Thông tư 07/2001/TT-TCHQ

CIRCULAR

GUIDING THE IMPLEMENTATION OF REGISTRATION, MANAGEMENT AND USE OF IMPORT - EXPORT CODES IN CONDUCTING IMPORT - EXPORT ACTIVITIES

1. Pursuant to the Customs Ordinance of February 20, 1990;
2. Pursuant to Decree No. 57/1998/ND-CP of July 31, 1998 detailing the implementation of the Commercial Law regarding import, export, processing, sale and purchase agency activities with foreign countries;
3. Pursuant to Decree No. 44/2001/ND-CP of August 02, 2001 of the Government amending and supplementing a number of Articles in Decree No. 57/1998/ND-CP of July 31, 1998 detailing the implementation of the Commercial Law regarding import, export, processing, sale and purchase agency activities with foreign countries;
4. Pursuant to Decision No. 75/1998/QD-TTg of April 04, 1998 of the Prime Minister stipulating the code numbers of tax payers;
The General Department of Customs providing the detail guidance on registration, management and use of import - export codes as follow:

I - GENERAL PROVISIONS

1. Before conducting export-import activities (except for goods exported and imported at the national borders with neighboring countries, non-commercial goods, hand luggage of passengers on entry or exit Vietnam), traders shall have to register with the Customs offices

2. The registration of export-import codes with customs offices shall be made once and the certificate thereof shall be used for the next customs procedures throughout the country.

3. The structure of the Customs offices’ system of export-import codes is, in principle, in conformity with that of the system of export-import codes as specified in Decision No. 75/1998/QD-TTg of the Prime Minister and the Ministry of Finance’s guiding circular No. 79/TT-BTC.

II- PROCEDURES ON REGISTRATION FOR EXPORT-IMPORT CODES

1. Responsibilities of traders:

1.1. To register the export-import codes with the Customs Department of the city or province where they are headquartered.

1.2.To hand in the following documents when registering import- export codes with the customs offices:

The notarized copies:

- The tax code registration certificate issued by the Ministry of Finance.

- The business registration certificate for domestic traders (The investment license for foreign- invested enterprises)

- The code registration declaration forms (Form No.1 attached to this Circular)

1.3. Within maximum 3(three) working days from receipt in full of valid documents by the customs offices, the traders will be certified with the "the export-import code registration certificate" (the Form attached to this Circular).

2. Responsibilities of customs agencies:

2.1 The municipal/ provincial Customs Departments shall have to receive and examine traders’ dossiers of registration for the codes. If the subjects and the number of documents in such dossiers are the same as those prescribed at Point 1, Part I and Items 1.1 and 1.2, Part II of this Circular, then the municipal/ provincial Customs Departments shall:

- check whether the norms in the code registration declaration forms are declared fully and precisely according to the contents of the tax code registration certificate. Customs officials shall have to receive traders dossiers of code registration sign on the code registration declaration forms and record in a book.

- at the end of each day, make a list of traders who made code registration in such day according to Form No.2 attached to this Circular and fax to the General Department of Customs(the Department of information technology and customs statistics) for checking and certification of registration codes. The units, which are equipped with computers and software of management over export-import codes, shall have to input data on code registration into the computers and transmit them to the General Department of Customs together with the list.

- After receiving the list certified by the General Department of Customs and basing on the contents in the reply list, Customs officials in charge of code registration shall inscribe all required contents on "the export-import codes registration certificate", put a number to this certificate, submit to the leadership of the General Department of Customs for signature, stamp the seal and grant the originals to the traders.

The export-import code registration certificates shall be made in one original to grant to the trader. The municipal/ provincial Customs Departments shall have to make copies and store the copies of such original together with traders dossier of code registration for reviewing the dossiers in the future.

- The municipal/ provincial Customs Departments shall have to record the receipt of the dossiers of code registration and the granting of the export-import code registration certificate in a book. Such book shall have to consist of the following contents: the date of receipt of the registration dossiers, the name of customs officials who receive the dossiers, the numbers of the export-import code registration certificates, signatures of traders or traders representatives, the name of customs officials who grant the certificates and the dates of grant of the certificates.

2.2 The Department of information technology and customs statistics shall have to receive the list of those who register export-import codes sent by the Customs Departments, and exchange information with the Ministry of Finance’s database on tax codes as agreed between the Ministry of Finance and the General Department of Customs. The Department of information technology and customs statistics shall also set up a database to update enterprises which are revoked with export-import code or resolved to check and certify the accuracy and validity of the data on code registration. Within 2(two) working days from the receipt of the list of those who register export-import codes sent by municipal/ provincial Customs Departments, the Department of information technology and customs statistics shall have to send the certified list of codes to the unit which requests "the export-import code registration certificate"

3. Procedures for changing, re-granting, and revoking the export-import code registration certificate

Where traders make the decision on division, separation, merger or changes to the contents on "the export-import code registration certificate", they shall have to hand in the old export-import code registration certificate and apply for the re-granting of a new export-import code registration certificate at the customs office that granted the first certificate.

3.1 Where traders change one of the following contents:

- The code (the first 10 digits of the code of 13 digits)

- The name of trader

- The transaction name

- The business registration number,

Then they shall have to carry out the same procedure as that for granting the new certificate.

3.2 Where traders change one of the following contents:

- the address

- the telephone number

- the granting agency,

then the municipal/ provincial Customs Departments shall grant the new "the export-import code registration certificate" to traders based on traders written request and the registration book, and notify the Department of information technology and customs statistics in writing to update the branch’s database with such changes.

3.3 Where traders "the export-import code registration certificate" are lost or damaged, then the municipal/ provincial Customs Departments shall base on traders written requests and the registration book to grant the new "the export-import code registration certificate", to revoke the damaged certificates, and at the same time to notify the Department of information technology and customs statistics in writing.

3.4 Where traders make the decision on dissolution, then they shall have to hand in "the export-import code registration certificate" to customs offices and carry out the procedures for annulling such certificate.

III- MANAGEMENT AND USE OF EXPORT-IMPORT CODES

1. For traders:

Traders shall have to write their export-import codes (including entrusted enterprises tax codes in case of import and export assignment) on the customs declaration form, related papers, books and documents when handing in them to customs offices. Traders shall have to write their codes in the right- hand corner at the top of papers, books and documents which are not designed with the section for writing codes.

2. For customs offices:

2.1. Customs offices shall have to check traders writing of export-import codes when traders carry out customs procedures and shall have to use the uniform system of codes in all phases of customs operation.

2.2. The municipal/ provincial Customs Departments shall have to contact frequently with State administrative bodies at localities and notify the General Department of Customs in writing on a monthly basis of merger, dissolution, or temporary suspension of export-import activities of traders which are granted "the export-import code registration certificate" and managed by such municipal/ provincial Customs Departments. Basing on municipal/ provincial Customs Departments notification, the General Department of Customs shall make a decision on either annulling or suspending the validity of such traders export-import code registration certificates.

IV-ORGANIZATION OF IMPLEMENTATION

1. "The export-import code registration certificates" granted according to Circular No. 06/1998/TT-TCHQ remains its effect.

Traders (not fall under subjects of code grant as prescribed in Circular No. 06/1998/TT-TCHQ) who are granted the codes according to Part 4 of Official Letter No. 91/TCHQ-THTK dated 6 January, 1999 shall be re-granted the export-import codes according to this Circular.

2. The municipal/ provincial Customs Departments shall have to organize the implementation of registration of export-import codes.

3. The General Department of Customs office shall have to print (the

export-import code registration certificate, the declaration form for code registration) and provide them to municipal/ provincial Customs Departments so as to serve the registration of export-import codes.

4. The Department of information technology and customs statistics shall have to coordinate with concerned units to elaborate the database system, to manage export-import codes and traders who have registered export-import codes but dissolve or merger and update municipal/ provincial Customs Departments with such codes and traders for use in customs operation, to manage, to monitor and supervise the system of export-import codes by customs procedures, to ensure the uniformity and tightness of the whole branch, and to create favorable conditions for export-import activities.

5. This Circular takes effect from its signing. The customs branchs previous documents on the grant of export-import enterprise codes are annulled.

If there arise any difficulties in the course of implementation, units may notify the General Department of Customs for consideration of handling.