About us     Sign in newsletter     FAQ     Disclaimer     
                     
You are here: Investors » How to invest » Laws and regulations on investment » Circular No.196/2012 regulating electronic customs procedures
Circular No.196/2012 regulating electronic customs procedures
The circular regulates electronic customs procedure for the commercial import, exports, i.e goods exported and imported under contract of purchase and sale of goods or in an outsourcing contracts or by the form to import raw materials for production etc.

MINISTRY OF FINANCE
--------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No.196/2012/TT-BTC

Hanoi, November 15, 2012

 

CIRCULAR

REGULATING ELECTRONIC CUSTOMS PROCEDURES FOR THE COMMERCIAL IMPORTS, EXPORTS

Pursuant to the Customs Law No.29/2001/QH10 dated June 29, 2001 and Law No.42/2005/QH11 dated June 14, 2005, amending and supplementing a number of Articles of the Customs Law;

Pursuant to the Law on Electronic Transactions No.51/2005/QH11 dated November 29, 2005 and other documents guiding the implementation;

Pursuant to the Commercial Law No.36/2005/QH11 dated June 14, 2005 and other documents guiding the implementation;

Pursuant to the Law on Environmental Protection No.52/2005/QH11 dated November 29, 2005 and other documents guiding the implementation;

Pursuant to the Law on Investment No.59/2005/QH11 dated November 29, 2005 and other documents guiding the implementation;

Pursuant to the Decree No.87/2012/ND-CP dated October 23, 2012 of the Government detailing a number of Articles of the Customs Law regarding electronic customs procedures for commercial imports, exports;

Pursuant to the Decree No.118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Implement the Resolution No.25/NQ-CP dated June 02, 2010 of the Government on the simplification of 258 administrative procedures within the scope of management functions of the ministries, branches and the Resolution No.68/NQ-CP dated December 27, 2010 of the Government on the simplification of administrative procedures within the scope of management function of the Ministry of Finance.

At the proposal of the General Director of the General Department of Customs,

The Minister of Finance issues Circular regulating electronic customs procedures for commercial imports, exports.

Chapter I

GENERAL GUIDELINES

Article 1. Scope of application

1. Electronic customs procedures apply to:

a) Goods exported and imported under contract of purchase and sale of goods;

b) Goods exported or imported to perform outsourcing contracts with foreign traders;

c) Goods exported or imported by the form to import raw materials for the production of exports;

d) Exports and imports of export-processing enterprises;

đ) Goods exported or imported for the implementation of the investment projects;

e) Goods traded by the mode of temporary import for re-export;

f) Goods exported or imported in place;

g) Goods exported but to be returned;

h) Goods imported but to be returned;

i) Exports or imports transfered border gate;

k) Exports or imports of the enterprises applied priority regime in the field of State management of customs;

l) Goods sent into or taken out of bonded warehouses.

2. Electronic customs procedures for other commercial exports and imports are carried out in accordance with separate provisions.

3. Electronic customs procedures for commercial exports and imports shall comply with the provisions of this Circular and the current regulations relating to the export and import of commercial goods in case this Circular does not specify.

Article 2. Application subjects

1. Organizations and individuals exporting and importing commercial goods shall implement electronic customs procedures.

2. Customs offices, customs officers.

3. Other State agencies in the coordination of state management of customs.

Article 3. Interpretation of terms

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

"Release of goods" is a form of conditional clearance, thus the customs offices allow the goods which are in the process of conducting customs clearance procedures are placed under the disposal of the customs declarants.

2. "Taking of goods to the warehouse for preservation" means the customs offices to allow the goods which are in the proces of conducting customs clearance procedures are taken out of the customs supervision areas if they meet all the conditions of customs supervision defined by the General Department of Customs, or hand over to the customs declarants for self-preservation of status quo of goods to await for clearance.

3. "Goods passed through the customs supervision area" mean the exports, imports have been sent into or taken out of the areas, including: road border gates, international mixed transport railway stations, international sea ports, international river ports, international civil airports, inland ports (Inland Clearance Depot, abbreviated as ICD), bonded warehouses, non-tarriff warehouses, customs preference areas, export processing zones, export processing enterprises, international post offices and the other customs operating areas in accordance with the law.

4. "Exports, imports in place" mean the goods exported by Vietnamese traders (including foreign-owned traders, export processing enterprises) to foreign traders but foreign traders assigned the delivery and receipt of goods in Vietnam for other Vietnamese traders.

5. "Exporters in place" (hereinafter referred to as the "exporters") mean the one assigned to deliver goods in Vietnam by the foreign traders.

6. "Importers in place" (hereinafter referred to as the "importers") mean the one purchasing goods of foreign traders but assigned to receive goods in Vietnam by the foreign traders from the exporters.

Article 4. The electronic customs declarants

1. Owners of commercial exports and imports (including foreign traders without presence in Vietnam granted certificates of registration for import, export rights of goods in accordance with the law provisions).

2. Organizations entrusted by the owners of exports and imports.

3. Customs porocedures conducting agents.

Article 5. Use of digital signatures in the implementation of e-customs procedures

1. Digital signatures used in e-customs procedures of the customs declarants are the public digital signatures which have been certified by the customs offices to be compatible with electronic data processing system of customs. The List of the organizations that provide public digital signature certification services, provide digital signatures compatible with electronic data processing system of customs is posted on the customs electronic information portal (address: http:/ / www.customs.gov.vn).

2. The use of digital signatures and the legal validity of digital signatures shall comply with the provisions of Article 8 and Article 12 of the Decree No.26/2007/ND-CP dated February 15, 2007 of the Government detailing the implementation of thte Law on electronic transactions on digital signatures and digital signature certification services.

3. Before using digital signatures to implement electronic customs procedures, the customs declarants must register with the customs offices via the customs electronic information portal. The registration contents include:

a) The name, tax code of the agencies, organizations of export, import or customs procedures conducting agents (if any);

b) Full name, identity card number or passport number, title (if any) of the one granted digital certificate;

c) Identification number of digital signatures (Serial Number);

d) The validity of a digital signature.

4. The customs declarants must re-register with the customs offices of the information referred to in Clause 3 of this Article in the following cases: The registered information has changed; extension of digital certificate, change of key pairs, and suspension of digital certificate.

5. Not more than two minutes from the end of the registration, through customs etectronic information portal, the customs office shall reply that they accept or refuse (state clearly the reason) the digital signature of the customs declarant.

6. Registered digital signatures of the customs declarants are used to implement electronic customs procedures on a national scale.

Article 6. Electronic data processing system of customs

1. Customs offices shall organize development, management, operation and utilization of electronic data processing system of customs according to the schedule to ensure centralization of data processing, fully integrate customs management functions.

2. The agencies, organizations and individuals within their jurisdiction shall provide and exchange information related to the export and import of goods to the customs offices via electronic data processing system of customs under the provisions of the current law.

3. The subjects accessed and exchanged information with electronic data processing system of customs include:

a) Customs officers;

b) The customs declarants;

c) The organizations providing value-added services recognized by the customs offices;

d) The State management agencies related to licensing, professional management for the export and import activities;

đ) The credit institutions signed the agreements of collection, remittance of taxes, fees and other revenues of the state budget relating to the export and import activities with the General Department of Customs; other credit institutions or other other organizations operating under the provisions of the Law on Credit institutions guaranteeing the amount of tax payable for the customs declarants;

e) The organizations trading warehouse services;

g) Other individuals or organizations according to decision of the General Department of Customs.

4. The level of access to the electronic data processing system of customs:

The subjects specified in Clause 3 of this Article shall be accessed to the electronic data processing system of customs in accordance with provisions of the customs offices.

Access to electronic data processing system of customs must keep the state secrets, information secrets of the subjects of conducting customs procedures as prescribed by law.

5. The use of databases of electronic data processing system of customs to perform electronic transactions in financial activities must comply with the provisions of Chapter II of Part II of the Circular No.78/2008/TT-BTC dated 15/09/2008 of the Ministry of Finance guiding the implementation of some contents of the Decree No.27/2007/ND-CP dated February 23, 2007 on electronic transactions in financial activities.

6. When implementing electronic customs procedures, the customs declarants must meet the following conditions:

a) Fully equip infrastructure in electronic transactions to ensure the declaration, transmit, receipt, store of information upon access and exchange of information with the electronic data processing system of customs; use software for electronic customs declaration certified by the customs office on compatibility with electronic data processing system of customs;

b) The customs declarants must be trained through the training establishments specified in Article 6 of the Circular No.80/2011/TT-BTC dated 09/6/2011 of the Ministry of Finance guiding the Decree No.14/2011/ND-CP dated 16/2/2011 of the Government on the conditions for registration and operation of customs procedures conducting agents and be able to use fluently electronic customs declaration system;

c) In case of not meeting the conditions specified at Point a, Point b, Clause 6 of this Article, the customs declarants must conduct electronic customs procedures through the customs procedures conducting agents.

Article 7. Time limit for declaration and conducting e-customs procedures

1. Time limit that customs declarant must conduct electronic customs declaration for exported and imported goods is under the provisions of Clause 1, Clause 2, Article 18 of the Customs Law.

For imported goods, the date that the goods are arrived to the border gate is the date on the stamp of the customs office on declaration of goods (goods manifest) of the dossier of entry vehicles (seaway, airway, railway) or the date on the declaration of means of transport or books to keep track of means of transport through the border gate, river way, road way.

2. Exported and imported goods within the validity of the customs declaration specified in Clause 1, Clause 2, Article 18 of the Customs Law are applied the management policies of exports and imports; tax policy for exports, imports in effect at the time the customs agencies accept the customs declaration registration.

Chapter II

GENERAL PROVISIONS ON E-CUSTOMS PROCEDURES FOR COMMERCIAL EXPORTS, IMPORTS

Article 8. Electronic customs dossier

1. Electronic customs dossier comprises:

a) The electronic customs declaration is in electronic form. In case of required to present, submit a written declaration at request of the competent authority, electronic customs declaration is printed on paper under the declaration form of exports and imports; declaration appendix form of exports, imports; declaration form for amendments, supplements, form of the List in Appendix III attached to this Circular (hereinafter referred to as printed electronic customs declaration).

Where a printed electronic customs declaration has 01 (one) Appendix, customs declarant shall sign, stamp directly on the appendix. Where an printed electronic customs declaration has more than 01 (one) Appendix, customs declarant shall sign, stamp directly on the last appendix page and all appendix pages must be stamped on adjoining edges.

b) Other documents of electronic customs dossier are specified at Point b, Clause 1, Article 8 of the Decree No.87/2012/ND-CP.

The conversion from paper documents to electronic format or vice versa, the archiving of electronic customs dossiers and converted documents of e-customs dossiers shall comply with current regulations.

c) If the documents specified in this Article are copies, the owners of goods, the legal representatives of the owners of goods must certify, sign, seal and take responsibility for the legality of these documents.

2. When the customs declarant has a written request for re-issuing electronic customs declaration misplaced (the one archived by the customs declarant), the Customs Branch where the customs declaration was registered shall print the electronic customs declaration from the electronic data processing system of customs, head of the Customs Branch where the customs declaration was registered shall sign and seal of the Customs Branch and certify "The declaration is re-issued by Customs Branch ... on day ... month. ..,year ... ". Conditions to be re-issued, the procedures for the re-issue, the use, monitoring and management for the re-issued, printed electronic declaration shall be implemented according to the current regulations as for true copy of declaration from the original of paper declaration archived at the customs office.

Article 9. Declaration of electronic customs

When declaring electronic customs, the customs declarants shall:

1. Create information on electronic customs declaration (including the declaration of value in the case of goods subject to declaration of value in accordance with the current regulation) on the electronic customs declaration system in accordance with the criteria, prescribed format and take responsibility before law for the declared contents.

a) Where the customs declarants are the customs procedures conducting agents, then the authorized contents must be declared;

b) Goods imported or exported by different types or by a type but with different tax payment time limits shall be declared on the different declarations of exports and imports depending on each corresponding type or each corresponding tax payment time limit, except for the following cases:

b1) An item of imports but with various time limits of payment for import tax, value added tax, special consumption tax and environmental protection tax shall be declared on the same customs declaration;

b2) Lot of imports including many items with different tax payment time limits of the same contract/purchase order, of the same type, if customs declarant immediately pays tax or has guarantee for the amount of tax payable for the whole lot of goods, it shall be declared on the same declaration of imports.

c) Customs declaration for goods with many contracts/purchase orders:

c1) An item of imports with many contracts/purchase orders, with one or more invoice of one saler, with the same conditions of delivery, delivery for one time, with one bill of lading, the customs declarant is declared on a customs declaration or many customs declarations;

c2) An item of exports with many contracts/purchase orders, with the same conditions of delivery, purchased for the same customer and delivered once, the customs declarant is declared on a customs declaration or many customs declarations;

c3) When conducting the customs declaration, the customs declarant must declare fully the number, day, month and year of the contract/purchase order on the customs declaration; in case of unable to declare all on the customs declaration, then make a detailed list together with the customs declaration under form in Appendix III attached to this Circular; for quantity of goods, only declare the total quantity of goods of the contract/purchase order on the declaration of exports/imports;

d) Exports, imports subject to reduction of tax rate as prescribed or subject to special preferential tax rates, when declaring tax rate, the customs declarants must declare the tax rate before being reduced and the reduced percentage or special preferential tax rates as prescribed;

đ) For goods exported and imported under license, or subject to specialized management or entitlement to enjoy special preferential tax rates or tax exemption and reduction or guarantee for amount of payable tax, when making customs declaration, the customs declarant must declare all the information related to the contents listed above in accordance with the criteria and format defined in the form of electronic customs declaration of Appendix I of this Circular.

2. Send electronic customs declaration to the customs office via electronic data processing system of customs.

3. Receive feedback from the customs offices and make by one of the following cases:

a) Upon receipt of the "Notification of refusal of electronic customs declaration": the customs declarant shall amend and supplement the information on the electronic customs declaration or explain as directed by the customs office;

b) Upon receipt of the "Number of electronic customs declaration" and "Decision on form, level of inspection":

b1) In case the electronic customs declaration is accepted by the customs office "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation", the customs declarant shall:

b1.1) Print the e-customs declaration accepted by the customs office "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation" on the electronic customs declaration system under the printed form of electronic customs declaration (01 copy); sign and stamp on the printed electronic customs declaration;

B1.2) Present the printed electronic customs declaration referred to in point b1.1, Clause 3 of this Article, together with goods at the customs supervision area in connection with electronic data processing system of customs to certify "Goods passed through customs supervision area" and continue to conduct procedures (if any).

Within the time limit provided by law on customs dossier keeping for exports, imports, if the customs declarants need certification of "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation" on the printed electronic customs declaration, the customs declarants present the declarations certified "Goods passed through customs supervision area" for the Customs Branches where the electronic customs declaration were registered to certify.

If the customs declarants need certification of "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation" before the certification of "Goods passed through customs supervision area", the customs declarants present 01 printed electronic customs declaration referred to in point b1.1 Clause 3 of this Article to the Customs Branches where the electronic customs declaration were registered for certification then present the printed electronic customs declaration certified together with goods in the supervision area to cerfify "goods passed through customs supervision area" and continue to conduct procedures (if any).

b2) In the case electronic customs declaration is accepted by the customs office "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation" with the condition to present, submit license of exporting, importing goods or documents to prove that the goods met the requirements of specialized management, documents to prove that the goods are enjoyed special preferential tax rates, tax exemption and reduction or has a guarantee of amount of payable tax and documents to prove the completion of tax paying obligations before the certification of "Goods passed through customs supervision area", the customs declarants shall:

b2.1) Print the electronic customs declaration accepted by the customs office "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation" on the electronic customs declaration system in the printed electronic customs declaration form (01 copy); sign and stamp on e printed electronic customs declaration;

b2.2) Present the printed electronic customs declaration referred to in point b2.1 Clause 3 of this Article and present/submit license of exporting, importing goods or documents to prove that the goods met the requirements of specialized management, documents to prove that the goods are enjoyed special preferential tax rates, tax exemption and reduction or has a guarantee of amount of payable tax and documents to prove the completion of tax paying obligations to the Customs Branch where the customs declaration was registered for certification of "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation";

b2.3) Present electronic customs declaration referred to in point b2.2 Clause 3 of this Article, together with goods at the customs supervision area for certification of “goods passed through customs supervision area” and continues to conduct procedures (if any).

b3) Where being requested by customs office for producing, submitting paper documents of electronic customs dossier for inspection before clearance of goods is allowed: customs declarant shall submit, present 02 electronic customs declarations; 02 value declarations (if the goods subject to value declaration) together with documents of customs dossier for the Customs Branch where the e-customs declaration was registered to inspect at the request and implement:

b3.1) When being allowed "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation": customs declarants shall receive 01 printed electronic customs declaration certified "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation", 01 declaration of value (if any) and 01 slip of inspection result of paper documents. When carrying goods through the customs supervision area, customs declarants shall comply with the provisions of Article 18 of this Circular;

b3.2) When being requested for producing, submitting paper documents of electronic customs dossier and goods for the customs office to inspect: customs declarants shall perform the works specified in point b4, Clause 3, this Article.

b4) Where being requested by the customs office for producing, submitting paper documents of electronic customs dossier and goods for inspection: customs declarant shall submit, present 02 printed electronic customs declarations; 02 value declarations (if the goods subject to value declaration) with all documents of the customs dossier at request and exports, imports for the Customs Branch where the e-customs declaration was registered to inspect. When being decided on "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation" or "Permission of exports, imports to be transferred border gate", customs declarant shall receive 01 slip recording the inspection results of paper documents, 01 slip recording the actual inspection results of goods (except for imported goods requested for transfering border gate), 01 declaration of value (if any). When carrying goods through the customs supervision area; customs declarants shall comply with the provisions of Article 18 of this Circular.

4. The customs declarants are allowed for late submission of the originals of some documents in the customs dossier except for license exporting, importing goods required to have license of export, import in accordance with the law and must declare the late submission on electronic customs declarations. The customs declarants must submit the documents allowed for late submission within the time limit prescribed by law. In cases the law does not specify, the time limit allowed for late submission shall not exceed 30 days from the date of registration of electronic customs declaration.

5. Competence to allow the late submission of documents: Head of the Customs Branch where the e-customs declaration was registered decides on permission of late submission of documents.

Article 10. Amendment of customs declaration, additional declaration of customs dossier

1. The amendment of customs declaration, additional declaration of customs dossier is implemented in the following cases:

a) The amendment of customs declaration, additional declaration of customs dossier is made before the time of actual inspection of goods or before the decision on exemption from actual inspection of goods as prescribed at Point a, Clause 2, Article 34 of the Law on Tax Administration;

b) The amendment of customs declaration, additional declaration of customs dossier is made when the goods were conducted "Customs clearance" or "Release of goods" or "Taking of goods to the warehouse for preservation" within sixty days from the date of registration for the declaration and before the customs offices conduct the post-customs clearance inspection, if the amendment, addition of the contents of e-customs declaration is not related to the implementation of management policy of export, import and tax policy for exports and imports;

c) Additional declaration of customs dossier is made within a period of sixty days from the date of registration for the customs declaration for the error contents affecting the amount of tax payable, if they meet fully the following conditions:

c1) Errors self-found by the taxpayers, the customs declarants and they voluntarily declare to the customs offices;

c2) The time of declaration is within a period of sixty days from the date of registration for the customs declaration but before the customs offices implement the examination of tax, inspection of tax at the head offices of the taxpayers;

c3) With errors in calculating the amount of tax payable; errors in value, origin, code, tax rate, the amount of tax payable on customs dossier submitted to the customs offices;

c4) The customs declarants, the taxpayers must have sufficient bases to prove and the customs offices must have sufficient grounds, conditions to inspect, determine the truthfulness, accuracy and legitimacy of the additional declaration.

d) The amendment of customs declaration, additional declaration of customs dossier may be made exceeding the period of sixty days from the date of registration for the customs declaration and customs declarants will be subject to administrative sanction in accordance with current provisions if meeting all the following conditions:

d1) Errors self-found by the taxpayers, the customs declarants and they voluntarily declare to the customs offices before the customs offices implement the examination of tax, inspection of tax, the post-customs clearance inspection at the head offices of the customs declarants;

d2) The taxpayers, the customs declarants having sufficient grounds to prove and the customs offices having sufficient grounds, conditions to inspect, determine the truthfulness, accuracy and legitimacy of the additional declaration.

2. Contents of the amendment, additional declaration include:

a) Additional declaration of information as the basis for determining elements, bases to calculate tax or for determining objects of not subject to tax; or determining objects eligible for tax exemption, considering for tax exemption or reduction, tax refund, objects of not subject to tax collection;

b) Additional declaration of the amount of tax payable, the amount of tax paid, the tax difference required to be paid or overpaid tax difference (if any), number of fines for late payment for tax amount additionally declared (if the taxpayer has paid overdue for the amount of tax additionally declared) for each item and of all of the customs declaration; commitment on the accuracy and legality of the documents and records of additional declaration;

c) Declaration for amendment, addition of other information on the customs declaration.

3. Procedures for amendment, additional declaration

When amendment, additional declaration is made in accordance with provisions of Clause 1 of this Article, the customs declarant creates additional information on electronic customs declaration, stating clearly the reasons for amendment, addition; and sends them to the Customs offices via electronic data processing system of customs and follows the instructions of the customs offices.

The paper documents required the customs declarants to submit/present when the Customs offices require, including:

a) The printed electronic customs declaration, Appendix of the printed electronic customs declaration (if any), List (if any);

b) Other documents as required by the competent authorities;

c) Additional electronic customs declaration in case the customs offices certify "goods passed through customs supervision area" or "Customs clearance" or "Goods release" or "Taking of goods to the warehouse for preservation " or "Permission of exports, imports transferred border gate".

4. Processing of documents of amendments, additional declarations

When receiving information declared for amendment, addition, the customs offices implement the channelling in one of the following forms:

a) Allow the amendment, addition on the basis of information provided;

b) Inspect the documents of amendment, additional declaration before deciding to allow amendment, additional declaration.

Customs officers after receiving the documents of amendment, addition implement as follows:

b1) Inspect the completeness and accuracy of documents of amendment, additional declaration and notify the inspection result on "Notification on guidelines for conducting electronic customs procedures"; in case the additional declaration results are printed out into the paper documents, the customs offices shall provide the customs declarants 01 copy, save 01 copy;

b2) Notify the results of inspecting documents of amendment, additional declaration within the following time limit:

b2.1) Within eight working hours after receiving complete documents of amendment, additional declaration in case of amendment, additional declaration before the customs offices conduct the actual inspection of goods or make decision on exemption from actual inspection of goods;

b2.2) Within five working days from the date of receipt of complete documents of amendment, additional declaration for the cases specified at Point b, Point c, Point d, Clause 1 of this Article.

5. Competence to allow the amendment of customs declaration, additional declaration of customs documents: Head of the Customs Branch where electronic customs declarations were registerred considers, decides on the amendment of customs declaration, additional declaration of e-customs documents specified in Clause 1 of this Article.

Article 11. Cancellation of customs declarations

1. The cases of cancellation of customs declaration:

a) Beyond fifteen days from the date of registration, grant of number of customs declaration but the customs declarant does not present electronic customs dossier in case of required to present electronic customs dossier;

b) Beyond fifteen days from the date of registration of the customs declaration but the customs declarant has not presented exports, imports required to be taken actual inspection for the customs office to inspect;

c) Beyond fifteen days from the date of registration, grant of number of customs declaration, goods’ actual inspection exemption but there are no imports arrived in import border gate or exports not subject to the supervision of the Customs office;

d) The electronic customs declaration was registered, granted number but the customs declarant does not continue to make customs procedures because electronic data processing system of customs got troubles or incidents outside of the customs electronic data treatment system;

đ) The customs declarants request for cancelling customs declaration registered in the following cases:

đ1) Opening multiple declarations for a quantity of goods;

đ2) The declaration of exports in case goods subject to customs supervision but customs declarant does not export goods;

đ3) Customs declaration registered for improper type of exports or imports. In this case, cancel the declaration only before the actual inspection of goods or decision to exempt from actual inspection of goods.

2. Order, procedures to cancel the declaration

a) For the customs declarants:

Upon cancelation of the declarations by the cases provided for in Clause 1 of this Article, the customs declarants create information to cancel the declarations in accordance with the format in the form of Information to cancel the declaration, stating clearly the reasons, send it to the customs office via electronic data processing system of customs, receive "Notification on guidances to conduct e-customs procedures" and implement the requirements in the Notification on guidances to conduct customs procedures.

The customs declarants must submit to the customs office 01 printed e-customs declaration; appendices of declarations, the lists, and slips of inspecting paper dossier, slips of inspecting goods (if any) in case the printed e-customs declaration has been certified "goods passed through customs supervision area"  for exports and/or "Customs clearance" or "Goods release" or "Taking of goods to the warehouse for preservation " or "Permission of exports, imports transferred border gate" for the exports, imports.

b) For the customs offices:

b1) Beyond fifteen days from the expiration date of the declaration for the declarations specified in points a and b, Clause 1 of this Article, but the customs declarant does not perform the works specified in point a clause 2 of this Article , the customs office shall cancel the declaration and send feedback to the customs declarant;

b2) Customs officers undertaking the data inspection of the canceled declarations propose leaders of the Customs Branch and conduct the cancellation on the system. In case the printed electronic customs declarations have been certified "goods passed through customs supervision area" for exports and/or "Customs clearance" or "Goods release" or "Taking of goods to the warehouse for preservation" or "Goods transferred border gate" for the exports, imports, then cross with ink pen (or stamp “canceled”), write day, month, year of the cancelation, sign, stamp customs officers on the printed e-customs declarations.

Customs offices shall save all data on electronic data processing system of customs for the declarations registered but required to be canceled and save the canceled printed electronic customs declarations (if applicable) by the order of the customs declaration number.

3. Competence to destroy the electronic customs declarations: Head of the Customs Branch where the electronic customs declarations were registered shall consider deciding on cancelation of the electronic customs declarations for the cases specified in Clause 1 of this Article.

Article 12. Receipt, inspection, registration, channel of electronic customs declaration

1. The receipt, inspection, grant of registration numbers, channel of electronic customs declaration of the customs offices are automatically done through electronic data processing system of customs.

2. In case of refusing the electronic customs declaration, the customs offices through electronic data processing system of customs send "Notification of refusing electronic customs declaration" stating clearly the reasons and guide the customs declarants to perform the necessary works to continue to make customs procedures.

3. In case of accepting the electronic customs declarations, through electronic data processing system of customs, the customs offices shall grant number of the electronic customs declaration and channel by one of the following forms:

a) Accept the information on the electronic customs declaration, permit "Customs clearance" or "Goods release" or "Taking of goods to the warehouse for preservation" (hereinafter referred to as "green channel"); or accept information on the electronic customs declaration, permit "Customs clearance" or "Goods release" or "Taking of goods to the warehouse for preservation" with the condition to present, submit licenses of export, import of goods or documents to prove that the goods met the requirements of professional management, documents to prove that the goods are enjoyed special preferential tax rates, tax exemption and reduction or have guarantee of amount of tax payable, documents to prove that tax payment obligations have been completed before certifying "Goods passed through the customs supervision area" (hereinafter referred to as "conditional green channel");

b) Present, submit paper documents of the e-customs dossiers for inspection before allowing customs clearance of goods (hereinafter referred to as "yellow channel"). The inspection of paper documents shall comply with the provisions of Clause 1 and Clause 3, Article 13 of this Circular;

c) Present, submit paper documents of the e-customs dossiers and goods for inspection before allowing customs clearance of goods (hereinafter referred to as "red channel"). The actual inspection of goods shall comply with the provisions of Clause 2 and Clause 3, Article 13 of this Circular.

Article 13. Inspection of electronic customs dossiers and actual inspection of goods in the process of conducting customs procedures

1. Inspection of electronic customs dossiers

a) Form of inspection: inspection of information on the electronic customs declaration on the electronic data processing system of customs; inspection of paper documents;

b) Competence to decide on the inspection form: the customs agencies decide on passing the results of risk management information processing on the electronic data processing system of customs;

c) The inspection content: to inspect the completeness of the dossier; inspect the contents declared on the electronic customs declaration; inspect documents of the electronic customs dossier; to cross check the contents declared with documents of the electronic customs dossier; inspect the suitability between declared contents with the provisions of law;

d) Responsibilities of the customs officers in case of inspecting paper documents of electronic customs dossier before allowing customs clearance of goods: perform the following tasks:

d1) To receive, inspect paper documents submitted, presented by the customs declarants and update the inspection results into the electronic data processing system of customs;

d2) To print 02 slips recording the inspection result by the form of slip recording the inspection result of paper document; sign, stamp customs officer and request the customs declarant to sign, write their full name on the slip recording the inspection result of paper document;

d3) Based on the inspection result of paper documents of the e-customs dossier, perform one of the following works:

d3.1) For the lot of goods subject to customs clearance: comply with the provisions of Point b, Clause 3, Article 17 of this Circular;

d3.2) For the lot of goods subject to "Taking of goods to the warehouse for preservation" or "Release of goods": comply with the provisions of point b Clause 4 of Article 15 or point b Clause 3, Article 16 of this Circular;

d3.3) For the lot of goods subject to continuity to conduct other procedures: transfer the dossier to other professional stages as prescribed.

d4) To provide the customs declarant 01 printed e-customs declaration and 01 copy of "Slip recording the inspection result of paper document" if the goods are of the cases specified in point d3.1 and point d3.2, Clause 1, of this Article.

2. Actual inspection of goods

a) Form of inspection: directly done by customs officers with machinery, technical equipment, and by other professional measures;

b) The level of inspection: exempt from inspection and inspect a part of the lot of goods to the entire lot of goods;

c) Competence to decide on the form and level of inspection: Head of Customs Branch decides in accordance with the current regulations on risk management. In the process of conducting customs procedures for the lot of exports, imports, based on the actual situation of the lot of goods and the collected information, the Customs Branch where the electronic customs procedures were conducted shall decide on change of form, level of inspection previously decided, take responsibility for the change of the decision on form, level of inspection;

d) The contents of actual inspection of goods: inspect names of goods, code, quantity, weight, type, quality, origin of goods, brand, label, manufacturing date, expiry of goods; compare the suitability between the actual goods with electronic customs dossier, the norm of raw materials and supplies; compare goods with archived samples of raw materials or samples of products for each respective type;

đ) Responsibilities of customs officers undertaking the actual inspection of goods as follows:

đ1) To take actual inspection of goods, update the inspection results into the electronic data processing system of customs;

đ2) To print 02 Slips recording the inspection result in the form "Slip recording the inspection result of goods", sign, stamp customs officer and require the customs declarant to sign, state clearly full name on the Slip recording the inspection result of goods;

đ3) Based on the results of the actual inspection of goods, perform one of the following works:

đ3.1) For the lot of goods subject to customs clearance: comply with the provisions of Point b, Clause 3, Article 17 of this Circular;

đ3.2) For the lot of goods subject to "Taking of goods to the warehouse for preservation" or "Release of goods": comply with the provisions of point b Clause 4 of Article 15 or point b Clause 3, Article 16 of this Circular;

đ3.3) For the lot of goods subject to continuity to conduct other procedures: transfer the dossier to other professional stages as prescribed.

đ4) To provide the customs declarant 01 printed e-customs declaration and 01 copy of "Slip recording the inspection result of goods" if the goods are of the cases specified in point đ3.1 and point đ3.2, Clause 2, of this Article.

3. Specific guidance of the inspection contents of electronic customs dossier and actual inspection of goods in the customs procedures conducting process:

a) Inspection of the names and codes of goods: shall comply with the provisions of the Circular No.49/2010/TT-BTC dated 12/4/2010 of the Ministry of Finance guiding the classification and application of tax rates for the exports and imports;

b) Inspection of quantity of goods: for the items that the customs offices can not determine the quantity of goods by manual method or their equipment (such as liquid and goods in bulk, large-volume shipments .. .), the customs offices based on the appraisal results of the traders trading appraisal services (hereinafter referred to as appraisal traders) to determine;

c) Inspection of the quality of the goods (including food safety inspection and quarantine), specifically:

c1) Goods of the List of goods subject to quality inspection:

c1.1) For imported goods: as specified by law, the customs offices based on the written registration for quality inspection or Notification of inspection exemption for the lot of goods or Notification of conclusion of eligibility for imports, food safety inspection results, quarantine results of eligibility for import of the inspection agency to cunduct customs procedures;

c1.2) For exports: the customs offices based on Notification of conclusion of eligible lot of goods for export of the inspection agency for conducting customs procedures.

c2) Goods not being of the List of goods subject to quality inspection:

c2.1) Where the customs office does not determine the quality of the goods to make the management of import and export of goods with their facilities and equipment, the customs office shall be together with the customs declarant to sample or require the customs declarant to provide technical documents, to unify in selection of appraisal trader to appraise. Conclusion of the appraisal trader is valid for the parties to perform;

c2.2) Where the customs declarant and the customs office can not agree in the selection of appraisal organization, the customs office shall select the appraisal organization and based on this result of appraisal to conclude . If the customs declarant does not agree with this conclusion, lodge the complaint in accordance with the law.

d) Inspection of the origin of goods: the inspection is made on the basis of actual goods, customs dossiers, the information related to the goods and the provisions of Article 15 of the Decree No.19/2006/ND-CP dated 20/02/2006 of the Government detailing the Commercial Law regarding the origin of goods and the relevant guiding documents.

The inspection results are processed as follows:

d1) In case the actual origin of imports is different from declared origin of the customs declarant, but still be of the country, territory with preferential tariff agreements with Vietnam, the customs office still applies preferential tax rate in accordance with provisions and based on the nature and extent of violations, handle in accordance with the law provisions;

d2) In case of doubt about the origin of goods, the customs office requires the customs declarant to provide additional documents to prove or request the competent authority of the exporting country to certify. The inspection, verification of origin of goods shall be completed within one hundred and fifty days from the date that the customs declarant submitted a complete and valid dossier. Pending for the inspection result, the goods are not entitled to preferential tariff treatment but cleared by the usual customs procedures.

Time limit for considing, solving problems related to the origin of goods, considing acceptance of C/O shall not be more than three hundred and sixty five days from the date that C/O is submitted to the customs office or from the date of the customs office’ suspicion on the fraud or violation of goods origin.

d3) Where the customs declarant submits C/O issued for the entire lot of goods but only import a part of the lot of goods, the customs office accepts such C/O for the goods actually imported.

đ) Inspection of tax, including the following contents:

đ1) To inspect the conditions for the application of coercive measures, the tax payment time limit as prescribed;

đ2) To inspect the bases to determine that the goods are not the objects subject to tax in the case the customs declarants declare that the goods are not the objects subject to export duty, import duty, or value added tax, or special consumption tax, or environmental protection tax;

đ3) To inspect the bases to determine that goods are eligible for tax exemption, in case the customs declarants declare that goods are eligible for tax exemption;

đ4) To inspect the bases to determine the amount of tax payable; calculation of the amount of tax payable in the case of exports, imports subject to tax on the basis of the inspection results mentioned in Clauses 1, 2 and 3 of this Article, the inspection results, determination of the taxable value under the guidance in the Circular No.205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance guiding the Decree No.40/2007/ND-CP dated March 16, 2007 of the Government on the determination of the customs value of the exports, imports and other related bases.

e) To inspect, verify fake goods (including counterfeit goods on intellectual property): comply with the provisions of Article 219 of the Law on Intellectual Property on 29/11/2005, Commercial Law and the concerned guiding documents.

Article 14. Sampling, sample storage, archiving of images of imports, exports

1. Forms of sampling: sampling in kind, photography.

2. Sampling of imports is made in the following cases:

a) The customs declarants request for sampling to serve the customs declaration;

b) Goods required to be sampled according to the management requirement of the customs offices, including: raw materials imported for outsourcing or for producing exports; outsourced products, products for manufacturing exports; exports returned for recycling; goods temporarily imported for re-export or goods temporarily exported for re-import (except for goods unable to be sampled, goods which are hard to preserve, fresh goods, raw materials altered their original nature after production, precious metals, precious stones);

c) Goods imported required to be sampled for analysis, appraisal at the request of the customs offices.

3. The sampling decided by the heads of Customs Branches where the electronic customs declarations were registered for the specific cases:

a) Imported raw materials for outsourcing, production of exports transferred border gate, be exempted from actual inspection of goods, but subject to sampling shall be sampled at the customs office of border gate or at the plants, factories or production facilities;

b) In case the customs declarants request for sampling at the border gates, Customs Branches where the electronic customs declarations were registered or border gate Customs Branches shall take samples as prescribed;

c) In case the customs declarants request for sampling at the plants, factories or production facilities, then perform the procedures of transferring border gate as prescribed. Customs Branches where the electronic customs declarations were registered shall take samples.

4. Sampling procedures

a) The sampling is based on the written requests of the customs declarants or of the customs offices. Slip of sampling is made in two copies, one shall be archived together with sample, one shall be archived at the unit requesting for sampling. Slip of sampling is specified in Form No.02-PLM/2010 Appendix III attached to the Circular No.194/2010/TT-BTC;

b) In case of sampling at the request for analysis, classification of exports, imports, it shall comply with Article 20 of the Circular No.49/2010/TT-BTC dated 12/4/2010 of the Ministry of Finance guiding the classification, application of the tax rates on the exports and imports;

c) When sampling, it must be presented by the representative of goods owner and representative of the customs office; sample must be signed by both parties and sealed. Where it is photo, the photo must recorded the number of customs declaration with signature and stamp of the customs officer’s number sign and the goods owner's signature on the back of the photo together with customs dossier;

d) Content of the sampling is shown on the printed electronic customs declaration.

5. Sampling technique is implemented under the guidance of the General Department of Customs.

6. Places for keeping samples

a) Center for Analysis and Classification of exports and imports (for samples analysed by the Center for Analysis and Classification);

b) Customs Branches where the electronic customs declarations were registered (for the cases that the Customs Branches where the electronic customs declarations were registered take samples to solve the operations related to the samples; for the photos, in addition to keeping the paper photos, they are also saved in the electronic data processing system of customs);

c) Head Offices, places where production is made of the customs declarants for raw materials imported for outsourcing, production of exports; for recycling.

7. Duration for sample keeping

a) Samples are kept at the Centre for Analysis and Classification of exports, imports, and/or at the Customs Branches where the electronic customs declarations were registered for a period of ninety days from the date of customs clearance of goods. In case of disputes, complaints, keep until the disputes, complaints are resolved completely;

b) Samples of raw materials for outsourcing, goods for recycling are kept in the enterprises until the customs offices strike a balance for all raw materials imported for the outsourcing contracts.

Samples of raw materials for the production of exports are kept in the enterprises until the customs offices completed the declarations for import of raw materials for export production which such samples are the representatives.

c) Samples of outsourced products, products to produce exports are kept in the enterprises for a period of 5 years from the date of registration of the declaration of export and import of goods.

Article 15. Taking of the goods to the warehouse for preservation

1. The cases which goods are carried back for preservation:

a) Exports or imports must be expertised for determining whether the export, import is permitted or not for the goods owners to request for taking goods to the warehouse for preservation, the customs offices shall accept only in case the customs declarants met the conditions of customs supervision;

b) Goods subject to quarantine in accordance with the law but places to quarantine are located at the quarantine isolating zones, plants, factories, storages, inspection sites outside the border gate area or goods subject to inspection of quality, food safety inspection prior to Customs clearance, the customs offices accept to allow taking goods to the warehouse for preservation when the customs declarants complied with the provisions of the current law on quarantine, food safety inspection, quality inspection of products, goods.

Within the time limit provided for by law, the customs declarants must add into customs dossier the Notification of the result of inspection and quarantine of the competent state inspection agency.

2. Responsibility of the customs declarants: to preserve the status quo of the goods at the storages.

3. Competent to decide on permission of the taking of the goods to the warehouse for preservation

a) The customs office where the customs declaration was registered shall decide on permission of the taking of the goods to the warehouse for preservation for goods exempted from customs inspection by the decision to update the risk criteria into the electronic data processing system of customs within its decentrailized competence;

b) The Head of Customs Branch where the e-customs declaration was registered shall decide or assign the competent customs officer under the Customs Branch where the e-customs declaration was registered to decide on allowing the customs declarants to take the goods for preservation at the customs declarants’ sites for the cases not belonging to Point a, Clause 3 of this Article. The decisions shall be made on the electronic data processing system of customs.

4. Responsibility of the customs officers of the Customs Branch where the e-customs declaration was registered

a) In case of goods subject to "Green channel": When the customs declarants request, customs officers based on the decisions on allowing the taking of the goods to the warehouse for preservation on the electronic data processing system of customs to sign, stamp officer in the box certifying the taking of the goods to the warehouse for preservation on the printed electronic customs declarations of the customs declarants;

b) For the remaining cases of channeling goods: after inspecting and comparing with electronic customs dossiers or taking actual inspection of goods as prescribed, if the result is suitable and is approved by the competent leader of the Customs Branch, customs officers based on the decisions on allowing the taking of the goods to the warehouse for preservation on the electronic data processing system of customs to sign, stamp  customs officer in the box certifying the taking of the goods to the warehouse for preservation on the printed electronic customs declarations of the customs declarants.

Article 16. Release of goods

1. Goods exported or imported, but subject to valuation, expertise, analysis and classification to determine the correct amount of tax payable shall be released as meeting one of the following conditions:

a) The goods owners have performed the tax obligations on the basis of the results of tax determination of the customs offices, or;

b) Imports or exports entitled to a grace period for paying tax under the provisions of the tax law, or;

c) Failing to pay, paying insufficiently for the amount of tax payable by the result of tax determination of the customs office within the prescribed time limit and guaranteed by a credit institution or another organization operating under the provisions of the Law on Credit Institutions for the amount of tax payable.

2. Competence to decide on permission of the goods release

a) The customs office where the customs declaration was registered shall decide on permission of the goods release for the goods exempted from customs inspection by the decision to update the risk criteria into the electronic data processing system of customs within its decentrailized competence;

b) The Head of Customs Branch where the e-customs declaration was registered shall decide or assign the competent customs officer under the Customs Branch where the e-customs declaration was registered to decide on allowing the goods release for the cases not belonging to Point a, Clause 2 of this Article. The decisions shall be made on the electronic data processing system of customs.

3. Responsibility of the customs officers of the Customs Branch where the e-customs declaration was registered

a) In case of goods subject to "Green channel": When the customs declarants request, customs officers based on the decisions on allowing the goods release on the electronic data processing system of customs to sign, stamp officer in the box certifying the goods release on the printed electronic customs declarations of the customs declarants.

b) For the remaining cases of channeling goods: after inspecting and comparing with electronic customs dossiers or taking actual inspection of goods as prescribed, if the result is suitable and is approved by the competent leader of the Customs Branch, customs officers based on the decisions on allowing the goods release on the electronic data processing system of customs to sign, stamp officer in the box certifying the goods release on the printed electronic customs declarations of the customs declarants.

Article 17. Customs clearance of goods

1. Customs clearance of goods is allowed after customs procedures have been completed.

2. Goods not yet been completed customs procedures may be allowed customs clearance if it falls into one of the following cases:

a) Lack a number of documents of the customs dossier but allowed a late payment period by customs office;

b) Imports or exports are entitled to a grace period to pay tax under the provisions of the tax law or goods subject to tax payment before receiving goods without payment for or paid for the insufficient amount of tax payable within a prescribed time limit but the amount of tax payable is garanteed by a credit institution or another organization operating under the provisions of the Law on Credit Institutions.

3. Competence to decide on permission of the customs clearance

a) The customs office where the customs declaration was registered shall decide on permission of the customs clearance for the goods exempted from customs inspection by the decision to update the risk criteria into the electronic data processing system of customs within its decentrailized competence;

b) Customs officers undertaking duty of electronic customs dossier inspection, actual inspection of goods shall decide on allowing the customs clearance for the cases belonging to Point b, Clause 4 of this Article.

4. Responsibility of the customs officers of the Customs Branch where the e-customs declaration was registered

a) In case of goods subject to "Green channel": When the customs declarants request, customs officers based on the decisions on allowing the customs clearance on the electronic data processing system of customs to sign, stamp officer in the box certifying the customs clearance on the printed electronic customs declarations of the customs declarants;

b) For the remaining cases of channeling goods: after inspecting and comparing with electronic customs dossiers or taking actual inspection of goods as prescribed, if the result is suitable, customs officers based on the decisions on allowing the customs clearance on the electronic data processing system of customs to sign, stamp officer in the box certifying the customs clearance on the printed electronic customs declarations of the customs declarants.

Article 18. Supervision of exports and imports conducted procedures of electronic customs

1. Principles: customs supervision for exports and imports applied e-customs procedures shall comply with current regulations on customs supervision for exports and imports.

2. Responsibility of the customs declarants

As bringing exports, import into or taking them out of the customs supervision area, the customs declarants must:

a) For export:

a1) Present 01 printed electronic customs declaration with signature and stamp of the customs declarant decided by the customs office on the system or certified "Customs clearance" in the area of ​​customs supervision in connection with electronic data processing system of customs or present 01 electronic customs declaration with the signature and stamp of the electronic customs declarant certified by the customs office "Customs clearance" in the customs supervision area not yet connected to the electronic data processing system of customs; documents evidencing goods brought into the customs supervision area issued by the agency trading port, warehouse, yard;

a2) Present goods as the customs office requires;

a3) Receive 01 printed electronic customs declaration certified "goods passed through the customs supervision area" and the documents presented.

b) For imports:

b1) Present 01 printed electronic customs declaration with signature and stamp of the customs declarant decided by the customs office on the system or certified "Customs clearance"/"Goods release"/"Taking goods to the warehouse for preservation"/"Permission of exports, imports transferred border gate" in the customs supervision area in connection with electronic data processing system of customs or present 01 electronic customs declaration with the signature and stamp of the electronic customs declarant certified by the customs office ""Customs clearance"/"Goods clearance"/"Taking goods to the warehouse for preservation"/"Permission of exports, imports transferred border gate" in the customs supervision area not yet connected to the electronic data processing system of customs;and the following documents (if any): container delivery order/goods delivery order or delivery slip issued by the agency trading port, warehouse, yard;

b2) Present the goods;

b3) Receive 01 printed electronic customs declaration certified "goods passed through the customs supervision area" and the documents presented.

3. Responsibity of customs undertaking supervision task

a) To carry out the supervision of exports, imports under current regulations;

b) When imports or exports brought into or taken out of the customs supervision area, customs officers undertaking supervision task inspect as follows:

b1) Inspect the validity of the electronic customs declarations;

b2) Compare the contents of the printed electronic customs declaration with the electronic customs declarations on electronic data processing system of customs in the customs supervision area connected to the electronic data processing system of customs as one of the bases for certifying "goods passed through customs supervision area."

Where the customs supervision area not yet connected with the electronic data processing system of customs, compare contents of the printed electronic customs declaration certified by the Customs Branch where thedeclaration was registered with goods as one of the bases for certifying "goods passed through customs supervision area."

c) Handling of inspection results:

If the inspection results are suitable, customs officers undertaking supervision task update information into the system and certify "goods passed through customs supervision area" on the printed electronic customs declarations; sign and stamp officier; return to the customs declarants.

In case the inspection results are not suitable, depending on each specific case, border gate Customs Branches guide the customs declarants to adjust, supplement or handle in accordance with current regulations.

In case of expiry of the validity of the printed electronic customs declaration, border gate Customs Branches require the customs declarants to come to the Customs Branched where electronic declarations were registered for conducting procedures to cancel the declarations.

Article 19. Regulations on border gate transfer

1. Goods transferred border-gate

a) Exports transferred border-gate subject to customs inspection, supervision are transferred from location conducting customs procedures outside of the border gate, location inspecting goods inland to border gate. Particularly, exports of export processing enterprises (hereinafter referred to as EPEs) are transferred from the EPEs to the export border gate, to bonded warehouses, to other EPEs;

b) Imports transferred border-gate are the imports subject to customs inspection, supervision are transferred from import border gate to the location conducting customs procedures outside of the border gate, location inspecting goods inland;

c) Imports transferred border-gate comprise:

c1) Equipment, machinery and materials imported to build the factories, works are transferred from border-gate to location inspecting goods inland as the foot of the works or warehouses of the works;

c2) Raw materials, components, parts of machinery, equipment, spare parts for production are transferred from border-gate to the location conducting customs procedures outside of the border gate, location inspecting goods as plants, factories where production is made;

c3) Goods imported by many goods owners with the same bill of lading are transferred from border-gate to the locations gathering, collecting goods in bulk inland;

c4) Goods temporarily imported for participation in trade fairs, exhibitions are transferred from import border-gate to the locations organizing trade fairs, exhibitions;

c5) Raw materials, supplies, machinery and equipment for production and processing of export processing enterprises, the outsourcing enterprises for foreign traders and raw materials and supplies imported for production of exports are transferred from bonded warehouse to the Customs Branch outside of the border gate area where the enterprises registered for customs procedures as prescribed by law;

c6) Goods as office equipment for the operation of the enterprises (tables, chairs, cabinets and stationery ...) if they are put in the same container with imported materials for outsourcing, export production, they are transferred border gate to the Customs Branch outside of the border gate where the enterprises registered for customs procedures as prescribed by law;

c7) Imports with B/L recorded destination port to be ICD (English Inland Clearance Depot, abbreviated ICD):

c7.1) Imports with B/L recorded destination port as ICD are not transferred from border-gate to the locations conducting customs procedures, locations inspecting actually goods outside of the border gate. Except for otherwise specified by the Prime Minister;

c7.2) For goods imported by EPEs; raw materials, supplies, machinery and equipment imported for the production of exports or performance of the outsourcing contracts with B/L recorded the destination port to be ICD, the enterprises are conducted procedures of transfer from ICD to the Customs Branch where manages the EPEs, Customs Branch where import declarations for producing exports were registered, where the outsourcing contracts were notified to continue to conduct the customs procedures. For goods subject to actual inspection, if the enterprises request for actual inspection at the ICD, the ICD Customs Branch shall conduct actual inspection of goods at the request of the Customs Branch managing the EPEs, Customs Branch where import declarations for producing exports were registered, where the outsourcing contracts were notified.

c8) Goods imported by EPEs are transferred from the import border gate, from the bonded warehouse, from other EPEs to the EPEs;

c9) Other goods transferred border gate as prescribed by law.

d) Imports transferred border gate according to provisions at points c1, c2, c3, c4 and point c9 Clause 1 of this Article must be implemented electronic customs procedures at the Customs Branch of the customs Department of provinces, cities managing goods transferred to as specified in the points mentioned above.

2. Border gate Customs Branches perform the actual inspection of goods in the following cases:

a) In case of having signs of violation of customs law or of the customs management. Heads of border gate Customs Branches determine the form and levels of actual inspection of goods;

b) Imports subject to transfer border gate, but according to the provisions of the specialized management agency, they are required actual inspection at the import border gate;

c) At the request of the Customs Branch where electronic customs declaration was registered;

d) Inspection results at Points a, b and c, Clause 2 of this Article are updated in the electronic data processing system of customs or shall be notified in writing to the Customs Branch where electronic customs declaration was registered in the absence of connection with electronic data processing system of customs.

3. Registration, decision on transfer border gate for the exports, imports

a) The contents of registration for transferring border gate for exports and import are done when declaring the electronic customs declaration for export and import of goods.

b) The decision on allowing transfer border gate (including location, time) or not allowing is expressed in the "Notification on guidance to conduct electronic customs procedures" on the system and is displayed on the printed electronic customs declaration.

4. Supervision of the exports and imports transferred border gate

a) When exports or imports conducted the customs procedures are exempted from actual inspection of goods, they are not required customs seal;

b) For the exports, imports conducted customs procedures subject to actual inspection:

b1) They must be stored in containers, or in other vehicles meeting the requirements of customs seal;

b2) If the small, bulk lots of goods are not stored in containers or stored in the vehicles not meeting the requirements of customs seal, they shall be sealed in each package;

b3) The small, bulk lots of imports under different import declarations but requested for border gate transfer for all to the same location shall be transported in the same container/vehicle if they meet the conditions: goods owners have written requests and the containers/vehicles meet the requirements of the customs seal;

b4) Exports, imports transferred border gate stored in containers, barrels, package or contained in vehicles that can not conducted customs seal shall be handled as follows:

b4.1) To conduct the customs procedures at the border-gate Customs Branch, or;

b4.2) Border gate customs conduct actual inspection of goods at the request of the Customs Branch outside of the border gate.

5. Customs declarants use the printed electronic customs declarations permitted border-gate transfer by the customs offices to use as documents of goods carriage on the road. The customs declarants shall preserve the status quo of goods; conduct customs seal and seal of the carriers and follow the right route, location, border gate, time as registered; present and submit customs dossiers and goods of border gate transfer at the Customs Branch where goods of border gate transfer are transported to for conducting the prescribed customs procedures.

Article 20. The basis for determining goods exported

1. For goods exported through seaway border gate (including goods through CFS), inland waterway, it is the declaration of exports which has been certified customs clearance, the certification of customs supervision, bill of lading for loading on the transportation means on exit.

2. For goods exported through railway, airway border gate, it is the declaration of exports which has been certified customs clearance, the certification of customs supervision, bill of lading certifying goods loaded on the transportation means on exit.

3. For goods exported through border gates of road way, inland waterways, ports in transshipment, goods used to supply for sea going ships, aircraft on exit or exports transported along with passengers exit through airway border gate (without bill of lading) it is the declaration of exports which has been certified customs clearance, the certification of customs supervision.

4. For domestic goods sold into the non-tariff zone, it is the declaration of exports which has been certified customs clearance, the certification of customs supervision.

5. For EPEs’ goods exported abroad, exported and put into bonded warehouses or purchased, sold, outsourced with domestic enterprises, with other EPEs.

a) Goods of the EPEs exported abroad, exported and put into bonded warehouses shall comply with Clauses 1, 2 and 3 of this Article;

b) Goods of the EPEs purchased, sold, outsourced with domestic enterprises, with other EPEs with or without the same export processing zone:

b1) In case the EPEs exporting, importing goods do not arrange customs supervision or in case goods of this EPE is exported to other EPE in the same export processing zone, the basis for determining that goods were exported is the declaration of exports which has been certified customs clearance;

b2) In case the EPEs exporting, importing goods arrange customs supervision, the basis for determining that goods were exported is the declaration of exports which has been certified customs clearance and certification of the supervision customs.

6. For goods exported in place, it is the export declaration in place which has been certified customs clearance.

Chapter III

REGULATIONS ON CUSTOMS PROCEDURES FOR EXPORTS, IMPORTS UNDER CONTRACT OF PURCHASE AND SALE OF GOODS

Article 21. Electronic customs declaration for exports and imports under contract of purchase and sale of goods

Customs procedures for exports and imports under contract of purchase and sale are made as general provisions on electronic customs procedures for exports and imports in Chapter II of this Circular.

Article 22. E-customs dossiers for exports and imports of goods under contract of purchase and sale of goods

The documents of the electronic customs dossier for exports and imports under contract of purchase and sale of goods shall comply with the guidance in Article 11 of the Circular No.194/2010/TT-BTC dated December 06, 2010 the Ministry of Finance.

Where the customs office requires presenting, submitting paper documents of e-customs dossier or presenting, submitting paper documents of e-customs dossier together goods for inspection before allowing customs clearance of goods, the documents of electronic customs dossier submitted/presented to the customs office must be paper documents or paper documents converted from electronic documents.

Chapter IV

CUSTOMS PROCEDURES FOR GOODS OUTSOURCED FOR FOREIGN TRADERS

Article 23. General provisions

1. Policies and management regimes, paper documents required to be submitted/presented at the request of the customs offices for goods outsourced for foreign traders shall comply with the provisions of the Circular No.117/2011/TT-BTC dated 15/8/2011 of the Ministry of Finance guiding customs procedures for goods outsourced for foreign traders (hereinafter referred to as the Circular No.117/2011/TT-BTC).

2. Electronic customs procedures for goods outsourced for foreign traders shall comply with this Circular.

3. The printed electronic document forms shall comply with the provisions of the Circular No.117/2011/TT-BTC. Particularly, the printed electronic customs declarations assigning transitional outsourcing (form HQ/2012-TKDTGGCCT) the printed electronic customs declarations receiving transitional outsourcing (form HQ/2012-TKDTNGCCT) shall comply with the forms prescribed in this Circular.

Article 24. Procedures of Notification, contract amendments, annexes of outsourcing contract

1. Outsourcing contract notifying procedures

a) Responsibilities of the customs declarants:

a1) The customs declarants create information on the outsourcing contract and the information on the list, norms, license (if any) in accordance with the criteria, prescribed standard format and send them to the customs offices through electronic data processing system of customs;

a2) To receive feedback and follow the instructions of the customs offices in the form of Notification on outsourcing:

a2.1) For the outsourcing contracts rejected, then amend, add information on the outsourcing contracts at the request of the customs offices;

a2.2) For the outsourcing contracts accepted the registration on the basis of information on the e-customs declarations, the customs declarants based on the contracts accepted to carry out procedures of import, export;

a2.3) In case the customs offices require inspecting paper documents or inspecting the manufacturing facilities before registration of the outsourcing contracts, the customs declarants shall submit/present documents in accordance with provisions.

b) Responsibilities of customs offices:

b1) The customs offices receive, inspect and register outsourcing contracts and give feedback on the inspection results for the customs declarants through data processing system of e-customs.

The Heads of Customs Branches shall decide the inspection of dossiers, inspection of production facilities.

b2) Duration to receive outourcing contract:

Comply with the provisions of Clause 2, Article 7 of the Circular No.117/2011/TT-BTC dated August 15, 2011 of the Ministry of Finance guiding customs procedures for goods outsourced for foreign traders.

2. Notification on Appendix of outsourcing contract

a) The appendices of outsourcing contract declared to the customs offices, including:

a1) Goup of appendices of contract modification:

a1.1) Appendix of modifying general information (apart from the information on the lists attached to the contract);

a1.2) Appendix of cancelling the contract.

a2) Group of appendices of list addition:

a2.1) Appendix of adding list of raw materials and supplies;

a2.2) Appendix of adding list of exported products;

a2.3) Appendix of adding list of equipment temporarily imported for serving the outsourcing;

a2.4) Appendix of adding list of imported samples.

a3) Goup of appendices of list modification:

a3.1) Appendix of modifying the goods code (imported raw materials, supplies; exported products; equipment temporarily imported; import samples);

a3.2) Appendix of modifying unit (imported raw materials, supplies; exported products; equipment temporarily imported; import samples).

b) Responsibilities of the customs declarants:

b1) After notification of the contract comes before the expiration of the outsourcing contract, customs declarants must create information according to the information criteria specified in contract appendix form and send it to the customs office through the electronic data processing system of customs;

b2) To receive feedback from the customs office;

b3) To submit/present the records and documents relating to the amendment, addition of outsourcing contracts when the customs offices require.

c) Duties of customs offices: implement as for registration of outsourcing contract procedures.

3. Amendment, addition of the outsourcing contract/appendix of contract

a) Amendment and addition on the basis of a written agreement between the trader with the outsourcing partner:

a1) For the general information of the outsourcing contract/appendix of contract: the amendment, addition is made from when the notification of outsourcing contract/appendix of contract comes before the expiration of the outsourcing contract/appendix of contract;

a2) For the information different from the general information of the outsourcing contract/appendix of contract: amendment and addition is done through the appendices of contract prior to conducting the import or export procedures related to the amendment, addition;

a3) If detecting errors in declaration on the contract/appendix of contract outside time specified above, the customs declarants are allowed to modify the declared content if they have base and are accepted by heads of Customs Branches where the contracts are managed;

a4) The procedures for amendment, addition of the contract/appendix of contract are done as for notification procedures of the outsourcing contract/appendix of contract.

b) The amendment, addition made by customs declarant’s confusion in the declaration or serving customs management requirements:

b1) After notification of the contract comes before the expiration of the outsourcing contract, customs declarants must create information and declare according to the information criteria and standard format specified in appendix of outsourcing contract;

b2) The customs declarants must present documents relating to amendments according to the customs office’s requirements;

b3) The procedures for amendment and addtition are similar to procedures on notification of appendix of outsourcing contract specified in Clause 2 of this Article.

Article 25. Customs procedures for raw materials and supplies for outsourcing

1. For raw materials and supplies for outsourcing provided by the outsourcing hiring party

a) Customs procedures upon importation of raw materials and supplies for outsourcing provided by the outsourcing hiring party from abroad shall comply with guidance in customs procedures for goods imported under the contract of purchase and sale specified in Chapters II and III of this Circular, but not making tax declaration;

b) Customs procedures for raw materials and supplies for outsourcing provided by the outsourcing hiring party in the form of export and import in place shall comply with the provisions on customs procedures for goods exported, imported in place specified in Article 47 of this Circular;

c) The sampling of raw materials and supplies for outsourcing shall comply with the guidance in Article 14 of this Circular.

2. For raw materials and supplies self-provided by the outsourcing receiving party for the outsourcing contract

a) For raw materials and supplies self-produced by outsourcing receiving party or purchased in Vietnam market:

a1) When the raw materials and supplies are delivered to provide for the outsourcing contract, the customs declarants must not conduct customs procedures but names, specifications, quantity in the outsourcing contract/appendix of contract must be agreed by the two parties and when conducting the procedures for export of outsourced products, the customs declarants must declare that the raw materials and supplies for outsoucing are provided by themselves according to the information criteria specified in form of raw materials and supplies self-provided;

a2) For raw materials and supplies self-provided from the source self-produced by the outsourcing receiving party or purchased in Vietnam market with export duty, when conducting export procedures for the outsourced products, the customs declarants shall declare, calculate the export duty (if any) on the appendix of e-customs declaration for export.

b) For raw materials and supplies purchased directly from abroad to supply the outsourcing contract by the outsourcing receiving party: are imported by the form of self-supply outsourcing. Import procedures shall comply with customs procedures for imports under the contract of purchase and sale specified in Chapters II and III of this Circular, but not making tax declaration.

Article 26. Customs procedures for imported machinery and equipment to carry out the outsourcing contracts

Machinery, equipment hired, borrowed for outsourcing in the form of temporary import for re-export, customs procedures shall be conducted at the customs office managing the outsourcing contracts and conducted as for the exports, imports under contract of purchase and sale specified in Chapter III of this Circular.

Article 27. Procedures for notification, adjustment of the output rate

1. Procedures for notification of the output rate

a) Responsibilities of the customs declarants:

a1) To create information on output rate in accordance with the criteria and standard format defined in the form of actual output rate of outsourced products or the form of information on actual output rate for raw materials directly involved in production of exports separated from the original materials (material components) and send it to the customs office through electronic data processing system of customs;

a2) To receive feedback and follow the instructions of the customs offices in the form of notification on outcourcing:

a2.1) For the output rate which registration is accepted on the basis of information of electronic customs declaration, the customs declarants based on the rate which registration is accepted to carry out the customs procedures for export, the customs declarants only submit the printed output rate table for customs officers to confirm at request of the customs declarants;

a2.2) Where the customs offices require, the customs declarants shall submit/present dossiers for inspection include:

a2.2.1) A printed output rate table of outsourcing by the form of the written registration for output rate: submit 02 originals;

a2.2.2) A written explanation of the basis, the method for calculating the output rate of goods code attached to technical design document of the product (such as cutting diagram for garments): submit 01 copy.

a2.3) Where the customs offices require the actual inspection of output rate, the customs declarants:

a2.3.1) Submit documents as defined in the a2.2 Clause 1 of this Article;

a2.3.2) Present books, documents relating to the determination of the output rate of product code registered by the enterprises;

a2.3.3) Presentation of products for inspection.

b) Duties of customs offices:

b1) The customs offices receive, inspect, register output rate and give feedback to the customs declarants through electronic data processing system of customs;

b2) The heads of the Branches of Customs where the outsourcing contracts are managed decide on inspection of dossiers and inspection of output rate;

b3) In case of actual inspection (including inspection of dossier and actual inspection of output rate), customs officers inspect, register output rate, update inspection results on electronic data processing system of customs and certify on the printed output rate table submitted by customs declarants;

b4) Time limit for receipt of output rate:

b4.1) If output rate is not valid or output rate is accepted on the basis of output rate information, give feedback to customs declarants within 02 working hours after receipt;

b4.2) In case of necessity to inspect the paper dossier: at least 08 working hours since customs declarant submits complete and valid dossier, the customs office shall complete the procedure to inspect output rate.

Where a contract/contract appendix has many goods codes need to be inspected output rate, and it is unable to inspect all within 08 working hours, it can be extended to the next working day but only for duration of not more than 08 working hours since the start of the inspection.

b4.3) For the actual inspection of output rate before accepting the output rate:

b4.3.1) No later than 05 working days since trader submits a complete and valid dossier, the customs office shall complete actual inspection of output rate and complete the registration of output rate;

b4.3.2) In case trader has production facility in the province, city other than the place where the output rate is notified, no later than 08 working days since the customs declarant submits a complete and valid dossier, the customs office shall complete actual inspection of output rate and complete the registration of output rate.

2. Procedures for adjusting the output rate: perform similar to procedures of notification of output rate specified in Clause 1 of this Article.

Article 28. Customs procedures for export of products outsourced for foreign countries

1. Customs procedures for export of products outsourced for foreign countries shall comply with the provisions on customs procedures for goods exported under the contract of purchse and sale specified in Chapter III of this Circular. Besides, it is required to conduct additionally:

a) For the customs declarant:

a1) To create information according to the criteria and format defined in the form of self-supplied materials for outsourcing (domestically purchased or imported). To calculate export duty (if any) for the raw materials and supplies purchased in Vietnam to supply the outsourcing contract in the appendix of the export declaration if the products outsourced for export use raw materials, supplies self-provided by the the outsourcing receiving party and send it to the customs office via electronic data processing system of customs;

a2) To declare information to the customs office if outsourced products are exported to third party as Designation Notification;

a3) To present the material samples (for the case of sampling) for the lot of exports subject to inspection.

b) For the customs offices:

The customs officers undertaking actual inspection of goods must compare samples of raw materials with raw materials constituting the products, compare the output rate table (certified by the customs office where the output rate was registered) with products exported actually.

2. Customs procedures for the lot of goods outsourced for foreign countries transferred border gate shall comply with the customs procedures for goods transferred border gate provided for in Article 19 of this Circular.

3. Customs procedures for outsourced products which were exported and were returned for repair, recycling shall comply with the instructions in Article 48 of this Circular.

Article 29. Procedures for delivery of transitionally-outsourced products

1. General provisions

a) On the basis of the written designation of the outsourcing hiring party, trader delivering transitionally-outsourced products (the delivery party) and trader receiving transitionally-outsourced products (the receiving party) shall organize the delivery of goods as provided for in Clause 2 below;

b) The time that the delivery party conducts customs procedures to deliver transitionally-outsourced products must be within the validity period of the outsourcing contract for delivery and not exceed 15 days from the date that the receiving party completed the customs procedures to receive transitionally-outsourced products. The time that the receiving party completes customs procedures to receive transitionally-outsourced products must be within the validity period of the outsourcing contract and not exceed 15 days from the date of issue of VAT invoice or export invoice of the delivery party. Beyond the time limit of conducting customs procedures mentioned above, make record of violation to handle according to the provisions and continue to conduct customs procedures.

2. Customs procedures

a) Responsibilities of the delivery party:

a1) To deliver products and the original of VAT invoice or export invoice (if any) to the receiving party;

a2) After receiving the electronic customs declaration of receiving transitionally-outsourced products which have been completed the customs procedures from the receiving party, the delivery party creates the information related to the delivery of transitionally-outsourced products according to the criteria, standard format of the transitionally-outsourced products delivery declaration on the system of e-customs declaration and conducts e-customs procedures as for outsourced products for export.

Documents which custom declarant must submit/present at the request of the customs office, including:

a2.1) The printed electronic customs declaration of delivering transitionally-outsourced products, form HQ/2012-TKDTGGCCT: submit 02 originals;

a2.2) The printed electronic customs declaration of receiving transitionally-outsourced products (received from the receiving party): submit 01 original;

a2.3) Written designation for goods delivery: submit 01 original, present 01 original;

a2.4) Delivery order: submit 01 copy, present 01 original.

b) Responsibilities of the receiving party:

b1) To receive products and documents from the delivery party;

b2) To declare information related to the receipt of transitionally-outsourced products according to the criteria, the standard format of the declaration of receiving transitionally-outsourced products on the electronic customs declaration system and and conduct e-customs procedures as for imported raw materials provided by the outsourcing hiring party from abroad.

Documents which custom declarant must submit/present at the request of the customs office, including:

b2.1) The printed electronic customs declaration of receiving transitionally-outsourced products, form HQ/2012-TKDTNGCCT: submit 02 originals;

b2.2) VAT Invoice or export invoice: submit 01 copy and present 01 original;

b2.3) Present samples of transitionally-outsourced products;

b2.4) Present goods or books, documents relating to the receipt of goods.

b3) After completing the customs procedures for receiving transitionally-outsourced products, the receiving party transfers the delivery party 01 electronic customs declaration of receiving transitional outsourcing which has been completed customs procedures as a basis for conducting the procedures to deliver the products. (01 copy in case the declaration is certified customs clearance of the receiving party or the original with signature, stamp of the receiving party in case the declaration has not been certified customs clearance of the receiving party’s customs).

c) Responsibilities of the receiving party’s customs:

c1) To implement customs procedures as for imported raw materials and supplies supplied by the outsourcing hiring party from abroad;

c2) The receiving party’s customs make actual inspection of goods only if they have any doubt of improper delivery of goods as declared in the transitional outsourcing declaration; if the trader has put goods into production, then inspect books, documents relating to the goods receipt of the trader;

c3) To sample, seal samples as prescribed.

d) Responsibilities of the delivery party’s customs:

d1) To implement electronic customs procedures as for products outsourced for export;

d2) The delivery party’s customs did not perform the actual inspection of goods.

3. Procedures for delivery of materials, supplies, machinery and equipment rent, borrowed in the course of perforing the outsourcing contract to another one as designed by the outsourcing hiring party are done similar to the procedures for delivering, receiving transitionally-outsourced products specified in Clause 2 of this Article, but does not require the enterprises to present VAT invoice.

Article 30. Customs procedures for outsourced products used to pay for wages or used for domestic consumption

1. Customs procedures implemented in the form of export and import in place are provided for in Article 47 of this Circular.

In case outsourced products used for payment for remuneration, the contract of purchase and sale is replaced with a written agreement between the outsourcing hiring party and the outsourcing receiving party for payment for outsourcing remuneration by outsourced products.

2. Where trader receives outsource for foreign trader and such trader is the one importing in place outsourced products, this enterprise must do both procedures of export in place and import procedures in place of outsourced products.

Article 31. Procedures for balancing outsourcing contracts

1. Declaration and submission for striking a balance

Trader receiving outsourcing declares, sends requirement for striking a balance according to the criteria and standard format defined in the form of Requirement for striking a balance of outsourcing to the Customs Branch managing the outsourcing contract through electronic data processing system of customs; including content of the handling of raw materials, materials in excess; machinery and equipment temporarily imported; scrap, waste products (if any).

2. Receipt, inspection and crosscheck of the outsourcing balance record

The customs office where the outsourcing contract is managed receives; inspects and crosschecks information related to requirement for striking a balance on the electronic data processing system of customs.

a) For traders: classify balance records according to the criteria of determining traders complying with the customs law as prescribed at Point a, Clause 3, Article 21 of the Circular No.117/2011/TT-BTC:

a1) If the inspection results are suitable, send Notification of accepting the results of striking a balance in accordance with the form of Notification of outsourcing to the customs declarants;

a2) If the inspection results are not suitable, require traders to submit the paper balance records as prescribed for detailed examination; send Notification, clearly stating the reason to the customs declarants in the form of Notification of outsourcing.

b) For traders who do not meet the criteria of determining traders complying with the customs law for classifying balance records or traders complying with customs law but there are suspicious signs or in case of inspection of 5% probability of ooutsourcing contract in compliance with customs legislation to assess the law compliance of the trader, after inspecting and comparing information on requirement for striking a balance on the electronic data processing system of customs, require the customs delarants to submit  the balance records as prescribed for detailed examination; send Notification, clearly stating the reason to the customs declarants in the form of Notification of outsourcing.

3. The time limit for receiving, inspecting and comparing the balance records

a) For the cases subject to inspection, and comparision with information related to requirements for sriking a balance on the electronic data processing system of customs:

No later than 07 working days from the date of receiving the requirements for striking a balance of the customs declarants, the customs officers complete the examination and comparison with information related to requirements for striking a balance.

b) For the cases subject to inspection, and detail comparision with balance records submitted by the customs declarants:

No later than 30 working days from the date that traders submit complete, valid balance records, customs officers complete the reception, detail inspection, comparison with the balance records.

4. Time limit for conducting customs procedures for materials in access; temporarily imported machinery and equipment; scrap, waste products

No later than 30 working days from the date customs office completes the inspection, comparison with the balance records, traders conduct customs procedures to resolve the raw materials, materials in excess; machinery and equipment temporary imported; scrap, waste products, waste (if any).

After completing the resolution of the raw materials, materials in excess; temporarily imported machinery and equipment; scrap, waste products, waste, traders must send written notification together with the relevant documents to the customs office as the basis for confirming the completion of striking a balance.

5. Confirmation of the completion of procedures for striking a balance

a) In case the contract/appendix of contract has no raw materials, materials in excess; machinery, equipment hired, borrowed; scrap, waste:

No later than 01 working day after completion of the inspection, comparison, leader of Customs Branch certifies the completion of the procedures for striking a balance on electronic data processing system of customs and certifies on the balance records in case of inspecting the balance records.

b) In case the contract/appendix of contract has raw materials, materials in excess; machinery, equipment hired, borrowed; scrap, waste:

No later than 03 working days after receiving written notice of completed customs procedures for raw materials, materials in excess; machinery, equipment hired, borrowed; scrap, waste products, waste, leader of Customs Branch certifies the completion of procedures for striking a balance on electronic data processing system of customs and certifies on the balance records in case of inspecting the balance records.

Article 32. Customs procedures for handling raw materials, supplies in excess; scrap, waste products, waste, machinery, equipment hired, borrowed

According to the agreement in the outsourcing contract and the provisions of law, the customs declarants shall decide on the method of handling materials, supplies in excess; scrap, waste products, waste, machinery, equipment hired, borrowed in the following forms:

1. Sold in the Vietnam market: customs procedures are done by the method of export and import in place according to the provisions of Article 47 of this Circular.

2. Export to return overseas: customs procedures for export to return overseas materials, supplies in excess; scrap, waste products, waste, machinery, equipment hired, borrowed are made as for the lots of exports under the contracts of purchase and sale specified in Chapter III of this Circular. Customs officers inspecting actual goods must compare raw materials exported to return with saved samples of materials taken when importing; compare categories, symbol code of machinery and equipment recorded on the temporary import declaration or the latest transitional declaration with the machinery and equipment re-exported.

3. Switch to the performance of other contracts in Vietnam: Customs procedures for swiching materials, supplies in excess; machinery, equipment to other outsourcing contract are made as for customs procedures of delivery of transitionally-outsourced products according to guidance in Article 29 of this Circular.

4. Customs procedures of presentation, donation of machinery, equipment hired, borrowed; materials, supplies in excess; scrap and waste products; procedures for disposal of scrap and waste products in Vietnam and procedures for handling raw materials and supplies in excess self-provided by traders in the form of import from abroad in the form of outsourcing: To comply with the provisions of Point d, Point đ Clause 2 and Clause 3, Article 23 of Circular No.117/2011/TT-BTC.

Chapter V

CUSTOMS PROCEDURES FOR MATERIALS, SUPPLIES IMPORTED TO PRODUCE EXPORTS

Article 33. Raw materials and supplies imported for production of exports; products exported in the form of export production; customs procedures for import of raw materials, supplies

1. Raw materials and supplies imported for production of exports shall comply with Article 30 of the Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance, the products exported in the form of export production (below referred to as SXXK) shall comply with Article 31 of the Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance.

2. The customs declarants register materials, supplies imported for SXXK under Clause 2, Article 32 of the Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance.

a) The procedure for registration of raw materials and supplies imported:

a1) The responsibilities of the customs declarants:

a1.1) To declare full contents in accordance with the criteria and standard form at the written registration of imported raw materials and supplies and send information to the customs offices through electronic data processing system of customs;

a1.2) To receive feedback of acceptance or refusal of registration and modify, add information as directed by the customs offices.

a2) - Responsibilities of customs offices:

To receive, inspect, register and give feedback to the customs declarants within 02 working hours from the time of receipt of the written registration of raw materials and supplies imported on the system.

b) Amendment of the list of raw materials and supplies:

b1) The declaration of information on modifying raw materials and supplies imported is done before importing the first lot of goods;

b2) Procedures for amendment of raw materials and supplies imported is done as for registration procedure of raw materials and supplies.

3. Customs procedures for import of raw materials and supplies

Customs procedures for import of raw materials and supplies by a list of imported raw materials and supplies registered is done as for import customs procedures of goods under contracts of purchase and sale according to the provisions of Chapter III of this Circular at the customs office where the list of imported raw materials and supplies was registered.

Article 34. Procedures for notification, adjustment of norms of raw materials, supplies and exported product registration

1. The notification, adjustment of norms and exported product registration are made in the Branch of Customs conducting procedures for import of raw materials and supplies.

2. Procedures for notification, adjustment of norms of raw materials, supplies are made as for guidelines for outsourced goods for export in Article 27 of this Circular.

3. Information of export products in the Table of norms notification when customs declarants notify the norms is automatically updated into the electronic data processing system of customs, the customs declarants must not register the exported products.

4. In case of import of raw materials, supplies for the production of goods for domestic consumption, then found the export market and brought such raw materials, supplies into production of exported goods, prior to the export, customs declarants must register the list of raw materials, supplies and notify, adjust the norms as prescribed.

Article 35. Customs procedures for exporting products

1. Location to conduct export procedures of goods shall comply with the provisions of Clause 1 of Article 34 of this Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance.

2. Product export customs procedures are made as for export customs procedures of goods under contracts of purchase and sales according to the provisions of Chapter III of this Circular.

For the lots of goods subject to actual inspection, customs declarants must present the saved samples in the case of sampling of imported raw materials and supplies.

The customs officers undertaking actual inspection of goods must compare saved samples with raw materials constituting the products; compare rate of raw materials and supplies with the products actually exported. In case saved samples are not suitable to exported products, the customs officers must take samples of products exported for expertise. Pending the expertise results, the customs offices continue to conduct the export customs procedures of goods.

When carrying out customs procedures for exporting products, if customs declarants use raw materials and supplies imported under the contract of purchase and sale of goods for production of exports and have demand for tax refund for the amount of raw materials and supplies, they must declare information according to a standard format in the list of raw materials and supplies imported under the contract of purchase and sale of goods.

3. Where the customs declarants conduct product export customs procedures at the Customs Branch different from the Customs Branch where the declarations of import of raw materials for the production of exports ware registered or customs declarants import raw materials, supplies from production of exports different from the one exporting products, before striking a balance is made:

a) The customs declarants importing raw materials and supplies shall send information of these declarations to the electronic data processing system of customs;

b) Branch of Customs conducting procedures for import of raw materials, supplies shall update these declarations into the system.

Article 36. Striking a balance for import declaration

1. Procedures for striking a balance for the import declarations shall be made at the Branch of Customs conducting procedures for import of raw materials and supplies.

2. Principles of striking a balance

a) All raw materials and supplies imported by the form of export production must be stricken a balance;

b) Customs declarants select the import declarations, export declarations to be struck a balance, but must be consistent with the method of inventory accounting of the enterprises and raw materials and supplies imported must be ensured to be presented before the exported products.

In case raw materials and supplies of the import declarations selected to be stricken a balance but have not yet been put into production of exports so that they could not be stricken a balance, customs declarants must declare information of raw materials not yet been stricken a balance in compliance with the criteria and standard format specified in the list of raw materials not yet been stricken a balance.

c) The import declarations, export declarations to be stricken a balance must be ensured that they have been decided Customs clearance by the customs offices and goods of such declarations have been actually exported or imported.

d) The import declarations may be stricken a balance for several times. An export declaration is stricken a balance only once.

Where exported products being used raw materials of the import declarations under the contracts of purchase and sale are registered at the other Customs Branch, an export declaration can be partially stricken a balance.

3. Electronic balance records

a) General information for requesting for striking a balance;

b) A List of the import declarations requested for striking a balance (including the import declarations under the relevant contract of purchase and sale of goods);

c) A List of the export declarations requested for striking a balance (including the export declarations according to the form of outsourcing, in the form of re-export and the export declarations registered at other locations conducting procedures);

d) The information explaining in details of amount of raw materials and supplies imported under the import declarations put into striking a balance is used for the following purposes (if any):

d1) A list of raw materials and supplies imported not yet put into striking a balance (in the case the enterprise uses only a part of the raw materials, supplies to produce without using all materials and supplies of the import declaration, then use raw materials, supplies of the following import declaration of striking a balance);

d2) A list of raw materials, supplies exported through products under outsourcing contract;

d3) A list of materials and supplies for re-export;

d4) A list of materials, supplies not exported asked for paying tax to the state budget (including raw materials, supplies asked for switching to form, destruction, donation, etc.).

4. Receipt and inspection of the balance records

a) Responsibilities of the customs declarants:

a1) To declare full contents in accordance with the criteria and standard form at the electronic balance records and send records to the customs offices through electronic data processing system of customs;

a2) To receive feedback of acceptance or refusal of registration and modify, add information as directed by the customs offices.

b) Responsibilities of customs offices:

b1) To receive electronic balance records;

b2) To inspect, compare the balance data and give of information feedback of results of striking a balance for customs declarants within 07 working days from the date of receipt of requirements for striking a balance on the system.

Where the results of striking a balance are not accepted, the customs officers shall give feedback of refusal, stating clearly the reason or propose to conduct post-customs clearance inspection when necessary.

Where the results of striking a balance are accepted, the customs declarants and Customs Branch continue to conduct tax refund procedures, shall not collect tax under the guidance in Clause 5 of this Article.

5. Records, procedures for tax refund, not collecting tax shall comply with Article 10, Article 18, Article 118, Article 127, Article 128, Article 129, Article 130, Article 131 and Clause 2 of Article 132 of the Circular No.194/2010/TT dated 06/12/2010 of the Ministry of Finance.

Particularly, the following forms shall comply with this Circular:

a) A list of the export declarations to be put for striking a balance: customs declarants must not submit, use the List of export declarations struck a balance (defined at Point c, Clause 3 of this Article) on the electronic data processing system of customs;

b) A synthesis report of import - export - inventory of raw materials, supplies: made according to form No.13 Appendix III attached to this Circular;

c) A synthesis report of calculating tax on raw materials and supplies imported: made according to form No.14 Appendix III attached to this Circular.

6. Branch of Customs conducting procedures for striking a balance receiving records of balance, tax refund, of not collecting tax shall handle records of balance, tax refund, of not collecting tax, handle violations in accordance with law (if any).

7. Where goods are raw materials imported to produce exports, but not put into production and exported up, if the enterprises request for switching into domestic consumption, they must send documents to the Customs Branch where procedures are made to switch into domestic consumption and balance shall be made on the basis of the declarations of import of raw materials, new declaration to register is not required but only declare and pay import duty, special consumption tax (if any), value added tax (if any), environmental protection tax (if any) as prescribed. The deadline for tax payment, penalties for tax late payment shall comply with the current regulations.

8. When Customs offices striking a balance must stamp "stricken a balance" on the original export declarations saved by customs declarants; for raw materials, supplies imported with tax rate of 0%, then stamp "striken a balance" on original import declarations saved by customs declarants.

In case of striking a partial balance, it must make appendices specifying contents stricken a balance (import declaration, materials, taxes, etc.) as a basis for striking a balance for the next section.

Article 37. Procedures for cases of selling products to other enterprises for direct export

1. The customs declarants importing raw materials for the production of exports shall make ​​import procedures, notification of rate, striking a balance under the provisions of this Circular.

2. The customs declarant directly exporting products conduct procedures for export of products as prescribed in this Circular. Export declaration is registered by type of SXXK; the export declaration must be specified "products are manufactured from raw materials imported for the production of exports" and write the name of the enterprise selling products in part "Other Notes"on the e-customs declaration.

Chapter VI

CUSTOMS PROCEDURES FOR EXPORTS, IMPORTS OF EXPORT PROCESSING ENTERPRISES

Article 38. General principles

1. Customs procedures for exports and imports of the export processing enterprises stipulated in this Circular are applied to the export processing enterprises in the export processing zones (EPZs) and export processing enterprises outside of the EPZs.

2. Goods exported or imported by the EPEs are managed by the use purposes and source of import

a) Management by the use purposes:

a1) For the exports and imports of the EPEs managed by the use purposes as production (including the cases of EPEs’ receiving outsourcing for foreign countries, in-place import), investment to create fixed assets, consumption, the EPEs shall conduct customs procedures as prescribed in this chapter and report goods under the regime of input - output – actual inventory.

Imports registered under a certain use purpose, their output must also be stricken a balance according to such purpose.

The management of goods according to the use purpose as production, investment, consumption self-defined and declared by the EPEs as registering the list of imports and list of exports. The EPEs must declare a unified use purpose since the registration of the list of imports, the list of exports, registration of import declarations, export declarations, declaration of warehousing, and declaration of delivery until striking a balance.

a2) For the exports and imports of the EPEs (including means of containing goods under the turnround manner; goods as building materials taken from the domestic market to non-tariff areas to build, repair and maintain the technical infrastructure, social infrastructure in non-tariff areas) managed under purpose other than the purpose provided for in point a1, Clause 2 of this Article shall not be managed according to the regime of input - output - the actual inventory provided for in this Chapter, when exporting and importing, the EPEs conduct customs procedures and managed by each corresponding type of form provided for in the other chapters of this Circular, the Circular No.194/2010/TT-BTC dated 06/12/2010; the Circular No.11/2012/TT-BTC dated 04/2/2012 and the other relevant documents of the Ministry of Finance.

If goods of the EPEs are outsourced by domestic enterprises, the EPEs shall not conduct customs procedures, domestic enterprises shall conduct customs procedures for goods outsourced.

b) Management by the import sources:

Exports, imports are classified, determined as follows:

b1) Goods exported to, imported from foreign countries including: buying from, selling for, outsourcing for foreign countries; purchase, sale, outsourcing between the EPEs together; export, import with the bonded warehouses;

b2) Goods exported to, imported from domestic enterprises including: buying from, selling for, outsourcing for domestic enterprises.

3. Goods rotated between the EPEs and their branches in inland are not required to conduct customs procedures. Before the rotation, the EPEs must inform the customs office where the EPEs are managed with the following contents: name of goods rotated, unit, quantity, location of departure, location of arrival, import source of goods (if the goods are raw materials, machinery and equipment imported, give details on the import declaration), the expected time for rotation and warehouse bill ex-cum-internal transport together with the internal order in accordance with the provisions of point 2.6 of Appendix 4 issued together with the Circular No.153/2010/TT-BTC.

Particularly, goods rotated between the EPEs and their branches in inland for domestic consumption (except for rotating imports using the rights of import and distribution of the EPEs that have been cleared customs): the EPEs and their branches in inland must conduct customs procedures under the guidance at Point a, Clause 4, Article 42 of this Circular and implement tax policy as prescribed.

4. Goods imported by the EPEs managed by the use purpose as consumption, are managed as follows:

a) Consumption goods serving the administration of office apparatus and operating activities of officials and workers at the enterprises include: stationery, ration, food (including labor protection: clothings, caps, shoes, boots, gloves) imported from domestic sources, the EPEs are selected to conduct or not customs procedures for such goods, if imported from foreign sources, the EPEs must conduct customs procedures according to the regulations;

b) Consumption goods serving workshops (for example: cloth, paper for cleaning machinery and equipment; gasoline to run the generator) or consumption goods serving production activities but not set according to the output rate (for example: Oil to clean mold; labor protecting glove; pen brush to mark defective product; plastic film to wrap the package against dust in the workshops), the customs procedures are required under regulations.

b1) The delimitation of goods as consumption goods serving workshops, not satisfying the condition to be fixed assets, is based on the Vietnamese accounting standards;

b2) The delimitation of goods as consumption goods serving production activities but not built according to the output rate shall be determined by the enterprises themselves and declared when registering the list of imports.

c) Mode of declaration of input, output for consumption goods conducted customs procedure imported by the EPEs is declared once a month.

Every month, from day of 1st to 10th of the following month, the EPEs must declare information of goods imported for consumption of the previous month to the electronic data processing system of customs.

c1) The enterprises declare and take responsibility before law for the contents declared to the customs offices. The customs offices only inspect documents, accounting books or take actual inspection of inventory in the enterprises when having doubtful question or according to the plan of post-customs clearance inspection;

c2) As declaring the output for consumption, the enterprises must declare information of the output for consumption according to the purpose of serving consumption or consumption but switching the use purpose to inventory in the other state (fixed assets, production).

5. Contents of information that the enterprises declare to the customs offices must be consistent with the actually-monitored data contents and accounting books at the enterprises, including:

a) The list of imports, the list of exports registered with the customs office must be consistent with the data managing goods in the warehouse of the enterprise of symbol code of goods, cagory, unit;

b) The material consumption standard informed to the customs office must be consistent with the actual rate of production at the enterprise;

c) Imports or exports declared on the export declarations, import declarations must be consistent with goods recorded on the input, output slips in the enterprise of symbol code of goods, cagory, unit  and quantity;

d) Actual goods in stock that the EPE declared when striking a balance with the customs office must be consistent with the inventory recorded according to accounting books in the enterprise and "Summary table of inputs- outputs - Inventory" monitored at the customs office in the same reporting period.

6. Handling the difference arising from between the declaration on the declaration, the documents with actual input, output:

a) Before the input, output is made and during the time permitted to modify, supplement electronic customs dossier as prescribed, if there is a discrepancy of in the name of goods, cagory, unit and quantity of goods between the actual input, output with the contents contained in the declaration, documents, the enterprise must declare to amend and supplement as for declaration to amend and supplement customs dossier;

b) After the input, output is made and out of the time permitted to modify, supplement electronic customs dossiers as prescribed, if the enterprises detect discrepancy and they declare, explain basically, the Customs offices will consider to accept for each case:

b1) For deviations of quantity, EPE must declare explanation according to criteria and standard format in the form of Notification of explaination for the actual difference when receiving goods with those declared to the customs office;

b2) For deviations of the other criteria, the enterprise shall declare to modify, supplement as for declaration to amend and supplement customs dossier.

7. The inspection and supervision of customs for goods imported, exported of the EPEs are based on the tracking data of input - output – inventory on the electronic data processing system of customs offices with the reports on input - output – actual inventory of the enterprises and the basis of the import declarations, export declarations which have been finished customs procedures, slips of input, output, rate, documents and related accounting books.

The direct supervision at the entrance of export processing zones, EPEs as needed according to the decision of the Director of the Department of Customs of province or city.

8. The EPEs granted permit by the competent state agencies to exercise the rights to export and import, the right to distribute the goods shall conduct customs procedures under regulations applicable to the contract of purchase and sale.

For goods imported under this type of form, the EPEs shall make the regime of reporting exports and imports during the reporting period of input - output – inventory to the customs offices managing the EPEs as stipulated in point b Clause 10, Article 44 of the Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance.

9. Tax applicable to exports, imports of the the EPEs shall comply with the provisions of the current tax laws.

10. Before implementing electronic customs procedures and the report in accordance with the regime of input - output – actual inventory as specified in this Chapter, the EPEs shall strike a balance for the assets, imports, determine the remaining goods according to the accounting books of the EPEs and send reports on striking a balance for inventory to the customs offices.

- Report on striking a balance for inventory according to books is used the Form No.10/HSTK-CX (Report on input - output –inventory of imported materials) issued together with Appendix VI of the Circular No.194/2010/TT-BTC.

- Report on actual inventory according to accounting books in the EPEs is used the Form No.18 Appendix III issued together with this Circular.

a) The customs officers inspect and determine the quantity of inventory as follows:

a1) If the quantity of inventory by the customs office’s books and the quantity of actual inventory by accounting books of the EPE is equal: use the quantity of inventory by the customs office’s books for use as a basis for switching to striking a balance at the beginning of the period;

a2) If the quantity of inventory by the customs office’s books and the quantity of actual inventory by accounting books of the EPE is different: on the basis of the explanation of the EPE, the customs officer proposes the settlement of tax, administrative sanction (if any) in accordance with current policy, submit to the head of Customs Branch for approval and notify the EPE the result of settlement. After the settlement has been completed, use the quantity of actual inventory by accounting books of the EPE for use as a basis for switching to striking a balance at the beginning of the period.

b) After having the result of settlement of the customs office of the number of inventory at the end of the period, EPE shall switch by its own such inventory to a list of new goods which has been standardized in accordance with the inventory management of the EPE and declare information of the inventory under the list of new goods to the electronic data processing system of Customs in the form of Information of report on inventory of EPE.

Information content of standardized inventory declared by the enterprise to the customs office must be consistent with the actual monitoring data content and accounting books in the enterprise according to guidance referred to in clause 5 of this Article.

c) Customs office receives information updated on electronic data processing system to monitor inventory at the beginning of the period under each purpose of use and each source of import.

11. The settlement of assets, goods originated from import when the enterprise is converted from EPE into the enterprise not entitled to regime of export processing and otherwise comply with the provisions in point d Clause 4, Article 45 of the Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance.

Article 39. Location to conduct customs procedures

1. For exports, imports: customs procedures are conducted at the Customs Branch where the EPEs are managed.

2. For goods outsourced between the EPEs with domestic enterprises: domestic enterprise shall conduct customs procedures at the Customs Branch where the EPE is managed or the Customs Branch where the head office of the domestic enterprise is located.

3. For goods outsourced between two EPEs: the enterprise receiving outsourcing shall conduct customs procedures at the Customs Branch where the EPE receiving outsourcing is managed.

Article 40. Registration, amendment, supplement of the list of imports, exports

1. The registration of the list of goods is classified as follows:

a) For the imports, exports managed according to the purpose of use as production, investment, consumption, EPEs must register the list of imports, exports under the provisions of Clause 2 of this Article;

b) For the imports, exports managed according to the other purpose of use, EPEs shall register the list according to each respective form (if any).

2. Time for registration, amendment, and addition

a) The time of registration for the list

a1) For imports: register the list before conducting procedures to import the first lot of goods;

a2) For exports:

a2.1) If the goods are the products produced by the EPEs from imported materials, it must register the list before conducting rate notification procedures;

a2.2) If exports are the goods initially imported, it must not register the list of exports, the EPEs use the list of goods originally imported which have been already registered with customs office to declare when being exported.

b) The time to modify, add the list:

b1) Amendment, addition to the list of imports:

b1.1) Where goods are raw materials, supplies for exported products: customs declarants are amended all information in the list of imports before conducting the import procedures for the first lot of goods or before notifying the rate depending on whatever comes first;

B1.2) Where goods are not raw materials, supplies for exported products: customs declarants are amended all information in the list of imports before conducting the import procedures for the first lot of goods.

b2) Amendment, addition to the list of exports:

b2.1) If the goods are the products produced from imported raw materials, the customs declarants are amended before conducting the procedures of rate notification;

b2.2) If the goods are not the products produced from imported raw materials, the customs declarants are amended before conducting the procedures of export.

c) In case of detecting errors in the declaration of the lists beyond the time specified at point b Clause 2 of this Article, the customs declarants are permitted to modify the declared contents if they have legitimate reasons and accepted by head of the Customs Branch but they are not allowed to modify the code of goods and unit.

3. Procedures for registration, amendment, addition

a) The customs declarants create declaration information on the lists according to the criteria and standard form of the name of goods, HS code, code of goods, unit, and purpose of use, notify according to the current system of list of exports, imports and must declare consistently from import into the EPEs until the EPEs terminate the export and import. The customs declarants create declaration information on the lists according to the forms of List of imports into the EPEs and the List of exports out of the EPEs.

The registration, receipt of feedback of the EPEs is done as prescribed in Article 33 of this Circular.

b) The inspection, receipt of contents at the list of the customs offices shall comply with provisions in Article 33 of this Circular.

Article 41. Notification, adjustment of rate, percentage of loss of raw materials, supplies for exported products

1. Exports are the products, waste products (if any) made from imported raw materials with use purpose to be production, its rate must be informed before being exported, but rate is not required to be declared in case of re-exporting raw materials.

2. The EPEs declare information on rate in accordance with the criteria and standard format defined in the form of Information on the actual rate for products exported from the EPEs or the form of Information on the actual rate for raw materials directly involved in the export production separated from the original material (material components).

3. The order of the steps is applied as for procedures of notification, adjustment of rate of outsourced goods specified in this Circular. The definition of rates of raw materials, loss of supplies, percentage of loss; policy, implementation management mode is made as specified in the Circular No.117/2011/TT-BTC dated 15/8/2011 of the Ministry of Finance.

Article 42. Customs procedures for imports, exports of the EPEs

1. For goods imported by the EPEs from abroad, from the bonded warehouses, from other EPEs

a) Imports managed according to the purpose of production (including the cases where the EPEs receive outsourcing for foreign countries; import in place), investment, consumption, the EPEs conduct import procedures as customs procedures for contracts of purchase and sale (excluding tax declaration) specified in this Circular.

In case imports managed according to the purpose of investment, in e-customs dossiers, it must be included an official dispatch (hard-copy or scan) requesting for importing goods to create fixed assets of EPE and the list of goods (Name of goods, quantity, unit, HS code, specification, category, the value of the imports of the lot of goods, the total investment to create fixed assets registered and total investment to create remaining fixed assets before importing the lot of goods).

b) In case of goods bought and sold between the EPEs together managed according to the purpose of use to be production, investment, consumption, the EPEs conduct import and export procedures as customs procedures for contracts of purchase and sale (excluding tax declaration) specified in this Circular. The EPEs take the steps and duration for conducting customs procedures as for customs procedures for exports or imports in place specified in this Circular (other than regulations on conditions of import and export in place);

c) In case goods imported for the purpose of purchase and sale (import right), the EPEs conduct customs procedures as customs procedures for import of goods from abroad under the contract of purchase and sale (declaration for calculating import duty, VAT, special consumption tax (if any), environmental protection tax (if any).

2. For goods imported from inland in the form of purchase and sale

a) In case goods imported from inland managed according to the purpose of the production, investment, consumption, the EPEs conduct import procedures under point a Clause 1 of this Article (including petroleum purchased by the EPEs from traders licensed export, import of petroleum or purchased from inland);

b) In case goods imported from inland managed according to the other purposes of use (other than goods imported under Point c, Clause 2 of this Article), the EPEs conduct import procedures according to the respective type of form;

c) In case goods imported from inland managed according to the purpose of use to be purchase and sale (exercising right of export), the EPEs conduct import customs procedures as customs procedures for the purchase and sale contract (except for tax declaration) specified in this Circular.

The EPEs and domestic enterprises take the steps and duration to conduct customs procedures as customs procedures for goods exported or imported in place specified in this Circular (except for the provisions on conditions of export, import in place).

3. For goods exported abroad, exported into bonded warehouse, exported to other EPEs by the EPEs

a) For exports (including exports in place) with import source managed by the purpose of use to be the production, investment, consumption, the EPEs conduct export procedures as customs procedures for purchase and sale contract (excluding tax declaration) specified in this Circular.

Goods purchased and sold between the EPEs together managed by the purpose of use to be production, investment, consumption shall comply with the provisions of this point, the purchasing EPE conducts procedures of import and the selling EPE conducts procedures of export as customs procedures for purchase and sale contract (excluding tax declaration) specified in this Circular. The EPEs take the steps and duration to conduct customs procedures as customs procedures for goods exported or imported in place specified in this Circular (except for the provisions on conditions of export, import in place).

b) In case goods exported by the purpose of buying and selling (export right), the EPEs conduct customs procedures as customs procedures for exporting goods abroad under purchase and sale contract (declaration of export tax (if any).

4. For EPE’s goods sold into domestic market, goods used for repairing the re-imported products, goods purchased from domestic enterprises but not meeting the requirement, domestically returned for repair for re-import and other exports (except for export to foreign countries):

a) For products, scrap, waste products (including scrap, waste products not yet set in the rate) allowed to be sold into the domestic market, from import source managed by the purpose of use to be production: the EPEs conduct export procedures according to Point a, Clause 3 of this Article. Domestic enterprises conduct customs procedures according to respective type.

The EPEs and domestic enterprises take the steps and duration to conduct customs procedures as customs procedures for goods exported or imported in place specified in this Circular (except for the provisions on conditions of export, import in place).

b) For scrap, waste products (within loss percentage) from import source managed by the purpose of use to be production allowed to be sold into the domestic market: the EPEs shall not conduct export procedures. Domestic enterprises conduct customs procedures according to each respective type.

Time limit for the domestic enterprises to conduct customs procedures is no later than 10 days from the date of the EPE’s sale invoice issue.

c) For goods liquidated from import source managed by the purpose of use to be investment, consumption, the EPEs declare information of goods liquidation in accordance with the criteria and format defined in the form of information, document of liquidation of fixed assets. Domestic enterprises conduct import procedures according to respective type.

The time limit for declaration of information of changing the purpose of use is in accordance with Clause 8 and 9 of Article 10 of the Circular No.194/2010/TT-BTC.

The EPEs and domestic enterprises take steps to make customs procedures as customs procedures for goods exported or imported in place specified in this Circular (except for the provisions on conditions of export, import in place).

d) For goods used for repairing the re-imported products for and other exports from import source managed by the purpose of use to be production, investment, consumption, the EPEs declare information in the Form of Notification of output.

Every month, from the first day to the day of 10th of the following month, the EPEs must declare information of the outputs of the previous month to the electronic data processing system of customs.

đ) For goods imported from abroad to implement the right of import, distribution right, then sold to domestic market, or sold to other EPEs:

đ1) In case of being sold to domestic enterprises, the EPEs conduct customs procedures as customs procedures for export of goods abroad under purchase and sale contract (not declaring for export duty). Domestic enterprises conduct customs procedures according to the respective type;

đ2) In case of resale of imports paid taxes to other EPE, the selling EPE conducts customs procedures as customs procedures for export of goods abroad under purchase and sale contract (not declaring for export duty). The purchasing EPE conducts customs procedures as customs procedures for import of goods from foreign countries under purchase and sale contract (make tax declaration and payment as prescribed).

The EPEs and domestic enterprises or other EPEs take steps and duration to make customs procedures as customs procedures for goods exported or imported in place specified in this Circular (except for the provisions on conditions of export, import in place).

e) Where goods were bought from domestic enterprises but they do not meet the requirements, returned to the domestic enterprises for repair and re-import, the EPEs shall not open declarations (except goods are returned to domestic enterprises but then the EPEs do not re-import, the EPEs must declare information under Form of Notification of output as described in Clause 4 of this Article), the domestic enterprises open declarations of re-import according to the respective type.

Time limit for the domestic enterprises to conduct customs procedures of re-import is no later than 10 days from the date of the EPE’s delivery.

5. Outsourced goods (except outsourcing for foreign countries)

a) For goods reveived outsourcing by the domestic enterprises for the EPEs: the domestic enterprises conduct customs procedures in accordance with provisions on the outsourcing of goods for foreign traders. The EPEs shall not conduct customs procedures;

b) For goods reveived outsourcing by the EPEs for the domestic enterprises: the domestic enterprises conduct customs procedures in accordance with provisions on ordering outsourcing of goods abroad in accordance with the Circular No.117/2011/TT-BTC dated 15/08/2011 of the Ministry of Finance. The EPEs shall not conduct customs procedures.

Particularly, the EPEs supply raw materials; they shall declare information of raw material supply in accordance with the format in the form of Notification of output. Every month, from the first day to the day of 10th of the following month, the EPEs must declare information of the outputs for supply of the previous month to the electronic data processing system of customs.

c) Goods outsourced between the EPEs together, the outsourcing taking EPEs conduct customs procedures as prescribed for goods outsourced for foreign traders.

6. For EPE’s goods exported into the domestic market

a) Before sending goods outside for repair, the EPEs declar information of export for repair to the customs system in accordance with the format at the form of Notification of output, including content: reason, repair time. The EPEs shall not register for customs declarations;

b) When receiving the goods, the EPEs declare information of re-importing repaired goods to the customs system in accordance with the format at the form of Notification of input;

c) Beyond the time limit registered for repair but the EPEs do not take goods back, but if the EPEs send written explanation stating clearly the legitimate reason, the head of Customs Branch managing the EPEs shall consider extending 01 time according to the term agreed upon repair between the enterprises. In case of having no legitimate reason, then handle according to the guidelines for goods converted its purpose of use.

7. Declaration procedures for outputs from import source managed by the purpose of use to be consumption

a) For outputs by the purpose of consumption:

a1) The EPEs declare information on the Slip of output in accordance with the criteria and format defined in the form of Notification of output, send to the customs office via the electronic data processing system of customs;

a2) The customs office receives information declared by the enterprises as a basis for tracking input - output - inventory for these goods.

b) For outputs by the consumption purpose but changed to a different purpose (production, investment):

For example: the EPEs imported steel to make shelves for containing the products (consumption), but then use the imported steel to produce molds (fixed asset investment) or use steel to produce products (production).

When outputting goods, the EPEs declare information on output of goods originally imported to the customs office under Point a, Clause 7 of this Article; and declare information on input for goods newly formed from the conversion of originally imported goods in the form of Notification of inputs for the Customs office to continue to track the import under these new goods.

Every month, from the first day to the day of 10th of the following month, the EPEs must declare information of the outputs of the previous month to the electronic data processing system of customs.

8. Destruction procedures for goods in the EPEs

a) Responsibilities of the EPEs:

a1) Prior to the destruction of the goods, the EPEs must declare information on the destruction of materials, supplies, products, waste products and scrap (excluding scrap calculated in the rate, percentage of loss), machinery, equipment, means of transport, consumption goods to the customs office, together with the written permission of destruction in Vietnam of the Department of Natural Resources and Environment in accordance with the criteria and format defined in the form of destruction information of materials, products, waste products, scrap, machinery, equipment, means of transport and other goods;

a2) Where goods destroyed to be products, waste products, before the destruction, the EPEs must declare on notification of rate of products, waste products as procedures of notification, adjustment of the rate of outsourced goods specified in this Circular;

a3) The products, waste products after the destruction are handled as follows:

A3.1) If they have still commercial value and sold into domestic market: domestic enterprises conduct procedures as customs procedures for contract of sale and purchase specified in this Circular. The EPEs shall not conduct customs procedures.

Time limit for the domestic enterprises to conduct customs procedures is no later than 10 days from the date of the EPE’s sale invoice issue.

A3.2) If they are no longer commercial value and sent out for handling: the EPEs follow instructions in Clause 9 of this Article.

b) Responsibilities of Customs Branch managing the EPEs:

b1) To receive, inspect, give feedback to the EPEs on the proposal to monitor the destruction of raw materials, supplies, products, waste materials, waste, machinery, equipment, means of transport, other goods;

b2) To supervise the destruction as prescribed.

c) After the completion of the destruction of goods, the Parties must make record of supervising the destruction. The record must be signed by the director of the EPE (or authorized person), with stamp of the EPE and signature of the customs officer who conducts supervision and the parties related to monitoring of the destruction.

9. Customs supervision procedures for the cases of scrap within percentage of loss, waste recovered in the manufacturing process of EPE sent for destruction in the locations outside the EPE (hereinafter referred to as waste)

a) The transportation and destruction of waste should comply with the provisions of the Law on Environmental Protection and the relevant guiding documents;

b) Customs office does not make the customs seal for waste containing means as transporting waste to a place other than export processing zone, EPE for handling;

c) Prior to delivery of waste to the carrier, EPE (waste generator) informs the Customs Branch managing the EPE on the delivery time for this office to send customs officer to do duty of inspection and supervision;

d) The inspection and supervision of the customs office for waste sent for destruction is made as follows:

d1) Upon receipt of written notice of the enterprise, head of the Branch of Customs managing EPE shall send customs officer to come to the enterprise for doing duty of inspection and supervision;

d2) Customs officers assigned duty of inspection, supervision shall:

d2.1) Inspect the license, contract of transportation, treatment of waste;

d2.1.1) For hazardous waste:

- Inspect the permit for hazardous waste treatment practice and the permit of transportation practice of hazardous waste of the treatment enterprise: permit must be still valid, EPE’s waste sent for treatment must be consistent with the waste permitted for transportation and treatment as stated in the permit;

- Inspect the compatibility between the contract of transportation, waste treatment with records, documents, means of transportation, and the relevant permits.

d2.1.2) For regular waste:

- Inspect the business license of the waste treatment unit of the concerned waste treatment industries;

- Inspect the compatibility between the contracts of transportation, waste treatment with records, documents, the relevant permits.

d2.2) Inspect EPE’s waste before they are handed over to the carrier (waste handed over must be the one not mixed scrap which has not yet included in the loss percentage of the output rate, able-to-be-used waste products and the other goods);

d2.3) Supervise the taking waste into means of transportation of waste; supervise the transport of waste out of the boundary of the export processing zone, EPE;

d2.4) Make record of inspection, supervision with certification of the EPE, the waste carrier (the record must be stated clearly time of inspection and supervision; name of customs officer of inspection and supervision; name of EPE with waste, EPE representative performing the handover of waste; the enterprise contracting transportation, treatment of waste, symbol number of waste means of transportation; waste name, the contents inspected, supervised); the record must be made in 03 copies, each party keeps 01.

đ) Upon receipt of hazardous waste documents from the practice owner of hazardous waste management, EPE (hazardous waste generator) sends copy No.4 of the hazardous waste documents to the Customs Branch managing the EPE. As inspecting in detail balance records or irregularly, Customs Branch managing the EPE inspects book registering hazardous waste generator, hazardous waste documents saved at the EPE.

Article 43. Liquidation procedures of goods

The forms of liquidation, goods subject to liquidation or liquidation conditions, the liquidation record, goods imported by the EPEs shall follow instructions in the Circular No.04/2007/TT-BTM dated 04/04/2007 of the Ministry of Commerce (now the Ministry of Industry and Trade).

1. Liquidation procedures

a) Liquidation in the form of export: procedures shall be made as specified in point a, clause 3 of Article 42 of this Circular;

b) Liquidation of the form of selling in the Vietnamese market: implementation procedures are as defined in points a and c, Clause 4, Article 42 of this Circular;

c) Liquidation in the form of giving as gifts in Vietnam: implementation procedures are as defined in point d, Clause 4, Article 42 of this Circular;

d) Liquidation in the form of destruction: destruction procedures are performed as specified in Clause 8 of Article 42 of this Circular.

2. When declaring on the export declaration or informing liquidation documents of fixed assets or informing the output to the customs offices, the EPEs declare clearly the source of import of liquidation goods, exports consistently with the list of exports, imports registered with the customs offices.

Article 44. Regime of report and inspection for goods imported, exported by the EPEs and inspection of inventory books

1. General provisions

Quarter or annual report on inventory is made for each purpose of use when they were imported into the EPEs.

2. Conditions to apply reporting regime and report time limit

a) The EPEs meeting the following conditions shall apply the reporting regime of input - output – actual inventory by the calendar year. The conditions include:

a1) The EPEs strictly abiding by the law on customs, on tax consecutively in 36 months up to the time of review.

Customs offices based on the enterprise managing process to review.

a2) The enterprises have information technology system to manage all data of production, trading, transportation, delivery of goods meeting the requirements of management, tracking of goods of input - output – actual inventory.

The enterprises submit manuals for using the program.

a3) The EPEs develop regulations on close coordination between inventory management department with department conducting procedures of import and export for timely additional declaration to the customs office in case there is not compatibility between the information declared with the fact of inputs, with the actual rate.

The EPEs submit regulations on close coordination between inventory management department with department conducting procedures of import and export of enterprise.

a4) The EPEs comply with requirements of inspection, compliance assessment according to the plan announced in advance or extraordinary inspection requirements of the customs offices.

Customs offices based on the enterprise managing process to determine.

b) The EPEs that have not yet met the conditions specified in point a, clause 2 of this Article shall make reporting regime of input - output – actual inventory quaterly and at the end of each year.

Reporting period is no later than the day of 15th of the first month of the following quarter for quarter report and no later than the last day of the first quarter of the following year for annual report.

3. Competence to consider and decide on application of reporting regime

a) On the basis of a written request of EPE and the documents mentioned in point a, clause 2 of this Article submitted at the Customs Branch managing the EPE, no later than 05 days, the head of Branch of Customs managing the EPE shall consider, decide and inform in writing to the EPE. Time for application of the annual reporting regime is applied right in the year that the EPE requests and satisfies the conditions specified.

b) During the operation, if the EPEs do not meet one of the conditions under Point a, Clause 2 of this Article, the head of Branch of Customs managing the EPEs will decide to suspend the application of the reporting time limit by year and switch to quarterly reporting time limit. The EPEs shall make the report from the end of the previous reporting period to quarter of the suspended month.

For example: time to decide on suspension of the application of the reporting time limit by year is April, the EPEs shall make quarter reporting regime to be the second quarter. This data of the second quarter report is calculated from the number of inventory at the end of the previous year to the end of the second quarter (June) of the current year.

4. Reporting responsibilities of the EPEs

a) Quarterly, no later than the day of 15th of the first month of the following quarter for quarter or annual report, no later than the last day of the first quarter of the following year for annual or irregular report when the customs offices require, the EPEs shall make information on report of imports, exports, liquidation, inventory according to records and actual inventory by accounting books of the EPEs to the reporting period in accordance with the criteria and standard format defined in the form of Information on report of inventory of the EPEs managed according to each purpose of use (production, investment, consumption), in which include raw materials stocked in the form of unfinished products on the production line; inventory not yet exported; goods on the way of transportation; consignment and other goods owned by the EPEs, and send them to the Customs Branches managing the EPEs through the electronic data processing system of customs;

b) In case data of inventory has a discrepancy between the real data and the one in the books, within 15 days after receiving notice of the customs office, the EPEs create information on detailed explanation in the Notification Form of explanation of the difference between the actual inventory with books together with documents, books, reports as proof sent to the customs office via electronic data processing system of customs.

5. Responsibilities of the Branch of Customs managing the EPEs

a) Quarterly, no later than the day of 15th of the first month of the following quarter for quarter or annual report, no later than the last day of the first quarter of the following year for annual report or upon the irregular doubtful question, the Customs Branches managing the EPEs track data of imports and exports and strike a balance of data, determine the amount of inventory on the electronic data processing system of the customs offices.

Based on data of inventory in the information of inventory report declared by the EPEs, the electronic data processing system of customs offices will automatically compare them with data of inventory in the Synthesis Table of goods of input - output – inventory monitored in the the Branch of Customs managing the EPEs, to determine the difference between the inventory by the books and the actual inventory by the accounting books of the EPEs with the inventory by the records of customs offices.

b) Within 30 days from the date the EPE sends the information of inventory report for the quarter dossier of striking a balance or within 60 days from the date the EPE sends the information of inventory report for the annual dossier of striking a balance, the Branch of Customs managing the EPEs shall inform the EPEs through the electronic data processing system of customs by one of the following cases:

b1) If there is no difference between inventory according to records and the actual inventory by accounting books of the EPEs with inventory according to records of the Customs office, the Branch of Customs managing the EPEs accepts the striking a balance and gives feedback to the EPEs;

b2) If there is difference between the inventory according to records and the actual inventory by accounting books of the EPEs with inventory according to records of the Customs office, the Branch of Customs managing the EPEs decides to send the Synthesis Table of the difference between the actual inventory with records to the EPEs to require for explanation.

Within 15 days from the date of receipt of the explanation of the data difference of the EPE, the customs office shall handle as follows:

b2.1) If the explanation of the EPE has reasonable basis, the Branch of Customs managing the EPE accepts the striking a balance and gives feedback to the EPE;

b2.2) If the explanation of the EPE has not reasonable basis, through the electronic data processing system of customs, the customs office require the EPE to submit a copy and present the original of one to all of the following documents, books, reports:

b2.2.1) Slip of input, output relating to imports, exports;

b2.2.2) Detailed accounting books of the accounts relating to imports, exports;

b2.2.3) Annual accounting Statement;

b2.2.4) Other documents relating to imports, exports (if available).

Within 15 days from the date of receipt of the documents submitted by the EPE, the the customs offices handle as follows:

b2.3) When there is enough basis for determining the errors through results of inspection of actual inventory data by the accounting books of the EPEs, the Branch of Customs managing the EPEs take the measures: handle customs-related administrative violations, implement the tax definition in accordance with  provision and give feedback to the EPEs;

b2.4) If throught results of inspection of actual inventory data by the accounting books of the EPEs, there is not sufficient evidence to determine the errors of the EPEs, head of the Branch of Customs managing the EPEs shall decide on the actual inspection of inventory or transfer dossier for post-customs clearance inspection according to regulations.

Chapter VII

CUSTOMS PROCEDURES FOR SOME OTHER CASES

Article 45. Customs procedures for goods imported to form fixed assets; raw materials, supplies, components, semi-finished products for production of investment project, investment incentive project

1. Registration of list of imports exempted tax with customs office for the import of goods to form fixed assets; raw materials, supplies, components, semi-finished products for production of investment project, investment incentive project subject to exemption from import duty: registration procedures shall follow the guidance in Article 102 of the Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance guiding customs procedures; inspection and supervision of customs; export tax, import duties and tax administration for exports and imports.

2. Import procedures

a) Enterprises conduct customs procedures for import of goods at the customs Branch where the imports are stored or the Customs Branch where investment projects are set up;

b) Customs procedures are made as guided for exports and imports under the contracts of goods purchase and sale in Chapter III of this Circular and conduct additionally the registration of the list of imports exempted from tax with the Customs office under the guidance in Clause 1 of this Article. Records, procedures of exemption from tax and regime of report, inspection and settlement of the import and use of goods exempted from tax shall comply with the guidance in Article 103, Article 104 of the Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance guiding customs procedures; inspection and supervision of customs; export duty, import duty and tax administration for exports and imports.

3. Liquidation of imports

a) The forms of liquidation, goods subject to liquidation or liquidation conditions, the records of liquidation of imports exempted from tax are made under the guidance in the Circular No.04/2007/TT-BTM dated 04/04/2007 of the Ministry of Commerce guiding the export, import, outsourcing, liquidation of imports and consumption of products of foreign-invested enterprises.

For imports exempted from tax of domestic investment enterprises upon liquidation shall apply to the guidance in the Circular No.04/2007/TT-BTM dated 04/04/2007 of the Ministry of Commerce.

b) Location to conduct liquidation procedure is carried out at the customs office where the electronic customs declaration is registered;

c) Liquidation procedures:

c1) The enterprises send application stating clearly the reasons of the liquidation, the form of liquidation; list of goods requested for the liquidation (including name, symbol code, quantity of goods required liquidation of the import declaration No., dated on , month and year) and the decision to establish a Council of Liquidation to the customs office where the list of duty-free imports was registered;

c2) In case of liquidation in the form of export, the enterprises open the export declaration; in case of liquidation in the form of sale in Vietnamese market, giving, donation, the declaration, tax calculation shall comply with regulations and shall not have to open a new declaration;

c3) In the case of destruction, the enterprises actively organize the destruction and take responsibility before law for the impact of the whole process of destruction toward the environment. Customs offices supervise the destruction process, after ending the destruction, the parties make the record to confirm the destruction. The record must be signed by the director of the enterprise having goods destroyed (or authorized person), stamped enterprise’s seal; signature, full name of customs officer and other stakeholders supervising the destruction.

Article 46.Customs procedures for goods temporarily imported for re-export

1. General principles

a) Policy, the regime of management, customs supervision, documents to be submitted/presented to the customs office for goods temporarily imported for re-export is made in uniform according to the current regulations;

b) E-customs procedures for goods temporarily imported for re-export shall comply with the regulations for exports and imports under commercial contract in Chapter III of this Circular.

2. Some specific guidelines

a) When conducting the customs procedure of temporary import, traders declare the border gate of re-export on criteria "other records" of the electronic customs declaration of import;

b) When conducting the customs procedures for re-export, traders must declare clearly that goods re-exported is of a certain temporary import declaration on the criteria "Documents attached" of the electronic customs declaration for export;

c) Branch of Customs conducting procedures for temporary import of goods is responsible for striking a balance of the declaration of temporary import. Records, term for applying for balance records, tax payment time limit (if any) shall comply with the guidance in Clause 2, Article 18, Article 119 and Clause 2 of Article 132 of the Circular No.194/2010/TT-BTC on 06/12/2010 the Ministry of Finance.

Article 47. Customs procedures for goods exported and imported in place

1. Basis to determine goods exported and imported in place

a) Export contract, outsourcing contract, lease or borrow contract with provisions stated clearly that the goods are delivered to the consignee in Vietnam;

b) Import contract, outsourcing contract, lease or borrow contract with provisions stated clearly that the goods are received from the deliverer in Vietnam;

c) For outsourced products; machinery, leased or borrowed equipment; raw materials, auxiliary materials and redundant supplies; scrap and waste products under outsourcing contract: shall comply with the provisions of Clause 3 of Article 33 of the Decree No.12/2006/ND-CP dated January 23, 2006 of the Government detailing the implementation of the Commercial Law regarding international goods purchase and sale activities and the activities of agents of purchase and sale, outsourcing and transit of goods with foreign countries;

d) For goods of foreign-invested enterprises: follow the guidance of the Ministry of Industry and Trade.

2. Location and time limit to conduct customs procedures for export and import in place

a) Place to conduct customs procedures: customs procedures for export, import in place is made at the most convenient Customs Branch selected by the enterprise and in accordance with provision of each type.

The enterprise conducting export, import in place specified in this Article shall implement electronic customs procedures.

b) Duration to conduct customs procedures:

Within fifteen (15) days from the date that the enterprise conducting export in place delivers goods, the enterprise conducting import in place must conduct customs procedures.

Within 15 days from the date that the enterprise conducting import in place has completed customs procedures, the enterprise conducting export in place must conduct customs procedures.

If beyond the above time limit, the enterprises conducting export, import in place have not completed customs procedures, the customs office shall make record and sanction administrative violations of customs, continue to conduct customs procedures.

3. Customs procedures

a) Responsibilities of the exporters:

a1) To deliver goods and other documents prescribed for exports and imports (excluding Bill of Lading - B/L) to the importer;

a2) Declare information on in-place export declaration after receiving a copy of the Notification of completion of in-place import procedures and conduct export procedures at the customs Branch carrying out export procedures as prescribed.

Documents to be submitted/presented when the customs office requires including:

a2.1) Printed electronic customs declaration of export in place: 02 originals;

a2.2) Notification of completion of import procedures in place: 01 copy of the importer;

a2.3) Contract for purchase and sale of goods designated the delivery in Vietnam (for exporter), Contract for purchase and sale of goods or outsourcing contract designated the receipt of goods in Vietnam (for importer), lease, borrow contracts: 01 copy;

a2.4) Export bill made by exporter (copy handed over to customer): 01 copy;

a2.5) Other documents prescribed for exports and imports (excluding Bill of Lading - B/L).

b) Responsibilities of the importers:

b1) To declare information on the electronic import declaration in place and conduct customs procedures as prescribed;

Documents to be submitted/presented when the customs office requires including:

b1.1) Printed electronic customs declaration of import in place: 02 originals;

B1.2) Contract for purchase and sale of goods designated the delivery in Vietnam (for exporter), Contract for purchase and sale of goods or outsourcing contract designated the receipt of goods in Vietnam (for importer), lease, borrow contracts: 01 copy;

B1.3) Other documents prescribed for exports and imports (excluding Bill of Lading - B/L).

b2) After completing the import procedures, transfer a copy of the Notification of the completion of the import procedures in place to the exporter.

c) The responsibilities of the customs office conducting import procedures:

c1) To receipt, inspect, register, channel electronic customs declarations as required, in accordance with each type, inspect the tax calculation (if any);

c2) To notify the completion of import procedures in place (in the form attached together with Appendix III of this Circular) to the tax office directly managing the enterprise importing in place for tracking and send 01 copy to the enterprise importing in place;

c3) To save documents submitted by the enterprises, return the documents presented by the enterprises;

c4) To notify the Branch of Customs conducting export procedures on the declaration that the procedures have been completed through the electronic data processing system of customs (if the system responses).

d) Responsibilities of customs offices conducting export procedures:

d1) To receipt, inspect, register, channel electronic customs declarations as required, in accordance with each type, inspect the tax calculation (if any);

d2) To save documents submitted by the enterprises, return the documents presented by the enterprises;

d3) In-place exports are exempted from actual inspection of goods.

4. In case the enterprise conducting in-place export and the enterprise conducting in-place import conduct customs procedures at the same Customs Branch, this Customs Branch conducts customs procedures for both the export customs procedures and the import customs procedures.

Article 48. Customs procedures for goods exported but to be returned

1. The cases that goods were exported but to be returned

a) Temporary import of goods returned for repair, recycling (collectively referred to as recycling) and then re-export;

b) Re-import of goods returned for domestic consumption (not applying to goods outsourced for foreign companies);

c) Re-import of goods returned for destruction in Vietnam (not applying to goods outsourced for foreign companies);

d) Temporary import of goods returned for re-export to other foreign partners.

2. Place to conduct customs procedures

a) Branch of Customs where conducted export procedures for such goods. Where goods were returned to Vietnam through another border gate, border gate transfer procedures are allowed to conduct for transfer to the place conducted export procedures;

b) Where a shipment to be returned is the goods of many lots of exports, the re-import procedures are conducted at one of the Branches of Customs conducted procedures for export of such goods;

c) The goods after being recycled are conducted re-export procedures at the Customs Branch where procedures of re-import of such goods have been conducted. Where the Customs Branch conducting procedures of re-import and re-export of such goods is the Customs Branch outside of the border gate (not the border-gate Customs Branch), such goods shall be applied the procedure as the one for exports, imports transferred border gate.

3. The time limit for recycling and destruction

a) For goods re-imported for recycling, the recycling time limit shall be registered by enterprises with the customs office but not more than 275 days from the date of re-import; beyond the time limit registered but the goods have not been re-exported, the enterprises must pay tax for such goods as prescribed;

b) For goods re-imported for destruction, the destruction time limit shall be registered by the enterprises with the customs offices but not more than 30 days from the date of re-import; beyond the time limit registered but the goods have not been re-exported, the enterprises must pay tax for such goods as prescribed.

4. Import procedures for goods returned:

a) Customs dossier comprises:

a1) A written request for re-import of goods, specifying that goods are of a certain export declaration, that if goods have been reviewed for tax refund by customs office, and if declared for deducting input VAT with the tax offices or not? (Specify numbers of the tax refund decision, decision on tax exemption) and specify the reason for re-import (for recycling or for domestic consumption or for destruction or for re-export for other foreign partners; goods imported for recycling to specify the recycling location, recycling time, recycling method, the after-recycling loss): submit 01 original;

a2) An electronic customs declaration of import (the temporary import declaration must be shown information on the number, date of the previous export declaration), a detailed list of goods or bill of lading: as for goods imported under the contract of purchase and sale;

a3) The pevious export customs declaration: submit 01 copy, present the original;

a4) The documents of foreign party (including telegram, telex, fax, data respondences) notifying the returned goods (if any): submit 01 copy.

b) The customs office conducting customs procedures as for goods imported under the contract of purchase and sale of goods (other than import license, specialized management license,...). Re-imported goods must be inspected actually. Customs officers who are on duty of goods inspection must compare the imported goods with material sample (if the exports is of type of outsourcing, production for export, material was taken as sample and it is still in the duration of sample storage; and material has not been changed during the production process) and the goods described on the export declaration to determine the compatibility of the goods imported into Vietnam with the goods previously exported; sample re-imported goods or take photos (for lots of temporary-import goods that can not be sampled) for comparison as being re-exported.

5. Procedures for re-export of goods

a) Customs dossier comprises:

a1) The printed electronic customs declaration of export (the declaration must be shown information refer to the previous temporary import declaration): submit 02 originals;

a2) The printed previous electronic customs declaration of import: submit 01 copy.

b) The customs office conducting procedures as for goods exported under the contract of purchase and sale of goods. Re-exported goods must be inspected actually. Customs officers who are on duty of goods inspection must compare the re-exported goods with sample of goods re-imported (or photos of goods as conducting re-import procedures);

c) If recycled goods can not be re-exported, the enterprises must send documents to the Customs Branch conducted re-import procedures to state clearly the reason for not being re-exported, on such basis, propose the Branch of Customs conducted procedures of re-import for consideration and acceptance of the following forms of handling:

c1) For recycled products to be outsourced goods:

c1.1) To carry out the customs procedures in the form of export and import in place for domestic consumption, if they satisfy the conditions for export, import in place of outsourced products specified in the Decree No.12/2006/ND-CP; or

c1.2) To destroy, if the outsourcing hiring party proposes to be destroyed in Vietnam and is permitted for destruction in Vietnam by the competent environmental management agency.

c2) For recycled products not to be outsourced goods, they are transferred for domestic consumption as re-imported goods for domestic consumption.

6. In case re-imported goods are the exports manufactured from raw materials, supplies imported; business goods which are eligible for refund of import, export duties as the cases specified at Point b, Point c, Clause 1 and Point c, Clause 5 or in case of beyond the time limit referred to in Clause 3 of this Article, the tax shall be handled under the provisions of Clause 7 of Article 113 of the Circular No.194/2010/TT-BTC.

Article 49. Customs procedures for goods imported but required to be returned

1. The forms of exporting to return imports

a) Export to return to foreign goods owners who have sold this shipment;

b) Export to other foreign partners.

2. Place to conduct the procedures of export to return goods: Branch of Customs conducted procedures for import of the shipment. In case the goods are exported to return to foreign customers through the other border gates, it is conducted procedures of border gate transfer to the export border gate.

3. Customs dossier comprises:

a) A written explanation of the enterprise’s returing goods;

b) A printed electronic customs declaration of export (the declaration must be shown information on the number, date, the number of re-exported goods corresponding to the previous import declaration): submit 02 originals

c) The printed previous declaration of imports: submit 01 copy, present 01 original;

d) The written approval of receipt of goods (including telegram, telex, fax, message) of foreign goods owner (if goods are returned to the goods owner who sold the shipment): submit 01 original or 01 copy; contract to sell goods to a third country or to re-export into non-tariff zone (if goods are re-exported to a third country or re-exported into non-tariff zone): submit 01 copy.

4. Customs procedures are carried out as the one for the export shipment under the contract of purchase and sale of goods. Goods exported to return must be made actual inspection. Customs officers who are on duty of goods inspection must compare the sample of goods taken for store as being imported (if sampling); compare description of goods on the import declaration of goods with actual goods re-exported; state clearly quantity, quality and types of exports and determine the compatibility between the goods actually exported with goods previously imported.

Article 50. Customs procedures for exports and imports of the enterprises to be entitled to priority regime in the field of State management on customs

1. The enterprises entitled to priority regime in the field of State management on customs (hereinafter referred to as the prioritized enterprises) are made ​​electronic customs procedures of 24 hours a day and 7 days a week, are applied priority regime in the customs declaration, report or balance (if any).

2. When conducting electronic customs procedures, the prioritized enterprises are exempted from detailed inspection of electronic customs dossier and exempted from actual inspection of goods (except for the obvious signs of violation).

3. General Department of Customs guides specifically priorities referred to in Clause 1 of this Article.

Article 51. Customs procedures for goods sent into and taken out of the bonded warehouses

Bonded warehouses are set up, moved, expanded, narrowed down under the provisions of Section 3 of Chapter III of the Circular No.194/2010/TT-BTC dated 06/12/2012 of the Ministry of Finance. Goods sent into and taken out of the bonded warehouses are conducted the ​​electronic customs procedures in accordance with provision of the General Department of Customs.

Chapter VIII

IMPLEMENTATION ORGANIZATION

Article 52. Effect

1. This Circular takes effect from January 01, 2013, replaces the Circular No.222/2009/TT-BTC dated November 25, 2011 of the Ministry of Finance and the previous guidelines of the Ministry of Fanance contrary to this Circular.

2. During the implementation process, if the relevant documents referred to in this Circular shall be amended, supplemented or replaced, the new documents shall be complied with from the effective date of the new one.

Article 53. Responsibility for implementation

1. General Director of the General Department of Customs based on the guidance in this Circular shall issue the process of electronic customs procedures and guides the customs units to unify in the implementation.

2. In the course of implementation of this Circular, if any problems arise, the customs offices, customs declarants shall report, reflect in particular to the Ministry of Finance (the General Department of Customs) for consideration and guidance of the settlement. /.

 

 

 

FOR MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan

 


 

Other Items