Thông tư 01/2012/TT-BTC

CIRCULAR

GUIDING CUSTOMS CLEARANCE FOR IMPORT, EXPORT GOODS SUBJECT TO QUARANTINE

Pursuant to the Law on Customs No. 29/2001/QH10 of June 29, 2011 and the Law on amending, supplementing a number of articles of Law on Customs No. 42/2005/QH11 of June 14, 2005;

Pursuant to the Ordinance on Veterinary No. 18/2004/PL-UBTVQH11 of April 29, 2004;

Pursuant to the Ordinance on Plant Protection and Quarantine No. 36/2011/PL-UBTVQH10 of July 25^th 2011;

Pursuant to Government’s Decree No. 154/2005/ND-CP of December 15, 2005 detailing a number of articles of the Law on Customs regarding customs procedures, customs supervision and inspection;

Pursuant to the Government’s Decree No. 33/2005/ND-CP of March 15, 2005 detailing the implementation of a number of articles of the Ordinance on Veterinary; the Government’s Decree No. 119/2008/ND-CP of November 28^, 2008  on amending, supplementing a number of articles of the Government’s Decree No. 33/2005/ND-CP of March 15, 2005;

Pursuant to the Government’s Decree No. 02/2007/ND-CP of January 05, 2007 on plant quarantine;

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

The Ministry of Finance guides the customs clearance for import, export goods subject to quarantine as follows:

Article 1. Scope of regulation and objects of application

1. Scope of regulation:

This Circular guides the customs clearance for import, export goods subject to animal, plant, fisheries quarantine  (hereinafter referred to as quarantine).

2. Objects of application:

This Circular applies to organizations, individuals importing, exporting goods subject to quarantine (hereinafter referred to as goods owners); Customs Sub-departments, customs officers conducting goods import-export procedures (including e-customs procedures), relevant organizations and individuals.

Article 2. Customs clearance for import goods subject to quarantine

1. In case the goods owner submits the Notice of exemption from quarantine or Quarantine certificate, the Customs Sub-departments conducting procedures and customs clearance for goods, do not ask for submission of quarantine registration papers.

2. In case the goods owner submits quarantine registration papers, the relevant Customs Sub-departments shall conduct  customs clearance for goods basing on the quarantine locations specified in the Quarantine registration paper in accordance with one of the following 2 cases:

2.1 For quarantine locations at border-gates and inland clearance depot (ICD):

a) For shipments being registered the written declaration at the border-gate Customs Sub-department or ICD Customs Sub-departments: as the goods owner submits the Quarantine certificate (original copy), the border-gate Customs Sub-departments or ICD Customs Sub-departments shall conduct customs clearance for goods.

b) For shipments being registered the written declaration at the outside border-gate Customs Sub-departments: as the goods owner presents the Quarantine certificate (original copy), the border-gate  Customs Sub-departments shall conduct procedure for border gates transferring; as the goods owner submits the Quarantine certificate (original copy), the outside border-gate Customs Sub-departments shall conduct custom clearance for goods.

In case the border-gate Customs Sub-departments conduct actual inspection of goods upon the proposal of the outside border-gate Customs Sub-department, as the goods owner submits the Quarantine certificate, the border-gate Customs Sub-department shall conduct customs clearance for goods and transfer the dossier in compliance with regulations on import goods transferring gate.

2.2 For quarantine locations at quarantine isolation zones, plants, factories, storages, customs inspection locations outside border-gate area;

a) For shipments being registered the written declaration at the border-gate Customs Sub-departments:

a.1) As the goods owner submits the Goods transport paper (original copy) issued by the quarantine agency, the border-gate Customs Sub-departments shall conduct procedures for the goods owner to take goods to the quarantine location as specified on the Quarantine registration paper. In “Other records” section on the customs declaration (file copy of the customs and file copy of the customs declarers), customs officers shall put down “Goods pending for quarantine results; day, month, year”, sign, seal officer’s stamp.

a.2) As the commodity owner submits the Quarantine certificates (original copy), the border-gate Customs Sub-departments shall complete customs clearance for goods.

b) For shipments being registered the written declaration at the outside border-gate Customs Sub-departments:

b.1) As the goods owner presents the goods transport paper (or documents related to permission of goods transport to the quarantine location) issued by the quarantine agency, the border-gate Customs Sub-departments  shall settle the gate transfering procedure as provided for. The goods owner is responsible for preserving the status quo of goods for quarantine

b.2) As the goods owner submits the Quarantine certificate, the outside border-gate Customs Sub-departments shall conduct custom clearance for goods.

c) Duration for the goods owner to submit the Quarantine certificate is 30 days at the latest, as from the date of taking goods to the quarantine location. In case the goods owner fails to submit on time or do not submit the Quarantine certificate at all, he or she shall be handle in compliance with regulations as provided for in Clause 3 Article 6 of this Circular.

Article 3. Customs clearance for export goods subject to quarantine

1. When carrying out procedures of exporting goods subject to quarantine, the goods owner shall submit 01 copy and present the original of Quarantine certificate or papers proving export quarantine eligibility (referred to as Quarantine certificates) issued by the quarantine agency to the Customs Sub-departments therein the declaration being registered for export procedures.

2. For gate-transferred export goods being quarantined and issued the domestic quarantine certificate, may be replaced with the Export quarantine certificate at the border-gate upon the proposal of the purchaser or the regulations of the import country, the goods owner shall submit 01 copy, present the original of Export quarantine certificate for the border-gate Customs Sub-departments in order to conduct export procedures and verify in the copies and transfer to the outside border-gate Customs Sub-departments to save and monitor.

Article 4. Customs clearance of goods subject to quarantine with regard to other cases

1. Goods temporarily imported for re-export

a) When conducting temporary import procedures: conduct customs clearance similarly to that of import goods as guided in Article 2 of this Circular

b) When conducting re-export procedures: the border-gate Customs Sub-departments shall conduct export procedures basing on results of inspection and confirmation of fully meeting the export conditions by the quarantine agency.

2. Goods temporarily exported for re-import:

a) When conducting temporary export procedures: conduct customs clearance similarly to export goods as guided in Article 3 of this Circular

b) When conducting re-import procedures: conduct customs clearance similarly to import goods as guided in Article 2 of this Circular

3. Goods in transit, transfer, transshipment:

a) Goods being directly transported from the exporting country to the importing country without going through Vietnam’s border-gates shall not have to go through customs procedures

b) For goods in transit, transfer, transshipment through Vietnam’s territory or Vietnam’s border-gates and put into bonded warehouses, in goods transshipment areas at Vietnam’s harbors, shall conduct similar to temporarily imported for re-export goods as guided in Clause 1 of this Article.

4. Non-trading export, import goods:

Non-trading export, import goods (including goods, accompanied luggage upon exit and entry) subject to quarantine: the goods owner must register quarantine with the quarantine agency, Customs Sub-department conducting customs procedures only conducts customs clearance for goods, luggage when they have Quarantine certificate.

5. Exchange goods of border residents

Exchange goods of border residents shall be implemented quarantine as provided for in point b, section 3, part I of the Joints Circular No. 01/2008/TTLT-BCT-BTC-BGTVT-BNNPTNT-BYT-NHNN of January 31, 2008 of Inter-Ministry of Industry and Trade, Finance, Transport, Agriculture and Rural Development, Health, and the State Bank

Article 5. Responsibilities of goods owners.

1. To carry out customs procedures in accordance with current regulations and customs clearance for goods as guided in this Circular when export, import goods subject to quarantine.

2. To be responsible for keeping good conditions of goods lot brought to the quarantine locations outside the locality under management of customs to implement requirements of quarantine.

3. To submit Quarantine certificate to the customs agency in order to complete procedures for custom clearance for goods in accordance with the prescribed duration.

4. To implement decisions of handling of competent agencies with acts of violation of law relating to quarantine procedures and customs procedures.

Article 6. Responsibilities of the Customs Sub-department

1. To conduct customs procedures in accordance with current regulations and conduct customs clearance for import, export goods subject to quarantine as guided in this Circular.

2. To monitor dossiers of shipments handed over to good owners to take back for preservation while waiting for quarantine results. 5 days prior to expiry of the time-limit for submitting quarantine certificate, have to issue written notice to the goods owner on coming and submitting quarantine certificate in order to complete customs clearance for goods.

3. To handle violations of Quarantine certificate submission:

a) If the goods owner submit quarantine certificate later than provisions in point c, clause 2.2, Article 2 of this Circular, make record and sanction administrative violation for late submission of documents of customs dossier as provided for in clause 3 Article 1 in the Government’s Decree No. 18/2009/NĐ-CP of February 18, 2009, unless the late submission is due to quarantine time be extended, being informed with written notice by the quarantine agency to the customs agency conducting procedures.

b) If the goods owner has not submitted quarantine certificate as prescribed after being informed, make violation dossier (including: written proposal on investigating the shipment, written notice to the goods owner about submission of the Quarantine certificate, customs dossier of the shipment), transfer to the investigation force against smuggling under the Department of Customs of provinces, cities to investigate and handle as provided by Law.

c) To inform to quarantine agencies about goods breaching owners and being handled as stipulated in point a, or point b in this clause for the quarantine agencies to apply measures of goods quarantine at border-gate regarding to the later import times of the breaching goods owners. The notification shall be executed within 02 working days at the latest as from the date of handling cases.

4. To handle goods failing to meet quarantine requirements

a) Goods permitted to recycle: basing on the decision of the competent agency, to allow the goods owner to take back goods for recycling, on the declaration put down “goods permitted to recycle in accordance with Decision No. … of … “; if the shipment is preserved in an isolation area or storage, the goods owner shall implement recycling in accordance with decision of the competent agency. When goods owner submits the original quarantine certificate or written confirmation of the competent agency regarding the shipment meets export requirements, customs clearance for goods is completed.

b) Goods compelled to destruction: basing on the decision of the competent agency, confirm “Goods being destructed in accordance with Decision No. … of …, goods destruction report dated …” on the declaration of import goods to complete the customs procedures for that shipment.

c) Goods compelled to re-export: basing on the decision of the competent agency, conduct procedures for goods re-export as prescribed regarding imported goods but compelled to export back. Do not allow to re-export goods into Vietnam’s non-tariff zones. Customs dossiers do not require written agreement to take back goods of the foreign goods owner. When re-export procedure is finished, put down the number and date of the decision on compelling to re-export on the import declaration and export declaration to liquidate the declaration of the shipment.

5. To collaborate with competent agencies in providing information, customs dossiers; to participate in handling, consultancy council, and relevant tasks when required.

6. To guide the goods owner to register quarantine in case the goods owner fails to identify the goods subject to quarantine when declaring to the customs.

7. To collaborate with quarantine agencies to inspect goods regarding the shipment subject to both customs inspection and quarantine in order to limit problems when the goods owner must present goods many times to competent agencies.

Article 7. Effect

1. This Circular takes effect from February 15, 2012 and replace contents guiding the customs clearance procedures for export, import goods subject to quarantine stipulated in the Joint Circular No. 17/2003/TTLT/BTC-BNN-BTS of March 14, 2003 of the Ministry of Finance, Ministry of Agriculture and Rural Development, Ministry of Aquatic Products (now merged into the Ministry of Agriculture and Rural Development)

2. If there is any problem arising in the course of implementation, suggest organizations and individuals to feedback to the Ministry of Finance (The General Department of Customs) for consideration and settlement./.