- 1Law No. 78/2006/QH11 of November 29, 2006 on tax administration
- 2Law. No. 21/2012/QH13 of November 20, 2012, amending and supplementing a number of articles of the Law on Tax Administration
- 3Law No. 54/2014/QH13 dated June 23, 2014, on Customs
- 4Law No. 71/2014/QH13 dated November 26, 2014, amendments to tax Laws
- 5Law No. 76/2015/QH13 dated June 19, 2015, Organizing The Government
- 6Law No. 107/2016/QH13 dated April 06th, 2016, on Export and import duties
- 7Law No. 05/2017/QH14 dated June 12, 2017, on foreign trade management
| THE GOVERNMENT | THE SOCIALIST REPUBLIC OF VIETNAM |
| No.: 46/2020/ND-CP | Hanoi, April 09, 2020 |
DECREE
PRESCRIBING CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION OF GOODS IN TRANSIT THROUGH ASEAN CUSTOMS TRANSIT SYSTEM FOR IMPLEMENTATION OF PROTOCOL 7 ON CUSTOMS TRANSIT SYSTEM
Pursuant to the Law on organization of Government dated June 19, 2015;
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the Law on Export and Import Duties dated April 06, 2016;
Pursuant to the Law on Tax Administration dated November 29, 2006, and the Law on amendments to the Law on Tax Administration dated November 20, 2012;
Pursuant to the Laws on amendments to tax laws dated November 26, 2014 and dated April 06, 2016;
Pursuant to the Law on Foreign Trade Management dated June 12, 2017;
For implementation of the Protocol 7 – Customs Transit System;
At the request of the Minister of Finance;
The Government promulgates a Decree prescribing customs procedures, customs supervision and inspection of goods in transit though the ASEAN Customs Transit System for implementation of Protocol 7 on Customs Transit System.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Decree deals with customs procedures, customs supervision and inspection of goods in transit through the ASEAN Customs Transit System (hereinafter referred to as “ACTS”), authorisations granted to enterprises conducting transit of goods through the ACTS, guarantee, cash deposit and recovery of customs debts in respect of goods in transit through the ACTS.
Article 2. Regulated entities
1. Organizations and individuals performing transit transport of goods through the ACTS.
2. Organizations and individuals having related rights and obligations.
3. Customs authorities and customs officials.
4. Other competent state authorities that cooperate in performing state management of transit transport of goods through the ACTS.
5. Guarantors.
Article 3. Definitions
For the purposes of this Decree, these terms are construed as follows:
1. “ACTS” means the integrated information technology system developed by Member States of ASEAN (hereinafter referred to singularly as "Contracting Party" and collectively as "Contracting Parties") for the purposes of connecting and exchanging information to carry out electronic transit procedure, control the movement of goods across the territory of Contracting Parties, assisting customs authorities of Contracting Parties in calculating customs duties and guarantee amounts, and exchanging information for recovery of customs debts under Protocol 7 on Customs Transit System (hereinafter referred to as “Protocol 7”).
2. “Customs transit declaration” means the electronic customs declaration containing information provided by the Declarant to place goods under the ACTS procedure.
Each customs transit declaration shall include only the goods to be loaded on a single means of transport for a transit operation through the ACTS procedure.
3. “Transit Accompanying Document” or “TAD” means the customs transit declaration approved by the customs authority of departure and printed out from the ACTS.
4. “Transit operation” means the transport of goods in transit from a customs authority of departure to a customs authority of destination under the ACTS procedure.
5. “Guarantee” means the guarantor’s promise to ensure payment of customs duties which may be incurred in transit operations.
6. “Single journey guarantee” means the guarantor’s promise to fulfill obligations to pay the full amount of customs duties which may be incurred in a single transit operation.
7. “Multiple journey guarantee” means the guarantor’s promise to fulfill obligations to pay the full amount of customs duties which may be incurred in a number of transit operations.
8. “Guarantor” means any natural or legal person who undertakes with the customs authority of departure, the customs authority of transit and the customs authority of destination in writing to pay any potential customs duties at the request of customs authorities relating to a transit operation.
9. “Guarantor in Vietnam” (in case goods are transported from Vietnam across the territory of one or more Contracting Parties) means the credit institution or foreign bank branch that operates in accordance with the Law on Credit Institutions and undertakes with the customs authority of Vietnam, the customs authority of transit and the customs authority of destination to pay any potential customs duties which may be incurred in transit operations.
10. “Office of guarantee” means the office designated by a Contracting Party of Protocol 7 to give the authorisation of guarantors and supervise guarantees covering transit operations. The offices of guarantee in Vietnam are customs authorities.
11. “Customs duties" means the import duties, taxes and charges which may be incurred in respect of goods in transit.
12. “Customs debt” means the customs duties which are not paid by the Declarant to state budget after the expiry of the prescribed payment time limit.
13. “Assistance in recovering customs debt” means the assistance rendered by customs authorities of the Contracting Parties of Protocol 7 in recovery of customs debts which may be incurred in a transit operation at the request of the Contracting Parties.
14. The authority that claims, renders assistance or sends a request for assistance in recovery of customs debts in Vietnam is a customs authority.
15.”Irregularities during transit operation” include the following cases: The goods are lost or destroyed; the initial itinerary is changed; the seals are broken in the course of a transit operation or goods are transferred to another similar means of transport for reasons beyond the carrier’s control; there is an imminent danger necessitating immediate partial or total unloading of the means of transport; and in other cases of irregularity capable of affecting the completion of a transit operation under the ACTS procedure.
16. “Unlawful removal of goods from the ACTS procedure” means the removal of goods from the ACTS procedure without the consent of a competent authority or the presentation of necessary documents proving that the goods are placed another customs procedure.
Article 4. Declarants
The person who carries out customs declaration of goods in transit under this Decree (hereinafter referred to as “Declarant”) includes:
1. The owner of transited goods.
2. The transit service provider.
3. The customs brokerage agent.
4. The owner, or operator, of a means of transport of transited goods or that owner's authorised representative.
Article 5. Rights and obligations of the Declarant
1. The Declarant shall be entitled to:
a) receive instructions from customs authorities for completing customs procedure in respect of goods placed under the ACTS procedure prescribed herein;
b) decide to place the transited goods under the ACTS procedure prescribed herein or the current customs procedure for transited goods under the law of Vietnam;
c) use software programs connected with electronic data processing systems of customs authorities for completion of the ACTS procedure;
d) exercise other rights as prescribed in the Law on Customs.
2. The Declarant shall be required to:
a) provide adequate, accurate and genuine information on the customs transit declaration under the ACTS procedure;
b) observe the provisions on transit transport of goods laid down in this Decree and relevant laws;
c) transport the goods according to the prescribed route and border checkpoint and within the time limit registered with the customs authority of departure;
d) keep the customs seals intact until obtaining the authorisation of the customs authorities;
dd) pay import duties, taxes and charges which may be incurred in respect of transited goods;
e) learn about provisions on management of goods in transit of the Contracting Parties across whose territory the goods will be transported and apply to the competent authority for the permit for goods in transit (if any) before completing the customs transit declaration under the ACTS procedure. Information on the permit for goods in transit must be provided via the ACTS when registering the customs transit declaration and presented to the customs authority of transit;
g) notify the customs authority or one of the following authorities, local authority, police authority or border guard office at the location where an irregularity during transit operation occurs after having implemented necessary measures for minimizing and preventing losses according to regulations herein;
h) keep all customs dossiers, accounting vouchers/records and other documents relating to the goods in transit for at least 05 years from the date of registration of the customs transit declaration via the ACTS;
i) discharge other obligations as prescribed in the Law on Customs.
Article 6. Requirements for goods placed under the ACTS procedure
1. Goods placed under the ACTS procedure which are transported from Vietnam across the territory of a Contracting Party must comply with the provisions on management of goods in transit of that Contracting Party.
2. Goods placed under the ACTS procedure which are transported across the territory of a Contracting Party and imported to Vietnam must comply with the provisions on management of goods in transit of that Contracting Party and the relevant provisions on management of imports of Vietnam.
3. Goods placed under the ACTS procedure which are transported across the territory of Vietnam must comply with the provisions on management of goods in transit laid down in relevant laws.
4. Based on the result of classification of customs declarations on the ACTS and provided information relating to the goods in transit (if any), Directors of Customs Sub-departments shall decide to carry out the examination of customs dossiers and/or the physical inspection of goods. The physical inspection of goods shall be carried out with machinery and other technical devices. If the Customs Sub-department does not have sufficient machinery and technical devices or the inspection of goods by using machinery and technical devices is not sufficient for determining the actual conditions of goods or any violations are suspected, the customs officials shall carry out the physical inspection of goods.
5. Charges which may be incurred in Vietnam in respect of goods placed under the ACTS procedure shall be paid in accordance with regulations of the law on fees and charges.
If goods transported across the territory of Vietnam under the ACTS procedure are sold domestically in Vietnam, procedures for goods to be sold domestically must be completed in accordance with regulations of the Law on Customs.
The time limit for completion of customs procedures for goods transited through the ACTS shall comply with regulations in Article 23 of the Law on Customs.
Article 7. Places for completing customs procedures
1. Customs procedures for goods transited through the ACTS shall be carried out at:
a) The Customs Sub-department at the first point of entry or the Customs Sub-department located outside the border checkpoint if the goods are transited through other Contracting Parties and imported to Vietnam.
In case the goods are transported across a Contracting Party and imported to Vietnam and on the list of imported goods for which import procedures must be completed at the point of entry according to the Prime Minister's regulations, customs procedures for goods transited through the ACTS shall end at the Customs Sub-department at the first point of entry;
b) The Customs Sub-department located outside the border checkpoint or the Customs Sub-department at the point of exit if the goods are transported from Vietnam across the territory of other Contracting Parties;
c) The Customs Sub-department at the first point of entry if the goods are transported from a non-member state of ASEAN across the territory of Vietnam to a Contracting Party;
d) The Customs Sub-department at the first point of entry and the Customs Sub-department of the final point of exit if the goods are transported from a Contracting Party across the territory of Vietnam to another Contracting Party;
dd) The Customs Sub-department at the first point of entry if the goods are transported from a Contracting Party across the territory of Vietnam to a non-member state of ASEAN. The ACTS procedure shall be completed at the point of entry. Customs procedures for transport of transited goods to another non-member state of ASEAN are the same as those for transited goods laid down in applicable law of Vietnam.
2. Goods placed under the ACTS procedure are transported from Vietnam to the territory of Contracting Parties or from Contracting Parties to Vietnam through the following border checkpoints: Cau Treo (Ha Tinh), Lao Bao (Quang Tri) and Moc Bai (Tay Ninh).
Chapter II
CUSTOMS PROCEDURES FOR GOODS IN TRANSIT THROUGH THE ACTS
Article 8. Customs procedures for goods transported from Vietnam across the territory of one or more Contracting Parties
1. Customs dossier:
a) The customs transit declaration which contains the information prescribed by the Ministry of Finance;
b) The permit for goods in transit or another equivalent document if it is required to be presented according to the domestic law of a Contracting Party in the course of a transit operation: 01 photocopy;
c) The letter of guarantee or cash deposit voucher: 01 original.
If a multiple journey guarantee is used, its original must be submitted when carrying out the first registration of the customs transit declaration;
d) The declaration of exports for which export procedures have been completed: 01 photocopy.
2. Responsibilities of the Declarant:
In addition to the fulfillment of the obligations in Clause 2 Article 5 hereof, the Declarant shall be also required to:
a) provide adequate information on the customs transit declaration and required documents of a customs dossier mentioned in Point b, Point c, Point d Clause 1 of this Article when registering the customs transit declaration through the ACTS. If the ACTS does not allow the document attachment, the Declarant shall submit physical documents to the customs authority.
b) present the goods to the customs authority for sealing or giving a written certification that the goods are not suitable for sealing;
c) present documents and goods for document examination/physical inspection at the request of the customs authority;
d) make additional declaration as prescribed in Article 10 hereof;
dd) In the case of any irregularity during transit operation as prescribed in Clause 15 Article 3 hereof, the Declarant shall adopt necessary measures for preventing losses and report the occurrence immediately to the customs authority through the hotline published on the customs information portal. In cases where it is impossible to immediately report the irregularity to the customs authority, the Declarant may report the occurrence immediately to the local authority or police authority or border guard office at the location where the irregularity occurs, whichever is available, for verifying and appending signatures and seals on TAD, and then notify it to the customs authority as prescribed.
3. In cases where customs procedures for goods placed under the ACTS procedure are carried out at a Customs Sub-department outside the border checkpoint, the Customs Sub-department outside the border checkpoint (the Customs Sub-department of departure) shall discharge the following responsibilities:
a) In case the shipment is subject to neither the examination of customs dossier nor the physical inspection of goods, the Customs Sub-department of departure shall comply with the provisions in Point d, Point dd, Point e and Point g of this Clause;
b) In case the examination of customs dossier is required, the Customs Sub-department of departure shall check and compare the information on the customs transit declaration accepted on the ACTS and granted the customs transit declaration reference number (hereinafter referred to as “ARN”) with documents of the customs dossier.
In case the customs dossier is satisfactory, the customs authority shall comply with the provisions in Point d, Point dd, Point e and Point g of this Clause.
In case the customs dossier is unsatisfactory, the Customs Sub-department of departure shall instruct the Declarant to provide additional information through the ACTS as prescribed in Article 10 hereof.
In the event of suspected enquiries, the Declarant shall be requested to present the goods for the physical inspection as prescribed in Point c of this Clause;
c) In case the goods are subject to the physical inspection, the Customs Sub-department of departure shall check and compare the information on the customs transit declaration accepted on the ACTS and granted ARN, and documents of the customs dossier with the actual conditions of goods. If the result of physical inspection matches the provided information and customs dossier, the Customs Sub-department of departure shall carry out customs procedures as prescribed in Point d, Point dd, Point e and Point g of this Clause.
If the result of physical inspection does not match the provided information and customs dossier, the Customs Sub-department of departure shall decide whether to continue or suspend the ACTS procedure.
With regard to authorized transit traders, the physical inspection of goods may be carried out at the trader's premise where the goods are stored if any violation is suspected. The trader’s premise is the trader's registered location specified in its application for authorised transit trader status as prescribed in Point a Clause 1 Article 34 hereof;
d) In case the goods are not suitable for sealing, the Customs Sub-department of departure shall seal containers and update the ACTS with the customs seal number or particulars of the written certification thereof.
With regard to authorized transit traders, the Declarant shall update the ACTS with the special seal number before the goods are approved for transit;
dd) Approve the goods in transit under the ACTS procedure;
e) Allocate 01 copy of TAD printed out from the ACTS to the Declarant;
g) Monitor and cooperate with relevant authorities (including the office of guarantee, the customs authority at the point of exit, the customs authority of transit and the customs authority of destination) for dealing with any irregularities during transit operation as prescribed.
4. In cases where customs procedures for goods in transit are carried out at a Customs Sub-department outside the border checkpoint, the Customs Sub-department at the point of exit (the Customs Sub-department of transit) shall discharge the following responsibilities:
a) Check and compare information on TAD presented by the Declarant with the customs transit declaration on the ACTS;
b) Inspect the status quo of goods; inspect the customs seal or the special seal in the case of transited goods of authorized transit traders.
If no violations are found during the inspection, the Customs Sub-department of transit shall give approval for the transit operation to be continued in the normal way through the ACTS.
If any violation involving the seal or the status quo of goods is found, the Customs Sub-department of transit shall record the actual conditions of goods and carry out the physical inspection of goods, and enter the inspection results on the ACTS.
Based on the severity of the violation, the Director of the Customs Sub-department of transit shall decide whether to give approval for the transit operation to be continued or suspend the ACTS procedure.
If the transit operation is allowed to be continued, the Customs Sub-department of transit shall seal the goods or make a written certification if goods are not suitable for sealing; update the ACTS with the new seal number or particulars of that written certification which are also recorded on the TAD.
If the customs procedures are suspended, the Customs Sub-department of transit shall notify the Customs Sub-department of departure for cancelling the declaration as prescribed in Article 11 hereof and instruct the Declarant to continue export procedures as prescribed;
c) Certify the passage of goods crossing the border through the ACTS;
5. In cases where customs procedures for goods in transit are carried out at a Customs Sub-department at the border checkpoint, the Customs Sub-department of the checkpoint (the Customs Sub-department of departure) shall comply with the provisions in Clause 3 of this Article.
Article 9. Customs procedures for goods placed under the ACTS procedure which are transported from a non-member state of ASEAN across the territory of Vietnam to a Contracting Party
1. Customs dossier:
a) The customs transit declaration which contains the information prescribed by the Ministry of Finance;
b) The permit for goods in transit if required by the law of Vietnam: 01 original;
c) The notice of satisfactory quarantine result issued by a competent quarantine authority, or a quarantine document issued by a foreign quarantine authority and accepted according to the law on quarantine if the transited goods have to undergo compulsory quarantine: 01 original;
d) The permit for goods in transit or another equivalent document if it is required to be presented according to the domestic law of a Contracting Party in the course of a transit operation: 01 photocopy;
dd) The letter of guarantee or cash deposit voucher: 01 original.
If a multiple journey guarantee is used, its original must be submitted when carrying out the first registration of the customs transit declaration.
2. Responsibility of the Declarant: Comply with the provisions in Clause 2 Article 8 hereof.
3. Responsibility of the Customs Sub-department at the point of entry (the Customs Sub-department of departure): Comply with the provisions in Clause 3 Article 8 hereof.
4. Responsibility of the Customs Sub-department at the point of exit (the Customs Sub-department of transit): Comply with the provisions in Clause 4 Article 8 hereof.
Article 10. Additional declaration of customs transit declaration
1. Cases in which the additional declaration of the customs transit declaration is made through the ACTS:
a) Errors are found by the Declarant before the Customs Sub-department of departure notifies the examination of customs dossier or the physical inspection of goods or approves the transit transport of goods under the ACTS procedure;
b) The Customs Sub-department of departure finds out errors through its inspection and request the Declarant to make an additional declaration before the transit transport of goods under the ACTS procedure is approved.
2. Responsibility of the Declarant:
Provide additional information on the customs transit declaration and relevant documents on the ACTS. If the ACTS does not allow the attachment of documents relating to the additional declaration, physical documents shall be submitted to the customs authority.
3. Responsibility of the Customs Sub-department of departure:
Receive the additional declaration; inspect the received additional declaration and notify the Declarant of the inspection result through the ACTS within 02 working hours from receipt of adequate information or documents (if any).
Article 11. Cancellation of customs transit declaration
1. Cases in which a customs transit declaration is cancelled through the ACTS:
a) The goods are not presented to the customs authority for sealing or making a written certification (if the goods are not suitable for sealing) or the goods have not arrived at the point of exit within 15 days from the day on which an ARN is given to the customs transit declaration;
b) There is no approval given by the customs authority for the transit transport of goods through the ACTS within 15 days from the day on which the customs transit declaration is accepted on the ACTS and granted an ARN because of the ACTS’s failure;
c) The Customs Sub-department at the point of exit decide to suspend the ACTS procedure as prescribed in Point b Clause 4 Article 8 hereof;
d) There are multiple customs transit declarations for the same shipment; the information provided on the customs transit declaration is incorrect and the cancellation is requested by the Declarant.
2. Responsibility of the Declarant: Send a request for cancellation of the customs transit declaration through the ACTS to the customs authority of departure.
3. Responsibility of the Customs Sub-department of departure:
a) Within 08 working hours from receipt of the request for cancellation from the Declarant, the Customs Sub-department of departure shall verify the reasons, conditions and information on the declaration to be cancelled on the ACTS, cancel the declaration and notify the Declarant through the ACTS;
b) If the Declarant does not request for the cancellation upon the expiry of 15-day period mentioned in Point a or Point b Clause 1 of this Article, the Customs Sub-department of departure shall cancel the customs transit declaration and notify such cancellation to the Declarant through the ACTS;
c) In cases where the Declarant requests for cancellation of the customs transit declaration but the Customs Sub-department of departure receives information about the violation involving the shipment, the customs transit declaration may only be cancelled after the customs authority determines that the shipment does not violate the law or all necessary actions against the violation have been finished.
Article 12. Customs procedures for goods transported across one or more Contracting Parties to Vietnam or from a Contracting Party across the territory of Vietnam to a non-member state of ASEAN
1. Customs dossier:
The TAD (in case the ACTS is not functioning, the TAD must be endorsed by customs authorities of the Contracting Parties involved in the transit operation).
2. Responsibility of the Declarant:
a) Present the goods and the TAD mentioned in Clause 1 of this Article to the Customs Sub-department at the point of entry and the Customs Sub-department of destination for inspection at their request.
The customs authority of destination must be informed of the arrival of the goods through the ACTS before the goods are disposed of. With regard to authorized transit traders, the “Arrival Advice” message must be sent immediately when the goods arrives at the trader’s premises or another location registered by the trader;
b) In the case of any irregularity during transit operation as prescribed in Clause 15 Article 3 hereof, the Declarant shall adopt necessary measures for preventing losses and report the occurrence immediately to the customs authority through the hotline published on the website of the General Department of Customs.
In cases where it is impossible to immediately report the irregularity to the customs authority, the Declarant may report the occurrence immediately to the local authority or police authority or border guard office at the location where the irregularity occurs, whichever is available, for verifying and appending signatures and seals on TAD, and then notify it to the customs authority as prescribed;
c) Keep the TAD which has been certified by the customs authority of destination;
d) Carry out procedures for import or transit transport of goods in accordance with applicable law of Vietnam.
3. In cases where the ACTS procedure is terminated at the point of entry, the Customs Sub-department at the point of entry (the Customs Sub-department of destination) shall:
a) Receive the TAD prescribed in Clause 1 of this Article; inspect the status quo of goods; inspect the customs seal or the special seal in the case of transited goods of authorized transit traders.
If no violations are found during the inspection, the customs clearance shall be granted to the shipment.
If a violation is found during the inspection, the provisions in Point b of this Clause shall apply;
b) Carry out the examination of customs dossier and/or physical inspection of goods if so required.
If the inspection result is satisfactory, the Customs Sub-department of destination shall grant the customs clearance and send the “No Violation” message to the foreign customs authority of departure through the ACTS for terminating the transit operation.
If the inspection result is not satisfactory, the Customs Sub-department of destination shall send a request for verification through the ACTS to the foreign customs authority of departure and only grant the customs clearance after receiving satisfactory verification result.
With regard to authorized transit traders, after receiving the “Arrival Advice” message from the trader through the ACTS, the Director of the Customs Sub-department of destination shall decide to carry out the physical inspection of goods and notify this to the Declarant through the ACTS;
c) Update the date of arrival of goods, send the “Inspection Results” message through the ACTS to the customs authority of departure not later than 02 days after the goods have been presented and send the “Arrival Advice” message to the foreign customs authority of departure, the customs authorities of transit and the original customs authority of destination, in the case of change of the customs authority of destination, through the ACTS for terminating the transit operation.;
d) Record the grant of customs clearance on the TAD if so requested by the Declarant;
dd) Carry out procedures for import or transit transport of goods in accordance with applicable law of Vietnam.
4. In cases where the ACTS procedure ends at the Customs Sub-department outside the border checkpoint, the Customs Sub-department at the point of entry (the Customs Sub-department of transit) shall:
a) Receive the TAD prescribed in Clause 1 of this Article; inspect the status quo of goods; inspect the customs seal or the special seal in the case of transited goods of authorized transit traders.
If no violations are found during the inspection, the Customs Sub-department of transit shall give approval for the transit operation to be continued in the normal way through the ACTS.
If a violation involving the seal and/or the status quo of goods is found during the inspection, the Customs Sub-department of transit shall send a request for verification through the ACTS to the foreign customs authority of departure and carry out the physical inspection of goods according to Point c of this Clause;
b) Carry out the examination of customs dossier if so required.
If the examination result indicates the goods are not subject to the ACTS procedure at the Customs Sub-department outside the border checkpoint, the Declarant shall be requested to complete the ACTS procedure at the border checkpoint.
If no violations are found during the examination, the Customs Sub-department at the point of entry shall give approval for the transited goods to be transported to the destination through the ACTS; update the ACTS with the examination result.
If the examination result is not satisfactory, the Customs Sub-department of transit shall send a request for verification through the ACTS to the foreign customs authority of departure and only give approval for the transited goods to be transported to the destination through the ACTS after receiving satisfactory verification result; Update the ACTS with the examination result; In case the verification result is not satisfactory, the provisions in Point c of this Clause shall apply;
c) Carry out the physical inspection of goods if so required, perform the tasks specified in Point c, Point d, Point dd Clause 3 of this Article and terminate the ACTS procedure;
d) Certify the passage of goods crossing the border through the ACTS.
5. In cases where the transit procedure ends at the Customs Sub-department outside the border checkpoint, the Customs Sub-department of destination shall: Comply with the provisions in Clause 3 of this Article.
Article 13. Customs procedures for goods transported from a Contracting Party across the territory of Vietnam to another Contracting Party
1. Customs dossier:
a) The TAD (in case the ACTS is not functioning, the TAD must be endorsed by customs authorities of the Contracting Parties involved in the transit operation).
b) The permit for goods in transit if required by the law of Vietnam: 01 original;
c) The notice of satisfactory quarantine result issued by a competent quarantine authority, or a quarantine document issued by a foreign quarantine authority and accepted according to the law on quarantine if the transited goods have to undergo compulsory quarantine: 01 original.
2. Responsibility of the Declarant:
a) Present the customs dossier mentioned in Clause 1 of this Article and the goods to the Customs Sub-departments at the point of entry and the point of exit (the Customs Sub-departments of transit) for inspection upon their request;
b) In the case of any irregularity during transit operation as prescribed in Clause 15 Article 3 hereof, the Declarant shall adopt necessary measures for preventing losses and report the occurrence immediately to the customs authority through the hotline published on the website of the General Department of Customs.
In cases where it is impossible to immediately report the irregularity to the customs authority, the Declarant may report the occurrence immediately to the local authority or police authority or border guard office at the location where the irregularity occurs, whichever is available, for verifying and appending signatures and seals on the TAD, and then notify it to the customs authority as prescribed.
3. The Customs Sub-department at the point of entry (the Customs Sub-department of transit) shall:
a) Receive the customs dossier prescribed in Clause 1 of this Article; inspect the status quo of goods; inspect the customs seal or the special seal in the case of transited goods of authorized transit traders.
If no violations are found during the inspection, an approval shall be given for the transit operation to be continued.
If a violation is found during the inspection, the provisions in Point b of this Clause shall apply;
b) Carry out the examination of customs dossier and/or physical inspection of goods if so required.
If no violations involving the seal/status quo of goods are found during the inspection, the Customs Sub-department at the point of entry shall give approval for the transited goods to be transported to the destination through the ACTS.
If a violation involving the seal or status quo of goods is found during the inspection, depending in the severity of the violation, the Director of the Customs Sub-department of transit shall decide to give approval for transited goods to be transported to the destination through the ACTS or suspend the ACTS procedure, and update the ACTS with the inspection result.
If the transit operation is allowed to be continued, goods shall be sealed upon the completion of the physical inspection, and the new seal number shall be recorded on the TAD and entered on the ACTS.
The suspension of the ACTS procedure must be notified to the foreign customs authority of departure and the Declarant shall be provided with instructions for carrying out procedures for goods in transit in accordance with the law of Vietnam.
c) Monitor and cooperate with the Customs Sub-department at the point of exit (the Customs Sub-department of transit) for dealing with any irregularities during transit operation as prescribed;
d) Certify the passage of goods crossing the border through the ACTS.
4. The Customs Sub-department at the point of exit (the Customs Sub-department of transit) shall:
a) Comply with the provisions in Point a and Point b Clause 3 of this Article;
b) Monitor and cooperate with relevant authorities (including the office of guarantee, the customs authority at the point of entry, the customs authority of transit and the customs authority of destination) for dealing with any irregularities during transit operation as prescribed;
c) Certify the passage of goods crossing the border through the ACTS.
Article 14. Enquiry procedure to establish correct termination of a transit operation
1. Cases in which the enquiry procedure is required:
a) The customs authority of departure has not received the “Arrival Advice” message from the customs authority of destination through the ACTS within 02 working days from the expiry of the time limit for completion of the transit procedure determined by the ACTS;
b) The customs authority of departure has not received the “Inspection Results” message from the customs authority of destination within 06 working days after having received the “Arrival Advice” message from the later.
2. Enquiry procedure to terminate a transit operation:
a) The customs authority of departure shall send a request to the customs authority of destination through the ACTS to confirm the status of goods.
The customs authority of destination shall reply to such request by sending the “Arrival Advice” and “Inspection Results” messages through the ACTS if the transit operation was correctly terminated;
b) In cases where the customs authority of destination confirms that the goods have not been presented, the customs authority of departure shall send a written request according to the form promulgated by the Ministry of Finance to the Declarant to furnish, within 30 days of receipt of the written request, proof that the ACTS procedure was correctly terminated;
c) Where the enquiry procedure produces satisfactory evidence that the customs procedure for transited goods has been correctly completed through the ACTS, the customs authority of departure shall give a notification through the ACTS to the customs authority of destination and the original customs authority of destination if the customs authority of destination of the transit operation is changed;
d) Where the Declarant cannot provide satisfactory evidence that the customs procedure for transited goods has been correctly completed through the ACTS, the customs authority of departure shall send, through the ACTS, a written request according to the form promulgated by the Ministry of Finance to the customs authority of the country of destination where the goods have been placed under customs control to confirm the status of goods.
If customs authority of the country of destination where the goods have been placed under customs control certifies that the transit operation was terminated correctly, this customs authority shall send the “Arrival Advice” and “Inspection Results" messages through the ACTS;
dd) Where the enquiry procedure does not produce enough satisfactory evidence that the customs procedure for transited goods has been correctly completed through the ACTS, or the customs authority of destination or the customs authority of transit certifies that the transit operation was incorrectly terminated, the customs authority of departure shall claim and request for assistance in recovery of customs debt according to Article 31 hereof.
Article 15. Supervision of goods placed under the ACTS procedure
1. The transited goods must be sealed as prescribed unless the goods are not suitable for sealing (bulk goods, oversize or overweight load goods and bulky goods). In such cases, the customs authority of departure shall record details of goods on the ACTS based on the written certification thereof.
2. Goods transported across the territory of Vietnam and subject to the permit for goods in transit as prescribed by the Prime Minister must be supervised with technical devices or directly by customs officials.
Article 16. Sealing of goods placed under the ACTS procedure
1. Customs seals:
The goods in transit must bear customs seals or special seals (if they are of authorized transit traders), except the goods which are not suitable for sealing (including bulk goods, oversize or overweight load goods and bulky goods).
2. The use of special seals on goods placed under the ACTS procedure of an authorized transit trader may be approved if they comply with the following technical specifications:
a) remain secure in normal use;
b) be easily checkable and recognizable;
c) be so manufactured that any breakage or removal leaves traces visible to the naked eye;
d) be designed for single use or, if intended for multiple use, be so designed that they can be given a clear, individual identification mark each time they are re-used;
dd) have identification marks which must be impossible to falsify and difficult to reproduce;
e) The material used must be resistant to accidental breakage and such as to prevent undetectable falsification and re-use;
g) Electronic (microchip) seals that are activated when broken must be capable of automatically transmitting a signal that is picked up by satellite and sending information on the means of transport and the goods contained therein to the customs authority and the transit trader (including information on its location);
h) Special seals (which has been approved by the customs authority when applying for the authorized transit trader status and of which the number has been updated through the electronic data processing system) must facilitate the supervision and management by customs authorities.
In the case of change of the registered special seal number or registration of additional special seals, before the new seal number is used, the authorized transit trader shall send the list of additional special seal numbers, which is made according to the form promulgated by the Ministry of Finance, to the General Department of Customs for updating the electronic data processing system.
The customs authority shall check information and update the electronic data processing system with the new or additional special seal numbers within 08 working hours from receipt of the list of changed or additional special seal numbers.
Article 17. Fall-back procedures in case of breakdown of the ACTS (fall-back ACTS procedure)
1. Fall-back ACTS procedures shall apply:
a) where the electronic system of one of the customs authorities involving in the transit operation is not functioning;
b) where the electronic declaration system of the Declarant is not functioning; or
c) where the whole or part of the ACTS network between the customs authorities and the Declarant is not functioning.
The Declarant has the choice of carrying out transit procedures according to the applicable law of the country of departure or waiting until the ACTS works again and is available for completing customs procedures for transited goods through the ACTS.
The Declarant should contact the ACTS Helpdesk of the customs authority where the transit procedure is being carried out and ask for advice.
2. The customs authority of departure shall only apply the fall-back ACTS procedures when the TAD has been approved and printed out from the ACTS.
3. Fall-back ACTS procedures at the Customs Sub-department of transit:
a) The Declarant shall present the goods along with the TAD and relevant documents to the Customs Sub-department of transit;
b) The Customs Sub-department shall inspect the status quo of goods; inspect the customs seal or the special seal in the case of transited goods of authorized transit traders; compare the seal number on the TAD with the seal number on the means of transport or container containing the transited goods;
c) If the inspection prescribed in Point b of this Clause produces satisfactory result, the Customs Sub-department shall approve, record the inspection results and sign, stamp the TAD on the reverse; keep 01 photocopy of the TAD which has been approved, signed and stamped; return the original TAD to the carrier to continue the transit operation;
d) If the inspection prescribed in Point b of this Clause does not produce satisfactory result, the Director of the Customs Sub-department shall consider and decide to perform the physical inspection of the goods.
When carrying out the physical inspection of the goods, the Customs Sub-department shall compare the actual conditions of the goods with the description on the TAD and other documents included in the custom dossier; If the physical inspection of the goods matches the description on the said documents, the provisions in Point c of this Clause shall apply. If the physical inspection of the goods does not match the description on the TAD, the Director of the Customs Sub-department shall decide whether to continue or suspend the ACTS procedure.
If the goods are allowed to be transported to the destination upon completion of the physical inspection of goods, the goods must be sealed and the new seal number must be recorded on the original TAD.
4. Fall-back ACTS procedures at the customs authority of destination:
a) The carrier shall present the goods along with the original TAD to the customs authority;
b) The Customs Sub-department shall inspect the status quo of goods; inspect the customs seal or the special seal in the case of transited goods of authorized transit traders; compare the seal number on the TAD with the seal number on the means of transport or container containing the transited goods;
c) If the inspection prescribed in Point b of this Clause produces satisfactory result, the customs authority shall approve, record the inspection results and sign, stamp the TAD on the reverse; keep 01 photocopy of the TAD which has been approved, signed and stamped; return the original TAD to the carrier for terminating the transit operation and carrying out following procedures (procedures for import or transit transport of goods through non-member states of ASEAN);
d) If the inspection prescribed in Point b of this Clause does not produce satisfactory result, the Customs Sub-department shall consider and decide to perform the physical inspection of the goods.
When carrying out the physical inspection of the goods, the Customs Sub-department shall compare the actual conditions of the goods with the description on the TAD and other documents included in the custom dossier; If the physical inspection of the goods matches the description on the said documents, the provisions in Point c of this Clause shall apply. If the physical inspection of the goods does not match the description on the TAD, appropriate actions shall be taken against the violation and the Director of the Customs Sub-department shall decide to carry out the following procedures (procedures for import or transit transport of goods through non-member states of ASEAN).
5. In the case of an authorized transit trader, the customs authority of transit and the customs authority of destination shall inform the Declarant of the breakdown of the ACTS and request the Declarant to carry out transit procedures according to Clause 3 and Clause 4 of this Article.
6. Immediately when the ACTS works again, the customs authority of transit and the customs authority of destination shall input particulars of the TAD, including examination of customs dossier, physical inspection of goods, seals and seal number (if any), to the ACTS.
The customs authority of destination shall send the “Arrival Advice” and “Inspection Results” messages to the customs authority of departure for terminating the ACTS procedure correctly.
Chapter III
ACTS SYSTEM
Article 18. The ACTS
1. The ACTS is developed, managed and operated by the General Department of Customs based on technical documents agreed by the Contracting Parties of the Protocol 7.
2. Electronic transactions performed through the ACTS:
a) Declare, receive and reply with information on customs procedures for transited goods;
b) Transmit processing results of customs transit declarations to the Declarants;
c) Exchange information on transited goods through corresponding ACTS systems of Contracting Parties in the course of a transit operation;
d) Make connections with corresponding ACTS systems of Contracting Parties for monitoring transactions and preparing statistical data concerning the transit transport of goods through the ACTS.
3. Customs authorities shall process customs transit declarations and decide to grant customs clearance through the ACTS.
Article 19. Receiving, processing and providing processing results of electronic declarations through the ACTS
1. Receiving electronic declarations:
a) The ACTS shall receive electronic declarations on a 24/7 basis;
b) The ACTS shall automatically receive and provide information on electronic declarations to Declarants and relevant processing systems.
2. When processing customs transit declarations, customs authorities shall:
a) receive and process declared information;
b) reply to the Declarant with information on receipt and processing of the customs transit declaration.
Article 20. Operating principles of the ACTS
1. Comply with regulations on protection of state secrets, trade and business secrets, and relevant regulations on electronic transactions performed through the ACTS.
2. Ensure the accuracy, objectivity, adequacy and punctuality of electronic transactions performed through the ACTS.
3. Ensure information security according to the Government’s Decree No. 85/2016/ND-CP dated July 01, 2016 on security of information systems by classification.
4. Facilitate domestic and foreign organizations and individuals in completion of customs procedures for transited goods through the ACTS.
Article 21. Electronic documents exchanged through the ACTS
The exchange, use, sharing and retention of information and electronic documents through the ACTS must comply with regulations on transit procedures laid down herein and regulations on electronic transactions.
Information and electronic documents transmitted and exchanged through the ACTS shall be used by customs authorities when carrying out customs procedures for transited goods.
Article 22. Registration, modification and cancellation of user accounts of the ACTS
1. Registration of a user account:
a) The application for registration of user account shall be made according to the form promulgated by the Ministry of Finance and published on the portal of the customs authority (address: https://www.customs.gov.vn) and sent to the following email address: acts@customs.gov.vn; b) Within 03 working days from receipt of the application, the customs authority shall check the information on the application and reply, through email address, to the applicant. To be specific:
If the application is insufficient or not satisfactory, the customs authority shall request the applicant to modify the application or provide additional information.
If the application is sufficient and satisfactory, the customs authority shall reply the applicant with details of the user account and information on connection to the ACTS.
If an application is rejected, the customs authority must provide the reasons for the rejection to the applicant;
c) After receiving response from the customs authority, the applicant shall:
If the customs authority requests to modify the application or provide additional information, the applicant shall modify the application or provide additional information as requested and send modified or additional information, through email address, to the customs authority.
If the customs authority approves the application, the applicant shall use the information provided by the customs authority for accessing the ACTS and complete the registration procedure.
2. Modification of a user account:
a) With regard to information on individual user account of an enterprise on the ACTS (including full name, telephone number, street, city, postal code, name of country, password and email address), the user shall access the customs information portal and update or modify information through the ACTS; b) With regard to other information about the user:
The user shall access the customs information portal (address: https://www.customs.gov.vn) for downloading the request form for modification of user account promulgated by the Ministry of Finance.
The user shall fill in the request form and send the complete request form to the customs authority’s email: acts@customs.gov.vn for consideration.
Within 03 working days from receipt of the request form, the customs authority shall check the information on the request form and reply, through email address, to the user. To be specific:
If the request is insufficient or not satisfactory, the customs authority shall request the user to modify it.
If the request is sufficient and satisfactory, the customs authority shall accept the user’s request and update the ACTS with new information.
If a request is rejected, the customs authority shall provide the reasons for the rejection to the user.
3. Cancellation of a user account:
The user shall access the customs information portal (address: https://www.customs.gov.vn) for downloading the request form for cancellation of user account promulgated by the Ministry of Finance.
After filling in the request form, the user shall send the complete request form to the customs authority’s email address: acts@customs.gov.vn.
Within 03 working days from receipt of the request for cancellation of a user account, the customs authority shall check the information on the request and reply, through email address, to the applicant. To be specific:
If the request is insufficient or not satisfactory, the customs authority shall request the user to modify it.
If the request is sufficient and satisfactory, the customs authority shall accept the user’s request for cancellation of user account and update the ACTS accordingly.
If a request is rejected, the customs authority must provide the reasons for the rejection to the user.
Article 23. Settlement of the ACTS failure
In cases where the ACTS fails and thus the exchange and provision of electronic information cannot be performed:
1. The ACTS management unit shall immediately notify the Declarant in respect of the shipment of transited goods which has been approved by the customs authority of departure through the ACTS and Contracting Parties across whose territory the transport of goods passes in appropriate form, including via telephone number and email address registered with the ACTS management unit.
2. Before the ACTS failure is settled, customs procedures for transited goods shall comply with Article 17 hereof.
Chapter IV
GUARANTEE AND RECOVERY OF CUSTOMS DEBTS
Section 1. GUARANTEE AND CASH DEPOSITS
Article 24. Guarantee
1. Before registering the customs transit declaration in respect of goods transported from Vietnam, the Declarant shall select the single or multiple journey guarantee and submit the letter of guarantee issued by the credit institution or foreign bank branch to the customs authority where the customs transit declaration will be registered for updating the ACTS. The guarantee is valid for all Contracting Parties involved in the transit operation.
If the Declarant is an authorized transit trader, the provisions in Article 26 hereof shall apply.
2. Calculation of guarantee amounts:
a) The guarantee amount for a customs transit declaration must be equal to 110% of the highest rates of customs duties that may be incurred in the territories covered by the transit operation. The ACTS shall be employed when determining the required guarantee amount for each customs transit declaration;
b) The amount covered by a multiple journey guarantee shall be determined based on a reference amount. The reference amount shall be equivalent to the value of the total amount of the customs duties which may be incurred in respect of the goods placed under the ACTS procedure for a period of at least 07 days.
The amount of usage registered against a transit operation which is equivalent to the value of customs duties covered by the guarantee in case the transit operation was discharged and no irregularity was committed, or the value of customs duties paid by the Declarant or guarantor where an irregularity has occurred, shall be re-credited to the guarantee amount shown in a multiple journey guarantee;
c) The rates of import duties and taxes shall be calculated based on the highest rates of duties and taxes applicable to the goods in the territories covered by the transit operation. The rates of import duties applicable in Vietnam shall be calculated based on the Most Favoured Nation (MFN) tariff schedule;
d) Import duties and other taxes (if any) applicable in Vietnam shall be calculated in accordance with regulations of the tax law.
3. Currency of guarantee and payment of customs duties:
a) Currency of guarantee: If the goods are transported from Vietnam across the territory of one or more Contracting Parties, the currency shown in the letter of guarantee shall be VND. In other cases, the currency shown in the letter of guarantee shall comply with the provisions in force in the country of departure.
b) Currency of payment of customs duties: The currency of customs duties paid to customs authorities of Vietnam is VND, except cases where the customs duties are declared and paid in a freely convertible currency as prescribed in the Law on tax administration. The exchange rate applied when calculating the duties payable shall comply with regulations of the Law on customs.
4. Validity period of guarantee: The validity period of a guarantee shall be indicated on the letter of guarantee issued by the credit institution or foreign bank branch. If a letter of guarantee has been accepted by the customs authority of departure on or before the final date of validity, the said letter shall remain valid until the transit operation to which it relates terminates or the Declarant or guarantor has fully paid the customs duties and late payment penalties and interests (if any) as prescribed.
5. The letter of guarantee issued by a credit institution or foreign bank branch in Vietnam must comply with the regulations on tax guarantee in force and meet the following criteria/requirements:
a) Name, address, telephone number, email address and TIN of the credit institution or foreign bank branch;
b) Name, address, telephone number, email address and TIN of the taxpayer or the taxpayer’s representative;
c) The guarantee amount: determined according to the provisions in Clause 2 of this Article;
d) Validity period of guarantee: determined according to the provisions in Clause 4 of this Article;
dd) Names and addresses of the customs authority where the customs transit declaration is registered, the 1st customs authority of transit, the 2nd customs authority of transit and others (if any), and customs authority of destination;
e) Name and address of the credit institution or foreign bank branch rendering guarantee service in Vietnam;
g) Name and address of the branch or transaction office of the credit institution or foreign bank branch rendering guarantee service in the 1st country of transit;
h) Names and addresses of the branches or transaction offices of the credit institution or foreign bank branch rendering guarantee service in the 2nd and 3rd and other countries of transit (if any);
i) Name and address of the branch or transaction office of the credit institution or foreign bank branch rendering guarantee service in the country of destination;
k) The guarantor’s unlimited liability during the validity period of guarantee.
The form of the letter of guarantee is available on the portal of the ACTS: https://acts.asean.org/
6. A guarantor must meet the following conditions:
a) The guarantor furnishing a guarantee in Vietnam must be a credit institution or foreign bank branch that operates in accordance with the Law on Credit Institutions and has its headquarters or branch located in Vietnam;
b) It must have a branch or address for service or appoint an agent in the territories of each of the Contracting Parties involved in the transit operation.
7. Where a competent authority detects any irregularity during a transit operation as prescribed in Clause 15 Article 3 hereof, it shall notify the customs authority of the Contracting Party in which that irregularity has been identified for carrying out the following actions:
a) Within a period of 90 days of the date the customs transit declaration was accepted, give a notification which is made according to the form promulgated by the Ministry of Finance to the guarantor that the transit procedure has not been discharged;
b) Within 270 days of the date the customs transit declaration was accepted, give a notification which is made according to the form promulgated by the Ministry of Finance to the guarantor that he is required to pay the customs debt on the transited goods.
8. Liability to pay the customs debt:
a) The Declarant shall pay the full amount of the customs duties within 10 days from the date on which the notification, which is made according to the form promulgated by the Ministry of Finance, is given by the customs authority;
b) The guarantor shall pay the full amount of the customs duties within 30 days from the date on which the notification, which is made according to the form promulgated by the Ministry of Finance, is given by the customs authority in the case of where the Declarant fails to pay or partially pays the customs duties as prescribed in Point a of this Clause.
In addition to the payment of the full amount of the customs duties, the Declarant or guarantor must also pay the late payment penalty and interest (if any) in accordance with prevailing laws;
c) After 90 days from the payment deadline prescribed in Point a and Point b of this Clause, if the Declarant or guarantor does not pay the full amount of customs debt, the customs authority shall adopt measures for enforcing the administrative decisions relating to tax payment as prescribed.
9. Inspection and settlement of guarantee:
The customs authority where the customs transit declaration is registered shall inspect, monitor and settle the guarantee as follows:
a) Where the guarantor meets the prescribed conditions and the letter of guarantee is valid, the letter of guarantee shall be accepted and the ACTS shall be updated accordingly with details thereof. The ACTS shall automatically give a guarantee reference number (GRN) to the Declarant who shall then indicate it on the customs transit declaration;
b) Where the guarantor does not meet the conditions as prescribed in Clause 6 of this Article and the letter of guarantee is not valid as prescribed in Clause 5 of this Article, the customs authority shall notify the Declarant;
c) Where the authenticity of the letter of guarantee or the letter of guarantee is being used but the conditions laid down at the time of issue are no longer fulfilled, the customs authority shall suspend or revoke the guarantee and request the guarantor for verification.
If the verification result indicates that the letter of guarantee is valid, the customs authority shall comply with the provisions in Point a of this Clause.
If the verification result indicates that the letter of guarantee is invalid, the customs authority shall cancel the letter of guarantee according to Article 28 hereof;
d) Where the Declarant requests to amend details of the guarantee, the amendments shall be only made before the customs authority of departure approves the customs transit declaration;
dd) Where the guarantor does not pay the full amount of customs duties as undertaken within 30 days from receipt of the notification thereof from the customs authority, within 03 working days, the customs authority shall give a notification, which is made according to the form promulgated by the Ministry of Finance, or send messages through the electronic data system to the customs authorities nationwide and the customs authorities of the Contracting Parties using the ACTS for refusing to accept the letter of guarantee given by that guarantor;
e) The customs duties paid shall be reimbursed to the Declarant or the guarantor if, within 01 year following the date on which the payment was made, it is established to the satisfaction of the competent authorities that no violation was committed during the transit operation and such transit operation has been terminated correctly.
Where the Declarant and the guarantor have jointly paid the customs duties, the sums overpaid shall be reimbursed to the guarantor.
The overpaid customs duties shall be reimbursed in the same manner as the overpaid taxes prescribed in the Law on tax administration;
g) After receiving the notification from the customs authority of destination that the Declarant has discharged the transit operation, the customs authority of departure shall give a notification, which is made according to the form promulgated by the Ministry of Finance, or send a message through the electronic data system to the guarantor.
Article 25. Cash deposits
1. Before registering the customs transit declaration, the Declarant is entitled to present the guarantee in the form of a cash deposit to the customs authority for ensuring the payment of the customs duties which may be incurred in connection with a customs transit declaration and submit the receipt of cash deposit payment to the customs authority for updating the ACTS accordingly.
2. The method for calculating the cash deposit for a customs transit declaration, the currency of cash deposit, the currency of custom duties and the liability to pay the customs duties shall comply with the provisions in Article 24 hereof. Cash deposits for guaranteeing a transit operation shall be valid for all Contracting Parties involved in the transit operation.
Where the Declarant registers the customs transit declaration in Vietnam, the amount of cash deposits shall be transferred to the deposit account opened at the State Treasury of the customs authority where the customs transit declaration is registered.
3. Inspection and settlement of cash deposits:
The customs authority where the customs transit declaration is registered shall inspect, monitor and settle the cash deposits as follows:
a) If the Declarant has fully paid the cash deposits required for a customs transit declaration, the customs authority where the customs transit declaration is registered shall update the ACTS. The ACTS shall automatically give the GRN to the Declarant who shall then indicate it on the customs transit declaration;
b) If the amount of the cash deposits paid for a customs transit declaration is smaller than the required amount, the customs authority where the customs transit declaration is registered shall request the Declarant to make additional payment.
4. Upon the discharge of the transit operation, the customs authority shall reimburse the cash deposits in the same manner as the overpaid customs duties as prescribed in the Law on tax administration.
5. In the case of the customs debt due, the recovery and assistance in recovery of customs debt shall be carried out in accordance with the provisions in Article 31 hereof.
6. If the customs debt is incurred in Vietnam, the customs authority where the customs debt arises shall send a written request, which is made according to the form promulgated by the Ministry of Finance, or a message through the electronic data system to request the customs authority of the country where the cash deposit is kept to transfer an amount equivalent to the customs debt payable to the state budget account opened at the State Treasury of the customs authority.
If the customs authority of the Contracting Party transfers the cash deposits in USD or its national currency, the exchange rate to VND shall be applied according to prevailing regulations.
Article 26. Multiple journey guarantee waiver
1. A multiple journey guarantee waiver may be granted to an enterprise if it meets the following criteria:
a) It is recognized as an authorized transit trader;
b) It has registered transport or logistics services as prescribed by laws;
c) It does not owe customs duties, late payment penalties and interests overdue for more than 90 days and is not liable to any measures for implementing administrative decisions relating to the customs duties within the past 02 consecutive years by the date of application for guarantee waiver.
2. Application for guarantee waiver:
a) The application form for guarantee waiver which is made according to the form promulgated by the Ministry of Finance: 01 original;
b) The decision on recognition of the authorized transit trader status: 01 photocopy in the case of a first application for guarantee waiver.
3. Procedures for grant of guarantee waiver:
a) The Declarant shall submit an application which includes the documents prescribed in Clause 2 of this Article to the customs authority where the first registration of customs transit declaration is made through the ACTS;
b) Within 05 working days from receipt of the application, the customs authority shall examine the application according to the provisions in Clause 1 of this Article and inform the Declarant, by using the form promulgated by the Ministry of Finance, of the grant of the guarantee waiver and update the ACTS accordingly in order that the Declarant may be indicate the GRN on the customs transit declaration.
4. Where the customs duties and taxes are incurred in respect of the goods, the transit trader granted the guarantee waiver as prescribed in this Article shall be liable to pay the full amount of customs duties and taxes in accordance with the laws in force.
Article 27. Reduction of multiple journey guarantee amount
1. The amount of guarantee required may be reduced to 50% of the reference amount if the Declarant meets the following conditions:
a) Within the past 02 consecutive years by the date of submission of the application for reduction of guarantee amount, the Declarant has not incurred any penalties for tax evasion, tax fraud, smuggling or illegal transport of goods across the border, and has not committed any administrative violations for which the penalty and fine exceed the power of the Director of the Customs Sub-department and holders of equivalent titles;
b) The Declarant does not owe overdue taxes, late payment penalties and interests at the date of application for reduction of guarantee amount.
2. The amount of guarantee required may be reduced to 25% of the reference amount if the Declarant meets the following conditions:
a) Within the past 03 consecutive years by the date of submission of the application for reduction of guarantee amount, the Declarant has not incurred any penalties for tax evasion, tax fraud, smuggling or illegal transport of goods across the border, and has not committed any administrative violations for which the penalty and fine exceed the power of the Director of the Customs Sub-department and holders of equivalent titles;
b) The Declarant does not owe overdue taxes, late payment penalties and interests at the date of application for reduction of guarantee amount.
3. The amount of guarantee shall be reduced for a period of 02 years from the date the customs authority issued the notification of reduction of guarantee amount.
During the period of reduction of guarantee amount, if the Declarant violates any conditions in Clause 1 and Clause 2 of this Article, the reduction of guarantee amount shall end.
4. Procedures for grant of reduction of guarantee amount:
a) The Declarant that wishes to apply for reduction of guarantee amount shall check its satisfaction of the conditions in Clause 1 or Clause 2 of this Article and submit a written request for reduction of guarantee amount, which is made according to the form promulgated by the Ministry of Finance, to the customs authority where the first registration of customs transit declaration is made with the guarantee through the ACTS;
b) Within 05 working days from receipt of the written request for reduction of guarantee amount, the customs authority shall examine the received request according to the provisions in Clause 1 or Clause 2 of this Article and inform the Declarant of grant or refusal to grant the reduction of guarantee amount according to the form promulgated by the Ministry of Finance.
If the reduction of guarantee amount is granted, the customs authority shall update the ACTS in order that the Declarant is given the GRN which shall be indicated on the customs transit declaration.
5. Where the customs duties and taxes are incurred in respect of the goods, the transit trader granted the reduction of guarantee amount as prescribed in this Article shall be liable to pay the full amount of customs duties and taxes in accordance with the laws in force.
Article 28. Cancellation of guarantees
1. When cancelling the single or multiple journey guarantee, the guarantor shall send a notification of guarantee cancellation, which is made according to the form promulgated by the Ministry of Finance, to the customs authority where the customs transit declaration is registered by post or through the electronic data system.
2. The letter of guarantee shall be no longer valid on the 14th day following the date the guarantor notified the cancellation of guarantee. The customs authority shall update the ACTS with details of cancellation of guarantee.
3. Cancellation of guarantee shall be without prejudice to any obligations to pay the customs duties and other amounts payable to the state budget which may be incurred as a result of the transit operations of declarations registered prior to the date on which the cancellation takes effect.
4. In cases where the guarantor no longer fulfills the conditions laid down in Clause 6 Article 24 hereof or the letter of guarantee is no longer valid as prescribed in Point c Clause 9 Article 24 hereof, the customs authority shall give a notification, which is made according to the form promulgated by the Ministry of Finance, to the Declarant and the guarantor of cancellation of guarantee and update the ACTS accordingly.
Article 29. Rights and obligations of guarantor
1. The guarantor shall be entitled to:
a) be absolved from all obligations relating to the transit operation if, within the time limit prescribed in Clause 7 Article 24 hereof, the guarantor has not received any notification that the transit operation has not been discharged and the payment of the customs duties has not been made;
b) be released from his obligations relating to the transit operation upon the completion of the transit procedure.
Where the guarantor has not been advised of a potential claim arising from a fraudulent discharge within 01 year from the date the relevant transit operation was accepted by the customs authority of departure, he shall in any case be absolved from all liability relating to that transit operation;
c) be informed by the customs authority of departure according to the form promulgated by the Ministry of Finance or through the electronic data system of the Declarant’s discharge of the ACTS procedure;
d) be reimbursed the amount of customs duties paid for the Declarant if, within 01 year following the date on which the payment was made, it is established to the satisfaction of the competent authorities that no violation was committed during the transit operation or such transit operation has been terminated correctly.
2. The guarantor shall be liable to:
a) pay the full amount of customs duties which may be incurred according to Clause 1 Article 30 hereof but does not exceed the value of guarantee shown in the letter of guarantee if the Declarant does not pay or partially pays the customs duties;
b) cooperate and provide information at the request of the customs authorities when receiving the request for verification of guarantee details and conditions as prescribed in Point c Clause 9 Article 24 hereof;
c) perform other obligations relating to the guarantee in accordance with relevant laws.
Section 2. PAYMENT AND REDUCTION OF CUSTOMS DUTIES; TAX CANCELLATION; RECOVERY AND ASSISTANCE IN RECOVERY OF CUSTOMS DEBT
Article 30. Cases in which customs duties are incurred and reduction of customs duties
1. The customs duties shall be incurred in the following cases:
a) The goods have not been unlawfully removed from the ACTS procedure as prescribed in Clause 15 Article 3 hereof or the customs authority of departure, within 30 days, has not received any documentary evidence from the Declarant or the customs authorities that the ACTS procedure for the transit operation was terminated correctly according to Clause 2 Article 14 hereof;
b) The goods have been sold domestically or have undergone substantial changes in the quantity, value, origin and codes of the goods and other events giving rise to the customs duties occurred.
2. The customs duties shall be determined by the place where the goods have been unlawfully removed or the goods have been sold domestically or the changes in quantity, value, origin and codes of the goods and other events giving rise to the customs duties occurred. When it is not possible to establish the specific place of the occurrence, the customs duties shall be incurred in the territory of the customs authority or the competent authority that detected the unlawful removal of the goods or movement of the goods for domestic sale or changes in quantity, value, origin and codes of the goods or other events giving rise to the customs duties.
3. The following persons shall be liable for the customs duties:
a) The Declarant shall be primarily responsible for the customs duties incurred during the transit operation;
b) The guarantor shall be wholly or partially liable for the customs duties incurred during the transit operation if the Declarant does not pay or partially pays the customs duties;
c) The person who unlawfully removed the goods from the ACTS procedure or any persons who participated in such removal shall be responsible for the customs duties incurred in respect of the quantity of goods unlawfully removed. The payment of the customs duties shall comply with the provisions in Clause 8 Article 24 hereof.
Any persons who acquired or held the goods unlawfully removed from the ACTS procedure shall be responsible for the customs duties incurred in respect of the quantity of goods they acquired or held. The payment of the customs duties shall comply with the provisions in Clause 8 Article 24 hereof.
4. Reduction and cancellation of import duties:
a) Where the goods are placed under the customs control in accordance with the Law on customs but destroyed or lost due to the objective reasons in accordance with the Law on Export and Import Duties, the customs duties shall be reduced. The value of customs duties reduced shall be equivalent to the actual value of the goods lost. In the case of the total destruction or irretrievable loss of the goods, no customs duties in respect of goods shall be incurred;
b) The application, procedure and authority to decide the reduction or cancellation of the import duties shall comply with the Law on Export and Import Duties and its guiding documents.
Article 31. Recovery and assistance in recovery of customs debts
1. Recovery of customs debts:
a) In cases where the customs duties must be incurred as prescribed in Clause 1 Article 30 hereof, the customs authorities shall calculate the customs duties payable in accordance with applicable laws;
b) The recovery of the customs debts shall be carried out in accordance with the provisions in Clause 7, Clause 8 Article 24, Clause 2, Clause 3, Clause 4 Article 31 hereof and the Law on taxation.
2. Assistance in recovery of customs debts:
a) In cases where the customs duties have been not yet recovered or partially recovered, the customs authority of the Contracting Party in which the customs duties are incurred (hereinafter referred to as the “requesting customs authority”) shall request the customs authorities of the Contracting Parties involved in the transit operation for assistance in recovery of the customs debts;
b) Where the guarantee is in the form of a cash deposit, the customs authority of departure shall, when receiving the request for assistance in recovery of the customs debts from the requesting customs authority, arrange for the payment derived from the cash deposit paid by the Declarant to be remitted to the requesting customs authority.
3. Methods of assistance in recovery of customs debts:
The assistance in recovery of the customs debts shall be made in writing or through the electronic data system. When sending a request for assistance in recovery of customs debts, the requesting customs authority shall furnish the requested customs authorities with the following necessary details:
a) Name and code of the Declarant;
b) Number and date of registration of the customs transit declaration;
c) GRN number;
d) The credit institution or foreign bank branch issuing the guarantee;
dd) The amount of customs duties to be claimed and the grounds for the claim;
e) Any other relevant information (if required).
The provision and confidentiality of information shall comply with the Law on tax administration and relevant laws.
4. Time limit for processing a request for assistance in recovery of customs debts:
In any case, within 60 days from receipt of the request, the requested customs authority shall promptly advise the requesting customs authority of:
a) actions taken to assist in recovering the customs debts and any outcome (if any); and
b) any reasons for failing to make or suspending the recovery of customs debts, or any grounds for refusing assistance.
5. Suspension of assistance in recovery of customs debts:
Where the Declarant provides documents certified by the competent authorities establishing that the claim for the customs debts is being contested in the country of the requesting customs authority, the requested customs authority shall suspend any recovery action and promptly notify the requesting customs authority in writing.
Chapter V
AUTHORISATIONS GRANTED TO TRANSIT TRADERS
Article 32. Eligibility requirements
To be eligible for authorisations when carrying out the ACTS procedure, the following requirements must be fulfilled:
1. Headquarters of the transit trader:
The transit trader must be a Vietnamese enterprise with a registered office in Vietnam or a foreign transit trader’s branch or representative office established in Vietnam according to the establishment license granted by a competent authority of Vietnam.
2. The extent of use of the ACTS procedure:
The transit trader must ensure that the number of customs transit declarations completed through the ACTS must be at least 60% of total customs declarations for goods in transit through the Contracting Parties within a period of 01 year by the date the transit trader submits an application for authorized transit trader status.
3. Compliance with the Law on auditing:
The annual financial statements of the transit trader must be audited by an audit firm qualified to render auditing services in accordance with regulations on independent auditing. The auditor’s opinions about the financial statements indicated in the auditor’s report must be unqualified opinions according to auditing standards of Vietnam.
4. Retention of customs dossiers, accounting vouchers and records, and other documents relating to transit operations:
Customs dossiers, accounting vouchers and records, and other documents relating to transit operations must be kept by the transit trader in accordance with regulations of the Law on customs.
5. Compliance with the laws on customs and taxation:
a) The transit trader does not have any overdue taxes, late payment penalties and interests by the date of application for authorized transit trader status.
b) In the past 05 consecutive years by the date of application for authorized transit trader status, the transit trader has not committed any violations against the Law on taxation or customs which involve tax evasion, tax fraud, smuggling or illegal transport of goods across the border, and has not committed any administrative violations against the law on customs for which the penalty and fine exceed the power of the Director of the Customs Sub-department and holders of equivalent titles.
6. Special seal: The transit trader must have a special seal approved by the customs authority.
Article 33. Authorisations
1. Guarantee waiver as prescribed in Article 26 hereof.
2. Exemption from the requirement to present the TAD and the goods at the customs authority, except for the case of the ACTS failure.
3. Exemption from the examination of customs dossiers and physical inspection of goods at the customs authority of departure, except for the cases of suspected violations.
4. Use of the special seal approved by the customs authority.
5. The validity period of authorisations shall be 36 months from the date of issue of the decision on recognition of authorized transit trader status.
Article 34. Procedures for recognition of authorized transit trader status
1. Responsibility of transit traders
After checking its satisfaction of the requirements in Article 32 hereof, the transit trader shall submit an application for authorized transit trader status directly or by post to the General Department of Customs. Such application includes:
a) The application form for authorized transit trader status which is made according to the form promulgated by the Ministry of Finance: 01 original;
b) The enterprise registration certificate (if the applicant is a Vietnamese enterprise) or the establishment license (if the applicant is a branch or representative office of a foreign transit trader): 01 photocopy;
c) The audited financial statements in the past 02 financial years: 01 photocopy;
d) The audit reports in the past 02 financial years: 01 photocopy.
2. Responsibility of the General Department of Customs:
a) Examine and check the adequacy, legitimacy and validity of the received application for authorized transit trader status; compare and verify the information and the special seal (in the case of use of a special seal) provided by the applicant with the eligibility requirements laid down in Article 32 hereof.
If the applicant does not fulfill the eligibility requirements for authorisations, within 03 working days from receipt of a sufficient application, the General Department of Customs shall give a written response, in which unsatisfactory conditions must be specified, to the applicant.
If the applicant fulfills the eligibility requirements for authorisations, within 03 working days from receipt of a sufficient application, the General Department of Customs shall give a written notification of the physical inspection plan to the applicant. The General Department of Customs shall carry out the physical inspection at the trader’s premises after 10 working days from the date of notification;
b) Physical inspection: Inspect documents relating to transit operations performed by the trader in the past 05 years to evaluate the trader’s satisfaction of the eligibility requirements laid down in Article 32 hereof.
The maximum period of the physical inspection at the trader’s premises is 03 days after the trader has provided adequate documents at the request of the customs authority. Upon completion of the physical inspection, a record of document examination and physical inspection results must be prepared, certified by both the customs authority and the trader, and kept together with the application for authorized transit trader status.
Based on the record of the physical inspection, customs data, collected information and additional verification results (if any), if the trader satisfies the eligibility requirements for authorisations, the Director General of the General Department of Customs shall sign the decision on recognition of authorized transit trader status which is made according to the form promulgated by the Ministry of Finance. The decision on recognition of authorized transit trader status shall be given within 90 days from the date of receipt of the application for authorized transit trader status prescribed in Clause 1 of this Article.
If the trader does not satisfy the eligibility requirements for authorisations, within 03 working days after the completion of the physical inspection at the trader’s premises, the General Department of Customs shall give a written response, in which unsatisfactory conditions must be specified, to the trader.
Article 35. Suspension and revocation of decisions on recognition of authorized transit trader status
1. A decision on recognition of authorized transit trader status shall be suspended in one of the following cases:
a) The trader no longer fulfills the eligibility requirements laid down in Article 32 hereof, and fails to adopt any remedial action or cannot remedy the case within 30 days from the date the requirements in Article 32 hereof are no longer fulfilled as founded by the trader or notified by the customs authority.
b) The trader has committed violations against the Law on customs for which administrative penalties and fines exceed the power of the Director of the Customs Sub-department and holders of equivalent titles.
2. A decision on recognition of authorized transit trader status shall be revoked in one of the following cases:
a) The trader has its decision on recognition of authorized transit trader status suspended as prescribed in Point a Clause 1 of this Article and has not adopted any remedial action or failed to remedy the case within 30 days from the date of promulgation of the suspension decision by the Director General of the General Department of Customs.
b) The trader has failed to implement the decision on imposition of the administrative penalty issued by the customs authority within 60 days from the date of issue of the decision prescribed in Point b Clause 1 of this Article.
c) The trader has committed violations against the Law on taxation or customs which involve tax evasion, tax fraud, smuggling or illegal transport of goods across the border; or has committed administrative violations against the law on customs for which the penalty and fine exceed the power of the Director of the Customs Sub-department and holders of equivalent titles.
d) The trader indicates a wish to relinquish his authorisations.
3. Responsibility of the authorized transit trader:
a) Inform the General Department of Customs in the form promulgated by the Ministry of Finance of the requirements no longer fulfilled by the trader as prescribed in Article 32 hereof.
b) Send a notification according to the form promulgated by the Ministry of Finance and relevant documents proving that the trader has adopted remedial actions against unsatisfactory requirements within the time limit prescribed in Point a Clause 2 of this Article to the General Department of Customs.
c) Submit an application for relinquishment of authorisations, which is made according to the form promulgated by the Ministry of Finance, to the General Department of Customs.
d) Inform and provide documentary evidence that the trader has finished the decision on imposition of administrative penalty issued by the customs authority as prescribed in Point b Clause 1 of this Article to the General Department of Customs within the time limit prescribed in Point b Clause 2 of this Article.
4. Responsibility of the General Department of Customs for suspension and revocation of the decision on recognition of authorized transit trader status:
a) Notify the trader in writing of any requirements in Article 32 hereof which are no longer fulfilled or based on the notification given by the trader as prescribed in Point a Clause 3 of this Article, the Director General of the General Department of Customs shall sign the decision to suspend the decision on recognition of authorized transit trader status.
b) Where it is established based on collected documents that the trader has committed violations against the law on customs as prescribed in Point b Clause 1 of this Article, the Director General of the General Department of Customs shall sign the decision on suspension of the decision on recognition of authorized transit trader status.
c) Receive and inspect written notification and documentary evidence prescribed in Point b Clause 3 of this Article and compare them with the provisions in Article 32 hereof, and inspect the outcome of remedial actions taken by the trader according to Clause 2 Article 34 hereof.
If the trader proves it satisfies the eligibility requirements for authorisations, the Director General of the General Department of Customs shall sign the decision to revoke the decision on suspension of authorized transit trader status.
If the trader does not satisfy the eligibility requirements for authorisations, the Director General of the General Department of Customs shall sign the decision to revoke the decision on recognition of authorized transit trader status.
d) Based on the written notification and documents prescribed in Point d Clause 3 of this Article, the Director General of the General Department of Customs shall sign the decision to revoke the decision on suspension of authorized transit trader status.
5. Responsibility of the General Department of Customs for revocation of the decision on recognition of authorized transit trader status:
a) Within 03 working days from receipt of the application for relinquishment of authorisations, the Director General of the General Department of Customs shall sign the decision to revoke the decision on recognition of authorized transit trader status;
b) Within 03 working days from the expiry of the time limit prescribed in Point a and Point b Clause 2 of this Article, if the trader has not remedied unsatisfactory requirements for authorisations or has not yet finished the decision on imposition of administrative penalty issued by the customs authority, or after having collected sufficient documents proving that the trader has committed violations against the Law on customs as prescribed in Point c Clause 2 of this Article, the Director General of the General Department of Customs shall sign the decision to revoke the decision on recognition of authorized transit trader status.
6. The Ministry of Finance shall promulgate forms of decisions on suspension and revocation of decision on recognition of authorized transit trader status, and decisions to revoke decision on suspension of authorized transit trader status. These decisions take effect from the date of issue.
Article 36. Responsibility of customs authorities
1. Appraise the reports submitted by traders as prescribed in Clause 2 Article 37 hereof to decide whether the trader meets eligibility requirements for authorisations laid down in Article 32 hereof or not.
2. Advise Contracting Parties through the ACTS of decisions on recognition, suspension and revocation of authorized transit trader status.
Article 37. Responsibility of authorized transit traders
1. Comply with the laws on customs and taxation.
2. Submit annual reports, which are made according to the form promulgated by the Ministry of Finance, to the General Department of Customs by January 20 of the following year and ad hoc reports at the request of customs authorities. Reports shall be sent directly or by post to the General Department of Customs.
3. Carry out self-inspections, detect and remedy any errors, and report them to customs authorities; maintain the satisfaction of eligibility requirements for authorisations as prescribed herein.
Any factor arising and influencing the granted authorisations must be reported to the customs authority that issued the decision on recognition of authorized transit trader status for consideration and decision.
Chapter VI
IMPLEMENTATION PROVISIONS
Article 38. Effect
This Decree comes into force from June 01, 2020.
Article 39. Implementation organization and responsibility
1. The Ministry of Finance shall:
a) play the leading role and cooperate with relevant ministries to organize the implementation of this Decree;
b) play the leading role and cooperate with relevant ministries to formulate, provide guidance on and promulgate technical requirements for development, management and operation of information technology systems serving the ACTS procedure.
2. The Ministry of Transport shall stipulate routes for transit transport of goods through ASEAN customs authorities.
3. The Ministry of Industry and Trade shall play the leading role and cooperate with relevant ministries to provide the list of goods banned from transit, the list of goods subject to restricted transit and the list of goods requiring the permit for goods in transit to the Ministry of Finance in order that the Ministry of Finance (the General Department of Customs) shall send them to the ASEAN Secretariat immediately after this Decree comes into force. When these lists are amended, the amended lists must be submitted to the ASEAN Secretariat immediately after they are promulgated by competent authorities.
4. Ministers, heads of ministerial agencies, heads of Governmental agencies, and Chairpersons of People’s Committees of provinces and central-affiliated cities shall implement this Decree./.
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- 1Circular No. 42/2020/TT-BTC dated May 22, 2020 on information fields and forms for adoption of procedures for transiting goods according to Decree No. 46/2020/ND-CP on customs procedures and customs examination, supervision for goods in transit via ASEAN customs transit system for implementation of Protocol 7 on customs transit system
- 2Circular No. 56/2019/TT-BTC dated August 23, 2019 on amendments to Circular No. 49/2015/TT-BTC on customs procedures applicable to mails, packages or parcels of goods exported or imported through postal services provided by authorized enterprises and Circular No. 191/2015/TT-BTC on customs procedures for goods exported, imported, transited through international express delivery services
- 3Law No. 05/2017/QH14 dated June 12, 2017, on foreign trade management
- 4Decree No. 85/2016/ND-CP dated July 01, 2016, on the security of information systems by classification
- 5Law No. 107/2016/QH13 dated April 06th, 2016, on Export and import duties
- 6Law No. 76/2015/QH13 dated June 19, 2015, Organizing The Government
- 7Law No. 71/2014/QH13 dated November 26, 2014, amendments to tax Laws
- 8Law No. 54/2014/QH13 dated June 23, 2014, on Customs
- 9Law. No. 21/2012/QH13 of November 20, 2012, amending and supplementing a number of articles of the Law on Tax Administration
- 10Law No. 47/2010/QH12 of June 16, 2010, on credit institutions
- 11Law No. 78/2006/QH11 of November 29, 2006 on tax administration
Decree No. 46/2020/ND-CP dated April 09, 2020 prescribing customs procedures, customs supervision and inspection of goods in transit through ASEAN Customs Transit System for implementation of Protocol 7 on Customs Transit System
- Số hiệu: 46/2020/ND-CP
- Loại văn bản: Nghị định
- Ngày ban hành: 09/04/2020
- Nơi ban hành: Chính phủ
- Người ký: Nguyễn Xuân Phúc
- Ngày công báo: Đang cập nhật
- Số công báo: Dữ liệu đang cập nhật
- Ngày hiệu lực: 01/06/2020
- Tình trạng hiệu lực: Còn hiệu lực