Nội dung toàn văn Circular No. 190/2011/TT-BTC providing for forms of the declaration, the declara
MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
No: 190/2011/TT-BTC | Hanoi, December 20, 2011 |
CIRCULAR
PROVIDING FOR FORMS OF THE DECLARATION, THE DECLARATION APPENDIX FOR NON-COMMERCIAL EXPORT, IMPORT GOODS AND REGULATIONS ON PRINTING, ISSUING, MANAGING AND USING FORMS OF DECLARATION, DECLARATION APPENDIX OF NON-COMMERCIAL EXPORT, IMPORT GOODS
Pursuant to the Law on Customs No.29/2011/QH10 of June 29, 2011 and the Law on Customs No.42/2005/QH11 of June 14, 2005 amending and supplementing a number of articles of the Law on Customs of June 14, 2005;
Pursuant to the Law on import and export duties No.45/2005/QH11 June 14, 2005;
Pursuant to the Law on tax administration No.78/2006/QH10 of December 29, 2006;
Pursuant to the Government’s Decree No.154/2005/ND-CPof December 15, 200 stipulating customs procedures, inspection and supervision ;
Pursuant to the Government’s Decree No.87/2010/ND-CP of August 13, 2010 detailing the implementation of the Law on export and import duties;
Pursuant to the Government’s Resolution 68/NQ-CP of December 27,2010 on simplifying administrative procedures within the scope of management of the Ministry of Finance and implementing the Prime Minister’s Official Dispatch No.854/TTg-KSTT of May 31, 2011 on handling of difficulties and problems of the Ministries and branches during the implementation of the plan of simplification of administrative procedures;
Pursuant to the Government’s Decree No.118/2008/ND-CP of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby provides for the forms of declaration, declaration appendix of non-commercial export, import goods and regulations on printing, distribution, management, use of forms of the declaration, the declaration appendix for non-commercial export, import goods as follows:
Article 1. To promulgate together with this Circular:
1. The form of declaration of non-commercial export, import goods (denoted as HQ/2011-PMD);
2. The form of declaration appendix for non-commercial export, import goods (denoted as PLHQ/2011-PMD);
3. Regulations on printing, issuing, managing and using the forms of the declaration, the declaration appendix for non-commercial export, import goods.
Article 2. This Circular takes effect on March 01, 2012. Clause 1, Article 1 of the Decision No. 1473/2002/QD-TCHQ of May 24, 2002 on issuing the model of customs seal of the Director General of General Department of Vietnam Customs.
Article 3. Director General of General Department of Vietnam Customs and relevant agencies, organizations and individuals shall be responsible for implementing provisions of this Circular.
| FOR THE MINISTER OF FINANCE |
REGULATIONS
FORMS OF DECLARATION, THE DECLARATION APPENDIX FOR NON-COMMERCIAL EXPORT, IMPORT GOODS AND REGULATIONS ON PRINTING, ISSUING, MANAGING AND USING FORMS OF THE DECLARATION, THE DECLARATION APPENDIX FOR NON-COMMERCIAL EXPORT, IMPORT GOODS
(Promulgated together with the Ministry of Finance’s Circular No.190/2011/TT-BTC of December 20, 2011)
Part 1.
REGULATIONS ON FORMS OF DECLARATION, DECLARATION APPENDIX FOR NON-COMMERCIAL EXPORT AND IMPORT GOODS
1. The declaration for non-commercial export and imports goods (denoted as HQ/2011-PMD), the declaration appendixfor non-commercial export, import goods (denoted as PLHQ/2011-PMD) are bilingual in English and Vietnamese (hereinafter referred to as the declaration and the declaration appendix); each type of declaration and declaration appendix include 02 copies (01 copy for customs, 01 copy for declarant).
2. The declaration and the declaration appendix have pink background with the words "XNK-PMD" on them; the declaration appendix; the declaration and the declaration appendixare of A4 size (21cm x 29.7 cm).
3. The declaration and the declaration appendixare distributed free of charge to the customs declarant for carrying out the procedure for export and import of goods for non-commercial purpose (non-commercial goods).
Part 2.
REGULATIONS ON PRINTING, DISTRIBUTION AND MANAGEMENT OF THE DECLARATION, THE DECLARATION APPENDIXFOR NON-COMMERCIAL EXPORT AND IMPORT GOODS
1. Responsibilities of General Department of Customs:
1.1. Unifying the printing mode, issue and management of the declaration and the declaration appendix.
1.2. Dispensing periodically the declaration and the declaration appendix to Customs Departments of provinces and cities.
2. Responsibilities of Customs Departments of provinces and cities:
2.1. Reporting periodically to the General Department of Customs the demand for declaration and declaration Appendix.
2.2. Dispensing the declaration and the declaration appendix to each affiliated Customs Sub-department (with a register to monitor the quantity for each affiliated Customs Sub-department) and particularly guiding the management, preservation and use of the declaration, the declaration appendix.
3. Responsibilities of Customs Sub-departments:
3.1. Receiving, managing, preserving the declaration, the declaration appendix under the instructions of the Customs Department of provinces and cities.
3.2. The declaration and the declaration appendix must be put at convenient and noticible locations, or be listed in the sub-department’s bulletin board so that the declarant could contact the customs to get the declaration and the declaration appendix free of charge.
3.3. Guiding the declarant to use the declaration and the declaration appendix in accordance with regulations in Part III below.
Part 3.
REGULATIONS ON THE USE OF THE DECLARATION, THE DECLARATION APPENDIX FOR NON-COMMERCIAL EXPORT AND IMPORT
1. The declarant could declare directly on the declaration, the declaration appendix or on the standard form of the declaration, the declaration appendix on the computer and the declared contents printed in the declaration (HQ/2011-PMD), the declaration appendix (PLHQ/2011-PMD).
2. The declarant when filling directly in the declaration, the declaration appendix and the customs officers when registering the declaration number, ccertifying the results of physical examination of goods and signing the declaration, the declaration appendix shall use only one type of ink and shall not use red ink, pencils or other types of ink that is easy to fade and could not display clearly contents of declaration, registration and certification. The declared, registered and certified contents on the declaration and the declaration appendix must not be erased, modified.
3. Regulations on the use of the declaration and the declaration appendix:
Criteria / cell on the declaration, the declaration appendix | Specific guidances |
Title of the declaration and the declaration appendix | If the goods are for export, strikethrough the word “import” (import). If the goods are for import, strikethrough the word “export” (export). |
Top left corner of the declaration | The declarant writes down the name of the Customs Department, Customs Sub-department where the declarant registers the declaration and carries out customs procedures for export, import goods. |
Top center of the declaration and the declaration appendix | The declaration’s number, date of registration: the number of the daily register at each Customs Department; the Appendix’s number: the number of each appendix attached to each declaration; the customs officer writes down the declaration’s number, denotement of import or export, code of the Customs Department (where the declaration is registered) in the following order: the declaration’s number / Export or import/ name of the customs sub –department for registration of the declaration / Non-commercial and the appendix’s number. Especially the name of the customs sub-department could be replaced by the code of Team specified by each sub-department. |
Top right corner of the declaration | The officer who registers the declaration writes down his/her full name and append the official seal. |
Cell 1 of the declaration | The declarant declares clearly, fully the name of the (organization, agency, enterprise, individual), address, Identity card / passport number (for the individual), tax code (for merchants). |
Cell 2 of the declaration | The declarant declares clearly, fully the name of the (organization, agency, enterprise, individual), address, identity card / passport number (for the individual), tax code (for business entities). |
Cell 3 of the declaration | The declarant declares clearly and fully his/her name, address, ID/passport number. |
Cell 4 of the declaration | Depending on the kind of import/export goods, the declarant checks (x) in the corresponding check-box of that goods. For example, check "x" in the check-box "TN-TX" / "TX -TN " to declare that non-commercial goods are temporarily imported for re-export / temporarily exported for re-import for a time limit / without contracts / under contracts without warranty and repair for equipment and machinery. |
Cell 5 of the declaration | If the goods are mails, the declarant shall declare the total number of mails and strike through the words bưu kiện, kiện, thùng, container; if the goods are parcels, the declarant shall declare the total number of parcels and strike through the remaining words similarly to mails. |
Cell 6 of the declaration | The declarant shall declare the means of transport such as: aircraft, ships, automobiles, international trains. |
Cell 7 of the declaration, section I of the declaration appendix | Description of goods: The declarant shall declare, describe the goods (name of goods, quality and specifications of goods) according supporting documents. a) In case the batch of goods contain more than 05 (five) types of goods, the declarant shall declare in cell 7 as follows: - On the declaration; declare the total types of goods which have been declared in the declaration appendix. - On the declaration appendix: declare, describe each type of goods. b) In case the batch of goods is affixed to a HS code while containing many parts or types of goods, the declarant shall declare in Cell 7 as follows: - On the declaration: declare the general name of the batch of goods. - The declarant may make a detailed declaration, not necessarily filling in the declaration appendix. |
Cell 8 of the declaration, section I of the declaration appendix | Code of goods: a) The custom declarant shall declare the code of goods in accordance with the corresponding code in the Tariff of preferential export, import duty issued by the Ministry of Finance. b) In case the batch of goods include more than 05 (five) types of goods, the declarant shall declare in Cell 8 as follows: - On the declaration: no declaration. - On the declaration: specifically declare the code of each type of goods. |
Cell 9 of the declaration, section I of the declaration appendix | Origin: a) In case the declarant requests to enjoy incentives for export, import duty, the declarant shall base on the name of country (where the goods are manufactured) displayed on the goods or base on the valid certificate of origin and relevant documents (if any) to declare in cell 9. b) In case the batch of goods contain more than 05 (five) types of goods, the declarant shall declare in cell 9 as follows: - On the declaration: no declaration. - On the declaration appendix: specifically declare the origin of each type of goods.of each type of goods. |
Cell 10 of the declaration, section I of the declaration appendix | Measurement unit: a) The declarant shall declare the measurement unit of each type of good (for example: piece, set, kg, m …) in accordance with the approved measurement unit by Vietnamese Government. b) In case the batch of goods contains more than 05 (five) types of goods, the declarant shall declare in cell 10 as follows: - On the declaration: no declaration. - On the declaration appendix: specifically declare the measurement unit of each type of goods. |
Cell 11 of the declaration, section I of the declaration appendix | Quantity of goods: a) The declarant shall declare the quantity, volume/weight of each type of goods in the goods batch of declaration according to the measurement unit in cell 10 b) ) In case the batch of goods contains more than 05 (five types of goods, the declarant shall declare in cell 11 as follows: - On the declaration: no declaration. - On the declaration appendix: specifically declare the quantity of each type of goods. |
Cell 12 of the declaration, section I of the declaration appendix | Unit price in foreign currency: a The declarant shall declare the price in foreign currency of each unit of goods by the measurement unit in cell 10. b) In case the batch of goods contains more than 05 (five) types of goods, the declarant shall declare in cell 12 as follows: - On the declaration: no declaration. - On the declaration appendix: specifically declare the unit price in foreign currency of unit price of each type of goods. |
Cell 13 of the declaration, section I of the declaration appendix | Value in foreign currency: a) The declarant shall declare the value in foreign currency of each type of goods, in particular: (quantity of the goods in cell 11) x (unit price in cell 10). b) In case the batch of goods contains more than 05 (five) types of goods, the declarant shall declare in cell 13 as follows: - On the declaration: declare the total value in foreign currency of types of goods declared on the declaration appendix. - On the declaration appendix: specifically declare the value in foreign currecny of each type of goods. |
Cell 14 of the declaration | Attached documents: The declarant shall declare documents related to the batch of goods such as: authorization letters, licenses, bills of lading … (if any). |
Cell 15 of the declaration, section I of the declaration appendix | - If the export, import goods is personal property, the declarant shall sign and write his full name without appending the seal in cell 15 of the declaration, section I of the declaration appendix; - If the goods belong to agencies, organizations, traders, the declarant shall sign with full name and append the seal in cell 15 of the declaration, section I of the declaration appendix. |
Cell 16 of the declaration, Part 1, section II of the declaration appendix | a) Form, method, place, time of physical examination of goods shall be decided, signed by the leader of the Customs Sub-department with full name in cell 16 of the declaration; in case the leader of the Customs Sub-department authorizes the team leader to conduct the examination, the authorization by the Head of customs sub-department must be made in accordance with governing provisions on authorization. b) Results of examination: The customs officer who conducts the physical examination of goods shall certify the result in cell 16 of the declaration, part 1, section II of the declaration appendix, sign with full name and append the officer’s seal. c) Requesting the sender/the receiver/the authorized person to verify the result of the physical examination by the customer officer, and then sign with full name. |
From cell 17 to cell 22 of the declaration, part 2, section II of the declaration appendix | a) The tax calculating officer shall calculate the export, import duty, the special consumption tax (if any), the value added tax under current regulations in cells 17, 18 & 19/ in the tax calculation sections on the declaration appendix; put down the total tax amount payable in cell 20 of the declaration; sign with full name, append the seal in cell 22 of the declaration. b) The customs officer responsible for tax collection shall put down the tax receipt number, fee receipt number (if any) in cells 20 and 21. |
Cell 23 of the declaration | In case the batch of good is pending for the license from the line management agency / pending for classification of goods code…, the customs officer conducting physical examination of goods/calculating tax shall verify in cell 23. |
Cell 24 of the declaration | The customer collecting tax and charfes shall certify “Customs procedures completed”, sign with full and append the seal in cell 24, |
Cell 25 of the declaration | a) The form, method, place and time of physical examination of goods of re-export/re-import (based on the declaration submitted by the declarant, the copy for declarant) shall be decided and signed by the head of Customs Sub-department writing his/her full name in cell 25; in case the head of Customs Sub-department authorizes the team leader to conduct the examination, the authorization must comply with governing provisions on authorization. b) The results of physical examinations of goods for re-import/re-export shall be verified by the customs officer conducting physical examination of goods for re-import/re-export in cell 25, sign with full name and append the seal. |
Cell 26 of the declaration | The customs officer conducting physical examinations of goods for re-import/re-export shall sign with full name and append the officer’s seal in cell 26. |
Cell 27 of the declaration | Used for liquidating the declaration for re-import/re-export goods. a) The officer receiving the liquidation dossier submitted by the declarant; basing on the physical examination results of goods in cell 25 on the declaration (the copy for declaration) to liquidate the declaration of re-import/re-export. b) The custom officer shall certify the re-import/re-export of goods, sign with full name and append the seal in cell 27 of 02 declarations (1 copy for the declarant, 1 copy for the customs). |
Cell 28 of the declaration | The customs officer shall put on the customs fee stamp in cell 28 (if any). |
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