Thông tư 36/2011/TT-BTC

CIRCULAR

STIPULATING THE CUSTOMS PROCEDURE FOR IMPORTED AND EXPORTED GOODS AND GOODS IN TRANSIT VIA OVERLAND EXPRESS DELIVERY SERVICES

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

Pursuant to the June 14, 2005 Law on export duty and import duty No. 45/2005/QH11;

Pursuant to the Government’s Decree No. 154/2005/ND-CP dated 15/12/2005, detailing a number of Articles of Customs Law on customs procedures, customs inspection and supervision; 

Pursuant to the Government’s Decree No. 87/2010/ND-CP dated 13/8/2010, detailing implementation of a number of Articles of Law on export duty and import duty;

Pursuant to the Decision No. 78/2010/QD-TTg dated 30/11/2010 of the Prime Minister, on the level of value of imports sent via the express delivery service which are exempt from duty and tax;

In furtherance of the Government’s Resolution No. 68/NQ-CP dated 27/12/2010, on simplifying administrative procedures within management function of the Ministry of Finance;

Pursuant to the Government’s Decree No. 118/2008/ND-CP dated 27/11/2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

The Ministry of Finance stipulates customs procedures for imported and exported goods and goods in transit via overland express delivery services as follows:

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular stipulates the customs procedure for imported and exported goods and goods in transit via overland express delivery services.

Article 2. Subjects of application

1. Enterprises providing express delivery services in regard to imported and exported goods according to prevailing Vietnamese law (below collectively referred to as enterprises).

2. Agencies, organizations, traders and individuals having imported and exported goods and goods in transit via overland express delivery services and other relevant agencies, organizations, traders and individuals as prescribed by law.

3. Customs agencies.

Article 3. Road channels and border gates

Road channels and border gates for means of transport that carrying the imported and exported goods and goods in transit via overland express delivery services are prescribed as follows:

1. From Vietnam to China and vice versa passing Huu Nghi international border gate – Lang Son province.

2. From Vietnam to Laos/Thailand/Singapore/Malaysia and vice versa passing Lao Bao international border gate – Quang Tri province /  Cau Treo international border gate – Ha Tinh province.

3. From Vietnam to Cambodia and vice versa passing Moc Bai international border gate – Tay Ninh province.

Article 4. Locations to do customs procedures

1. Customs procedures for the imported and exported goods and goods in transit are performed by Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport border gate, Customs Sub-Department at Tan Son Nhat international airport border gate.

2. Customs procedures for means of transport that carrying the imported and exported goods are performed at border gates by Huu Nghi, Cau Treo, Lao Bao and Moc Bai border gate customs Sub-Departments.

Article 5. Specific provisions

1. Enterprises receiving exported goods and delivering imported goods:

Enterprises shall self organize receipt of exported goods from goods owners and delivery of imported goods after customs clearance to goods owners; locations to do customs procedures for goods export  and customs clearance of imported goods shall comply with Article 4 of this Circular.

1.2. Enterprises shall, based on current regulations on policy for management of exported and imported goods and regulations already been notified in writing by competent agencies, notify and explain to goods owners about cases in which goods are not exported, imported and must be handled as prescribed by law.

2. Means of transport for carrying goods must be specialized means of enterprises satisfying requirements on customs sealing and customs supervision. When means of transport are on exit or entry, customs procedures must be performed according to current regulations. If means of transport carry goods according to fixed route channel and border gate, are on exit and entry regularly through border gates, the persons controlling such means are required to make customs declaration for means on a 06-month basis once only; the customs sub-department shall update and monitor next times of exit or entry with book or computer network system under regulations of the General Department of Customs.

3. Customs procedures for the exported and imported goods (other than letters, diplomatic bags, consular bags, goods banned from export, banned from import) shall be performed in accordance with regulations for types of respective exported and imported goods.

4. On the basis of determining time when means of transport carry goods to border gates or goods are transported to locations to do customs procedures, enterprises shall register advance in writing and send to relevant Customs Sub-Department regarding time to do customs procedures for means on exit, entry or exported or imported goods (including time for doing regular procedures and time for doing procedures in irregular cases).

5. Regarding determination of goods which have been exported:

For goods exported through overland border gates, it is based on declaration form of exported goods which have been finished customs procedures (not required to be certified by customs agency of export border gate: “GOODS HAVE BEEN EXPORTED”), documents of transport and transfer slip of exported goods via overland express delivery service (according to form 02-PCCKCPN promulgated together with this Circular) certified by customs agency of export border gate.

6. Enterprises using seals to affix on customs declaration forms shall comply with the following provisions:   

6.1. Responsibilities of enterprises:

6.1.1. Enterprises shall send a written request for registration of using seals to affix on customs declaration forms to Customs Departments of Ha Noi, Da Nang or Ho Chi Minh city (where enterprises do customs procedures for goods export or import); content of written request clearly indicate: seal specimen (seal specimen similar to seal specimen of customs officer); quantity of seals; quantity of employees using seals and information including: full name, date of birth, permanent residence, signature specimen of employees assigned use of seals; time of assigning use of seals.

6.1.2. Enterprises shall take responsibilities before customs agencies for managing seal specimen, quantity of seals, and quantity of employees using seals (quantity of employees using seals must be conformable with the registered quantity of seals).

6.1.3. Enterprises shall be responsible for seal use of their employees:

- Only employees whose seals have been registered with City Customs Departments may make customs declaration forms and sign on, stamp employee’s seal on customs declaration forms.

- Seals are used to stamp on customs declaration forms only after employees have filled in customs declaration forms; employees are prohibited to use seals in contravention with the registered purpose.

6.2. Responsibilities of Customs Departments of Ha Noi, Da Nang, Ho Chi Minh cities

6.2.1. To receive written request for registration of using seals to affix on customs declaration of enterprises, consider and approve contents requested by enterprises.

6.2.2. To forward contents requested by enterprises (which have been approved by City Customs Departments) to relevant Customs Sub-Departments to coordinate with enterprises for implementation.

Article 6. Provisions on channel division of imported and exported goods, and customs inspection

1. Provisions on channel division of imported goods, and customs inspection:

Goods of channel 1: including imported goods which are commercial documents, papers; imported goods subject to privileges and immunity as prescribed by law; imported goods not required to pay tax, including imported goods subject to commodities not bear tax, imported goods subject to tax (goods have no contract between consignor and consignee) but eligible for tax exemption according to prevailing law, except for goods defined at point 1.3 of this Clause.

Regarding customs inspection: Goods of this channel shall be exempt from actual inspection over goods. In case it is necessary, leader of Customs Sub-Department may decide on probability inspection with rate of between 1% and 5% of entire goods. Actual inspection over goods is conducted with cargo scanner. In case of detecting goods having signs of violation, goods shall be practically checked by manual method for entire lot of goods.

1.2. Goods of channel 2: including imported goods required to pay tax, at value declared up VND 20,000,000 (twenty million VND).

Regarding customs inspection: 100% of goods of this channel shall be practically checked by cargo scanner. In case it is necessary, leader of Customs Sub-Department may decide on probability inspection with rate of between 3% and 5% of entire goods by manual method.

1.3. Goods of channel 3: including imported goods on list of channel management, goods subject to conditional import, imported goods required to pay tax at value declared up more than VND 20,000,000 (twenty million VND), imported goods being commodities of key inspection as prescribed by specialized state management agencies, goods which have not yet been identified content of customs declaration, goods with doubts of the declared value as prescribed by law.

Regarding customs inspection: 100% of goods of this channel shall be practically checked by manual method. Especially, for imported goods under type of investment, processing, production for export, business, the actual inspection of goods shall comply with separate provisions of each type of imported goods.

2. Provisions on channel division of exported goods and customs inspection:

2.1. Exported goods being commercial documents, papers, goods eligible for privileges and immunity as prescribed by law, goods not required to pay tax (including export goods not subject to tax, goods subject to tax but eligible for tax exemption as prescribed by law) shall be divided goods channel and conducted customs inspection similar to goods of channel 1 as prescribed at point 1.1, Clause 1 of this Article.

2.2. The exported goods being goods subject to tax payment, goods on list of line management, goods subject to conditional export, exported goods subject to key inspection as prescribed by specialized state management agencies shall be conducted actual inspection by cargo scanner. Leader of Customs Sub-Department shall decide on lot of goods which must be checked practically by manual method.

Chapter 2.

CUSTOMS PROCEDURE FOR IMPORTED GOODS

Imported goods shall be done customs procedures at location for performing customs procedures of Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport border gate, Customs Sub-Department at Tan Son Nhat international airport border gate.

Article 7. Before arrival of goods

1. Responsibilities of enterprises:

1.1. To receive goods summary declaration form from foreign partner; forward it to Customs Sub-Department not later than 02 hours before goods arrive location to do customs procedures.

1.2. To conduct goods channel division as prescribed at Clause 1 Article 6 of this Circular.

1.3. Customs declaration:

1.3.1. Enterprises, agencies, organizations and individuals being customs declarant.

1.3.2. Enterprises shall, on behalf of goods owners, directly do customs procedures for import goods (except for letters, diplomatic bags, or consular bags), take responsibilities for implementing policies on managing import goods, tax, fee, other revenues and rights and obligations of goods owners as prescribed by law.

1.3.3. Enterprises shall implement customs declaration for each batch transported to location for doing customs procedures.

1.3.4. Enterprises shall, based on the goods summary declaration form and documents enclosed with lot of goods (if any) to conduct customs declaration.

1.3.4.1. The customs declaration includes goods channel division as prescribed at point 1.2 Clause 1 of this Article.

1.3.4.2. Goods not subject to tax payment shall conduct customs declaration according to the detailed declaration of exported/imported goods with no tax (according to form HQ 01-BKHCPN promulgated together with this Circular).

- The detailed declaration form of exported/imported goods with no tax shall have legal value such as normal customs declaration forms.

- Especially, goods being gift, donations, sample goods to organizations, traders in Vietnam at tax calculation value less than VND 5,000,000 (five million VND) but total payable tax amounts is less than VND 50,000,000 (fifty thousand VND) shall be not required to do procedures for tax exemption, and conduct customs declaration and inspection under regulation applicable to goods not subject to tax payment.

1.3.4.3. For goods subject to tax payment, goods of line management, subject to state quality inspection, food safety and hygiene inspection, luggage of persons on exit or entry, customs declaration shall be performed separately on each customs declaration form for each lot of goods.

1.3.4.4. Enterprises shall be responsible for the accuracy of declared contents and ensure the uniformity and adequacy of content of customs declaration.

1.3.5. If goods owners request to directly do customs procedures, goods owner shall directly declare on customs declaration form.

1.3.6. If goods owners request to make a separate customs declaration form for their goods, enterprises shall declare on separate customs declaration form.

1.3.7. Enterprises shall receive decisions of Customs Sub-Department about content of customs declaration which must be adjusted (if any).

1.4. For enterprises using system of computer network between enterprises and Customs Sub-Departments, enterprises shall implement the following contents on system of computer network:

1.4.1. To perform points 1.1, 1.2, 1.3, Clause 1 of this Article.

1.4.2. To send content of customs declaration to Customs Sub-Department.

1.4.3. Submission and producing of papers related to each type of exported or imported goods as prescribed in Circular No. 194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance shall perform as follows:

When enterprises submit papers related to lot of exported, imported goods, they are not required to make a copying of original on this paper provided that they must entirely take responsibilities for the accuracy, uniformity and adequacy of information on related papers submitted to Customs Sub-Department in comparison with content of data transmitted to Customs Sub-Departments.

2. Responsibilities of Customs Sub-Departments:

2.1. To receive the goods summary declaration form and content of customs declaration from enterprises.

2.2. On the basis of available professional data, inspection criteria under regulation, combination of applying measures for risk management and other professional measures such as collection of information... for study, analysis, inspection over customs declaration (including goods classification) of enterprises.

2.3. In case of having content of customs declaration required to adjust, customs officer (officer perform under authorization of leader of Customs Sub-Department) shall decide immediately content required to be adjusted for enterprises to implement adjustment (decision on adjustment shall be written at column of note – form HQ 01-BKHCPN); customs officer shall update contents of customs declaration which must be adjusted into professional database stated in point 2.2, Clause 2 of this Article.

2.4. In case of having no content of customs declaration required to adjust, customs officer shall notify immediately enterprises that Customs Sub-Department has accepted contents of customs declaration.

2.5. For “goods which have not yet identified contents of customs declaration” as prescribed in point 1.3, Clause 1 Article 6 of this Circular, Customs Sub-Department shall guide enterprises to conduct customs declaration according to the list of imported goods not indentifying content of customs declaration (according to form HQ02-BKHCPN promulgated together with this Circular).

2.6. For enterprises using system of computer network between enterprises and Customs Sub-Departments, Customs Sub-Departments shall implement contents prescribed at points 2.1, 2.2, 2.3, 2.4, and 2.5 Clause 2 of this Article on system of computer network.

Article 8. Upon goods arrive

1. Responsibilities of enterprises:

1.1. Based on decision of Customs Sub-Department about content of customs declaration, practically divide channel for goods. Each channel of imported goods shall be marked by sticking various color papers on each parcel, package of goods before ending practical division of goods, specified as follows:

- Goods of channel 1: pasted with green paper (except for commercial documents or papers);

- Goods of channel 2: pasted with yellow paper;

- Goods of channel 3: pasted with red paper.

Enterprises shall be responsible for the printing, management and use of mentioned-above color papers.

1.2. Submission of customs dossier, including the following papers:

- The detailed list of exported/imported goods with no tax (for goods not subject to tax payment): 02 copies (printed from computer).

- Customs declaration: 02 originals (for goods other than goods not subject to tax payment).

- Submission and producing of papers related to each type of exported or imported goods as prescribed in Circular No. 194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance.

1.3. To produce goods subject to field inspection to customs officers.

1.4. If imported goods fail to deliver to goods owners, before returning goods to place of consignor (transport back original country), enterprises shall implement as follows:

- Enterprises send a document to Customs Sub-Department to request for returning goods back to place of consignor for imported goods which fail to deliver to goods owners;

- After leader of Customs Sub-Department has accepted, enterprises may submit original of customs declaration form (copy kept by customs declarant); produce goods to customs officers for actual inspection over such goods before exporting goods to return back to place of consignor.

1.5. For goods which have been taken mistakes of international route (goods from this country are transported wrongly to other country), enterprises shall send document to Customs Sub-Department to request for transporting back goods which take mistakes of route to the delivery country (export country) or transporting goods which have been taken mistakes of route to country stated in address on packaging after being accepted by leader of Customs Sub-Department.

2. Responsibilities of Customs Sub-Departments:

2.1. To supervise enterprises’ implementation of practical goods channel division.

2.2. To conduct customs inspection for imported goods as prescribed at Clause 1 Article 6 of this Circular.

2.3. Customs officers shall re-check the import goods which have been finished customs clearance but enterprises fail to deliver goods to owners before enterprises export such goods with the aim to return goods to place of consignor.

2.4. To receive written request of enterprises as prescribed at point 1.5, Clause 1 of this Article to consider and settle in case where enterprises return goods which have been taken mistakes of route to the delivery country (export country) or transporting goods which have been taken mistakes of route to country stated in address on packaging and Customs Sub-Department shall implement customs supervision over this case.

Chapter 3.

CUSTOMS PROCEDURES FOR EXPORTED GOODS

Article 9. Customs procedures for exported goods

1. Responsibilities of enterprises:

1.1. To conduct export goods classification as prescribed at Clause 2 Article 6 of this Circular.

1.2. To conduct in manner similar to contents prescribed at points 1.2, 1.3, Clause 1 Article 8 of this Circular.

1.3. To make the summary declaration form of export goods.

2. Responsibilities of Customs Sub-Departments:

2.1. To supervise enterprises’ implementation of practical goods channel division.

2.2. To conduct customs inspection for exported goods as prescribed at Clause 2 Article 6 of this Circular.

2.3. If goods are not eligible for export, Customs Sub-Department shall notify reason for enterprises to do procedures for return to goods owners (except for goods banned from export which must be handled in accordance with current law).

2.4. To receive export goods which have finished customs procedures at other Customs Sub-Departments and change destination border gate with the aim to export to China/Laos/Cambodia.

Chapter 4.

PROCEDURES FOR CHANGING BORDER GATE APPLICABLE TO IMPORTED GOODS

Article 10. Procedures for changing border gate applicable to imported goods

1. At Customs Sub-Departments of Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates:

1.1. Responsibilities of enterprises:

1.1.1. To submit the summary declaration form of imported goods to Customs Sub-Department.

1.1.2. To produce means of transport that carry imported goods.

1.1.3. To organize the loading goods from foreign means of transport to Vietnamese means of transport (if any).

1.1.4. If entire the imported batch has name and address of receivers in areas managed by Customs Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang international airport / Customs Sub-Department at Tan Son Nhat international airport, enterprises shall send a written request to Customs Sub-Department at border gate to make a border-gate transfer slip for lot of goods and send it to Customs Sub-Department (where procedures for import of entire lot of goods is performed) to perform customs procedures under regulations; concurrently enterprises shall send a written notice to Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang international airport / Customs Sub-Department at Tan Son Nhat international airport about content of mentioned-above request of enterprises and the border gate transfer slip has been made by Customs Sub-Department at border gate.

1.1.5. Enterprises shall receive, preserve dossier of border gate transfer (sealed by customs); forward dossier to Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport border gate, Customs Sub-Department at Tan Son Nhat international airport border gate for further implementation of procedures under regulations.

1.2. Responsibilities of Customs Sub-Departments of Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates:

1.2.1. To receive the summary declaration form of import goods.

1.2.2. To inspect the seal of transport firm.

1.2.3. To supervise the loading of goods from foreign means of transport to Vietnamese means of transport (if any).

Aiming to minimize time for unloading and loading of goods at boundary border gates, enterprises are entitled to exchange means containing goods such as iron shelves, special-use bags, containers instead of unloading each import parcel, package from mentioned-above means.

1.2.4. To conduct customs sealing of means of transport those contain imported goods.

1.2.5. To make 02 border-gate change slip (according to form HQ03-PCCKCPN promulgated together with this Circular).

1.2.6. To hand over dossier of border gate transfer with custom sealing (including the summary declaration of import goods, 02 border gate transfer slips) to enterprises for forwarding to Customs Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang international airport / Customs Sub-Department at Tan Son Nhat international airport / Customs Sub-Department where procedures for import of entire batch is performed.

1.2.7. To receive 01 border gate transfer slip with content of certification of Customs Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang international airport / Customs Sub-Department at Tan Son Nhat international airport / Customs Sub-Department where procedures for import of entire batch is performed and turned back.

1.2.8. To conduct liquidation of dossier of border gate transfer under regulations.

2. At Customs Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang international airport / Customs Sub-Department at Tan Son Nhat international airport / Customs Sub-Department where procedures for import of entire batch is performed:

2.1. Responsibilities of enterprises:

2.1.1. To submit dossier of border gate transfer which are forwarded by Customs Sub-Departments at Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates to Customs Sub-Department at North of Hanoi,  Customs Sub-Department at Da Nang international airport, Customs Sub-Department at Tan Son Nhat international airport, Customs Sub-Department where procedures for import of entire batch is performed.

2.1.2. To produce means of transport that carry imported goods.

2.1.3. To witness inspection of seal situation of transport firm, customs sealing by customs officer.

2.1.4. To unload goods from means of transport to put into warehouses.

2.1.5. To make list of goods which are changed border-gate (signing and affixing seal of enterprise); content of the list includes: Name and address of receiver, name of goods, calculation unit, quantity of goods, value.

2.1.6. To request Customs Sub-Department for doing procedures for border gate transfer after enterprises have classified practically goods according to address of receiver in zones.

2.1.7. At Customs Sub-Department where procedures for import of entire batch are performed, enterprises shall be not required to perform contents stated at points 2.1.5, and 2.1.6 mentioned above.

2.2. Responsibilities of Customs Sub-Departments:

2.2.1. To receive dossier of border gate transfer from enterprises, check the sealing of dossier.

2.2.2. To receive means of transport that carry imported goods; check situation of seal, customs sealing, compare with content certified by Customs Sub-Departments at Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates on the border gate transfer slip.

2.2.3. To certify fully the prescribed content on the border gate transfer slip; kept 01 slip; return 01 slip for Customs Sub-Departments at Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates.

2.2.4. To supervise enterprise's unloading of goods from means of transport to put into warehouses and practical classification of goods.

2.2.5. To do customs procedures for import goods at the request of enterprises. 

2.2.6. To do procedures for border gate transfer for import goods changing border gate at the request of enterprises.

2.2.6.1. To conduct customs sealing for means of transport that carry goods changing border gate or customs sealing for mouths of bags, special-use iron shelves containing goods of border gate transfer. If imported goods fail to be conducted customs sealing, Customs Sub-Department shall assign imported goods to enterprises and enterprises shall take responsibility before law for intactness of goods.

2.2.6.2. To make 02 border gate transfer slips and send to Customs Sub-Department where goods arrive.

2.2.6.3. To hand over dossier of border gate transfer with custom sealing (including list of border gate transfer goods, 02 border gate transfer slips) for enterprises to forward to Customs Sub-Department where goods arrive.

2.2.6.4. To receive 01 border gate transfer slip (with content of certification) turned back by Customs Sub-Department where goods arrive.

2.2.6.5. To conduct liquidation of dossier of border gate transfer under regulations.

2.2.7. Responsibilities of Customs Sub-Departments where goods arrive:

2.2.7.1. To receive dossier of border gate transfer from enterprises, check the sealing of dossier.

2.2.7.2. To receive means of transport that carry imported goods; check situation of customs sealing, compare with content certified on forwarding slip by Customs Sub-Department of border gate where slip is made.

2.2.7.3. To certify fully the prescribed content on the border gate transfer slip; kept 01 slip; return 01 slip for Customs Sub-Department of border gate where slips are made.

2.2.7.4. To supervise enterprise's unloading of goods from means of transport to put into warehouses.

2.2.7.5. To do procedures for imported goods under regulations.

Chapter 5.

PROCEDURES FOR BORDER GATE TRANSFER APPLICABLE TO EXPORTED GOODS

Article 11. Procedures for border gate transfer applicable to exported goods

1. Export goods of border gate transfer include: Export goods which have done customs procedures and transported from other Customs Sub-Departments, export goods which are gathered and done customs procedures at Customs Sub-Departments at North of Hanoi, Customs Sub-Department at Da Nang international airport border gate, Customs Sub-Department at Tan Son Nhat international airport border gate.

2. For exported goods as prescribed at Clause 1 this Article:

2.1. Customs Sub-Department at North of Hanoi shall do procedures for border gate transfer from location of doing customs procedures to Huu Nghi border gate for export to China.

2.2. Customs Sub-Department at Da Nang international airport border gate shall do procedures for border gate transfer from location of doing customs procedures to Lao Bao/Cau Treo border gate for export to Laos/Thailand/Singapore/Malaysia.

2.3. Customs Sub-Department at Tan Son Nhat international airport border gate shall do procedures for border gate transfer from location of doing customs procedures to Moc Bai border gate for export to Cambodia.

3. Procedures for border gate transfer applicable to exported goods shall be performed as follows:

3.1. At Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport, Customs Sub-Department at Tan Son Nhat international airport, Customs Sub-Department where procedures for export of entire batch are performed:

3.1.1. Responsibilities of enterprises:

3.1.1.1. To submit the summary declaration form of export goods to Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport, Customs Sub-Department at Tan Son Nhat international airport.

3.1.1.2. To produce means of transport that carry exported goods for which customs procedures have been performed.

3.1.1.3. To organize the loading of export goods for which customs procedures have been performed on means of transport to carry exported goods to relevant Customs Sub-Department.

3.1.1.4. To receive and preserve dossier of border gate transfer (with customs sealing) from Customs Sub-Department where procedures for export of entire batch are performed (such as Customs Sub-Department in processing and exporting zone or industrial zone, etc) and forward dossier to Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport, Customs Sub-Department at Tan Son Nhat international airport, for further implementation of procedures under regulations.

3.1.1.5. To receive and preserve dossier of border gate transfer (with customs sealing) from Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport, Customs Sub-Department at Tan Son Nhat international airport, and forward dossier to Customs Sub-Departments at Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates for further implementation of procedures under regulations.

3.1.2. Responsibilities of Customs Sub-Departments:

3.1.2.1. To receive the summary declaration form of import goods.

3.1.2.2. To supervise the loading of export goods for which customs procedures have been performed on means of transport to carry exported goods to relevant export border gate.

3.1.2.3. To conduct the customs sealing for export goods for which customs procedures have been performed, packaging, means of transport, containing export goods for which customs procedures have been performed to change border gate of export goods to the related border gate for export. If exported goods fail to be conducted customs sealing, or export goods are exempted from customs inspection, Customs Sub-Department shall assign such exported goods to enterprises and enterprises shall take responsibility before law for intactness of goods, and Customs Sub-Department shall conduct customs sealing on means of transport.

3.1.2.4. To make 02 border gate transfer slips.

3.1.2.5. To hand over dossier of border gate transfer with customs sealing (including the summary declaration form of export goods, 02 border gate transfer slips) for enterprises to forward to the related Customs Sub-Department to further implement procedures under regulations.

3.1.2.6. To receive 01 border gate transfer slip with content certified and turned back by relevant Customs Sub-Department.

3.1.2.7. To conduct liquidation of dossier of border gate transfer under regulations.

3.1.2.8. Especially, Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport, Customs Sub-Department at Tan Son Nhat international airport shall, after receiving dossier and exported goods of border gate transfer which are forwarded by Customs Sub-Department where procedures for export of entire batch are performed, based on contents stated at item 3.2.2, point 3.2, Clause 3 Article 11 of this Circular, conduct the procedures in line with practical demand.

3.2. At Customs Sub-Departments of Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates:

3.2.1. Responsibilities of enterprises:

3.2.1.1. To submit dossier of border gate transfer which are forwarded Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport, Customs Sub-Department at Tan Son Nhat international airport, to Customs Sub-Departments at Huu Nghi, Cau Treo, Lao Bao, Moc Bai border gates.

3.2.1.2. To produce means of transport that carry exported goods.

3.2.1.3. To witness inspection of seal situation of transport firm, customs sealing by customs officer.

3.2.1.4. To organize the loading goods from Vietnamese means of transport to foreign means of transport (if any).

3.2.2. Responsibilities of Customs Sub-Departments:

3.2.2.1. To receive dossier of border gate transfer from enterprises, check the sealing of dossier.

3.2.2.2. To receive means of transport that carry exported goods; check situation of seal, customs sealing, compare with content certified by Customs Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang international airport / Customs Sub-Department at Tan Son Nhat international airport on border gate transfer slip.

3.2.2.3. To certify fully contents as prescribed on the border gate transfer slip; keep 01 slip; return 01 slip to Customs Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang international airport / Customs Sub-Department at Tan Son Nhat international airport.

3.2.2.4. To supervise enterprise’s loading of goods from Vietnamese means of transport to foreign means of transport (if any).

Chapter 6.

CUSTOMS PROCEDURES FOR GOODS IN TRANSIT

Article 12. Customs procedures for goods in transit

1. Responsibilities of enterprises:

1.1. After imported goods in transit are transferred border gate from import border gate to Customs Sub-Department at North of Hanoi, Customs Sub-Department at Da Nang international airport, Customs Sub-Department at Tan Son Nhat international airport, enterprises shall make list of imported goods in transit (signing and affixing seal of enterprise); content of list includes: name and address of receiver, name of goods, calculation unit, quantity of goods, value.

1.2. For imported goods in transit of many owners, enterprises are entitled to make customs declaration in 01 declaration form of goods in transit (HQ/2002-QC) enclosed with list of imported goods in transit.

1.3. To suggest Customs Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang international airport / Customs Sub-Department at Tan Son Nhat international airport to do customs procedures for imported goods in transit.

2. Responsibilities of Customs Sub-Department at North of Hanoi / Customs Sub-Department at Da Nang international airport / Customs Sub-Department at Tan Son Nhat international airport and Customs Sub-Department at border gate for export:

To perform customs procedures for goods in transit as prescribed in Article 19 of the Government’s Decree No. 154/2005/ND-CP dated 15/12/2005, detailing a number of Articles of Customs Law on customs procedures, customs inspection and supervision.

Chapter 7.

IMPLEMENTATION PROVISIONS

Article 13. Effect

1. This Circular takes effect 45 days after day of its signing.

2. To annul Decision No. 93/2008/QD-BTC dated 29/10/2008 of the Ministry of Finance promulgating regulation on customs procedures for imported and exported goods and items, and goods and items in transit via overland express delivery services.

3. In the course of implementation, if any relevant documents mentioned in this Circular are amended, supplemented or replaced, new documents of amendments, supplementations or replacement shall be applied.

4. The General Director of the General Department of Customs shall direct Directors of Customs Departments of relevant provinces and cities to take responsibilities for management, monitoring and implementation of contents specified in this Circular.

During implementation, any problems should be reported and reflected specifically by Customs Departments of provinces and cities, customs declarant to the Ministry of Finance (the General Department of Customs) for consideration, guide and specific settlement. 

DETAILED LIST OF

Exported/imported goods with no tax

(This list used for goods of channel 1)

Confirmation of inspection result:

Note:

- In case of exported goods, strike through letter of “imported” and vice versa.

LIST OF

Imported goods of which content for declaration is not identified

Certification of customs agency:

Note:

Content for declaration which has not yet been identified is not required to fill in declaration.