Thông tư 121/2021/TT-BTC

CIRCULAR

REGULATIONS ON CUSTOMS PROCEDURES applicable to IMPORTS SERVING COVID-19 PREVENTION AND CONTROL, CUSTOMS DOSSIER SUBMISSION AND PHYSICAL INSPECTION OF GOODS DURING THE COVID-19 PANDEMIC

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21,2015 elaborating and providing guidance on implementation of the Law on Customs providing for customs procedures, examination, supervision and control procedures and the Government's Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to Decree No. 08/2015/ND-CP ;

Pursuant to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 elaborating and providing guidance on implementation of the Law on Export and Import Duties and the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021 on amendments to Decree No.134/2016/ND-CP;

Pursuant to the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 elaborating certain Articles of the Law on Foreign Trade Management in terms of origin of goods;

Pursuant to the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 elaborating certain Articles of the Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on the functions, tasks, powers and organizational structure of the Ministry of Finance;

Implementing the Government’s Resolution No. 86/NQ-CP dated August 06, 2021 on urgent solutions for Covid-19 prevention and control to implement Resolution No. 30/2021/qh15 dated July 28, 2021 by the 15th  National Assembly;

Implementing the Government’s Resolution No. 105/NQ-CP dated September 09, 2021 on assistance for enterprises, cooperatives, household businesses amid Covid-19 pandemic:

Implementing the Government’s Resolution No. 106/NQ-CP dated September 11, 2021 on tax policies applicable to goods imported for supporting Covid-19 prevention and control;

At the request of Director General of Department of Customs.

The Minister of Finance promulgates a Circular on customs procedures applicable to imports, customs dossier submission and physical inspection of goods amid Covid-19 pandemic.

Article 1. Scope

This Circular sets forth:

1. Customs procedures applicable to imports that are aid from foreign donors; gifts imported from foreign countries or goods imported for supporting, donating or giving to the Government, the Ministry of Health, the People’s Committees of provinces/cities, the Vietnamese Fatherland Front of provinces/cities for the purpose of emergency aid of Covid-19 prevention and control, treatment and medical examination and treatment amid Covid-19 pandemic (hereinafter referred to as “imported aid and gifts for Covid-19 prevention and control”).

2. Submission of customs dossiers of exports/imports in order to reduce congestion of goods during customs clearance amid the Covid-19 pandemic.

3. Physical inspection of goods at the request of Sub-Departments where customs declaration forms are registered.

Article 2. Regulated entities

1. Declarants.

2. Customs authorities and officials.

3. Agencies, organizations and individuals having relevant rights and duties.

Article 3. Customs procedures applicable to imported aid and gifts for the Covid-19 prevention and control

1. Customs procedures applicable to imported aid and gifts for the Covid-19 prevention and control prescribed in Article 50 of the Law on Customs and Clause 7 Article 26 of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 elaborating and providing guidance on implementation of the Law on Customs providing for customs procedures, examination, supervision and control procedures.

2. Documents of a customs dossier include:

a) The incomplete import declaration;

b) A written confirmation of the state competent authority:

b.1) Regarding imports that are aid from the foreign donor: a decision on approval or a written agreement to receive the aid goods for Covid-19  prevention and control of the competent authority.

b.2) Regarding goods which are gifts imported from foreign countries: A written gift agreement between the foreign donor and the Vietnamese recipient for Covid-19 prevention and control or a competent authority’s written approval for receipt of the gift by a Vietnamese organization or individual for Covid-19 prevention and control.

b.3) Regarding goods imported by Vietnamese organizations or individuals as aid, donation and gifts for Covid-19 prevention and control: A written approval for reception of goods of the Prime Minister, the Ministry of Health or the People's Committee of the province/city, the Vietnam Fatherland Front Committee of the province/city.

The documents prescribed in Point b of this Clause shall be original copies, photocopies or scanned copies bearing the digital signature of the customs declarant.

c) An import license if the goods require the import license as prescribed in the list;

d) A written notice of inspection area or inspection result of professional inspection agencies in case goods are on the list of goods that require professional inspection;

d) Declaration of aid certified by the Finance agency applicable to goods provided as aid for Vietnam by foreign organizations or individuals according to the law on management and use of grants;

e) Other relevant documents of the customs dossier applicable to imports prescribed in Clause 5 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 on amendments to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance providing for customs procedures; customs inspection and supervision; export and import duties and tax administration applicable to imports and exports.

3. Deadline for customs dossier submission:

a) A customs declarant must submit the documents prescribed in Point b Clause 1 of this Article by the date of registration of the incomplete customs declaration.

b) A customs declarant may delay the submission of the documents prescribed in Points c, d, d, e Clause 1 of this Article for up to 30 days from the date of registration of the incomplete customs declaration form applicable to imports attached together with the complete customs declaration.

4. A declarant shall:

a) Declare and submit the incomplete customs declaration according to the provisions in Article 50 of the Law on Customs and Clause 7 Article 26 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government and submit documents of the customs dossier according to the deadline prescribed in Clause 3 of this Article.

b) Declare information to request permission for late submission of documents prescribed in Points c, d, d and e Clause 2 of this Article (except for the case specified in Clause 1 Article 11 of Circular No. 13/2021/TT-BYT dated September 16, 2021 of the Minister of Health on issuance of registration number and import of medical equipment serving Covid-19 pandemic management in case of emergencies) in the "notes" box on the electronic customs declaration according to form No. 01 Appendix I Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance on amendments to Circular No. 38/2015/TT- BTC dated March 25, 2015 of the Minister of Finance providing for customs procedures; customs inspection and supervision; export and import duties and tax administration applicable to imports and exports.

The customs declarant shall incur penalty in accordance with the law on customs and law on tax in case of failure to meet the submission deadline of 30 days from the registration date of the incomplete customs declaration.

When submitting the complete customs declaration and documents of the customs dossier according to point b clause 3 of this Article, in case the customs declarant or the Sub-department of Customs is in the area subject to distancing, quarantine or lockdown according to the notice of the competent authority and if the customs declarant is unable to submit the documents by the deadline specified in this Clause, the customs declarant must submit the documents that were not submitted to the customs authority and 01 photocopy of the written notice of the competent authority about the application of the distancing, quarantine or lockdown measures certified by the digital signature of the customs declarant within 05 working days from the expiry date of the distancing, quarantine or lockdown according to the notice of the competent authority.

In case the documents prescribed in Clause 1 of this Article are already issued on the Vietnam National Single Window, the declarant is not required to submit physical documents to the customs authority.

c) Maintain the original condition of goods at the storage location and only put the goods into use after they granted customs clearance by the customs authority.

5. A customs authority shall:

a) Carry out clearance procedures according to provisions in Article 50 of the Law on Customs in 2014, Clause 7 Article 26 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government elaborating and providing guidance on implementation of the Law on Customs providing for customs procedures, examination, supervision and control procedures; Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance (amended in Circular No. 39/2018/TT-BTC dated April 20, 2018) and this Circular.

b) Monitor the late submission and urge the submission of relevant documents of the customs dossier and update the late submission documents submitted by the customs declarant through the customs electronic data processing system.

c) Impose penalties according to the provisions and make a written notice and submit to the professional management agency, professional inspection agency, aid confirmation agency, governing body or local authority of the organization or individual if the declarant does not submit these documents to the customs authority in case of failure to meet the submission deadline of these documents according to the provisions.

Article 4. Customs dossier submission in reducing congestion of goods during customs clearance amid the Covid-19 pandemic and responsibilities of customs declarants and customs authorities.

1. Conditions for customs dossier submission of customs declarants prescribed in Clause 2 of this Article:

a) The customs declarant or the Sub-Department of Customs is in an area subject to distancing, quarantine or lockdown according to the notice of the competent authorities for prevention and control of the Covid-19.

b) Documents of the customs dossier have to be submitted during the distancing, quarantine or lockdown period.

2. Documents of the customs dossier applicable to imports/exports according to the provisions prescribed in Clause 5 Article 1 of Circular No. 39/2018/TT-BTC shall be submitted in physical document forms (including: original copies, certified copies) and the customs declarant may submit scanned-copies certified by the digital signature of the declarant through the customs electronic data processing system while following customs procedures. In addition, the declarant shall submit a scanned-copy of the written notice of the competent authority about application of the distancing, quarantine or lockdown measures certified by the digital signature of the customs declarant.

Documents for certification of goods origins shall be submitted in accordance with Circular No. 47/2020/TT-BTC dated May 27, 2020 of the Minister of Finance governing required time for submission of proofs of origin and types of proofs of origin associated with imported goods applied during the Covid 19 pandemic.

3. The customs declarant shall declare information on request for late submission of the physical documents in the "Notes" box on the electronic customs declaration according to Forms No. 01 and No. 02 of the Appendix issued together with Circular No. 39/2018/TT-BTC .

4. Deadline for additional physical document submission

a) The customs declarant must submit additional physical documents of the customs dossier of imports/exports according to the provisions prescribed in Clauses 2 and 3 of this Article within 30 days from the date of registration of the customs declaration.

In case of force majeure due to the declarant or the Sub-Department of Customs is in the area subject to distancing, quarantine or lockdown, the deadline shall be extended by 05 more working days from the expiry date of the distancing, quarantine or lockdown period according to the notice of the competent authority, and the declarant shall submit the physical documents of the customs dossier as prescribed in Clause 2 of this Article attached together with 01 photocopy of the written notice of the competent authority about application of the distancing, quarantine or lockdown measures certified by the signature of the customs declarant to the customs authority.

b) The customs declarant shall incur penalty in accordance with the law on customs in case of failure to meet the submission deadline prescribed in this clause and the additional physical document submission on the incomplete customs declaration which is submitted to the customs authority.

5. A customs authority shall:

a) Settle customs procedures in accordance with the provisions prescribed in Circular No. 38/2015/TT-BTC ; Circular No. 39/2018/TT-BTC and this Circular.

b) Update information about license on system to monitor the late submission period after receiving the scanned-copies from the declarant through the customs electronic data processing system in case the late submission documents are licenses for import/export

c) Monitor and impose penalties in accordance with the law on customs in case of failure to meet the submission deadline or document submission prescribed in this Article.

Article 5. Regulation on physical inspection of goods at the request of Sub-Departments where customs declaration is registered

1. In case imports/exports are subject to physical inspection of goods and the Sub-Department where customs declaration is registered has a physical request or electronic request sent through the Customs electronic data processing system, the Sub-Department where goods are stored shall carry out the physical inspection.

2. Procedures for physical inspection of goods at the request of the Sub-Departments where customs declaration is registered shall be implemented according to the provisions prescribed in clause 18 Article 1 of Circular No. 39/2018/TT-BTC .

Article 6. Entry into force

1. This Decree comes into force from the date on which it is signed. In consideration of the effects of the Covid-19 pandemic on customs clearance of imports/exports, the Minister of Finance may promulgate Circulars on amendments, replacement or annulment this Circular.

2. In case the legislative documents referred to this Circular are amended or replaced, the newest document shall be applied.

3. Difficulties that arise during the period of implementation of this Circular, should be reported promptly to the Ministry of Finance for consideration and amendment./.