Thông tư 45/2011/TT-BTC

Circular No. 45/2011/TT-BTC of April 04, 2011 regulating customs formalities for cargoes in international multimodal transportation

Circular No.: 45/2011/TT-BTC regulating customs formalities for cargoes đã được thay thế bởi Circular No. 38/2015/TT-BTC on customs procedures customs supervision and inspection export tax và được áp dụng kể từ ngày 01/04/2015.

Nội dung toàn văn Circular No.: 45/2011/TT-BTC regulating customs formalities for cargoes


THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness

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No.: 45/2011/TT-BTC

Hanoi, April 04, 2011

 

CIRCULAR

REGULATING CUSTOMS FORMALITIES FOR CARGOES IN INTERNATIONAL MULTIMODAL TRANSPORTATION

Pursuant to the Customs Law No. 29/2001/QH10 dated 06/29/2001 and the Law Amending and Supplementing a number of Articles of the Customs Law No.42/2005/QH11 dated 06/14/2005;
Pursuant to the Decree No.154/2005/ND-CP dated 12/15/ 2005 of the Government providing for customs formalities, inspection regime, customs supervision;
Pursuant to Article 3 of the Decree No.87/2009/ND-CP dated 10/19/2009 of the Government on multimodal transportation;
Implementing the Resolution No.68/NQ-CP dated 12/27/2010 of the Government the
simplification < span="">< span="">< span="">;
Pursuant to the Decree No. 118/2008/ND-CP dated 27/11/2008 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance. A
fter < span="">< span="">< span="">< span="">provides for < span="">< span="">:

Article 1. General Provisions

1. Scope of application:

This Circular provides for customs formalities for cargoes in international multimodal transportation.

2. Subjects of application:

2.1. The organizations, traders, individuals relating to cargoes in international multimodal transportation according to law regulations.

2.2. The Customs agencies.

3. Cargoes in international multimodal transportation:

3.1. Cargoes in international multimodal transportation (hereinafter called as cargoes for short) must go through customs formalities and be subject to customs supervision in the course of preservation in, and transportation via the Vietnamese territory; cargoes must be transported according to the right routes, the right border gates and delivered to the consignees at the border gates or inland clearance depots (ICD) inscribed in the multimodal transportation vouchers.

3.2. Cargoes must be stored in containers or assorted transport means or special-use vehicles, which meet the requirements on customs sealing. For super-long or super-weighty cargoes, or cargoes being transport means, which cannot be sealed up, the Branches of Customs shall confirm on the list of cargoes in international multimodal transportation and the international multimodal transportation operators or the carriers must take responsibility before law for keeping intact the cargoes throughout the transportation and preservation process in Vietnam.

3.3. Cargoes transported from overseas delivered to their consignees outside the Vietnamese territory shall be exempted from actual inspection, except for cases where the < span="">smuggling

3.4. Cargoes transported from overseas to Vietnam and delivered to their consignees in the Vietnamese territory must go through customs formalities according to current provisions at the Customs Branches of the border gates or the Customs Branches of inland clearance depots (ICD) inscribed in the multimodal transportation vouchers. The customs formalities for cargoes imported shall comply with the provisions applicable to correlative imported cargoes.

Article 2. Customs formalities for Cargoes transported from overseas delivered to their consignees outside the Vietnamese territory

1. Customs formalities for Cargoes transported from overseas delivered to their consignees outside the Vietnamese territory are implemented the formalities as for < span="">< span="">< span="">< span="">< span="">< span="">, < span="">

2. Besides documents < span="">< span="">< span="">< span="">the international multimodal transportation operators must submit and present < span="">< span="">:

- 01 copy from the original of “License for multimodal transportation business” granted by the Ministry of Transport (to be submitted for the first time when conducting customs formality are carried out at a Branch of Customs) and present the original for the customs officers’ comparison, cross-check.

- International multimodal transportation voucher (made according to the form already registered with the Ministry of Transport): 01 original.

- The declarations of cargoes in multimodal transportation (including the following criteria: ordinal number, name of cargoes, volume, weight, value): 01 original.

3. Besides the implementation of customs formalities according to the current provisions; when receiving customs dossiers, after the comparison, cross-check of contents between the origins and the copy from the original, customs officer is responsible for verifying such contents examined, crosschecked on the copy from the original.

Article 3. Customs formalities for Cargoes transported from overseas delivered to their consignees inside the Vietnamese territory

1. Cargoes transported from overseas to Vietnam and delivered to their consignees inside the Vietnamese territory at the border gates other than the first import border gates or the inland clearance depots (ICD).

2. Responsibilities of the international multimodal transportation operators:

2.1. Implementing the < span="">< span="">< span="">< span="">< span="">< span="">< span="">, inspection and supervision of customs.

2.2. Separately, Cargoes transported from overseas to Vietnam and delivered to their consignees inside the Vietnamese territory concerning < span="">< span="">< span="">:

- 01 copy from the original of “License for multimodal transportation business” granted by the Ministry of Transport (to be submitted for the first time when conducting customs formality are carried out at a branch of Customs) and present the original for the customs officers’ comparison, cross-check.

- International multimodal transportation voucher (made according to the form already registered with the Ministry of Transport): 01 original.

- The declarations of cargoes in multimodal transportation (including the following criteria: ordinal number, name of cargoes, volume, weight, value): 01 original.

3. Responsibilities of the first import border-gate Customs Branches:

3.1. Implementing the formalities as for < span="">point b, clause 3, Article 17 of the Decree No.154/2005/ND-CP dated 15/12/2005 of the Government.

3.2. Besides the implementation of formalities as for according to current provisions; when receiving customs dossiers, after the comparison, cross-check of contents between the origins and the copy from the original, customs officer is responsible for verifying such contents examined, crosschecked on the copy from the original.

4. Responsibilities of the Customs Branches of border gates other than the first import border gates or the inland clearance depots (ICD):

Implementing the formalities as for < span="">point c, clause 3, Article 17 of the Decree No.154/2005/ND-CP dated 15/12/2005 of the Government.

Article 4. The receipt of exporting goods conducted customs formalities and transported to the assigned border gate to deliver to the consignees outside the Vietnam territory

1. Exporting goods conducted customs formalities at the Branches of Customs of the border gate other than the Branches of Customs of exporting goods border gate or the Branches of Customs of the inland clearance depots (ICD) received by the international multimodal transportation operators and transported to the exporting goods border gate according to assignment to deliver to the consignees outside the Vietnam territory.

2. The formalities as for :

Responsibilities of the international multimodal transportation operators, the Branches of Customs conducted customs formalities for exported goods, the Branches of Customs of the exporting goods border gates implement the formalities as for Article 3 of this Circular.

Article 5. Effect

1. This Circular takes effect on May 19, 2011.

2. Annulling the Circular No.125/2004/TT-BTC dated 12/24/2004 of the Ministry of Finance guiding customs formalities for cargoes in international multimodal transportation.

3. During the enforcement, if relative documents referred in this Circular are amended, supplemented or replaced, such amended, supplemented or replaced documents shall be applied.

4. Director General of General Department of Customs shall direct Director of concerned Customs Department of provinces and cities taking responsibility for organizing the management, monitoring and implementation of the provisions of this Circular.

During the implementation, if any difficulties, problems arise, Departments of Customs of provinces and cities, customs declarers report and reflect specifically to the Ministry of Finance (General Department of Customs) for consideration and the specific settlement guidance./.

 

 

 

FOR THE MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan

 


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          Circular No.: 45/2011/TT-BTC regulating customs formalities for cargoes
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