Circular No.186/2012/TT-BTC dated November 02, 2012 of the Ministry of Finance stipulating form declaration, annex declaration for transit goods and regime of printing, issuance, management, use of declaration, annex declaration for goods in transit

THE MINISTRY OF FINANCE

Circular No. 186/2012/TT-BTC of November 2, 2012, stipulating declaration and declaration appendix forms for goods in transit and the printing, issuance, management and use of declarations and appendices

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 Commercial Law No. 36/2005/QH11 of June 14, 2005;

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;

Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;

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;

In furtherance of the Government’s Resolution No. 68/NQ-CP of December 27, 2010, on simplification of administrative procedures under the Ministry of Finance’s management, and the Prime Minister’s Official Letter No. 854/TTg-KSTT of May 31, 2011, on settlement of difficulties or problems facing ministries and sectors in the course of administrative procedure simplification;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular to stipulate declaration and declaration appendix forms for goods in transit and the printing, issuance, management and use of declarations and appendices.

Article 1. To issue together with this Circular:

1. Declaration form for goods in transit (coded HQ/2012-QC);

2. Declaration appendix form for goods in transit (coded PLHQ/2012-QC);

3. Appendix guiding the filling of items on the declaration and declaration appendix for goods in transit.

Article 2. Declaration and declaration appendix forms for goods in transit

1. Declaration for goods in transit (coded HQ/2012-QC) and declaration appendix for goods in transit (coded HQ/2012-PLQC) are bilingually printed in Vietnamese and English (below referred to as declarations and declaration appendices); each type of them contains 2 copies (1 to be kept by the customs office and 1 to be kept by the customs declarant).

2. Declarations and declaration appendices have the word “QC” on a pink background and are of A4 size (21cm x 29.7 cm).

3. Customs declarants shall use declarations and declaration appendices in carrying out the customs procedures for goods in transit.

Article 3. Printing, issuance, management and use of declarations and declaration appendices for goods in transit

1. Responsibilities of the General Department of Customs:

a/ To organize the printing, issuance, management and use of declarations and declaration appendices for goods in transit.

b/ To distribute declarations and declaration appendices to provincial-level Customs Departments.

c/ To examine the distribution and management of declarations and declaration appendices under its competence.

2. Responsibilities of provincial-level Customs Departments:

a/ To distribute declarations and declaration appendices to Customs Sub-Departments (specific number of declarations and declaration appendices to be distributed to each Customs Sub-Department must be recorded in writting) and guide in detail the management, preservation and use of declarations and declaration appendices;

b/ To examine the distribution and management of declarations and declaration appendices under their competence.

c/ To periodically report on the demand for declarations and declaration appendices to the General Department of Customs.

3. Responsibilities of Customs Sub-Departments:

a/ To receive, manage and preserve declarations and declaration appendices under the guidance of provincial-level Customs Departments;

b/ To guide customs declarants in using declarations and declaration appendices according to Article 4 of this Circular.

c/ To distribute declarations and declaration appendices to customs declarants.

d/ To collect customs fees of goods in transit under regulations.

e/ To examine the distribution and management of declarations and declaration appendices under their competence.

Article 4. Use of declarations and declaration appendices for goods in transit

1. Customs declarants may directly fill in declarations, declaration appendices or make declarations in the standard computerized format of the declaration and declaration appendix forms which shall be printed out as declarations (HQ/2012/-QC) and declaration appendices (HQ/2012-PLQC).

2. Customs declarants who directly fill in declaration and declaration appendix forms and customs officers who carry out the registration of declaration serial numbers, certification of field examination results or give signatures on such forms shall use only one type of ink (except pencil, red ink or easy-to-fade inks) to explicitly show the contents of registration, declaration and certification on the declaration and declaration appendix forms). They may not erase or modify the declared, registered or certified contents.

Article 5. Implementation provisions

1. This Circular takes effect on December 1, 2012.

2. To annul Clause 8, Article 1 of the General Director of Customs’ Decision No. 1473/2002/QÐ-TCHQ of May 24, 2002, issuing forms of customs operation stamps.

3. The General Director of Customs and related agencies and organizations shall implement this Circular.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN