Nội dung toàn văn Decision No. 153/2002/QD-BTC of the Ministry of Finance, promulgating the Regulations on customs procedures for on-spot export and import goods and on-spot export-import goods declaration form
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Hanoi, December 17, 2002
PROMULGATING THE REGULATIONS ON CUSTOMS PROCEDURES FOR ON-SPOT EXPORT AND IMPORT GOODS AND ON-SPOT EXPORT-IMPORT GOODS DECLARATION FORM
THE MINISTER OF FINANCE
Pursuant to the Customs Law dated September 26, 2001;
In furtherance of the Prime Minister's instructions stated in the Government's Document No. 660/CP-KTTH dated June 14, 2002 regarding tax on on-spot export and import goods;
At the proposal of the general director of customs,
Article 1. To promulgate together with this Decision:
a) The Regulation on customs procedures for on-spot export and import goods.
b) The on-spot export or import goods declaration form, code HQ/2002-TC (not printed herein).
Article 2. This Decision takes effect 15 days after its signing. To annul provisions at Point 4, Section II of the General Department of Customs' Circular No.06/2000/TT-TCHQ dated October 31, 2000 guiding the customs procedures for export and import goods of foreign-invested enterprises.
Article 3. The general director of customs, the heads of the units attached to the Ministry of Finance and the concerned organizations and individuals shall have to implement this Decision.
FOR THE MINISTER OF FINANCE
ON CUSTOMS PROCEDURES FOR ON-SPOT EXPORT AND IMPORT GOODS
(Promulgated together with the Finance Minister's Decision No. 153/2002/QD-BTC dated December 17, 2002
I. GENERAL PROVISIONS:
1. On-spot export and import goods mean goods produced in Vietnam by enterprises (including foreign-invested enterprises) and sold to foreign traders but delivered to other enterprises in Vietnam under the designation by such foreign traders.
- On-spot exporting enterprises are those selling goods to foreign traders.
- On-spot importing enterprises (hereinafter referred to as importing enterprises) are those designated by foreign traders to receive goods from exporting enterprises.
2. Eligible subjects and conditions for being permitted to carry out on-spot export/import procedures:
a) For Vietnamese enterprises' goods: Their goods are those sold to foreign traders but, under the latter's designation, delivered to other enterprises in Vietnam for use as raw materials for the production of export goods (even as raw materials for processing for foreign traders).
b) For goods of foreign-invested enterprises, the conditions for being permitted to carry out the on-spot export/import procedures shall comply with the provisions in Section VI of the Trade Ministry's Circular No.22/2000/TT-BTM dated December 15, 2000 guiding the Government's Decree No. 24/2000/ND-CP dated July 31, 2000.
c) Exporting enterprises and importing enterprises must sign foreign trade contracts with foreign traders. Besides the prescribed clauses, such contracts must contain a clause on goods delivery and reception in Vietnam and be clearly inscribed with the names and addresses of the on-spot exporting enterprises (for purchase contracts), or the on-spot importing enterprises (for sale contracts).
- If the importing enterprises receive products for use as raw materials for goods processing for foreign traders, only the processee's documents on designation of goods consignees are required (in cases where processing contracts do not contain such provision).
- Regarding payment mode: On-spot export contracts must contain a clause on payment in freely convertible foreign currencies via banks.
- For on-spot exporting enterprises: Goods must be produced by these enterprises themselves.
- For importing enterprises: No processing contract is left unliquidated past the liquidation time limit.
3. On the basis of sale contracts, purchase contracts or processing contracts, the on-spot exporting/importing enterprises shall organize goods delivery and reception according to Section III below.
Directors of on-spot exporting/importing enterprises shall be held responsible before law for goods delivery or reception strictly according to contracts and declarations on the customs declarations.
Through the professional measures, if having grounds to determine that the goods delivery or reception among enterprises is not true to the declarations, the heads of the customs sub-departments shall decide on the inspection of actual goods upon their delivery or reception (informed sub-departments shall decide on the inspection).
4. On-spot export/import goods declaration forms (code HQ/2002-TC promulgated together with this Decision)
- For exporting enterprises, the customs declarations must fully contain declarations, certifications, signatures and seals of four parties being the exporting enterprise, the importing enterprise, the customs office carrying out the export procedures and the customs office carrying out the import procedures.
- For importing enterprises, the customs declarations must fully contain declarations, certifications, signatures and seals of three parties (excluding those of customs office carrying out the export procedures).
- In cases where on-spot exporting enterprises and on-spot importing enterprises carry out procedures at the same customs sub-department, such customs sub-department shall sign for certification for both customs offices carrying out the export and import procedures.
5. Validity of on-spot export/import declarations: On-spot export/import declarations shall be valid for 30 days as from the time exporting enterprise give certification signatures on four customs declarations.
6. Quaterly, the on-spot exporting/importing enterprises shall have to report to the local tax agencies and customs offices where on-spot export and import procedures are carried out on the situation and figures of on-spot export and import goods.
II. PROVISIONS ON CUSTOMS DOSSIER SETS:
1. On-spot import dossiers:
- Documents which must be submitted:
+ On-spot export-import declaration: four originals.
+ Foreign trade contract or processing contract with designation of goods consignee in Vietnam: one copy.
+ Commercial invoice (received from foreign trader): one original.
+ Written import permit (for goods imported under permits) or written approval of import plan ( for foreign-invested enterprises) : one copy.
+ Added value invoice made by exporting enterprise (copy to be given to customer): one copy.
- Documents which must be produced:
+ Business registration certificate: one duplicate (original or copy)
+ Certificate of registration of export or import business code number: one duplicate (original or copy)
+ Added value invoice: one original
+ Written import permit ( for goods imported under permits) or written approval of import plan (for foreign-invested enterprises ): one original, for issuing monitoring bill and making back subtraction ( for the first importation) or the original enclosed with monitoring bill (if such bill has already been issued ) for making back subtraction.
2. On-spot export dossiers:
- Documents which must be submitted:
+ On-spot export-import declaration: two originals.
+ Foreign trade contract: one copy.
+ Commercial invoice (issued to foreign traders): one original.
+ Added value invoice (copy kept at enterprise): one copy.
+ Written export permit (for goods exported under permits): one copy
- Documents which must be produced:
+ Certificate of registration of export or import business code number: one duplicate (original or copy).
+ Added value invoice: one copy.
+ Written export permit ( for goods exported under permits): one original, for issuing monitoring bill and making back subtraction ( for the first importation) or the original enclosed with monitoring bill ( if such slip has already been issued) for making back subtraction.
The above-specified documents, if being copies, must be certified, signed and sealed by sealed by enterprises.
III. CUSTOMS PROCEDURES:
Step 1: Exporting enterprises shall:
- Base themselves on contracts signed with foreign traders with designation of goods delivery in Vietnam to fill in all criteria for the exporting enterprises on all four declarations. The enterprises' directors or persons authorized by the enterprises' directors shall sign and affix seals.
- Deliver goods together with four customs declarations to importing enterprises.
For the importing enterprise located in export processing zones : Before the goods delivery and reception, the enterprises shall send official letters (two copies ) registering on-spot export and import with the export processing zones' customs offices, clearly stating the goods volumes, categories and values. The export processing zones customs offices shall inspect and certify such official letters, of which one copy shall be kept by the customs offices for monitoring, another copy shall be enclosed with the dossiers kept by goods owners for producing at export-processing zone's gate.
Step 2: Importing enterprises shall:
- After fully receiving goods and four customs declarations already filled in, certified, signed and sealed by the exporting enterprises, fill in all the criteria for the importing enterprises on those four customs declarations.
- Register for carrying out the on-spot import procedures at the customs sub-departments, where the enterprises carry out the import procedures, according to the regulations and in compatibility with each type of export or import. Enclosed with the registrations are samples of on-spot import goods (for on-spot import goods for use as raw materials for export-processing and production).
Step 3: Customs sub-departments which carry out procedures for importing enterprises shall:
- Receive four on-spot export-import customs declaration forms and customs dossiers according to the provisions at Point 1, Section II of this Regulation; proceed with steps of registering declaration forms as prescribed for each type, conduct tax calculation and inspection ( for taxable goods) according to current regulations on import goods, with tax calculation prices being actually paid prices inscribed in the added value invoices. Seal up goods samples (if any) and hand them over to the enterprises for preservation and production for comparison when export procedures are carried out.
- Certify that the customs procedures have already been carried out, give signatures and seals on the four declaration forms.
- Keep one declaration and documents which the enterprises submit, return to enterprises three other declarations and documents which the enterprises produce.
- Importing enterprises shall keep one declaration and send the other two declarations to exporting enterprises.
- Notify such in writing to the local tax offices, which monitor taxation of on-spot importing enterprises for monitoring purpose.
Step 4: Exporting enterprises shall:
After receiving two on-spot export-import declarations already filled in, certified, signed and sealed by importing enterprises and the customs offices carrying out the import procedures, register for carrying out the on-spot export procedures with the customs sub-departments which carry out export procedures for enterprises.
Step 5: Customs sub-departments carrying out on-spot export procedures shall:
- Receive two customs declarations (already filled in, certified, signed and sealed by exporting enterprises, importing enterprises and customs offices carrying out the on-spot import procedures ) and other documents according to the provisions at Point 2, Section II of this Regulation.
- Proceed with steps of registering declaration forms as prescribed for each type, examine tax calculation (if any). Certify the completion of the customs procedures, then give signatures and seals on the customs declarations.
- Keep one declaration together with documents which enterprises submit, return to the enterprises another declaration and documents which the enterprises produce.
FOR THE MINISTER OF FINANCE