Decision No. 1952/QD-TCHQ dated December 19, 2005 of the General Department of Customs on issuance of priority card for customs procedures

DECISION

ON ISSUANCE OF PRIORITY CARD FOR CUSTOMS PROCEDURES

HEAD OF GENERAL DEPARTMENT OF CUSTOMS

Pursuant to Law on Customs dated June 29, 2001 and Law on Amendments to and Supplemental of a number of Articles of Law on Customs passed by the Legislature XI of the National Assembly at its 7^th Session on June 14, 2005;

Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government Providing Detailed Guidelines for the Implementation of Law on Customs with respect to Customs Procedures, Inspection and Supervision;

Pursuant to Circular No. 112/2005/TT-BTC dated Decemebr 15, 2005 of the Ministry of Finance Providing Guidelines for the Implementation of to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government Providing Detailed Guidelines for the Implementation of Law on Customs with respect to Customs Procedures, Inspection and Supervision;

Pursuant to Decree No. 96/2002/ND-CP dated November 19, 2002 on Functions, Duties, Power and Organization of the General Department of Customs;

In consideration of Recommendations of the Head of Customs Management Supervision Division.

DECIDES:

Article 1. To issue, in conjunction herewith, the Temporary Regulations on Issuance of Priority Card for Customs Procedures.

Article 2. This Decision shall take effect as of January 1, 2006.

Article 3. Head of affiliated units of General Department of Custonms, Head of Custums Department of Provinces and Cities shall be responsible for the implemetation of this decision.

TEMPORARY REGULATIONS

ON ISSUANCE OF PRIORITY CARD FOR CUSTOMS PROCEDURES 
(Issued in conjunction with Decision No. 1952/TCHQ/QĐ/GSQL dated December 19, 2005)

Chapter I

GENERAL PROVISIONS

Article 1. Qualified Subjects:

1. Should any enterprises that were incorporated under the laws and have its operations of import and export at least 365 days counted until the application date for the issuance of priority card for customs procedures (herein after shall be referred to as “Card”) qualify for conditions set forth in Article 2, voluntarily apply for issuance of the Card and comply with the provision provided herein, such enterprises shall be entitled to be considered for the issuance of the Card by the Customs Department of provinces, cities (Customs Department).

2. For enterprises that have several branches, subsidiaries, each of the branches, subsidiaries that carry out independent accounting system and have their own tax I.D. shall be entitled to be considered and issued with separate Cards. 

For enterprise operating in various areas under a management of one Customs Department or several Customs Department, such enterprise should be considered by relevant Customs Departments for issuance of a proper number of Cards.  Cards issued by certain Customs Department shall only be used validly in the area managed by such Customs department. 

3. Where the enterprises, branches or subsidiaries that already issued with the Cards are no longer qualified for the conditions set forth herein, all Cards issued to such entity shall recognize to be void. 

4. The priority cards shall be granted free of charge by the Customs agency.

Article 2. Conditions for Issuance of the Cards:

Being an enterprise that has well complied with customs regulations. 

An enterprise recognized to be well compliance with customs regulations shall be the enterprise having its import export operations at least 365 days counted until the application date and recognized by customs agency that: 

1. Such enterprise has not punished by law for smuggling, illegal transportation across border lines;

2. Such enterprise has not been subject to customs administrative penalty exceed the authority of the head of Customs Department for more than 2 time.

3. Such enterprise does not commit any taxes evasion: does not  be subject to a penalty of complete tax payable or more. 

4. Such enterprise does not owe any tax payable for more than 90 days.

5. Such enterprise is entitled to pay the VAT by deduction method. 

Article 3. Incentives 

1. Enterprise having Card shall be entitled to the following incentives upon its performance of customs procedures:

a. Registered customs dossiers shall be entitled to be verified applicable to the one of enterprises well complying with customs regulations;

b. Merchandise shall be exempted from physical inspection;

2. Enterprise issued with the Card shall be entitled to a grace period for tax payment should it does not owe any outstanding tax payable and is not subject to be punished for late payment. 

3. Upon the performance of import, export procedures for certain shipment, if there is any breach discovered through information analysis, head of Custom Department shall decide to impose appropriate inspection measure. 

Chapter II

PROCEDURES FOR ISSUANCE, UTILIZATION AND WITHDRWAL THE CARDS

Article 4. Issuance Procedures

1. General Customs Department shall publicly announce the conditions set forth in Article 2 for the reference of and application for the issuance of the Cards by the enterprises.

2. Where the enterprise find themselves qualified for the application conditions as provided in Article 2 and wish to be grant with the Card, the enterprises shall submit to the Customs Department at the province, city where the such enterprise locate its head office an request for such issuance.

In the request, the enterprise shall undertake and be responsible for its qualification to the conditions setting forth in Article 2 and must clearly state the number of Cards it wishes to be granted in conformity with its operation. 

3. Within 05 working days from receipt of the application, the Customs Department shall verify the application.  Should the enterprise qualify for conditions setting forth herein, the Customs Department shall issue the enterprise the Card.  Where the Customs Department reject to issue the Card, rejection shall be explained in written.

Article 5. Priority Card for Customs Procedures

1. General Department of Customs shall issue a standard form for the Card, which attached hereto. 

2. The Card shall have a validity of 06 (six) months as of the issuance date.

Article 6. Re-Issuance

1. Customs Department which is responsible for issuance the Cards shall be responsible to re-issue the Cards where the Card is expired, lost or damaged. Upon the issuance of the new Card, the Customs Department shall take back last Card and save in the enterprise application. 

2. Procedures for re-issuance shall be the same to the procedures for first issuance.

Article 7. Utilization

1. The enterprises shall be entitled to use the Card to carry out customs procedures for import, export of its own goods at the Customs agency under the management of the Customs Department that issued the Card.

2. Where the enterprise does not directly carry out customs procedures but contracted customs agent, the customs agent shall be entitled to use the Card to carry out customs procedures for goods owned by the Card’s holder.

3. The Cards shall not be permitted for customs procedures with respect to the import, export of consigned goods.

4. The Cards shall be presented to customs officers upon performing of customs procedures for inspection and application of preferential procedures as provided in Article 3.

Article 8. Management and Revocation

1. Customs Department which issues the Card shall be responsible to regularly inspect, monitor, and appraise the compliance of the enterprises in term of Customs regulations, the issuance, utilization, revocation and management of the Card under the regulations hereof.

2. Where there is a violation to the issuing conditions provided hereof, the Customs Department which issued the Cards shall revoke the Card and immediately (within a day) inform its affiliates and the Customs Department of others provinces, cities via email (be guided in a separate instrument). 

Chapter III

IMPLEMENTATION

Article 9. Implementation

1. Head of Customs Management Supervision Division shall be responsible to assist the General Department of Customs to monitor, guide, inspect the implementation hereof and the issuance of the Cards.

2. Head of Planning and Finance shall be responsible for financial balance with respect to the printing and issuance of the Cards. 

3. Head of Customs Department of provinces and cities shall be responsible for the implementation of the regulations.

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

APPLICATION FOR PRIORITY CARD FOR CUSTOMS PROCEDURES

To: Head of Customs Department of (Province,City)

Company:

Trade Name:

Address:

Phone:

Fax:

Email:

Import Export Code:

Director:

Pursuant to Temporary Regulations on Issuance of Priority Card for Customs Procedures (Card) issued in conjunction with Decision No. ...../QD-TCHQ, dated December ___, 2005 of the General Department of Customs.

In consideration of coditions for issuance of the Card provided in Article 2 of the Temporary Regulations on Issuance of Priority Card for Customs Procedures, we, ........., found that we are qualified for such conditions.

Therefore, we herby submit to the Head  of Custom Department for the issuance of the Card for our company.

Number of Cards:   (state the number of cards and the reason for your request)

We, .........., undertake to strictly comply with customs regulations and the provision of this Regulations and be responsible for any breach that we may commit. 

.......,. [date]     [month]       year 200...

                                                                                                   Director

(sign and state full name)