VietnameseDecision No. 52/2007/QD-BTC dated June 22, 2007 of the Ministry of Finance, promulgating the regulation on pilot e-customs procedures (*)
ATTRIBUTE
Decision No. 52/2007/QD-BTC dated June 22, 2007 of the Ministry of Finance, promulgating the regulation on pilot e-customs procedures (*)
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 52/2007/QD-BTC | Signer: | Truong Chi Trung |
| Type: | Decision | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 22/06/2007 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Customs , Export - Import , Science - Technology |
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THE MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom - Happiness |
No. 52/2007/QD-BTC | Hanoi, June 22, 2007 |
DECISION
PROMULGATING THE REGULATION ON PILOT E-CUSTOMS PROCEDURES(*)
THE MINISTER OF FINANCE
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10;
Pursuant to June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of June 29, 2001 Customs Law No. 29/2001/QH10;
Pursuant to November 29, 2005 Law No. 51/2005/QH11 on E-Transactions;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Governments Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain;
Pursuant to the Prime Ministers Decision No. 149/2005/QD-TTg of June 20, 2005, on pilot implementation of e-customs procedures;
At the proposal of the General Director of the General Department of Customs,
DECIDES:
Article 1. To promulgate together with this Decision the Regulation on pilot e-customs procedures.
Article 2. This Decision takes effect on October 1, 2007. To repeal the Finance Ministers Decision No. 50/2005/QD-BTC of July 19, 2005, promulgating the Regulation on the pilot e-customs procedure process for imported and exported goods.
Article 3. The General Director of the General Department of Customs shall guide the implementation of this Decision; formulate and submit to the Finance Minister for approval the model and organizational structure of E-Customs Sub-Departments; provide training for customs officers and enterprises to perform e-customs procedures; and assume the prime responsibility for, and coordinate with concerned agencies inside and outside the customs service in, building and developing an e-customs data processing system.
Article 4. The General Director of the General Department of Customs and heads of units under the Finance Ministry, and concerned organizations and individuals shall implement this Decision.
FOR THE MINISTER OF FINANCE VICE MINISTER Truong Chi Trung |
REGULATION
ON PILOT E-CUSTOMS PROCEDURES
(Promulgated together with the Finance Ministers Decision No. 52/2007/QD-BTC of June 22, 2007)
(Promulgated together with the Finance Ministers Decision No. 52/2007/QD-BTC of June 22, 2007)
Chapter I
GENERAL PROVISIONS
Article 1. Subjects of application
The Regulation on pilot e-customs procedures applies to:
1. Enterprises that voluntarily register participation in e-customs procedures and their registration is approved by customs offices;
2. Customs offices and customs officers performing e-customs procedures;
3. Agencies, organizations and individuals responsible for providing relevant information within the scope of application of e-customs procedures.
Article 2. Scope of application
1. Pilot e-customs procedures apply to:
1.1. Imported and exported goods of the following categories:
a/ Imported and exported goods under purchase and sale contracts;
b/ Imported and exported goods for the performance of processing contracts with foreign traders or overseas processing contracts (Appendix I to this Regulation);
c/ Imported and exported goods in the form of imported raw materials for the production of goods for export (Appendix II to this Regulation);
d/ Goods traded in the form of temporary import for re-export (Appendix III to this Regulation);
dd/ Goods brought in or taken out of export-processing enterprises (Appendix IV to this Regulation);
e/ Goods imported or exported on the spot (Appendix V to this Regulation);
g/ Goods imported or exported for the execution of investment projects (Appendix V to this Regulation).
1.2. Imported or exported goods transported from/ to border gate.
1.3. Means of transport by sea or air on exit, entry, in transit or moving to/from port.
2. Pilot e-customs procedures are performed at provincial/municipal Customs Departments as decided by the General Director of the General Department of Customs.
Article 3. Interpretation of terms
In this Regulation, the following terms are construed as follows:
1. E-customs data message means information created, sent, received and stored in electronic equipment for the performance of e-customs procedures.
2. E-customs document means a document created under the provisions of Clause 1, Article 3, Chapter I of Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain and used for the performance of e-customs procedures.
3. E-customs data processing system means an information system under the centralized and uniform management of the General Department of Customs which is used for receiving, storing, processing and responding to e-customs data messages for the performance of e-customs procedures.
4. Release means the customs offices permission for the goods in the clearance process to be placed at the disposal of the customs declarant.
5. Clearance for goods or means of transport means the customs offices permission for the goods to be imported, exported or placed under another customs management regime or for means of transport to exit or enter the country upon completion of necessary customs procedures.
6. Pre-decision means a written decision of the customs office on the classification, method of customs valuation and origin for goods expected to be imported or exported on the basis of requests made and information supplied by enterprises.
7. Security means a form of undertaking to convince the customs office that the obligations prescribed by law toward the customs office will be fulfilled within a given period.
8. Risk means potential non-observance of customs law.
9. Risk management means the systematic application of management procedures and practices which provide customs offices with information necessary for dealing with goods lots or on the movement of goods involving risk.
10. Risk analysis means the systematic use of available sources of information for scrutinizing the frequency of risks which are determined to be likely to occur and the extent of damage possibly caused by these risks.
11. Risk assessment means the systematic review of priority levels in risk management through assessing and comparing risk levels with standards, determined risk levels or other indicators.
12. Risk handling means the customs offices identification of causes of risks, establishment of actions and allocation of resources for dealing with risks.
13. Risk indicators means information indicators bearing a specific value the combination of which according to a certain formula will serve as a tool for selecting and identifying potential risks of non-observance of customs law.
14. Risk file means the combination of risk indicators based on information already collected, analyzed and classified.
Article 4. Principles for implementing customs procedures
Principles for implementing customs procedures include:
1. Lawfulness, publicity, quickness and convenience.
2. Risk management-based customs inspection of imported and exported goods and means of transport on exit and entry.
2.1. To be-inspected subjects shall be determined on the basis of:
a/ Risk files compiled by customs offices;
b/ Reported information on signs of violation of customs law;
c/ Random selection by the statistical sampling method to assess compliance by subjects of customs management.
2.2. Forms and levels of inspection shall be determined based on results of assessment and analysis of information from the e-customs data processing system.
a/ Directors of E-Customs Sub-Departments that receive and process e-customs dossiers shall, within the decentralized scope of competence, make decision on the form and level of inspection; decide on change of the form and level of inspection suggested by the e-customs data processing system when they obtain information on signs of violation of customs law.
Decisions of directors of E-Customs Sub-Departments on the form and level of inspection shall be expressed in the form of decisions to upload or accept risk files on the e-customs data processing system.
b/ Heads of Clearance Teams under E-Customs Sub-Departments that receive and process e-customs declarations shall decide on change of the form and level of inspection when they obtain information on signs of violation of customs law in the process of inspection.
Article 5. Risk management
1. Customs offices shall implement customs procedures, inspect and supervise imported and exported goods; and means of transport on exit, entry or in transit. In order to facilitate activities of import, export, exit and entry, on the basis of organizing the efficient use of existing resources and increasing the ability of customs management activities in detecting violations of law, customs offices shall apply risk management in the process of e-customs procedures.
2. The General Director of the General Department of Customs shall decentralize risk management; determine specific tasks for each level, and the powers and responsibilities of concerned individuals; promulgate risk management processes and formulate risk assessment and classification criteria; formulate criteria for assessing the extent of observance of customs law, methods of measuring and appraising the extent of observance and appropriate measures to enhance observance; organize the compilation, management and uploading of risk files at the general department level in the e-customs data processing system.
3. Customs officers may be considered for liability exemption when they have properly implemented regulations on customs procedures, risk management processes and regulations on observance management but are unable to recognize risks.
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