Decision No. 103/2009/QD-TTg dated August 12, 2009 of the Prime Minister amending and supplementing a number of articles of the Prime Minister’s Decision No. 149/2005/QD-TTg dated June 20, 2005, on pilot implementation of e-customs procedures

THE PRIME MINISTER

Decision No. 103/2009/QD-TTg of August 12, 2009, amending and supplementing a number of articles of the Prime Minister’s Decision No. 149/2005/QD-TTg of June 20, 2005, on pilot implementation of e-customs procedures

THE PRIME MINISTER

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the June 29, 2001 Customs Law and the June 14, 2005 Law Amending and Supplementing a Number of Articles of the Customs Law;

Pursuant to the November 29, 2005 E-transaction Law;

At the proposal of the Minister of Finance,

Article 1. To amend and supplement a number of articles of the Prime Minister’s Decision No. 149/2005/QD-TTg of June 20, 2005, on pilot implementation of e-customs procedures as follows:

1. To amend and supplement Clause 3, Article 1 as follows:

“3. Places and time for pilot implementation:

a/ Places for pilot implementation of e-customs procedures are the Customs Departments of Hai Phong, Ho Chi Minh, Hanoi and Da Nang cities and Dong Nai, Binh Duong, Lang Son, Quang Ninh, Ba Ria-Vung Tau and Quang Ngai provinces and Customs Departments of other provinces and cities as proposed by the Minister of Finance.

b/ The duration for pilot implementation is till the end of 2011.

c/ By the end of the third quarter of 2011, the Ministry of Finance shall review, report and evaluate the pilot implementation of e-customs procedures and propose implementation in the subsequent period to the Prime Minister.”

2. To amend and supplement Article 2 as follows:

“Article 2. Contents of e-customs procedures

E-customs procedures are carried out in pursuance to the Customs Law; tax laws and the Government’s decrees detailing tax laws; the E-transaction Law and guiding legal documents; and customs-related treaties to which Vietnam is a contracting party.”

3. To amend and supplement Article 3 as follows:

“Article 3. Rights and obligations of enterprises carrying out e-customs procedures

Apart from the rights and obligations of customs declarants defined in the Customs Law; the rights and obligations of taxpayers defined in the Tax Administration Law and laws on tax policies; and the rights and obligations of persons making e-transactions defined in the E-transaction Law and guiding legal documents, enterprises carrying out e-customs procedures also have the following rights and obligations:

1. Rights of enterprises carrying out e-customs procedures:

a/ To receive free e-customs declaration software, training support and direct consultancy from customs offices;

b/ To use e-documents or soft copies transformed from hard copies attached to e-customs declarations in customs dossiers for customs examination upon request;

c/ When subject to customs examination of details of customs dossiers or physical inspection of goods, to be examined earlier than cases of registering customs dossiers in hard copy;

d/ To have customs procedures cleared or goods released on the basis of e-customs declarations without having to produce or submit documents enclosed with declarations in customs dossiers, for goods lots eligible for exemption from examination of customs dossiers and physical inspection of goods;

To submit or produce only documents of customs dossiers related to contents subject to customs examination, for goods lots subject to examination of customs dossiers and physical inspection of goods;

e/ To use documents printed from the e-customs declaration system (with seal and signature of enterprise representatives) for goods lots which are approved by customs offices to be released or have customs procedures cleared or be transported away for preservation, in the e-customs data processing system, for the en-route transportation of the goods;

f/ To choose to pay customs clearance fees and other charges collected by customs offices for associations and organizations either for each customs declaration or on a monthly basis;

g/ To be provided by customs offices with information on the processing of e-customs dossiers through the e-customs data processing system.

2. Obligations of enterprises carrying e-customs procedures:

a/ To take responsibility before law for their use of documents printed from the e-customs declaration system;

b/ To store customs documents (soft and hard copies) for a duration specified in the Customs Law, the E-transaction Law and other relevant legal documents; to ensure the integrity of contents and forms of stored customs documents; to produce documents of customs dossiers upon request of customs offices.

c/ To copy and store copies of e-customs documents, even when e-customs documents are relocated to another computer system or place of storage.”

Article 2. This Decision takes effect on October 1, 2009.

Article 3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of People’s Committees of provinces and centrally run cities shall implement this Decision.-

Prime Minister
NGUYEN TAN DUNG