THE MINISTRY OF FINANCE
Circular No. 59/2013/TT-BTC of May 8, 2013, guiding customs procedures, inspection and supervision for goods temporarily imported for re-export, transferred from/to border gate or consigned to bonded warehouses
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, prescribing customs procedures, inspection and supervision;
Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law regarding international goods purchase and sale activities and purchase and sale agency, processing and transit activities with foreign partners;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law regarding e-customs procedures for commercial imports and exports;
In furtherance of the Prime Minister’s Directive No. 23/CT-TTg of September 7, 2012, on intensifying state management of temporary import for re-export, border-gate transfer and consignment in bonded warehouses;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular guiding customs procedures, inspection and supervision for goods temporarily imported for re-export, transferred from/to border gate or consigned in bonded warehouses as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular guides customs procedures for goods temporarily imported for re-export, transferred from/to border gate or brought from abroad into bonded warehouses to await export to other countries through northern border provinces.
2. Goods temporarily imported for re-export, transferred from/to border gate or brought from abroad into bonded warehouses to await export to other countries through northern border provinces prescribed in this Circular include:
a/ Goods specified in Clause 2, Article 1 of the Ministry of Industry and Trade’s Circular No. 05/2013/TT-BCT of February 18, 2013, prescribing temporary import for re-export and border-gate transfer of a number of goods (below referred to as Circular No. 05/2013/TT-BCT).
b/ Liquor, beer, cigarettes, cigars and goods being frozen food brought from abroad; and goods already cleared from customs procedures as goods temporarily imported for re-export and consigned into bonded warehouses to await export to other countries through northern border provinces, except goods specified in Clause 1, Article 25 of the Government’s Decree No. 154/2005/ND-CP of December 15, 2005.
Article 2. Subjects of application
1. Vietnamese traders;
2. Owners of bonded warehouses and owners of goods consigned in bonded warehouses;
3. Customs offices and officers;
4. Other related organizations and individuals.
Chapter II
CUSTOMS PROCEDURES, INSPECTION AND SUPERVISION FOR GOODS TEMPORARILY IMPORTED FOR RE-EXPORT
Article 3. Customs procedures for goods temporarily imported for re-export
Customs procedures for goods temporarily imported for re-export prescribed in this Circular comply with the guidance in Article 37 of the Ministry of Finance’s Circular No. 194/2010/TT-BTC of December 6, 2010 (below referred to as Circular No. 194/2010/TT-BTC) and Article 46 of the Ministry of Finance’s Circular No. 196/2012/TT-BTC of November 15, 2012 (below referred to as Circular No. 196/2012/TT-BTC). Some contents are additionally guided as follows:
1. Customs dossiers of temporarily imported goods
When carrying out customs procedures for temporarily imported goods, in addition to the documents like those for commercial imports, a trader shall:
a/ Register the border gate of re-export in the box “Other notes” of the customs declaration form;
b/ Submit 1 copy of the export contract;
c/ Submit 1 copy of the straight bill of lading (indicating the name of the consignee), which is not transferable, and indicates the serial number of the license or the serial number of the temporary import for re-export code certificate, granted by the Ministry of Industry and Trade (except goods temporarily imported through land border gates);
d/ Submit 1 copy of the temporary import for re-export code certificate granted by the Ministry of Industry and Trade and produce its original;
dd/ Submit 1 original of the temporary import for re-export license granted by the Ministry of Industry and Trade (for goods on the list of used goods prescribed at Point a, Clause 2, Article 1 of Circular No. 05/2013/TT-BCT).
2. Customs dossiers of re-exported goods
When carrying out customs procedures for re-exported goods, in addition to the documents like those for commercial exports, a customs declarant shall specifically declare the temporary-import declaration forms which the re-exported goods belong to in the box “Enclosed documents” of the customs declaration form.
3. Places for customs clearance
Goods temporarily imported for re-export regulated by this Circular must go through customs procedures for temporary import for re-export at border gates of temporary import; re-exported goods must be transported through border gates under the guidance in Clause 3, Article 4 of this Circular.
Article 4. Customs management and supervision of goods temporarily imported for re-export
1. Time limit during which goods temporarily imported for re-export are allowed to be stored in Vietnam
a/ Goods temporarily imported for re-export prescribed in this Circular may be stored in Vietnam for no more than 45 days after customs procedures for their temporary import are completed.
b/ A trader that wishes to extend the time limit for goods storage in Vietnam shall send a written request to the border-gate customs office carrying out customs procedures for temporary import of goods for its leader to consider, approve, sign and append the customs office’s seal in this request and return it to the trader for carrying out goods re-export procedures; 1 copy of this request must be kept in the customs dossier. The extension may be made once and does not exceed 15 days.
c/ A trader may only re-export the goods through the border gate of temporary import within 15 days after the expiration of the permitted storage time limit in Vietnam (and may not re-export the goods through another border gate). Goods which cannot be re-exported must be confiscated and handled according to regulations. In case of goods destruction, destruction expenses comply with the Ministry of Industry and Trade’s guidance on management and use of traders’ deposits in Clause 1, Article 13 of Circular No. 05/2013/TT-BCT. The customs office of the border gate of temporary import shall assume the prime responsibility for, and coordinate with the customs office of the border gate of re-export in the handover, management, supervision and handling of goods after their time limit for storage in Vietnam has expired.
2. Storage places
a/ Goods temporarily imported for re-export prescribed in this Circular must be stored within border gates or inland container depots or in bonded warehouses within border gates of temporary import or border gates of re-export (in case re-export procedures have been completed).
b/ Particularly, goods being frozen food temporarily imported for re-export already cleared from temporary import procedures may be stored in warehouses and yards in the places of customs operation of the traders that have been already granted temporary import for re-export codes by the Ministry of Industry and Trade.
3. Border gates of re-export
Border gates of re-export of goods temporarily imported for re-export comply with Article 11 of Circular No. 05/2013/TT-BCT.
4. A trader that wishes to change the border gate of re-export registered in the export declaration form shall follow separate guidance of the Ministry of Finance.
5. Temporarily imported goods may be divided into many lots for re-export but goods in a container may not be divided into smaller containers throughout the process of their transportation from border gates of temporary import to customs supervision places at border gates of re-export.
When transportation requires change of containers or division of goods into smaller containers for re-export, a trader shall make a written request stating the reason for and the time of actually starting and finishing, the change/division; the head of the customs office managing goods storage places shall consider and approve the request if the goods and vehicles meet the following conditions:
a/ The goods are stored in the places prescribed in Clause 2 of this Article;
b/ The containers or vehicles satisfy customs sealing and supervision conditions;
c/ The goods, when being brought to other containers or vehicles, are directly supervised by customs officers.
Goods which are divided into smaller containers at border gates of re-export for re-export are not required to satisfy the conditions specified at Point b, Clause 5 of this Article.
6. Re-exported goods already cleared from customs procedures must be fully gathered at and re-exported through border gates within eight working hours after they arrive at border gates of export. If the goods cannot be exported or fully exported and the trader requests in writing extension of the above time limit, the head of the customs office of the border gate of export shall consider and approve such extension for fully exporting the goods in subsequent days, which must not exceed the time limit for storage in Vietnam.
Pending re-export, goods must be stored within border gates (including export inspection places in border-gate economic zones as recognized by the General Department of Customs) or inland container depots or in bonded warehouses within border gates.
7. Customs supervision of goods re-exported at other border gates
Customs procedures, inspection and supervision of goods already cleared from re-export procedures but transported to other border gates for actual export are the same as those for border-gate transfer exported goods as guided in Circular No. 194/2010/TT-BTC and Circular No. 196/2012/TT-BTC, and are additionally guided as follows:
a/ Goods temporarily imported for re-export are transported from border gates of temporary import to border gates of re-export within 5 days;
b/ Responsibilities to supervise and manage goods from border gates of temporary import to border gates of re-export:
b.1/ Responsibilities of the customs office of the border gate of temporary import:
b.1.1/ To seal up the goods and customs dossier for transfer to the customs office of the border gate of export.
b.1.2/ To make 3 copies of the record of handover of goods temporarily imported for re-export (according to form No. 01/BBBG-TNTX/2013 issued together with this Circular), fully stating the time of departure, route and other details, as a basis for the customs office of the border gate of export to receive, inspect, compare and handle the goods.
b.1.3/ To hand 2 copies of the record of handover of goods temporarily imported for re-export, the customs dossier and goods already customs sealed to the customs declarant.
b.1.4/ To fax the goods handover record to the customs office of the border gate of export before 17:00 hours every day for coordinated monitoring and management; in case many goods lots are handed to the same customs office of the border gate of export, to make a list of goods handover records before faxing it.
b.1.5/ To monitor feedback from the customs office of the border gate of export. Past the goods transportation time limit written in the goods handover record, if receiving no feedback, the customs office of the border gate of temporary import shall report such to the director of the provincial-level Customs Department for organizing the search for the goods lot.
b.2/ Responsibilities of the customs office of the border gate of re-export:
b.2.1/ After being informed of goods temporarily imported for re-export from/to border gate through the faxed goods handover record or the list of goods handover records from the customs office of the border gate of temporary import, to monitor information on the goods lots transported to the border gate of export based on such record or list.
b.2.2/ To check the customs seals and certify information in the goods handover record after the trader fully gathers the goods at the border gate of export, submit it to the customs office’s leader to sign 2 copies of the goods handover record, and fax feedback information on the goods lot to the customs office of the border gate of temporary import. If suspecting that the re-exported goods lot violates the customs law, the head of the customs office of the border gate of re-export shall decide to physically inspect the goods and handle inspection results as in the case of goods transferred from/to border gate.
b.2.3/ To supervise the goods lot from the time of receipt to the time of full export and certify the export supervision result in the customs declaration form (with the customs officer’s signature and seal and date) and submit it to the customs office’s leader to sign for certification (with his/her signature and seal and date).
b.2.4/ Past the goods transportation time limit, if the goods do not yet arrive at the border gate of re-export, before 8:00 hours of the subsequent working day, to report such to the customs office of the border gate of temporary import for coordinated search for the goods lot.
b.3/ Responsibilities of the customs control team:
When being informed that goods temporarily imported for re-export are transported not according to the registered route and time in the area of its operation, the customs control team shall search the goods lot at the request of the customs office at which the customs declaration is registered; if the goods are transported outside the area of its operation, the customs control team shall report such to the Anti-Smuggling and Investigation Department for coordinated search for the goods lot.
b.4/ Responsibilities of the trader:
b.4.1/ To transport goods according to the route and time certified by the customs office in the goods handover record. If, for an objective reason, the trader cannot transport the goods according to the registered route and time, he/she shall notify such in writing to the customs office at which the customs declaration is registered and to the customs office of the border gate of export for monitoring and supervision.
b.4.2/ To preserve the customs sealed goods throughout the transportation process. Upon occurrence of an accident or force majeure circumstance which changes the original condition of the goods or customs seals, to take measures to limit losses and immediately report such to the commune-level People’s Committee or the customs office of the nearest place for making a record certifying the present condition of the goods.
8. Goods temporarily imported for re-export regulated by this Circular may not be used for domestic consumption. A trader that uses the goods for domestic consumption without permission of a competent state agency shall be handled in accordance with law.
9. Procedures for liquidation of and tax refund for goods temporarily imported for re-export comply with the guidance in Circular No. 194/2010/TT-BTC. In addition, customs officers shall base themselves on goods handover records or lists of goods handover records certified by customs offices of border gates of export to liquidate temporary import declarations.
10. Reporting regime
On the 10th every month, provincial-level Customs Departments shall summarize and report on customs clearance for goods temporarily imported for re-export to the General Department of Customs according to the form provided by the latter.
Article 5. Customs management of goods temporarily imported for re-export which are consigned in bonded warehouses or inland container depots
1. General provisions
a/ Goods temporarily imported for re-export may be consigned only in bonded warehouses or inland container depots within border gates of import.
b/ The time limit for storage in the Vietnamese territory of goods temporarily imported for re-export which are consigned in bonded warehouses or inland container depots complies with Clause 1, Article 4 of this Circular, not including the period of storage in bonded warehouses.
c/ Goods temporarily imported for re-export may be consigned in bonded warehouses or inland container depots only after going through temporary import procedures or after going through re-export procedures to await actual export.
2. Customs management of goods temporarily imported for re-export which are consigned in bonded warehouses
a/ Customs procedures for goods already cleared from temporary import or re-export procedures which are consigned in bonded warehouses are the same as those for goods brought from the inland into bonded warehouses as guided in Clause 2, Article 55 of Circular No. 194/2010/TT-BTC. Particularly for goods already cleared from temporary import procedures which are consigned in bonded warehouses, traders are required to additionally submit copies of temporary-import customs declarations already cleared from customs procedures (copies kept by customs declarants) and produce their originals.
Customs procedures and supervision for goods already cleared from temporary import or re-export procedures which are transported from border gates to bonded warehouses are the same as those for goods transferred from/to border gate as guided in Article 57 of Circular No. 194/2010/TT-BTC.
b/ When bringing goods from bonded warehouses to border gates of export, traders shall carry out re-export procedures before carrying out procedures for bringing goods from bonded warehouses abroad. The supervision of goods transported from bonded warehouses to border gates of export complies with the guidance in Clause 7, Article 4 of this Circular.
3. Customs management of goods temporarily imported for re-export which are consigned in inland container depots
a/ Customs procedures and supervision for goods already cleared from temporary import or re-export procedures which are transported from border gates of import to inland container depots are the same as those for goods transferred from/to border gate as guided in Article 57 of Circular No. 194/2010/TT-BTC and Article 19 of Circular No. 196/2012/TT-BTC.
b/ The supervision of goods transported from bonded warehouses to border gates of export complies with the guidance in Clause 7, Article 4 of this Circular.
Chapter III
CUSTOMS PROCEDURES, INSPECTION AND SUPERVISION FOR GOODS TRANSFERRED FROM/TO BORDER GATE
Article 6. Customs procedures, inspection and supervision for goods transferred from/to border gate
Customs procedures, inspection and supervision for goods transferred from/to border gate comply with the guidance in Article 38 of Circular No. 194/2010/TT-BTC.
Chapter IV
CUSTOMS PROCEDURES, INSPECTION AND SUPERVISION FOR GOODS CONSIGNED TO BONDED WAREHOUSES
Article 7. Customs procedures for goods brought from abroad into bonded warehouses to await export to other countries
Customs procedures for goods brought from abroad into bonded warehouses to await export to other countries are the same as those for goods brought from abroad into bonded warehouses and from bonded warehouses abroad as guided in Clauses 1 and 3, Article 55 of Circular No. 194/2010/TT-BTC, and are additionally guided as follows:
1. Goods specified at Point b, Clause 2, Article 1 of this Circular may be consigned only to bonded warehouses managed by customs offices of border gates of import or border gates of export.
2. Traders that have been granted by the Ministry of Industry and Trade codes of goods eligible to be consigned to bonded warehouses under Circular No. 05/2013/TT-BCT may write their names in declarations of goods brought into or out of bonded warehouses.
3. When carrying out customs procedures for goods brought from abroad into bonded warehouses, bonded warehouse owners shall submit bills of lading indicating names and addresses of bonded warehouses in which the goods are stored.
4. Goods brought from abroad into bonded warehouses are subject to physical inspection. Heads of customs offices shall decide on the form and extent of inspection.
Article 8. Customs management of goods brought into or out of bonded warehouses
1. Time limit for goods storage in bonded warehouses
Goods specified in this Circular may be stored in bonded warehouses for no more than 45 days from the date they are brought into the warehouses. This time limit may be extended once for no more than 15 days when there is a plausible reason and written consent of the director of the provincial-level Customs Department.
2. Customs supervision
a/ Goods consigned to bonded warehouses are subject to customs inspection and supervision during their transportation in the Vietnamese territory and storage in bonded warehouses in Vietnam.
b/ Goods brought into bonded warehouses outside border gates of import or brought out of bonded warehouses outside border gates of export must be affixed with customs seals; the transfer of the supervision task between customs offices of border gates and customs offices of bonded warehouses must comply with regulations, ensuring that goods are brought into and out of and stored in bonded warehouses; monitoring and customs supervision are coordinated under this Circular’s provisions applicable to goods temporarily imported for re-export and according to the General Department of Customs’ process of customs management operations applicable to imports and exports transferred from/to border gate.
c/ Goods owners (or bonded warehouse owners authorized by goods owners) shall transport the goods according to the routes, time and border gates registered with customs offices and keep intact the goods and customs seals.
3. Inspection and reporting regimes
On the 5th of the subsequent month, bonded warehouse owners shall report the condition of goods brought from abroad into bonded warehouses to await export to other countries to provincial-level Customs Departments managing bonded warehouses (according to form No. 02/BC/KNQ issued together with this Circular). Provincial-level Customs Departments shall summarize and further report such condition to the General Department of Customs on the 10th every month.
4. Management of goods ex-warehouses from bonded warehouses for export
a/ Goods brought out of bonded warehouses must be actually exported out of the Vietnamese territory within 15 days after they are ex-warehoused. Past 15 days after the goods are ex-warehoused, if they have not yet been actually exported for an objective reason, the customs declarant shall make a written request for consigning the goods in bonded warehouse; if the leader of the customs office of the border gate of export certifies that the goods remain in the time limit for storage in bonded warehouses, such goods may be consigned to a bonded warehouse at the border gate of export or in an adjacent border locality to await export procedure clearance. The time limit for goods storage in bonded warehouses is counted from the date the goods are brought into the first bonded warehouse.
b/ Customs supervision of the transportation of goods from border gates of export to bonded warehouses is the same as that for exported goods already cleared from customs procedures and transported to bonded warehouses to await export. From the time the goods are brought from border gates of export to bonded warehouses to the time of finishing the ex-warehousing, related customs offices shall exchange information on the condition of goods consigned in bonded warehouses.
Chapter V
HANDLING OF CASES OF REFUSAL TO RECEIVE GOODS
Article 9. Cases of refusal to receive goods
1. Goods consignees named in bills of lading may refuse to receive goods in the following cases:
a/ The goods are not consistent with goods purchase and sale contracts as prescribed in Article 39 of the Commercial Law.
b/ The goods are not consistent with bonded warehouse hiring contracts or the consignors fail to strictly implement the terms stated in these contracts.
2. The refusal to receive goods must be made before the time of declaration registration or the time of completing customs procedures for temporary import or customs procedures for bringing the goods into bonded warehouses.
3. The refusal to receive goods showing signs of law violation is not recognized.
4. When customs offices have grounds to identify that the goods refused by consignees named in bills of lading are smuggled, such goods shall be handled like smuggled goods.
Article 10. Handling of refusal to receive goods
1. When detecting that the consignor fails to strictly implement the terms of the purchase and sale contract or bonded warehouse hiring contract, the consignee who refuses to receive the goods shall submit to the customs office a dossier comprising:
a/ A written notice of refusal to receive goods, clearly stating the reason for refusal and proposing handling measures (re-export, destruction or confiscation for auction).
b/ Documents proving the consignor’s failure to strictly implement the terms of the purchase and sale contract or bonded warehouse hiring contract.
c/ The consignor’s written notice and handling proposal (if any).
In case the consignor consigns the goods to a wrong address, the recipient shall send a written notice of refusal to receive the goods to the customs office.
2. Places for notifying the refusal to receive goods
a/ In case the goods are currently subject to border-gate customs inspection and supervision, the consignee shall notify the refusal to the border-gate customs office.
b/ In case the goods have been transported to the bonded warehouse, the consignee shall notify the refusal to the customs office managing such bonded warehouse.
3. Based on the consignee’s dossier, the border-gate customs office or the customs office managing the bonded warehouse shall coordinate with the customs control team in physically inspecting the whole goods lot for classifying and handling the goods under the guidance of Clause 4 of this Article.
4. Classification and handling
The classification and handling of goods that consignees named in bills of lading refuse to receive comply with the Ministry of Finance’s guidance on handling of goods which are abandoned, lost, mistaken or have no recipients after the time limit for customs declaration at seaports prescribed in Article 45 of the Customs Law expires, and other goods which have no recipients. Some contents are additionally guided as follows:
a/ In case of re-export
Based on the consignee’s dossier, the border-gate customs office or the customs office managing the bonded warehouse shall supervise goods until they are actually exported out of the Vietnamese territory at the border gate of import.
b/ In case of destruction
Provincial-level Customs Departments shall organize destruction of goods. Destruction expenses are deducted from consignees’ deposits or paid by bonded warehouse owners.
c/ In case of confiscation for sale
Provincial-level Customs Departments shall issue decisions on the confiscation and organize the sale of goods. All proceeds from the sale, after subtracting expenses according to regulations, must be remitted into the state budget.
Chapter VI
EFFECT
Article 11. Transitional provisions
1. Customs procedures for frozen food lots temporarily imported for re-export of traders that have been granted code certificates for temporary import for re-export of frozen food under the Ministry of Industry and Trade’s Circular No. 21/2011/TT-BCT of May 20, 2011, on management of temporary import for re-export of frozen food, comply with Article 21 of Circular No. 05/2013/TT-BCT.
2. Goods lots which have arrived at Vietnamese border gates from abroad or which have been consigned in bonded warehouses before the effective date of this Circular may be cleared from procedures for being brought into and out of bonded warehouses under the guidance of Circular No. 194/2010/TT-BTC.
Article 12. Organization of implementation
1. The General Director of Customs shall guide customs units in uniformly implementing this Circular.
2. Customs offices and declarants shall report any problems arising in the process of implementation of this Circular to the Ministry of Finance (the General Department of Customs) for consideration, guidance and settlement.
Article 13. Effect
This Circular takes effect on June 22, 2013.-
For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN
(All the forms mentioned in this Circular are not translated).
Vietnamese
Circular 59/2013/TT-BTC DOC (Word)
Circular 59/2013/TT-BTC PDF (Original)
Circular 59/2013/TT-BTC ZIP (Word)
