THE MINISTRY OF FINANCE
Decision No. 2722/QD-BTC dated December 29, 2017 of the Ministry of Finance on pilot program from management and supervision of electronic customs procedures for exports, imports, transited goods and transshipped goods at seaports and international airports
Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;
Pursuant to the Law on Electronic transactions No. 51/2005/QH11 dated November 29, 2005;
Pursuant to the Government s Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for the Law on Customs in terms of customs procedure, customs supervision and inspection;
Pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs supervision and inspection; export duty, import duty, and tax administration of exports or imports;
At the request of the Director of the General Department of Customs,
DECIDES:
Article 1.To issue theRegulations on pilot program for e-customs management and supervision at seaports and civil international airports under management of Customs Departments of Ho Chi Minh City and Ba Ria Vung Tau province with this Decision.
Article 2. Scope and time of application
1. This pilot program applies to every customs declaration on which the checkpoint of export or checkpoint of import is a seaport or international airport under the management of Customs Department of Ho Chi Minh City or Ba Ria - Vung Tau province.
2. Pilot program duration: from January 02, 2018 to effective date of the Circular amending Circular No. 38/2015/TT-BTC.
Article 3. Responsibilities of the General Department of Customs
1. Make preparations for execution of the pilot program at seaports and international airports in Ho Chi Minh City and Ba Ria - Vung Tau province.
2. Instruct exporters, importers, warehousing service providers under management of Customs Departments of Ho Chi Minh City and Ba Ria - Vung Tau, customs authorities and other entities involved in export and import to implement this Circular.
3. Assists exporters, importers, customs units and relevant entities in resolving their difficulties.
4. Assess the implementation of this pilot program, propose solutions for improvements.
Article 4. Implementationresponsibility
1. This Decision takes effect on January 02, 2018.
2. The General Department of Customs, Customs Departments of Ho Chi Minh City and Ba Ria - Vung Tau shall implement this Decision.
Any difficulties arising in the course of implementation of this Circular should be reported to the Ministry of Finance for consideration./.
For the Minister
The Deputy Minister
Vu Thi Mai
REGULATIONS
ON E-CUSTOMS MANAGEMENT AND SUPERVISION AT SEAPORTS AND CIVIL INTERNATIONAL AIRPORTS
Part I
GENERAL PROVISIONS
I. Seaports (under management of Customs Departments of Ho Chi Minh City and Ba Ria - Vung Tau)
1. Exporters and importers:
Enterprises that export and import by sea shall follow instructions in Appendix II of Circular No. 38/2015/TT-BTC. The bill of lading number shall comply with instructions below:
a) For electronic import declaration:
The importer shall prepare the electronic import declaration according to Appendix II of Circular No. 38/2015/TT-BTC. In box 1.25, enter the date before the number of the bill of lading without special symbols (*,#, @, /,...). To be specific:
+ The date of the bill of lading shall be in DDMMYY format.
+ The number of the bill of lading is the one on which the consignee is also the importer.
Example:If the number of the bill of lading is LSHCM15, and the date is January 02, 2018, write “020118LSHCM15” in box 1.26.
b) For electronic export declaration:
The exporter shall follow instructions in Appendix II of Circular No. 38/2015/TT-BTC. The bill of lading number shall comply with instructions below:
- The declarant shall obtain the reference number of the shipment onpus.customs.gov.vnbefore the goods enter the warehouse or while registering the export declaration;
- After the shipment number is obtained, the declarant shall enter it in box 2.24 on the export declaration.
2. Customs authorities
a) Through the customs electronic data processing system (hereinafter referred to as “e-customs system”), provide the warehousing service provider with information about goods to be unloaded, containers to be scanned (if any) and changes to information in the customs declaration (if any) or change to containers or goods eligible for release from the customs controlled area (CCA).
b) receive and process information submitted to the e-customs system by the warehousing service provider. If the goods in reality are found inconsistent with information provided for the warehousing service provider or violations are suspected, carry out appropriate customs supervision and inspection measures to prevent customs offences.
Record information on the e-customs system or keep a log of the unconformable goods according to form No. 2 (for goods in containers) or form No. 3 (for bulk cargo or liquid cargo) in Appendix 3 hereof.
c) Director of the Sub-department of Customs shall appoint an official to assist declarants and warehousing service providers on request; provide a phone number to receive information from the warehousing service provider.
d) the Director of the General Department of Customs shall promulgate regulations on format of information sent between customs authorities and warehousing service providers;
dd) On the basis of information about risk management, Customs Departments shall inspect completion of customs procedures under customs dossier when they are received, dispatched or stored by the warehousing service provider; appoint affiliates to assist warehousing service providers in connecting or upgrading the e-customs system (if any).
3. Warehousing service providers
a) Goods may be released from the CCA after it is informed by the customs authority through the e-customs system.
b) If the warehousing service provider’s system fail to send information about the expected location of the goods in the warehouse to the e-customs system as prescribed in 1.a.2.2 or 2.a.3.2 in Section I of Part II of this document, a notice (form No. 1 in Appendix 3 hereof) shall be sent to the Sub-department of Customs responsible for the storage location (hereinafter referred to as “supervisory customs authority”) or provide an account for the customs authority to access the container location through the warehousing service provider’s system (if possible).
c) In case of differences found during unloading in terms of quantity, weight, container number, carrier’s seal number or customs seal number in comparison with the list provided by the customs authority, cooperate with the customs authority in inspection and move the suspicious goods to a separate area where they are supervised by the customs, update information on the e-customs system;
d) If the status quo of goods is not maintained during storage (change of container or packages, packaging or un-packaging of goods), update information on the e-customs system. Changes in status of goods must be agreed and supervised by the customs authority;
dd) Request the carrier or goods owners to contact the customs authority if the shipment is not eligible for release from the CC9A or when the customs authority sends a notice of suspension of goods from release from the CCA.
II. At Tan Son Nhat (TSN) airport
1. The following goods may enter the TSN’s cargo terminal:
a) Exports that have completed customs procedures and eligible for entering the CCA as informed by the e-customs system;
b) Imports that are unloaded from the vehicle and moved to the TSN’s cargo terminal pending customs procedures.
2. The following goods may be dispatched from TSN’s cargo terminal:
a) Exports in the cargo terminal;
b) Imports that are eligible for release from the CCA and moved to TSN’s cargo terminal operator as informed by the customs authority.
3. Customs supervision of transited goods is the same of exports and imports provided for in this Decision.
4. Declaration of reference numbers of export and import shipments:
a) Reference number of import shipment:
Enter the reference number in box 1.26 on the import declaration in the following order: year + number of the Master Airway Bill (MAWB) + number of the House Airway Bill (HAWB).
To be specific:
- Enter the reference number in the following order: Year + MAWB number + HAWB number. Do not use special symbols (*, #, &, @, / …)
- Year: the year in which the MAWB is issued in YYYY format;
- MAWB number: the number on the airway bill issued by the air carrier. Example: 131 NRT 29038656 issued by Japan Airline (JAL) on October 03, 2017
- HAWB number: the number on the airway bill issuer by the forwarder on which the consignee is the importer.
Example:
- MAWB number: 131 NRT 29038656 issued on October 03, 2017
- HAWB number: KKLHB5587
The reference number of import shipment will be: “201713129038656 KKLHB5587”.
If the consignor does not hire a forwarder and thus does not have the HAWB, do not enter the HAWB number
Example:
MAWB number: 13129038656; Date of issue: October 03, 2017
Reference number of import shipment will be: “201713129038656”.
b) Reference number of export shipment:
- Before opening the export declaration, the declarant shall obtain the reference number of the export shipment on pus.customs.gov.vn;
- After the shipment number is obtained, the declarant shall enter it in box “2.24 on the export declaration.
5. Unconformable goods include:goods other than those on the manifest, unidentifiable goods due to lack of labels, goods with damage packages, etc.
6. The enterprise shall only allow exports and imports to enter or leave TSN’s cargo terminal after sending information about status of goods and receive information about their eligibility for entering or leaving the CCA from the customs authority
Part II
SEAPORTS
Section 1. IMPORTS
1. Imports in containers or bulk cargo at a seaport
a) Before goods are unloaded
a.1) According to the information about the ship dossier on the National Single-window System, the customs authority, the customs authority shall send the list of goods to be unloaded and the list of containers to be scanned (if any) according to form No. 1 (for goods in containers) or form No. 2 (for bulk cargo) in Appendix 1 hereof to the port operator’s system at least 12 hours before the expected arrival time of the ship port. The list of containers to be scanned may be provided at least 04 hours before the expected arrival time of the ship.
a.2) The port operator shall:
a.2.1) Receive the list of goods to be unloaded and the list of containers to be scanned (if any) from the e-customs system;
a.2.2) Send the location of goods in port to the e-customs system.
b) During unloading
b.1) The port operator shall:
b.1.1) Inspect the packages; compare the goods in reality with the lists in terms of container numbers, carrier’s seal numbers or quantity, weight, volume of bulk cargo.
If the packages are not intact or the goods do not match the list or violations are suspected:
b.1.1.1) Update information on the e-customs system according to form No. 6 (for goods in containers) or form No. 7 (for bulk cargo) in Appendix 2 hereof
b.1.1.2) Inform the supervisory customs authority and move the suspicious goods to a separate area;
b.1.1.3) Sign a record (if any);
b.1.1.4) Receive from the e-customs system information about unlisted goods that are unloaded at the port in reality (if any).
b.1.2) After goods are completely unloaded, update information about unloaded goods on the e-customs system according to form No. 2, 3, 4, 5 in Appendix 2 hereof;
b.1.3) Regarding scanning of containers requested by customs authority:
b.1.3.1) Move the containers to the scanning site if it is located within the port and move them back to their storage location after they are scanned;
b.1.3.2) If the scanning site is located outside the port, have the containers sealed by the customs and sign the record; transport the containers to the scanning site; update the dispatch of containers on the e-customs system. Transport the containers back to the port after they are scanned and update information on the e-customs system.
b.2) Responsibilities of the customs authority:
b.2.1) According to information provided by the declarant and other information (if any), the Director of Sub-department of Customs shall decide the measure for supervision of goods and vehicle while goods are being unloaded at the port;
b.2.2) If the goods are not intact (carrier’s seal is lost or damaged, container is damaged) of the goods in reality do not match the list or violations are suspected, the responsible customs official shall:
b.2.2.1) Inspect the goods packages and implement customs supervision measures;
b.2.2.2) Prepare and sign a record, 01 copy of which will be kept by a party. Carry out inspection and take appropriate actions if violations are suspected;
b.2.2.3) Request the declarant to submit an additional declaration of unlisted goods that are unloaded in reality on National Single-window System and impose administrative penalties (if violations are found). Send updated information about the shipment to the port operator’s system according to the additional declaration;
b.2.3) Receive information about unloaded goods, update revised or cancelled information or information about unconformable goods and verify cancelled information (if any);
b.2.4) Regarding containers scanned outside the port: Seal the containers; prepare and sign a scanning record, one copy of which will be given to the carrier; monitor responses and impose penalties (if violations are found); update eligibility of containers for release from the CCA on the port operator’s system.
c) In case goods are examined, sampled or have their packages changed before customs declaration (hereinafter referred to as “change of goods status”)
c.1) Responsibilities of the declarant:
c.1.1) In case of changes of packages (due to damaged containers or packages): submit an application for permission to change packages (form No. 7 in Appendix 3 hereof) to the supervisory customs authority;
c.1.2) Inform the port operator after the application is granted by the customs authority;
c.1.3) Sign a record after goods are examined, sampled or have their packages changed before customs declaration.
c.2) Responsibilities of the port operator:
Witness the process at the request of the customs authority or declarant, sign the record and perform the following tasks:
c.2.1) Change of status of goods in containers:
c.2.1.1) If the entire shipment is still in containers: Update the carrier s seal numbers or customs seal numbers (if any) on the e-customs system according to form No. 12 in Appendix 2 hereof;
c.2.1.2) If the entire shipment is moved to other containers: Update the container status, numbers of the new containers, carrier s seal numbers or customs seal numbers (if any) on the e-customs system according to form No. 8 and form No. 11 in Appendix 2 hereof;
c.2.1.3) If the entire shipment is removed from the containers and stored at the port as bulk cargo: Update the container status, change the status of goods into bulk cargo on the e-customs system according to form No. 8 and form No. 3 in Appendix 2 hereof.
c.2.1.4) If part of the shipment is moved to other containers or stored at the port as bulk cargo: Follow instructions in c.2.1.1 for the goods that remain in the containers; follow instructions in c.2.1.2 for the goods moved into other containers (without updating the old container status); follow instructions in c.2.1.3 for the bulk cargo (without updating the old container status).
c.2.2) Change of status of bulk cargo:
c.2.2.1) If the entire shipment is put into containers: Update information about goods in containers and the container status after goods are put into containers on the e-customs system according to form No. 10 and form No. 11 in Appendix 2 hereof.
c.2.2.2) If part of the shipment is put into containers and the rest is bulk cargo: Update information about the bulk cargo put into containers as instructed in c.2.2.1 and update information about the unloaded bulk cargo on the e-customs system according to form No. 3 in Appendix 2 hereof.
c.3) Responsibilities of the customs authority:
c.3.1) According to the request for permission to change packages provided by the declarant and other information (if any), the Director of the Sub-department of Customs shall decide whether to grant the request. If the request is rejected, inform the declarant and provide explanation. If the request is granted, inform the declarant and request a customs authority to supervise the packaging and unpackaging process at the port and follow instructions of the General Department of Customs;
c.3.2) Append the customs seal (if any) after the process is finished;
c.3.3) Prepare and sign a record after goods are examined, sampled or have their packages changed before customs declaration. Each party shall retain 01 copy of the record;
c.3.4) If the change of packages results in change of the code of transport mode on the customs declaration that has been eligible for release from the CCA, update the code of transport mode and new container numbers (if any) on the e-customs system; print the list of goods eligible for release from the CCA as requested by the declarant and send information to the port operator’s system;
c.3.5) Receive and update information about the change in status of goods from the port operator’s system (if any).
d) When goods are removed from the port
d.1) Responsibilities of the customs authority:
d.1.1) Send information about eligibility of goods for release from the CCA according to form No. 4 (for goods in containers) or form No. 5 (for bulk cargo) in Appendix 1 hereof to the port operator’s system.
If release of goods from the CCA is suspended, the customs authority that decides the suspension shall update information about the shipment on the e-customs system according to form No. 6 or form No. 7 in Appendix 1 on the port operator’s system as soon as a suspension decision or information about change or cancellation of the customs declaration is available.
d.1.2) Receive information about the goods released from the CCA from the port operator’s system;
d.1.3) Instruct the declarant to complete procedures for the shipment that is not eligible for release from the CCA as notified by the port operator (if any).
d.1.4) Regarding bulk cargo whose weight is different from that on the customs declaration, the customs authority shall carry out an inspection and decide whether to release the excess quantity from the CCA. To be specific:
d.1.4.1) If the goods require an import license or have to undergo a specialized inspection, instruct the declarant to prepare an additional declaration;
d.1.4.2) With regard to goods other than those specified in d.1.4.1 of this Clause, the Director of the supervisory customs authority, in consideration of available documents, the situation and other information (if any), shall decide whether to update the quantity of goods released from the CCA or request the declarant to prepare an additional declaration according to Article 20 of Circular No. 38/2015/TT-BTC.
d.1.5) In case the quantity of bulk cargo unloaded is different from that on the customs declaration (due to damage of packages during material handling that leads to change in the unit of measurement), the customs official shall update the actual quantity of goods released from the CCA on the e-customs system.
d.2) The declarant shall provide the port operator with the customs declaration number or reference number of the shipment eligible for release from the CCA;
d.3) Responsibility of the port operator:
Compare information from the e-customs system with the goods in reality in terms of container numbers, carrier’s seal numbers (if any) or quantity, weight, volume of bulk cargo, the perform the following tasks:
d.3.1) Allow goods to be moved from the CCA if the goods in reality match the information on the e-customs system;
d.3.2) Refuse to release the goods from the CCA if the goods do not match or information about eligibility of goods for release from the CCA is not received or the goods are suspended from release from the CCA; request the declarant to contact the customs authority to complete customs procedures for the shipment;
d.3.3) Immediately after the goods are removed from the CCA, update the dispatch of goods on the e-customs system according to form No. 9 (for goods in containers) or form No. 10 (for bulk cargo).
2. Imported gas or liquid that is pumped into storage directly from the vehicle
a) Before goods are pumped into storage
a.1) Responsibilities of the declarant:
a.1.1) Register the customs declaration as prescribed;
a.1.2) Present the application for volume inspection certified by the inspecting unit or appointed conformity-assessing organization; the sampling record or sampling document (if the imports are subject to quality inspection by the State), unless such documents have been submitted to the e-customs system.
a.2) Responsibilities of the customs authority:
Inspect fulfillment of conditions for pumping goods into storage from the vehicle specified in a.1 of this Clause and perform the following tasks:
a.2.1) If all conditions are fulfilled, allow goods to be pumped into storage (whether the storage location is inside or outside of the port) and update information on the port operator’s system according to form No. 6 in Appendix 3 hereof;
a.2.2) If the conditions are not fully satisfied, instruct the declarant according to a.1.
a.3) Responsibilities of the port operator:
a.3.1) Receive the list of goods to be pumped into storage from the e-customs system;
a.3.2) Send the location of goods to the e-customs system.
b) Supervision of the pumping and storage process.
b.1) Responsibilities of the port operator:
b.1.1.1) Update the quantity of goods pumped into storage on the e-customs system according to form No. 3 in Appendix 2 hereof;
b.1.2) Sign the record (if any) as soon as the pumping is completed;
b.1.3) Take legal responsibility for maintaining the status quo of goods until receiving information about eligibility of goods for release from the CCA (customs clearance) from the e-customs system.
b.2) Responsibilities of the customs authority:
b.2.1) According to information provided by the declarant and other information (if any), the Director of Sub-department of Customs shall decide the measure for supervision the pumping process by means of surveillance camera or direct observation;
b.2.2) Prepare and sign a record after the goods are pumped (if any);
b.2.3) Receive information about the quantity of goods pumped into storage from the port operator’s system.
c) Supervise the goods being pumped from the CCA.
c.1) The declarant shall provide the port operator with the declaration number of the shipment eligible for release from the CCA (customs clearance).
c.2) Responsibilities of the customs authority:
c.2.1) Send information about eligibility of goods for release from the CCA according to form No. 5 in Appendix 1 hereof to the port operator’s system;
c.2.2) Receive information about the goods removed from the storage from the port operator’s system.
c.3) Responsibilities of the port operator:
c.3.1) Receive information about the goods released from the CCA;
c.3.2) As soon as the pumping is finished, update information about the goods released from the CCA on the e-customs system according to form No. 10 in Appendix 2 hereof.
3. Goods in containers in CFS
a) Before the container enters the CFS
a.1) Responsibilities of the declarant:
a.1.1) If there are multiple bills of lading of goods of multiple owners in the same container, the declarant shall move the container to the CFS or port depot for deconsolidation. If the container is deconsolidated at a CFS within the port, the declarant shall follow instructions in c.1, Clause 1, Section 1, Part II of this document;
a.1.2) If the CFS is located within the port: maintain the status quo of the container while the goods are being moved from the port to the CFS;
a.1.3) If the CFS is located outside the port: Follow customs procedures specified in Clause 1 Article 51 of Circular No. 38/2015/TT-BTC.
a.2) Responsibilities of the CFS operator:
a.2.1) IF the CFS is located within the port: send the list of containers being moved into the CFS for deconsolidation (specify the numbers of the bills of lading, container numbers, carrier’s seal numbers) to the supervisory customs authority through the e-customs system.
a.2.2) If the container is located outside the port: Follow instructions in Point a.1.3, Clause 3 of this Section if the CFS operator is also the declarant.
a.3) Responsibilities of the customs authority:
a.3.1) If the CFS is located within the port: According to the ship dossier submitted to the National Single-window System and the list of containers to be deconsolidated in the CFS and other information (if any), the Director of the supervisory customs authority shall decide the measure for supervision of the handling and transport of the container from the port to the CFS;
a.3.2) If the CFS is located outside the port: Follow customs procedures specified in Clause 1 Article 51 of Circular No. 38/2015/TT-BTC.
b) When the container enters the CFS
b.1) The CFS operator shall update information about the container moved into the on the e-customs system according to form No. 2 in Appendix 2 hereof;
b.2) Responsibilities of the customs authority:
b.2.1) If the CFS is located within the port: The supervisory customs official shall verify container number and the carrier’s seal system according to the list in order to decide whether to permit the container to enter the CFS;
b.2.2) If the CFS is located outside the port: Follow customs procedures specified in Clause 1 Article 51 of Circular No. 38/2015/TT-BTC;
b.2.3) Receive information about the container that enter the CFS from the port operator’s system.
c) During storage of goods at the CFS
c.1) When working with containers in the CFS:
c.1.1) Responsibilities of the CFS operator:
c.1.1.1) After all goods have been removed from the container, change the container status into empty and change the status of goods into bulk cargo on the e-customs system according to form No. 8 and form No. 3 in Appendix 2 hereof;
c.1.1.2) If it the packages of goods are found not intact or violations are suspected, promptly inform the supervisory customs authority and cooperate with the customs authority.
c.1.1.3) Sign the record (if any);
c.1.2) Responsibilities of the customs authority:
c.1.2.1) According to information provided by the declarant and other information (if any), the Director of Sub-department of Customs shall decide the measure for supervision of goods being deconsolidated at the CFS;
c.1.2.2) If the goods are not intact or violations are suspected as informed by the CFS operator, the supervising customs official shall inspect the packages of goods;
c.1.2.3) Prepare and sign a record, 01 copy of which will be kept by a party.
c.1.2.4) Receive information about the goods, update revised or cancelled information or information about unconformable goods and verify cancelled information (if any).
c.2) During storage of goods at the CFS:
c.2.1) The CFS operator has the responsibility to maintain the status quo and seals of goods; sign the sealing record issued by the customs authority;
c.2.2) The customs authority shall seal the CFS every day immediately after the CFS closes and sign a record with the CFS operator.
d) When goods are removed from the CFS, the declarant, CFS operator and customs authority shall follow instructions in Point d Clause 1 Section 1 Part II of this document.
4. Goods in containers at checkpoint inspection sites at
Goods may only be moved into an inspection site to avoid congestion at the port when requested by the port operator and the General Department of Customs.
a) Before goods are moved to the inspection site, the declarant and customs authority shall follow customs procedures specified in Article 51 of Circular No. 38/2015/TT-BTC.
b) When the container enters the inspection site
b.1) The inspection site operator shall update information about the container on the e-customs system according to form No. 2 in Appendix 2 hereof;
b.2) Responsibilities of the customs authority:
b.2.1) Follow the customs procedures specified in Clause 1 Article 51 of Circular No. 38/2015/TT-BTC;
b.2.2) Receive information about the container from the inspection site operator’s system.
c) In case of examination, sampling or change in status of the goods being stored at the inspection site before customs declaration, the declarant, the inspection site operator and the customs authority shall follow instructions in Point c Clause 1 Section 1 Part II of this document;
d) When goods are removed from the inspection site, the declarant, inspection site operator and customs authority shall follow instructions in Point d Clause 1 Section 1 Part II of this document.
5. Supervision of warehousing of exports and imports at ICDs
a) When moving goods into an ICD, the declarant and customs authority shall follow customs procedures specified in Clause 1 or Clause 2 Article 51 of Circular No. 38/2015/TT-BTC.
b) When goods are moved into the ICD
b.1) The ICD operator shall update information about the container entering the ICD on the e-customs system according to form No. 2 (for goods in containers) or form No. 3 (for bulk cargo) in Appendix 2 hereof;
b.2) Responsibilities of the customs authority:
b.2.1) Follow customs procedures specified in Clause 1 or Clause 2 Article 51 of Circular No. 38/2015/TT-BTC;
b.2.2) Receive information about the goods moved into the CFS from the port operator’s system.
c) In case goods in the ICD are examined, sampled or have their packages changed before customs declaration, the declarant, ICD operator and customs authority shall follow instructions in Point c Clause 1 Section 1 Part II of this document;
d) When removing goods from the ICD, the declarant, ICD operator and customs authority shall follow instructions in Point d Clause 1 Section 1 Part II of this document.
Section 2. EXPORTS
1. Supervision of warehousing of exports in CFS
a) When the goods are moved into the CFS
a.1) Responsibilities of the declarant:
a.1.1) Regarding goods of multiple owners in the same container: the declarant shall move the goods into the CFS or port for consolidation. If goods are consolidated in the port, the declarant shall follow instructions in c.1, Clause 1, Section 1, Part II of this document.
a.1.2) Provide information about the customs declaration (number, registration date, declarant) of the exports entering the CFS to the supervisory customs authority;
a.2) Responsibilities of the CFS operator:
a.2.1) Update information about the empty container moved into the CFS for consolidation of exports on the e-customs system;
a.2.3) Update information about goods entering the CFS on the e-customs system according to form No. 3, 4 or 5 in Appendix 2 hereof;
a.3) Responsibilities of the customs authority:
a.3.1) The supervising customs official shall decide whether to allow the goods to enter the CFS for consolidation according to information about the declaration on the e-customs system;
a.3.2) Receive information about the empty container and goods entering the CFS; revised and cancelled information from the CFS operator’s system;
a.3.3) Supervise the goods entering the CFS for consolidation.
b) During storage and consolidation of goods in the CFS
b.1) Responsibilities of the CFS operator:
b.1.1) Maintain the status quo of the goods and certify the CFS sealing by the customs;
b.1.2) After the consolidation is done, update information about the consolidated bulk cargo eligible for release form the CCA, change the status of the container from empty into occupied on the e-customs system according to form No. 10 and form No. 11 in Appendix 2 hereof.
b.2) Responsibilities of the customs authority:
b.2.1) Receive the aforementioned information from the CFS operator’s system;
b.2.2) Seal the CFS every day immediately after the CFS closes and sign a record with the CFS operator;
c) When a container is transported from the CFS to the checkpoint of export
c.1) Responsibilities of the CFS operator:
c.1.2) Follow the customs procedures specified in Clause 1 Article 51 of Circular No. 38/2015/TT-BTC;
c.1.3) Update information about the container on the e-customs system.
c.2) Responsibilities of the customs authority:
c.2.1) Receive information about the container from the CFS operator’s system;
c.2.2) Follow the customs procedures specified in Clause 1 Article 51 of Circular No. 38/2015/TT-BTC.
2. Exports at inspection sites
a) When moving goods to an inspection site: the declarant, the inspection site operator and the customs authority shall follow the instructions in Point a Clause 4 of this Section;
b) During storage of goods at the inspection site, the declarant, inspection site operator and customs authority shall follow instructions in Point b Clause 4 of this Section.
c) When goods are transported from the inspection site to the checkpoint of export
c.1) Responsibilities of the CFS operator:
c.1.1) Follow customs procedures specified in Clause 1 or Clause 2 Article 51 of Circular No. 38/2015/TT-BTC;
c.1.2) Update information about eligibility of goods for release from the CCA on the e-customs system; transport the goods to the checkpoint of export.
If the goods are unconformable or violations are suspected, refuse to release the goods from the inspection site and inform the customs authority;
c.2) Responsibilities of the customs authority:
c.2.1) Send information about eligibility of goods for release from the CCA according to form No. 4 (for goods in containers) or form No. 5 (for bulk cargo) in Appendix 1 hereof to the port operator’s system.
c.2.2) If the goods are unconformable or violations are suspected, request the inspection site operator to investigate in cooperation.
3. Exports at ICD
a) When moving goods to an ICD: the declarant, the ICD operator and the customs authority shall follow the instructions in Point a Clause 4 of this Section;
b) During storage of goods at the ICD, the declarant, inspection site operator and customs authority shall follow instructions in Point b Clause 4 of this Section.
c) When goods are transported from the ICD to the checkpoint of export
c.1) Responsibilities of the ICD operator:
c.1.1) Follow customs procedures specified in Clause 1 or Clause 2 Article 51 of Circular No. 38/2015/TT-BTC;
c.1.2) Update information about eligibility of goods for release from the CCA on the e-customs system; transport the goods to the checkpoint of export.
If the goods are unconformable or violations are suspected, refuse to release the goods from the ICD and inform the customs authority;
c.2) Responsibilities of the customs authority:
c.2.1) Send information about eligibility of goods for release from the CCA according to form No. 4 (for goods in containers) or form No. 5 (for bulk cargo) in Appendix 1 hereof to the port operator’s system.
c.2.2) If the goods are unconformable or violations are suspected, request the ICD operator to investigate in cooperation.
4. Goods in containers and bulk cargo at seaports
a) When goods are moved to a seaport
a.1) The declarant shall provide the port operator with the customs declaration number or reference number of the shipment;
a.2) Responsibilities of the port operator:
a.2.1) Receive information about the reference number of the shipment or export declaration number provided by the declarant; receive the list of scanned containers (if any) from the e-customs system;
a.2.2) Update information about goods entering the CFS on the e-customs system according to form No. 2 (for goods in containers), form No. 3 (for bulk cargo), form No. 4 and form No. 5 in Appendix 2 hereof.
a.3) Responsibilities of the customs authority:
a.3.1) Receive information from the port operator’s system;
a.3.2) Update the list of scanned containers on the port operator’s system.
b) During storage of goods at the seaport
b.1) If the status quo of goods is not maintained (sampling or change of packages): the declarant, the port operator and the customs authority shall follow instructions in Point c Clause 1 Section 1 Part II of this document;
b.2) If containers are scanned within the port:
b.2.1) The declarant shall move the containers to the scanning site and move them back to its storage location after they are scanned;
b.2.2) The port operator shall move the containers to the scanning site and move them back to its storage location after they are scanned if the declarant is not present;
b.3) If containers are scanned outside the port:
b.3.1) The declarant shall present the documents and container to the customs official for sealing, sign the record, move the container to the scanning site and move it back to the port after it is scanned;
b.3.2) The port operator shall receive information about the goods removed from the CCA for scanning.
If the declarant is not present, present the container to the customs authority for sealing and sign the record; transport the containers to the scanning site; update information on the e-customs system; transport the container back to the port after it is scanned and update information on the e-customs system.
b.3.3) The customs authority shall seal the container, prepare and sign the record, send information about the container transported to the scanning site to the port operator’s system; give 01 copy of the record to the carrier, receive feedbacks and impose penalties if violations are found;
c) When goods are removed from the port for loading onto the vehicle
c.1) The declarant shall provide the port operator with information about eligibility of goods for release from the CCA according to form No. 29/DSCT/GSQL (for goods in containers) or form No. 30/DSHH/GSQL (for other goods) in Appendix V of Circular No. 38/2015/TT-BTC;
c.2) Responsibilities of the customs authority:
c.2.1) Send information about eligibility of goods for release from the CCA according to form No. 4 (for goods in containers) or form No. 5 (for bulk cargo) in Appendix 1 hereof to the port operator’s system.
If release of goods from the CCA is suspended, the customs authority that decides the suspension shall update information on the e-customs system and send a notice to the port operator’s system;
c.2.2) Receive information about the goods released from the CCA from the port operator’s system;
c.2.3) If information provided by the declarant is not consistent with information provided by the port operator on the e-customs system (even if the container numbers are the same), verify information and cooperate with the customs authority where the declaration is registered;
c.2.4) If the weight of goods in reality is different from that on the customs declaration, the supervisory customs authority shall update the weight of goods or request the declarant to make an additional declaration according to Article 20 of Circular No. 38/2015/TT-BTC.
c.3) Responsibilities of the port operator:
c.3.1) Receive information from the declarant and compare with information about goods eligible for release from the CCA according to form No. 29/DSCT/GSQL (for goods in containers) or form No. 30/DSHH/GSQL (for other goods) in Appendix V of Circular No. 38/2015/TT-BTC, and perform the following tasks:
c.3.1.1) Allow to release goods from the CCA if the information is consistent (including bulk cargo whose actual quantity is smaller than that on the e-customs system).
c.3.1.2) Refuse to release the goods from the CCA if information is not consistent, information about eligibility of goods for release from the CCA is not received, the goods are suspended from release from the CCA or the declarant fails to provide sufficient declarations of the same container; request the declarant to contact the supervisory customs authority for settlement.
c.3.2) Within 02 hours (for container ship) or 1 hour (for bulk cargo ship) after the goods are loaded, update information on the e-customs system according to form No. 9 or form no. 10 in Appendix 2 hereof.
5. Exported gas or liquid
a) Before goods are pumped into the vehicle
a.1) The declarant shall register the customs declaration as prescribed;
a.2) Responsibilities of the warehousing service provider:
a.2.1) Update the location of the reservoir/tank/storage on the e-customs system;
a.2.2) Receive the permission for pumping goods from the e-customs system.
a.3) Responsibilities of supervisory customs authority:
a.3.1) Receive information about the location of the reservoir/tank/storage.
a.3.2) Decide the supervision measure and appoint a customs official to supervise the pumping process;
a.3.3) The supervising customs official shall verify the pumping conditions and instructs the declarant if the conditions are not fully satisfied; update information about eligibility for pumping on the warehousing service provider’s system;
b) Supervision during pumping process
b.1) Responsibilities of the warehousing service provider:
b.1.1.1) Update the quantity of goods pumped into storage on the e-customs system according to form No. 3 in Appendix 2 hereof;
b.1.2) Sign the record (if any);
b.2) Responsibilities of the supervisory customs authority:
b.2.1)Supervise the pumping process.
b.2.2) Seal the storage location after pumping and issue a completion record;
b.2.3) Receive information about the goods released from the CCA from the warehousing service provider’s system.
If the actual quantity of goods pumped into the vehicle is different from that on the declaration, request the warehousing service provider to prevent the vehicle from leaving the port.
Section 3. CUSTOMS SUPERVISION IN OTHER CASES
1. Transited goods in containers at seaports
a) Transited goods received and dispatched at the same port:
a.1) The transit service provider shall provide the manifest (form No. 21/BKTrC/GSQL in Appendix V of Circular No. 38/2015/TT-BTC) for the port operator and customs authority.
a.2) The port operator shall follow instructions in Point a.2, Point b.1, Point c.2, Point d.3 Clause 1 Section 1 Part II of this document;
a.3) The customs authority shall follow instructions in Point a.1, Point b.2, Point c.3, Point d.1 Clause 1 Section 1 Part II of this document.
b) Transited goods procedures are transported between wharves of the same port or between transit ports:
b.1) The transit service provider shall provide the container number and manifest number for the port operator and customs authority and present the goods to the customs authority for sealing (if required).
b.2) The port operator shall follow instructions in Point a.2, Point b.1, Point c.2, Point d.3 Clause 1 Section 1 Part II of this document;
b.3) Responsibilities of the customs authority:
b.3.1) Compare information on the manifest and information on the National Single-window System before the goods are dispatched. If information is consistent, append a signature and seal on the approval notice, print 02 copies of the notice and give 01 copy to the declarant for retention.
If information is not consistent, request the port operator and the transit service provider to investigate.
b.3.2) Update eligibility of goods for release from the CCA from the port operator’s system;
b.3.3) Monitor information about the shipment. If no response is received from the Sub-department of Customs to which the goods is dispatched (hereinafter referred to as “receiving customs authority”), the Sub-department of Customs from which the goods is dispatched (hereinafter referred to as “dispatching customs authority”) shall carry out an investigation.
2. Transited goods at seaports
Follow customs procedures specified in Article 51 of Circular No. 38/2015/TT-BTC and supervise the goods as if goods under customs supervision.
3. Exports granted customs clearance or conditional customs clearance that have been moved into the CCA at the border checkpoint in part or in full and then moved to another checkpoint of export or port of loading
a) The declarant shall:
a.1) Submit to the supervisory customs authority a request for permission to move the goods to another checkpoint of export or port of loading, specifying the quantity of customs declarations, name of the new point of loading, container number, carrier s seal number (if any), the name of the ship, number of trips (if any);
a.2) Provide the port operator with information about eligibility of goods for release from the CCA according to form No. 29/DSCT/GSQL (for goods in containers) or form No. 30/DSHH/GSQL (for other goods) in Appendix V of Circular No. 38/2015/TT-BTC;
a.3) Present the goods to the customs official for inspection; sign the record; maintain the status quo of goods during their transport to the new checkpoint of export or port of loading;
a.4) Complete the procedures specified in Article 20 of Circular No. 38/2015/TT-BTC for the declaration of combined transport or follow instructions of the Ministry of Finance and the General Department of Customs for the independent transport declaration. If the carrier wishes to change the checkpoint of export or port of loading, the carrier shall request the declarant to make an additional declaration.
In case of BIA, the declarant shall open a new independent transport declaration according to Point c Clause 1 Article 51 of Circular No. 38/2015/TT-BTC at the supervisory customs authority.
b) Responsibilities of the supervisory customs authority
b.1) Inspect the goods and update information about the new checkpoint of export or port of loading on the e-customs system;
b.2) Update eligibility of goods for release from the CCA from the port operator’s system;
b.3) Prepare and sign the record, 01 copy of which will be given to the declarant, receive feedbacks and impose penalties if violations are found or follow instructions in Point a.4 Clause 1 Article 51 of Circular No. 38/2015/TT-BTC if the declarant has opened the independent transport declaration.
c) Responsibilities of the supervisory customs authority:
Compare information from the e-customs system or information provided by the declarant 0with the goods in reality in terms of container numbers, carrier’s seal numbers (if any) and perform the following tasks:
c.1) If information is consistent, allow goods to be released from the CCA. If information is not consistent, request the declarant to contact the customs authority for completion of customs procedures.
c.2) Update information about eligibility of goods for release from the CCA on the e-customs system (if the port operator is connected to the e-customs system).
4. Customs supervision of export shipment that has been granted customs clearance or conditional customs clearance part of which is loaded onto the outbound vehicle according to information on the customs declaration and the rest loaded onto another vehicle at the same checkpoint or port
a) The declarant has the responsibility to prepare an additional declaration in accordance with Article 20 of Circular No. 38/2015/TT-BTC.
b) Responsibilities of the port operator:
b.1) Inform the declarant of the changes: quantity of goods loaded onto the vehicle; vehicle name, trip number, new date of departure of the vehicle onto which the rest of the shipment is loaded, which are the basis for the declarant to prepare the additional declaration;
b.2) Adjust information about the containers that remain at the port, including: vehicle name, trip number, new departure date;
b.3) Receive information about the eligibility for release from the CCA of the remaining containers on the declaration. Load the goods onto the vehicle and update information about the goods released from the CCA on the e-customs system as soon as they are completely loaded.
c) The customs authority has the responsibility to provide information about eligibility of goods for release from the CCA according to form No. 4 (for goods in containers) or form No. 5 (for bulk cargo) in Appendix 1 hereof to the port operator’s system.
5. Customs supervision of export shipment that has been granted customs clearance or conditional customs clearance part of which is loaded onto the outbound vehicle according to information on the customs declaration and the rest moved to another checkpoint or port
a) Responsibilities of the declarant:
a.1) Revise the customs declaration that has been granted customs clearance or conditional customs clearance in accordance with Article 20 of Circular No. 38/2015/TT-BTC and open a new declaration for the remaining quantity of goods;
a.2) Transport the remaining quantity of goods to the other checkpoint or port.
b) Responsibilities of the port operator:
b.1) Inform the declarant of the change in quantity of goods exported in reality and quantity of goods transported to the other port or checkpoint;
b.2) As soon as the goods are loaded onto the vehicle, update information about the release of goods from the CCA on the e-customs system;
b.3) Verify information about eligibility of goods for release from the CCA;
b.4) As soon as the goods are removed from the port, update information about the release of the remaining goods from the CCA on the e-customs system.
c) Responsibilities of the supervisory customs authority:
c.1) Cancel the certification of declaration of exports released from the CCA on the e-customs system and update information about eligibility of the remaining goods for release from the CCA, which is the basis for the port operator to allow the goods to be removed from the port;
c.2) Regarding transport of goods under customs dossier: Follow instructions in (3) of this Section on the basis of the new declaration which has been granted customs clearance or conditional customs clearance.
d) In consideration of the declarant’s request, the customs authority where the declaration is registered shall change the quantity of goods exported in reality, update information about the containers that are not exported, receive and process the new declaration.
6. In case the declarant wish to move exports back to inland after they have been granted customs clearance or conditional customs clearance and moved into the CCA at checkpoint
a) In case the declarant wishes to cancel the declaration:
a.1) The declarant shall send the supervisory customs authority a request for permission to remove goods from the CCA. The request must specify information about the cancelled declaration (the exporter’s name, taxpayer ID number, declaration number, container number, registration date of the declaration and the customs authority to which the declaration is registered) in accordance with Article 22 of Circular No. 38/2015/TT-BTC;
a.2) In consideration of the declarant’s request and information about cancellation of the export declaration on the e-customs system or the document certifying the cancellation of the declaration provided by the customs authority to which the declaration is registered (in case of physical declaration), the supervisory customs authority shall update information about eligibility of goods for release from the CCA on the warehousing service provider’s system.
a.3) The port operator shall update information about the goods removed from the CCA on the e-customs system.
b) If the declarant wishes export part of the shipment on the declaration and move the rest back to inland:
b.1) Responsibilities of the declarant:
b.1.1) Send a request for permission to revise the declaration to the Sub-department of Customs to which the customs declaration is registered specifying the declaration number, container number, storage location.
b.1.2) Send a request for release of the goods that are not exported from the CCA to the supervisory customs authority, specifying the exporter’s name, taxpayer ID number, declaration number, container number, registration date of the declaration and the customs authority to which the declaration is registered);
b.2) Responsibilities of the customs authority:
b.2.1) The customs authority to which the declaration is registered shall receive the revised declaration and update information on the e-customs system.
b.2.2) The supervisory customs authority shall update information about eligibility of goods for release from the CCA on the port operator’s system (if connected to e-customs system).
b.3) The port operator shall update the list of goods removed from the CCA on the e-customs system;
7. Goods removed from the CCA without a customs declaration
a) In the cases where goods are exempt from customs procedures to serve national defense and national security purposes or emergency response under a decision of a competent authority:
a.1) The declarant shall present the physical customs declaration or the document issued by the competent authority to the customs official for verification;
a.2) The supervisory customs authority shall update eligibility of goods for release from the CCA on the port operator’s system.
a.3) The port operator shall update the list of goods removed from the CCA on the e-customs system;
b) In case the imports have to be re-exported after they have been moved into the CCA without a customs declaration (the consignor ships the goods against the contract, the destination is incorrect or the owner refuses to receive the goods):
b.1) The declarant shall submit 01 original copy of the request for permission to re-export the goods to the supervisory customs authority. The request must specify the reasons, the number of the bill of lading, estimated date of export and checkpoint of export;
b.2) Responsibilities of the supervisory customs authority:
b.2.1) Inspect documents about the shipment according to the declarant’s request. If no violations are suspected, update the eligibility of goods for release from the CCA on the port operator’s system (if connected to the e-customs system).
b.2.2) If violations are suspected, carry out a physical inspection of the entire shipment. If the goods in reality are found consistent with information on the bill of lading and no other information is received, allow the shipment to be re-exported. If the goods in reality are not consistent with the bill of lading or there is information about violations, appropriate actions shall be taken.
b.3) The port operator shall update information about the goods removed from the CCA on the e-customs system;
8. Transshipped goods at anchoring area
a) Before transshipment:
a.1) Responsibilities of the port operator:
a.1.1) Send a request for permission for transshipment (specify the ship name, trip number, bill of lading number, weight of goods, expected time of departure) to its supervisory customs authority;
a.1.2) Receive the list of goods to be unloaded from the e-customs system.
a.2) Responsibilities of the customs authority:
a.2.1) Decide the supervision measure and appoint a customs official to supervise the transshipment process on the basis of information provided by the port operator and other information (if any);
a.2.2) Send the list of goods to be unloaded to the port operator’s system.
b) During transshipment
b.1) Responsibilities of the port operator:
b.1.1) Promptly inform the supervisory customs authority if the goods are found unconformable or not intact;
b.1.2) Sign the record (if any) as soon as the transshipment is completed.
b.2) Responsibilities of the supervisory customs authority:
b.2.1) Receive information about goods that are found unconformable or not intact or other violations;
b.2.2) Carry out an inspection of goods; prepare and sign a record. Impose penalties (if violations are found) and send information to the receiving customs authority) for further actions.
c) After transshipment:
c.1) The port operator shall update information about unloaded goods on the e-customs system according to form No. 2 or form No. 3 in Appendix 2 hereof;
c.2) The customs authority shall receive information about the unloaded goods from the port operator.
Part III
SUPERVISION AT TAN SON NHAT (TSN) AIRPORT
Section 1. IMPORTS
1. Before entry of imports into TSN’s cargo terminal
a) Responsibilities of the customs authority:
a.1) Before the airplane lands, provide information about the airplane dossier, quantity of goods to be unloaded, shipment number and list of goods subject to scanning (if any) to the cargo terminal operator’s system according to Appendix 4 hereof;
a.2) Provide a phone number and contact to receive information from the cargo terminal operator;
b) Responsibilities of the cargo terminal operator:
Receive the list of goods to be unloaded, shipment number and list of goods subject to scanning (if any) from the e-customs system;
2. During material handling:
a) Responsibilities of the cargo terminal operator:
a.1) Within 01 hour after goods are unloaded and moved into the cargo terminal, compare the goods in reality with the list provided by the customs authority and update information on the e-customs system accordingly (Appendix 5 hereof);
Update the air waybill number (AWB) number (if any) on the cargo terminal s system and the e-customs system as soon as it is provided by the airline.
a.2) If the quantity or weight of goods in reality does not match the list of goods on the e-customs system, inform the customs authority of the storage location and surveillance camera images; update information about the unconformable goods on the e-customs system in accordance with Point a.1 Clause 2 Section 1 Part III of this Decision;
Promptly inform the customs authority if the goods labels or packages are not intact (in a manner that changes the weight), store the goods in an area where surveillance cameras are available, prepare a record (01 copy of which shall be held by a customs official) and update information on the e-customs system;
Move the goods that have to be scanned to the scanning site and move them back after they are scanned; move the goods to an area where surveillance cameras are available if violations are suspected.
b) Responsibilities of the customs authority:
b.1) Monitor the material handling process through surveillance cameras. A customs official may be appointed to directly supervise the process if necessary;
b.2) Receive and update information about the goods entering the cargo terminal on the e-customs system;
b.3) If violations are suspected after a shipment is scanned, the responsible customs official shall seal the shipment, request the cargo terminal operator to move the goods to a separate area where surveillance cameras are available; update the scanning result on the e-customs system even if violations are not found;
b.4) In case of damaged packages that lead to change in weight or loss of labels, the customs official shall cooperate with the cargo terminal operator in preparing a record, have the shipment scanned, seal the shipment after scanning and follow instructions in Point b.3 Clause 2 Section 1 Part III of this document if violations are found.
3. During storage of goods at TSN’s cargo terminal
a) In case the goods are not intact (damaged packages, loss of labels or repackaging)
a.1) Responsibilities of the cargo terminal operator:
a.1.1) Promptly inform the customs authority of any change;
a.1.2) Cooperate with the customs authority in preparing a record and give 01 copy to the customs authority;
a.1.3) Update information on the e-customs system in accordance with Appendix 5 hereof.
a.1.4) Follow instructions in Point a.1 Clause 2 Section 1 Part III of this document if scanning is requested by the customs authority;
a.2) Responsibilities of the customs authority:
a.2.1) The supervising official shall sign the record and retain 01 copy;
a.2.2) If violations are suspected, request the Director of the customs authority to issue an order for scanning of goods and follow instructions in Point b.3 Clause 2 Section 1 Part III of this document;
b) Labeling in case of deconsolidation of the air waybill
b.1) Responsibilities of the cargo terminal operator:
b.1.1) Inform the customs authority of the situation
b.1.2) Label the shipment under supervision of a customs official;
b.1.3) Update the status of the shipment on the e-customs system;
b.2) Responsibilities of the customs authority:
Supervise the labeling of the shipment.
c) Preview or sampling of goods before customs declaration
c.1) Responsibilities of the declarant:
c.1.1) Submit a request for permission to preview or sample the goods to the customs authority and the cargo terminal operator;
c.1.2) Preview or sample the goods under supervision of a customs official;
c.1.3) Sign the record and retain 01 copy;
c.2) Responsibilities of the cargo terminal operator:
c.2.1) Consider granting the declarant’s request;
c.2.2) Supervise the preview or sampling by the declarant;
c.2.3) Sign the record and retain 01 copy;
c.2.4) Update the status of the shipment on the cargo terminal system and the e-customs system.
c.3) Responsibilities of the customs authority:
c.3.1) The customs official shall grant an approval on the declarant’s request;
c.3.2) Supervise the preview or sampling by the declarant;
c.3.3) Sign the declarant’s sampling request and retain 01 copy;
4. When goods are removed from the cargo terminal
a) Responsibilities of the declarant:
a.1) If customs procedures for import have to be completed at the airport:
a.1.1) Provide information about the declaration number or import shipment number to the cargo terminal operator;
a.1.2) Present the goods to the customs official for inspection;
a.2) For goods under customs supervision mentioned in Point b Clause 1 Article 50 of Circular No. 38/2015/TT-BTC:
a.2.1) Provide the number of the independent transport declaration or manifest or import shipment number to the cargo terminal operator;
a.2.2) Present the goods for customs sealing if required;
a.3) When removing the goods from TSN’s cargo terminal under a decision of a competent authority: provide information about the document certified by the customs authority to the cargo terminal operator;
b) Responsibilities of the cargo terminal operator:
b.1) Compare the goods in reality with information on the e-customs system and information provided by the declarant;
b.1.1) Release the goods from TSN’s cargo terminal if they match the information about goods eligible for release from the CCA;
b.1.2) Refuse to release the goods from the CCA if information about their eligibility for release from the CCA is not received or the goods are suspended from release from the CCA according to the e-customs system; request the declarant to contact the customs authority;
b.2) Update the number of the shipment released from TSN’s cargo terminal on the e-customs system in accordance with Appendix 5 hereof according to Appendix 5 hereof.
c) Responsibilities of the customs authority:
c.1) Provide information about eligibility of goods for release from the CCA and information about suspension of goods from release from the CCA to TSN’s cargo terminal’s system according to Appendix 4 hereof;
c.2) Seal the goods if required.
c.3) In case of violations, the Director of the customs authority shall issue a decision on suspension of goods from release from the CCA and send 01 copy to the cargo terminal operator; update the suspension of goods from release from the CCA on the cargo terminal operator’s system; carry out a physical inspection of goods and update the inspection result on the e-customs system;
c.4) Instruct the declarant to complete procedures for the shipment that is not eligible for release from the CCA;
c.5) Receive and update information about the goods released from TSN’s cargo terminal on the cargo terminal operator’ system and the e-customs system.
Section 2. EXPORTS
1. Entry of exports into TSN’s cargo terminal
a) Responsibilities of the declarant:
a.1) If customs procedures have been completed at the checkpoint of export:
a.1.1) Provide information about the export declaration number and the export shipment number to the cargo terminal operator;
a.1.2) Present the goods for scanning by the customs authority;
If violations are suspected while the goods are being scanned, the customs official shall supervise the transport of goods to an area specified by the customs authority pending further actions;
a.2) Regarding goods under customs supervision:
a.2.1) Provide the number of the declaration or independent transport declaration or manifest and export shipment number to the cargo terminal operator;
a.2.2) Present the goods for customs sealing if required;
a.2.3) Present the goods for scanning by the customs authority if required;
a.3) When moving the goods into TSN’s cargo terminal under a decision of a competent authority: provide information about the document certified by the customs authority to the cargo terminal operator;
b) Responsibilities of the customs authority:
b.1) Send to the system of TSN’s cargo terminal information about eligibility of goods for release from the CCA according to Appendix 4 hereof, list of goods subject to scanning (if any); list of goods suspended from entry into the CCA (if any);
b.2) Inspect the customs seal if customs sealing is required;
b.3) Investigate if the quantity of goods on the e-customs system and that on the system of the cargo terminal operator is inconsistent.
b.3.1) If violations are not found, request the declarant to make an additional declaration in accordance with Point b Clause 1 Article 20 of Circular No. 38/2015/TT-BTC;
b.3.2) If violations are suspected, request the Director of the customs official to issue a decision on suspension of goods from entry into the CCA;
If violations are found, the customs official shall inform the Director of the customs authority and supervise the transport of goods to the customs authority’s warehouse pending further actions;
b.4) When informed of the violations, the Director of the customs authority shall issue a decision on suspension of goods from entry into the CCA and send information to the cargo terminal operator’s system;
b.5) Scan the goods if required or there is a decision on suspension of goods from entry into the CCA; Update the scanning result and eligibility of goods for entry into the CCA on the cargo terminal operator’s system;
b.6) Instruct the declarant to complete procedures for the shipment that is suspended or not eligible for entry into the CCA;
b.7) Receive information about the goods moved into TSN’s cargo terminal from the cargo terminal operator’ system and the e-customs system.
c) Responsibilities of TSN’s cargo terminal operator:
c.1) Receive information about eligibility of goods for entry into the CCA, the list of goods subject to scanning (if any) and the list of goods suspended from entry into the CCA (if any) from the e-customs system;
c.2) Compare the goods in reality with information on the e-customs system and information provided by the declarant.
c.2.1) Allow goods to enter TSN’s cargo terminal if they match information about goods eligible for entry into the CCA;
c.2.2) Refuse to allow the goods to enter TSN’s cargo terminal if information about their eligibility for entry into the CCA is not received or the goods are suspended from entry into the CCA according to the e-customs system; request the declarant to contact the customs authority;
Do not allow the goods to enter TSN’s cargo terminal if the quantity of goods and packages is inconsistent and request the declarant to contact the customs authority;
In case the shipment has to be scanned as requested by the customs authority, request the declarant to transport the goods to the scanning site and transport them back to the original location if violations are not found after scanning;
c.3) Update information about entry of goods into the CCA by shipment number on the e-customs system according to Appendix 5 hereof;
2. Regarding exports stored in TSN’s cargo terminal
a) Responsibilities of the customs authority:
a.1) Monitor the storage of goods through surveillance cameras. A customs official may be appointed to directly supervise the process if necessary;
a.2) Cooperate with a competent authority in goods inspection if requested;
b) Responsibilities of the cargo terminal operator:
b.1) Cooperate with competent authorities in goods inspection if requested;
b.2) Update information about inspected goods on the cargo terminal operator’ system and the e-customs system;
3. When the exports are loaded onto an outbound airplane
a) Responsibilities of the cargo terminal operator:
a.1) Update the list of goods removed from the cargo terminal for loading onto the airplane on the e-customs system according to Appendix 5 hereof;
a.2) Update the list of goods loaded onto the vehicle in reality on the e-customs system after 01 hour from the departure of the airplane according to Appendix 5 hereof;
b) Responsibilities of the customs authority:
b.1) Supervise the loading of goods onto the airplane through surveillance cameras;
A customs official may be appointed to supervise the process directly if necessary;
b.2) Receive and update information about the goods released from the airport cargo terminal and loaded onto the airplane;
4. In case exports are removed from the cargo terminal and moved back to inland
a) Responsibilities of the declarant:
Follow the procedures specified in Point a2 Clause 2 Article 22 of Circular No. 38/2015/TT-BTC;
b) Responsibilities of the customs authority:
b.1) Follow the instructions in Point b4 Clause 2 Article 22 of Circular No. 38/2015/TT-BTC;
b.2) Update information about cancelled declaration on the cargo terminal operator’ system and the e-customs system.
c) Responsibilities of TSN’s cargo terminal operator:
c.1) Compare the goods in reality with information about the cancelled declaration on the e-customs system and information provided by the declarant;
c.1.1) Allow goods to be removed from the cargo terminal if information is consistent;
c.1.2) Refuse to allow the goods to be removed from the cargo terminal if information is inconsistent and request the declarant to contact the customs authority;
c.2) Update information about the removal of goods from the cargo terminal on the e-customs system.
Section 3. CUSTOMS SUPERVISION OF EXPORTS THAT HAVE BEEN GRANTED CUSTOMS CLEARANCE AND MOVED INTO THE CUSTOMS CONTROLLED AREA (ENTIRELY OR PARTIALLY) AND THEN MOVED TO ANOTHER AIRPORT CARGO TERMINAL FOR EXPORT
1. If the declarant wishes to move the goods to another airport cargo terminal for export (under the management of the same Sub-department of Customs):
a) Responsibilities of the declarant:
a.1) Send a written request to the dispatching and receiving cargo terminals and their supervisory customs authorities. The request shall specify the export shipment number and customs declaration number;
a.2) After the request is granted by the customs authority and the airport cargo terminal operators, receive the goods at the dispatching terminal;
a.3) Present the goods to the customs official responsible for the dispatching terminal for sealing and to the receiving terminal for inspection;
a.4) Transport the goods from the dispatching terminal to the receiving terminal and maintain the status quo of goods during transport;
b) Responsibilities of the customs authority:
b.1) At the dispatching terminal:
b.1.1) The customs official shall grant an approval on the declarant’s request;
b.1.2) Update information about eligibility of goods for release from the CCA on the e-customs system and the dispatching terminal operator’s system according to Appendix 4 hereof;
b.1.3) Inspect the packages of goods and the seal; compare the goods in reality with information on the e-customs system;
b.1.4) Seal the goods if they are not sealed and request the customs official of the receiving terminal to receive the goods;
b.2) At the receiving terminal:
b.2.1) Inspect the packages of goods and the seal; compare the goods in reality with information on the e-customs system;
b.2.2) Update information about eligibility of goods for entry into the CCA on the e-customs system and the dispatching terminal operator’s system according to Appendix 4 hereof;
c) Responsibilities of the dispatching terminal operator:
c.1) Receive documents and information provided by the declarant; compare it with information about eligibility of goods for release from the CCA on the e-customs system:
c.1.1) Allow goods to be removed from the cargo terminal if information is consistent;
c.1.2) Refuse to allow the goods to be removed from the cargo terminal if information is inconsistent or the goods is suspended from release from the CCA and request the declarant to contact the customs authority;
c.2) Update information about the goods removed from the cargo terminal on the e-customs system according to Appendix 5 hereof;
c.3) Give goods to the declarant.
d) Responsibilities of the receiving terminal operator:
d.1) Receive documents and information provided by the declarant; compare it with information about eligibility of goods for entry into the CCA on the e-customs system:
d.1.1) Allow goods to enter the cargo terminal if information is consistent;
d.1.2) Refuse to allow the goods to enter the cargo terminal if information is inconsistent or the goods is suspended from entry into the CCA and request the declarant to contact the customs authority;
d.2) Update information about eligibility of goods for entry into the cargo terminal on the e-customs system according to Appendix 5 hereof;
2. If the declarant wishes to move the goods to another checkpoint of export or port of loading under the management of different Customs Departments (in different provinces)
a) Responsibilities of the declarant:
Follow the instructions in Point a.1 Clause 2 Article 22 of Circular No. 38/2015/TT-BTC;
b) Responsibilities of the customs authority:
b.1) Follow the instructions in Point b.4.1 Clause 2 Article 22 of Circular No. 38/2015/TT-BTC;
b.2) Update information about the goods eligible for release from the CCA on the terminal operator’s system according to Appendix 4 hereof.
c) Responsibilities of cargo terminal operators:
c.1) Compare the goods in reality with information on the e-customs system
c.1.1) Allow goods to be removed from the cargo terminal if information is consistent;
c.1.2) Refuse to allow the goods to enter the cargo terminal if information is inconsistent and request the declarant to contact the customs authority;
c.2) Update information about the goods removed from the cargo terminal on the e-customs system according to Appendix 5 hereof.
Part IV
SYSTEM MALFUNCTION
1. Responsibilities of warehousing service providers:
a) Send a written notification to the supervisory customs authority of the malfunction within 01 hour from the occurrence of the malfunction. The notification shall specify the name and code of the warehouse/port, name and code of the supervisory customs authority, the malfunction and time of occurrence, name of the informant, etc. Keep a log of the occurrence according to form No. 4 in Appendix 3 hereof;
b) Allow loading of exports onto outbound vehicles or removal of imports from the CCA according to the list of eligible goods certified by the Sub-department of Customs or information provided by the customs authority;
c) Update information about the goods removed from the CCA as soon as system is fixed;
2. Responsibilities of the customs authority:
a) The General Department of Customs shall establish a help desk to receive feedbacks and deal with malfunctions;
b) The Director of the customs authority whose system malfunctions shall appoint technicians to supervise the system at all time; send notifications to the warehousing service providers within 01 hour from the occurrence of the malfunction;
c) The Director of the customs authority whose system malfunctions shall appoint an official to cooperate with the warehousing service provider in fixing the malfunction; if the malfunction cannot be fixed, issue a record and promptly notify the help desk of the General Department of Customs and follow the instructions provided;
a) If the e-customs system and the warehousing service provider’s system cannot exchange information but the e-customs system still has the list of goods eligible for release from the CCA, the customs official shall verify information on the e-customs system or from the help desk of the General Department of Customs, extract data (bearing the digital signatures) or compile a list of eligible goods according to form No. 5 in Appendix 3 hereof and send it to the warehousing service provider;
dd) If the e-customs system malfunctions on a nationwide scale, the customs authority shall prepare a notification in accordance with Point g Clause 2 Article 25 of Decree No. 08/2015/ND-CP and the Director of the General Department of Customs shall provide instructions accordingly;
e) Inform warehousing service providers of the shipments released from the CCA after the system is fixed.
Part V
IMPLEMENTATION
1. Declarants shall follow customs procedures for export and import of goods under management of Customs Departments of Ho Chi Minh City and Ba Ria - Vung Tau province in accordance with this document.
2. Customs Departments of Ho Chi Minh City and Ba Ria - Vung Tau province shall supervise implementation of this document.
3. Customs Departments of Ho Chi Minh City and Ba Ria - Vung Tau province shall appoint officials responsible for management and supervision of electronic customs of exports, imports transited goods and transshipped goods under their management according to this document.
Vietnamese
Decision 2722/QĐ-BTC DOC (Word)
Decision 2722/QĐ-BTC PDF (Original)
