Thông tư 59/2013/TT-BTC

Circular No. 59/2013/TT-BTC of May 08, 2013, guiding customs procedures, customs inspection and supervision applicable to some commodities of the business of temporary import for re-export, transfer through border-gates and putting into bonded warehouses

Circular No. 59/2013/TT-BTC guiding customs procedures customs inspection đã được thay thế bởi Circular No. 94/2014/TT-BTC prescribing customs procedures goods temporarily imported for re-export và được áp dụng kể từ ngày 30/08/2014.

Nội dung toàn văn Circular No. 59/2013/TT-BTC guiding customs procedures customs inspection


THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------

No. 59/2013/TT-BTC

Hanoi, May 08, 2013

 

CIRCULAR

GUIDING CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO SOME COMMODITIES OF THE BUSINESS OF TEMPORARY IMPORT FOR RE-EXPORT, TRANSFER THROUGH BORDER-GATES AND PUTTING INTO BONDED WAREHOUSES

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

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing customs procedures, customs inspection and supervision regimes;

Pursuant to the Government’s Decree No. 12/2006/ND-CP January 23, 2006, making detailed provisions for implementation of the Commercial Law with respect to international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties;

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;

Pursuant to the Government’s Decree No. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Law on Customs applicable to electronic customs procedures for commercial exports and imports;

In furtherance of the Directive No. 23/CT-TTg of September 07, 2012, of the Prime Minister, on the enhancement of state management of the business of temporary import for re-export, transfer through border-gates and putting into bonded warehouses;

At the proposal of General Director of the General Department of Customs

The Minister of Finance promulgates the Circular guiding customs procedures; customs inspection and supervision applicable to some commodities of the business of temporary import for re-export, transfer through border gate and putting into bonded warehouses as follows:

Chapter 1

GENERAL PROVISION

Article 1. Scope of regulation

1. This Circular guides customs procedures applicable to some commodities of the business of temporary import for re-export, transfer through border gate and putting from other countries into bonded warehouses to wait for export to other countries through Northern bordering provinces.

2. Commodities of the business of temporary import for re-export, transfer through border gate and putting from other countries into bonded warehouses to wait for export to other countries through Northern bordering provinces specified in this Circular include:

a. Commodities specified in clause 2 Article 1 of the Circular No. 05/2013/TT-BCT of February 18, 2013 of the Ministry of Industry and Trade, prescribing on business activities of temporary import for re-export, transfer through border gate of a number of commodity kinds (hereinafter abbreviated to as the Circular No. 05/2013/TT-BCT)

b. Alcohol, beer, cigarettes, cigars and commodities as frozen food from foreign countries; commodities already done customs procedures according to type of business of temporary import for re-export sent into bonded warehouses in order to wait for export to other countries through Northern bordering provinces, except for goods as prescribed in clause 1 Article 25 of the Government’ Decree No. 154/2005/ND-CP of December 15, 2005.

Article 2. Subjects of application

1. Vietnamese traders;

2. Owners of bonded warehouses and owners of commodities sent into bonded warehouses;

3. Customs agencies, cadres and civil servants;

4. Relevant organizations and individuals.

Chapter 2

CUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO COMMODITIES OF THE BUSINESS OF TEMPORARY IMPORT FOR RE-EXPORT

Article 3. Customs procedures applicable to commodities of the business of temporary import for re-export

Customs procedures applicable to commodities of the business of temporary import for re-export specified in this Circular shall comply with guidance in Article 37 of the Circular No. 194/2010/TT-BTC of December 06, 2010 of the Ministry of Finance (hereinafter abbreviated to the Circular No. 194/2010/TT-BTC) and Article 46 of the Circular No. 196/2012/TT-BTC of November 15, 2012 of the Ministry of Finance (hereinafter abbreviated to the Circular No. 196/2012/TT-BTC) In addition, there are some contents that are guided for supplementation as follows:

1. Customs dossier for temporary import:

When doing customs procedures for temporary import, apart from documents like procedures for commercial imported commodities, traders must:

a. To register the border-gate for re-export of commodities in the box “other note” of the custom declaration sheet.

b. To submit export contract: 01 copy;

c. To submit straight bill of lading (clearly stating name of receiver) and not be allowed to transfer, inscribed the number of permit or certificate of business code of temporary import for re-export issued by the Ministry of Industry and Trade: 01 copy (except commodities temporarily imported through border-gate by road);

d. Certificate of business code of temporary import for re-export issued by the Ministry of Industry and Trade: 01 copy, and required for presenting the original;

e. Permit of goods temporary import for re-export issued by the Ministry of Industry and Trade (for goods in list of used commodities specified in point a clause 2 Article 1 of the Circular No. 05/2013/TT-BCT): 01 original.

2. Customs dossier for re-export:

When dosing procedures for re-export, apart from documents like procedures for commercial export commodities, customs declarers must must declare specifically for re-export goods under which the temporary import declarations in the box “enclosed documents” of the customs declaration sheet.

3. Locations to do customs procedures:

Commodities of the business of temporary import for re-export under the regulation scope of this Circular must do customs procedures of temporary import for re-export at border-gate of goods temporary import; the re-export commodities shall be transported through border-gates as guided in clause 3 Article 4 of this Circular.

Article 4. Customs management and supervision applicable to commodities of the business of temporary import for re-export

1. Time limit for commodities of the business of temporary import for re-export to be allowed storing in Vietnam:

a. Commodities of the business of temporary import for re-export specified in this Circular may be stored in Vietnam not exceeding 45 days after finishing customs procedures for temporary import.

b. If a trader wishes to prolong time limit for storing goods in Vietnam, the trader must send a written proposal to the Customs Sub-Department at border-gate where the procedures for temporary import of goods were did, the head of Customs Sub-Department shall consider, accept, sign and stamp the seal of Customs Sub-Department on written proposal of the trader and return it to the trader to do procedures for goods re-export, and kept 01 copy in customs dossier. The extension is performed once and does not exceed 15 days.

c. Pass time limit of being allowed storing in Vietnam, traders may re-export through only the border-gate of temporary import within 15 days after the time limit is expired (not allow re-exporting through border-gates other than the border-gate of temporary import). In case failing to re-export, goods shall be confiscated and handled in accordance with regulation; in case of destruction, cost for destruction shall comply with guidance of the Ministry of Industry and Trade on management and use of deposit amounts of traders in clause 1 Article 13 of the Circular No. 05/2013/TT-BCT Customs Sub-Department at the border-gate of temporary-import shall assume the prime responsibility for, and coordinate with the Customs Sub-Department at the re-exporting border-gate in handing, management, supervision and handling of goods exceeded time limit for storing in Vietnam.

2. Storage locations:

a. Commodities of the business of temporary import for re-export specified in this Circular must be stored in border-gate area, inland container depot (ICD) or bonded warehouses of the border-gate of temporary-import or re-exporting border-gate area (for case already finished procedures for re-export).

b. With respect to commodities being frozen foods of the business of temporary import for re-export and already finished the procedures for temporary import shall be allowed storing in area of warehouses under locality of customs operation of trader who has already been issued business code of temporary import for re-export by the Ministry of Industry and Trade.

3. The border-gate for re-export:

Border-gate for re-export of commodities of the business of temporary import for re-export shall comply with provisions of the Ministry of Industry and Trade at Article 11 of the Circular No. 05/2013/TT-BCT.

4. If a trader wishes to change the border-gate for re-export that inscribed in the export declaration, the procedures shall comply with separate guidance of the Ministry of Finance.

5. Commodities of temporary import may be divided into many batches for re-export, not allow subdividing a container during transport of goods from border-gate of temporary import to the supervision area of customs agency at the re-exporting border-gate.

In case due to requirement of transport, a trader needs the container changed or subdivided for re-export, the trader must have a written request in which clearly state reasons, real durations of begining and ending the change or subdividing of the container for re-export; the Customs Sub-Department where managing locations storing goods shall consider and decide if the goods and transport means meet the following conditions:

a. Goods are being stored in locations specified in clause 2 of this Article;

b. Container or transport means of goods must ensure condition of the sealing of customs supervision;

c. Goods during the transfer into other container or transport means must be directly supervised by customs officers.

In case of subdividing container at the re-export border-gate for re-export, it is not required to ensure conditions specified in point b clause 5 of this Article.

6. The re-export goods already finished customs procedures must be fully gathered at the border-gate area and exported through border-gate within 8 working hours after goods are transported to the exporting border-gate, in case failing to export or export all goods, if trader have written request, the head of the customs Sub-department of the exporting border-gate shall consider, prolong time to export all goods in the following days, but not exceeding the time limit for storing goods in Vietnam.

While waiting for re-export, goods must be stored in border-gate area (including locations of examining export goods recognized by the General Department of Customs at the border-gate economic zone), inland container depot (ICD) or bonded warehouses of the border-gate area.

7. Customs supervision in case where commodities are re-exported at other border-gates:

Customs procedures; customs inspection and supervision applicable to commodities that have been finished customs procedures for re-export but are transported to other border-gates for real export shall implement like export goods transfered border-gate as guided in the Circular No. 194/2010/TT-BTC and the Circular No. 196/2012/TT-BTC In addition, in this Circular, guiding for supplementation as follows:

a. Goods of the business of temporary import for re-export may be transported from the border-gate of temporary import to the re-exporting border-gate not exceeding 5 days.

b. Responsibilities for supervision, management from the border-gate of temporary import to the re-exporting border-gate:

b.1. Responsibilities of Customs Sub-Departments at the border-gate for temporary import:

b.1.1. Sealing goods as well as the set of customs dossier that sent to customs agency of the exporting border-gate.

b.1.2. Making a minutes of handing goods of the business of temporary import for re-export (Form 01/BBBG-TNTX/2013 promulgated together with this Circular). 03 copies, in which fully state the information on the start time, route and other information as the basis for Customs agency of the exporting border-gate in receipt, checking, comparision and handling.

b.1.3. Handing to customs declarer: 02 minutes of handing goods of the business of temporary import for re-export; set of customs dossier and goods already customs sealed.

b.1.4. Fax the minutes of handing goods to the customs Sub-department at the exporting border-gate before 17h everyday to coordinate in monitoring, management, in case there are many batches handed for the same customs Sub-department at the exporting border-gate, they may make a statistical table of minutes of handing goods and fax it.

b.1.5. Following information replied from to the customs Sub-department at the exporting border-gate. If after time limit of goods transport inscribed in the handing minutes, they still fail to receive any replied information, the customs Sub-department at the border-gate of temporary-import shall report to Director of Customs Department for searching the cargo.

b.2. Responsibilities of Customs Sub-Departments at the re-exporting border-gate:

b.2.1. After receiving information of goods of the business of temporary import for re-export transferred border-gate under the faxed minutes of handing or the statistical table of minutes of handing goods from customs agencies of border-gate of temporary import, Customs Sub-Departments at the re-exporting border-gate shall follow up information of cargo transferred to the exporting border-gate under the minutes of handing or statistical table of minutes of handing.

b.2.2. Examining, comparing situation of customs sealing and confirm information in the minutes of handing after trader gathered fully cargo at the exporting border-gate area and fax the replying information on cargo to the customs sub-department at the border-gate of temporary import. In case there is information to doubt that the re-export cargo violated customs law, the head of custom sub-department at the re-exporting border-gate shall decide to inspect actually goods and handle the inspection result like goods transferred border-gate.

b.2.3. Supervising the cargo from receipt until all goods already been exported and confirming the supervision result of export goods in the customs declaration (signature, seal of the customs officer and date of confirmation).

b.2.4. If time of goods transport is ended but goods still not come the re-exporting border-gate, before 8:00 AM of the following working day, the Customs Sub-Department at the re-exporting border-gate shall reflect information on the cargo not be transported under the registered time for the Customs Sub-Department at the border-gate of temporary import, and coordinate with the Customs Sub-Department at the border-gate of temporary import in searching the cargo.

b.3. Responsibility of Customs Control Teams:

When receiving information of goods of the business of temporary import for re-export transported in a manner with route and time not proper as registered, in their operation localities, the customs control teams shall organize the search for cargo at the request of the Customs Sub-Department where the customs declaration is registered, in case not in their operation localities, they shall report to the Anti-Smuggling Investigation Department to coordinate in searching the cargo.

b.4. Responsibility of traders:

b.4.1. Transporting goods in route and time properly as confirmed by customs agencies in the minutes of handing goods. If due to objective reasons, they cannot to transport goods properly with the route and time, they must send a written notification to the Customs Sub-Department where the customs declaration is registered and the Customs Sub-Department at the exporting border-gate for monitoring and supervision.

b.4.2. Preservation for goods to be intact of customs sealing during the transport course. In case happening accidents, force majeure incidents that change position of customs sealing or change the status quo of goods, trader must apply measures to restrain damages and report immediately to the People’s Committee of commune, ward or town or Customs Sub-Department at nearest place for making minutes on confirming the status quo of goods.

8. Goods of the business of temporary import for re-export under regulation scope of this Circular are not allowed to transfer for domestic consumption. In case a trader arbitrarily transfer these goods for domestic consumption without permission of competent state agencies, the trader shall be handled in accordance with law.

9. Procedures for liquidity and tax refund of goods of the business of temporary import for re-export shall comply with guidance in the Circular No. 194/2010/TT-BTC In addition, officer liquidating customs declaration must base on the handing minutes or statistical table of the handing minutes with confirmation of customs agencies at the exporting border-gate to liquidate the declaration of temporary import.

10. The reporting regime:

Periodically, on the tenth day of every month, the provincial Customs Departments shall sum up and report to the General Department of Customs about situation of doing custom procedures for goods of the business of temporary import for re-export according to the form set by the General Department of Customs.

Article 5. Customs management applicable to commodities of the business of temporary import for re-export and put into bonded warehouses, inland container depot

1. General provision

a. Commodities of the business of temporary import for re-export may be put into only bonded warehouses or inland container depot located in the importing border-gate area.

b. With respect to commodities of the business of temporary import for re-export put into bonded warehouses, inland container depot, time limit for storing them in Vietnam’s territory shall comply with provisions in clause 1 Article 4 of this Circular, not permitted to include time limit which commodities are put into bonded warehouses.

c. Commodities of the business of temporary import for re-export are put into bonded warehouses, inland container depot only after procedures for temporary import have been finished or procedures for re-export have been finished and pending actual export.

2. Customs management applicable to commodities of the business of temporary import for re-export and put into bonded warehouses

a. Customs procedures applicable to commodities already finished procedures for temporary import or re-export and put into bonded warehouses implement like commodities from inland put into bonded warehouses according to guidance at clause 2 Article 55 of the Circular No. 194/2010/TT-BTC Particularly for goods already finished procedures for temporary import and put into bonded warehouses, traders must submit for supplementation of copy of and present the original copy of customs declaration of temporary import already completed customs procedures (the customs declaration kept by the customs declarer).

Customs procedures, customs supervision applicable to commodities already finished procedures for temporary import or re-export and transported from border-gate to bonded warehouses implement like commodities transferred border-gate according to guidance at Article 57 of the Circular No. 194/2010/TT-BTC.

b. When bringing goods from bonded warehouses to the exporting border-gate, traders must do customs procedures for re-export before do procedures for bringing goods from bonded warehouses to other countries. Supervision over goods transported from bonded warehouses to the exporting border-gate implement according to guidance at clause 7 Article 4 of this Circular.

3. Customs management applicable to commodities of the business of temporary import for re-export and put into inland container depot

a. Customs procedures, customs supervision applicable to commodities already finished procedures for temporary import or re-export and transported from the importing border-gate to inland container depot implement like commodities transferred border-gate according to guidance at Article 57 of the Circular No. 194/2010/TT-BTC and Article 19 of the Circular No. 196/2012/TT-BTC.

b. Supervision over goods transported from bonded warehouses to the exporting border-gate implement according to guidance at clause 7 Article 4 of this Circular.

Chapter 3

CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO COMMODITIES OF THE BUSINESS OF TRANSFER THROUGH BORDER-GATES

Article 6. Customs procedures, customs inspection and supervision applicable to commodities of the business of transfer through border-gates

Customs procedures, customs inspection and supervision applicable to commodities of the business of transfer through border-gates comply with guidance in Article 38 of the Circular No. 194/2010/TT-BTC

Chapter 4

CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO COMMODITIES PUT INTO BONDED WAREHOUSES

Article 7. Customs procedures applicable to commodities sent from foreign countries into bonded warehouses to wait for export to other countries

Customs procedures applicable to commodities sent from foreign countries into bonded warehouses to wait for export to other countries implement like commodities sent from foreign countries into bonded warehouses and from bonded warehouses to foreign countries according to guidance at clause 1, clause 3 Article 55 of the Circular No. 194/2010/TT-BTC In addition, in this Circular, the Ministry of Finance guides for supplementation as follows:

1. Commodities specified in point b clause 2 Article 1 of this Circular may be sent into bonded warehouses under management area of Customs Sub-Department at the importing border-gate or the exporting border-gate;

2. Traders who have code number of group of commodities allowed to send into bonded warehouses issued by the Ministry of Industry and Trade according to guidance in the Circular No. 05/2013/TT-BCT may fill their name in customs declarations for commodities enter- and ex-warehousing at bonded warehouses.

3. When doing customs procedures for goods sent from foreign country into bonded warehouses, owners of bonded warehouses must submit bill of lading in which specifying name, address of bonded warehouses storing commodities.

4. Commodities brought from foreign into bonded warehouses must be inspected actually; the director of customs sub-department shall decide the inspection form and extent.

Article 8. Customs management applicable to commodities put in and put out bonded warehouses

1. Time limit for commodities to be sent into bonded warehouses:

Commodities specified in this Circular may be sent into bonded warehouses not exceeding 45 days as from the day of putting them into warehouses; in case there is legitimate reason and written consent of director of Customs Department, it may be extended once but not exceed 15 days.

2. Customs supervision:

a. Commodities sent into bonded warehouses must be subject to inspection and supervision of customs agencies during transport process in Vietnam’s territory and during storage at bonded warehouses in Vietnam.

b. Commodities sent into bonded warehouses at area other than the importing border-gate or brought out bonded warehouses at area other than the exporting border-gate must be made customs sealing; handing of supervision task between customs agency at border-gate and customs agency at bonded warehouse must be complied with regulation to ensure that commodities are actually transported into, out and stored at bonded warehouses; monitoring and coordinating in customs supervision are implemented like regulation applicable to commodities of the business of temporary import for re-export specified in this Circular and the professional operation process of customs management applicable to commodities exported, imported for border-gate transfer of the General Department of Customs.

c. Goods owners (owners of bonded warehouses in case being authorized by goods owners) are responsible for transport in proper route, time, border-gate already registered with customs agencies and keeping the status quo of goods, customs sealing;

3. The inspection and reporting regime:

Periodically on the fifth day of following month, owners of bonded warehouses must report Customs Departments managing bonded warehouses about situation of commodities brought from foreign countries into bonded warehouses to wait for export to other countries (according to the form No. 02/BC/KNQ enclosed this Circular). On the tenth day of every month, Customs Departments shall sum up and report to the General Department of Customs.

4. Management for goods ex-warehousing at bonded warehouses to transport abroad

a. Goods taken from bonded warehouses to transport abroad must be exported actually out Vietnam’s territory within 15 days as from day of being taken from bonded warehouses. If goods are taken from bonded warehouse but fail to be exported actually within 15 days due to objective reasons, customs declarer must have written request and be confirmed by leader of Customs Sub-Department at the exporting border-gate, if goods is in time limit to be sent into bonded warehouses, goods may be sent into bonded warehouses at the exporting border-gate or at the contiguous bordering localities in order to wait for doing export procedures. Time limit for commodities to be sent into bonded warehouses is counted from the first day when goods are put into bonded warehouses.

b. Customs supervision in transport of goods from the exporting border-gate to bonded warehouses is implemented like export goods already completed customs procedures for transport to bonded warehouses in order to wait for export. During process from as goods are put from the exporting border-gate into bonded warehouses untill completing the ex-warehousing, Customs Sub-Departments must coordinate in information exchange on goods sent into bonded warehouses.

Chapter 5

HANDLING IN CASE OF REFUSAL FOR RECEIPT OF GOODS

Article 9. Cases of refusal for receipt of goods

1. The receiver as written on bill of lading is entitled to refuse for goods receipt in the following cases:

a. In cases where goods are not consistent with contract of goods purchase and sale as prescribed in Article 39 of the Commercial Law.

b. Goods are not consistent with contract of hiring bonded warehouse or the goods sender fail to implement in accordance with terms set in the contract of hiring bonded warehouse.

2. The refusal of goods receipt must be implemented before time of registering the customs declaration or before finishing customs procedures for temporary import or customs procedures for putting goods into bonded warehouses.

3. The refusal of goods receipt for goods with signs of law violation is not recognized.

4. If customs agencies have grounds to define that goods written on bill of lading for refusal by the receiver are the smuggled goods, such goods shall be handled like the smuggled goods.

Article 10. Handling of refusal for receipt of goods

1. When detecting the goods sender fail to implement in accordance with content of the purchase and sale contract or contract hiring bonded warehouses, if the receiver refuse the goods receipt, the receiver shall submit for customs agencies a set of dossier including:

a. Written notification on refusal for goods receipt, in which clearly state reason thereof and propose the handling plan (re-export, destruction or confiscation, auction).

b. Documents proving that the sender fail to implement in accordance with content of the purchase and sale contract or contract hiring bonded warehouses.

c. Written notification and request for handling of the sender (if any).

If the sender send wrong address, the receiver will send written notification of refusal for goods receipt to customs agencies.

2. Locations for sending notification of refusal for goods receipt:

a. In case where goods are subject to customs inspection and supervision at border-gate, the receiver may notify Customs Sub-Department at border-gate.

b. In case where goods already been transported to bonded warehouses, the receiver may notify Customs Sub-Department managing border-gate.

3. Based on the set of requesting dossier of receiver, the Customs Sub-Department at border-gate or Customs Sub-Department managing bonded warehouses shall coordinate with the Customs Control Team in physical inspection for all cargo with the aim to classify, handle as guidance in clause 4 of this article.

4. Classification and handling

Classification and handling applicable to goods which the receiver wrote on bill of lading to refuse for receipt shall comply with guidance of the Ministry of Finance regarding handling of goods that are abandoned, lost, mistaken, expired for customs declaration at seaport and there is no one for receipt specified in Article 45 of the Law on Customs and other goods which there is no one for receipt. In addition, there are some contents on guidance for supplementation as follows:

a. Case of re-export

Based on the set of requesting dossier of receiver, the Customs Sub-Department at border-gate or Customs Sub-Department managing bonded warehouses shall supervise goods to be actually exported out Vietnam’s territory at the importing border-gate.

b. For case of handling by destruction

The provincial Customs Departments shall organize destruction. Expenses for destruction shall be deducted from deposit amounts of receiver or be paid by owner of bonded warehouses.

c. Case of confiscation, liquidation sale

The provincial Customs Departments shall issue decision confiscation and organize liquidation sale. All amounts collected from sale, after deducting expenses in accordance with regulation must be remitted into the State budget.

Chapter 6

EFFECT

Article 11. Transitional provisions

1. Customs procedures applicable to cargo of frozen foods of the business of temporary import for re-export of traders who have been issued certificate of code number of the business of temporary import for re-export of frozen foods in accordance with the Circular No. 21/2011/TT-BCT dated May 20, 2011 of the Ministry of Industry and Trade, regulating the management of business activities of temporary import for re-export of frozen foods shall comply with Article 21 of the Circular No. 05/2013/TT-BCT

2. For batches from foreign countries to Vietnam’s border gates or sent into bonded warehouses before the effective day of this Circular, they may do procedures for putting in and putting out bonded warehouses as guided in the Circular No. 194/2010/TT-BTC

Article 12. Organization for implementation

1. General Director of the General Department of Customs shall base on provisions in this Circular to guide customs units in unified implementation.

2. In the course of implementation of this Circular, any arising problems should be reported specifically to the Ministry of Finance (the General Department of Customs) for consideration and settlement guidance.

Article 13. Effect

This Circular takes effect on June 22, 2013.

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER





Do
Hoang Anh Tuan

 


------------------------------------------------------------------------------------------------------
This translation is made by LawSoft and for reference purposes only. Its copyright is owned by LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 59/2013/TT-BTC

Loại văn bảnThông tư
Số hiệu59/2013/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành08/05/2013
Ngày hiệu lực22/06/2013
Ngày công báo...
Số công báo
Lĩnh vựcThương mại, Xuất nhập khẩu
Tình trạng hiệu lựcHết hiệu lực 30/08/2014
Cập nhật4 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 59/2013/TT-BTC

Lược đồ Circular No. 59/2013/TT-BTC guiding customs procedures customs inspection


Văn bản bị sửa đổi, bổ sung

    Văn bản sửa đổi, bổ sung

      Văn bản bị thay thế

        Văn bản hiện thời

        Circular No. 59/2013/TT-BTC guiding customs procedures customs inspection
        Loại văn bảnThông tư
        Số hiệu59/2013/TT-BTC
        Cơ quan ban hànhBộ Tài chính
        Người kýĐỗ Hoàng Anh Tuấn
        Ngày ban hành08/05/2013
        Ngày hiệu lực22/06/2013
        Ngày công báo...
        Số công báo
        Lĩnh vựcThương mại, Xuất nhập khẩu
        Tình trạng hiệu lựcHết hiệu lực 30/08/2014
        Cập nhật4 năm trước

        Văn bản gốc Circular No. 59/2013/TT-BTC guiding customs procedures customs inspection

        Lịch sử hiệu lực Circular No. 59/2013/TT-BTC guiding customs procedures customs inspection