Decree No. 64/2020/ND-CP the implementation of temporary admission under the Istanbul Convention

DECREE

Guiding the implementation of temporary admission under the Istanbul Convention^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the June 14, 2005 Commercial Law;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the April 9, 2016 Law on Treaties;

Pursuant to the June 12, 2017 Law on Foreign Trade Management;

Pursuant to the November 29, 2006 Law on Tax Administration, and the Laws amending and supplementing a number of articles of the Law on Tax Administration;

In order to implement the Istanbul Convention on Temporary Admission;

At the proposal of the Minister of Finance;

The Government promulgates the Decree guiding the implementation of temporary admission under the Istanbul Convention.

Chapter I

GENERAL PROVISIONS

Article 1.Scope of regulation

1. This Decree guides customs procedures, inspection and supervision and procedures for issue and return of temporary admission carnets, security for import duty, other tax amounts, late-payment interests, fines, charges and fees (if any) for goods temporarily admitted under the Istanbul Convention on Temporary Admission (below referred to as the Istanbul Convention).

2. This Decree does not apply to goods sent by post and goods in transit.

Article 2.Subjects of application

1. Organizations and individuals that temporarily admit goods under this Decree.

2. Customs offices and customs officers.

3. Security agencies.

4. Organizations and individuals with related rights and obligations, and other agencies and organizations that coordinate in managing temporarily admitted goods under this Decree.

Article 3.Interpretation of terms

In this Decree, the terms below are construed as follows:

1. Temporary admission of goods means a regime of management of goods temporarily imported for re-exportation or temporarily exported for re-importation into countries or territories that are contracting parties to the 1961 ATA Convention and the 1990 Istanbul Convention of the World Customs Organization on Temporary Admission.

2.Temporary admission carnet (below referred to as ATA carnet) means a document for temporary admission of goods accepted in substitution for customs declarations for carrying out customs procedures and ensuring payment of import duty, other tax amounts, late-payment interests, fines, charges and fees (if any) for temporarily admitted goods under this Decree.

3. Security amount means a sum of money or a letter of guarantee issued by a credit institution or foreign bank branch and submitted to the Vietnam Chamber of Commerce and Industry for temporarily exported goods, for fulfillment of the obligation to pay import duty, other tax amounts, late-payment interests, fines, charges and fees (if any) in states of temporary admission.

4. Security-providing authority means an agency that issues ATA carnets and is obliged to pay import duty, other tax amounts, late-payment interests, fines, charges and fees arising in the course of temporary admission of goods under this Decree according to the value of security amounts.

5. ATA carnet holder means a goods owner that applies for an ATA carnet.

6. Customs declarant for temporarily admitted goods (below referred to as customs declarant) means an ATA carnet holder or a custom clearance agent as defined by law or a unit organizing events specified in this Decree and authorized by an ATA carnet holder. In case an ATA carnet holder is a foreign organization or individual without presence in Vietnam, a customs declarant shall act as a custom clearance agent or an event-organizing unit as authorized by the ATA carnet holder.

7. Event referred to in this Decree means:

a/ A commercial, technological, industrial, agricultural, handicraft, charity, sports, cultural, artistic, fine-art, scientific, educational, religious or tourist exhibition, fair, display or exposition;

b/ An international conference or workshop, an official meeting or a memorial ceremony.

An event defined in this Clause does not apply in case an individual temporarily admits goods for overseas sale.

8. National security amount means a financial obligation which a domestic insurance institution commits with the World Chambers Federation (WCF) to use to pay to the customs office of the state of temporary admission when the ATA carnet holder commits a violation of law in such state in case the security-providing authority in Vietnam refuses to pay or the security amount is not enough to pay to the customs office of the state of temporary admission. National security amount shall be deposited in the form of guarantee insurance by the security-providing authority in Vietnam being the Vietnam Chamber of Commerce and Industry (the VCCI) when joining the international guarantee chain for implementation of temporary admission in Vietnam.

9. Release of security means that a security-providing authority invalidates a letter of guarantee issued by a credit institution or foreign bank branch or refunds a paid deposit to secure temporarily admitted goods as specified in this Decree.

Chapter II

TEMPORARY ADMISSION OF GOODS

Article 4.Temporarily admitted goods

1. The following goods may be temporarily admitted:

a/ Goods for display at events defined in Clause 7, Article 3 of this Decree;

b/ Goods for use at events, including goods necessary for the purpose of showing foreign machinery or equipment on display; building and decorating materials, including electric equipment for stalls and booths; advertising and display materials for showing goods;

c/ Equipment and devices, including translation devices, audiovisual recording devices, and educational, scientific and cultural films for use at events.

2. During periods of participation in events, temporarily admitted goods specified in this Decree may not be used for other purposes. Upon completion of an event, temporarily admitted goods shall be re-exported or re-imported or must undergo procedures for domestic sale or use purpose change in accordance with law.

Temporarily admitted goods may only be used at events in Vietnam after procedures for their temporary importation are completed under Article 15 of this Decree.

Article 5.Conditions for application of temporary admission

1. Temporarily admitted goods must comply with regulations on management of goods temporarily imported for re-exportation or temporarily exported for re-importation.

2. Temporarily admitted goods must conform to purposes of organization of or participation in events specified in Clause 7, Article 3 of this Decree and may be identified by their serial numbers or specific identification features or signs.

3. Customs declarants shall use valid ATA carnets made according to the form provided in Appendix I to this Decree and issued by issuing agencies for carrying out customs procedures.

Article 6.Temporary admission period

1. The time limit for temporary importation of temporarily admitted goods for re-exportation is 12 months after procedures for temporary importation of the goods are completed and must be within the use duration of ATA carnets (including use duration of replacement ATA carnets).

2. The time limit for temporary exportation of temporarily admitted goods for re-importation is 12 months after procedures for temporary exportation of the goods are completed and must be within the use duration of ATA carnets (including use duration of replacement ATA carnets).

3. In case goods cannot be re-exported from states of importation before expiration of the time limit specified in Clause 2 of this Article, customs declarants shall issue replacement ATA carnets under Article 9 of this Decree for extension of the time limit for temporary exportation for re-importation at customs offices where re-exportation procedures are carried out.

4. In case goods cannot be re-exported within the time limit specified in Clause 1 of this Article because they are seized under decisions of competent agencies, during the period of seizure, carnet holders shall not be handled for their act of failure to re-export goods upon expiration of the temporary import time limit.

Article 7.Cases of termination of temporary admission

1. Temporarily admitted goods for which procedures for re-exportation (including goods for which re-exportation procedures are completed for being consigned into bonded warehouses or brought into non-tariff zones) or re-importation are completed with the following re-exportation or re-importation evidences:

a/ For goods temporarily imported for re-exportation, counterfoils bearing certification and seals of Vietnamese customs offices and re-exportation counterfoils  or customs clearance declarations, for goods re-exported with paper customs declarations;

b/ For goods temporarily exported for re-importation, re-importation vouchers and counterfoils bearing certification and seals of Vietnamese customs offices or customs clearance declarations, for goods re-imported with paper customs declarations.

2. Temporarily admitted goods not for re-exportation or re-importation for which procedures for change of use purposes (including donation or giving as gifts) or for domestic sale are completed.

3. Goods destroyed under decisions of competent agencies, goods that are perished, demolished, heavily damaged, or totally lost due to accidents orforce majeureevents as certified by functional agencies for which duties have been paid in accordance with law for goods temporarily imported for exportation or temporarily exported for re-importation.

4. Temporarily admitted goods confiscated by competent agencies in accordance with laws of states of temporary admission.

Chapter III

PROCEDURES FOR ISSUE AND RETURN OF ATA CARNETS

Article 8.Procedures for issue of ATA carnets

1. In Vietnam, the ATA carnet-issuing agency is the VCCI.

2. A dossier of ATA carnet application must comprise:

a/ A registration of specimen signature of the person authorized to sign the ATA carnet application and specimen seal of the enterprise (in case the applicant is an institution), made according to Form No. 01/DK provided in Appendix III to this Decree (for case of first-time application for an ATA carnet): 1 original;

b/ An ATA carnet application, made according to Form No. 02/DDN provided in Appendix III to this Decree: 1 original;

c/ A model ATA carnet fully filled in (typewritten) with required information on both sides of the cover according to the model ATA carnet provided in Appendix I to this Decree: 1 original and 1 photocopy;

d/ A letter of guarantee issued by a credit institution or foreign bank branch or a receipt of money remittance to the VCCI: 1 original;

dd/ A power of attorney, made according to Form No. 03/GUQ provided in Appendix III to this Decree in case the applicant is not the carnet holder: 1 original;

e/ A written certification by a competent agency of the organization of or participation in an event specified in Clause 7, Article 3 of this Decree: 1 photocopy;

g/ Relevant documents: Documents showing the value of the shipment and certificates of origin (if any): 1 photocopy each.

3. Responsibilities of an ATA carnet holder:

a/ To submit a dossier of ATA carnet application specified in Clause 2 of this Article to the VCCI;

b/ To produce goods at the request of the VCCI for physical inspection;

c/ To pay a fee for issue of ATA carnet under regulations;

d/ After being issued an ATA carnet by the VCCI, to refrain from additionally filling information on goods in the general list registered in the ATA carnet.

4. Responsibilities of the VCCI:

a/ To provide ATA carnet holders with information related to goods item policies, documents required by states expected to grant temporary admission of goods, routes of shipments, rights and responsibilities of ATA carnet holders, security amounts and expenses for issue of ATA carnets;

b/ To receive and check the validity and completeness of dossiers of ATA carnet application specified in Clause 2 of this Article.

For a complete and valid dossier, the VCCI shall issue an ATA carnet within 7 working days after receiving the dossier from the ATA holder.

In case of necessity to compare goods with goods information declared by a carnet holder when applying for an ATA carnet, the VCCI shall carry out physical inspection of goods before issuing an ATA carnet.

In case the dossier is incomplete and invalid or results of physical inspection of goods show inconsistency, within 1 working day after receiving such dossier or completing such physical inspection, the VCCI shall request in writing the ATA carnet holder to clarify or additionally provide information and documents specified in Clause 2 of this Article;

c/ To print and issue ATA carnets, and collect, declare, manage and use fees for issue of ATA carnets under regulations;

d/ To update information on ATA carnets to the e-customs data processing system. In case such a system is unavailable, the VCCI shall notify such in writing and send 1 photocopy of an ATA carnet to the Ministry of Finance (the General Department of Vietnam Customs) within 3 working days after issuing such carnet;

dd/ To return ATA carnets to their holders, and file 1 photocopy of each of the issued ATA carnets in the dossier of ATA carnet application.

5. An ATA carnet is valid for 12 months from the date of issue.

6. The rate and regime of collection, remittance, declaration, management and use of the fee for issue of ATA carnets must comply with Point c, Clause 1, Article 26 of this Decree.

Article 9.Issue of replacement ATA carnets

1. Cases of issue of replacement ATA carnets

a/ Goods cannot be re-imported into Vietnam before expiration of the validity duration of an ATA carnet;

b/ An ATA carnet is lost, torn or demolished within its validity duration in the territory of one of the contracting parties to the Istanbul Convention;

c/ Information in an ATA carnet issued by the VCCI is modified or supplemented, except information on goods in the ATA carnet in case re-exportation procedures for such ATA carnet have not yet been carried out.

2. A dossier of application for a replacement ATA carnet must comprise:

a/ An ATA carnet application, made according to Form No. 02/DDN provided in Appendix III to this Decree: 1 original;

b/ A model ATA carnet fully filled in (typewritten) with required information on both sides of the cover according to the model ATA carnet provided in Appendix I to this Decree: 1 original and 1 photocopy;

c/ A power of attorney, made according to Form No. 03/GUQ provided in Appendix III to this Decree in case the applicant is not the carnet holder: 1 original;

d/ A written certification by a competent agency of the organization of or participation in an event specified in Clause 7, Article 3 of this Decree: 1 photocopy;

dd/ A document evidencing that the original ATA carnet is lost or demolished (in the case of ATA carnet loss or demolition specified at Point b, Clause 1 of this Article): 1 photocopy;

e/ The ATA carnet requested to be replaced (in case the original ATA carnet remains valid for at least 20 days or is torn): 1 original;

g/ Documents related to the modified or supplemented information: 1 photocopy;

h/ A letter of guarantee issued by a credit institution or foreign bank branch or a receipt of money remittance to the VCCI (for the case specified at Point a, Clause 1 of this Article): 1 original.

3. Responsibilities of an ATA carnet holder:

a/ To submit a dossier of application for a replacement ATA carnet specified in Clause 2 of this Article;

b/ To produce goods at the request of the VCCI for physical inspection;

c/ To pay a fee for issue of an ATA carnet under regulations;

d/ After being issued a replacement ATA carnet, to refrain from additionally filling goods names in the general list registered in the replaced ATA carnet;

dd/ If being ineligible for issue of a replacement ATA carnet, a customs declarant shall carry out procedures on a paper customs declaration for re-imported goods under regulations;

e/ Before using a replacement ATA carnet, to produce such carnet to the customs office where procedures for temporary exportation of the first shipment of the replaced ATA carnet are carried out for certification,

4. Responsibilities of the VCCI:

a/ To receive and check the validity and completeness of dossiers specified in Clause 2 of this Decree.

For a complete and valid dossier that falls into the case specified in Clause 1 of this Article, to issue a replacement ATA carnet within 7 working days after receiving the dossier.

A replacement ATA carnet in the case specified at Point a, Clause 1 of this Article must have information identical to that in the original ATA carnet, except its serial number, date of issue and validity duration. A replacement ATA carnet becomes valid right after the original one ceases to be valid. The phrase “Replacement Carnet for ATA Carnet No.… (number of the original carnet)” shall be printed on the green-color front cover of the replacement ATA carnet and the phrase “Replacement Carnet” shall be printed on all counterfoils and vouchers of the replacement ATA carnet.

A replacement ATA carnet in the case specified at Point b, Clause 1 of this Article must have information identical to that in the original ATA carnet. The phrase “Replacement Carnet” shall be printed on the green-color front cover and all counterfoils and vouchers of the replacement ATA carnet.

A replacement ATA carnet in the case specified at Point c, Clause 1 of this Article must have the following information identical to that in the original ATA carnet: serial number, goods and other information that are not requested by the carnet holder to be modified.

To collect the fee for issue of replacement ATA carnets under regulations.

In case of a incomplete and invalid dossier, within 1 working day after receiving such dossier, the VCCI shall request in writing the carnet holder to additionally provide information and documents specified in Clause 2 of this Article;

b/ For cases other than those eligible for issue of a replacement ATA carnet specified in Clause 1 of this Article, the VCCI shall notify in writing its refusal to issue a replacement ATA carnet within 2 working days after receiving a dossier of application for a replacement ATA carnet and guide the carnet holder to carry out re-importation procedures on a paper customs declaration in accordance with law;

c/ To update information on replacement ATA carnets to the e-customs data processing system. In case such a system is unavailable, the VCCI shall notify such in writing and send 1 photocopy of a replacement ATA carnet to the Ministry of Finance (the General Department of Vietnam Customs) within 3 working days after issuing such carnet;

d/ To return replacement ATA carnets and original ATA carnets to their holders in the cases specified at Point a or b (for torn carnets), Clause 1 of this Article, and file 1 photocopy of each of the issued replacement ATA carnets in the dossier of application for a replacement ATA carnet.

5. Responsibilities of customs offices:

a/ To receive replacement ATA carnets produced by their holders;

b/ Within 8 working hours after receiving a replacement ATA carnet, the customs office where procedures for temporary exportation or temporary importation of the first shipment of the replaced ATA carnet are carried out shall compare information on the replacement ATA carnet with information in the e-customs data processing system or the photocopy of the cover page of the ATA carnet, and photocopies of the filed counterfoils and vouchers (in case e-customs data processing system is unavailable). If comparison results show consistency, to write and certify information on the replacement ATA carnet in accordance with the provisions of Appendix II to this Decree and return the replacement ATA carnet to the customs declarant;

c/ To update information on replacement ATA carnets to the e-customs data processing system. In case such system is unavailable, to file the photocopy of the cover page of the replacement ATA carnet and photocopies of yellow counterfoils, for temporarily exported goods, or of white counterfoils, for temporarily imported goods;

d/ For cases ineligible for certification of information on replacement ATA carnets under Point b of this Clause, to guide carnet holders to carry out procedures on paper customs declarations for temporarily imported or temporarily exported goods in accordance with law, and update information in temporary importation or temporary exportation declarations to the e-customs data processing system after completing temporary importation or temporary exportation procedures.

6. Validity duration of replacement ATA carnets:

a/ For the case specified at Point a, Clause 1 of this Article, the validity duration of a replacement ATA carnet is 12 months from the date of issue.

b/ For the case specified at Point b or c, Clause 1 of this Article, the validity duration of a replacement ATA carnet is equal to that of the original carnet.

Article 10.Procedures for return of ATA carnets

1. A dossier for return of an ATA carnet must comprise:

a/ The used ATA carnet (including all counterfoils of issued vouchers and remaining vouchers in the carnet) or replacement ATA carnet and original ATA carnet, for the case specified at Point d, Clause 4, Article 9 of this Decree (the replacement carnet and original carnet must have all counterfoils of issued vouchers and remaining vouchers) or unused ATA carnet (including all counterfoils and issued vouchers): 1 original;

b/ Documents evidencing termination of temporary admission of goods, in case of transfer for domestic sale, change of use purposes, or overseas destruction, loss or demolition (if any) of temporarily admitted goods: 1 original.

2. Responsibilities of ATA carnet holders:

To submit dossiers for return of ATA carnets specified in Clause 1 of this Article to the VCCI.

3. Responsibilities of the VCCI:

a/ To receive and check the completeness and validity of dossiers specified in Clause 1 of this Article.

Within 2 working days after receiving a complete and valid dossier, the VCCI shall notify such in writing to the carnet holder and recover the ATA carnet.

For an incomplete and invalid dossier, within 1 working day after receiving it, the VCCI shall request in writing the carnet holder to additionally provide information and documents specified in Clause 1 of this Article.

In case information and documents additionally provided by the carnet holder are valid, within 2 working days after receiving such information and documents, the VCCI shall notify such in writing to the carnet holder and recover the ATA carnet.

In case information and documents additionally provided by the carnet holder are invalid, or past 10 working days after the VCCI requests in writing the additional provision of information and documents but the carnet holder still fails to provide such information and documents, the VCCI shall notify in writing the ATA carnet holder of refusal to recover such ATA carnet;

b/ To release security amounts for ATA carnet holders under Article 19 of this Decree.

Chapter IV

CUSTOM PROCEDURES

Article 11.Rights and obligations of customs declarants

1. Customs declarants have the following rights:

In addition to the rights of customs declarants provided in Clause 1, Article 18 of the Customs Law, customs declarants have the following rights:

a/ To be guided by customs offices in carrying out customs procedures for temporarily admitted goods under this Decree;

b/ To either carry out customs procedures for temporarily admitted goods under this Decree or carry out customs procedures for other goods temporarily imported for re-exportation or temporarily exported for re-importation in accordance with law.

2. Customs declarants have the following obligations:

In addition to the obligations of customs declarants provided in Clause 2, Article 18 of the Customs Law, customs declarants have the following obligations:

a/ To comply with this Decree’s provisions on temporary admission of goods and affix or mark specific identification features and signs on temporarily admitted goods in order to ensure that re-exported or re-imported goods are those previously temporarily imported or temporarily exported;

b/ To fulfill the obligation to declare and pay import duty, export duty and taxes, late-payment interests, charges and fees (if any) to customs offices where temporary importation or temporary exportation procedures are carried out in case of change of use purposes or transfer for domestic sale of goods or such goods are perished, demolished, heavily damaged, or totally lost due to accidents orforce majeureevents during periods of temporary importation for re-exportation or temporary exportation for re-importation and are therefore not re-exported or re-imported.

Article 12.Places where customs procedures are carried out for temporarily admitted goods

1. Customs procedures for temporarily admitted goods shall be carried out at border-gate Customs Branches.

2. For temporarily admitted goods sent via express mail service, customs procedures shall be carried out at Customs Branches managing places of gathering, inspection and supervision of express mail items.

Article 13.Procedures for temporary exportation

1. A customs dossier must comprise:

a/ An ATA carnet, issued by the VCCI according to the form provided in Appendix I to this Decree;

b/ A temporary exportation permit and a notice of specialized inspection results as prescribed by law: 1 original each.

In case a specialized law requires photocopies to be submitted or does not specify either originals or photocopies are required to be submitted, the customs declarant may submit photocopies;

c/ A competent agency’s written certification of the organization of or participation in the event specified in Clause 7, Article 3 of this Decree: 1 photocopy.

2. Responsibilities of a customs declarant:

a/ To produce an ATA carnet and submit the documents specified at Points b and c, Clause 1 of this Article to the customs office.

In case the documents mentioned at Point b, Clause 1 of this Article are sent by a specialized inspection agency or specialized state management agency in electronic form via the Vietnam National Single Window portal, the customs declarant is not required to submit paper documents upon carrying out customs procedures;

b/ To produce goods to the customs office at the latter’s request for physical inspection.

3. Responsibilities of a customs office:

a/ To receive and examine customs dossiers prescribed in Clause 1 of this Article that are submitted and produced by customs declarants;

b/ In case dossier examination results show that a dossier is invalid, to refuse to carry out customs procedures in accordance with this Decree within 2 working hours after examining the dossier, clearly stating the reason for the refusal, and send a notice thereof to the VCCI. At the same time, to instruct the customs declarant to carry out procedures for temporary exportation for re-importation in accordance with law;

c/ In case dossier examination results show that a dossier is valid, to conduct physical inspection of goods based on risk management application.

Time limits for examination of dossiers and physical inspection of goods must comply with Clause 2, Article 23 of the Customs Law.

In case physical inspection of goods is required, if physical inspection results show consistency with the dossier, to proceed with the subsequent steps specified at Points d, dd, e and g of this Clause. In case of inconsistency, to comply with Point b of this Clause;

d/ To write and confirm information in ATA carnets as specified in Appendix II to this Decree;

dd/ To supervise actually exported goods shipments;

e/ To update information about ATA carnets to the e-customs data processing system. In case such system is unavailable, to keep photocopies of cover pages of ATA carnets and their yellow counterfoils;

g/ To return ATA carnets to customs declarants and keep yellow exportation vouchers without their counterfoils.

Article 14.Procedures for re-importation

1. A customs dossier must comprise:

a/ An ATA carnet, certified by a customs office upon carrying out temporary exportation procedures: 1 original;

b/ A bill of lading or another equivalent transportation document, for goods carried by sea, air, railway or multimodal transport: 1 photocopy;

c/ A notice of specialized inspection results as prescribed by law: 1 original.

In case a specialized law requires photocopies to be submitted or does not specify either originals or photocopies are required to be submitted, customs declarants may submit photocopies.

2. Responsibilities of a customs declarant:

a/ To produce the ATA carnet and submit the documents specified at Points b and c, Clause 1 of this Article to the customs office.

In case the document mentioned at Point c, Clause 1 of this Article is sent by a specialized inspection agency or specialized state management agency in electronic form via the Vietnam National Single Window portal, the customs declarant is not required to submit the paper document upon carrying out customs procedures;

b/ To produce goods for physical inspection at the request of the customs office.

3. Responsibilities of the customs office where re-importation procedures are carried out:

a/ To receive and examine customs dossiers prescribed in Clause 1 of this Article that are submitted and produced by customs declarants;

b/ In case dossier examination results show that a dossier is invalid, to request the customs declarant to provide additional information and documents. Within 5 working days after receiving the customs office’s request, if the customs declarant fails to provide additional information and documents or provides inappropriate information and documents, the customs office shall refuse to carry out re-importation procedures under this Decree and, at the same time, instruct the customs declarant to carry out re-importation procedures in a paper customs declaration in accordance with law and update information in such declaration to the e-customs data processing system.

If detecting a violation, to handle it in accordance with relevant regulations and send a notice thereof to the VCCI for coordination in handling the violation;

c/ In case dossier examination results show that a dossier is valid, to conduct physical inspection of goods based on risk management application.

Time limits for examination of dossiers and physical inspection of goods must comply with Clause 2, Article 23 of the Customs Law.

In case physical inspection of goods is required, if physical inspection results show consistency with the dossier, to proceed with the subsequent steps prescribed at Points d, dd and e of this Clause. In case of inconsistency, to refuse to carry out re-importation procedures under this Decree and, at the same time, instruct the customs declarant to carry out re-importation procedures in a paper customs declaration in accordance with law and update information about such declaration to the e-customs data processing system;

d/ To write and confirm information in ATA carnets as specified in Appendix II to this Decree;

dd/ To update information in ATA carnets to the e-customs data processing system. If such system is unavailable, to keep photocopies of cover pages of ATA carnets and their yellow counterfoils; at the same time, to make and send photocopies of yellow re-importation vouchers to the Customs Branch where temporary exportation procedures are carried out (in case re-importation procedures are carried out at the Customs Branch other than the Customs Branch of temporary exportation);

e/ To return ATA carnets to customs declarants and keep yellow re-importation vouchers without their counterfoils.

4. In case an ATA carnet is lost, torn or destroyed or expires when customs procedures are carried out while the customs declarant cannot produce a replacement ATA carnet, the customs office where re-importation procedures are carried out shall instruct the customs declarant to carry out procedures in a paper customs declaration for re-imported goods in accordance with law and update information in such declaration to the e-customs data processing system.

Article 15.Procedures for temporary importation

1. A customs dossier must comprise:

a/ An ATA carnet: 1 original. For an ATA carnet and a relevant list made in a language other than Vietnamese or English, the customs declarant shall accompany them with their Vietnamese translations and take responsibility for such translations;

b/ A temporary importation permit and a notice of specialized inspection results as prescribed by law: 1 original each.

In case a specialized law requires photocopies to be submitted or does not specify either originals or photocopies are required to be submitted, the customs declarant may submit photocopies;

c/ A competent agency’s written certification of the organization of or participation in the event specified in Clause 7, Article 3 of this Decree: 1 photocopy;

d/ A bill of lading or another equivalent transportation document, for goods carried by sea, air, railway or multimodal transport: 1 photocopy.

2. Responsibilities of a customs declarant:

a/ To produce an ATA carnet and submit the documents specified at Points b, c and d, Clause 1 of this Article to the customs office.

In case the documents mentioned at Point b, Clause 1 of this Article are sent by a specialized inspection agency or specialized state management agency in electronic form via the Vietnam National Single Window portal, the customs declarant is not required to submit paper documents upon carrying out customs procedures;

b/ To produce goods for physical inspection at the request of the customs office.

3. Responsibilities of a customs office:

a/ To receive and examine customs dossiers prescribed in Clause 1 of this Article that are submitted and produced by customs declarants;

b/ In case dossier examination results show that a dossier is invalid, to refuse to carry out customs procedures in accordance with this Decree within 2 working hours after examining the dossier, clearly stating the reason for the refusal. At the same time, to instruct the customs declarant to carry out procedures for temporary importation for re-exportation in accordance with law;

c/ In case dossier examination results show that the documents mentioned at Points a, b and c, Clause 1 of this Article are valid, but the Customs Branch has a doubt about information in the ATA carnet and accompanying list of goods, within 2 hours after receiving the dossier, the Customs Branch shall send a written request to the VCCI for verification of doubtful information. Within 2 days after receiving the Customs Branch’s request, the VCCI shall verify information and issue a reply to the Customs Branch. In case the VCCI’s verification results show that a dossier is invalid, to comply with Point b of this Clause.

In case dossier examination results or the VCCI’s verification results show that a dossier is valid, to conduct physical inspection of goods based on risk management application.

Time limits for examination of dossiers and physical inspection of goods must comply with Clause 2, Article 23 of the Customs Law.

In case physical inspection of goods is required, if physical inspection results show consistency with the dossier, to proceed with the subsequent steps specified at Points d, dd, e and g of this Clause. In case of inconsistency, to comply with Point b of this Clause;

d/ To write and confirm information in ATA carnets as specified in Appendix II to this Decree;

dd/ To update information in ATA carnets to the e-customs data processing system. In case such system is unavailable, to keep photocopies of cover pages of ATA carnets and their white counterfoils;

e/ To return ATA carnets to customs declarants and keep white importation vouchers without their counterfoils.

Article 16.Re-exportation procedures

1. A customs dossier must comprise an ATA carnet, certified by a customs office upon carrying out re-importation procedures: 1 original.

2. Responsibilities of a customs declarant:

a/ To produce an ATA carnet to the customs office where customs procedures are carried out;

b/ To produce goods to the customs office at the latter’s request for physical inspection.

3. Responsibilities of a customs office:

a/ To receive and examine ATA carnets produced by customs declarants;

b/ In case dossier examination results show that a dossier is invalid, to request the customs declarant to provide additional information and documents. Within 5 working days after receiving the customs office’s request, if the customs declarant fails to provide additional information and documents or provides inappropriate information and documents, the customs office shall refuse to carry out re-exportation procedures under this Decree and, at the same time, instruct the customs declarant to carry out procedures in a paper customs declaration for re-exported goods in accordance with law and update information in such declaration to the e-customs data processing system.

If detecting a violation, to handle it in accordance with relevant regulations and send a notice thereof to the VCCI for coordination in handling the violation;

c/ In case dossier examination results show that a dossier is valid, to conduct physical inspection of goods based on risk management application.

Time limits for examination of dossiers and physical inspection of goods must comply with Clause 2, Article 23 of the Customs Law.

In case physical inspection of goods is required, if physical inspection results show consistency with the dossier, to proceed with the subsequent steps specified at Points d, dd and e of this Clause. In case of inconsistency, to refuse to carry out re-exportation procedures under this Decree and, at the same time, instruct the customs declarant to carry out procedures in a paper customs declaration for re-exported goods in accordance with law and update information in such declaration to the e-customs data processing system;

d/ To write and confirm information in ATA carnets as specified in Appendix II to this Decree;

dd/ To update information in ATA carnets to the e-customs data processing system. If such system is unavailable, to keep photocopies of cover pages of ATA carnets and their white counterfoils; at the same time, to make and send photocopies of white re-exportation vouchers to the Customs Branch where temporary importation procedures are carried out (in case re-exportation procedures are carried out at a Customs Branch other than the Customs Branch of temporary importation);

e/ To return ATA carnets to customs declarants and keep white re-exportation vouchers without their counterfoils.

4. In case an ATA carnet is lost, torn or destroyed or expires when customs procedures are carried out while the customs declarant cannot a replacement ATA carnet, the customs office where re-exportation procedures are carried out shall instruct the customs declarant to carry out procedures in a paper customs declaration for re-exported goods in accordance with law and update information in such declaration to the e-customs data processing system.

Article 17.Temporarily admitted goods that are transferred for domestic sale, change use purposes, or are re-exported to bonded warehouses or non-tariff zones, or are destroyed, perished, demolished, seriously damaged or totally lost due to accidents orforce majeurerisks

1. Procedures for transfer for domestic sale, change of use purposes or re-exportation of goods to bonded warehouses or non-tariff zones:

a/ A customs declarant shall carry out procedures for transfer for domestic sale, change of use purposes or re-exportation of goods to bonded warehouses or non-tariff zones in accordance with law;

b/ A customs office shall, based on the customs declaration cleared from procedures for transfer for domestic sale, change of use purposes or re-exportation of goods to bonded warehouses or non-tariff zones, confirm information in ATA carnets as prescribed in Appendix II to this Decree;

c/ A customs office shall update information about goods that are transferred for domestic sale, change use purposes, or are re-exported to bonded warehouses or non-tariff zones to the e-customs data processing system.

2. For temporarily admitted goods that are destroyed, spoiled, demolished, seriously damaged or totally lost due to accidents orforce majeurerisks:

a/ A customs office shall, based on a competent agency’s destruction minutes or minutes of certification of accident orforce majeurerisk and tax payment document (if any), confirm information in the ATA carnet as prescribed in Appendix II to this Decree;

b/ The customs office shall update information about goods that are destroyed, spoiled, demolished, seriously damaged or totally lost due to accidents orforce majeurerisks to the e-customs data processing system.

Chapter V

SECURITY FOR TEMPORARILY ADMITTED GOODS

Article 18.Security amounts for temporarily admitted goods

1. The security-providing authority in Vietnam is the VCCI.

2. A security amount for issue of an ATA carnet shall be determined by the VCCI as equal to 110% of the total of the highest import duty and other tax amounts of the country through which the temporarily admitted goods are transported.

In case such a security amount is not enough to pay import duty , other tax amounts, late-payment interest, fines, and charges and fees (if any) for temporarily admitted goods, the ATA carnet holder shall pay the deficit to the VCCI.

3. For goods temporarily exported from Vietnam, the currency used for security is Vietnam dong. In other cases, the currency used for security must comply with regulations of the country of exportation.

4. The currency used for payment of tax amounts generated in Vietnam is Vietnam dong, except cases where it is permitted to make tax declaration and payment in a freely convertible foreign currency in accordance with the law on tax administration. The exchange rate for tax calculation must comply with the customs law.

5. The value for calculation of import duty in Vietnam must comply with the law on import duty and export duty.

6. Methods of calculating import duty and other taxes (if any) in Vietnam must comply with the law on tax administration.

7. An ATA carnet holder shall provide security by a letter of guarantee issued by a credit institution or foreign bank branch or pay a security amount to the VCCI before being issued the carnet.

8. The security period must not exceed 33 months from the date of issue of an ATA carnet.

9. In case the security-providing authority or ATA carnet holder pays the payable tax amount later than the prescribed deadline, it/he/she shall pay a late-payment interest calculated in accordance with the tax laws.

Past the prescribed tax payment deadline, if the security-providing authority or ATA carnet holder has not yet fully paid the payable tax amount, late-payment interest and fine (if any) to the state budget, the customs office shall apply coercive measures under regulations.

Article 19.Release of security amounts

1. Within 5 working days after receiving a complete and valid dossier of request for return of ATA carnet as prescribed in Article 10 of this Decree, the VCCI shall release the security amount for the carnet holder.

2. In case an ATA carnet is lost, torn or destroyed, the security amount may only be released after 21 months from the date of expiration of the carnet.

Article 20.Fulfillment of security obligation

1. For goods temporarily imported for re-exportation:

a/ Within 10 working days after the expiration of the time limit for temporary importation for re-exportation prescribed in Clause 1, Article 6 of this Decree, if an ATA carnet holder fails to submit documents proving the completion of temporary admission of goods specified in Article 7 of this Decree, the customs office where temporary importation procedures are carried out shall notify the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any) prescribed by the tax laws to the VCCI for requesting payment by the security-providing authority of the country of exportation. Late-payment interests shall be determined in accordance with the law on tax administration;

b/ Upon the expiration of the time limit of 6 months from the date the VCCI makes a request, if the security-providing authority of the country of exportation fails to provide the VCCI with documents proving the completion of temporary admission of goods specified in Article 7 of this Decree, it shall pay the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any) to the VCCI.

The VCCI shall make payment to the customs office where temporary importation procedures are carried out within 5 working days after receiving the money amount from the security-providing authority of the country of exportation.

In case the security-providing authority of the country of exportation fails to pay or fully pay the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any), the VCCI shall send a notice to the World Chambers Federation (WCF) for fully recovering the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any);

c/ Within 3 months from the date of payment of the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any), if the security-providing authority of the country of exportation or the ATA carnet holder produces documents proving the completion of temporary admission of goods as prescribed in Article 7 of this Decree, the customs office where temporary importation procedures are carried out shall check, or coordinate with related units in checking, relevant information. If having enough grounds to believe that temporary admission of goods is completed, the customs office shall refund the amount paid by the security-providing authority of the country of exportation to the VCCI for subsequent refund to such authority. The refund of money amounts must comply with the law on tax administration regarding handling of tax amounts, late-payment interests, fines, and overpaid amounts.

2. For goods temporarily exported for re-importation:

a/ Upon the expiration of the time limit for temporary exportation for re-importation prescribed in Clause 2, Article 6 of this Decree, if an ATA carnet holder fails to re-import the goods, the customs office where temporary exportation procedures are carried out shall handle violations in accordance with law and make tax assessment, if any;

b/ Within 6 months from the date the security-providing authority of the country of importation notifies the VCCI of the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any), the VCCI shall request the ATA carnet holder to provide documents proving the completion of temporary admission of goods as prescribed in Article 7 of this Decree. If the ATA carnet holder fails to provide documents proving the completion of temporary admission of goods as prescribed in Article 7 of this Decree, the VCCI shall pay the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any) from the ATA carnet holder’s security amount for issue of ATA carnet to the security-providing authority of the country of importation;

c/ Within 3 months from the date the VCCI pays the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any) to the security-providing authority of the country of importation, the ATA carnet holder shall produce documents proving the completion of temporary admission of goods as prescribed in Article 7 of this Decree, and the VCCI shall request the security-providing authority of the country of importation to refund the amount paid by the VCCI and release the security amount (if any) for the ATA carnet holder.

3. After 12 months from the date of expiration of an ATA carnet, the security-providing authority of the ATA carnet-issuing country will not have to pay the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any) if such payment is not required by the security-providing authority of the place where tax liability arises.

4. In case a customs office detects that procedures for re-exportation from the country of importation or procedures for re-importation into Vietnam are carried out in contravention of regulations or based on fraudulent information, the VCCI shall pay the import duty amount, other tax amounts, late-payment interest, fine, and charges and fees (if any) from the ATA carnet holder’s security amount for issue of the ATA carnet to the customs office of the country of importation.

Chapter VI

TAX EXEMPTION, REDUCTION AND ADMINISTRATION FOR TEMPORARILY ADMITTED GOODS

Article 21.Tax exemption for temporarily admitted goods

1. When being temporarily imported for re-exportation or temporarily exported for re-importation during temporary admission as prescribed in Article 6 of this Decree, goods temporarily admitted under this Decree are entitled to tax exemption or not be liable to tax under the Istanbul Convention for participation in events specified in Clause 7, Article 3 of this Decree.

For goods temporarily admitted under this Decree that are not re-imported upon the expiration of the temporary admission period, tax declaration and payment shall be made in accordance with the tax laws applicable to exported goods.

2. A customs office where customs procedures are carried out shall, based on ATA carnets, grant export duty or import duty exemption or non-collection of excise tax, environmental protection tax or value-added tax in accordance with the tax laws.

Article 22.Tax reduction

1. For goods that are spoiled, demolished, seriously damaged or lost due to accidents orforce majeurerisks as assessed and certified by competent authorities may be entitled to export duty or import duty reduction in accordance with the Law on Import Duty and Export Duty.

2. Dossiers, procedures and competence for granting tax reduction must comply with the Law on Import Duty and Export Duty and the Law on Tax Administration and guiding documents. Customs declarations may be replaced by exportation vouchers or importation vouchers of ATA carnets.

Chapter VII

MANAGEMENT OF THE NATION’S SECURITY AMOUNT

Article 23.Management of the nation’s security amount

1. The nation’s security amount shall be provided in the form of guarantee insurance.

2. The VCCI shall reach agreement and sign guarantee insurance contracts with insurance enterprises. The VCCI is obliged to acknowledge debts and make refunds to insurance enterprises.

3. Annual guarantee insurance charges shall be allocated by the state budget to the VCCI in accordance with the Law on the State Budget.

Chapter VIII

ORGANIZATION OF IMPLEMENTATION

Article 24.Handling of violations and settlement of disputes

1. In case an ATA carnet holder uses goods for domestic sale or changes use purposes of goods but fails to make tax declaration and payment, if a customs office or another competent authority detects such failure through examination and notify it to the customs office, the customs office shall assess payable tax amount, calculate late-payment interest, and sanction violations in accordance with law.

2. In case an ATA carnet holder fraudulently makes declaration and provides information and documents in the dossier of request for issue of an ATA carnet or uses the ATA carnet not for initially declared purposes; forges documents or ATA carnet; or adds information to the list of goods of the issued ATA carnet, it/he/she shall be sanctioned in accordance with law.

3. A dispute arising between the customs office or security-providing authority of a country of temporary admission and an ATA carnet holder shall be settled under the Istanbul Convention for the Temporary Admission of Goods.

Article 25.Effect

This Decree takes effect on July 30, 2020.

Article 26.Organization of implementation and implementation responsibility

1. The Ministry of Finance shall:

a/ Organize and guide the implementation of the contents assigned in this Decree;

b/ Assume the prime responsibility for developing the e-customs data processing system to facilitate the monitoring, inventory and management of temporarily admitted goods;

c/ Prescribe rates and regime of collection, payment, declaration, management and use of customs charges for issue of ATA carnets in accordance with the law on charges and fees;

d/ Provide information about tax policies and value, and other relevant policies for goods expected to be temporarily imported into Vietnam within 7 working days after receiving the VCCI’s request.

2. The VCCI shall:

a/ Pay import duty amounts, other tax amounts, late-payment interests, fines, and charges and fees (if any) for temporarily admitted goods from security amounts of ATA carnet holders in accordance with this Decree;

b/ Update and provide information about import tariffs and other taxes, the list of goods banned from export or import; goods suspended from export or import, and the list of goods temporarily imported for re-exportation and temporarily exported for re-importation in accordance with law to the International Chamber of Commerce (ICC) and the International Board of Chambers of Commerce (IBCC);

c/ Provide the General Department of Vietnam Customs with the list of countries or territories as contracting parties to the Istanbul Convention and names of authorities issuing ATA carnets;

d/ Exchange opinions with the authority issuing ATA carnets in one of the countries or territories mentioned at Point c of this Clause in case the Customs Branch where temporary importation procedures are carried out has a doubt about and requests the VCCI to verify information of ATA carnets.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and chairpersons of provincial-level People’s Committees shall implement this Decree.-

On behalf of the Government
Prime Minister
NGUYEN XUAN PHUC

* The Appendices to this Decree are not translated.