Circular 82/2021/TT-BTC on customs supervision of imports congested at seaports currently placed under social distancing

CIRCULAR

Providing customs supervision of imported goods in border gate transfer in case imported goods are congested or at risk of congestion at seaports where social distancing is implemented under the Prime Minister’s Directive No. 16/CT-TTg dated March 31, 2020, on urgent measures to prevent and control the COVID-19 pandemic^[1]

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the November 25, 2015 Maritime Code of Vietnam;

Pursuant to the XV^th National Assembly’s Resolution No. 30/2021/QH15 of July 28, 2021; 

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 and customs inspection, supervision and control;

Pursuant to the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles 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 and customs inspection, supervision and control;

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;

In furtherance of the Government’s Resolution No. 86/NQ-CP of August 6, 2021, on urgent solutions to prevent and control the COVID-19 pandemic for implementation of the XV^th National Assembly’s Resolution No. 30/2015/QH15 of July 28, 2021;

In furtherance of the Prime Minister’s Decision No. 447/QD-TTg of April 1, 2020, on the declaration of the COVID-19 pandemic;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular providing customs supervision of imported goods in border gate transfer in case imported goods are congested or at risk of congestion at seaports where social distancing is implemented under the Prime Minister’s Directive No. 16/CT-TTg dated March 31, 2020, on urgent measures to prevent and control the COVID-19 pandemic.

Article 1. Scope of regulation

This Circular provides customs procedures for and customs inspection and supervision of imported goods in border gate transfer in case imported goods are congested or at risk of congestion at seaports where social distancing is implemented under the Prime Minister’s Directive No. 16/CT-TTg dated March 31, 2020, on urgent measures to prevent and control the COVID-19 pandemic.

Article 2. Subjects of application

1. Enterprises commercially operating seaports, dry ports and inland container depots (ICDs).

2. Shipping firms and shipping firm agents.

3. Customs offices and customs officers.

4. Customs declarants.

5. Other related agencies and organizations.

Article 3. Grounds for identification of imported goods that are congested or at risk of congestion at seaports

1. Port operation is affected by the COVID-19 pandemic which falls beyond capacity of seaports to overcome.

2. There is a backlog of imported goods that exceeds 90% of the seaports’ loading capacity.

3. The concerned Maritime Administration certifies the congestion or risk of congestion due to the factors referred to in Clauses 1 and 2 of this Article.

4. Enterprises commercially operating seaports send notices to Customs Branches managing these seaports where goods are retained about the congestion or risk of congestion of imported goods, enclosed with the concerned Maritime Administration’s written certification specified in Clause 3 of this Article.

Article 4.  Imported goods currently retained at seaports before being transported to other seaports, dry ports or ICDs for retention

1. Upon receiving a written request of an enterprise commercially operating a seaport and the concerned Maritime Administration’s written certification specified in Clause 3, Article 3 of this Circular, imported goods currently retained at seaports may be transported to other seaports, dry ports or ICDs for retention if fully satisfying the following conditions:

a/ Goods with their names declared on the E-manifest system are not on the list of imported goods subject to customs procedure clearance at  import border gates under the Prime Minister’s Decision No. 23/2019/QD-TTg of June 27, 2019 (except cases in which imported goods are in border gate transfer under the Prime Minister’s decisions).

b/ Goods are in full container load (transport of bulk cargoes is not allowed).

c/ Goods for which import customs declarations are not yet registered.

d/ Goods are not on the list of goods subject to monitoring, examination and handling at the request of functional agencies.

2. An enterprise commercially operating a seaport shall stop the transport of imported goods to other seaports, dry ports or ICDs under this Circular when the number of backlogged containers of imported goods is reduced to 90% of the seaport’s loading capacity.

Article 5. Responsibilities of enterprises commercially operating seaports, dry ports or ICDs

1. Enterprises commercially operating seaports from which goods are transported shall:

a/ Comply with Article 41 of the Customs Law.

b/ Transport imported goods only after obtaining approval of shipping firms/shipping firm agents or when goods owners have established their ownership over imported goods with such shipping firms/shipping firm agents and plans on goods transport are approved by Customs Branches of localities of departure. The whole goods lot must be included in a single bill of lading, of a single owner and transported to the same seaport, dry port or ICD for retention.

Notify places of retention of transported goods to shipping firms/shipping firm agents or good owners.

Reach agreement with shipping firms/shipping firm agents or goods owners on methods of exchange of information about transported goods before goods transport.

c/ Send the certification specified in Clause 3, Article 3 of this Circular to Customs Branches of ports of departure.

d/ Notify plans on goods transport to Customs Branches of ports of departure from before 15:00 hours every day before goods are transported. Such a plan must include:

d.1/ Information about the enterprise requesting goods transport: Name of the enterprise, tax identification number, address, phone number, and fax number.

d.2/ Information about the shipping enterprise: Name of the enterprise, tax identification number, address, phone number, and fax number.

d.3/ Plan on goods transport: Projected time of goods departure, projected time of goods arrival, route of goods transport, name and address of the seaport, dry port or ICD of destination.

d.4/ Information about to-be-transported goods: Bill of lading identifier, container marking, name of goods, seal number by the shipping firm, seal number by the customs office (if any), type of vehicle, vehicle registration number (if any).

dd/ Notify plans on goods transport (covering information specified at Point d, Clause 1, Article 5 of this Circular) approved by Customs Branches of places of departure to Customs Branches of places of arrival within 2 hours after the former’s approval is obtained.

e/ Carry out goods transport procedures specified in Article 51b of the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, which was amended and supplemented under Circular No. 39/2018/TT-BTC of April 20, 2018.

g/ Within 5 working days after the deadline specified in Clause 2, Article 9 of this Circular, send a written report on account-finalization of the goods transport (made according to Form No. 01 provided in the Appendix to this Circular) to their managing Customs Branches.

h/ Notify Customs Branches of places of departure in case there is an incident occurring during the transport.

i/ In case seaports are congested during the time the Prime Minister’s Directive No. 16/CT-TTg of March 31, 2020, is in force, enterprises commercially operating seaports shall notify shipping firms/shipping firm agents of change of ports of unloading and ports of goods delivery.

k/ In case goods have been transported but custom offices detect through inspection that the goods are on the List of imported goods subject to customs procedure clearance at import border gates under the Prime Minister’s Decision No. 23/2019/QD-TTg of June 27, 2019 (except cases in which goods are in border gate transfer under the Prime Minister’s decisions), enterprises commercially operating seaports of departure shall return such goods to the import border gates for customs procedure clearance under regulations.

l/ Enterprises commercially operating seaports of departure shall settle arising disputes over places of goods delivery or damage or loss of transported goods.

2. Enterprises commercially operating seaports, dry ports or ICDs of arrival shall:

a/ Comply with Article 41 of the Customs Law .

b/ Within 5 working days after the deadline specified in Clause 2, Article 9 of this Circular, send reports on account-finalization of goods transport to their managing Customs Branches (made according to Form No. 02 provided in the Appendix to this Circular.)

Article 6. Responsibilities of shipping firms/shipping firm agents

1. To receive lists of to-be-transported goods from enterprises commercially operating seaports and notify such enterprises of their approval or disapproval.

2. To coordinate with enterprises commercially operating seaports, dry ports or ICDs in goods transport.

3. For imported goods lots that are unloaded at ports and approved for transport to other seaports, dry ports or ICDs for retention under this Circular, shipping firms/shipping firm agents are not required to declare modified information about ports of destination on the Vietnam National Single Window.

4. For goods lots for which ports of unloading must be changed due to congestion, shipping firms/shipping firm agents may modify information about ports of unloading and ports of destination on the Vietnam National Single Window within 48 hours after ships arrive at congestion-free ports of unloading.

5. To ensure all necessary conditions of the shipping firms’ management systems so that enterprises commercially operating seaports, dry ports or ICDs can receive information about imported goods in a quick and convenient manner.

Article 7. Responsibilities of customs offices

1. Responsibilities of Customs Branches managing seaports of departure:

a/ To check the satisfaction by goods lots of the requirements specified in Clause 1, Article 4 of this Circular before deciding to approve plans on goods transport at the request of enterprises commercially operating seaports.

Past 2 working hours after receiving plans on goods transport of enterprises commercially operating seaports, if making no reply, customs offices shall be regarded as having approved such plans.

b/ To assume the prime responsibility for, and coordinate with Customs Branches managing seaports, dry ports or ICDs of arrival and enterprises commercially operating seaports, dry ports or ICDs in devising methods of exchange of information about plans on goods transport in a quick and timely manner.

c/ To assume the prime responsibility for, and coordinate with Customs Branches managing seaports, dry ports or ICDs of arrival and enterprises commercially operating seaports, dry ports or ICDs in managing and supervising every goods lot from the stage of transport commencement to the stage of completion of procedures for certification of arrival of transported goods at ports of destination.

d/ To monitor the number of containers of imported goods that are backlogged so as to take the initiative in notifying enterprises commercially operating seaports of stop of transport of imported goods to other seaports, dry ports or ICDs under Clause 2, Article 4 of this Circular.

2. Responsibilities of Customs Branches managing seaports, dry ports or ICDs of arrival:

a/ To receive approved plans on goods transport from enterprises commercially operating seaports.

b/ To manage, supervise and carry out customs procedures for goods lots transported to seaports, dry ports or ICDs for retention under the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, which was amended and supplemented under Circular No. 39/2018/TT-BTC of April 20, 2018.

3. For goods backlogged after being transported to seaports, dry ports or ICDs, the General Department of Customs shall guide related provincial-level Customs Departments in handling them under the Minister of Finance’s Circular No. 203/2014/TT-BTC of December 22, 2014, which was amended and supplemented under Circular No. 57/2018/TT-BTC of July 5, 2018.

Article 8. Rights and responsibilities of customs declarants

Customs declarants may carry out customs procedures at Customs Branches of places of arrival under the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, which was amended and supplemented under Circular No. 39/2018/TT-BTC of April 20, 2018, and perform related obligations and responsibilities in accordance with law.

Article 9. Effect

1. This Circular takes effect on the date of its signing.

2. Imported goods currently retained at seaports will be transported to other seaports, dry ports, or ICDs for retention under Article 4 of this Circular from the date the Prime Minister’s Directive No. 16/CT-TTg of March 31, 2020, comes into force to the time passing 15 days after the provinces or cities of goods departure no longer implement the Prime Minister’s Directive No. 16/CT-TTg of March 31, 2020. 

3. In case relevant documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents will prevail.

4. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for consideration, guidance and supplementation.-

For the Minister of Finance
Deputy Minister
VU THI MAI

* The Appendix to this Circular is not translated.