Decision No. 93/QD-BTC dated January 16, 2008 of the Ministry of Finance on correction of Appendix 1 issued together with the Finance Ministry’s Circular No. 61/2007/TT-BTC dated June 14, 2007, guiding the handling of tax law violations

DECISION

PROMULGATING THE REGULATION ON CUSTOMS PROCEDURES FOR GOODS AND ARTICLES EXPORTED, IMPORTED OR TRANSITED BY ROAD EXPRESS DELIVERY SERVICES

THE MINISTRY OF FINANCE

Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;

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

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;

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 customs procedures for goods and articles exported, imported or transited by road express delivery services.

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

To annul the General Department of Customs’ Decision No. 2652/QD-TCHQ of December 21, 2006, promulgating the provisional Regulation on customs procedures for goods exported, imported or transited by TNT road express delivery services.

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

REGULATION

ON CUSTOMS PROCEDURES FOR GOODS AND ARTICLES EXPORTED, IMPORTED OR TRANSITED BY ROAD EXPRESS DELIVERY SERVICES
(Promulgated together with the Finance Ministry’s Decision No. 93/2008/QD-BTC of October 29, 2008)

Part A

GENERAL PROVISIONS

1. Scope of regulation:

This Regulation guides the customs procedures for goods and articles (below collectively referred to as goods) exported, imported or transited by road express delivery services.

2. Subjects of regulation:

Enterprises providing services of road express delivery of exported, imported or transited goods under current provisions of Vietnamese law.

3. Routes and border gates:

Routes and border gates for vehicles transporting goods exported, imported or transited by road express delivery services are as follows:

3.1. From Vietnam to China and vice versa through Huu Nghi (Friendship) border gate in Lang Son province.

3.2. From Vietnam to Laos/Thailand/ Singapore/Malaysia and vice versa through Lao Bao border gate in Quang Tri province.

3.3. From Vietnam to Cambodia and vice versa through Moc Bai border gate in Tay Ninh province.

4. Places where customs procedures are carried out:

4.1. Customs procedures for exported, imported or transited goods shall be carried out at the following places: the Customs Sub- Department of North Hanoi, the Customs Sub-Department of Da Nang International Airport and the Customs Sub-Department of Tan Son Nhat International Airport.

4.2. Vehicles transporting goods may go through customs procedures at the following places: the Customs Sub-Department of Huu Nghi border gate, the Customs Sub-Department of Lao Bao border gate and the Customs Sub-Department of Moc Bai border gate.

5. Customs declaration:

5.1. Enterprises providing road express delivery services (below referred to as enterprises) are customs declarants and shall carry out customs procedures for exported, imported or transited goods. They shall manage exported, imported or transited goods and pay duties and fees for these goods under law.

5.2. In case goods owners wish to act as customs declarants, they shall carry out customs procedures.

6. Provisions on classification of exported or imported goods and customs inspection:

6.1. Class 1: Exported or imported goods which are commercial documents and vouchers, diplomatic goods, duty-free goods or dutiable goods which are exempt from duties under law.

Goods of this class are exempt from physical inspection. When finding it necessary, leaders of the Customs Sub-Departments may decide on random inspection of 1-5% of total quantity of these goods. Inspection shall be carried out with the aid of scanners.

6.2. Class 2: Dutiable exported or imported goods valued at under VND 5 (five) million.

Goods of this class are exempt from physical inspection. When finding it necessary, leaders of the Customs Sub-Departments may decide on random inspection of 1-5% of total quantity of these goods. Inspection shall be carried out with the aid of scanners or manually.

6.3. Class 3: Dutiable exported or imported goods valued at over VND 5 (five) million and subject to a duty rate of 10% or less.

All goods of this class shall be physically inspected by scanners. When finding it necessary, leaders of the Customs Sub-Departments may decide on random inspection of 1-10% of total quantity of these goods. Inspection shall be carried out manually.

6.4. Class 4: Exported or imported goods which are on the list of those subject to specialized management or the list of those subject to conditional export or import or subject to a duty
rate of over 10% or subject to spot inspection.

All goods of this class shall be physically inspected by the manual method.

7. Vehicles transporting goods are special-use vehicles of enterprises satisfying the requirements of customs sealing and supervision. When on exit or entry, vehicles must go through customs procedures under current regulations. Drivers of vehicles transporting goods along fixed routes or going through fixed border gates, and frequently on entry or exit through border gates are only required to make customs declaration of their vehicles once every six months. Subsequent entries or exits of these vehicles within this six-month period will be updated in customs books or computers for monitoring.

8. Exported or imported goods of a certain class (except mails, diplomatic bags, consular bags, goods banned from export or import) shall go through customs procedures specified for such class of goods.

Part B

SPECIFIC CUSTOMS PROCEDURES

I. CUSTOMS PROCEDURES FOR IMPORTED GOODS AT THE CUSTOMS SUB-DEPARTMENT OF NORTH HANOI, THE CUSTOMS SUB-DEPARTMENT OF DA NANG INTERNATIONAL AIRPORT AND THE CUSTOMS SUB-DEPARTMENT OF TAN SON NHAT INTERNATIONAL AIRPORT:

1. Before a shipment arrives:

1.1. The enterprise shall:

1.1.1. Receive the manifest from the foreign consignor; and forward the manifest to the concerned Customs Sub-Department at least two hours before the shipment is transported to the place where customs procedures are carried out.

1.1.2. Take professional measures for and coordinate with the customs offices in identifying and classifying goods in a swift and accurate manner under Point 6, Part A above.

1.2. Customs declaration:

1.2.1. Customs declaration shall be made for each shipment, covering the classification of imported goods into classes specified at Point 6, Part A above.

1.2.2. The enterprise shall base itself on the manifest of goods and vouchers accompanying the goods shipment to make customs declaration (particularly for class-1 goods, customs declaration shall be made according to the detailed list of exported or imported goods according to a set form issued together with this Decision) and shall ensure the uniformity and consistency of customs declaration details.

1.2.3. It may make a separate custom declaration for each goods owner when so requested.

1.2.4. It shall send customs declaration details to the customs office.

1.2.5. It shall receive the customs office’s notice of adjustment of declared details.

1.3. The customs office shall:

1.3.1. Receive the enterprise’s manifest and customs declaration details; and inspect the enterprise’s customs declaration by analyzing information on the risk control system and taking professional measures.

1.3.2. Correct declared details and notify the enterprise of details which must be corrected (if any) for correction.

1.3.3. Notify the enterprise of its decision to accept the enterprise’s declared details in case no customs declaration details must be corrected.

2. When a shipment arrives:

2.1. The enterprise shall:

2.1.1. Make physical classification of goods based on a customs notice of each class of goods..

2.1.2. Submit the following papers:

- A detailed list of exported or imported goods for class-1 goods. This list is legally valid like an ordinary customs declaration.

- A customs declaration and other papers related to each type of imported goods under provisions of law applicable to goods of classes 2, 3 and 4.

2.1.3. Produce goods in each class already decided by the customs office for customs inspection under Point 6, Part A above.

2.2. The customs office shall:

2.2.1. Supervise the physical classification of goods by the enterprise.

2.2.2. Receive a written dossier from the enterprise.

2.2.3. Forclass-1 goods:

- Comply with Point 6.1, Section 6, Part I above.

- Give the certification "goods exempt from physical inspection and eligible for customs clearance according to the enterprise’s customs declaration" on the detailed list, with the signature and seal of the customs officer in charge.

- Hand a duplicate of the list to the enterprise and keep the other duplicate.

2.2.4. For class-2 goods:

- Examine the dossier and comply with Point 6.2, Section 6, Part I above.

- Inspect the duty calculation and collection under regulations.

- Write results of physical inspection of goods in the customs declaration form “goods eligible for customs clearance according to the enterprise’ declaration,” with the signature and seal of the customs officer.

- Keep the dossier under regulations.

2.2.5. Forclass-3 goods:

- Receive the dossier and goods under regulations.

- Examine the dossier and comply with Point 6.3, Section 6, Part I above.

- Inspect the duty calculation and collection under regulations.

- Write results of physical inspection of goods in the declaration form and the decision on customs clearance of goods under current regulations.

- Keep the dossier under regulations.

2.2.6. For class-4 goods:

- Receive the dossier and goods under regulations.

- Carry out customs procedures currently specified for the type of imported goods. Manually inspect 100% of goods before customs clearance.

II. CUSTOMS PROCEDURES FOR EXPORTED GOODS AT THE CUSTOMS SUB-DEPARTMENT OF NORTH HANOI, THE CUSTOMS SUB-DEPARTMENT OF DA NANG INTERNATIONAL AIRPORT AND THE CUSTOMS SUB-DEPARTMENT OF TAN SON NHAT INTERNATIONAL AIRPORT:

- Exported goods (including also those for which customs procedures have been carried out at other Customs Sub-Departments) shall be collected and go through customs clearance procedures at:

+ The Customs Sub-Department of North Hanoi for goods to be exported to China through Huu Nghi border gate;

+ The Customs Sub-Department of Da Nang International Airport for goods to be exported to Laos/Thailand/Singapore/Malaysia through Lao Bao border gate;

+ The Customs Sub-Department of Tan Son Nhat International Airport to be exported to Cambodia through Moc Bai border gate.

- Customs clearance of exported goods complies with Point 6, Part A above.

- For goods ineligible for export, customs offices shall notify enterprises thereof for carrying out procedures to return these goods to their owners (except goods banned from export which must be handled under law).

1. Enterprises shall:

- Carry out procedures for each type of exported goods under current regulations.

- Make manifests.

- Load goods for which customs procedures have been completed onto transporting vehicles.

- Receive and preserve customs dossiers before forwarding them to the Customs Sub-Departments of Lao Bao, Huu Nghi and Moc Bai border gates.

2. The Customs Sub-Department of North Hanoi, the Customs Sub-Department of Da Nang International Airport and the Customs Sub-Department of Tan Son Nhat International Airport shall:

- Carry out customs procedures under current regulation and Point 6, Part A above for exported goods for which procedures have not been completed.

- Receive goods for which customs procedures have been completed transferred from other Custom Sub-Departments.

- Supervise the collection and loading of goods and customs sealing of transporting vehicles for which customs procedures have been completed.

- Make two border-gate transfer sheets for each shipment (according to a set form, not printed herein).

- Hand dossiers with customs sealing (each comprises a manifest of exported goods and two border-gate transfer sheets) to enterprises for subsequent forwarding to the Customs Sub-Departments of Lao Bao, Huu Nghi and Moc Bai border gates.

III. PROCEDURES FOR BORDER-GATE TRANSFER OR TRANSIT OF IMPORTED GOODS AT CONCERNED CUSTOMS SUB-DEPARTMENTS:

1. At the Customs Sub-Departments of Lao Bao, Huu Nghi and Moc Bai border gates:

a/ Enterprises shall:

- Submit manifests of imported goods to the Customs Sub-Departments of Lao Bao, Huu Nghi and Moc Bai border gates.

- Present imported goods-transporting vehicles.

- Organize the loading of goods from foreign vessels or vehicles onto Vietnamese ones.

b/ The customs Sub-Departments of Lao Bao, Huu Nghi and Moc Bai border gates shall:

- Receive manifests of imported goods.

- Check seals of transport companies.

- Supervise the loading of goods from foreign vessels or vehicles onto Vietnamese ones.

- In order to speed up the goods loading and unloading at border gates, enterprises may exchange their goods-containing equipment, such as steel racks, special-use bags and containers instead of unloading every single imported goods package from above vessels or vehicles.

- Make customs sealing of imported goods-containing vehicles.

- Make two border-gate transfer sheets for each shipment.

- Hand dossiers with customs sealing (each comprises a manifest of exported goods and two border-gate transfer sheets) to enterprises for subsequent forwarding to the Customs Sub-Department of North Hanoi, the Customs Sub-Department of Da Nang International Airport and the Customs Sub-Department of Tan Son Nhat International Airport.

2. At the Customs Sub-Department of North Hanoi, the Customs Sub-Department of Da Nang International Airport and the Customs Sub-Department of Tan Son Nhat International Airport:

a/ Enterprises shall:

- Submit dossiers forwarded from the Customs Sub-Department of Lao Bao, Huu Nghi and Moc Bai border gates to the Customs Sub-Department of North Hanoi, the Customs Sub-Department of Da Nang International Airport and the Customs Sub-Department of Tan Son Nhat International Airport.

- Present imported goods-transporting vehicles.

- Witness the checking of customs seals and sealing by customs offices.

- Unload goods from vehicles for warehousing.

- Make a list of goods transferred from border gate to border gate for each shipment (with the signature and seal of the enterprise). Such a list must contain the full name and address of the consignee, name, counting unit, quantity and value of the goods.

- Request customs offices to carry out procedures for border-gate transfer of imported goods after classification.

- Make a list of transited goods (with the signature and seal of the enterprise). Such a list must contain the full name and address of the consignee, name, counting unit, quantity and value of the goods.

- Request customs offices to carry out procedures for transit of imported goods right after classification.

- For transited goods under joint ownership, the service company may make a common customs declaration of transited goods (according to form HQ/2002-QC, not printed herein) enclosed with a list of transited goods, and carry out customs procedures under Article 19 of the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing the implementation of a number of articles of the Customs Law on customs procedures, inspection and supervision.

b/ The Customs Sub-Departments shall:

- Receive dossiers submitted by enterprises, and check customs sealing of these dossiers.

- Receive goods-transporting vehicles, check seals and customs sealing conditions, compare them with certifications by Customs Sub-Departments of Lao Bao, Huu Nghi and Moc Bai border gates on border-gate transfer sheets.

- Certify all contents of sheets; keep one sheet and return the other sheet to the Customs Sub-Department of Lao Bao, Huu Nghi or Moc Bai border gate, for each shipment.

- Supervise enterprises in unloading goods from transport vehicles and warehousing and physically classifying them.

- Carry out procedures for customs clearance of imported goods at the request of enterprises.

- Carry out procedures for border-gate transfer of imported goods subject to border-gate transfer at the request of enterprises.

+ Make and send two border-gate transfer sheets, for each shipment, to the Customs Sub-Department where goods arrive.

+ Hand dossiers with customs sealing (each comprises a manifest of imported goods and two border-gate transfer sheets) to enterprises for subsequent forwarding to the Customs Sub-Departments where goods arrive.

- Carry out procedures for imported goods in transit under Article 19 of the Government’s Decree No. 154/2005/ND-CP of December 15, 2005.

- Affix customs seals onto vehicles transporting border-gate transfer goods or on flaps of bags and special-use steel racks containing border-gate transfer goods when these goods are transported by other means of transport.

IV. Procedures for border-gate transfer or transit of exported goods at concerned Customs Sub-Departments:

The order of and procedures for border-gate transfer or transit of exported goods are opposite to customs procedures for border-gate transfer or transit of imported goods specified in Section III, Part B above.

Part C

HANDLING OF VIOLATIONS

All acts of violation of this Decision’s provisions shall be handled under current provisions of law.

Part D

ORGANIZATION OF IMPLEMENTATION

1. The general director of the General Department of Customs, directors of provincial-level Customs Departments and concerned enterprises shall organize the implementation of this Decision’s provisions.

2. The general director of the General Department of Customs shall coordinate with concerned units in organizing a preliminary review of 12 months’ implementation of this Decision to draw experience and report implementation results to the Ministry of Finance.