Circular No. 94/2014/TT-BTC dated July 17, 2014 of the Ministry of Finance prescribing customs procedures, inspection and supervision of a number of types of goods temporarily imported for re-export, transferred from border gate to border gate and consigned to bonded warehouses, and handling of cases of refusal to receive goods

CIRCULAR

Prescribing customs procedures, inspection and supervision of
a number of types of goods temporarily imported for re-export, transferred from border gate to border gate and
consigned to bonded warehouses, and handling of cases of
refusal to receive goods[1]

Pursuant to Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH11 of June 14, 2005, 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. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law on e-customs procedures for commercial imports and exports;

Pursuant to the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the provisions of the Commercial Law on international goods purchase and sale and goods purchase and sale agency, processing and transit with foreign parties;

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

In furtherance of the Prime Minister’s Directive No. 23/CT-TTg of September 7, 2012, on enhancement of the state management of the business of temporary import for re-export, border-gate transfer and consignment to bonded warehouses; and Official Letter No. 1757/TTg-KTTH of October 31, 2013, on the business of temporary import for re-export, border-gate transfer and consignment o bonded warehouses;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular prescribing customs procedures, inspection and supervision of a number of types of goods temporarily imported for re-export, transferred from border gate to border gate and consigned to bonded warehouses; and handling of cases of refusal to receive goods.

Section 1

GENERAL PROVISIONS

Article 1.Scope of regulation

This Circular prescribes:

1. Procedures for certifying enterprises engaged in import, export or temporary import for re-export of goods prescribed at Point c, Clause 1, Article 13 of the Ministry of Industry and Trade’s Circular No. 05/2014/TT-BCT of January 27, 2014, prescribing temporary import for re-export, temporary export for re-import, and border-gate transfer of goods (below referred to as Circular No. 05/2014/TT-BCT).

2. Customs procedures, inspection and supervision of a number of types of goods temporarily imported for re-export, transferred from border gate to border gate and brought from abroad into bonded warehouses before exportation to other countries through border provinces, including:

a/ Frozen foods specified in Appendix III, goods liable to excise tax specified in Appendix IV and used goods specified in Appendix V to Circular No. 05/2014/TT-BCT which are eligible for temporary import for re-export or border-gate transfer;

b/ Frozen foods specified in Appendix III and goods liable to excise tax specified in Appendix IV to Circular No. 05/2014/TT-BCT which are brought from abroad into bonded warehouses before their exportation to other countries or have been cleared from customs procedures as temporary imports for re-export consigned into bonded warehouses pending completion of re-export procedures.

3. Handling of cases in which consignees named in bills of lading refuse to receive goods.

Article 2.Subjects of application

1. Vietnamese traders;

2. Owners of bonded warehouses and owners of goods consigned to bonded warehouses;

3. Customs offices and officers;

4. Other related organizations and individuals.

Article 3.Certification of enterprises engaged in import, export or temporary import for re-export of goods

1. A trader that wishes to request the Ministry of Industry and Trade to grant a code for temporary import for re-export prescribed in Article 13, Section 2, Chapter 2 of Circular No. 05/2014/TT-BCT shall make a set of dossier of request for certification of its import, export or temporary import for re-export of goods and send it directly or by post to the General Department of Customs. Such a set of dossier must comprise:

a/ A written request for certification of an enterprise engaged in import, export or temporary import for re-export of goods, to be sent to the General Department of Customs: 1 original;

b/ A business registration certificate or an enterprise registration certificate: 1 copy.

2. Within 5 working days after receiving a request dossier of an enterprise, the General Department of Customs shall check information on the database and give a written certification or reply to the enterprise in case the latter fails to satisfy the conditions for certification.

Section 2

CUSTOMS PROCEDURES, INSPECTION AND SUPERVISION FOR GOODS TEMPORARILY IMPORTED FOR RE-EXPORT

Article 4.Customs procedures for goods temporarily imported for re-export

Customs procedures for a number of types of goods temporarily imported for re-export prescribed in this Circular must comply with the guidance in Article 41 of the Ministry of Finance’s Circular No. 128/2013/TT-BTC of September 10, 2013, prescribing customs procedures, inspection and supervision, import duty, export duty and tax administration of imports and exports (below referred to as Circular No. 128/2013/TT-BTC), Article 46 of the Ministry of Finance’s Circular No. 196/2012/TT-BTC of November 15, 2012, prescribing e-customs procedures for commercial imports and exports (below referred to as Circular No. 196/2012/TT-BTC), and Article 26 of the Ministry of Finance’s Circular No. 22/2014/TT-BTC of February 14, 2014, prescribing e-customs procedures for commercial imports and exports (below referred to as Circular No. 22/2014/TT-BTC). Some contents are specifically guided as follows:

1. Customs dossiers for temporary import:

When carrying out customs procedures for temporary import, in addition to the documents required for those for commercial imports, a trader shall:

a/ Register the border gate of re-export in the box “Other notes” in customs declaration form HQ/2012-NK promulgated together with the Ministry of Finance’s Circular No. 15/2012/TT-BTC of February 8, 2012, promulgating import and export declaration forms or the e-customs declaration for imports promulgated together with Circular No. 196/2012/TT-BTC, or in information item No. 1.68 - Notes, in Appendix II to Circular No. 22/2014/TT-BTC;

b/ Submit 1 copy of the export contract bearing the signature and certification seal of the customs declarant;

When carrying out temporary import procedures, the customs officer shall check and compare the export contract with the temporary import dossier set, clearly write the serial number of the temporary import declaration, sign and affix the officer seal on the export contract, then return it to the customs declarant for carrying out re-export procedures.

In case of a change in the export contract, the trader shall notify it to the customs office where the temporary import procedures are carried out before carrying out re-export procedures; the customs office shall recover the original export contract for cancellation of certified contents and at the same time give certification in the new export contract and return it to the customs declarant for carrying out re-export procedures.

c/ Submit 1 copy of the ocean bill of lading prescribed in Article 7 of Circular No. 05/2014/TT-BCT bearing the certifying signature and seal of the customs declarant;

d/ Submit 1 copy of the temporary import for re-export code certificate granted by the Ministry of Industry and Trade, for goods subject to temporary import for re-export permit prescribed in Circular No. 05/2014/TT-BCT, bearing the certifying signature and seal of the customs declarant and produce its original for comparison;

dd/ Submit 1 original of the temporary import for re-export permit granted by the Ministry of Industry and Trade, for goodssubject to temporary import for re-export permit as prescribed. In case of multiple importation, the Customs Branch carrying out procedures for the first importation shall grant a reconciliation monitoring card under the guidance of the General Department of Customs.

2. Customs dossiers of re-export:

When carrying out re-export procedures, in addition to the documents required for those for commercial exports, a customs declarant shall specifically declare re-exported goods belonging to different temporary import declarations in the box “Enclosed documents” in customs declaration form HQ/2012-XK promulgated together with the Ministry of Finance’s Circular No. 15/2012/TT-BTC of February 8, 2012, promulgating import and export declaration forms, or the e-customs declaration for imports promulgated together with Circular No. 196/2012/TT-BTC, or information item No. 2.3 - Number of corresponding temporary import for re-export declarations, in Appendix II to Circular No. 22/2014/TT-BTC.

3. Places for customs clearance:

Goods temporarily imported for re-export within the scope of regulation of 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 5 of this Circular.

Article 5.Customs management and supervision of goods temporarily imported for re-export

1. Time limit for storage of goods temporarily imported for re-export:

a/ The time limit for storage in Vietnam of goods temporarily imported for re-export must comply with Clause 4, Article 11 of Decree No. 187/2013/ND-CP of November 20, 2013, detailing the provisions of the Commercial Law on international goods purchase and sale and goods purchase and sale agency, processing and transit with foreign parties;

b/ A trader that wishes to extend the time limit for storage of goods in Vietnam shall send a written request to the border-gate Customs Branch carrying out customs procedures for temporary import of goods for its leader to consider, approve, sign and append the Customs Branch’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 filed in the customs dossier. The extension may be made twice for each shipment of temporarily imported goods for re-export and must not exceed 30 days;

c/ A trader shall re-export the goods through the border gate of temporary import within 15 days after the expiration of the prescribed time limit for storage in Vietnam (and may not re-export the goods through other border gates). Goods which cannot be re-exported shall be confiscated and handled under regulations. In case of goods destruction, destruction expenses must comply with the Ministry of Industry and Trade’s guidance on management and use of traders’ deposits. The Customs Branch of the border gate of temporary import shall assume the prime responsibility for, and coordinate with the Customs Branch of the border gate of re-export in, handing over, managing, supervising and handling goods upon the expiration of the time limit for their storage in Vietnam.

2. Retention places:

Goods temporarily imported for re-export (including those for which temporary import procedures have been completed or those awaiting actual re-export after re-export procedures are completed) may be stored in one of the following places:

a/ Places under customs supervision at border gates;

b/ Inland container depots (ICD) or bonded warehouses at border gates of import or border gates of export, except for goods not consigned to bonded warehouses under Clause 2, Article 25 of Decree No. 154/2005/ND-CP;

c/ Warehouses and storing yards of traders located in customs operation areas for which temporary import for re-export codes have been granted by the Ministry of Industry and Trade (applicable only to frozen foods).

3. Border gates of temporary import and re-export:

Goods temporarily imported for re-export may be temporarily imported and re-exported through border gates and customs clearance points prescribed in Clause 8, Article 11 of the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, and under the guidance of the Ministry of Industry and Trade.

4. A trader that wishes to change the border gate of re-export indicated in the export declaration shall comply with Clause 10, Article 61 of Circular No. 128/2013/TT-BTC.

5. Breaking bulk of containers is prohibited throughout the transportation of containerized goods from the border gates of temporary import to customs supervision places or places of re-export within border gates or customs clearance points under regulations.

When the transportation requires change or breaking bulk of containers for re-export, a trader shall make a written request stating the reason for and the actual time of starting and finishing, the change or breaking bulk; the director of the Customs Branch managing goods retention places shall consider and approve the request if the goods and vehicles meet the following conditions:

a/ The goods are being stored in places prescribed in Clause 2 of this Article or customs clearance points or places for storing and inspecting export goods in border areas;

b/ Containers or vehicles for goods transportation satisfy the customs sealing and supervision conditions; in case the customs sealing cannot be conducted, the director of the Customs Branch of the border gate of re-export shall apply an appropriate customs supervision method to ensure strict and lawful supervision;

c/ Goods, when being containerized or loaded onto other vehicles, are subject to direct supervision by customs officers and customs supervision equipment and devices.

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 the border gates and are certified by the border-gate Customs Branches on handover records. If such goods cannot be exported or have not been fully exported and the trader requests in writing extension of the above time limit, the director of the border-gate Customs Branch shall consider and approve such extension for the full export of such goods in subsequent days, which must not exceed the time limit for storage in Vietnam.

Pending their re-export, goods shall be stored in border gate areas, including export inspection places as recognized by the General Department of Customs, inland container depots (ICD) or bonded warehouses in border gates of re-export; frozen goods may be stored in warehouses or storing yards within border gates of re-export of enterprises recognized and granted temporary import for re-export permits by the Ministry of Industry and Trade.

7. Customs supervision of goods re-exported through other border gates:

a/ Customs procedures, inspection and supervision of goods already cleared from re-export procedures but transported to other border gates for actual export must comply with Clause 4, Article 41 of Circular No. 128/2013/TT-BTC or Article 46 of Circular No. 196/2012/TT-BTC or Article 33 of Circular No. 22/2014/TT-BTC;

b/ In case a trader requests permission for goods export through auxiliary border gates or customs clearance points under Clause 3 of this Article, after receiving the dossier and export goods transferred by the Customs Branch carrying re-export procedures, the Customs Branch of the border gate of export shall supervise goods to be re-exported through these places.

8. Goods temporarily imported for re-export regulated by this Circular may not be sold for domestic consumption. A trader that sells goods for domestic consumption without permission shall be handled in accordance with law.

9. Procedures for liquidation, tax refund or non-collection for goods temporarily imported for re-export must comply with the guidance in Circular No. 128/2013/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 make liquidation, tax refund or non-collection for temporary import declarations in accordance with the tax laws.

10. Reporting regime:

On the 10^thevery 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 6.Customs management of goods temporarily imported for re-export which are consigned to bonded warehouses or inland container depots

1. Goods specified at Point b, Clause 2, Article 1 of this Circular for which temporary import procedures have been completed but re-export procedures have not yet been completed may only be consigned to bonded warehouses or inland container depots managed by Customs Branches of border gates of import. The physical inspection when re-export procedures are carried out shall be conducted at bonded warehouses or inland container depots managed by Customs Branches of border gates of import (below referred to as bonded warehouses or inland container depots). Goods for which re-export procedures have been completed may be consigned to bonded warehouses or inland container depots in border gates of export.

2. Customs management of goods temporarily imported for re-export which are consigned to bonded warehouses or inland container depots

a/ Responsibilities of the trader:

a.1/ After completing customs procedures for temporary import or re-export, if the time limit for storage of goods in Vietnam has not expired, to send to the Customs Branch carrying out temporary import for re-export procedures a written request for permission to consign goods to bonded warehouses or land container depots pending the completion of re-export procedures or actual re-export;

a.2/ Preserve goods during the period of storage in bonded warehouses or inland container depots;

a.3/ Submit 1 copy and produce the original of the temporary import declaration or re-export declaration cleared from customs procedures to the Customs Branch managing bonded warehouses or inland container depots;

a.4/ In case temporary import procedures have been completed for goods to be consigned to bonded warehouses or inland container depots pending completion of re-export procedures: When transporting goods from bonded warehouses or inland container depots to border gates of export, to complete re-export customs procedures before carrying out procedures for bringing goods out of such bonded warehouses or inland container depots.

b/ The leader of the Customs Branch carrying out temporary import and re-export procedures shall give certification (giving his/her signature and appending the officer seal) on the written request and return it to the enterprise for carrying out procedures for consignment to bonded warehouses or inland container depots, and concurrently make and file a copy thereof in the customs dossier;

c/ The Customs Branch managing bonded warehouses shall carry out customs procedures for goods for which temporary import procedures have been completed as for goods consigned from the inland to these bonded warehouses under the guidance in Clause 2, Article 59 of Circular No. 128/2013/TT-BTC;

d/ The customs supervision of goods for which temporary import customs procedures have been completed and which are transported from border gates of import to bonded warehouses or inland container depots pending the completion of re-export procedures shall be conducted as for imported goods transferred from border gate to border gate. Goods transported from bonded warehouses to border gates of export must comply with the guidance in Point d, Clause 4, Article 10 of this Circular; goods transported from inland container depots to border gates of export must comply with the guidance in Clause 7, Article 5 of this Circular;

dd/ The liquidation, tax refund or non-collection for goods temporarily imported for re-export and consigned to bonded warehouses may be conducted only after these goods are actually re-exported.

Section 3

CUSTOMS PROCEDURES, INSPECTIONAND SUPERVISION FOR GOODSTRANSFERRED FROM BORDER GATE TO BORDER GATE

Article 7.Customs procedures for goods transferred from border gate to border gate

Customs procedures, inspection and supervision for goods transferred from border gate to border gate must comply with the guidance in Article 42 of the Ministry of Finance’s Circular No. 128/2013/TT-BTC of September 10, 2013.

Article 8.Customs inspection and supervision for goods in border-gate transfer through Vietnamese border gates

For goods in border-gate transfer which are transported from a country of exportation to a country of importation through a Vietnamese border gate without being consigned to bonded warehouses or brought into cargo transshipment areas in Vietnamese ports, the customs inspection and supervision shall be conducted as follows:

1. Responsibilities of the trader:

To submit to the Customs Branch of the locality where imported goods are in border-gate transfer one dossier set which must comprise:

a/ A written request for border-gate transfer of goods, made according to form No. 01/CKHH promulgated together with this Circular;

b/ A goods border-gate transfer permit granted by the Ministry of Industry and Trade for goods subject to border-gate transfer permit prescribed in Circular No. 05/2014/TT-BTC: 1 original;

c/ A goods purchase contract or goods sale contract: 1 copy;

d/ A bill of lading for imports: 1 copy;

dd/ A bill of lading for exports after goods are loaded onto the ship: 1 copy (to be submitted to the customs office when export procedures are carried out).

2. Responsibilities of the border-gate Customs Branch:

a/ To receive the dossier for the import shipment in border-gate transfer; to check and compare the container and lead numbers with those in the border-gate transfer dossier. In case the border-gate transfer permit is granted by the Ministry of Industry and Trade for many shipments for which procedures are repeatedly carried out, the border-gate Customs Branch shall grant a reconciliation monitoring card for each time of carrying out procedures under the guidance of the General Department of Customs;

b/ To certify the importation and give signature and append the officer seal to the written request of the enterprise;

c/ To supervise and monitor the goods shipment in border-gate transfer until the goods are fully exported out of Vietnam;

d/ The supervising customs officer at the border gate shall write the certification “Goods have gone through the supervision area” on the written request for border-gate transfer of goods (according to form No. 01/CKHH promulgated together with this Circular) after the goods are loaded onto vehicles;

dd/ In case the goods in border-gate transfer are exported through border gates other than the border gate of import but in the same system of seaports under supervision by the provincial-level Customs Department, after the goods are brought into the customs supervision area in the border-gate of export, the supervising customs officer shall write the certification “Goods have gone through the supervision area” on the written request for border-gate transfer; the supervision of goods transported from the border gate of import to the border gate of export must be conducted as for goods in border-gate transfer under Article 61 of Circular No. 128/2013/TT-BTC;

e/ In the course of inspection and supervision, if detecting that the goods shipment in border-gate transfer shows a sign of violation, the director of the border-gate Customs Branch shall decide on physical inspection and handling of goods under regulations.

3. Goods in border-gate transfer shall be exported out of the Vietnamese territory within 30 days after the border-gate Customs Branches complete the receipt and examination of customs dossiers or physical inspection of goods.

Section 4

CUSTOMS PROCEDURES, INSPECTION AND SUPERVISION FOR GOODS CONSIGNED TO BONDED WAREHOUSES

Article 9.Customs procedures for goods brought from abroad into bonded warehouses pending their exportation to other countries

1. Customs procedures for goods brought from abroad into bonded warehouses before exportation to other countries are the same as those for goods brought from abroad into bonded warehouses and from bonded warehouses abroad guided in Article 59 of Circular No. 128/2013/TT-BTC, Article 51 of Circular No. 196/2012/TT-BTC, and Article 30 of Circular No. 22/2014/TT-BTC. In addition, this Circular provides the following guidance:

a/ When carrying out procedures for consigning goods to bonded warehouses, a customs declarant shall declare the temporary import for re-export code in Box 21 in the declaration of goods brought into or out of bonded warehouses, made according to form HQ/2012-KNQ promulgated together with the Ministry of Finance’s Circular No. 183/2012/TT-BTC of October 25, 2012, or information item 1.38 - Import permit in Appendix II to Circular No. 22/2014/TT-BTC, and submit a copy and produce the original of the temporary import for re-export code certificate for the group of goods to be consigned to bonded warehouses granted by the Ministry of Industry and Trade under the guidance in Circular No. 05/2014/TT-BCT;

b/ The bonded warehouse owner shall submit the bill of lading specifying the name and address of the bonded warehouse where goods are retained;

c/ Traders that have been granted by the Ministry of Industry and Trade code of goods which may be consigned to bonded warehouses under Circular No. 05/2014/TT-BCT may write their names in the declarations of goods brought into or out of bonded warehouses for carrying out procedures for consigning goods from abroad to bonded warehouses for export or re-export through border provinces.

2. Bonded warehouse owners and goods owners shall handle and pay expenses for the handling of goods shipments which show signs of deterioration or have expired to limit environmental impacts and other warehoused goods in accordance with law. Bonded warehouse owners and goods owners shall pay all expenses for the goods handling, environmental sanitization, goods destruction and other expenses prescribed in Clause 4, Article 15 of Circular No. 05/2014/TT-BCT.

3. Goods brought from abroad into bonded warehouses are subject to physical inspection. The inspection form and level must comply with regulations on risk management.

Article 10.Customs management of goods brought into or out of bonded warehouses

1. Goods specified at Point b, Clause 2, Article 1 of this Circular which are brought from abroad into bonded warehouses before exportation to other countries may be consigned to bonded warehouses in localities under the management of Customs Branches of border gates of import or Customs Branches of border gates of export.

2. Time limit for consignment of goods to bonded warehouses:

The time limit for consignment of goods to bonded warehouses must comply with the Customs Law and the Government’s Decree No. 154/2005/ND-CP of December 15, 2005.

3. Border gates of import or export:

Border gates of import or export for goods brought from abroad into bonded warehouses before their exportation to other countries are those for goods temporarily imported for re-export guided in Clause 3, Article 5 of this Circular.

4. 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 transported to bonded warehouses outside border gates of import or transported from bonded warehouses to border gates of export shall be affixed with customs seals; the handover of the supervision task between customs offices of border gates and customs offices managing bonded warehouses must comply with regulations, ensuring that goods are transported into and out of and stored in bonded warehouses; the monitoring and customs supervision are coordinated under Clause 7, Article 5 of this Circular on goods temporarily imported for re-export and according to the General Department of Customs’ professional process of customs management of imports and exports transferred from border gate 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; the system of surveillance cameras must keep video recordings related to goods shipments brought into or out of bonded warehouses for 6 months for inspection by customs offices when necessary; visual data may be stored in the system or computer diskettes.

d/ The supervision of goods transported from border gates of import to bonded warehouses and from bonded warehouses to border gates of export must comply with the guidance in Articles 59 and 61 of Circular No. 128/2013/TT-BTC. In case an enterprise requests permission for exporting goods through auxiliary border gates or customs clearance points under Clause 8, Article 11 of the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, and the Ministry of Industry and Trade’s guidance, after receiving the dossier and export goods transferred by the Customs Branch managing the bonded warehouse, the Customs Branch of the border gate of export shall supervise goods to be re-exported through such border gates or points.

5. Goods brought from bonded warehouses to border gates for export abroad shall be actually exported within 15 days from the date of ex-warehousing. For goods which are not actually exported within 15 days after they are ex-warehoused, if the customs declarant requests in writing and the leader of the Customs Branch of the border gate of export gives a written certification and the time limit for consignment of goods to bonded warehouses has not expired, the Customs Branch of the border gate of export shall notify in writing the Customs Branch managing the bonded warehouses of the status of goods consigned to the bonded warehouses and supervise such goods until they are fully exported. In case the time limit for consignment of goods to bonded warehouses has expired but such goods have not yet been actually exported, the Customs Branch of the border gate of export shall hand over the goods shipment to the Customs Branch managing the bonded warehouses for handling as for goods left outside bonded warehouses beyond the time limit for consignment to bonded warehouses. In case the destruction of goods is required, destruction expenses shall be paid under the guidance of the Ministry of Industry and Trade on management and use of deposits of enterprises.

6. Inspection and reporting regimes:

a/ On the 10^thof the subsequent month, bonded warehouse owners shall report on the status of goods brought from abroad into bonded warehouses pending their exportation to other countries to provincial-level Customs Departments managing bonded warehouses (according to form No. 02/BC/KNQ promulgated together with this Circular). Provincial-level Customs Departments shall summarize data on goods in bonded warehouses and report them to the General Department of Customs on the 15^thevery month;

b/ Every month, Customs Branches managing bonded warehouses shall inspect and assess the status of goods in bonded warehouses.

Section 5

HANDLING OF CASES OF REFUSAL TO RECEIVE GOODS

Article 11.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 rent contracts or the consignors fail to strictly implement the terms stated in these contracts.

2. The refusal to receive goods shall be made before the time of registration of temporary import declarations or declarations of goods brought into or out of bonded warehouses.

3. The refusal to receive goods showing signs of law violation is not accepted.

4. When customs offices have grounds to believe that the goods refused by consignees named in bills of lading are smuggled, such goods shall be handled like smuggled goods.

Article 12.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 that refuses to receive the goods shall submit to the customs office a dossier set 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 rent contract;

c/ The consignor’s written notice and handling proposal (if any).

In case the consignor consigns the goods to a wrong address, the consignee 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 Branch or the Customs Branch managing the bonded warehouse shall coordinate with the customs control team in physically inspecting the whole goods shipment for classifying and handling the goods under the guidance in 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 must comply with the guidance in the Ministry of Finance’s Circular No. 15/2014/TT-BTC of January 27, 2014, on handling of goods left unclaimed in customs supervision areas. Some contents are additionally guided as follows:

a/ In case of re-export: Based on the consignee’s dossier, the border-gate Customs Branch or the Customs Branch managing the bonded warehouse shall supervise goods until they are actually exported out of the Vietnamese territory right at the border gate of import;

b/ In case of destruction: Provincial-level Customs Departments shall organize the destruction of goods. Destruction expenses shall be 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 under regulations, shall be remitted into the state budget.

Section 6

ORGANIZATION OF IMPLEMENTATION

Article 13.Effect

This Circular takes effect on August 30, 2014, and annuls the Ministry of Finance’s Circular No. 59/2013/TT-BTC of May 8, 2013, guiding customs procedures, inspection and supervision of a number of types of goods temporarily imported for re-export, transferred from border gate to border gate and consigned to bonded warehouses.

Article 14.Transitional provisions

1. Customs procedures for frozen food shipments temporarily imported for re-export of traders that have been granted code certificates for temporary import for re-export of frozen foods shall be carried out under the Ministry of Industry and Trade’s Circular No. 05/2014/TT-BCT of January 27, 2014, prescribing temporary import for re-export, temporary export for re-import and border-gate transfer of goods.

2. Goods shipments which fall within this Circular’s scope of regulation and have arrived at Vietnamese border gates from abroad or have gone through procedures for consignment to bonded warehouses but have not been brought out of bonded warehouses or have gone through temporary import procedures but have not been re-exported before the effective date of this Circular are subject to management policies, customs procedures, inspection and supervision guided in this Circular.

Article 15.Organization of implementation

1. The General Director of Customs shall guide customs units in uniformly implementing this Circular.

2. Any problems arising in the course of implementation of this Circular should be reported by customs offices and declarants to the Ministry of Finance (the General Department of Customs) for consideration, guidance and settlement.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

(All the forms promulgated together with this Circular are not translated).