Thông tư 99/2010/TT-BTC

Circular No. 99/2010/TT-BTC of July 09, 2010, providing for customs procedures for postal matters and parcels, imports and exports sent via postal services

Circular No. 99/2010/TT-BTC providing for customs procedures for postal matters đã được thay thế bởi Circular No. 49/2015/TT-BTC customs procedure for mails packages goods through postal services provided và được áp dụng kể từ ngày 29/05/2015.

Nội dung toàn văn Circular No. 99/2010/TT-BTC providing for customs procedures for postal matters


THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 99/2010/TT-BTC

Hanoi, July 09, 2010

 

CIRCULAR

PROVIDING FOR CUSTOMS PROCEDURES FOR POSTAL MATTERS AND PARCELS, IMPORTS AND EXPORTS SENT VIA POSTAL SERVICES

Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10, and June 14, 2005 Law No. 42/ 2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to June 14, 2005 Law No. 45/2005/ QH11 on Import Duty and Export Duty;
Pursuant to November 29, 2006 Law No. 78/ 2006/QH11 on Tax Administration;
Pursuant to the Government's Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 85/ 2007/ND-CP of May 25, 2007, detailing the Law on Tax Administration;
Pursuant to the Government's Decree No. 157/2004/ND-CP of May 25, 2004, detailing a number of articles of the Ordinance on Post and Telecommunications regarding post;
Pursuant to the Government's Decree No. 128/2007/ND-CP of August 2, 2007, on delivery services;
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 provides far customs procedures for postal matters and parcels, imports and exports sent via postal services as follows:

I. GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides for customs procedures for postal matters and parcels, imports and exports sent via postal services.

Article 2. Subjects of application

1. Vietnam Post Corporation (below referred to as the enterprise).

2. Agencies, organizations and individuals having postal matters and parcels, imports and exports sent via postal services.

3. Customs offices.

Article 3. Places for carrying out customs procedures

Customs procedures for postal matters and parcels, imports and exports sent via postal services (below referred to as goods) shall be carried out at international post office or international airport Customs Departments.

Article 4. Specific provisions

1. For imported and exported mails:

1.1. Imported or exported mails sent via postal services are subject to customs supervision in the form of affixing customs seals to the enterprise's special-use packings or vehicles for international mailing.

1.2. Imported or exported mails sent via postal services shall be supervised by competent state agencies through professional measures so as to ensure compliance with law.

2. For imported and exported diplomatic and consular bags:

2.1. When being imported or exported, diplomatic and consular bags are exempt from customs procedures (including exemption from customs declaration and customs inspection).

2.2. When there are grounds to affirm that diplomatic or consular bags violate regulations on privileges and immunities, the General Director of Customs shall decide on the inspection and handling of these bags under Article 62 of the Customs Law.

3. Customs declaration:

3.1. The customs declarant may be the enterprise or an agency, organization or individual.

3.2. For duty-free or -exempt goods of different goods owners which are handled in a work shift of the enterprise, customs declaration shall be made aggregately on 1 (one) non­commercial imports and exports declaration form, enclosed with a detailed list of duty- or tax-free imports or exports (made according to form No. HQ 01-BKBC issued together with this Circular - not printed herein).

These goods are subject to physical inspection with screening machines. When necessary, leaders of district-level Customs Departments shall decide on random inspection at the rate of between 3%-5% of all goods declared in the detailed list of duty-or tax-free imports and exports and inspect these goods by manual methods.

3.3. The enterprise shall, on behalf of the goods owner, directly carries out customs procedures for imports or exports (except mails and diplomatic and consular bags) and implement policies on the management of imports and exports and policies on taxes, charges and other payable amounts, and perform the following rights and obligations of the goods owner:

a/ To fill in the customs declaration form:

b/ To produce goods to customs officers for inspection:

c/ To pay duties, taxes, charges and other payable amounts (if any) according to current regulations:

d/ To receive exports for export to foreign countries and receive imports for delivery to goods owners.

3.4. In case goods owners wish to carry out customs procedures by themselves, they shall directly fill in the customs declaration form.

3.5. In case goods owners request a separate declaration form for their goods, the enterprise shall fill in a separate customs declaration.

3.6. For dutiable or taxable goods, goods subject to specialized management, state quality inspection, quarantine, food safety and hygiene inspection and baggage of persons on entry or exit, customs declaration shall be made separately on each customs declaration form for each goods lot or package. Duty and tax receipts shall be made for each goods lot or package (in case of paying duties or taxes in cash).

4. The enterprise shall receive exports and deliver imports as follows:

4.1. The enterprise shall itself receive exports from goods owners and deliver imports already cleared from customs procedures to goods owners. Places for carrying out customs procedures for export of goods and customs clearance of imports comply with Article 3 of this Circular.

4.2. In case goods are not permitted for import or export and must be handled according to law the enterprise shall, in pursuance to current regulations on the management of imports and exports and reasons notified by competent authorities, give explanations to goods owners.

II. CUSTOMS PROCEDURES FOR EXPORTS

Article 5. Responsibilities of the enterprise

To comply with Clauses 3 and 4. Article 4 of this Circular.

Article 6. Responsibilities of international post offices or international airport Customs Departments

1. To carry out customs procedures for exports (except mails and diplomatic and consular bags) according to current regulations.

2. In case goods are unqualified for export, to notify the reasons to the enterprise for the latter to return these goods to goods owners (particularly, goods banned from export must be handled in accordance with current law).

3. To settle overpaid duty, tax and fine amounts and assess duties and taxes under Section IV of this Circular.

4. To affix customs seals on special-use packings containing or special-use vehicles carrying exports for which customs procedures have been completed for transportation to the border gate of exportation.

5. To consider duty and tax exemption: procedures for consideration of duty and tax exemption for exports being gifts or samples comply with regulations.

III. CUSTOMS PROCEDURES FOR IMPORTS

Article 7. Responsibilities of the enterprise

1. To comply with Clauses 3 and 4. Article 4 of this Circular.

2. In case the enterprise cannot deliver imports to goods owners, before exporting these goods back to the country of origin, to produce these goods to the district-level Customs Departments for re-inspection.

3. To manage goods and deliver imports to goods owners after obtaining district-level Customs Departments' decisions on customs clearance for goods.

Article 8. Responsibilities of international post offices or international airport Customs Departments

1. To carry out customs procedures for imports (except mails and diplomatic and consular bags) according to current regulations.

2. To settle overpaid duty, tax and fine amounts and assess duties and taxes under Section IV of this Circular.

3. To consider duty and tax exemption: procedures for consideration of duty and tax exemption for imports being gifts or samples comply with prescribed regulations.

IV. SETTLEMENT OF OVERPAID DUTY. TAX AND FINE AMOUNTS AND ASSESSMENT OF DUTIES AND TAXES

Article 9. Settlement of overpaid duty, tax and fine amounts:

1. Duties, taxes and fines of imports and exports sent via postal services shall be considered overpaid in the following cases:

1.1. Goods cannot be delivered to recipients and must be returned to their country of origin for which duties, taxes and fines (if any) have been paid:

1.2. Goods are duty-free or -exempt but. when carrying out customs procedures, the enterprise declared them as dutiable and has actually paid duties, taxes and fines (if any);

1.3. Goods are determined as abandoned goods under Joint Circular No. 03/2004/TTLT-BBCVT-BTC of November 29. 2004, of the Ministry of Post and Telematics (now the Ministry of Information and Communications) and the Ministry of Finance guiding the handling of abandoned mails, postal matters and parcels for which duties, taxes and fines (if any ) have been paid;

1.4. Goods for which the paid tax amount is higher than the payable lax amount;

1.5. Goods eligible for tax refund according to law.

2. Dossiers, procedures and order for settling overpaid duty, tax and fine amounts comply with Article 24 of the Finance Ministry's Circular No. 79/2009/TT-BTC of April 20.2009. Particularly, overpaid duty, tax and fine amounts may be subtracted from the tax amount to be paid by the enterprise on behalf of the goods owner for imports or exports at the subsequent importation or exportation.

Article 10. Assessment of duties arid taxes

1. The enterprise shall, on behalf of goods owners, pay duty and tax amounts assessed for imports and exports.

2. Cases of assessment; procedures and order for assessment of duties and taxes comply with Article 23 of Circular No. 79/2009/TT-BTC

V. CUSTOMS PROCEDURES FOR IMPORTS AND EXPORTS IN BORDER-GATE TRANSFER

Article 11. Provisions applicable to imports and exports in border-gale transfer

1. Exports in border-gate transfer are exports which have been cleared from customs procedures and are transported from an international post office or international airport Customs Department to the Customs Department of the border gate of exportation for export.

2. Imports in border-gate transfer are imports which have not yet been cleared from customs procedures and are transported from the Customs Department of the border gate of importation (the place of arrival in Vietnam) to an international post office or international airport Customs Department.

3. Mistakenly delivered imports in border-gate transfer are goods which are transported from an international post office or international airport Customs Department at which they are imported mistakenly to the international post office or international airport Customs Department of locality of destination according to the recipient's address indicated on their packings.

4. Imports and exports in border-gate transfer must be transported along prescribed routes to designated places in strict accordance with the time schedule indicated in the customs dossier and subject to customs supervision in the form of customs sealing.

During transportation, imports and exports in border-gate transfer and customs seals must be preserved in their original conditions. Any accidents or force majeure circumstances occurring during transportation of these goods must be immediately notified to the customs office or People's Committee of the nearest commune, ward or township for written certification.

Article 12. Customs procedures for imports and exports in border-gate transfer

1. Responsibilities of the district-level Customs Department which makes transfer slips:

1.1. To make 2 slips on the transfer of postal matters and parcels, imports or exports (according to form HQ 02-PCKCBC issued together with this Circular - not printed herein):

1.2. To transfer 2 transfer slips, together with the goods, to the enterprise for handing over to the district-level Customs Department which receives transfer slips.

2. Responsibilities of the district-level Customs Department which receives transfer slips:

2.1. To receive 2 transfer slips and the goods:

2.2. To give certification in the 2 transfer slips as prescribed:

2.3. To keep 1 transfer slip and return the other (by fax) within 7 (seven) working days after receiving them to the district-level Customs Department which has made the transfer slips.

VI. HANDLING OF VIOLATIONS

Article 13. Handling of violations

All violations of this Circular shall be handled under current law.

VII. IMPLEMENTATION PROVISIONS

Article 14. Effect

1. This Circular takes effect 45 days from the date of its signing.

2. To annul Circular No. 33/2003/TT-BTC of April 16. 2003. of the Ministry of Finance, guiding customs procedures for postal matters and parcels, imports and exports sent via postal services and articles, imports and exports sent via express delivery services

3. In the course of implementation, if documents mentioned in this Circular are modified, supplemented or replaced, the modified, supplemented or replaced documents will prevail.

4. The General Director of Customs shall direct directors of provincial-level Customs Departments to manage and supervise the implementation of this Circular.

Provincial-level Customs Departments shall report any problems arising in the course of implementation of this Circular to the Ministry of Finance (the General Department of Customs) for consideration and settlement.-

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

 

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Số hiệu99/2010/TT-BTC
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Ngày ban hành09/07/2010
Ngày hiệu lực23/08/2010
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      Circular No. 99/2010/TT-BTC providing for customs procedures for postal matters
      Loại văn bảnThông tư
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