Official Dispatch 2011/TCHQ-GSQL 2022 handling on-spot export declarations without the corresponding on-spot import declarations

                        To: Customs Departments of provinces and cities.

The General Department of Customs has received inquiries about handling goods exported on the spot have completed the transaction but the on-spot importer has not opened the corresponding on-spot import declaration as guided at the second bullet point of point 2c of the Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019. On this matter, the General Department of Customs has the following comments:

1. Regarding on-spot export declarations without a corresponding on-spot import declaration registered before April 25, 2021:

Customs Departments of provinces and cities shall direct relevant Customs Sub-Departments to take professional measures to clearly define the responsibilities and obligations of on the exporters and importers in the goods transaction relationship; determine the delivery and use of goods imported and exported on the spot by the on-spot exporters and importers and handle as follows:

a) In case the importer has not yet carried out the customs procedures for importing on the spot, but the Customs Sub-department has determined that the transaction between the parties is real, the goods have been delivered and received completely and the goods have not been brought into the production and/or consumption, based on Clause 2 Article 2 of the Decree No. 102/2021/ND-CP dated November 16, 2021, Clause 2 Article 7 of the Decree No. 118/2021/ND-CP dated December 23, 2021, Point a Clause 1 Article 7 of the Decree No. 128/2020/ND-CP dated October 19, 2020 of the Government; Article 86 of the Circular No. 38/2015/TT-BTC, amended and supplemented at Clause 58, Article 1 of the Circular No. 39/2018/TT-BTC of the Ministry of Finance, the Customs Sub-Department in charge of the on-spot import shall guide importers to carry out import procedures and consider the administrative sanctioning for violations in accordance with the aforesaid provisions.

b) In case the importer has not yet carried out the customs procedures for importing on the spot, but the Customs Sub-Department has determined the responsibility of the on-spot exporters and importers, the transaction between the parties is real, the goods have been delivered and received completely and the goods have been brought into the production and/or consumption, the Customs Sub-Department where the on-spot import procedures are carried out shall assume the prime responsibility for, and coordinate with the Customs Sub-Department where the on-spot export procedures are carried out in, based on files of specific cases and applying provisions of the Law on Tax Administration, the Law on Handling of Administrative Violations, Clause 4 Article 17 of the Decree No. 126/2020/ND-CP dated October 19, 2020, the Decree No. 128/2020/ND-CP dated October 19, 2020 of the Government and other documents with relevant instructions, handling tax and sanction of administrative violations in accordance with provisions and shall not carry out procedures for registration of customs declarations.

After the Customs Sub-Department where the on-spot import procedures are carried out has completed processing according to the above instructions, it shall notify the Customs Sub-Department where the on-spot export procedures are carried out to make a list of corresponding on-spot export declarations that still remain on the system to send to the General Department of Customs (the Department of Information Technology and Customs Statistics) to support handling according to the instructions in the Official Dispatch No. 2411/TCHQ-GSQL dated April 24, 2019 and No. 346/TCHQ-GSQL dated January 15, 2020.

2. Regarding on-spot export declarations without a corresponding on-spot import declaration registered after April 25, 2021:

Customs Departments of provinces and cities shall strictly follow up to promptly classify and handle on-spot export declarations that do not yet have on-spot import declarations or on-spot export declarations that already have the on-spot import declaration but the exporter has not notified the information on the on-spot import declaration as prescribed in Articles 10 and 12 of the Decree No. 134/2016/ND-CP which is amended and supplemented in the Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, the Official Dispatch No. 2687/TCHQ-TXNK dated June 01, 2021 of the General Department of Customs and other relevant guiding documents.

3. Regarding the support for handling of some other cases on the system that are not in the case of on-spot import and export

To support processing on the system for the declarations registered under the guidance at point XII of the Official Dispatch No. 12166/BTC-TCHQ dated August 31, 2016 and Point c2, Clause 5, Article 24 of the Circular No. 22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance, Customs Departments of provinces and cities shall make a list of the following minimum criteria: The declaration number, customs code, registration date, type code and reason, and send to the Department of Information Technology and Customs Statistics (the General Department of Customs) for processing support.

The General Department of Customs hereby replies so that the Customs Departments of provinces and cities may know and implement accordingly./.

For the Director General of Customs
The Deputy Director General
Mai Xuan Thanh