Decision No. 01/2008/QD-BTC dated January 4, 2008 of the Ministry of Finance promulgating the Regulation on accreditation of organizations providing value-added services for e-customs transactions

DECISION

PROMULGATING THE REGULATION ON ACCREDITATION OF ORGANIZATIONS PROVIDING VALUE-ADDED SERVICES FOR E-CUSTOMS TRANSACTIONS

THE MINISTER OF FINANCE

Pursuant to the November 29, 2005 Law on E-Transactions;

Pursuant to the June 29, 2006 Law on Information Technology;

Pursuant to the Governments Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain;

Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Customs,

DECIDES:

Article 1.- To promulgate together with this Decision the Regulation on accreditation of organizations providing value-added services for e-customs transactions.

Article 2.- This Decision takes effect 15 days after its publication in CONG BAO.

Article 3.- The General Director of Customs, heads of units under the Ministry of Finance, and concerned organizations and individuals shall implement this Decision.

REGULATION

ON ACCREDITATION OF ORGANIZATIONS PROVIDING VALUE-ADDED SERVICES FOR E- CUSTOMS TRANSACTIONS
(Promulgated together with the Minister of Finances Decision No. 01/2008/QD-BTC of January 4, 2008)

Chapter I

GENERAL PROVISIONS

Article 1.- Scope of regulation

1. Value-added service for e-customs transactions (below referred to as customs value-added network service, abbreviated to C-VAN) means a service of transmitting and receiving customs e-data messages between customs declarants and a customs office for the purpose of carrying out e-customs procedures.

2. This Regulation specifies procedures for grant of certificates of accreditation of C-VAN service organizations; procedures for suspension or withdrawal of certificates of accreditation of C-VAN service organizations; C-VAN service charge rates; relations between C-VAN service organizations and their partners.

Article 2.- Principles for provision of C-VAN services

1. Compliance with the Law on E-Transactions, the Law on Information Technology, other relevant laws and guiding legal documents.

2. Voluntary selection by parties to e-customs transactions of electronic media and technologies for performance of these transactions.

3. Protection of rights and interests of the State and lawful interests of users of C-VAN services.

4. C-VAN service providers responsibility before law for all of their activities in the course of providing C-VAN services.

5. Confidentiality of information in the process of transmission and receipt between customs declarants and customs offices.

6. Encouraged raising of effectiveness and reduction of charge rates of services provided by C-VAN service organizations for the purpose of improving the societys access to these services and increasing economic competitiveness.

Article 3.- Contents of quality management of C-VAN services

1. Elaborating technical standards related to e-customs transactions which are conformable, harmonious and compatible with national technical regulations and the customs services professional technical regulations concerning e-transactions.

2. Controlling the transmission, receipt and exchange as well as the recoverability and restorability of e-customs data.

3. Inspecting the application of quality standards to C-VAN services provided by C-VAN service organizations.

4. Handling violations of quality of provided C-VAN services.

Article 4.- Prohibited acts

1. Preventing others from choosing to use e-transactions.

2. Illegally obstructing the transmission, sending or receipt of e-customs data messages.

3. Illegally altering, deleting, cancelling, falsifying, copying, disclosing, displaying or removing part or whole of e-customs data messages.

4. Creating or spreading software programs that disrupt, alter or destroy the e-customs data processing system, or committing other acts of sabotaging technological infrastructure for e-customs transactions.

5. Creating data messages in order to commit illegal acts.

6. Fraudulently altering, falsely claiming, misappropriating or illegally using log-in passcodes of customs declarants.

Article 5.- Competence to grant and withdraw certificates of accreditation of C-VAN service organizations

The General Department of Customs shall grant and withdraw certificates of accreditation of C-VAN service organizations under this Regulation.

Chapter II

SPECIFIC PROVISIONS ON PROCEDURES FOR ACCREDITATION OF C-VAN SERVICE ORGANIZATIONS

Section 1. PROCEDURES FOR GRANT OF CERTIFICATES OF ACCREDITATION OF C-VAN SERVICE ORGANIZATIONS

Article 6.- Conditions for an entity to be granted a certificate of accreditation

1. Conditions on the status of the entity

1.1. Being an enterprise operating in Vietnam and having a business registration certificate or an investment certificate/investment license of an enterprise investing in information technology in Vietnam.

1.2. Being experienced in developing information technology solutions for enterprises or solutions to exchange of electronic data between customs offices and enterprises, specifically:

a/ Having operated for at least five years in developing information technology solutions or software;

b/ Having successfully set up information technology systems for at least 100 enterprises;

c/ Having set up a system for electronic data exchange among branches of enterprises or between enterprises and their partners.

2. Financial conditions

2.1. Having adequate financial capability for setting up a system of technical equipment and facilities, organizing and maintaining its operation suitable to the scale of service provision.

2.2. Obtaining a credit institutions guarantee certificate or having purchased insurance for compensations for damage which might be caused in the course of providing services of transmitting and receiving e-customs data messages between customs declarants and customs offices.

2.3. Having a working office and a place where machinery and equipment are installed which satisfy law-prescribed requirements on fire and explosion prevention and fighting and are suitable to the types of services it provides.

3. Personnel requirements

Having a professionally qualified staff who satisfy service provision requirements, specifically:

3.1. Technicians who possess:

a/ International certificates of operating system administration;

b/ International certificates of information technology system confidentiality;

c/ International certificates of database administration;

d/ For operation employees, they must be sufficient in number and possess information technology diplomas at intermediate or higher levels.

3.2. Professional staff members who are knowledgeable about customs law and general customs operations.

4. Technical conditions

4.1. Having a technical equipment system that satisfies the following requirements:

a/ Enabling users to get access to services and ensuring uninterrupted connection with the online e-customs data processing system 24 hours a day and seven days a week. The maximum time of system stoppage for maintenance is three hours per year;

b/ Ensuring security, integrity and confidentiality of data exchanged between involved parties; applying measures to control transactions between customs offices and service users;

c/ Being capable of detecting, warning and preventing illegal accesses and attacks in the network environment;

d/ Having data copying, restoring and storing processes which must satisfy minimum requirements on storage quality, specifically:

The data storage system must be up to or proved to be conformable with standards of data storage systems;

There must be processes of copying and restoring data when incidents occur in the system, ensuring online copying of all data and that data will be completely restored within 8 hours after an incident occurs in the system.

e/ The C-VAN service provision system is recognized to be up to or proved to be conformable with security standards of information systems.

4.2. Having solutions to storing e-documents and results of transmission and receipt between transaction parties and to storing e-documents of uncompleted transactions, which must meet the following minimum requirements:

a/ Original electronic data messages must be stored in the system until transactions are successfully completed;

b/ Original electronic data messages are accessible online until transactions are successfully completed;

c/ After a transaction is successfully completed, information relating to the process of transaction must be stored in the system for at least five years from the date the transaction is successfully completed. The information must be accessible online in this storage duration;

d/ Transaction information must be stored in storage devices separate from the operating system for at least five years, longer than the storage duration prescribed by law for common e-documents.

4.3. Having contingency plans and backup systems to ensure its safe and uninterrupted operation and plans on response to abnormal circumstances or solution of unexpected problems.

4.4. Having a plan on service expansion in case the number of service users increases.

Article 7.- Procedures for registration of schemes on C-VAN service provision

1. Dossiers for registration of schemes on C-VAN service provision

A dossier for registration of a scheme on C-VAN service provision is made in three sets. Each dossier set comprises:

1.1. An application for registration of a scheme on C-VAN service provision, made according to a set form (not printed herein);

1.2. A notarized copy of the business registration certificate of the registering organization, or the investment certificate/investment license, for Vietnam-based foreign organizations;

1.3. The original guarantee certificate of a credit institution or a notarized copy of the insurance policy for compensations for damage which might be caused in the course of providing services of e-custom data message transmission and receipt between customs declarants and customs offices;

1.4. The scheme on C-VAN service provision, consisting of:

a/ A technical plan to meet technical requirements specified in this Regulation;

b/ A detailed business plan stating the scope of service provision and potential service users; quality standards of services; service charge rates; total investment fund and allocation of investment fund for each period; form of investment; capital mobilization plan; human resources;

c/ A contract on rent of technical infrastructure, including equipment system and technical solutions, for organizations renting technical infrastructure of other organizations;

d/ Registered time of connection with the e-customs data processing system for the provision of C-VAN services;

e/ Written commitments to provide services to users for a long term (at least five years) and set up an information technology system with a comprehensive coverage and ready to be connected with the e-customs data processing system at points where e-customs procedures are to be carried out, if the customs office grants a certificate of accreditation of a C-VAN service organization.

2. Receipt of dossiers

Dossiers for registration of schemes on C-VAN service provision must be filed with the General Department of Customs. If dossiers are complete and valid, the General Department of Customs shall issue notices on acceptance of dossiers according to a set form (not printed herein). In case of non-acceptance of dossiers, it shall issue written replies to filing organizations, clearly stating reasons.

3. Examination and issuance of decisions on acceptance of schemes on C-VAN service provision

Within 30 days after receiving a dossier, the General Department of Customs shall examine the filing organizations scheme on C-VAN service provision. If the scheme fully satisfies the conditions specified in Article 6 of this Regulation, the General Department of Customs shall issue a decision on acceptance of the scheme according to a set form (not printed herein). When necessary, the time limit for scheme examination may be extended but must not exceed 60 days from the date of dossier receipt.

If organizations registering C-VAN service provision schemes fail to satisfy the conditions specified in Article 6 of this Regulation, the General Department of Customs shall issue notices on refusal to accept schemes, clearly stating reasons.

4. Public notification of decisions on acceptance of C-VAN service provision schemes

Right after deciding on acceptance of C-VAN service provision schemes, the General Department of Customs shall publicly notify on its website (http://www.customs.gov.vn) the list of organizations that have their C-VAN service provision schemes accepted by the General Department of Customs.

5. Procedures for re-registering the time of connection with the e-customs data processing system for the provision of C-VAN services

5.1. Cases in which the re-registration of the time of connection with the e-customs data processing system is allowed:

a/ Re-registration is filed before the registered time of connection with the e-customs data processing system stated in a dossier for registration of C-VAN service provision scheme;

b/ There is a justifiable reason for the delayed operation of the C-VAN service provision system beyond the registered time.

5.2. Procedures for re-registration of the time of connection with the e-customs data processing system.

a/ Re-registration before the registered time of connection

When organizations file written applications for re-registration of the time of connection with the e-customs data processing system, the General Department of Customs shall examine applications and accept re-registration;

b/ Re-registration after the registered time of commencement of operation of the C-VAN service provision system

Organizations shall file applications for re-registration, clearly stating reasons for the operation delay and re-registration of the time of connection with the e-customs data processing system;

Based on results of dossier examination, the General Department of Customs shall issue decisions on acceptance of re-registration of the time of the C-VAN service provision system operation commencement. In case of non-acceptance, it shall reply in writing, clearly stating reason.

Article 8.- Procedures for effecting the connection of technology information systems of organizations, which have their C-VAN service provision schemes accepted, with the e-customs data processing system

Procedures for effecting the connection of technology information systems of organizations, which have their C-VAN service provision schemes accepted, with the e-customs data processing system are as follows:

1. Organizations notify in writing the General Department of Customs of registration of the time of official connection with the e-customs data processing system.

2. After receiving written registrations of official connection from organizations, the General Department of Customs shall:

2.1. Inspect and survey information technology systems of organizations;

2.2. Issue notices on procedures for effecting the connection to organizations within 15 working days after receipt of official registrations;

2.3. Make written records of recognition of connection according to a set form (not printed herein).

Article 9.- Grant of certificates of accreditation of C-VAN service organizations

Based on written records of recognition of successful connection of organizations information technology systems with the e-customs data processing system, the General Department of Customs shall:

1. Grant certificates of accreditation of C-VAN service organizations to organizations that have completed connection with the e-customs data processing system according to a set form (not printed herein).

2. Publicly notify on its website http://www.customs.gov.vn the list of organizations that are granted certificates of accreditation of C-VAN service organizations.

Section 2. PROCEDURES FOR SUSPENSION OR WITHDRAWAL OF CERTIFICATES OF ACCREDITATION OF C-VAN SERVICE ORGANIZATIONS

Article 10.- Cases of suspension

1. C-VAN service organizations operate for purposes other than those stated in certificates of accreditation of C-VAN service organizations.

2. C-VAN service organizations fail to satisfy any of the conditions specified in Article 6 of this Regulation throughout the course of service provision, as mentioned in dossiers for registration of C-VAN service provision schemes.

3. Courts or competent state agencies rule or issue decisions on suspension.

Article 11.- Procedures for suspension

When an agency in charge of state management and sanctioning of administrative violations related to e-customs transactions detects that C-VAN service organizations commit acts specified in Clauses 1 and 2, Article 10 of this Regulation, it shall make written records of violations and forward dossiers of violation cases to the General Department of Customs for consideration and issuance of decisions on suspension of operation of violating organizations.

Right after receiving a decision of operation suspension made according to a set form (not printed herein) by the General Department of Customs or a court or a competent state agency, a C-VAN service organization shall:

1. Suspend the connection with the e-customs data processing system.

2. Refrain from entering into new contracts on C-VAN service provision with customs declarants.

3. Terminating the causes leading to the suspension of C-VAN service provision within 10 days after receiving the suspension decision.

4. Solve other problems related to the provision of C-VAN services together with customs declarants and customs offices.

Within one working day after issuing a suspension decision, the General Department of Customs shall notify such decision on its website http://www.customs.gov.vn.

Article 12.- Cases in which C-VAN service organizations have their certificates of accreditation withdrawn

1. Forging documents, supplying inaccurate information in dossiers for registration of C-VAN service provision schemes.

2. Failing to commence the provision of C-VAN services within 12 months after being granted certificates of accreditation of C-VAN service organizations.

3. Committing prohibited acts related to e-customs transactions.

4. Failing to terminate the causes leading to the suspension upon the expiration of the suspension duration.

5. Willingly requesting withdrawal of certificates of accreditation of C-VAN service organizations.

6. Being dissolved under the provisions of Point a, b or c, Clause 1, Article 157 of the November 29, 2005 Enterprise Law.

7. Having business registration certificates or investment certificates/investment licenses withdrawn, or being declared bankrupt under court decisions.

Article 13.- Procedures for withdrawal of certificates of accreditation of C-VAN service organizations

1. For the cases of withdrawal specified in Clause 1, 2, 3 and 4, Article 12 of this Regulation

When an agency competent for state management and sanctioning of administrative violations related to e-customs transactions detects that a C-VAN service organization commits an act of violation, it shall make a written record of the violation and forward the dossier to the General Department of Customs for consideration and issuance of a decision on suspension of operation of the violating organization according to a set form (not printed herein).

Right after receiving the decision on C-VAN service suspension, the violating organization shall:

1.1. Disconnect its system from the e-customs data processing system;

1.2. Refrain from entering into new contracts on C-VAN service provision with customs declarants;

1.3. Report in writing, within 15 days after receiving the operation suspension decision, to the General Department of Customs on solutions to matters related to the liquidation of contracts with customs declarants and plans on data processing;

1.4. Transferring all data and information stored in the course of C-VAN service provision to the General Department of Customs or to another C-VAN service organization at the request of customs declarants and with the consent of the General Department of Customs;

1.5. Handling other matters related to the provision of C-VAN services with customs declarants and customs offices at the request of the General Department of Customs;

1.6. Liquidating within 30 days C-VAN service provision contracts already signed with customs declarants.

Within five working days after the C-VAN service organization completes the liquidation of contracts and handling of related matters, the General Department of Customs shall issue a decision on withdrawal of the certificate of accreditation of C-VAN service organization according to a set form (not printed herein).

2. For the case of withdrawal of certificates specified in Clause 5, Article 12 of this Regulation

When a C-VAN service organization wishes to stop providing C-VAN services and requests withdrawal of its certificate of accreditation of C-VAN service organization, it shall send a dossier of request to the General Department of Customs for consideration.

2.1. A dossier of request for withdrawal of the certificate of accreditation of a C-VAN service organization comprises:

a/ A written request for suspension of C-VAN service provision and withdrawal of the certificate of accreditation;

b/ A copy of the certificate of accreditation;

c/ A written explanation for the requested suspension of C-VAN service provision and withdrawal of the certificate of accreditation;

d/ A written report on the service organizations operation from the date of operation commencement to the date of the request for suspension of C-VAN service provision and withdrawal of the certificate of accreditation;

e/ A written proposal including details and time of liquidation of service contracts with customs declarants, and a plan on transfer of data to customs offices and other matters related to the liquidation.

2.2. Receipt

Dossiers of request for withdrawal of certificates of accreditation of C-VAN service organizations shall be submitted to the General Department of Customs. If these dossiers are complete and valid, the General Department of Customs shall issue notices on receipt of dossiers. In case of refusal to receive dossiers, it shall reply in writing to requesting organizations, clearly stating reasons.

2.3. Inspection and withdrawal of certificates of accreditation

After receiving a dossier, the General Department of Customs shall:

a/ Consider the written explanation for the requested withdrawal of the certificate of accreditation;

b/ Inspect business activities of the organization related to the stoppage of C-VAN service provision;

c/ Issue a notice on receipt of the dossier and a decision on suspension of C-VAN service provision according to a set form (not printed herein), requesting the organization to comply with the suspension procedures specified in Article 11 of this Regulation;

d/ Within 30 days after receiving the decision on C-VAN service provision suspension, the organization shall fulfill all responsibilities and obligations toward customs declarants and customs offices;

e/ The General Department of Customs shall issue a decision on withdrawal of the certificate of accreditation of the C-VAN service organization according to a set form (not printed herein) after the organization fulfills all responsibilities and obligations prescribed by law.

3. For the case specified in Clause 6, Article 12 of this Regulation

Within seven days after adopting decisions on their dissolution, organizations shall send these decisions to the General Department of Customs.

After receiving an organizations dissolution decision, the General Department of Customs shall:

3.1. Request the organization to handle matters related to the liquidation of contracts with customs declarants, work out a plan on data processing, transfer all data and information stored in the course of C-VAN service provision to the General Department of Customs or to another C-VAN service organization at the request of customs declarants and with the consent of the General Department of Customs, and report to the General Department of Customs within five working days after completing all requested tasks;

3.2. Send to the business registry office a notice that it is carrying out procedures for withdrawal of the certificate of accreditation of a C-VAN service organization;

3.3. Issue a decision on withdrawal of the certificate of accreditation of a C-VAN service organization according to a set form (not printed herein) after the organization satisfies all requests.

4. For the case specified in Clause 7, Article 12 of this Regulation

4.1. When competent state agencies carry out procedures for withdrawal of business registration certificates or investment certificates/licenses, or procedures for bankruptcy, C-VAN service organizations shall handle matters related to the liquidation of contracts with customs declarants and data processing, transfer all data and information stored in the course of C-VAN service provision to the General Department of Customs and to other C-VAN service organizations at the request of customs declarants and with the consent of the General Department of Customs, and report to the General Department of Customs within five working days after completing all these tasks;

4.2. If C-VAN service organizations fail to fulfill the obligations specified at Point 4.1, Clause 4, Article 13 of this Regulation, after having their business registration certificates or investment certificates/investment licenses revoked by competent agencies or being declared bankrupt by the court, their representatives at law and members, for limited liability companies, their owners, for one-member limited liability companies, members of their boards of directors, for joint-stock companies, or their partners, for partnerships, shall fulfill those obligations.

4.3. The General Department of Customs shall issue decisions on withdrawal of certificates of accreditation of C-VAN service organizations according to a set form (not printed herein) upon receiving competent agencies decisions on revocation of business registration certificates or investment certificates/investment licenses or declaration of bankruptcy of these organizations.

5. Public notification of decisions on withdrawal of certificates of accreditation of C-VAN service organizations

Within five working days after issuing a decision on withdrawal of a certificate of accreditation of a C-VAN service organization, a customs office shall notify this decision at its office and on the website of the General Department of Customs http://www.customs.gov.vn.

Section 3. C-VAN SERVICE CHARGE RATES

Article 14.- Conditions for charge collection

C-VAN service organizations may collect service charges only after they set up information technology systems operating as described in their technical solution schemes and complete the connection with the e-customs data processing system and are notified by the General Department of Customs on its website http://www.customs.gov.vn.

Article 15.- Charge rate management

1. Customs declarants and C-VAN service organizations may agree on and adjust the scope of C-VAN service provision and C-VAN service charge rates as appropriate and state them in contracts.

2. Customs declarants shall pay C-VAN service charges to C-VAN service organizations as contracted.

3. C-VAN service organizations shall:

3.1. Issue C-VAN service charge receipts to charge payers under current regulations on issuance, management and use of sale invoices;

3.2. Take responsibility for all their revenue- and expenditure-related activities and strictly comply with current accounting regulations;

3.3. Comply with other regulations of the State on service charge rates.

Chapter III

RELATIONSHIP BETWEEN C-VAN SERVICE ORGANIZATIONS AND THEIR PARTNERS

Article 16.- Relationship between C-VAN service organizations and customs declarants

1. Relationship between customs declarants and C-VAN service organizations is established on the basis of C-VAN service provision contracts.

2. Rights and obligations of C-VAN service organizations

2.1. Rights of C-VAN service organizations

a/ To enter into written contracts on C-VAN service provision and use with customs declarants, clearly stating responsibilities of parties related to contents of e-documents;

b/ To refuse to provide C-VAN services to individuals or organizations that are unqualified to enter into transactions or breach contracts;

c/ To collect C-VAN service charges from customs declarants to sustain their operation.

2.2. Obligations of C-VAN service organizations

a/ To publicly notify modes of service provision and service quality on their websites;

b/ To provide services of e-customs document transmission and receipt and standardization of e-customs document presentations for the purpose of information exchange between customs declarants and customs offices;

c/ To transmit, receive and supply in a timely and complete manner e-customs documents as agreed with parties to transactions;

d/ To store results of e-customs document transmission and receipt attempts and these e-customs documents themselves until transactions are completed;

e/ To ensure infrastructure facilities for connection; devise measures to control, ensure security and safety and keep confidential and intact information, and supply other utilities to parties involved in the e-document exchange;

f/ To notify customs declarants and customs offices at least 30 days in advance of the system stoppage for regular maintenance and applied measures to ensure interests of customs declarants.

3. Rights and obligations of customs declarants

3.1. Rights of customs declarants

a/ To select C-VAN service organizations already accredited and notified by customs offices on website http://www.customs.gov.vn., for signing contracts on provision of value-added services of e-customs document transmission and receipt;

b/ To use C-VAN services provided by C-VAN service organizations as contracted;

c/ To have e-customs transaction data and information kept confidential by C-VAN service organizations, unless otherwise agreed.

3.2. Obligations of customs declarants

a/ To strictly comply with clauses of contracts signed with C-VAN service organizations;

b/ To create favorable conditions for C-VAN service organizations to apply measures to ensure system safety and security;

c/ To take responsibility before law for contents they have created.

Article 17.- Relationships between C-VAN service organizations and customs offices

1. C-VAN service organizations are subject to management by customs offices in their operation of C-VAN service provision.

2. Rights and obligations of C-VAN service organizations

2.1. Rights of C-VAN service organizations

a/ To connect with the e-customs data processing system for provision of C-VAN services after certified by the General Department of Customs as fully meeting the conditions;

b/ To be assisted by customs offices in customs operations for effecting transmission and receipt between customs declarants and customs offices;

c/ To coordinate with customs offices in training customs declarants before providing C-VAN services;

d/ To be assisted by customs offices in solving problems arising in the course of C-VAN service provision;

e/ To be supplied by customs offices standard forms and formats for carrying out e-customs procedures.

2.2. Obligations of C-VAN service organizations

a/ Organizations with certificates of accreditation of C-VAN service organizations may connect with and commence the provision of C-VAN services to customs declarants only after completely setting up their technology information systems and obtaining certification of the General Department of Customs;

b/ To supply adequate information and data to competent agencies when so requested under legal provisions;

c/ To comply with current legal provisions on telecommunications, the Internet and technical and professional regulations promulgated by the General Department of Customs;

d/ To set up channels of continuous, secured and safe connection with the e-customs data processing system. To proactively solve and report problems related to the e-customs data processing system arising in the course of provision of C-VAN services to customs offices for coordination;

e/ To report their operation to customs offices.

C-VAN service organizations shall biannually or extraordinarily report to the General Department of Customs on their production, business, technical and professional operations at the latters request, take responsibility for and prove the accuracy and timeliness of reported contents and data.

3. Responsibilities of customs offices

3.1. To set up, maintain and ensure uninterrupted connections between information technology systems of C-VAN service organizations and the e-customs data processing system for the provision of C-VAN services.

3.2. To coordinate with C-VAN service organizations in organizing training courses on e-customs procedures and collect training charges.

3.3. To inspect the operation of C-VAN service organizations in order to ensure its lawfulness and service quality.

3.4. The General Department of Customs shall coordinate with the General Department of Taxation in organizing periodical or extraordinary inspections of the collection of C-VAN service charges.

Chapter IV

ORGANIZATION OF IMPLEMENTATION

Article 18.- Complaints, denunciations and handling of violations

1. The State encourages parties involved in disputes over e-customs transactions to settle their disputes through conciliation. In case conciliation between disputing parties fails, disputes shall be settled according to the competence, order and procedures prescribed by law.

2. Complaints about administrative decisions and acts and denunciations on acts of violation related to e-customs transactions must be lodged in accordance with law.

3. Individuals and organizations that enter into e-customs transactions and commit illegal acts shall, depending on the nature and severity of their violations, be administratively sanctioned or examined for penal liability in accordance with law.

Article 19.- Responsibilities of concerned agencies to organize the implementation

1. The General Department of Customs, provincial/municipal Customs Departments that carry out e-customs procedures and concerned organizations shall implement this Regulation.

2. Any difficulties or problems arising in the course of implementation should be reported to the Ministry of Finance (the General Department of Customs) for timely solution.