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| THE MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM
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| No. 52/2007/QD-BTC | Hanoi, June 22, 2007 |
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.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
ON PILOT E-CUSTOMS PROCEDURES
(Promulgated together with the Finance Ministers Decision No. 52/2007/QD-BTC of June 22, 2007)
Article 1. Subjects of application
The Regulation on pilot e-customs procedures applies to:
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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);
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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.
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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.
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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.
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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.
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.
Article 6. Procedures for registration of participation in e-customs procedures
1. Enterprises shall register participation in e-customs procedures according to Form No. 1, Appendix XIV to this Regulation, and submit registration papers to the E-Customs Sub-Departments with which they make registration (This form may be downloaded and printed from the General Customs Departments website http://www.customs.gov.vn).
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1. An e-customs dossier comprises an e-customs declaration and attached documents as prescribed. Attached documents may be in electronic or paper form.
2. E-customs documents:
2.1. E-customs documents are valid for the performance of e-customs procedures like their paper form;
2.2. E-customs documents may be transformed from paper documents if the following conditions are met: fully reflecting the contents of the paper document; the paper document displaying the words of certification ALREADY TRANSFORMED INTO ELECTRONIC FORMAT according to Form No. 11, Appendix XIV to this Regulation, of the transformation of the paper document into an e-document, and the signature and full name of the customs declarant. If the customs declarant is a legal entity, its lawful representative shall sign the paper document already transformed into an e-document.
2.3. The format of e-customs documents, lists of standard data used on e-customs documents and other forms regulated by this Regulation are posted on the General Customs Departments website http://www.customs.gov.vn).
3. On the basis of risk management, documents prescribed to be attached to e-customs declarations may not be required to be submitted or produced or must be produced or submitted to customs offices.
Article 8. E-customs declarants
E-customs declarants include:
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2. Persons authorized by owners of imported or exported goods in accordance with the Enterprise Law;
3. Organizations entrusted by owners of imported or exported goods;
4. Customs procedure agents;
5. Forwarding agents, shipping agents, operators of means of transport of imported or exported goods by sea or air.
Article 9. Rights and obligations of e-customs declarants
1. Rights of e-customs declarants:
Apart from the rights of customs declarants defined in Article 23 of the Customs Law; Article 6 of the Tax Administration Law, tax policy laws; and Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain, e-customs declarants also have the following rights:
1.1. To pay on a monthly basis customs fees and other charges collected by customs offices for associations or organizations;
1.2. To request customs offices to issue pre-decisions with respect to goods expected to be imported or exported on the basis of information supplied by enterprises;
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2. Obligations of e-customs declarants:
Apart from the obligations specified in Article 23 of the Customs Law, Article 7 of the Tax Administration Law, tax policy laws; and Article 9, Clause 1 of Article 48 of the Law on E-Transactions; and Article 12 of Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in the financial domain, e-customs declarants also have the following obligations:
2.1. To preserve and ensure the integrity of all customs documents (e- and paper forms) for a period prescribed by the Customs Law, the Law on E-Transactions and relevant guiding documents.
2.2. To copy and preserve copies of e-customs documents, including move of e-customs documents to another computer system or storage place.
Article 10. E-customs procedure agents
Apart from the rights and obligations specified in Article 9 of this Regulation, customs procedure agents have the following rights and obligations:
1. Rights of e-customs procedure agents:
1.1. To perform jobs as agreed upon in contracts signed with enterprises approved to participate in e-customs procedures, including:
a/ Performing e-customs procedures;
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c/ Procedures for lodging complaints related to imported and exported goods.
1.2. To be assisted by customs offices in taking observance-increasing measures.
2. Obligations of e-customs procedure agents:
2.1. To strictly comply with legal provisions in the process of performing authorized jobs. To take responsibility before law for improper performance of authorized jobs;
2.2. To supply customs offices with information on the scope of authorization stated in the agent-hiring contract;
2.3. In case of signing contracts with enterprises that have not yet registered participation in e-customs procedures, customs procedure agents shall request these enterprises to make registration according to regulations or shall make registration as authorized by enterprises before performing e-customs procedures;
2.4. To possess Internet-connected computers under the guidance of customs offices.
Article 11. Responsibilities of seaport and airport business, enterprises
Seaport or airport business enterprises shall have their computer networks connected with customs offices to regularly and promptly notify the latter of information on means of transport on exit and entry, moving from or to port, and in transit; goods imported, exported, transported from or to port, in transit from or out of warehouses or storing yards of seaports or airports under customs management and operation. Information details shall be supplied in accordance with memos between customs offices and seaport or airport business enterprises.
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Article 12. Responsibilities of customs offices
Apart from the responsibilities defined in the Customs Law, the Tax Administration Law, tax policy laws, and the Decree on e-transactions in the financial domain, customs offices also have the following responsibilities:
1. To guide and assist customs declarants participating in e-customs procedures to discharge their rights and obligations defined in this Regulation.
2. To receive and process e-customs documents sent by customs declarants and send feedback with processing results to customs declarants via the e-customs data processing system.
3. To build, manage and operate the e-customs data processing system for implementing e-customs procedures in a secure, safe, confidential and uninterrupted manner.
Article 13. Cooperative relations with counterparts of customs offices
1. Customs offices shall cooperate with business organizations and associations and related parties (below referred collectively to as counterparts) with a view to constantly facilitating import and export activities and satisfying the requirement of increasing the quality of customs management.
2. Cooperation between customs offices and counterparts is effected on the basis of voluntariness with the following contents:
2.1. The General Department of Customs shall cooperate with counterparts in order to implement programs, plans and schemes on reform and simplification of customs procedures, consultation and exchange of opinions on problems arising in the course of implementing e-customs procedures; regularly consider their demands summed and reported by E-Customs Sub-Departments so as to make proposals to improve legal bases and the process of e-customs procedures.
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a/ Directly settle problems arising in the course of implementing e-customs procedures;
b/ Organize exchange of information, public information work, training, guidance, assistance and counseling for counterparts on customs issues related to the latter;
c/ Sign, implement, and monitor the implementation of, memos signed with counterparts;
d/ Collect and analyze demands and requirements of counterparts so as to work out measures to respond to or report to the General Department of Customs to respond to them.
3. Customs offices and enterprises shall appoint focal points for contact between two parties, organize forces and develop measures for their cooperation.
Article 14. Taxes, charges and fees
1. Customs offices shall collect from the 1st to 10th day of the subsequent month customs fees and other charges collected for associations and organizations for goods lots cleared from customs procedures in the previous month.
2. If the total tax amount determined under tax policy laws for an import or export declaration is VND 50,000 (fifty thousand) or less, no tax must be paid.
Customs offices do not collect or refund tax or fine amounts of VND 50,000 (fifty thousand) or less in the cases of tax adjustment, tax refund, retrospective tax collection or late tax payment fine collection.
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Section I. E-CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT ON ENTRY
Article 15. E-customs declaration by shipping agents
1. An e-customs dossier comprises:
1.1. General declaration: e-form according to Form No. 1, Appendix VI to this Regulation;
1.2. Declaration of cargo transported by sea: e-form according to Form No. 2, Appendix VI to this Regulation;
1.3. Crew list: e-form according to Form No. 4, Appendix VI to this Regulation;
1.4. Crews effects declaration: e-form according to Form No. 5, Appendix VI to this Regulation;
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1.6. Dangerous goods manifest: e-form according to Form No. 7, Appendix VI to this Regulation.
2. E-customs declaration procedures:
When making e-customs declaration, customs declarants shall:
2.1. Fill in the form of declaration of cargo transported by sea strictly according to the items and standard format in Form No. 2, Appendix VI to this Regulation (declared information must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).
2.2. Send the declaration of cargo transported by sea to the customs office at least 12 hours before the ship arrives at port.
2.3. Receive feedback from the customs office:
a/ Receive the notice of request for adjustment and supplementation, made according to Form No. 13, Appendix VI to this Regulation, and make adjustment and supplementation as requested by the customs office;
b/ Receive the notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation, and perform the following jobs:
b.1. Filling in according to the items and the standard formats the declaration forms specified at Points 1.1, 1.3, 1.4, 1.5 and 1.6, Clause 1 of this Article.
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c/ Receiving feedback from the customs office.
c.1. Receiving the notice of request for adjustment and supplementation and making adjustment and supplementation as requested by the customs office;
c.2. Receiving the notice of acceptance of declared information as certification of full declaration to the customs office.
2.4. Receive the notice of instructions on performing sea-going ship customs procedures and comply with the notices content:
a/ The ships clearance and the unloading of all cargo are permitted;
b/ The ships clearance and the unloading of part of cargo are permitted;
c/ The ships clearance and the unloading of cargo are not yet permitted.
2.5. Make declaration of modification and supplementation:
After the ship is permitted for clearance, if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department, customs declarants may modify and supplement the declaration of cargo transported by sea.
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2.6. Produce, upon request of the customs office, other dossiers and documents related to the cargo on board the ship.
Article 16. E-customs declaration by airlines
1. An e customs dossier comprises:
1.1. Consolidated declaration: e-form according to Form No. 8, Appendix VI to this Regulation;
1.2. Declaration of cargo transported by air: e-form according to Form No. 9, Appendix VI to this Regulation;
1.3. Flight crew list: e-form according to Form No. 11, Appendix VI to this Regulation;
1.4. Passenger list: e-form according to Form No. 12, Appendix VI to this Regulation;
2. E-customs declaration procedures:
When making e-customs declaration, customs declarants shall:
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2.2. Send the information declared at Point 2.1 of this Clause to the customs office at least 01 hour before the aircrafts landing or immediately after it takes off at the last airport in a foreign country for entry into Vietnam.
2.3. Receive feedback from the customs office:
a/ Receive the notice of request for adjustment and supplementation, and make adjustment and supplementation as requested by the customs office;
b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office.
2.4. Receive the notice of instructions on performing sea-going ship customs procedures and comply with the notices content:
a/ The aircrafts clearance and the unloading of all cargo are permitted;
b/ The aircrafts clearance and the unloading of part of cargo are permitted;
c/ The aircrafts clearance and the unloading of cargo are not yet permitted.
2.5. Make declaration of modification and supplementation:
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When modifying and supplementing the declaration of cargo transported by air, customs declarants shall fill modified and supplemented information in the declaration, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be-adjusted and -supplemented contents to the customs office.
2.6. Produce, upon request of the customs office, other dossiers and documents related to the cargo on board the aircraft.
Article 17. E-customs declaration by forwarding agents
1. An e-customs dossier comprises:
1.1. House bill of lading for goods imported by sea: e-form according to Form No. 3, Appendix VI to this Regulation;
1.2. House air waybill of lading for goods imported by air: e-form according to Form No. 10, Appendix VI to this Regulation.
2. E-customs declaration procedures:
When making e-customs declaration, customs declarants shall:
2.1. Fill strictly according to the items and standard format in the house bill of lading or the house air waybill of lading specified in Clause 1 of this Article (information declared in the house bill of lading or the house air waybill of lading must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).
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2.3. Receive feedback from the customs office:
a/ Receive the notice of request for adjustment and supplementation, and make adjustment and supplementation as requested by the customs office;
b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office.
2.4. Make declaration of modification and supplementation:
Customs declarants may modify and supplement the house bill of lading or the house air waybill of lading after receiving the notice of acceptance of declared information if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department, for house bills of lading, or of the director of the E-Customs Sub-Department that performs procedures for the aircrafts entry, for house air waybills of lading.
When modifying and supplementing information, customs declarants shall fill modified and supplemented information in the house bill of lading according to Form No. 3, Appendix VI, or the house air waybill of lading according to Form No. 10, Appendix VI, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be-adjusted and -supplemented contents to the customs office.
Article 18. Examination and receipt of e-customs declaration information
1. Receipt of information:
Customs offices shall via the e-customs data processing system receive information sent in by shipping agents, airlines and forwarding agents.
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1.2. If not accepting declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.
2. Examination and making of decision to permit clearance
2.1. The director of the Customs Sub-Department that receives e-customs declaration information on seagoing ships or aircraft may make decision to permit clearance for means of transport which are exempt from customs inspection by uploading the risk item in the e-customs data processing system within his/her decentralized competence.
2.2. If so requested by the e-customs data processing system, customs officers shall personally check the information declared by customs declarants, specifically: checking information which needs to be checked as requested by the system and comparing it with management regulations.
If results of examination show observance with legal provisions, clearance decisions shall be made.
2.3. The head of the team in charge of procedures for means of transport on entry or exit shall make decision to permit clearance for means of transport not specified at Points 2.1 and 2.2 of this Clause.
2.4. On the basis of results of examination, the e-customs data processing system shall send a notice of instructions on customs procedure performance for seagoing ships or a notice on instructions on customs procedure performance for aircraft to customs declarants and port authorities. If a port authority is not yet electronically connected to the customs office, the notice of instructions on customs procedure performance for seagoing ships or aircraft shall be sent in writing. A notice of instructions on customs procedure performance for seagoing ships or aircraft shows one of the following contents:
a/ Clearance and the unloading of all cargo are permitted;
b/ Clearance and the unloading of part of cargo are permitted (stating the reasons);
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3. For cases of declaration of supplemented and adjusted information, on the basis of results of examination and decisions of the directors of the Sub-Departments, the e-customs data processing system shall send to the customs declarant a notice with the following content:
3.1. Notification on request for adjustment and supplementation;
3.2. Notification on acceptance of declared information.
4. Customs offices shall via the e-customs data processing system receive information on the time of arrival and departure, stop-over time, time of loading and unloading of goods onto and from seagoing ship or aircraft sent in by the airport or seaport authority. If the airport or seaport authority is not yet electronically connected to the customs office, the receipt of information is effected through paper dossiers.
Section II. E-CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT ON EXIT
Article 19. E-customs declaration by shipping agents
1. An e-customs dossier comprises:
1.1. General declaration: e-form according to Form No. 1, Appendix VI to this Regulation;
1.2. Declaration of cargo transported by sea: e-form according to Form No. 2, Appendix VI to this Regulation;
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1.4. Crew list: e-form according to Form No. 4, Appendix VI to this Regulation when there is any change compared with the time of entry or a Vietnamese ship operating along internal routes applies for exit to operate along international routes:
2. E-customs declaration procedures:
When making e-customs declaration, customs declarants shall:
2.1. Fill according to the items and standard format in the forms of declaration specified at Points 1.1, 1.2, 1.3 and 1.4, Clause 1 of this Article.
2.2. Send the declared information specified at Point 2.1 of this Clause to the customs office at least 01 hour before the ship leaves the port.
2.3. Receive feedback from the customs office:
a/ Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;
b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office:
2.4. Receive the notice on instructions on customs procedure performance for seagoing ships and comply with the notices content:
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b/ Clearance is not yet permitted.
2.5. Make declaration of modification and supplementation:
After the ship is permitted for clearance and before the ship leaves the port, if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department, customs declarants may modify and supplement the declaration of cargo transported by sea.
When modifying and supplementing the declaration of cargo transported by sea, customs declarants shall fill modified and supplemented information in the declaration according to Form No. 2, Appendix VI to this Regulation, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be-adjusted and -supplemented contents to the customs office.
2.6. Produce, upon request of the customs office, other dossiers and documents related to the cargo on board the ship.
Article 20. E-customs declaration by airlines
1. An e-customs dossier for aircraft on exit comprises:
1.1. Declaration forms and documents specified in Clause 1, Article 16 of this Regulation;
1.2. The loading list: e-form according to Form No. 9, Appendix VI to this Regulation.
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When making e-customs declaration, customs declarants shall:
2.1. Electronically declare the loading list
a/ Electronically fill in the loading list specified at Point 1.2, Clause 1 of this Article;
b/ Send the loading list to the customs office at least 01 hour before the aircraft leaves the country.
c/ Receive feedback from the customs office:
c.1/ Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;
c.2/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office.
2.2. Electronically fill in the forms of general declaration, declaration of cargo transported by air, flight crew list declaration and passenger list declaration according to Forms No. 8, 9, 11 and 12, Appendix VI to this Regulation;
a/ Electronically fill in the forms of general declaration, declaration of cargo transported by air, flight crew list declaration and passenger list declaration strictly according to the items and standard formats prescribed in Forms No. 8, 9, 11 and 12, Appendix VI to this Regulation.
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c/ Receive feedback from the customs office:
c.1. Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office; or
c.2. Receive the notice of acceptance of declared information as certification of full declaration to the customs office.
2.3. Receive the notice of instructions on customs procedure performance for aircraft and comply with the notices content:
a/ Clearance is permitted for the means of transport on exit;
b/ Clearance is not yet permitted.
2.4. Make declaration of modification and supplementation:
After the means of transport is permitted for clearance and before the aircraft takes off, if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department that performs procedures for the aircrafts exit, customs declarants may modify and supplement the declaration of cargo transported by air.
When modifying and supplementing the declaration of cargo transported by air, customs declarants shall fill modified and supplemented information in the declaration according to Form No. 9 of Appendix VI, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be- adjusted and supplemented contents to the customs office.
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Article 21. E-customs declaration by forwarding agents
1. An e-customs dossier comprises:
1.1. House bill of lading for goods exported by sea: e-form according to Form No. 3, Appendix VI to this Regulation;
1.2. House air waybill of lading for goods exported by air: e-form according to Form No. 10, Appendix VI to this Regulation.
2. E-customs declaration procedures:
When making e-customs declaration, customs declarants shall:
2.1. Electronically fill strictly according to the items and standard format in the house bill of lading and the house air waybill of lading specified in Clause 1 of this Article.
2.2. Send to the customs office the information electronically declared in the house bill of lading at least 01 hour before the ship leaves the seaport or the house air waybill of lading immediately after issuing a bill of lading to the consignor.
2.3. Receive feedback from the customs office:
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b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office.
2.4. Make declaration of modification and supplementation:
Customs declarants may modify and supplement the house bill of lading or the house air waybill of lading after receiving the notice of acceptance of declared information and before the means of transport leaves the airport or seaport if they have plausible reasons and obtain the approval of the director of the E-Customs Sub-Department, for house bills of lading, or of the director of the E-Customs Sub-Department that performs procedures for the aircrafts exit, for house air waybills of lading.
When modifying and supplementing the declaration, customs declarants shall fill modified and supplemented information in the house bill of lading according to Form No. 3, Appendix VI, or in the house air waybill of lading according to Form No. 9, Appendix VI to this Regulation, clearly stating the reason, send it to the customs office, receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office, or receive the notice of acceptance of declared information as certification of full declaration of to be-adjusted and -supplemented contents to the customs office.
Article 22. Examination and receipt of e-customs declaration information
1. Receipt of information
Customs offices shall via the e-customs data processing system receive information sent in by shipping agents, airlines and forwarding agents.
1.1. If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;
1.2. If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.
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2.1. The director of the Customs Sub-Department that receives e-customs declaration information on seagoing ships or aircraft may make decision to permit clearance for means of transport which are exempt from customs inspection by uploading the risk item in the e-customs data processing system within his/her decentralized competence.
2.2. If so requested by the e-customs data processing system, customs officers shall personally check the information declared by customs declarants, specifically: checking information which needs to be checked at the systems request and comparing it with management regulations.
If the results of examination show compliance with legal provisions, clearance decisions shall be made.
2.3. The head of the team in charge of procedures for means of transport on entry and exit shall make decision to permit clearance for means of transport not specified at Points 2.1 and 2.2 of this Clause.
2.4. On the basis of results of examination, the e-customs data processing system shall send a notice of instructions on customs procedure performance for seagoing ships or a notice on instructions on customs procedure performance for aircraft to customs declarants and port authorities. If a port authority is not yet electronically connected to the customs office, a notice of instructions on customs procedure performance for seagoing ships or aircraft shall be sent in writing. A notice of instructions on customs procedure performance for seagoing ships or aircraft shows one of the following contents:
a/ Clearance is permitted for the means of transport on exit;
b/ Clearance is not yet permitted (with the reason clearly stated).
3. For cases of declaration of supplemented and adjusted information, on the basis of results of examination and decisions of the directors of the Sub-Departments, the e-customs data processing system shall send to the customs declarant a notice with the following content:
3.1. Notification on request for adjustment and supplementation (clearly stating the reason);
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4. Customs offices shall via the e-customs data processing system receive information on the time of arrival and departure, stop-over time, time of loading and unloading of goods onto and from seagoing ship or aircraft sent in by the airport or seaport authority. If the airport or seaport authority is not yet electronically connected to the customs office, the receipt of information shall be effected through paper dossiers.
Section III. E-CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT MOVING FROM OR TO PORT
Article 23. E-customs declaration procedures at ports of departure
1. An e-customs dossier comprises:
1.1. General declaration for seagoing ships, or consolidated declaration for aircraft;
1.2. Declaration of cargo transported by sea or declaration of cargo transported by air;
1.3. House bill of lading or house air waybill of lading.
2. E-customs declaration:
2.1. E-customs declaration by shipping agents and airline agents
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a/ Create information in the general declaration: e-form according to Form No. 1, Appendix VI, for seagoing ships, or the consolidated declaration: e-form for Form No. 8, Appendix VI, for aircraft.
When a seagoing ship or aircraft carries exported goods, the shipping agent or airline agent shall fill in the declaration of cargo transported by sea or the declaration of cargo transported by air: e-form according to Form No. 2 or Form No. 9, Appendix VI to this Regulation (information filled in the declaration of cargo transported by sea or the declaration of cargo transported by air must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).
b/ Send to the customs office the general declaration and the declaration of cargo transported by sea at least 01 hour before the ship leaves the port or the consolidated declaration and the declaration of cargo transported by air at least 01 hour before the aircraft takes off.
c/ Receive feedback from the customs office:
c.1. Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;
c.2. Receive the notice of acceptance of declared information as certification of full declaration to the customs office:
2.2. E-customs declaration by forwarding agents
When making e-customs declaration, if exported goods are involved, forwarding agents shall follow the provisions of Article 21 of this Regulation.
3. Receive declared information:
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a/ If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;
b/ If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.
3.2. The General Department of Customs shall provide specific guidance on the case in which a means of transport performs e-customs procedures at the port of departure but the Customs Sub-Department at the port of arrival has not yet applied e-customs procedures.
Article 24. E-customs declaration procedures at ports of arrival
1. An e-customs dossier comprises:
1.1. General declaration for seagoing ships, or consolidated declaration for aircraft;
1.2. Declaration of cargo transported by sea or declaration of cargo transported by air;
1.3. House bill of lading or house air waybill of lading.
2. E-customs declaration:
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When making e-customs declaration, shipping agents or airline agents shall:
a/ Fill in the declaration of cargo transported by sea or the declaration of cargo transported by air: e-form according to Form No. 2 or Form No. 9, Appendix VI to this Regulation, if imported goods are involved (information declared in the declaration of cargo transported by sea or air must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).
b/ Send to the customs office the declaration of cargo transported by sea at least 12 hours before the ship arrives at the port or the declaration of cargo transported by air at least 01 hour before the aircraft lands.
c/ Receive feedback from the customs office:
c.1. Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office; or
c.2. Receive the notice of acceptance of declared information as certification of full declaration to the customs office.
2.2. E-customs declaration by forwarding agents
When making e-customs declaration, if imported goods are involved, forwarding agents shall follow the provisions of Article 17 of this Regulation.
3. Receipt of declared information:
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a/ If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;
b/ If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.
3.2. The General Department of Customs shall provide specific guidance on the case in which a means of transport performs e-customs procedures at the port of arrival but the Customs Sub-Department at the port of departure has not yet applied e-customs procedures.
Section IV. E-CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT BY SEA IN TRANSIT
Article 25. E-customs procedures at ports of entry
1. An e-customs dossier comprises:
1.1. General declaration: e-form according to Form No. 1, Appendix VI to this Regulation.
1.2. Declaration of cargo transported by sea: e-form according to Form No. 2, Appendix VI to this Regulation.
2. E-customs declaration:
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2.1. Fill in the general declaration and the declaration on cargo transported by sea strictly according to the items and formats specified at Points 1.1 and 1.2, Clause 1 of this Article (information declared in the declaration of cargo transported by sea must be specific for the customs office to know and identify the shape, physic characteristics and quality of the goods. General information is not accepted. Refer to Form No. 30 in Appendix XIV).
2.2. Send to the customs office the above declarations at least 12 hours before the ship arrives at port.
2.3. Receive feedback from the customs office:
a/ Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;
b/ Receive the notice of acceptance of declared information as certification of full declaration to the customs office;
2.4. Receive the notice on instructions on customs procedure performance for seagoing ships and comply with the notices content:
a/ Clearance is permitted for the means of transport for transit;
b/ Clearance is not yet permitted.
3. Examination and receipt of declared information:
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Customs offices shall via the e-customs data processing system receive information sent in by shipping agents.
a/ If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;
b/ If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.
3.2. Examination and making of decision to permit clearance
a/ The director of the Customs Sup-Department that receives e-customs declaration information on seagoing ships or aircraft may make decision to permit clearance for means of transport which are exempt from customs inspection by uploading the risk item in the e-customs data processing system within his/ her decentralized competence.
b/ If so requested by the e-customs data processing system, customs officers shall personally check the information declared by customs declarants, specifically: checking information which needs to be checked at the systems request and comparing it with management regulations.
If results of examination show compliance with legal provisions, clearance decisions shall be made.
c/ The head of the team in charge of procedures for means of transport on entry or exit shall make decision to permit clearance for means of transport not specified at Items a and b of this Point.
d/ On the basis of results of examination, the e-customs data processing system shall send a notice of instructions on customs procedure performance for seagoing ships to customs declarants and port authorities. If a port authority is not yet electronically connected to the customs office, the notice of instructions on customs procedure performance for seagoing ships shall be sent in writing. A notice of instructions on customs procedure performance for seagoing ships shows one of the following contents:
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d.2. Clearance is not yet permitted (clearly stating the reason).
4. The General Department of Customs shall provide specific guidance on the case in which a means of transport performs e-customs procedures at the port of entry but the Customs Sub-Department at the port of exit has not yet applied e-customs procedures.
Article 26. E-customs procedures at ports of exit
1. E-customs declaration
When making e-declaration, shipping agents shall:
1.1. Fill in the general declaration according to Form No. 1, Appendix VI to this Regulation.
1.2. Send to the customs office the general declaration before the ship leaves port.
1.3. Receive feedback from the customs office:
a/ Receive the notice of request for adjustment and supplementation, and make modification and supplementation as requested by the customs office;
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2. Receipt of declared information:
2.1. Customs offices shall via the e-customs data processing system receive information sent in by shipping agents.
a/ If accepting declared information, the e-customs data processing system shall send a notice of acceptance of declared information according to Form No. 13, Appendix VI to this Regulation;
b/ If not accepting the declared information, the e-customs data processing system shall send a notice of request for adjustment and supplementation according to Form No. 13, Appendix VI to this Regulation.
2.2. Examination and making of decision to permit clearance:
a/ The director of the Customs Sup-Department that receives e-customs declaration information on seagoing ships may make decision to permit clearance for means of transport which are exempt from customs inspection by uploading the risk item in the e-customs data processing system within his/her decentralized competence.
b/ If so requested by the e-customs data processing system, customs officers shall personally check the information declared by customs declarants, specifically: checking information which needs to be checked at the systems request and comparing it with management regulations.
If results of examination show compliance with legal provisions, clearance decisions shall be made.
c/ The head of the team in charge of procedures for means of transport on entry or exit shall make decision to permit clearance for means of transport not specified at Items a and b of this Point.
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d.1. Clearance is permitted for the means of transport for exit;
d.2. Clearance is not yet permitted (clearly stating the reason).
2.3. Customs Sub-Departments of port of entry and port of exit shall take supervisory measures to keep goods on board ships intact during transit.
2.4. The General Department of Customs shall provide specific guidance on the case in which a means of transport performs e-customs procedures at the port of exit but the Customs Sub-Department at the port of entry has not yet applied e-customs procedures.
SPECIAL PRIORITY TRADERS IN CUSTOMS PROCEDURES
Article 27. Purposes of recognition of special priority traders
1. To encourage traders to properly observe the customs law.
2. To create the most favorable conditions for commercial import and export activities while ensuring effective customs management.
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To be recognized as special priority traders in customs procedures, traders must satisfy the following conditions:
1. Having properly observed customs law by the time of consideration for recognition.
Newly established traders shall be determined as having properly observed customs law in the following cases: traders merged, separated or newly invested from recognized special priority traders (including traders recognized overseas as special priority traders in customs procedures);
2. Having a transparent accounting system compliant with all provisions of the Accounting Law and accounting standards, facilitating audit work;
3. Having an information technology system for managing all data on goods production, business, transportation and forwarding activities meeting customs management requirements, specifically:
3.1. Managing all cost-accounting work in accordance with current accounting management regulations;
3.2. For production and business traders, the system must be capable of managing all stages of production and business chains. The system is capable of balancing inputs and outputs according to management regulations promulgated by customs offices.
3.3. Supplying sufficient information at the request of customs offices;
3.4. Being capable of preserving goods production, business, transportation and forwarding records in electronic form in a secure and safe manner for a period 5 years longer than currently prescribed by law;
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5. Having sound financial capability;
6. Having a contingent of staff in charge of performing customs procedures who possess professional customs certificates, or using capable customs procedures agents with good records of observance of customs law.
Article 29. Procedures for registration for recognition as special priority trader
1. Submitting of dossiers of request for recognition as special priority trader.
Traders that fully meet the conditions specified in Article 28 of this Regulation shall submit dossiers of request to the General Department of Customs, each comprising the following papers:
1.1. Written request for recognition as special priority trader, made according to Form No. 3, Appendix XIV to this Regulation;
1.2. Copy of the trader establishment decision (business registration certificate or investment license/ investment certificate);
1.3. Report on self-assessment of satisfaction of all conditions required for a special priority trader.
2. Order of receipt of dossiers of registration and consideration for recognition as special priority trader
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2.1. Receiving and checking the completeness and validity of registration dossiers
If a dossier is complete and valid, it shall issue a notice on acceptance of the dossier. If rejecting the dossier, it shall issue a written reply clearly stating the reason.
2.2. Requesting the trader-registrant to supply information on satisfaction of all conditions required for a special priority trader.
Within 30 days after the dossier is accepted, the trader shall supply sufficient information as requested by the General Department of Customs.
A trader that fails to prepare sufficient information on time as requested may make a written request to the General Department of Customs for consideration and extension for another 30 days.
For a trader that fails to supply sufficient information at the request of the General Department of Customs or make clear the supplied information, or refuses to supply information, the General Department of Customs shall issue a written notice of its refusal to consider recognition as special priority trader.
2.3. Assessing and appraising dossiers of registration and making decision to recognize special priority traders
The General Department of Customs shall check and evaluate the compliance of traders. Traders shall coordinate with and create conditions for customs offices to evaluate the extent of trader compliance.
Within 180 working days from the date of acceptance of the dossier, if a trader is determined to satisfy all conditions specified in Article 29 of this Regulation, the General Director of the General Department of Customs shall issue certificates of recognition as special priority trader according to Form No. 4, Appendix XIV to this Regulation. The certificate shall be sent to the trader and notified to concerned state agencies.
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If refusing to grant a certificate of recognition as special priority trader, the General Department of Customs shall issue a written reply clearly stating the reason to the trader.
Article 30. Procedures for withdrawal of certificates of recognition as special priority trader
1. Cases of withdrawal
Traders that have been recognized as special priority traders but cannot maintain the conditions specified in Article 28 of this Regulation shall have their certificates of recognition withdrawn.
2. Withdrawal procedures
2.1. When having sufficient grounds for determining that a trader has violated the prescribed conditions on special priority trader, the customs office that has made a written record of the violation shall make decision to suspend the traders right to enjoy customs procedure priorities in the area under its management, and send a report enclosed with relevant documents to the General Department of Customs.
The General Department of Customs shall consider and make decision to suspend the traders right to enjoy customs procedure priorities nationwide. If ascertaining that the trader has violated the prescribed conditions on special priority trader, the General Department of Customs shall carry out procedures for withdrawing the certificate, upload information in the e-customs data processing system, and notify it to concerned agencies and on the mass media.
2.2. When receiving information on signs of violation of conditions on special priority trader, the customs office shall immediately send a report together with relevant documents to the General Department of Customs for promptly taking measures to verify the information and conduct unexpected inspection when necessary.
If finding that the trader does not violate the conditions on special priority trader, the General Department of Customs shall issue a written notice thereon to the reporting customs office.
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Article 31. Rights and obligations of special priority traders
1. Rights of special priority traders:
Apart from the rights specified in Clause 1, Article 8 of this Regulation, special priority traders are entitled to:
1.1. Use provisional customs declarations for release of goods: complete clearance procedures on the basis of using single e-declarations/month (below referred to as monthly e-declarations) for all regularly imported and exported goods with the same partner, of the same form of import and export, and already released under provisional customs declaration forms;
1.2. Have documentary inspections or physical inspections of goods conducted at their offices or other places registered by them and accepted by customs offices;
1.3. Perform e-customs procedures 24 hours a day and 7 days a week;
1.4. Use the form of security in the form of pledge of trust for fulfilling tax liabilities.
2. Obligations of special priority traders:
Apart from the obligations specified in Clause 1, Article 8 of this Regulation, special priority traders are obliged to:
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2.2. Observe periodical compliance inspection and appraisal requests according to plan notified in advance or unexpected requests of customs offices;
2.3. Properly and fully implement commitments stated in the memo of understanding with customs offices.
Article 32. Provisional declaration for release of goods
When making e-customs declaration, customs declarants shall:
1. Create e-customs declaration information on computer strictly according to the items and standard format specified in Form No. 1, Appendix VII to this Regulation, and take responsibility for the declared information.
If customs declarants are customs procedure agents, they shall clearly declare the contents authorized to them.
2. Send the e-customs declaration to the customs office.
3. Receive feedback from the customs office:
3.1. Receive and comply with the requests stated in the notice of instructions on e-customs procedure performance;
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3.3. For goods permitted by the customs office for release on the basis of a provisional declaration, in order to receive the goods, the customs declarant shall bring the goods release order to the border-gate Customs Sub- Department.
Article 33. Examination and receipt of provisional declarations
The e-customs data processing system shall automatically examine and receive registration of provisional declarations and accept goods release based on these declarations.
If detecting signs of violation of customs law, the director of the E-Customs Sub-Department shall make decision to conduct physical inspection of goods.
For goods subject to management according to commodity policies and taxable goods, these commodity policies and tax policies are applied at the time of registration of provisional declarations.
Article 34. Declaration and receipt of information for finalizing provisional declarations
1. Declaration of information for finalizing provisional declarations
Within 30 days after registering the provisional declaration, the customs declarant shall declare information for finalizing the provisional declaration.
When declaring information for finalizing the provisional declaration, the customs declarant shall:
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If customs declarants are customs procedure agents, they shall clearly declare the contents authorized to them.
1.2. Send the e-customs declaration to the customs office.
1.3. Receive feedback from the customs office:
a/ Receive the notice of rejection of information for finalizing the provisional declaration according to Form No. 3, Appendix VII to this Regulation, and make adjustment and supplementation at the request of the customs office;
b/ Receive the notice of acceptance of information for finalizing the provisional declaration according to Form No. 3, Appendix VII to this Regulation.
2. Receipt of information for finalizing the provisional declaration
The e-customs data processing system shall automatically check and receive information for finalizing provisional declarations and certify clearance based on finalized declarations; if rejecting such information, the system shall send a notice of rejection of information for finalizing the provisional declaration, clearly stating the reason.
Article 35. Declaration of receipt of information for finalizing multiple provisional declarations
1. Declaration of information for finalizing multiple provisional declarations
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1.2. Declaration of information in monthly e-declarations must be made from the 1st to the 5th every month.
1.3. When making monthly e-declaration, customs declarants shall:
a/ Create e-customs declaration information on computer strictly according to the items and standard format specified in Form No. 2, Appendix VII to this Regulation, and take responsibility for the declared information.
If customs declarants are customs procedure agents, they shall clearly declare the contents authorized to them.
b/ Send the monthly e-customs declaration to the customs office.
c/ Receive feedback from the customs office:
c.1. Receive the notice of rejection of information in the monthly e-declaration according to Form No. 3, Appendix VII to this Regulation, and modify and supplement information for finalizing the provisional declaration at the request of the customs office;
c.2. Receive the notice of acceptance of information in the monthly e-declaration according to Form No. 3, Appendix VII to this Regulation, for completing customs procedures.
2. Receipt of information in monthly e-declarations
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E-CUSTOMS PROCEDURES FOR GOODS IMPORTED AND EXPORTED UNDER PURCHASE AND SALE CONTRACTS
Article 36. E-customs dossiers for goods imported and exported under purchase and sale contracts
1. E-customs dossier for exported goods
1.1. E-customs declaration made according to Form No. 1, Appendix VIII to this Regulation.
When it is necessary to produce and submit the paper declaration at the request of competent agencies, the e-customs declaration shall be printed out according to Form No. 5a, Appendix XIV to this Regulation.
1.2. In the following specific cases, an e-customs dossier for exported goods must additionally comprise the following documents:
a/ Bill of lading: e-form according to Form No. 3 (for goods transported by sea) or Form No. 10 (for goods transported by air), Appendix VI to this Regulation, or 01 copy of the original or master copy of the bill of lading on which appears the word copy or a document of validity equivalent to bill of lading for goods exported to abroad or the financial invoice for goods sold to an export processing enterprise in the case the customs declarant requests the customs office to certify actual exportation;
b/ Detailed list of goods, for goods of different kinds or packages: 01 original;
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d/ Other documents as prescribed by relevant laws: e-form or 01 printed copy each.
2. E-customs dossier for imported goods:
2.1. E-customs declaration according to Form No. 1, Appendix VIII to this Regulation.
When it is necessary to produce and submit the paper declaration at the request of competent agencies, the e-customs declaration shall be printed out according to Form No. 5b, Appendix XIV to this Regulation.
2.2. Goods purchase and sale contract or paper of equivalent validity: e-form according to Form No. 17, Appendix VIII to this Regulation, or 01 printed copy;
2.3. Commercial invoice: an e-form according to Form No. 4, Appendix VIII to this Regulation, or 01 original;
2.4. Bill of lading: 01 copy of the original or master copy of the bill of lading on which appears the word copy or a document of validity equivalent to bill of lading or an e-form according to Form No. 3 (for seaway), Form No. 10 (for airway) in Appendix VI to this Regulation;
2.5. In the following specific cases, an e-customs dossier for imported goods must additionally comprise the following documents:
a/ Detailed list of goods, for goods of different kinds or packages: 01 original;
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c/ Expertise document, for goods cleared on the basis of expertise results: an e-form according to Form No. 11, Appendix VIII to this Regulation, or 01 original;
d/ Import value declaration, for goods subject to value declaration: an e-form according to Form No. 2, Appendix VIII;
dd/ Import permit issued by a competent state agency, for goods subject to import permit as prescribed by law: an e-form according to Form No. 3, Appendix VIII to this Regulation, or 01 original, for a single importation, or a copy, for multiple importations, together with the original for comparison;
e/ Certificate of origin (C/O), for customs declarants who request application of special preferential import tax rates: an e-form according to Form No. 5, Appendix VIII to this Regulation, or 01 original.
g/ Other documents as prescribed by relevant laws: e-form according to Form No. 15, Appendix VIII to this Regulation, or 01 printed copy.
3. For copies of documents specified in this Article, the trader head or his/her authorized person shall certify them by signing their names and affixing the seal to and take responsibility for the legality of these papers.
Article 37. E-customs declaration
When making e-customs declaration, customs declarants shall:
1. Create e-customs declaration information on computer strictly according to the items and standard format specified in Form No. 1, Appendix VIII to this Regulation, and take responsibility for the declared information.
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2. Send the e-customs declaration to the customs office.
3. Receive feedback from the customs office:
3.1. Receive the notice of rejection of the e-customs declaration, and modify and supplement the e-declaration at the request of the customs office.
3.2. Receive the notice of instructions on customs procedure performance and, if the e-customs declaration form is accepted, perform the following jobs:
a/ Comply with the requests stated in the notice of instructions on e-customs procedure performance;
b/ Print out the declaration (02 copies) according to Form No. 5a, for exported goods, or Form No. 5b, for imported goods, in Appendix XIV to this Regulation, based on the e-customs declaration already accepted by the customs office (below referred to as the printed e-customs declaration); the appendix to the printed e-customs declaration, according to Form No. 6a, for exported goods, or Form No. 6b, for imported goods, in Appendix XIV to this Regulation, if the exported or imported goods are of 4 or more different kinds; the list of containers, made according to Form No. 15, Appendix XIV, if any; sign and affix the seal on the printed e-customs declaration, its appendix and the list of containers;
c/ For goods permitted for prompt clearance based on the e-customs declaration, the customs declarant shall bring the printed e-customs declaration to the customs office for certification of completed e-clearance;
d/ For goods for which the E-Customs Sub-Department requests submission or production of documents in the customs dossier before clearance, the enterprise shall submit or produce the printed e-customs declaration together with documents in the customs dossier as requested;
dd/ For goods for which the E-Customs Sub-Department requests production of documents in the customs dossier and of which it will conduct physical inspection, the enterprise shall submit and produce the printed e-customs declaration together with documents in the customs dossier and produce as requested the goods for inspection by the E-Customs Sub-Department;
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g/ Certification of e-clearance completed, release of goods or delivery of goods for preservation shall be made at the E-Customs Sub-Department with which the e-customs declaration was registered or the section in charge of e-customs procedures at border gate.
4. When the customs declarant needs certification of actual exportation for an exported goods lot, the customs declarant shall supply additional information on the bill of lading or financial invoice (for goods exported into an export processing zone) and receive the customs offices notice of actual exportation.
5. Customs declarants may submit or produce later the originals of some documents in the customs dossier, except the export or import permit for goods subject to export or import permit as prescribed by law, and must declare the late submission on the e-customs declaration. They shall declare and submit/ produce documents at the request of the customs office within 30 days from the date of registration of e-customs declarations.
The director of the E-Customs Sub-Department which receives and processes e-customs declarations may permit late submission by making decision to upload the risk item in the e-customs data processing system and to adjust it when necessary.
6. Customs declarants may make incomplete e-customs declarations for performing customs procedures when fully meeting the following conditions:
6.1. An incomplete e-customs declaration is a declaration made according to the items and format specified in Clause 1 of this Article but does not yet contain complete information on exported goods.
6.2. Customs declarants may make incomplete e-customs declarations for performing customs procedures for imported goods.
a/ When making incomplete e-customs declarations, customs declarants shall declare incomplete information on the basis of existing documents in the e-customs dossier;
b/ The declared commodity code must not be different from that filled in the e-customs declaration to be completed later. If the identification of a commodity code requires analysis and assessment of the exported or imported goods, the director of the E-Customs Sub-Department may make decision on a case-by-case basis;
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6.3. Customs declarants shall complete e-customs declarations under the provisions of Clause 1 of this Article immediately after obtaining full information on the imported goods on the basis of documents in customs dossiers which must be available within the time limit prescribed by law, for completing e-customs procedures.
6.4. For taxable goods, tax policies effective at the time of registration of e-customs declarations are applied.
6.5. Acceptance of incomplete e-customs declarations is decided by directors of E-Customs Sub-Departments on a case-by-case basis.
7. Customs declarants may request customs offices to permit modification and supplementation or replacement of e-customs declaration already registered provided that:
7.1. Modification and supplementation after the issuance of channeling decisions and before the physical inspection of goods;
7.2. Modification and supplementation when the customs declarant himself/herself finds out errors affecting the payable tax amount within 60 days from the date of registration of the customs declaration but before the customs office conducts tax examination and inspection at the customs declarants office;
7.3. Modification and supplementation when the goods have been cleared, if the modification and supplementation of the e-customs declaration do not affect the import and export control policy and tax policy applicable to imported and exported goods and before the customs office conducts post-clearance inspection;
7.4. Modification and supplementation after the goods inspection starts but does not yet finish, if plausible reasons are given in writing;
7.5. Replacement of the e-customs declaration in case of change of the form of importation or exportation, provided that the goods are not yet released;
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Article 38. Time of e-customs declaration
1. The time when customs declarants must fill in the e-customs declaration for imported and exported goods is as prescribed in Clause 1 and Clause 2, Article 18 of the Customs Law.
2. The e-customs data processing system shall receive e-customs declarations 24 hours a day and 7 days a week. Customs offices shall examine and register e-customs declarations during working hours.
Directors of E-Customs Sub-Departments shall make decision on examination and registration of e-customs declarations outside working hours.
Article 39. Examination and receipt of registration of e-customs declaration forms
1. The e-customs data processing system shall automatically check and receive registration of e-customs declarations.
If so requested by the system, customs officers shall themselves preliminarily check the information declared by customs declarants, specifically:
1.1. Checking the compatibility between names and codes of imported or exported goods;
1.2. Checking the full declaration of items in the e-customs declaration;
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2. In case of rejection, the e-customs data processing system shall send a notice on rejection of the e-customs declaration, clearly stating the rejection reason.
3. In case of acceptance, the e-customs data processing system shall issue an e-customs declaration number and channel the declaration in one of the following forms:
3.1. Accepting clearance based on declared e-customs information.
3.2. Checking documents in the customs dossier before the clearance of goods. Customs officers shall check documents, upload the results of examination in the e-customs data processing system; print out 02 paper document examination result cards, according to Form No. 7, Appendix XIV to this Regulation, sign and affix the seal to the cards, request customs declarants to sign the cards; then hand 01 card to customs declarants while filing the other card in the dossier.
3.3. Checking paper documents in the customs dossier and conduct physical inspection of goods before permitting clearance.
Customs officers shall check paper documents in the customs dossiers under the provisions of Clause 3.2 of this Article.
Customs officers who conduct physical inspection of goods shall upload the results of inspection in the e-customs data processing system; print 02 goods inspection result cards, according to Form No. 8, Appendix XIV to this Regulation, sign and affix the seal to the cards, request customs declarants to sign the cards; then hand 01 card to the customs declarants while filing the other card in the dossier.
Article 40. Management of import and export permits
1. Before or when filling in an e-customs declaration for importing or exporting the first goods lot under an import or export permit (including an extract of the import or export permit already registered at another Customs Sub-Department), customs declarants shall declare the permit according to the items and standard format in Form No. 3, Appendix VIII to this Regulation.
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If so requested by the e-customs data processing system or competent authorities, customs officers shall check permits. If accepting these permits, they shall give certification in the e-customs data processing system, and, in case of submission of paper documents, give certification E-customs procedure performance registered, sign and affix the seal to the export or import permits, and return them to customs declarants.
2. The e-customs data processing system shall automatically monitor import and export permits of customs declarants for goods for which import or export customs procedures are performed at E-Customs Sub-Departments on the basis of goods codes in the Import and Export Tariffs or reference codes provided by customs declarants and the permits contents.
Import or export permits already registered at an E-Customs Sub-Department are not used for the performance of customs procedures at another E-Customs Sub-Department. If they have to perform customs procedures at another E-Customs Sub-Department, customs declarants shall use permit extracts. A permit extract may be used for a certain goods lot or for the whole period, depending on the customs declarants import and export plan. Another Customs Sub-Department shall monitor permit extracts, issue monitoring cards and make reconciliation according to current regulations.
When they need permit extracts, customs declarants shall fill in Form No. 3, Appendix VIII to this Regulation, and send the form to the E-Customs Sub-Department.
If the declared information is accepted by the e-customs data processing system, customs declarants shall print permit extracts, Form No. 16 in Appendix XIV to this Regulation, sign and affix the seal to them for production to the E-Customs Sub-Department. On the basis of the results of examination of permit extracts, the head of the clearance team shall make decision to accept permit extracts, sign and affix the seal E-Customs Sub-Department to these extracts, then upload the result in the e-customs data processing system.
If rejecting the declared information or a permit extract, the e-customs data processing system shall issue a reply, clearly stating the reason.
Article 41. Examination of e-customs dossiers
1. Form and extent of examination
1.1. Forms of examination: Examining paper documents, examining e-documents (including also e-document transformed from paper documents);
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1.3. The form and extent of examination are determined under Clause 2, Article 4 of this Regulation.
2. Examination contents
Examining the declared contents on the e-customs declaration and documents in e-customs dossiers, comparing the declared contents with documents in e-customs dossiers; and checking the compliance of the declared contents with legal provisions.
Article 42. Inspection of goods
1. Form and extent of inspection
1.1. Form of inspection: inspection by customs officers, by machines, technical devices and other professional measures;
1.2. Extent of inspection: exemption from inspection; inspection of part or the whole of goods lot;
1.3. The form and extent of inspection are determined under Clause 2, Article 4 to this Regulation.
2. Inspection contents
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Article 43. Examination contents in the clearance process
1. Examination to determine names and codes of goods
1.1. The E-Customs Sub-Department that receives and processes customs dossiers shall determine the names and codes of goods. If finding that the declaration by a customs declarant is incorrect, it shall explain it to the customs declarant so that the latter can adjust the name and code of goods according to regulations, and give instructions on the classification of goods and application of codes to goods.
If customs officers, the E-Customs Sub-Department or the provincial/municipal Customs Department cannot determine the name and code of a goods, they shall report it to their immediate superiors for instruction, except for the case stated at Point 1.2 below.
1.2. If it is impossible to correctly determine the name and code of a goods unless its composition, content, ingredients, nature and utility are put up for laboratory analysis, the E-Customs Sub-Department shall together with the goods owner take samples of the goods and send them to the Center for Analysis and Classification of Imported and Exported Goods under the General Department of Customs (below referred to as the Center) for analysis and classification. On the basis of the analysis and classification result of the Center and other information, the E-Customs Sub-Department that receives and processes the customs dossier shall decide on the goods code.
1.3. If the customs declarant disagrees to the name and code of the goods determined by the E-Customs Sub-Department, he/she and the customs office shall together take samples, then choose through agreement an assessment trader for assessment of the samples. The assessment result of the assessment trader is the basis for the two parties to take follow-up action.
If the customs declarant and the customs office cannot reach agreement in selecting an assessment trader, the customs officer may select an assessment trader and make conclusion based on the results of assessment conducted by this trader. If the customs declarant does not agree to this conclusion, he/she may lodge a complaint in accordance with law
2. Examination to determine goods quantity
2.1. For ordinary goods items, the customs office shall prioritize the use of modern machines and technical equipment to check the quantities of goods. If detecting signs of violations related to quantity and weight of goods, customs officers shall personally inspect the goods for accurate determination.
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When there are grounds for ascertaining that examination cannot be conducted by the Customs modern machines and technical equipment or customs officers themselves, the customs office may permit the customs declarant to request assessment by an assessment trader.
Traders conducting assessment must meet all capability conditions prescribed by the Commercial Law and specific assessment requirements and shall take responsibility before law for their assessment results.
3. Examination to determine goods quality
3.1. For imported goods on the list of products and goods subject to quality inspection
Customs offices shall perform customs procedures on the basis of quality inspection registration papers or written notices on goods lots eligible for exemption from inspection (subject to documentary inspection only) or written notices on quality inspection results, food hygiene and safety inspection results or quarantine results which are satisfactory for import.
3.2. For imported goods not on the list of products and goods subject to quality state inspection
a/ If, though having used their means and equipment, the customs offices cannot determine the quality of goods for the purpose of applying goods import and export management policies, they shall reach agreement with customs declarants on the selection of an assessment trader to conduct assessment. The assessment traders conclusions are binding on the parties. Assessment can be conducted on the basis of samples or technical documents (catalogues, etc).
When there are grounds for ascertaining that examination cannot be conducted by the Customs modern machines and technical equipment or customs officers themselves, the customs office may permit the customs declarant to request assessment by an assessment trader.
Traders conducting assessment must meet all capability conditions prescribed by the Commercial Law and specific assessment requirements and shall take responsibility before law for their assessment results.
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4. Examination to determine the origin of goods
4.1. The examination of the origin of goods must be based on the actual conditions of goods, e-customs dossiers and information relating to goods.
4.2. The identification of the origin of imported or exported goods shall be conducted under the provisions of the Governments Decree No. 19/2006/ND-CP of February 20, 2006, and relevant guiding documents.
For imported goods eligible for tariff incentives under treaties to which Vietnam has signed or acceded, origin regulations in implementation of these treaties are applied.
4.3. Customs declarants shall take responsibility before law for the origin of exported goods. Customs officers may request customs declarants to supply necessary documents to prove the origin of their goods only when they doubt about the origin of exported goods.
4.4. Cases in which C/Os must be produced and/ or submitted, cases in which C/Os are not required to be produced and/or submitted in customs dossiers for imported goods:
a/ Cases in which e- or paper C/Os must be produced and/or submitted:
a.1. Goods originating from a country or a group of countries to which Vietnam accords special preferential tax rates in accordance with Vietnamese law and treaties to which Vietnam has signed or acceded;
a.2. Imported goods subject to special import management procedures in accordance with Vietnamese law or bilateral or multilateral treaties to which Vietnam is a contracting party;
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a.4. Goods imported from countries which are announced by Vietnam to currently be subject to dumping tax, anti-price subsidy tax, safeguards, tariff quotas or quantitative restrictions.
b/ Cases in which C/Os are not required to be produced and/or submitted:
b.1. Imported goods eligible for most-favored nation or ordinary tax rates and not falling into the cases specified above;
b.2. Imported goods eligible for special preferential tax rates and of the FOB value not exceeding USD 200.
In this case, customs declarants shall declare by themselves and take responsibility before law for the origin of goods.
4.5. If the actual origin of imported goods and the origin declared by a customs declarant are not the same but still within a country or territory entitled to Vietnams most-favored nation treatment, the customs office shall still impose the preferential tax rate as prescribed but, depending on the nature and severity of the violation, consider and handle the violation in accordance with law.
4.6. C/Os already submitted to the customs office cannot be substituted or modified in content, except for plausible reasons and when they are modified and substituted by their issuing agency within the time limit prescribed by law.
4.7. Conditions for application of preferential tax rates are prescribed for imported goods in general, regardless of the form of import and export of goods.
4.8. If doubting the origin of goods, the customs office may request the customs declarant to supply additional documents (if any) as proof, or request a competent authority of the country of exportation to give certification. Pending the availability of verification results, the goods are not eligible for preferential tariffs but customs procedures can be still performed for them.
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5. Tax examination
Customs officers shall examine tax dossiers as follows:
5.1. Examining the grounds for determining that the goods are tax-free in case the customs declarant declares that the goods is not subject to import tax, export tax, value added tax or special consumption tax.
5.2. Examining the grounds for determining the goods eligibility for tax exemption or reduction in case the customs declarant declares that the goods are entitled to tax exemption or tax reduction or exemption consideration.
5.3. Checking the tax bases so as to determine the payable tax amount in case the imported or exported goods are taxable. The checking contents include:
a/ Checking the customs declarants declaration of the quantity and unit of calculation of the imported or exported goods;
b/ Checking the value declared by the customs declarant and implementing current regulations on customs valuation of imported and exported goods;
c/ Checking the customs declarants declaration of the import tax, export tax, value added tax and/or special consumption tax rates; and price differences (if any);
d/ Checking the conditions for application of the tax payment time limit or tax enforcement measures as prescribed by the tax law.
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1. Forms of sampling: Taking sample goods, photographing.
2. Cases in which sampling is required:
2.1. At the request of customs officers
The e-customs data processing system shall automatically identify goods lots for which sampling is required and the form of sampling.
When it is necessary to take samples or change the form of sampling for customs management purposes, the head of the clearance team under the E-Customs Sub-Department that receives and processes e-customs declarations shall make sampling decisions.
2.2. At the request of customs declarants.
3. Sampling procedures:
3.1. Samples must be taken in a minimum number sufficient for analysis, assessment and classification according to regulations on analysis and classification of imported and exported goods;
3.2. When taking samples, a sampling written record must be made according to Form No. 17, Appendix XIV, and uploaded in the e-customs data processing system, and filed together with the samples;
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3.4. Samples must be signed by the two parties for certification and sealed;
3.5. Upon handover of samples, a handover written record must be made and signed for certification.
3.6. Imported raw materials and materials for the production of goods for export which are permitted for transportation to border gate and are exempt from physical inspection but are subject to sampling must have samples taken at border-gate customs offices or manufacture plants, factories or establishments. The sampling shall be indicated in box 14 on the export declaration or box 17 on the import declaration.
If the customs declarant requests sampling at a border gate, the E-Customs Sub-Department or border-gate Customs Sub-Department shall take samples according to regulations.
If the enterprise requests sampling at the manufacture plant, factors or establishment, it shall perform procedures for transportation to border gate according to regulations. The E-Customs Sub-Department shall take samples.
4. Preservation of samples:
4.1. Samples shall be preserved at:
a/ The analysis and classification center (for samples analyzed by the center);
b/ The Customs Sub-Department (for samples taken by the Sub-Department for performing sample-related operations; if samples are images, paper photos shall be preserved while e-photos stored in the e-customs data processing system);
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4.2. Sample preservation duration
a/ Analyzed samples preserved at the analysis and classification center and the Customs Sub-Department to serve the implementation of goods import and export management policies shall be preserved for 90 days from the date the goods are cleared. In case there is a dispute or complaint, they shall be preserved till the dispute or complaint is completely settled;
b/ Samples of raw materials for processing shall be preserved at enterprises till enterprises complete procedures for liquidation of processing contracts;
c/ Samples of raw materials for the production of goods for export shall be preserved at enterprises till enterprises complete procedures for liquidation of import declarations.
Article 45. Transportation of goods to customs declarants places for preservation
1. Cases in which goods are permitted to be transported to customs declarants places for preservation:
1.1. For goods of which appraisal must be conducted to determine whether they can be imported or exported and which the owners make a request for permission to transport to their places for preservation, customs offices may accept such request only when all customs control conditions are met;
1.2. For goods which are subject to animal and plant quarantine, food hygiene and safety inspection, goods quality inspection according to quality standards before they can be cleared and which the owners make a request for permission to transport to their places for preservation, customs offices may accept such request, unless it is not accepted by specialized state management agencies. Within 30 days from the date they transport the goods to preservation places, goods owners shall additionally declare in the customs dossiers the notice on results of inspection or quarantine conducted by competent state inspection agencies.
2. Customs declarants shall fill in Form No. 15, Appendix VIII to this Regulation, to request permission for transporting goods to their places for preservation, and take responsibility for preserving the goods in their original conditions.
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4. Customs officers in E-Customs Sub-Departments shall base themselves on decisions made in the e-customs data processing system to sign and affix the seal on the box on certification of goods transported to preservation places on the printed e-customs declaration.
1. Cases in which goods are permitted to be released:
1.1. Goods which are permitted for import or export but are subject to valuation, appraisal, analysis and classification for determining payable tax amounts when their owners perform the tax obligations on the basis of self-assessment (added with the tax amount expected to be adjusted by the customs office, if any) in the case imported or exported goods are entitled to tax payment grace as prescribed by tax law or credit institutions or other institutions operating under the provisions of the Law on Credit Institutions provide guarantee for payable tax amounts.
1.2. Goods imported or exported on the basis of provisional declarations of special priority traders.
2. Heads of clearance teams under E-Customs Sub-Departments shall make decision on release of goods under Clause 1.1 of this Article. Such decision shall be made in the e-customs data processing system.
3. Customs officers in E-Customs Sub-Departments shall base themselves on decisions made in the e-customs data processing system to sign and affix the seal on the box on certification of release of goods on the printed e-customs declaration.
Article 47. Clearance of goods
1. Goods are cleared after customs procedures are completed
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For other goods on the list of those subject to state quality inspection which are not required to obtain inspection results showing that they meet all import conditions before clearance, they are cleared on the basis of papers of registration for state quality inspection. Customs offices are not responsible for the quality of imported goods after clearance.
2. Goods for which customs procedures have not yet been completed may be cleared in one of the following cases:
2.1. The customs dossier lacks some original documents but the customs office agrees that they can be submitted later;
2.2. The payable tax amount is not yet paid or fully paid within the prescribed time limit but a credit institution or another institution operating under the Law on Credit Institutions provides guarantee for the payable tax amount, except for imported or exported goods eligible for tax payment grace as prescribed by the tax law.
3. Deciding competence
3.1. Directors of E-Customs Sub-Departments that receive and process e-customs declarations may make decision on clearance for goods lots exempt from customs inspection by deciding to upload the risk item in the e-customs data processing system within their decentralized competence.
3.2. Customs officers examining dossiers and goods may make decision on clearance in the following cases:
a/ The results of documentary inspection show that the dossier is lawful, for goods lots subject to inspection of e-customs dossiers.
b/ The results of physical inspection of goods show that the goods are compatible with declared information, for goods lots subject to physical inspection.
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4. Customs officers in E-Customs Sub-Departments shall base themselves on decisions made in the e-customs data processing system to sign and affix their seal on the box on certification of clearance on the printed e-customs declaration.
Article 48. Certification of actual exportation
1. Bases for certification of actual exportation: export e-customs declaration, information from summary declarations on exported goods, information from bills of lading for exported goods, for goods exported abroad, or financial invoices or documents certifying that goods have been brought into non-tariff zones, for goods sold to enterprises in export processing zones or non-tariff zones.
2. The e-customs data processing system shall automatically make comparison to certify actual exportation. If so requested by the e-customs data processing system, customs declarants shall produce one of documents specified in Clause 1 of this Article. Customs officers in E-Customs Sub-Departments shall check and certify actual exportation. The results will be uploaded in the e-customs data processing system.
3. When so requested by customs declarants, customs officers in E-Customs Sub-Departments shall base themselves on information on actual exportation in the e-customs data processing system to sign and affix their seal on the box of certification of actual exportation on the printed e-customs declaration.
4. E-Customs Sub-Departments shall, upon request, supply information on actual exportation according to the items and standard format to tax offices and competent agencies.
E-CUSTOMS PROCEDURES FOR IMPORTED AND EXPORTED GOODS TRANSPORTED TO OR FROM BORDER GATE
Article 49. General provisions on transportation to or from border gate
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1.1. Exported goods transported to border gate are those which are transported under customs inspection and supervision from an outside-border gate place of customs procedure performance or an inland goods inspection place to the border gate of exportation.
1.2. Imported goods transported from border gate are those which are transported under customs inspection and supervision from the border gate of importation to an outside-border gate place of customs procedure performance or an inland goods inspection place.
1.3. Imported goods permitted to be transported from border gate include:
a/ Equipment, machinery and supplies imported for the construction of a plant or work which are transported to an inland goods inspection place being the construction site or a warehouse of the work;
b/ Raw materials, supplies, components, machines, equipment and spare parts for manufacture which are transported to an outside-border gate place of customs procedure performance or a goods inspection place being the manufacture plant or enterprise;
c/ Imported goods of many owners under a single bill of lading which are transported to an inspection place or goods collection station inside the country;
1.4. Imported goods which are exempt from physical inspection are not required to go through procedures for transportation from border gate (except for goods subject to sampling). Customs declarants shall produce printed e-customs declarations to the Customs Sub-Department of the border gate of exportation (the section in charge of port gate and warehouse supervision) in order to bring the goods out of the area under customs control.
2. If finding signs of violation of customs law, the director of the Border-Gate Customs Sub-Department shall make decision on the form and extent of physical inspection of goods and conduct inspection right at the border gate of the goods lots to be transported to or from border gate. Inspection results shall be uploaded in the e-customs data processing system or notified in writing to the E-Customs Sub-Department if it cannot be connected to the e-customs data processing system.
3. Registration for and decision on transportation of imported or exported goods to from or to border gate
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The examination and receipt of the request for permission for transportation from or to border gate shall be conducted at the same time with the examination and receipt of registration of declarations.
3.2. Directors of E-Customs Sub-Departments with which declarations are registered shall make decision to permit transportation of imported or exported goods from or to border gate by deciding to upload the risk files and list of outside-border gate places of customs procedure performance and inland goods inspection places in the e-customs data processing system within their decentralized competence.
When obtaining information on signs of violation of customs law, the director of the E-Customs Sub-Department that receives and processes e-customs declarations may make decision to change the place where the goods lot in question will be inspected.
3.3. The decision to permit transportation from or to border gate (stating the place and time) or not to permit transportation from or to border gate is expressed in the notice of instructions on e-customs procedure performance in the system and is printed on the printed e-customs declaration in box 14, for export e-customs declarations, or box 17, for import e-customs declarations.
Customs officers in E-Customs Sub-Departments shall base themselves on information on transportation from or to border gate in the e-customs data processing system to sign and affix their seal in the box of certification of goods transported to or from border gate in the printed e-customs declaration.
4. Supervision of imported and exported goods transported from or to border gate:
4.1. Imported or exported goods transported from or to border gate must be kept in containers, barrels or bales or vehicles that meet all customs sealing requirements.
For goods which cannot be sealed (extra-long or extra-heavy goods), the Customs Sub-Department of the border gate of importation, the E-Customs Sub-Department or Customs Sub-Department that conduct physical inspection of the goods shall notify the fact that the transported goods cannot be sealed to the Customs Sub-Department of the locality to which the goods are transported.
4.2. For small and separate goods lots, if they are not kept in containers or vehicles that meet customs sealing requirements, each goods bale must be sealed.
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Article 50. Procedures for transportation of exported goods to border gate
1. Customs declarants:
On the basis of registration of transportation to border gate already permitted by the customs office, the customs declarant shall use the printed e-customs declaration for transporting goods from the outside-border gate place of customs procedure performance or inland goods inspection place to the border gate of exportation. The customs declarant shall preserve the goods original conditions and transport the goods to the place, along the route and within the duration as prescribed.
2. The E-Customs Sub-Department shall:
Monitor on the e-customs data processing system information on goods lots transported to border gate.
If the Border-Gate Customs Sub-Department is not yet connected to the e-customs data processing system, the E-Customs Sub-Department shall compare and upload information in the list of declarations for transportation of exported goods to border gate, sent from the Border-Gate Customs Sub-Department, in the e-customs data processing system;
Coordinate with the Border-Gate Sub-Department in tracking goods lots which do not reach the border gate of exportation within the prescribed time limit.
3. The Border-Gate Customs Sub-Department shall:
3.1. Receive the printed e-customs declaration for which customs procedures have been completed from the customs declarant, compare and check the codes, packages and seals of the goods (customs seal and shipping company seal). Supervise goods until they are actually exported.
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3.2. Certification of receipt of goods lot transported to border gate in the e-customs data processing system
When the border gate of exportation is not yet connected with the e-customs data processing system, the Border-Gate Customs Sub-Department shall monitor goods lots through using a register of monitoring exported goods transported to border gate. A monitoring register has the following basic items: ordinal number; serial number, code and date of the declaration; name and address of the enterprise; the customs office performing procedures; code of the container; and goods items. On every Tuesday, the Border-Gate Customs Sub-Department shall make a list of declarations for exported goods transported to border gate according to Form No. 14, Appendix XIV to this Regulation, for goods lots it has received, then send it to the E-Customs Sub-Department. It shall preserve this list.
Article 51. Procedures for transportation of imported goods from border gate
1. Customs declarants:
Customs declarants shall bring the printed e-customs declaration to the Border- Gate Customs Sub-Department to perform procedures for receiving goods, then transport the goods from the border gate to an outside-border gate place of customs procedure performance or an inland goods inspection place. The customs declarant shall preserve the goods original conditions, keep the customs seal and shipping company seal intact, and transport the goods along the route and within the duration as registered.
2. The E-Customs Sub-Department shall:
2.1. Monitor on the e-customs data processing system information on imported goods lots transported from border gate.
If the Border-Gate Customs Sub-Department is not yet connected to the e-customs data processing system, the E-Customs Sub-Department shall make a list of handover written records it has received, and send it on every Tuesday to the Border-Gate Customs Sub-Department.
Coordinate with the Border-Gate Sub-Department in tracking goods lots which do not reach the inspection place within the prescribed time limit.
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2.3. Compare and examine the status of the codes, packages and seals of the goods (customs seal and shipping company seal) against customs dossiers and sealing and handover written records. Conduct physical inspection of goods according to regulations.
2.4. Upload the results of inspection of goods lots transported from border gate in the e-customs data processing system. If the Border-Gate Customs Sub-Department sends the goods lot sealing and handover written records to the E-Customs Sub-Department, compare and upload information in the e-customs data processing system.
3. The Border-Gate Customs Sub-Departments shall:
3.1. Receive the printed e-customs declarations under which goods are permitted for transportation from border gate; compare and inspect the status of the codes, packages and seals of the goods (shipping company seal) against the printed customs declarations; affix the customs seal to the imported goods according to regulations.
3.2. Make a written record of handover of goods transported from border gate: 02 copies according to Form No. 12, Appendix XIV to this Regulation.
Keep 01 copy, upload the written records information in the e-customs data processing system. If the Customs Sub-Department of the border gate of importation is not yet connected to the e-customs data processing system, it shall immediately notify the E-Customs Sub-Department thereof.
Give 01 copy to the customs declarant for use as accompanying document of goods transported en route, and the customs declaration to be brought to the Customs Sub-Department that will inspect the goods.
3.3. If obtaining grounds for determining that a goods lot shows signs of violation of customs law, depending on the nature and severity of the violation, the director of the Customs Sub-Department of the border gate of importation shall make decision to supply noteworthy information on the goods lot (key goods items, key enterprise, doubted goods lot, price, code and tax rate) to the E-Customs Sub-Department or immediately inspect the goods lot at the border gate. Supplied information and inspection results shall be immediately uploaded in the e-customs data processing system or notified in writing to the E-Customs Sub-Department.
3.4. Check and compare on the system or the list of handover written records, made according to Form No. 13, Appendix XIV to this Regulation, and sent from the E-Customs Sub-Department against the actual conditions of goods lots for which procedures for transportation from border gate have been performed and written in the monitoring register. If detecting any disparities or omissions, coordinate with the E-Customs Sub-Department in conducting verification to clarify the matters.
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Article 52. Cases in which security is required
1. Security for tax payment obligation:
1.1. Imported goods for which tax must be paid before clearance but the customs declarant has not yet paid fully the payable tax amount under Point b, Clause 3, Article 42 of the Tax Administration Law;
1.2. Imported goods which are specified at Points c, d and e, Clause 3, Article 42 of the Tax Administration Law, but other than those specified in Clause 4a, Article 42 of the Tax Administration Law.
1.3. Goods which are released under Clause 1, Article 46 of this Regulation.
2. Security for fine payment obligation:
When a customs declarant is fined for a customs-related administrative violation but has not yet fully paid the fine under the fining decision of a customs office.
Article 53. Methods of calculating tax amounts to be secured
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If the goods are subject to determination of their taxable value and the customs office has sufficient grounds for determining the tax amount expected to be adjusted, the tax amount to be secured for each imported goods lot is the sum of the tax amount self assessed by the customs declarant and the tax amount expected to be adjusted by the customs office.
2. If the customs declarant is fined for a customs-related administrative violation but has not yet fully paid the fine, the amount to be secured is equal to the fine amount which the customs declarant has not yet paid.
1. Specific security
1.1. Specific security is the commitment with the customs office to fulfill the obligation to pay taxes and fines for a lot of exported or imported goods.
1.2. Form of specific security:
a/ Security by guarantee for a payable tax or fine amount by a credit institution or an institution operating under the Law on Credit Institutions (below referred to as credit institution for short).
b/ Security by pledge by the customs declarant of monetary papers (government bonds) which are still valid for payment (below referred to as pledged property).
2. General security:
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2.2. General security takes the form of guarantee by a credit institution for the payable tax and fine amounts.
3. Security by trust for special priority traders under Article 31 of this Regulation.
Article 55. Conditions for performing security obligations
1. Credit institutions are responsible for meeting all conditions for providing security as prescribed by law.
2. Customs offices may decline a security amount provided by a credit institution in the following conditions:
2.1. The credit institution wishing to act as guarantor has no function of providing guarantee according to its operation license granted by the State Bank;
2.2. The ratio between the aggregate amount guaranteed by the credit institution and its equity exceeds the level prescribed by the State Bank Governor;
2.3. The credit institution fails to perform the obligation to secure lots of imported or exported goods for which it has provided guarantee within the time limit prescribed by the tax administration law;
2.4. The security amount is smaller than the payable tax and fine amounts and other amounts payable under other financial obligations which the customs declarant shall fulfill to the State.
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Dossiers of credit institutions shall be compiled on the basis of the following sources of information: customs database; consultation with credit institutions; related parties; information exchanged with the State Bank, and other relevant information sources.
Article 56. Procedures for specific security
1. Security by guarantee of credit institutions
1.1. Declaration of security documents
Information on security documents for an imported or exported goods lot shall be declared according to Form No. 1, Appendix X to this Regulation, concurrently or after filling in the e-customs declaration form;
If security documents are accepted by the customs office, the customs declarant continues performing customs procedures as instructed by the e-customs data processing system;
If the customs office requests submission or production of security documents for examination, the customs declarant shall submit or produce paper documents (originals).
1.2. Receipt, examination and acceptance of security documents
The e-customs data processing system shall automatically receive and examine the declaration of security documents and conditions on performance of the security obligation by credit institutions.
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b/ If the e-customs data processing system requests examination of paper security documents, the customs declarant shall produce security documents to the customs office for examining the validity of the security; security amount; information on the secured goods lot and the security duration;
c/ If the e-customs data processing system rejects security or the customs office rejects, after examining, paper documents on security because they are invalid or lack prescribed information; or information on the securing institution shows that it does not meet conditions for providing guarantee, the customs office shall issue a notice of rejection of security via the e-customs data processing system.
1.3. Security management
a/ Five days before the expiration of the tax payment time limit, the customs office shall send a message of notice of the deadline for tax or fine payment according to Form No. 2, Appendix X to this Regulation, to the customs declarant and a paper document according to Form No. 23, Appendix XIV to this Regulation, to the credit institution.
b/ If, after the deadline for tax or fine payment, the customs declarant fails to perform the obligation to pay taxes and fines, the customs office shall make a document of notice of the tax and fine debts according to Form No. 24, Appendix XIV to this Regulation, requesting the guaranteeing credit institution to pay taxes and fines for the taxpayer;
If the guaranteeing credit institution fails to perform the obligation to pay taxes, fines and late payment fines (if any) for the taxpayer, it shall be handled under Article 114 of the Tax Administration Law. At the same time, the customs office shall refuse to accept guarantee documents of the credit institution for subsequent goods lots till the latter fulfills the obligation to pay taxes, fines and late payment fines.
c/ If the customs declarant and the guaranteeing institution both pay taxes and fines, the customs office shall refund the overpaid amount to the customs declarant according to regulations.
2. Security with pledged property
2.1. Pledge procedures
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a.1. Pledged property;
a.2. Written request for pledge according to Form No. 25, Appendix XIV to this Regulation.
b/ The customs office shall examine the validity of documents stated at Point 2.1.a of this Article and accept the pledged property on the principle that the security value must not exceed 70% (seventy per cent) of the par value appearing on the pledge property.
The head of the clearance team under the E-Customs Sub-Department shall make decision to accept the pledged property. The acceptance of pledge is expressed in the notice of acceptance of pledge, made according to Form No. 26, Appendix XIV to this Regulation.
The pledged property shall be handed over and sealed in the witness of the customs declarant, and preserved at the office of the E-Customs Sub-Department. The handover and sealing must be recoded in writing according to Form No. 27, Appendix XIV to this Regulation.
2.2. Declaration of information
If the customs declarant has performed pledge procedures before registering the e-customs declaration, he/she shall fill in Form No. 5, Appendix X to this Regulation, at the same time with registering the e-customs declaration.
If the customs declarant makes the pledge after registering the e-customs declaration, the customs office shall upload the notice of acceptance of pledge in the e-customs data processing system.
3. Management of security
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3.2. If, after the deadline for tax or fine payment, the customs declarant fails to perform the obligation to pay taxes and lines, the customs office shall distrain the pledged property and transfer it to an agency with auction function according to regulations for performing auction procedures so as to collect tax and fine debts for the state budget.
Late tax payment fine is calculated from the date of expiration of the tax payment time limit to the date the proceeds from the auction are paid into the customs offices account at the sate treasury.
3.3. Release
a/ When the customs declarant has fulfilled the obligations to pay taxes, fines and late tax payment fines (if any) and other arising obligations (if any) the security documents automatically become invalid, the security is released, and the customs declarant may receive back the pledged property.
Release procedures are performed as follows:
The customs declarant comes to the customs office and produces a dossier comprising the written record of receipt of the pledged property and tax and fine payment receipts;
The E-Customs Sub-Department shall examine the above documents and hand over the pledged property to the customs declarant. The return of pledged property must be recorded in writing according to Form No. 28 in Appendix XIV.
b/ In case of auction of pledged property, the proceeds from the auction shall be paid for auction expenses, tax or fine debts, and late payment fines (if any). The remainder (if any) shall be returned to the enterprise.
Article 57. Procedures for general security
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1.1. Procedures for registration of general security by credit institutions
The customs declarant shall declare information on general security according to Form No. 6, Appendix X to this Regulation, and send it to the customs office;
The e-customs data processing system shall receive and check the declaration of security documents and information on the credit institution, and send a notice on instructions on e-customs procedure performance.
The customs declarant shall submit general security documents (paper) to the customs office for examining the validity of the security; the secured amount; the security duration (if any); and examine the credit institutions conditions for performing the security obligation;
The head of the clearance team under the E-Customs Sub-Department shall make decision to accept general security documents. The acceptance of security document is expressed in the notice of acceptance of general security according to Form No. 29, Appendix XIV to this Regulation, and uploaded in the e-customs data processing system. The customs office shall collect and preserve general security documents at its office.
If not accepting general security documents, the customs office shall reply in writing, clearly stating the reason.
1.2. Procedures for declaration of security by general security for imported and exported goods lots.
The customs declarant shall declare the notice of acceptance of general security already issued by the customs office to imported or exported goods according to Form No. 7, Appendix X to this Regulation, at the same time with or after filling in the e-customs declaration.
2. Monitoring of general security for each importation or exportation
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2.2. When the customs declarant declares the notice of acceptance of general security, the e-customs data processing system shall automatically reconcile the security amount equivalent to the payable tax or fine amount.
2.3. Five days before the expiry of the tax payment time limit, the customs office shall send the message of notice of the tax or fine payment deadline, made according to Form No. 2, Appendix X to this Regulation, to the customs declarant and the paper document according to Form No. 23, Appendix XIV to this Regulation, to the credit institution;
2.4. The e-customs data processing system shall automatically balance the security amount and the total of tax and fine amounts of imported or exported goods lots. If the conditions specified in Clause 2.4, Article 55 of this Regulation are not met, the e-customs data processing system will automatically stop the guarantee.
3. Handling of general security
When the payment of taxes or fines is due, if the customs declarant fails to perform the obligation to pay taxes or fines, then
3.1. The customs office shall suspend the receipt of general security documents for subsequent goods lots of the customs declarant;
3.2. The guaranteeing credit institution shall perform the obligation to pay taxes or fines for the taxpayer.
4. Release of general security
Release of general security shall be considered on the following grounds:
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4.2. Fulfillment of the obligations to pay taxes, fines and late tax payment fines (if any) and other arising obligations (if any);
4.3. A written notice issued by the customs office to the customs declarant on official release of guarantee documents.
Chapter VII
e-tax procedures
Article 58. General provisions
1. Tax administration of imported and exported goods stated in Clause 1, Article 2 of this Regulation, complies with the provisions of laws on tax policies on imported and exported goods, the Tax Administration Law and guiding documents.
2. E-tax procedures for consideration of tax exemption, reduction and refund or remission of tax and fine debts are only applied in the cases in which e-customs procedures are performed.
Article 59. Responsibilities of taxpayers
1. To create e-information on computer according to the items prescribed by the tax administration law and the standard format set by the customs office.
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3. To receive feedback from the customs office.
3.1. Notice of instructions on submission of the dossier to competent authorities;
3.2. Notice of request for modification and supplementation of declared e-information;
3.3. Notice of instruction on of e-customs procedure performance and compliance with these instructions;
3.4. Receipt of notices of results of consideration of tax exemption, reduction and refund or remission of tax and fine debts.
Article 60. Responsibilities of customs offices
1. The e-customs data processing system shall automatically receive and classify customs e-information in the following forms:
1.1. Notice of cases of consideration of tax exemption or reduction; tax refund; remission of tax or fine debts which fall beyond the competence of the E-Customs Sub-Department; instruction for taxpayers to submit dossiers to competent authorities.
1.2. Notice of cases falling under the settling competence of the E-Customs Sub-Departments, clearly stating:
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b/ Acceptance of customs e-information of tax declarants;
c/ Request for production of tax dossiers for examination.
2. Directors of E-Customs Sub-Departments shall make decision on the form and extent of examination of tax dossiers.
3. For cases which must be considered by E-Customs Sub-Departments according to regulations before they are submitted to competent authorities for decision, directors of E-Customs Sub-Departments may request tax declarants to produce paper dossiers for examination.
4. Tax-related administrative decisions falling under the deciding competence of E-Customs Sub-Departments shall be sent to taxpayers in electronic and paper forms.
5. E-Customs Sub-Departments shall upload results of consideration of tax exemption, tax reduction, tax refund and remission of tax and fine debts in the e-customs data processing system; confirm the tax-related processed results on printed e-customs declarations for tax dossiers received by E-Customs Sub-Departments according to regulations.
Article 61. Cases of post-clearance inspection
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1. Inspection according to plan to appraise law observance.
2. Inspection based on risk files compiled by the customs office.
3. Inspection upon reported information on or detection of signs of violation of customs law.
Article 62. Subjects of post-clearance inspection
1. Subject to post-clearance inspection are customs declarants participating in e-customs procedures (referred to as inspected units). Customs offices shall conduct post-clearance inspection through examining:
1.1. E-customs dossiers kept at inspected units and E-Customs Sub-Departments.
1.2. Documents related to imported and exported goods already cleared from e-customs procedures, including accounting documents and books, financial statements, and other relevant documents and data, preserved in paper form or electronic data at inspected units.
1.3. Imported goods, when it is necessary and conditions permit.
2. Identification of inspected subjects:
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2.2. Subjects identified by the e-customs data processing system on the basis of risk files.
2.3. Subjects showing signs of violation of customs law, likely to violate customs law.
Article 63. Contents of post-clearance inspection
1. Examining e-customs dossiers, comparing declared e-customs contents with documents related to the import or export of goods:
1.1. Examining the legality and accuracy of documents in customs dossiers, compatibility of attached documents with declared contents in e-customs declarations and legal provisions on import and export of goods;
1.2. Examining the determination of values; tax bases; methods of calculating taxes and other received amounts; compliance with regulations on policies on goods import and export management, implementation of intellectual property rights and treaties related to goods import and export management.
2. Examining accounting documents and books, financial statements and other documents related to goods already cleared from customs procedures at enterprises.
3. Examining other related contents in order to appraise the law observance of inspected units.
4. Conducting physical inspection of imported goods of inspected units when it is necessary and conditions permit.
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1. Method of inspection according to plan:
1.1. This method is used to appraise the law observance of units and the risk level on the basis of risk files compiled by customs offices.
1.2. Implementation of the method of inspection according to plan:
a/ Customs offices shall make inspection plans for each period, taking into account their existing resources and identifying impacts on objectives of customs management of inspected units in each period;
b/ Inspection shall be conducted at the units offices, concentrating on relevant contents in order to appraise the law observance of the units, or on identified risk contents.
2. Method of unexpected inspection:
2.1. This method is used when detecting signs of violation of customs law or upon reported information on possible violations of customs law.
2.2. Implementation of the method of unexpected inspection:
a/ Collecting e-customs dossiers of the inspected units for review and examination. Concentrating inspection on signs of violation or information on possible violations of customs law;
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c/ Verifying the accuracy and truthfulness of documents in customs dossiers at related agencies and organizations and of related individuals;
d/ When necessary, conducting inspection right at the offices of the inspected units.
3. Method of self-inspection by customs declarants:
On the basis of observance programs and plans formulated by the Customs, customs declarants shall themselves inspect and scrutinize goods lots already cleared regarding the accuracy and truthfulness of declared customs contents, calculated and paid tax amounts. If detecting any errors, shall voluntarily reporting them to customs offices, and voluntarily overcoming consequences within a prescribed time limit, customs declarants may be exempt from penalties.
Article 65. Competence to decide on post-clearance inspection
1. For participants in e-customs procedures, directors of provincial/municipal Customs Departments may authorize directors of E-Customs Sub-Departments to decide on post-clearance inspection.
2. For those participating in both e-customs procedures and ordinary customs procedures, on a case-by-case basis, directors of provincial/municipal Customs Departments shall direct Post-Clearance Sub-Departments to coordinate with E-Customs Sub-Departments in conducting post-clearance inspection.
3. When the post-clearance inspection involves complicated contents or is conducted in many provinces and cities, directors of provincial/municipal Customs Departments shall report it to the General Director of the General Department of Customs for decision.
Article 66. Statute of limitations for and duration of post-clearance inspection
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2. Duration of post-clearance inspection:
2.1. The duration of inspection under each inspection decision at the office of an inspected unit is 05 (five) working days at most for the case specified in Clause 3, Article 61 of this Regulation or 15 (fifteen) working days at most for the cases specified in Clauses 1 and 2, Article 61 of this Regulation.
2.2. In complicated cases, the inspection decider may extend the inspection for a duration not exceeding the duration stated in Clause 1 above. The extended duration and extension reason shall be notified in writing to the inspected unit;
2.3. The customs office shall notify in writing the inspected unit of the post-clearance decision at least 05 (five) working days before conducting inspection (except for the case specified in Clause 3, Article 61 of this Regulation).
Article 67. Handling of inspection results
1. Post-clearance inspection results shall be uploaded in the e-customs data processing system for the assessment of the risk of violation of law, assessment of the law observance of customs declarants, and the examination and supervision of the customs procedure performance of customs declarants.
2. Inspection results and explanations of inspected units (if any), written records of inspected units violations of law serve as the basis for customs offices to make decision on retrospective tax collection, tax refund, and handling of violations of tax law in accordance with law.
3. Retrospective tax collection, tax refund and handling of violations of tax law comply with the provisions of the tax law and relevant laws.
Article 68. Rights and obligations of post-clearance inspectors
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1.1. To produce the inspection decision and customs officer identity card;
1.2. To strictly observe the inspection principles, contents and process;
1.3. Not to make unlawful requests; not to intentionally make untruthful conclusions; to take responsibility before law for written inspection conclusions;
1.4. To report results of inspection to the inspection decider and propose measures to handle these results;
1.5. To comply with confidentiality regulations; to manage and use supplied documents for proper purposes.
2. Rights of inspectors:
2.1. To conduct inspection at customs offices and inspected units offices;
2.2. To request inspected units to reply on relevant contents;
2.3. To examine, copy and seize customs dossiers, accounting documents and dossiers, financial statements, and other relevant records and documents of inspected units;
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2.5. To conduct physical inspection of imported goods already cleared (under necessary conditions and when inspection is possible);
2.6. To use necessary equipment and devices to support inspection;
2.7. To receive specialist assistance in specialized areas;
2.8. To make working minutes and written inspection conclusions;
2.9. To make written records of and apply measures to handle customs-related administrative violations in accordance with law;
2.10. To apply measures to coerce performance of customs procedures and other handling measures as prescribed by law when inspected units refuse to comply with written requests of customs offices.
Article 69. Rights and obligations of units subject to post-clearance inspection:
1. Rights of inspected units:
1.1. To request inspectors to produce inspection decisions and customs officer identity cards;
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1.3. To receive written inspection conclusions;
1.4. To give explanations regarding written inspection conclusions, make proposals regarding settlement measures suggested by inspectors;
1.5. To request customs offices to pay compensation for damages caused by the unlawful handling of inspection results;
1.6. To lodge complaints and denunciations about inspectors acts of violation of law in the process of inspection and decisions on handling post-clearance inspection results;
2. Obligations of inspected units:
2.1. To appoint competent persons to work with inspectors;
2.2. To create conditions for inspectors to perform their duties; not to obstruct inspection activities in any form;
2.3. To preserve customs dossiers of imported and exported goods already cleared for 05 (five) years from the date of registration of e-customs declarations; to preserve accounting documents and books, financial statements and other records and documents related to imported and exported goods already cleared for a prescribed period;
2.4. To reply on relevant contents at the request of inspectors;
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2.6. To create conditions for the inspection of imported goods;
2.7. To observe regulations on post-clearance inspection, inspection decisions, written inspection conclusions and handling decisions.
Article 70. General provisions
1. Customs offices shall issue pre-decisions to facilitate import and export activities.
2. Enterprises participating in e-customs procedures may request customs offices to issue pre-decisions on classification of goods, methods of customs valuation and origin for goods expected to be imported or imported (below referred to as pre-decisions for short).
3. Enterprises shall provide relevant, accurate and complete information on goods expected to be imported or exported as a basis for the customs office to study and consider issuance of pre-decisions.
4. When valid, pre-decisions are binding on enterprises requesting issuance of pre-decisions (below referred to as requester) and customs offices.
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Article 71. Competence to issue pre-decisions, scope of application and contents of pre-decisions
1. Directors of E-Customs Sub-Departments shall issue pre-decisions on the basis of written requests of requesters.
2. Pre-decisions apply only to requesters imported and exported goods going through e-customs procedures.
3. A pre-decision on goods expected to be imported or exported has the following contents: goods classification, methods of determination of taxable values, and origin.
Article 72. Validity of pre-decisions
1. A pre-decision valid for 01 year from the date it is issued by a customs office.
2. In the validity duration of a pre-decision, the customs office may adjust or cancel it for plausible reasons. This adjustment or cancellation must be notified to the requester and valid for exported and imported goods for which customs procedures have not yet been performed.
3. In case of changes in state policy and law which affect the contents of pre-decisions, pre-decisions cease to be valid from the effective date of new policies or laws.
Article 73. Responsibilities of enterprises
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2. To provide accurate and truthful information relating to goods expected to be imported or exported or specimen goods (if any) to the customs offices as the basis for the latter to issue pre-decisions, specifically:
2.1. Information for request for pre-decision on goods classification:
a/ Information fully describing goods;
b/ Information describing goods composition;
c/ Information generally describing the goods manufacture process;
d/ Information describing the goods packaging method;
dd/ Other information, such as use purposes, photographs, etc;
e/ Goods specimens, results of goods analysis by appraisal organizations (if any or upon request of the customs office);
g/ Other documents as requested when the documents containing the above information are not sufficient for goods classification.
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b/ Commercial contracts;
c/ Orders for goods;
d/ Letters of credit;
dd/ Insurance policies;
e/ Sale conditions;
g/ Agreement on provision of supports;
h/ Agreement on trademark;
i/ Agreement on copyright;
k/ Freight evidences;
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m/ Information evidencing the value of identical or similar goods;
n/ Other documents as requested when documents containing the above information are not sufficient for determining methods of determination of taxable values.
2.3. Information for request for pre-decision on origin:
a/ Information clearly describing names of goods, codes, countries of manufacture, processing and assembly; countries of exportation, and FOB prices;
b/ List of materials and raw materials for the manufacture of goods, including their names, commodity codes, origin and CIF prices;
c/ Detailed description of the goods manufacture process;
d/ Expected itinerary of goods;
dd/ Other documents as requested when documents containing the above information are not sufficient for origin determination.
3. To supplement information relating to goods expected to be imported or exported at the request of customs offices. The time limit for supplementation of information at the request of customs offices is 30 days from the date of receipt of notices of such request.
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5. To comply with the contents of pre-decisions with respect to goods for which customs offices have issued pre-decisions.
Article 74. Responsibilities of customs offices
1. To receive requesters requests for pre-decisions.
2. To check information supplied by requesters. When needing more information, to notify it to requesters.
3. On the basis of information or specimens supplied by requesters to issue pre-decisions according to Form No. 22, Appendix XIV, to this Regulation, for goods expected to be imported or exported at the request of requesters;
To issue pre-decisions within 30 days from the date of receipt of all necessary information. When needing more time for issuing pre-decisions, to notify the requester of the extended time.
4. To send pre-decisions to the requesters for implementation. If refusing to issue a pre-decision, to notify the requester thereof, clearly stating the reason.
5. When detecting or obtaining sufficient grounds for confirming that information provided by a requester is inaccurate or when the requester modifies information on goods expected to be imported or exported, the customs office shall issue a decision to cancel or modify the pre-decision, and notify the reason to the requester.
6. To notify issued pre-decisions and adjustments and cancellations to other Customs Sub-Departments that perform e-customs procedures for implementation.
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ORGANIZATION OF IMPLEMENTATION
Article 75. Complaints and denunciations
1. Organizations and individuals may lodge complaints about administrative decisions or acts of customs offices and customs officers when they have grounds for determining that these decisions or acts are illegal and infringe upon their lawful rights and interests;
Individuals may denounce illegal acts of customs officials and officers to heads of customs offices at all levels.
2. When receiving written complaints or denunciations, heads of customs offices at all levels shall consider and settle and issue replies to these complaints and denunciations in accordance with the law on complaints and denunciations.
3. Organizations and individuals may initiate administrative lawsuits at administrative courts against administrative decisions or acts of customs offices and customs officers in accordance with law.
Article 76. Commendation, handling of violations
1. Customs offices, customs officers, importing and exporting organizations and individuals, and other organizations and individuals that make merits in the implementation and coordination in implementation of regulations on customs procedures, and the customs inspection and supervision shall be commended and rewarded in accordance with law.
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3. Customs officials and officers, and related organizations and individuals that abuse their positions and powers to act against the provisions of this Regulation shall, depending on the nature and severity of their violations, be disciplined, pay material compensations for damage (if any) or be examined for penal liability in accordance with law.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
SPECIFIC PROVISIONS ON A NUMBER OF CUSTOMS PROCEDURES APPLICABLE TO GOODS PROCESSED FOR IMPORT OR EXPORT
(Attached to the Regulation on pilot e-customs procedures, promulgated together with Decision No. 52/2007/QD-BTC)
Section I. CUSTOMS PROCEDURES APPLICABLE TO GOODS OF INWARD PROCESSING
I. REGISTRATION OF PROCESSING CONTRACTS
1. Places of customs procedure performance: Customs declarants shall register processing contracts with E-Customs Sub-Departments most convenient for registration and management of those contracts.
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2.1. Declaration of processing contracts by customs declarants
When making declaration of a processing contract, a customs declarant shall:
a/ Before performing import procedures for the first goods lot under the processing contract, fill e-customs declaration information on the processing contract according to the items and standard format in Form No. 1, Appendix XI to this Regulation, and take responsibility before law for the declared information. Information to be declared includes:
a.1. General information on the processing contract;
a.2. Information on contract annexes (if any);
a.3. Information on the list of raw materials (if any), according to Form No. 3, Appendix XI to this Regulation;
a.4. Information on the list of products (if any), according to Form No. 4, Appendix XI to this Regulation;
a.5. Information on the list of equipment (if any), according to Form No. 5, Appendix XI to this Regulation;
a.6. Information on the list of goods samples (if any), according to Form No. 6, Appendix XI to this Regulation;
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a.8. Information on the permit issued by a competent authority, if processed products, raw materials and supplies, machinery and equipment leased or borrowed for processing are on the list of goods imported or exported under permits; and information on the list of goods enclosed with the permit;
a.9. Information on the partial or whole processing sub-contract.
The customs declarant that is a customs procedure agent shall clearly declare the authorized contents.
From the importation of goods till the liquidation of the processing contract, the customs declarant should consistently declare the appellations and codes of raw materials, supplies, machinery and goods samples as well as their HS codes and units of calculation;
Information on the list of raw materials, materials, products, machinery and goods samples needs be declared only once for each contract or contract annex:
If there appears one kind of raw materials, materials, products, machinery or goods samples which has not been registered, the customs declarant shall make additional declaration. Procedures for additional registration of information on the list of raw materials, materials, products, machinery and goods samples are performed through registration of contract annexes.
If some raw materials are separated into different raw materials for manufacture of different products (such as aquatic products), they are referred to as original raw materials; raw materials processed from original raw materials are below referred to as component raw materials; finished end products are products created from component raw materials only or from component raw materials combined with other raw materials. Original and component raw materials must all be registered as imported raw materials.
b/ Send e-customs declaration information to the customs office.
c/ Receive feedback from the customs office:
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c.2. Receive a notice of instructions on procedures for registration of the processing contract, made according to Form No. 16 of Appendix XI to this Regulation, and proceed with the following jobs:
- Carrying out import or export procedures on the basis of the processing contract which has been approved for registration by the E-Customs Sub-Department based on the e-custom declaration information;
- Submitting or producing dossiers for examination at the request of the E-Customs Sub-Department.
d/ A dossier submitted or produced to the customs office upon request comprises:
d.1. The processing contract and its annexes (if any): 01 original and 01 translation (if the contract is made in a foreign language);
d.2. The permit granted by a competent agency if the processed products; raw materials and supplies; machinery and equipment hired or borrowed for processing are goods imported or exported under permits;
d.3. The processing sub-contract (in case of subcontracting a part or all of products).
d.4. Other documents, for the customs declarant performing for the first time the processing contract:
The business registration certificate or investment license, if the customs declarant has foreign investment capital;
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The written explanation about the declarants adequate capacity to perform the processing contract and the commitment to take responsibility before law.
2.2. Examination, acceptance of registration of a processing contract:
a/ The e-customs data processing system shall automatically check, accept registration and grant a reference number to the processing contract.
If requested by the system, a customs officer shall personally check information on the system and, based on the checking results, decide on the registration and grant of a reference number to the contract via the e-customs data processing system.
b/ If the system requests submission or production of dossiers, a customs officer shall personally examine dossiers and, based on the examination results, decide on the registration and grant of a reference number to the processing contract via the e-customs data processing system;
If the processing contract is rejected, a notice of rejection, clearly stating the reason, will be sent to the enterprise via the e-customs data processing system;
Before accepting to register a processing contract, the customs office may inspect the production establishment declared by the customs declarant. The inspection is based on similar information as for the submission of paper dossiers specified at Item d, Point 2.1 of this Clause. The director of the E-Customs Sub-Department performing procedures for acceptance of the processing contract shall decide on such inspection on a case-by-case basis.
c/ In case of rejection, the e-customs data processing system shall send a notice of rejection of the processing contract according to Form No. 16, Appendix XI of this Regulation, stating the reason.
3. Amendment, supplementation of processing contracts:
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3.2. Other contents of a processing contract specified at Item a, Point 2.1, Clause 2 of this Part may be modified or supplemented through contract annexes before import or export procedures related to that modification or supplementation are performed;
Procedures for amendment and supplementation of a processing contract are performed as for registration of the contract.
4. Registration of annexes to processing contracts:
4.1. Annexes to a processing contract declared to a customs office include:
a/ Annexes to the contract:
a.1. Extension of the contract;
a.2. Cancellation of the contract.
b/ Annexes on supplements to the contract:
b.1. The additional list of imported raw materials and supplies;
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b.3. The additional list of equipment temporarily imported for processing;
b.4. The additional list of imported goods samples.
c/ Annexes on modification of the lists:
c.1. Modification of goods categories (imported raw materials and supplies; exported products; temporarily imported equipment; imported goods samples);
c.2. Modification of units of calculation (of imported raw materials and supplies; exported products; temporarily imported equipment; imported goods samples).
d/ Other annexes:
When declaring annexes to a processing contract, the customs declarant shall fill in the items in Form No. 2, Appendix XI to this Regulation.
4.2. Procedures for registration of annexes to a processing contract
Annexes to a processing contract may be registered after the registration and before the expiration of the contract;
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5. Modification of annexes to a processing contract:
5.1. Time and contents of modification:
a/ From the time of registration of contract attachments to the expiration of the processing contract, the customs declarant may modify general information of contract annexes specified at Items a and d, Point 4.1, Clause 4 of this Part;
b/ Before registering norms, the customs declarant may modify all information in annexes on supplements to the list of exported goods defined at Item b, Point 4.1, Clause 4 of this Part;
c/ Before importing the first goods lot, the customs declarant may modify all information in annexes on supplements to the other lists specified at Item b, Point 4.1, Clause 4 of this Part;
d/ Before importing a goods lot related to the modification of the codes and units of calculation of goods specified at Item c, Point 4.1, Clause 4 of this Part, the customs declarant may modify all information in annexes on those amendments;
e/ When detecting errors in declarations on annexes after the points of time specified above, if having plausible reasons and obtaining approval from the customs office, the customs declarant may modify the declared contents.
5.2. Procedures for modification of annexes to a processing contract:
a/ The customs declarant shall fill the modified information of an annex to the processing contract according to the items and standard format in Form No. 2, Appendix XI to this Regulation, and take responsibility before law for the declared information.
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5.3. Examination and acceptance of registration for modification of annexes to processing contracts
a/ The e-customs data processing system automatically checks and accepts registration for modification of annexes to processing contracts;
If requested by the system, a customs officer shall personally check information on the system and, based on the checking results, decide on registration for modification of annexes to a processing contract via the e-customs data processing system.
b/ If the system requests submission or production of dossiers, a customs officer shall personally examine dossiers and, based on the examination results, decide on registration for modification of annexes to a processing contract via the e-customs data processing system;
Dossiers submitted or produced to the customs office upon request include those mentioned at Item d, Point 2.1, Clause 2, Part I of this Section and modified annexes to the contract.
II. PROCEDURES FOR IMPORT OF RAW MATERIALS AND SUPPLIES FOR PROCESSING
1. Customs procedures applicable to raw materials and supplies imported for processing, which are provided by the principal from overseas, are the same as those applicable to goods imported under sale and purchase contracts prescribed in Chapter IV of this Regulation;
If the principal purchases a lot of raw materials and supplies from a foreign third party and designates the latter to send them to a Vietnamese enterprise which undertakes processing, the Vietnamese enterprise shall declare this information to the customs office;
For the transportation from border gate of raw materials and supplies imported for processing, e-customs procedures applicable to goods transported from or to border gates provided for in Chapter V of this Regulation shall be performed.
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2.1. Appellations of the finished products and their supply purpose that is for being affixed to or packed together with processed products into complete goods items for export abroad must be stated clearly in the processing contract or its annexes and declared to the customs office;
2.2. Norms on the use of raw materials for processing must include norms for these finished products.
3. Customs procedures applicable to raw materials and supplies for processing which are provided by the principal by the mode of on-the-spot import or export are the same as those applicable to on-the-spot imported or exported goods provided for in Part II, Appendix V to this Regulation.
III. CUSTOMS PROCEDURES APPLICABLE TO RAW MATERIALS AND SUPPLIES PROVIDED BY THE PROCESSOR ITSELF FOR A PROCESSING CONTRACT
1. If a customs declarant produces or purchases on the Vietnamese market raw materials and supplies:
1.1. When purchasing and providing those raw materials and supplies for the processing contract, the customs declarant needs not perform customs procedures but must reach agreement with the principal on the appellations, specifications and quantity of those materials and supplies in the processing contract (particularly, the customs declarant being an export-processing enterprise shall perform customs procedures applicable to goods brought into export-processing enterprises);
1.2. Before providing those raw materials and supplies, which are on the list of goods exported under permits, for the processing contract, the customs declarant shall ask for permission from a competent agency, and may not provide raw materials and supplies on the list of goods banned or suspended from export;
1.3. When performing export procedures for processed products, the customs declarant shall declare the appellations and quantity of used raw materials and supplies corresponding to the exported products according to the items in Form No. 9, Appendix XI to this Regulation.
2. If the customs declarant purchases raw materials and supplies directly from overseas for the processing contract:
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2.2. Customs procedures:
a/ Import procedures are the same as those applicable to the import of raw materials for production of goods for export;
b/ When performing procedures for export of processed products, the customs declarant shall clearly declare the appellations and quantity of used raw materials and supplies; the serial number and date of the import declaration for the raw materials imported and used for the production of the processed goods lots for export according to the items in Form No. 9, Appendix XI to this Regulation;
2.3. Liquidation of the import declaration for raw materials imported for the production of goods for export: The export declaration is the declaration of goods processed for export; the norms on materials are those set out in the processing contract, and the export contract is the processing contract.
IV. CUSTOMS PROCEDURES FOR THE IMPORT OF MACHINERY AND EQUIPMENT FOR THE PERFORMANCE OF PROCESSING CONTRACTS
1. The import of machinery and equipment hired or borrowed for the performance of processing contracts complies with the policy on management of imports and exports.
2. The import of machinery and equipment hired or borrowed for performance of processing contracts by customs declarants with foreign investment capital complies with the provisions on hire and borrowing of machinery and equipment by customs declarants in the Governments Decree No. 108/2006/ND-CP of September 22, 2006, guiding the implementation of a number of articles of the Investment Law and its guiding documents.
3. Customs procedures:
3.1. Machinery and equipment hired or borrowed directly for processing are exempt from import tax under the tax law; customs procedures applicable to these machinery and equipment are the same as those applicable to goods temporarily imported for export;
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3.3. Customs procedures mentioned at Items 3.1 and 3.2 above are performed according to regulations on customs procedures applicable to goods imported under sale and purchase contracts in Chapter IV of this Regulation;
3.4. Customs procedures mentioned at Items 3.1 and 3.2 above are performed at the E-Customs Sub-Department which has registered processing contracts.
V. CUSTOMS PROCEDURES FOR REGISTRATION, ADJUSTMENT AND INSPECTION OF NORMS
1. Norms on the use and consumption of raw materials and supplies and raw materials and supplies waste ratios (below referred to as norms)
1.1. The norms are agreed upon by the parties in processing contracts according to Article 31 of the Governments Decree No. 12/2006/ND-CP of January 23, 2006. If a processing contract does not specify a materials and supplies waste ratio, that ratio shall be considered 0%. If component raw materials and supplies of export products are separated from original raw materials as mentioned at Item a.9, Point 2.1, Clause 2, Part I of this Section, the separation norm is the norm showing how many kinds and units of component raw materials are actually created from a unit of original raw materials.
1.2. For each product category, norms applicable to export products must be registered. The norm on separation of component raw materials from original raw materials must be registered corresponding to each category of original raw materials.
Below are norm calculation methods:
a/ For the raw material and material norm:
a.1. For raw materials and materials constituting products or transformed into products: The raw material and material norm is the quantity of raw materials and materials constituting a product unit or transformed into a product unit;
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a.3. For component raw materials separated from original raw materials: The separation norm is the quantity of component raw materials separated from a unit of original raw materials.
b/ For the raw material and material waste ratio:
b.1. For raw materials and materials constituting products or transformed into products: The waste ratio is the quantity of wasted raw materials and materials (including also scraps and defective products), which is calculated in percentage to the quantity of raw materials and materials constituting products or transformed into products;
b.2. For raw materials and materials directly used for production but neither constituting products nor transformed into products: The waste ratio is the quantity of wasted raw materials and materials calculated in percentage to the quantity of raw materials and materials consumed in the production process.
b.3. For component materials, the waste ratio is the quantity of original raw materials wasted, calculated in percentage, in the process of separation into component raw materials.
1.3. If a raw material is used for the production of many kinds of products (such as aquatic products), raw materials and materials which are discarded in the production of one kind of products but used as raw materials for the production of another kind of products for export are not considered scraps and may not be included in the waste ratio; they are, instead, considered component raw materials as prescribed at Item a.9, Point 2.1, Part I of this Section.
1.4. Norms registered by a customs declarant with a customs office must be actually applicable ones. If products are created directly from component raw materials or from a combination of component raw materials and other raw materials, the customs declarant shall declare the actual norm on separation of component raw materials from original raw materials.
1.5. In the course of performing a processing contract, if the nature of raw materials and supplies, processing conditions or requirements of each goods order change, the customs declarant may adjust the norms of goods categories already registered with the customs office as suitable to the actual new norms stated in the contract attachments. In this case, the customs declarant may register new goods categories corresponding to the adjusted norms.
1.6. Norms already registered and adjusted by the customs declarant and accepted by the customs office are used for liquidation of the processing contract.
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2.1. The processing norm of an export product category may be registered before or at the time of performing customs procedures for the export of the first lot of those products. The norm on separation of component raw materials from original raw materials may be registered before or at the time of registration of the processing norm of the category of export product made of those component raw materials.
2.2. Time for adjustment of processing norms and norms on separation of component raw materials from original raw materials
a/ The customs declarant may adjust the processing norm of a product category before performing customs procedures for the export of the first lot of those products. The norm on separation of component raw materials from original raw materials may be adjusted before or at the time of adjustment of the processing norm of a category of export products made of those component raw materials;
b/ If detecting errors in the declaration of norms, which is made after the time defined at Item a of this Clause, the director of an E-Customs Sub-Department shall, based on the registered norms, customs dossiers of the exported goods lots and preserved samples prescribed in Article 44 of this Regulation (if samples have been taken) or on reasonable explanations, consider and adjust the norms, and handle violations according to regulations.
3. Registration of processing norms and norms on separation of component raw materials from original raw materials (below collectively referred to as processing norms)
3.1. Declaration of processing norms
When declaring a processing norm, the customs declarant shall:
a/ Fill e-customs information on the norm according to the items and standard format in Form No. 7 or 8 (if it is the norm on separation of component raw materials from original raw materials), Appendix XI to this Regulation, and take responsibility before law for the declared information.
b/ Send e-customs declaration information to the customs office.
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c.1. Receive the notice of refusal to register the norm, made according to Form No. 16. Appendix XI to this Regulation, and modify or supplement information on the processing norm at the customs offices request; or
c.2. Receive the notice of instructions on registration of the processing norm, made according to Form No. 16, Appendix XI to this Regulation, and proceed with the following jobs:
Performing export procedures on the basis of the norms already accepted for registration by the E-Customs Sub-Department based on his/her/its e-customs declaration information;
Submitting or producing dossiers for inspection at the request of the E-Customs Sub-Department;
Submitting or producing dossiers and product samples for inspection at the request of the E-Customs Sub-Department.
d/ A dossier submitted or produced to the customs office upon request comprises: a printed table of processing norms with the signature and seal of the customs declarant; a detailed written explanation on bases for and methods of calculation of norms applicable to the goods category, enclosed with technical designs of products (such as tailoring plans for garments); and product samples (if they are required).
3.2. Checking, acceptance of processing norm registration:
a/ The e-customs data processing system shall automatically check, accept registration and grant reference numbers to processing norms.
If the system requests, customs officers shall personally check data on the system and, based on the checking results, decide on the registration and grant of registration numbers to processing norms via the e-customs data processing system.
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If checking the norm at the customs office, a customs officer shall sign for certification that he/she has checked with the customs declarant the norm on the registration form.
If checking the norm at the enterprise, a customs officer shall make a written record certifying the checking results right before completing the checking: The written certification record must be accurate and true to reality and signed by the concerned customs officer and a representative of the customs declarant;
If detecting that the customs declarant commits an act of fraudulence related to the norm, the customs officer checking the norm shall make a written record of the administrative violation and handle it.
b/ If the system requests submission or production of dossiers, a customs officer shall personally check the dossiers and, based on the checking results, decide on the registration and grant of a reference number to the processing norm via the e-customs data processing system.
c/ If the system requests submission or production of dossiers and product samples, a customs officer shall personally check, the dossiers and product samples, then, based on the checking results, decide on the registration and grant of a reference number to the processing norm via the e-customs data processing system.
4. Adjustment of processing norms
4.1. Declaration for adjustment of norms
When making declaration for adjustment of a processing norm, a customs declarant shall:
a/ Fill e-customs declaration information on the norm according to the items and standard format in Form No. 7 or 8 (for the norm on separation of component materials from original materials), Appendix XI to this Regulation, and take responsibility before law for the declared information.
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c/ Receive feedback from the customs office:
c.1. Receive from the customs office a notice of refusal to register the norm, made according to Form No. 16, Appendix XI to this Regulation;
c.2. Receive a notice of instructions on the procedures for adjustment of the norm, made according to Form No. 16, Appendix XI to this Regulation, and proceed with the jobs according to the norm registration procedures under the guidance in Clause 3.1 of this Section.
4.2. Procedures for checking and acceptance to adjust processing norms are performed like those guided in Clause 3.2 of this Section.
VI. PROCEDURES FOR EXPORT OF PROCESSED PRODUCTS TO FOREIGN COUNTRIES
1. A customs office shall perform procedures for registration of export declarations only for those goods which are on the list of exports already registered together with norms by a customs declarant. Customs procedures for the export of processed products to foreign countries are the same as those applicable to goods exported under sale and purchase contracts prescribed in Chapter IV of this Regulation. Additionally:
1.1. If products are processed for export from the supplied raw materials, when registering the export declaration for those products, the customs declarant shall fill in the items and standard format in Form No. 9, Appendix XI to this Regulation; calculate and state in that declaration the amount of export tax (if any) on raw materials and supplies purchased in Vietnam for processing;
1.2. If the processed products are exported to a third party, the exporting enterprise must declare such to the customs office.
1.3. If a goods lot for export is subject to physical inspection, the customs declarant shall produce preserved samples, if samples have been taken. The customs officer conducting physical inspection of goods shall compare the preserved samples with the component materials of the products, compare the norms with the actual export products. If it is impossible to determine the conformity of export products with the preserved samples, samples of export products shall be taken for appraisal. Pending the release of appraisal results, the customs office shall apply the set procedures.
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3. Customs procedures applicable to lots of processed goods for export transported to border gates are the same as those applicable to goods transported to or from border gates provided for in Chapter V of this Regulation.
VII. ON-THE-SPOT IMPORT/EXPORT PROCEDURES APPLICABLE TO PROCESSED PRODUCTS
1. On-the-spot import/export conditions are specified in Clause 3, Article 33 of the Governments Decree No. 12/2006/ND-CP of January 23, 2006. Complete processed products imported on the spot for direct consumption (not for use as production raw materials) comply with the Regulation on goods labeling, issued together with the Governments Decree No. 89/2006/ND-CP of August 30, 2006.
2. Customs procedures:
2.1. Customs procedures applicable to processed products imported on the spot for use as production raw materials are the same as those applicable to on-the-sport imported/exported goods provided for in Part II, Appendix V to this Regulation.
2.2. For complete processed products imported on the spot for direct consumption, customs procedures are performed at the E-Customs Sub-Department which registers the relevant processing contract. Specifically:
a/ The enterprise undertaking inward processing shall perform on-the-spot export procedures as for the export or processed products to foreign countries.
b/ The importing enterprise shall perform procedures for registration of on-the-spot import declarations and implement import policies and import tax policies in accordance with law.
c/ The e-customs office shall:
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c.2. Perform on-the-spot import procedures for the customs declarant that imports goods on the spot as for a goods lot imported from overseas (not requiring information on transport);
c.3. Certify the completion of customs procedures for both import and export declarations;
c.4. Certify the actual export in the export declaration (writing the date and codes of the relevant import declaration, places of registration and goods delivery);
c.5. Return the printed e-customs import declaration to the customs declarant importing goods on the spot and the printed e-customs export declaration to the customs declarant undertaking processing; and keep the printed customs declarations and paper dossiers (if any).
d/ If an enterprise undertaking inward processing imports on the spot processed products under a processing contract which it performs, it shall perform both on-the-spot import and export procedures for those processed products.
VIII. PROCEDURES FOR DELIVERY OR RECEIPT OF TRANSITIONAL PROCESSED PRODUCTS
1. Responsibilities of customs declarants in goods delivery and receipt:
1.1. Based on the principals mandate, a customs declarant that delivers transitional processed products (the deliverer) and a customs declarant that receives those products (the recipient) shall by themselves organize goods delivery and receipt following the steps specified in Clause 3 of this Part, and take responsibility before law for ensuring that:
a/ The delivery and receipt of products are conducted strictly as declared on the e-manifest of transitional goods (below referred to as the transitional declaration for short);
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c/ The transitional processed products are used for proper processing purposes.
1.2. If the processing contract involving transitional processed products (delivery processing contract) and the processing contract on the use of transitional processed products as raw materials for processing (receipt processing contract) have only one customs declarant that undertakes processing, that declarant shall perform both deliverers and recipients tasks.
2. The transitional declaration may be used as a document for liquidation of a processing contract if it satisfies the following requirements:
2.1. For a delivery processing contract:
a/ All items in the declaration for delivery of transitional processed products must be filled in without erasure: The declaration must be certified, signed and stamped by the deliverer and the e-customs office (customs office on the deliverers side);
b/ The customs office on the deliverers side shall receive a notice from the customs office on the recipients side that customs procedures have been completed for the declaration on the receipt of transitional processed products corresponding to the quantity of the delivered products;
c/ The time when the recipient comes to perform customs procedures at the customs office on its side must be within the term of validity of the delivery processing contract. If the deliverer comes to perform customs procedures after this term, the customs office on its side shall make a written record of the customs-related administrative violation, and impose an administrative sanction on the deliverer in accordance with law. If customs procedures have been completed for the relevant declaration on the receipt of transitional processed products as certified by the customs office on the recipients side and the recipient has put the goods into production, the customs office shall allow clearance without canceling the declaration.
2.2. For a receipt processing contract:
a/ All items in the declaration form for receipt of transitional processed products must be filled in without erasure; be certified, signed and stamped by the recipient and the e-customs office (customs office on the recipients side).
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c/ The time when the recipient comes to perform customs procedures at the customs office on its side must be within the term of validity of the receipt processing contract and within 15 days after the deliverer gives certification on the declaration on the delivery of transitional processed products.
3. Customs procedures:
3.1. Procedures for delivery of transitional processed products
a/ The deliverer shall:
a.1. Fully fill in the declaration form for delivery of e-transitional processed products and perform customs procedures as for export processed products;
a.2. Deliver the products together with 01 printed e-customs declaration with the customs completion certification by the customs office on its side and an original value added tax (VAT) invoice (the one that is to be given to the customer); for an export-processing enterprise, the ex-warehousing bill for the recipient shall be used instead of the VAT invoice; the delivery and receipt are conducted at the processing establishment or the recipients warehouse.
b/ The customs office on the deliverers side shall perform customs procedures as for products processed for export and notify the customs office on the recipients side via the e-customs data processing system of the completion of customs procedures for the related declaration.
3.2. Procedures for receipt of transitional processed products:
a/ The recipient:
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a.1. Fill in all items on the e-transitional declaration form and perform customs procedures as for imported raw materials;
a.2. Hand over to the deliverer the printed e-customs declaration with the certification of customs procedures completion by the customs office on the recipients side.
b/ The customs office on the recipients side shall carry out customs procedures as for imported raw materials and supplies; notify via the e-customs data processing system the customs office on the deliverers side of the completion of customs procedures.
In the above steps, if the delivery-processing contract and the receipt- processing contract are both managed by one E-Customs Sub-Department, that Sub-Department shall perform the tasks of customs offices on both deliverers and recipients sides.
Procedures for delivery and receipt of transitional processed products also apply to cases in which the delivery-processing contract and the receipt-processing contract have different processors.
IX. PROCEDURES FOR RE-EXPORT OF PROCESSING RAW MATERIALS AND SUPPLIES TO FOREIGN COUNTRIES DURING THE PERFORMANCE OF PROCESSING CONTRACTS DUE TO CHANGES IN PROCESSING MODELS OR DESIGNS OR FOR OTHER REASONS
1. Customs procedures are the same as those for re-export of surplus raw materials and supplies to foreign countries.
2. If the system requires documentary inspection, a customs dossier to be produced comprises:
2.1. The printed e-customs declaration: 2 originals;
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2.3. Details on goods packing: soft copy or one original.
X. CUSTOMS PROCEDURES APPLICABLE TO PROCESSED GOODS WHICH HAVE BEEN EXPORTED BUT THEN RETURNED FOR REPAIR OR RECYCLING ARE THE SAME AS THOSE APPLICABLE TO TEMPORARILY IMPORTED GOODS
PROVIDED FOR IN PART III, APPENDIX V TO THIS REGULATION.
XI. CUSTOMS PROCEDURES FOR ACCEPTANCE OF PROCESSED PRODUCTS INSTEAD OF PROCESSING REMUNERATION AS STIPULATED AT CLAUSE D, ARTICLE 33 OF DECREE NO. 12/2006/ND-CP
1. Kinds of processed products used for payment of processing remuneration are provided for at Item d, Clause 2, Article 33 of the Governments Decree No. 12/2006/ND-CP of January 23, 2006;
Processed products used for payment of processing remuneration must meet the conditions set in the Regulation on labeling of domestically circulated goods and imports and exports, issued together with the Governments Decree No. 89/2006/ND-CP of August 30, 2006.
2. Customs procedures for acceptance of processed products instead of processing remuneration are the same as those for on-the-spot import and export of processed products. In this case, the processing contract with a term on payment of processing remuneration with processed products is used instead of a sale and purchase contract.
Processed products used for payment of processing remuneration are used for liquidation of processing contracts.
XII. PROCEDURES FOR LIQUIDATION OF INWARD PROCESSING CONTRACTS
1. Liquidation time limit
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For long-term processing contracts, liquidation shall be conducted for each contract annex on a yearly basis. The time limit for liquidation of each annex is the same as the time limit for liquidation of a processing contract.
2. Time limit for receipt, inspection and comparison of liquidation dossiers by customs offices
Within 10 days after receiving from a customs declarant a request for liquidation made according to Form No. 15, Appendix XI to this Regulation, the E-Customs Sub-Department shall complete the inspection and comparison of liquidation results on the e-customs data processing system and send back to the declarant a notice of acceptance of liquidation results or a notice of rejection of liquidation results, clearly stating the reason, made according to Form No. 16, Appendix XI to this Regulation.
3. Customs clearance time limit for surplus raw materials, temporarily imported machinery and equipment, scraps and defective products:
Within 30 days after receiving from the customs office a notice of acceptance of liquidation results or a notice of rejection of the liquidation results, clearly stating the reason, a customs declarant shall respond to all customs requests in either notice, including completion of customs procedures for surplus raw materials; temporarily imported machinery and equipment; scraps and defective products (if any).
4. Extension of the liquidation time limit and customs clearance time limit for surplus materials; temporarily imported machinery and equipment; scraps and defective products:
In some special cases, this time limit may be extended for not more than 30 days. Based on the contract annex added by the customs declarant, the director of the E-Customs Sub-Department shall consider and decide on such extension.
5. Measures for handling of violations of the liquidation time limit:
An E-Customs Sub-Department shall supervise the liquidation of a processing contract and its annexes; if the customs declarant breaches the time limit specified in Clause 1, Clause 3 or Clause 4 of this Part, it shall make a written record of violation in the domain of state management of customs and issue a sanctioning decision. The sanctioning decision must have a clause requesting the customs declarant to complete the liquidation of the processing contract within the time limit for execution of the sanctioning decision. Upon the expiration of this time limit, if the customs declarant still fails to complete the liquidation, the related coercive measure shall be applied to all subsequent imported goods lots (including those imported for trading) of that customs declarant.
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1. Handling modes:
Depending on agreements in a processing contract and related legal provisions, a customs declarant shall decide on the mode of handling of surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment. The handling modes include:
1.1. On-the-spot import or export;
1.2. Re-export to foreign countries under the principals designation;
1.3. Switching to performance of another processing contract in Vietnam;
1.4. Donation in Vietnam;
1.5. Destruction in Vietnam.
2. Customs procedures applicable to the modes of handling surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment:
2.1. Customs procedures for on-the-spot import or export of surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment comply with the guidance in Part II, Appendix V to this Regulation. On-the-spot import and export conditions comply with Clause 3, Article 33 of the Governments Decree No. 12/2006/ND-CP of January 23, 2006.
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2.3. Customs procedures applicable to the transfer of surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment to another processing contract under the principals designation:
Customs procedures for the transfer of surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment to another processing contract are performed like those for delivery and receipt of transitional processed products guided in Part VIII of this Appendix. In addition, the following jobs must be performed:
a/ The customs declarant shall transfer surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment to another processing contract before the E-Customs Sub-Department sends him/her/it a notice of acceptance of liquidation results made according to Form No. 16, Appendix XI to this Regulation.
b/ For cases in which the transfer of surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment is undertaken by another customs declarant:
b.1. The customs declarant-transferee shall show raw materials received from another contract and preserved samples taken upon their import to the customs office on his/her/its side for comparison;
b.2. The customs office on the customs declarant-transferees side shall compare preserved samples of raw materials taken upon their import with the transferred ones and, if they conform with each other, take new samples for the raw material-receipt contract (the sample comparison and taking of new samples must be conducted at the customs declarants establishment). In the course of comparison, if detecting signs of no actual transfer or lack of goods compared to the transitional customs declaration, the whole goods lot must be inspected. If inspection conclusions show that the customs declarants transfer and receive goods at variance with the customs declaration, they shall be handled in accordance with law;
b.3. With regard to raw materials and supplies of which samples are not taken and hired or borrowed machinery and equipment, the customs office on the transferees side shall conduct inspection if suspecting that the customs declarants have neither transferred nor received the goods, or transferred and received a quantity of goods less than that stated in the transitional customs declaration. The director of the E-Customs Sub-Department shall decide on which case is subject to inspection.
c/ Fort cases in which the transfer of surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment to another processing contract is undertaken by the same customs declarant:
c.1. When performing customs procedures for the transfer of surplus raw materials to another processing contract, the customs declarant shall produce preserved samples of raw materials of the former processing contract;
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c.3. When suspecting that goods transfer stated in the customs declaration is untruthful, the E-Customs Sub-Department shall conduct inspection at the enterprise.
d/ Raw materials and supplies are not allowed to be transferred to another processing contract in the following cases:
d.1. A customs declarant imports raw materials and supplies but fails to perform the processing contract and requests permission for transfer of all those raw materials and supplies to another customs declarant;
d.2. A customs declarant receives raw materials and supplies from a processing contract without putting them in processing but requests permission for their further transfer to another processing contract.
e/ Customs procedures guided at this Point also apply to cases of transfer of surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment from one processing contract to another at the request of the principal during the performance of the processing contract.
2.4. Customs procedures for donation of hired or borrowed machinery and equipment, surplus raw materials and supplies, scraps and defective products:
a/ Customs procedures are carried out like those applicable to goods imported under sale and purchase contracts prescribed in Chapter IV of this Regulation (in this case, a processing contract is considered a sale and purchase contract).
b/ If the system requests documentary inspection, the customs dossier to be submitted or produced comprises:
b.1. The printed e-customs declaration, made according to Form No. 5b, Appendix XIV to this Regulation: 02 originals;
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b.3. The Trade Ministrys written approval, if the donated goods are on the list of goods imported and exported under its permits; the permit issued by a specialized agency, for imported goods requiring permits of those agencies.
c/ Customs procedures and tax policies comply with regulations on goods presentation or donation. After a goods lot is cleared, the customs declarant undertaking processing shall hand over an original of the printed e-customs declaration to the donee for production at the request of other functional agencies.
2.5. Customs procedures for destruction of scraps and defective products in Vietnam:
a/ The destruction may be conducted after the completion of a processing contract/contract annexes or in the course of performance of a processing contract. Destruction of outdated processed products may also be organized in Vietnam at the principals request.
b/ Customs procedures for supervising destruction are as follows:
b.1. The customs declarant fills information in the request for supervision of the destruction of scraps/ defective products of processing, enclosed with information the provincial/municipal Natural Resource and Environment Services permit for destruction in Vietnam, according to the standard format in Form No. 14, Appendix XI to this Regulation, and sends that information to the E-Customs Sub-Department, advising the destruction time and place;
b.2. The E-Customs Sub-Department shall appoint a customs officer to supervise the destruction process.
b.3. Upon the end of destruction, concerned parties shall make a written record certifying the destruction according to regulations. This record must be signed by the enterprise director and affixed with the seal of the enterprise that has destroyed goods; contain full names and signatures of the customs officer supervising the destruction and persons assigned by the enterprise director to conduct the destruction.
XIV. HANDLING OF CASES IN WHICH ENTERPRISES ARE DISSOLVED OR TERMINATE OPERATION BUT HAVE NOT LIQUIDATED PROCESSING CONTRACTS
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1.1. E-Customs Sub-Departments shall regularly contact local Tax Departments and business registration agencies, follow the press and apply other measures in order to acquire information on dissolved enterprises;
1.2. Dissolved or bankrupt enterprises shall pay tax arrears for surplus raw materials and supplies; scraps and defective products, and hired or borrowed machinery and equipment which have not been re-exported according to regulations on handling of tax debts of those enterprises;
2. With regard to enterprises which are self-dissolved at variance with legal provisions on the order and procedures for enterprise dissolution (failing to notify their dissolution or having no dissolution decisions...), if they have surplus raw materials and supplies or hired or borrowed machinery and equipment, E-Customs Sub-Departments shall:
2.1. Calculate taxes and issue decisions to retrospectively collect taxes on surplus raw materials and supplies or hired or borrowed machinery and equipment which have not been re-exported; and include the collectible tax amounts in the list of overdue tax debts;
2.2. Transfer dossiers to customs units in charge of anti-smuggling investigation under provincial/municipal Customs Departments for verification, investigation and handling (or further transfer to competent authorities and functional agencies for handling) in accordance with law, with regard to violating individuals.
3. If the above enterprises still have unliquidated processing contracts but have re-exported all processed goods, E-Customs Sub-Departments shall base themselves on the enterprises dossiers archived at customs offices to conduct liquidation and take responsibility for liquidation data.
XV. HANDLING OF SURPLUS RAW MATERIALS AND SUPPLIES; HIRED OR BORROWED MACHINERY AND EQUIPMENT AND PROCESSED PRODUCTS WHICH CANNOT BE RE-EXPORTED TO THE PRINCIPALS BECAUSE THEY ABANDON THEM
1. Bases for ascertaining that a principal abandons its/his/her goods: The principal sends the processing enterprise a written declaration on the abandonment of goods or the processing enterprise has proofs that the principal abandons those goods.
2. Handling measures:
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a/ To auction the goods and remit the sales into the state budget after offsetting arising expenses; auction procedures are performed as for goods auction according to Article 45 of the Customs Law;
b/ If the goods lot is of small value and the sum expected to be collected from auction is not enough or just enough to offset arising expenses, the processor may use those goods after fully paying taxes in accordance with law. The taxable price is based on the residual value of goods at the time of handling;
c/ To donate the goods to charity organizations.
2.2. If the goods no longer have any use value and the provincial/municipal Natural Resources and Environment Service has issued a permit for their destruction in Vietnam, they shall be destroyed. Customs procedures for supervision of destruction tire performed as for the destruction of waste and defective products of processing.
Section II. CUSTOMS PROCEDURES APPLICABLE TO GOODS OF OUTWARD PROCESSING
I. PROCEDURES FOR REGISTRATION OF AN OUTWARD PROCESSING CONTRACT
1. Declaration of the processing contract
When declaring the processing contract, the customs declarant shall:
1.1. Fill e-customs declaration information on the processing contract on computer according to the items and standard format in Form No. 1, Appendix XI to this Regulation, before performing customs procedures for export of the first goods lot under that contract, and take responsibility before law for the declared information. Information to be declared includes:
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b/ The list of raw materials (if any);
c/ The list of products (if any);
d/ The list of equipment (if any);
dd/ The list of samples (if any);
e/ The tables of norms (if any);
g/ The permit granted by a competent agency, if the goods are exported for the performance of the processing contract and the imported processed products are on the list of goods imported and exported under permits; the list of goods must be enclosed with the permit.
Particularly, the customs declarant that is a customs agent shall clearly state the authorized contents.
1.2. Send the e-customs declaration information to the customs office;
1.3. Receive the customs offices feedback and proceed with the jobs required according to the procedures for acceptance of outward processing contracts.
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II. PROCEDURES FOR EXPORT OF RAW MATERIALS FOR OUTWARD PROCESSING
Customs procedures are performed like those for export under sale and purchase contracts guided in Chapter IV of this Regulation; customs declarations shall be filled in as in case of export for processing. In physical inspection of goods, samples of raw materials shall be taken for preservation instead of sample comparison.
III. PROCEDURES FOR REGISTRATION, ADJUSTMENT AND CHECKING OF OUTWARD PROCESSING NORMS
1. Time for registration and adjustment of norms:
1.1. Before performing import procedures for processed products, if those products are re-imported into Vietnam;
1.2. During the liquidation of a processing contract, if processed products are sold in foreign countries.
2. Procedures for registration, adjustment and checking of norms are performed like those applicable to inward processing.
IV. PROCEDURES FOR IMPORT OF PROCESSED PRODUCTS FROM OVERSEAS
1. Customs procedures are performed like those applicable to goods imported under sale and purchase contracts guided in Chapter IV of this Regulation; customs declarations are filled in as in the case of import for processing. In addition, a customs declarant shall perform the following jobs:
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1.2. Comparing the preserved material samples taken upon export with component materials in products during physical inspection of good;
2. Tax policies are implemented like those applicable to products processed overseas and re-
imported into Vietnam in accordance with the tax law.
V. PROCEDURES FOR LIQUIDATION OF OUTWARD PROCESSING CONTRACTS
The time limit for customs declarants to submit liquidation dossiers, re-import into Vietnam surplus raw materials and supplies, machinery and equipment temporarily exported for processing: and the time limit for customs offices to examine liquidation dossiers and handle expired processing contracts which have not been liquidated are the same as for cases of inward processing.
SPECIFIC REGULATIONS ON CUSTOMS PROCEDURES FOR GOODS IMPORTED AND EXPORTED IN THE FORM OF IMPORT OF RAW MATERIALS AND MATERIALS FOR THE PRODUCTION OF GOODS FOR EXPORT
(Attached to the Regulation on pilot e-customs procedures promulgated together with Decision No. 52/2007/QD-BTC)
I. GOODS IMPORTED AND EXPORTED IN THE FORM OF IMPORT OF RAW MATERIALS AND SUPPLIES FOR THE PRODUCTION OF GOODS FOR EXPORT
1. Import of raw materials and supplies for the production of goods for export (below referred to as import-production-export for short) means import of raw materials and supplies under sale and purchase contracts for the production of products for export.
2. Imported raw materials and supplies include:
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2.2. Raw materials and supplies directly involved in the process of producing products for export but neither constituting exported products nor transformed into exported products;
2.3. Finished products imported by enterprises for being affixed to exported products or packed together with exported products into complete goods items for export abroad;
2.4. Supplies used as packings, packings used for packing exported products;
2.5. Raw materials and supplies imported for warranty (repair or reprocessing) of exported products.
3. Products exported in the form of import-production-export
3.1. Products produced from all raw materials and supplies imported in the form of import-production-export;
3.2. Products produced from 2 sources of raw materials and supplies: raw materials and supplies imported in the form of import-production-export and raw materials and supplies of domestic origin or imported under sale and purchase contracts;
3.3. Products produced from 3 sources of raw materials and supplies: raw materials and supplies imported in the form of import-production-export; raw materials and supplies of domestic origin; and raw materials and supplies imported under sale and purchase contracts.
4. The condition for tax refund for raw materials and supplies imported for domestic trading as raw materials for the production of products for export is that the tax refund time limit specified in the tax law has not yet expired.
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II. PROCEDURES FOR REGISTRATION AND MODIFICATION OF THE LIST OF IMPORTED RAW MATERIALS AND SUPPLIES AND THE LIST OF EXPORTED PRODUCTS
1. Place of customs procedure performance: The procedures for registration and modification of the list of imported raw materials and supplies and the list of exported products shall be performed at E-Customs Sub-Departments of localities where enterprises import raw materials.
2. Time of registration
2.1. For the list of imported raw materials and supplies: before performing the procedures for the import of the first lot of raw materials and supplies.
2.2. For the list of exported products: before performing the procedures for registration of product quotas.
3. Items to be declared for the lists
3.1. List of imported raw materials and supplies, in Form No. 1, Appendix XII to this Regulation.
3.2. List of exported products, in Form No. 2, Appendix XII to this Regulation.
From the time of importing raw materials to the time of terminating import or export in this form, customs declarants shall consistently declare all items on appellation of raw materials and supplies; HS code; code of raw materials and supplies; product code; and unit of calculation registered in the lists.
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When there appears an unregistered kind of raw materials, supplies or product, the customs declarant shall make additional declaration for each list. The procedures for additional registration of lists are similar to those for registration of lists.
4. Procedures for registration of the list of imported raw materials and supplies and the list of exported products
The customs declarant shall fill e-customs declaration information on the lists according to the items and standard format in Forms No. 1 and 2, Appendix XII to this Regulation, and take responsibility before law for the declared information.
The sending, response to, inspection and receipt of information are similar to registration of lists in the procedures for registration of processing contracts specified in Part I, Section I, Appendix I to this Regulation.
5. Time of modification and supplementation and to-be-modified and -supplemented contents
5.1. Modification and supplementation of the list of imported raw materials and supplies
The customs declarant may modify all the information in the list of imported raw materials and supplies either before performing procedures for the import of the first lot of raw materials and supplies or before registering relevant norms, whichever is sooner.
5.2. Modification and supplementation of the list of exported products
The customs declarant may modify all the information in the list of exported products before registering norms of exported products.
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If detecting errors in the declaration of the lists after the points of time specified above, the customs declarant may modify the declared contents if he/she has plausible reasons accepted by the customs office, but may not modify codes and units of calculation of raw materials, supplies or products.
6. Procedures for modification and supplementation of lists
The customs declarant shall fill e-customs declaration information on the modified lists according to the items and standard format in Forms No. 1 and 2, Appendix XII to this Regulation, and take responsibility before law for the declared information.
The sending, response to, inspection and receipt of information shall be conducted according to procedures similar to those for registration of lists in processing contracts annexes specified in Part I, Section I, Appendix I to this Regulation.
III. CUSTOMS PROCEDURES FOR THE IMPORT OF RAW MATERIALS AND SUPPLIES
1. Customs procedures for the import of each lot of raw materials and materials from abroad are similar to those for goods imported under sale and purchase contracts prescribed in Chapter IV of this Regulation.
When a foreign party purchase a lot of raw materials and supplies from a foreign-based third partner and designates that partner to consign goods to a Vietnamese enterprise, the Vietnamese enterprise shall declare this information to the customs office.
Lots of imported raw materials and supplies transported from border gates are subject to e-customs procedures for goods transported from or to border gates prescribed in Chapter V of this Regulation.
2. Customs procedures for finished products for being affixed to or packed together with products into complete goods items and exported abroad are procedures for the import of raw materials in the form of import-production-export if the following conditions are-fully met:
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b/ Use norms of raw materials for exported products include norms of those finished products.
IV. Customs procedures for registration and adjustment of norms and waste ratios of raw materials and supplies for exported products
The procedures for registration, adjustment and inspection of norms are similar to those for registration, adjustment and inspection of processing norms specified in Part V, Section I, Appendix I to this Regulation.
V. CUSTOMS PROCEDURES FOR THE EXPORT OF PRODUCTS
1. The customs office shall perform export declaration registration procedures only for the codes of goods on the list of exported products and norms registered by the customs declarant with the customs office. The customs procedures for the export of products abroad are similar to those for goods exported under sale and purchase contracts prescribed in Chapter IV of this Regulation. In addition, the customs declarant shall:
a/ Declare, upon registration of the product export declaration, information according to the items and standard format in Form No. 3, Appendix XII to this Regulation, if exported products contain the supplied raw materials and materials; calculate export tax (if any) on raw materials and supplies purchased in Vietnam for inclusion in the export declaration annex;
b/ Produce preserved samples of goods, if samples are taken, for exported goods lots subject to physical inspection. The customs officer conducting physical inspection of goods shall compare these samples of raw materials with raw materials constituting products, and registered norms with actually exported products. If exported goods are unconformable with the samples, samples of exported products shall be taken for appraisal. Pending the availability of appraisal results, the customs office shall continue performing procedures according to regulations.
2. Customs procedures for exported goods lots transported from or to border gates are similar to those for goods transported from or to border gates prescribed in Chapter V of this Regulation.
VI. CUSTOMS PROCEDURES FOR RAW MATERIALS AND SUPPLIES WHICH ARE SELF-SUPPLIED FOR THE PRODUCTION OF GOODS FOR EXPORT
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1. When purchasing raw materials and supplies in the Vietnamese market and supplying them for the production of products for export, the customs declarant is not required to perform customs procedures (particularly, export-processing enterprises shall perform customs procedures similar to those concurrently prescribed for goods brought into export-processing enterprises);
2. Before supplying raw materials and supplies for the production of products for export, the customs declarant shall apply for permission of a competent agency if those raw materials and supplies are on the list of goods exported under permits, and may not supply raw materials and supplies on the list of goods banned or suspended from export;
3. When performing procedures for the export of products, the customs declarant shall declare information on documents of supply of raw materials and materials according to the items and standard format in Form No. 3, Appendix XII to this Regulation.
The e-customs data processing system will automatically inspect, receive and grant numbers of reference for those documents.
The sending, response to, inspection and receipt of information shall be conducted according to procedures similar to those for registration of processing contracts specified in Part I, Section I, Appendix I to this Regulation.
4. Raw materials and materials mentioned in this Section include raw materials produced or purchased in the Vietnamese market, raw materials imported under sale and purchase contracts, and raw materials imported on the spot under sale and purchase contracts.
VII. CUSTOMS PROCEDURES FOR GOODS ALREADY EXPORTED BUT RETURNED FOR REPAIR OR REPROCESSING ARE THE SAME AS THOSE FOR TEMPORARILY IMPORTED GOODS SPECIFIED IN PART III, APPENDIX V TO THIS REGULATION.
VIII. PROCEDURES FOR LIQUIDATION OR TAX NON-COLLECTION (TAX REFUND)
1. Places of liquidation or tax non-collection (tax refund) procedure performance: the E-Customs Sub-Departments where enterprises perform procedures for the import of raw materials and supplies.
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2.1. All raw materials and supplies imported in the form of import-production-export must be liquidated, including those subject to the import tax rate of 0%;
2.2. Import declarations and export declarations which are made first must be liquidated first: When an import declaration is made first but raw materials and supplies imported under this declaration are not yet used for the production of goods for export, therefore, those declarations cannot yet be liquidated, the enterprise shall declare information on raw materials and materials not yet liquidated according to the items and standard format specified in Form No. 6.6, Appendix XII to this Regulation.
2.3. Raw materials and supplies import declarations must be made prior to product export declarations;
2.4. A raw materials and supplies import declaration may be liquidated many times;
2.5. An export declaration may be liquidated only once at an E-Customs Sub-Department. When an export declaration is liquidated at many E-Customs Sub-Departments for many import declarations, the liquidated volume of raw materials and subsidiary materials may not be liquidated again for that export declaration (unless otherwise specified);
2.6. When an exported product is produced from both raw materials and supplies imported in the form of import-production-export and raw materials and supplies imported under sale and purchase contracts, the volume of raw materials and supplies imported under sale and purchase contracts is eligible for tax refund according to regulations applicable to raw materials and supplies imported for the production of goods initially for domestic consumption which are then exported provided that the supply of raw materials and materials has been declared in accordance with Part VI of this Appendix;
2.7. When raw materials and supplies imported in the form of import-production-export are used for the production of exported products for processing contracts, the volume of those raw materials and supplies may be liquidated through processing export declarations;
2.8. Enterprises selling in the domestic market or donating scraps and wastes collected after the production process shall fully declare those scraps and wastes in liquidation dossiers as a basis for the finalization of import tax on raw materials and supplies.
3. Liquidation time limit.
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4. Liquidation dossiers
Apart from dossiers eligible for tax non-collection (tax refund) as prescribed by the tax law, enterprises shall also declare information according to the items and standard format in Form No. 6, Appendix XII to this Regulation, including:
4.1. List of liquidated import declarations (including declarations of import under sale and purchase contracts), according to Form No. 6.2, Appendix XII to this Regulation;
4.2. List of liquidated export declarations (including declarations of export at border gates other than places of importation and processing export declarations), according to Form No. 6.3, Appendix XII to this Regulation;
4.3. Information on documents of payment of goods imported in the form of import-production-export, according to Form No. 6.4, Appendix XII to this Regulation;
4.4. Information explaining in detail the volumes of imported raw materials and supplies in liquidated import declarations for the following purposes (if any):
a/ Raw materials and supplies imported in the form of import-production-export but exported in the form of processing, according to Form No. 6.5, Appendix XII to this Regulation;
b/ Imported raw materials and supplies not yet liquidated (in case the enterprise uses only some raw materials and supplies them in those import declarations for production, then uses raw materials and supplies of subsequent import declarations for liquidation), according to Form No. 6.6, Appendix XII to this Regulation;
c/ Imported but not exported raw materials and supplies on which tax is paid into the state budget, according to Form No. 6.7, Appendix XII to this Regulation.
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The E-Customs Sub-Department shall receive the liquidation dossier defined in Clause 4 of this Part enclosed with explanations on the handling of the volume of raw materials and supplies not used for production declared by the enterprise and carry out liquidation and tax non-collection (tax refund) procedures for the enterprise within the time limit prescribed by the tax law.
The E-Customs Sub-Department shall respond by sending a notice of acceptance of liquidation results or a notice of refusal of liquidation results, made according to Form No. 7, Appendix XII to this Regulation, stating the reasons for refusal, to the customs declarant.
6. The procedures for non-collection or refund of import tax on raw materials and supplies already used for the production of products for export or already re-exported abroad comply with the provisions of tax law.
IX. CUSTOMS PROCEDURES FOR HANDLING OF NON-EXPORTED RAW MATERIALS AND SUPPLIES
1. Modes of handling
In the course of production, an enterprise which does not use imported raw materials and supplies for exports production shall declare the handling of raw materials, supplies, scraps, wastes or products, which is as follows:
1.1. Not exporting them and paying tax into the state budget;
1.2. Not exporting them and destroying them and paying tax into the state budget;
1.3. Exporting them back abroad as designated by the seller of raw materials and supplies;
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2.1. Customs procedures shall not be performed for non-exported raw materials, supplies, scraps, wastes or products on which tax is paid into the state budget. Tax calculation and payment comply with the tax law.
2.2. With regard to non-exported raw materials, supplies, scraps, wastes or products which are destroyed with tax thereon paid into the state budget:
a/ The enterprise shall organize their destruction by itself;
b/ Customs procedures are the same as procedures for destruction of processed raw materials and supplies, and the destruction is not subject to customs supervision.
2.3. With regard to raw materials, supplies, scraps or wastes which are re-exported abroad as designated by the seller of raw materials and supplies:
Customs procedures are the same as those for other re-exported goods lots. If physical inspection of goods is required, the customs officer conducting physical inspection of goods shall compare re-exported raw materials with raw materials samples taken upon import (if any).
SPECIFIC REGULATIONS ON CUSTOMS PROCEDURES FOR GOODS TEMPORARILY IMPORTED FOR RE-EXPORT
(Attached to the Regulation on pilot e-customs procedures promulgated together with Decision No. 52/2007/QD-BTC)
I. GENERAL PRINCIPLES
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1. For goods temporarily imported for re-export, customs procedures may be carried out at E-Customs Sub-Departments;
2. For re-exported goods, customs procedures may be performed at the E-Customs Sub-Departments where temporary import procedures are performed or at border gates of re-exportation;
3. Goods temporarily imported for re-export which are on the list of those banned from import must be kept within areas of border gates of importation and go through re-export procedures at E-Customs Sub-Departments of localities where goods are temporarily imported.
II. MANAGEMENT OF RE-EXPORTED GOODS
1. In performing re-export procedures, the customs declarant shall, apart from documents as required for lots of goods exported under sale and purchase contracts, declare information on temporarily imported goods declarations;
2. Re-exported goods must be in the same state as when they are temporarily imported;
3. A temporarily imported goods lot may be divided into many goods lots for re-export. Upon re-export, the enterprise shall re-export once all volumes of goods declared in a re-export declaration;
4. Goods must be re-exported through border gates within 8 working hours after they arrive at a border gate of exportation. When having plausible reasons accepted by the head of the Customs Sub-Department of the border gate of exportation, to-be- re-exported goods may be kept at the border gate of exportation for a duration not exceeding the validity duration of the re-export declaration;
5. After goods have been actually re-exported, the customs office of the border gate of exportation shall notify the customs office performing import procedures for the goods of information on re-exported goods via the customs data processing system.
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Customs Sub-Departments performing import procedures for goods shall monitor temporary import declarations within the temporary import time limit and liquidate those declarations when all the goods have been re-exported.
SPECIFIC REGULATIONS ON CUSTOMS PROCEDURES FOR GOODS BROUGHT INTO OR OUT OF EXPORT-PROCESSING ENTERPRISES
(Attached to the Regulation on pilot e-customs procedures promulgated together with Decision No. 52/2007/QD-BTC)
I. GENERAL PROVISIONS
1. For goods imported from abroad into export-processing enterprises inside or outside export-processing zones (collectively referred to as export-processing enterprises); goods exported abroad from export-processing enterprises; and goods already exported but later re-imported for repair or reprocessing and then re-exported or destroyed, customs procedures are the same as e-customs procedures for goods imported or exported under sale and purchase contracts specified in Chapter IV of this Regulation.
Import and export e-customs declarations must be filled in according to the items and standard format in Form No. 1, Appendix VIII to this Regulation.
2. Lists of goods brought into or out of export-processing enterprises must be registered according to the criteria and format specified in Forms No. 1 and 2, Appendix XIII to this Regulation.
Declaration for all above lists shall be made only once before the goods are brought into or out of an export-processing enterprise. When there arise unregistered goods, the export-processing enterprise shall make additional declaration of each list. The procedures for additional declaration of lists are the same as those for registration of lists.
Before exporting goods produced from imported raw materials and materials, the export-processing enterprise shall register their norms.
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3. When goods are brought into or out of export-processing enterprises, their use purposes must be clearly declared, including:
3.1. Goods brought into export-processing enterprises: for processing, production, formation of fixed assets, or consumption;
3.2. Goods brought out of export-processing enterprises: for export, processing, exports production, liquidation, destruction, or sale in the inland.
4. Goods brought from the inland into export-processing enterprises are considered exported goods, for which domestic enterprises shall perform export procedures according to corresponding modes of export (except for electricity and water specified in Item d.2, Clause 1, Section III, Part B of the Finance Ministrys Circular No. 32/2007/TT-BTC of April 9, 2007).
The export-processing enterprise shall declare information on documents of goods brought into the enterprise and their use purpose as export, production processing, formation of fixed assets, or consumption.
5. Goods brought from export-processing enterprises into the inland are considered imported goods for which domestic enterprises shall perform import procedures according to corresponding modes of import (except for export-processing enterprises fixed assets for which liquidation procedures have been completed and tax thereon has been paid according to regulations).
The export-processing enterprise shall declare information of documents of goods brought out of the enterprise and their use purpose as production processing, liquidation, destruction, or sale in the inland.
6. For goods brought from an export-processing enterprise to another one (inside or outside an export-processing zone), information on documents of goods brought into the export-processing enterprise (for the goods-receiving enterprise) and documents of goods brought out of the export-processing enterprise (for the goods-delivering enterprise) must be declared. The export-processing enterprise shall take responsibility for goods delivery and receipt.
7. The export-processing enterprise shall declare, and take responsibility for the use of, imported goods not liable to import tax or export tax under Article 2 of Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law.
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II. PROCEDURES FOR REGISTRATION AND MODIFICATION OF THE LIST OF GOODS IMPORTED INTO EXPORT-PROCESSING ENTERPRISES AND THE LIST OF GOODS EXPORTED FROM EXPORT-PROCESSING ENTERPRISES
1. Places of customs procedure performance: The procedures for registration and modification of the list of goods brought into export-processing enterprises and the list of goods brought out of export-processing enterprises shall be performed only at E-Customs Sub-Departments where export-processing enterprises carry out goods import procedures.
2. Time of registration
2.1. For the list of goods imported into export-processing enterprises: before performing the procedures for the import of the first goods lot.
2.2. For the list of goods exported from export-processing enterprises:
a/ For products produced from imported raw materials by export-processing enterprises: before performing the procedures for registration of quotas.
b/ For goods other than products produced from imported raw materials by export-processing enterprises: before performing the procedures for the export of goods from export-processing enterprises.
3. Items to be declared for the lists:
3.1. List of goods imported into export-processing enterprises, in Form No. 1, Appendix XIII to this Regulation.
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All the items of appellation of goods, HS code, goods code and unit of calculation registered in the lists must be consistently declared from the time goods are imported into an export-processing enterprise to the time the enterprise terminates its import and export activities.
4. Procedures for registration of the list of goods imported into export-processing enterprises and the list of goods exported from export-processing enterprises
4.1. Declaration of lists
The customs declarant shall fill e-customs declaration information on the lists according to the items and standard format in Form No. 1 or 2, Appendix XIII to this Regulation, and take responsibility before law for the declared information.
The sending of information and the receipt of feedback shall be conducted according to the procedures similar to those for registration of processing contracts specified in Part I, Section I, Appendix I to this Regulation.
4.2. Customs offices inspection and receipt of registration of lists:
The inspection and receipt of registration of lists are similar to the inspection and receipt of registration of processing contracts specified in Part I, Section I, Appendix I to this Regulation.
5. Time of modification and supplementation and to-be-modified and -supplemented contents
5.1. Modification and supplementation of the list of goods imported into export-processing enterprises:
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b/ For goods other than raw materials and supplies used for exports production: The customs declarant may modify all information in this list before performing procedures for the import of the first goods lot into the export-processing enterprise.
5.2. Modification and supplementation of the list of goods exported from export-processing enterprises:
a/ For products produced from imported raw materials, the customs declarant may modify this list before performing procedures for registration of norms.
b/ For goods other than products produced from imported raw materials, the customs declarant may modify this list before performing procedures for the export of goods from the export-processing enterprise.
5.3. Modification in case of errors in declaration
If detecting errors in the declaration of the lists after the points of time specified in Points 5.1 and 5.2 of this Clause, the customs declarant may modify the declared contents if they have plausible reasons accepted by the customs office, but may not modify goods codes and units of calculation.
6. Procedures for modification and supplementation of lists
6.1. Declaration of to-be-modified and -supplemented information
The customs declarant shall fill e-customs declaration information on the to-be-modified lists according to the items and standard format in Form No. 1 or 2, Appendix XIII to this Regulation, and take responsibility before law for the declared information.
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6.2. Inspection and receipt of to-be-modified and -supplemented information
The inspection and receipt of to-be-modified and -supplemented information on the list of goods imported into export-processing enterprises and the list of goods exported from export-processing enterprises shall be conducted according to the procedures similar to those for registration of processing contracts specified in Part I, Section I, Appendix I to this Regulation.
III. CUSTOMS PROCEDURES FOR REGISTRATION AND ADJUSTMENT OF NORMS AND WASTE RATIOS OF RAW MATERIALS AND SUPPLIES WITH REGARD TO PRODUCTS EXPORTED FROM EXPORT-PROCESSING ENTERPRISES
If products brought out of an export-processing enterprise are produced or formed from raw materials and supplies brought into the enterprise, their norms must be registered before being brought out of the enterprise.
The procedures for registration, adjustment and inspection of norms are the same as those for registration, adjustment and inspection of processing quotas specified in Part V, Section I, Appendix I to this Regulation.
IV. CUSTOMS PROCEDURES FOR GOODS BROUGHT FROM EXPORT-PROCESSING ENTERPRISES INTO THE INLAND
1. Responsibilities of export-processing enterprises
1.1. Declaration of documents of goods brought into the inland
The time of making e-customs declarations complies with Article 38 of this Regulation. Before delivering goods to the domestic enterprise, the export-processing enterprise shall:
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b/ Send e-customs declaration information to the customs office.
c/ Receive the customs offices feedback:
c.1/ Receive the notice of refusal to permit the import of goods into the inland, made according to Form No. 7, Appendix XIII to this Regulation, and modify and supplement information at the request of the customs office.
c.2/ Receive the notice of permission for the import of goods into the inland, made according to Form No. 7, Appendix XIII to this Regulation, in case the customs office permits the import of goods into the inland.
c.3/ Print out documents of goods exported into the inland, made according to Forms No. 31a and 32a (in case of exporting more than 6 goods items), Appendix XIV of this Regulation, sign, stamp and transfer them to the domestic enterprise, enclosed with financial invoices (if any), for performing import procedures.
1.2. Inspection and receipt of documents of goods exported into the inland
a/ The e-customs data processing system will automatically check and accept registration and grant numbers of reference for documents of goods exported into the inland.
When requested by this system, the customs officer shall personally check information in the system and, based on checking results, decide on the registration and grant of numbers of reference for documents of goods exported into the inland via the system.
b/ When this system requests submission or production of dossiers, the customs officer shall personally examine the dossiers and, based on examination results, decide on the registration and grant of numbers of reference for documents of goods exported into the inland via the system. A dossier submitted or produced to the customs office comprises:
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b.2. Financial invoices (if any).
1.3. Modification and supplementation of the export-processing enterprises documents of goods exported into the inland
In case of modification and supplementation of the declared contents in documents of goods exported into the inland, the export-processing enterprise shall, before delivering goods to the domestic enterprise, send the modified documents to the customs office and get the customs offices notice of acceptance, made according to Form No. 7, Appendix XIII to this Regulation.
The modified information must comply with the items and standard format in Form No. 5, Appendix XIII to this Regulation.
The sending, response to, inspection and receipt of information shall be conducted according to the procedures similar to those for registration of processing contracts specified in Part I, Section I, Appendix I to this Regulation.
1.4. Sealing of means of transport
The export-processing enterprise shall seal means of transport of goods from the enterprise to the place of goods delivery (in case the place of goods delivery is outside the export-processing enterprise as agreed by the two parties).
1.5. Validity term of documents of goods exported into the inland
Within 30 days after the E-Customs Sub-Department allows the export of goods into the inland, if the domestic enterprise fails to register the goods import declaration, the E-Customs Sub-Department shall cancel the export-processing enterprises documents of goods exported into the inland and, at the same time, give feedback via the system to the export-processing enterprise.
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Within 30 days after the E-Customs Sub-Department allows the export of goods into the inland, the domestic enterprise shall, before receiving goods, perform goods import customs procedures according to corresponding modes of import.
The customs declarant shall declare in the import declaration the information of reference to documents of goods exported into the inland, supplied by the export-processing enterprise.
When goods declared by the domestic enterprise are classified to be subject to physical inspection, the Customs Sub-Department which receives the import declaration shall conduct physical inspection of goods at the goods delivery place declared by the domestic enterprise.
V. CUSTOMS PROCEDURES FOR GOODS BROUGHT FROM THE INLAND INTO EXPORT-PROCESSING ENTERPRISES
1. Responsibilities of domestic enterprises
1.1. Procedures for filling in export declarations
The domestic enterprise shall perform goods export customs procedures according to corresponding modes of export and forward to the export-processing enterprise a copy of the export declaration with the certification of completion of customs procedures for bringing goods into the export-processing enterprise.
1.2. Validity term of a declaration of export into the export-processing enterprise
Within 30 days after the domestic enterprise performs customs procedures for export of goods into the export-processing enterprise and before receiving goods, the export-processing enterprise shall declare documents of goods imported into the export-processing enterprise.
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2. Responsibilities of export-processing enterprises
2.1. Declaration of documents of goods imported into export-processing enterprises
The time of making e-customs declarations complies with Article 38 of this Regulation. Before receiving goods, the export-processing enterprise shall:
a/ Fill e-customs declaration information according to the items and standard format in Form No. 6, Appendix XIII to this Regulation. In documents of goods imported from the inland, the enterprise shall declare information of reference to the domestic enterprises exports declaration for which customs procedures have been completed.
b/ Send e-customs declaration information to the customs office.
c/ Receive the customs offices feedback:
c.1. Receive the notice of refusal to permit the import of goods into the export-processing enterprise, made according to Form No. 7, Appendix XIII to this Regulation, and modify and supplement information at the request of the customs office.
c.2. Receive the notice of permission for the import of goods into the export-processing enterprise, made according to Form No. 7, Appendix XIII to this Regulation, in case the customs office permits the import of goods into the export-processing enterprise.
c.3. Print out documents of goods imported into the export-processing enterprise, made according to Forms No. 32a and 32b (in case of importing more than 6 goods items), Appendix XIV to this Regulation, sign, stamp and transfer them to the domestic enterprise for performing procedures for liquidation of processing contracts or liquidation of import-production-export declarations (if any).
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a/ The e-customs data processing system will automatically check and accept registrations and grant numbers of reference for documents of goods imported from export-processing enterprises.
When requested by this system, the customs officer shall personally check information in the system and, based on checking results, decide on registration and grant of numbers of reference via the system for documents of goods imported into the export-processing enterprise.
b/ When this system requests submission or production of dossiers, the customs officer shall personally examine the dossiers and, based on examination results, decide on the registration and grant of numbers of reference via the system for documents exported into the inland. A dossier submitted or produced to the customs office comprises:
b.1/ A sale and purchase or processing contract between the export-processing enterprise and the domestic enterprise or another export-processing enterprise.
b.2/ Financial invoices (if any).
b.3/ The domestic enterprises export declaration for which customs procedures have been completed.
2.3. Modification and supplementation of documents of goods imported into export-processing enterprises
In case of modification and supplementation of the contents declared in documents of goods imported into an export-processing enterprise, the enterprise shall send the modified documents to the customs office before receiving goods from the domestic enterprise and get the customs offices notice of acceptance, made according to Form No. 7, Appendix XIII to this Regulation.
The modified and supplemented information must comply with the items and standard format in Form No. 6, Appendix XIII to this Regulation.
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2.4. Sealing of means of transport
The domestic enterprise shall seal means of transport of goods from the domestic enterprise to the place of goods delivery (in case the place of goods delivery is outside the domestic enterprises location as agreed by the two parties).
VI. CUSTOMS PROCEDURES FOR GOODS BROUGHT FROM AN EXPORT-PROCESSING ENTERPRISE TO ANOTHER ONE (INSIDE OR OUTSIDE AN EXPORT-PROCESSING ZONE)
1. For goods brought from an export processing enterprise to another one (inside or outside an export-processing zone), enterprises shall declare information on goods delivery documents of the goods-delivering enterprise (the deliverer) and goods receipt documents of the goods-receiving enterprise (the recipient).
When goods are brought from an export-processing enterprise to another one, export-processing zones and export-processing enterprises shall seal means of transport of goods and have their goods supervised according to customs offices regulations on sealing and supervision of goods.
2. Goods delivery and receipt documents and financial invoices serve as documents for payment.
3. Registration of documents of goods brought into the inland by the export-processing enterprise (the deliverer) complies with Part IV of this Appendix, while registration of documents of goods imported into the export-processing enterprise (the recipient) compiles with Part V of this Appendix.
VII. PROCEDURES FOR DESTRUCTION OF RAW MATERIALS, MATERIALS, PRODUCTS, SCRAPS AND WASTES
1. For export-processing enterprises
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Before destroying raw materials or products, the export-processing enterprise shall declare information in documents of destruction of raw materials, materials or products according to the items and standard format in Form No. 11, Appendix XIII to this Regulation, and pay tax in accordance with the tax law.
The sending, response to, inspection and receipt of information shall be conducted according to the procedures similar to those for registration of processing contracts specified in Part I, Section I, Appendix I to this Regulation.
1.2. With regard to scraps and wastes
a/ For scraps and wastes included in norms registered with the customs office, the export-processing enterprise shall destroy them by itself according to regulations without having to make declaration and pay tax.
b/ For scraps and wastes not included in norms registered with the customs office, the export-processing enterprise shall, before destroying them, declare information in documents of destruction of scraps and wastes according to the items and standard format in Form No. 11, Appendix XIII to this Regulation, without having to pay tax.
c/ For scraps and wastes which are still of commercial value and not included in norms registered with the customs office, the export-processing enterprise shall, before selling them into the inland, declare information in documents of goods exported into the inland according to the items and standard format in Form No. 5, Appendix XIII to this Regulation, without having to pay tax.
The sending, response to, inspection and receipt of information on the sale of scraps and wastes into the inland shall be conducted according to the procedures similar to those for export of goods into the inland specified in Section IV of this Appendix.
2. For domestic enterprises
For scraps and wastes which are still of commercial value and sold into the inland by the export-processing enterprise, the domestic enterprise shall open an import declaration according to the purchase and sale form prescribed in Chapter IV of this Regulation and pay tax according to regulations.
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1. For export-processing enterprises
Before liquidating fixed assets, the export-processing enterprise shall declare information in documents of liquidation of fixed assets according to the items and standard format in Form No. 12. Appendix XIII to this Regulation, and retrospectively pay tax in accordance with the tax law.
The sending, response to, inspection and receipt of information shall be conducted according to the procedures similar to those for registration of processing contracts specified in Part I, Section I, Appendix I to this Regulation.
2. For customs offices
After receiving and accepting information declared by the enterprise, the customs office shall issue a decision on retrospective collection of tax, send it to the export-processing enterprise and collect tax according to regulations.
3. For domestic enterprises
Based on documents of liquidation of fixed assets already approved by the customs office, the export-processing enterprise and the domestic enterprise shall sign a goods sale and purchase contract and fulfill obligations towards goods traded in the inland according to current regulations.
IX. LIQUIDATION AND INSPECTION OF IN-STOCK QUANTITIES OF GOODS BROUGHT INTO AND OUT OF EXPORT-PROCESSING ENTERPRISES
1. Liquidation of goods brought into and out of export-processing enterprises
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Based on the e-customs data processing systems requests, the customs office shall decide to examine dossiers or conduct physical inspection of in-stock goods of the export-processing enterprise. Such inspection may be conducted at the customs office or at the enterprises headquarters.
1.2. On January 31 of the subsequent year, the export-processing enterprise shall send a report on goods actually in stock by December 31 of the previous year to the E-Customs Sub-Department where the enterprise registers the import of raw materials and materials.
The export-processing enterprise shall make a report on in-stock goods according to the items and standard format in Form No. 9, Appendix XIII to this Regulation.
The sending and receipt of, and response to information on the report on in-stock goods shall he conducted according to the procedures similar to those for registration of processing contracts specified in Part I, Section I, Appendix I to this Regulation.
2. Inspection of in-stock goods
The e-customs data processing system will automatically process and determine cases subject to documentary inspection or physical inspection of in-stock goods and, at the same time, notify the decision on inspection of in-stock goods to the export-processing enterprise, made according to Form No. 10, Appendix XIII to this Regulation.
2.1. Receipt of decisions on inspection of in-stock goods
The export-processing enterprise that receives the decision on inspection of in-stock goods shall take the following steps:
a/ When the system requests the submission of dossiers: The enterprise shall produce dossiers and documents to the customs office for examination. A dossier comprises:
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a.2. A sale and purchase or processing contract with the domestic enterprise.
a.3. Financial invoices for goods purchase/sale.
a.4. A book for monitoring ex-warehousing/ warehousing.
a.5. Norms of products processed with the domestic enterprise and norms of products exported abroad.
b/ When the system requests the production of dossiers and in-stock goods: The enterprise shall produce dossiers and documents specified at Item a. Point 2.1 of this Clause and in-stock goods to the customs office for inspection.
2.2. Liquidation and inspection of in-stock goods
The customs office shall liquidate and inspect the export-processing enterprises in-stock goods by:
a/ Conducting inspection based on dossiers and documents produced by the export-processing enterprise.
b/ Conducting inspection based on dossiers and documents produced by the export-processing enterprise and conducting physical inspection of in-stock goods at the export-processing enterprises establishment.
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SPECIFIC PROVISIONS ON CUSTOMS PROCEDURES IN SOME OTHER CASES
(Attached to the Regulation on pilot e-customs procedures promulgated together with Decision No. 52/2007/QD-BTC)
I. FOR GOODS IMPORTED OR EXPORTED FOR EXECUTION OF INVESTMENT PROJECTS
1. Customs procedures for goods imported to create fixed assets:
1.1. Registration of lists of tax-exempt goods imported to create fixed assets:
a/ Place of registration: E-Customs Sub-Departments.
b/ Registration procedures:
b.1. Responsibilities of enterprises:
Before carrying out procedures for the import of tax-exempt goods to create fixed assets, enterprises shall register lists of these goods with customs offices. The procedures for registration of these lists are similar to those for registration of lists of goods imported into export-processing enterprises.
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The list of tax-exempt goods imported to create fixed assets for the project: two copies;
The investment license or investment certificate: one copy for submission and one original for presentation;
- The econo-technical rationale: one original;
Enterprises shall make lists of goods imported to create fixed assets in accordance the provisions on tax-exempt goods imported to create fixed assets in the Governments Decree No. 149/2005/ND-CP of December 8, 2005, Decree No. 108/2006/ND-CP of September 22, 2006, documents guiding the implementation of these decrees, their investment licenses or investment certificates, and econo-technical rationale of investment projects and take responsibility before law for these lists.
b.2. Responsibilities of customs offices:
To inspect the declaration by enterprises; to receive lists of tax-exempt goods imported to create fixed assets. The receipt procedures are similar to those for the receipt of lists of goods imported into export-processing enterprises.
To monitor and reconcile these lists on the management system. To issue reconciliation monitoring cards to enterprises that wish to open imported goods declarations at other places;
To conduct inspection at enterprises if receiving information that enterprises use imported goods for purposes other than those for which tax is exempted; if detecting violations, to issue decisions on retrospective collection of tax according to regulations.
1.2. Procedures for the import of goods to create fixed assets:
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b/ Customs procedures:
Customs procedures are similar to those for the import of goods under sale and purchase contracts. Besides, customs offices shall:
b.1. Base themselves on declarations and dossiers submitted or produced by enterprises and current regulations to carry out tax exemption procedures for each imported goods lot;
b.2. E-Customs Sub-Departments which perform customs procedures shall inspect, monitor, and give certification on the reconciliation monitoring cards (if these cards are issued to enterprises for performing customs procedures at other places).
b.3. When all goods on the list have been imported, the E-Customs Sub-Department which performs customs procedures for the last time of importation shall sum up the quantity of goods already imported by enterprises according to the list, print and give certification on the reconciliation monitoring cards (if these cards are issued to enterprises for performing customs procedures at other places);
2. Customs procedures for goods imported or exported for enterprises operation:
To comply with this Regulations provisions on each form of import or export. Particularly, imported goods of foreign-invested enterprises must fall within the business scope stated in their business licenses or investment certificates.
3. Customs procedures for import tax-exempt raw materials, supplies, components and semi-finished products (collectively referred to as raw materials) for production specified in Clauses 15 and 16, Article 16, of the Governments Decree No. 149/2005/ND-CP of December 8, 2005:
3.1. Registration of the list and quantity of tax-exempt imported raw materials:
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b/ Registration procedures:
Responsibilities of enterprises:
In December of the previous year or before commencing their operation (for enterprises that have just completed investment activities), enterprises shall register with customs offices e-dossiers of raw materials for production in the following year. An e-registration dossier comprises:
b.1. A list of raw materials to be imported in the year and their quantity. The enterprise shall make declaration by itself and take responsibility before law for the proper use of tax-exempt imported raw-materials in accordance with law;
b.2. Information on the investment license/ investment certificate or business registration certificate;
c/ Tasks of the customs office which performs procedures for registration of this list:
c.1. To inspect the declaration by the enterprise: to receive the list of tax-exempt imported raw materials;
c.2. To monitor and make reconciliation on the customs e-data processing system. To return to the enterprise 01 list, together with the reconciliation monitoring card if the enterprise wishes to perform customs procedures at other places;
c.3. To coordinate with the local Tax Department in conducting inspection at the enterprise if receiving information that the enterprise uses raw materials, supplies, components and semi-finished products for purposes other than those for which tax exemption is granted and, if detecting violations, to handle them in accordance with law;
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3.2. Import procedures: According to the procedures for the import of tax-exempt goods to create fixed assets.
4. Liquidation of assets:
4.1. Forms of liquidation are guided in the Trade Ministrys Circular No. 04/2007/TT-BTM of April 4, 2007, including: export, sale in the Vietnamese market, donation, presentation as gifts or destruction.
4.2. Places of liquidation procedure performance: At E-Customs Sub-Departments.
4.3. Liquidation procedures:
Liquidated objects, liquidation contents and conditions and liquidation dossiers comply with the Trade Ministrys Circular No. 04/2007/TT-BTM of April 4, 2007;
The enterprise/liquidation board shall send to the E-Customs Sub-Department which has performed procedures for the import of assets for the first time a document clearly stating the reason for liquidation, names, codes and quantity of to be-liquidated assets which belong to imported goods declaration No. ..., dated...;
If the liquidation is conducted in the form of export, the enterprise shall open a re-export declaration; if the liquidation is conducted in other forms, only procedures for retrospective collection of tax shall be performed and the enterprise is not required to open a declaration (except for the case of destruction).
For the case of destruction: Enterprises shall organize the destruction by themselves under the supervision of customs offices according to regulations of environment management agencies;
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II. FOR GOODS IMPORTED OR EXPORTED ON THE SPOT:
1. Goods exported on the spot are goods exported by Vietnamese enterprises (including foreign-invested enterprises and export-processing enterprises) to foreign enterprises but designated by these foreign enterprises to be delivered in Vietnam (exported) to other Vietnamese enterprises.
On-the-spot exporters (referred to as exporting enterprises) are enterprises designated by foreign enterprises to deliver goods in Vietnam.
On-the-spot importers (referred to as importing enterprises) are enterprises that purchase goods from foreign enterprises but receive goods in Vietnam from on-the-spot exporters under foreign enterprises designation.
2. Grounds for determination of goods imported or exported on the spot comply with the Trade Ministrys Circular No. 04/2007/TT-BTM of April 4, 2007.
3. Places of e-customs procedure performance for on-the-spot import or export: E-customs procedures shall be carried out at an E-Customs Sub-Department selected by enterprises at their convenience, except for the following cases:
3.1. For processed products imported on the spot for use as raw materials for the production of goods for domestic consumption, e-customs procedures shall be performed at E-Customs Sub-Departments managing contracts on the processing of products for on-the-spot export;
3.2. For products, except processed products, imported on the spot for use as raw materials for the production of exported goods, e-customs procedures shall be performed at E-Customs Sub-Departments managing contracts on the import of raw materials for the production of exported goods;
3.3. For processed products imported on the spot for use as raw materials for the production of exported goods:
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b/ If the processing contract and the contract on the import of raw materials for the production of exported goods are managed by two different E-Customs Sub-Departments:
b.1. Procedures for on-the-spot export shall be performed at the E-Customs Sub-Department managing the processing contract;
b.2. Procedures for on-the-spot import shall be performed at the E-Customs Sub-Department managing the contract on the import of raw materials for the production of exported goods.
3.4. For products made from raw materials imported for the production of exported goods which are imported on the spot for use as raw materials for inward processing:
a/ If the processing contract and the contract on the import of raw materials for the production of exported goods are managed by two different E-Customs Sub-Departments:
a.1. Procedures for on-the-spot export shall be performed at the E-Customs Sub-Department managing the contract on the import of raw materials for the production of exported goods or at the E-Customs Sub-Department managing the processing contract on the use of products imported on the spot as raw materials for processing;
a.2. Procedures for on-the-spot import shall be performed at the E-Customs Sub-Department managing the processing contract on the use of products imported on the spot as raw materials for processing.
b/ If the contract on the on-the-spot import of products made from raw materials imported for the production of exported goods and the processing contract are managed by a single E-Customs Sub-Department, on-the-spot import and export procedures shall be performed at this E-Customs Sub-Department.
4. Customs dossiers to be kept, submitted or produced by enterprises to customs offices upon request for inspection:
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4.2. The contract on the sale and purchase of goods, stating the delivery of goods in Vietnam (for exporters), the contract on the purchase of goods or the processing contract, stating the receipt of goods in Vietnam (for importers);
4.3. Added value invoices, made by exporting enterprises (copies to be handed to customers);
4.4. Other papers as prescribed for imported and exported goods (except bills of lading).
5. Validity of on-the-spot import and export declarations:
5.1. An on-the-spot export declaration is valid for 30 days from the date the customs office makes certification of the completion of e-customs procedures.
5.2. On-the-spot import or export declarations are valid for liquidation when:
a/ For exporting enterprises: E-declarations for on-the-spot export are fully filled in and certified, signed and stamped by the exporting enterprise and the customs office which performs export procedures;
b/ For importing enterprises: E-declarations for on-the-spot import are fully filled in and certified, signed and stamped by the importing enterprise and the customs office which performs import procedures;
c/ If the enterprise conducting on-the-spot export and the enterprise conducting on-the-spot import perform procedures at one E-Customs Sub-Department, this E-Customs Sub-Department shall make certification of both import and export procedures;
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e/ The customs office which performs import procedures has received a notice of the customs office which performs export procedures of the on-the-spot export declaration for which customs procedures have been completed corresponding to the quantity of goods for which on-the-spot import procedures have been performed.
6. Customs procedures
6.1. On-the-spot export declaration by customs declarants
Customs declarants shall fill in on-the-spot export declarations and perform on-the-spot export procedures as for goods exported under sale and purchase contracts of corresponding export forms. In addition, customs declarants shall:
a/ Hand over one on-the-spot export declaration (printed copy of the e-customs declaration) for which procedures have been completed and the added value invoice (the copy handed to customers) to the importing enterprise for performing on-the-spot import procedures.
b/ Receive a notice of cancellation of the export declaration, made according to Form No. 18, Appendix VIII to this Regulation, and sent by the E-Customs Sub-Department via the customs e-data processing system in case of expiration of the time limit for performance of on-the-spot import procedures.
6.2. Inspection and receipt of registration for on-the-spot export declarations
E-Customs Sub-Departments shall perform procedures for inspection and receipt of registration for on-the-spot export declarations as for goods exported under sale and purchase contracts of corresponding forms. In addition, E-Customs Sub-Departments shall:
Within 30 days after E-Customs Sub-Departments certify the completion of customs procedures for on-the-spot export declarations, if information on the completion of on-the-spot import procedures is not available on the customs e-data processing system, customs officers shall cancel on-the-spot export declarations and, at the same time, send via the customs e-data processing system a notice of cancellation of export declarations, made according to Form No. 18, Appendix VIII to this Regulation, to customs declarants for on-the-spot export.
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Within 30 days after the E-Customs Sub-Department that has performed export procedures certifies the completion of customs procedures for on-the-spot export declarations and after receiving 01 on-the-spot export declaration (printed copy of the e-customs declaration) for which customs procedures have been completed and the added value invoice (the copy handed to customers) which clearly states the names of the foreign enterprise and importing enterprise and the place of goods delivery in Vietnam, customs declarants shall fill in an on-the-spot import declaration before receiving goods and perform on-the-spot import procedures according to the corresponding form but are not required to fill in information on bills of lading. In addition, customs declarants shall:
After completing on-the-spot import procedures, those who make customs declaration for import shall transfer one printed copy of the e-customs declaration for which customs procedures have been completed to the exporting enterprises for filing in the dossier if customs offices need to inspect paper dossiers.
6.4. Inspection and receipt of registration for on-the-spot import declarations
E-Customs Sub-Departments shall perform procedures for inspection and receipt of registration for on-the-spot import declarations as for goods imported under sale and purchase contracts of corresponding forms. In addition, E-Customs Sub-Departments shall:
a/ Notify via the customs e-data processing system the customs office which performs export procedures of the completion of procedures for the import declarations;
b/ Send a notice, made according to form No. 19, Appendix VIII to this Regulation, to the local Tax Department which conducts tax supervision of the importing enterprise via the computer network, if the network is connected between the E-Customs Sub-Department which performs import procedures and the local Tax Department.
III. GOODS WHICH HAVE BEEN EXPORTED BUT ARE RETURNED
1. Cases in which e exported goods are returned, including:
1.1. Temporary import of returned goods for repair and reprocessing (collectively referred to as reprocessing) and then re-export;
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1.3. Re-import of returned goods for destruction in Vietnam (not applied to goods processed for foreign enterprises).
2. Conditions for performance of re-import procedures for returned goods:
2.1. Time for performing procedures for re-import of returned goods: Within 365 days from the date goods are actually exported:
2.2. Goods are in the same state as when exported (not yet gone through production, processing, repair or use process in foreign countries);
2.3. When processed products are temporarily imported for reprocessing, the re-import procedures may be performed even if the processing contracts have been expired and enterprises have completed procedures for liquidation of processing contracts.
3. Places of customs procedure performance:
3.1. Procedures for import of returned goods shall be performed at the E-Customs Sub-Departments which have performed procedures for the export of these goods. In case returned goods belong to several exported goods lots, re-import procedures shall be carried out at one of the E-Customs Sub-Departments which have performed export procedures for these goods lots.
3.2. After goods are reprocessed, re-export procedures shall be performed at the E-Customs Sub-Departments which have performed procedures for re-import of these goods.
4. Time limit for reprocessing
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5. Procedures for temporary import of returned goods for reprocessing:
5.1. Declarations of temporary import of goods for reprocessing by customs declarants
Customs declarants shall make declarations as for goods temporarily imported for re-export. Declarations for temporary import must show information of reference to the relevant export declarations.
Apart from papers to be preserved as required for goods temporarily imported for re-export, customs declarants shall preserve one copy of the relevant customs declaration for exported goods and the original of the foreign partys notice of the return of goods for reprocessing.
5.2. Inspection and receipt of registration for declarations of temporary import for reprocessing
E-Customs Sub-Departments shall perform procedures for inspection and receipt of registration for declarations of temporary import for reprocessing as for goods imported in the form of temporary import for re-exported guided in Appendix III to this Regulation.
6. Procedures for re-export of re-cycled goods:
6.1. Declaration for re-export by customs declarants after goods are reprocessed
Customs declarants shall make declarations as for goods exported under sale and purchase contracts. The re-export declarations must show information of reference to the relevant temporary import declarations.
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E-Customs Sub-Departments shall perform procedures for inspection and receipt of registration for re-export of reprocessed goods as for goods exported under sale and purchase contracts.
7. Liquidation of declarations of goods temporarily imported for reprocessing
7.1. Liquidation principles: Declarations of goods temporarily imported for reprocessing must be separately monitored and liquidated. Within 15 days after the expiration of the reprocessing time limit (including the extension duration), enterprises shall carry out procedures for liquidation of declarations of re-import for reprocessing at customs offices. In the process of reprocessing, if additional raw materials are used for the reprocessing of processed products, these materials are also included for liquidation.
7.2. Procedures for liquidation of declarations of temporary import for reprocessing shall be performed like procedures for liquidation of declarations of temporary import for re-export;
8. Handling of reprocessed products which are not yet re-exported upon the expiration of the reprocessing time limit:
8.1. In case reprocessed goods cannot be re-exported:
Enterprises shall send a document to the Customs Sub-Departments which have performed temporary import procedures, clearly explaining the impossibility of re-export and, on that basis, the Customs Sub-Departments which have performed temporary import procedures shall consider and handle the cases as follows:
a/ For reprocessed goods which are processed goods:
a.1. To perform customs procedures as in the case of on-the-spot export and import for domestic consumption, if all conditions for on-the-spot import and export of processed products defined in Decree No. 12/2006/ND-CP of January 23, 2006, are meet; or
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b/ For reprocessed products in other forms: To put into domestic consumption as for goods re-imported for domestic consumption.
8.2. In case re-imported goods are exported products produced from imported raw materials or goods temporarily imported for re-export (objects entitled to import tax refund), customs offices which perform re-import procedures shall notify customs offices which carry out procedures for import tax refund that the exported goods lots are re-imported for domestic consumption (if these two customs units are two different Customs Sub-Departments) for tax handling under the guidance of tax laws and tax administration regulations.
9. Customs procedures for re-import of returned goods for domestic consumption
Customs procedures are performed as those for goods imported under sale and purchase contracts but re-import declarations must show information of reference to relevant export declarations. Tax policies comply with regulations of tax laws.
Apart from papers to be preserved as required for goods imported under sale and purchase contracts, customs declarants shall preserve one copy of the relevant customs declaration of exported goods and the original of the foreign partys notice of the refusal to receive goods.
10. Customs procedures for the re-import of returned goods for destruction
10.1. Customs procedures are performed as those for goods imported under sale and purchase contracts but the re-import declarations must show information of reference to relevant export declarations. Customs offices may not release goods but further supervise goods until they are destroyed. Tax policies comply with tax laws.
10.2. Apart from papers to be preserved as required for goods imported under sale and purchase contracts, customs declarants shall preserve one copy of the relevant customs declaration of exported goods, the original of the foreign partys notice of the refusal to receive goods and written permission of the Natural Resources and Environment Service of the locality where the destruction is conducted.
10.3. Destruction supervision procedures are performed as those for destruction of scraps and defective products guided in Appendix I to this Regulation.
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1. Forms of re-export of imported goods:
1.1. Re-export to foreign goods owners that have sold these goods lots;
1.2. Re-export to other foreign parties.
2. The time limit and conditions for performing customs procedures for re-export of imported goods:
2.1. Procedures for registration of declarations for re-export of imported goods shall be performed within 365 days after the completion of the customs procedures for the import of these goods lots.
2.2. Goods are in the same state as upon importation (not yet gone through any process of production, processing, repair or use in the country).
3. Re-export procedures shall be performed at E-Customs Sub-Departments which have performed import procedures for these goods lots.
4. Customs procedures for re-export of imported goods shall be performed as for goods exported under sale and purchase contracts but the export declarations must show information of reference to relevant import declarations. Tax policies comply with tax laws.
Apart from papers to be preserved as required for goods exported under sale and purchase contracts, customs declarants shall preserve one copy of the relevant customs declaration of imported goods, the foreign goods owners written agreement on the receipt of goods (one original, if goods are re-exported to goods owners that have sold those goods lots).
- 1Decision No. 50/2005/QD-BTC, promulgated by the Ministry of Finance for the Regulation on the process of experimenting the e-customs procedures for export and import goods.
- 2Circular No. 222/2009/TT-BTC of November 25, 2009, guiding the pilot implementation of e-customs procedures
- 3Circular No. 222/2009/TT-BTC of November 25, 2009, guiding the pilot implementation of e-customs procedures
- 1Decree of Government No. 27/2007/ND-CP of February 23, 2007 on e-transactions in financial activities
- 2Law No. 78/2006/QH11 of November 29, 2006 on tax administration
- 3Law no. 51/2005/QH11 of November 29, 2005 on E-transactions
- 4Law No. 42/2005/QH11 of June 14, 2005 on amendment of and addition to a number of articles of The Law on Customs
- 5Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 6Law No. 29/2001/QH10 of June 29, 2001 promulgated by The National Assembly on Customs Law
Decision No. 52/2007/QD-BTC of June 22, 2007, promulgating the regulation on pilot e-customs procedures
- Số hiệu: 52/2007/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 22/06/2007
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra