Quyết định 209/QD-TCHQ

DECISION

ISSUING PROCESS OF CUSTOMS MANAGEMENT OPERATION FOR IMPORTS, EXPORTS OF BORDER GATE TRANSFER

DIRECTOR OF GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Customs Law No. 29/2001/QH10 dated June 26, 2001 and the Law amending and supplementing a number of Articles of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government detailing a number of articles of the Customs Law regarding customs procedures, inspection and monitoring;

Pursuant to Decision No. 02/2010/QD-TTg dated January 15, 2010 of Prime Minister stipulating the functions, tasks, powers and organizational structure of the General Department of Customs under the Ministry of Finance;

Pursuant to Circular No. 194/2010/TT-BTC dated December 06, 2010 of the Ministry of Finance guiding customs procedures, inspection and monitoring; export and  import duty and tax managementwith for exports and imports;

At the request of the Director of Customs Management Monitoring Department,

DECIDES

Article 1. Issuing together with this Decision the Process of customs management operation for imports, exports of border gate transfer goodsand forms including:

1. Statistics of record of handover: Form 01/BTK-CCK/2011;

2. List of exports moved from the export bonded warehouse to the export border gate: Form 02/DMHXK/KNQ/2011;

3. List of exports moved from the CFS to the export border gate: Form 03/DMHXK/CFS/2011;

4. List of imports brought into CFS: Form 04/DMHNK/CFS/2011;

Article 2. This Decision takes effect on February 10, 2011 and replaces Decision 1458/QD-TCHQ dated July 27, 2009 of the General Department of Customs on issuing the Process of customs management operation for imports, exports of border gate transfer

Article 3. Director of Department of Customs of the provinces and cities; heads of units of the General Department of Customs shall implement this Decision.

PROCESS

PROCESS OF CUSTOMS MANAGEMENT OPERATION FOR IMPORTS, EXPORTS OF BORDER GATE TRANSFER
(Issued together with Decision No. 209/QD-TCHQ dated January 29, 2011 of the Director of the General Department of Customs)

Part 1.

GENERAL GUIDANCE

1. Management principles and customs procedures for the exports and imports of border gate transfer goodsare prescribed in Article 41 of the Customs Law; Article 16, Article 18 of Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government; Circular No. 194/2010/TT-BTC guiding customs procedures, inspection and monitoring; import and export duty and tax management for the imports and exports (hereinafter referred to as Circular No. 194/2010/TT-BTC) When making procedures for the imports and exports of border gate transfer, it is necessary to compare with documents above mentioned and other relevant documents for the implementation.

In case of making electronic customs declaration, the procedures for border gate transfer goodsshall comply with the provisions of Circular No. 222/2009/TT-BTC dated November 25, 2009 of the Ministry of Finance guiding on trial the procedures for electronic customs and Process of issuance together with Decision No. 2396/QD-TCHQ dated December 09, 2009 of the General Department of customs on issuing the Process of customs procedures for the exports and imports with electronic customs procedures.

2. The exchange of information, transfer of tasks of customs management and monitoring for the exports and imports of border gate transfer goods between the relevant Sub- Department of Customs carried out by the record of handover of border gate transfer and Statistics of record of handover (form 01/BTK-CCK/2011) issued together with this Process. When possible, make the exchange of information, hand over the task of monitoring exports and imports of border gate transfer via the computer network of the customs.

After receiving the record of hand-over of the Sub-Department of Customs of the sending place, the Sub-Department of Customs of the receiving place shall make the Statistics of record of handover; on Tuesday weekly send fax to the Sub-Department of Customs of the sending place for checking and comparison to batches of goods with completed procedures for border gate transfer (if it falls on days-off and holidays, send fax on succeeding working days). If the third day passing without receipt of the Statistics, the Sub-Department of Customs of the sending place shall discuss with the Sub-Department of Customs of the receiving place to verify and clarify. The statistics shall be kept separately along with the book border gate transfer monitoring (within the time limit for customs filing) without filing with dossier of the batch.

3. The Sub-Department of Customs of import/export border gate must prepare book for monitoring import and export on computer (book can be printed on paper for keeping) to check and compare when necessary. Book must have the following basic criteria: ordinal number, number, symbol, symbols, date of declarations name and address of enterprise; the Sub-Department of Customs shall register the declaration, number, date of making record of handover, container number, goods items, vehicle control number plate/ vehicle number.

4. In case the border gate Sub-Department of Customs finds the Sub-Department of Customs outside border gate fails to carry out procedure not as prescribed, the leaders of Sub-Department of Customs shall exchange immediately (via fax) or other electronic means with the Sub-Department of Customs outside border gate fails to carry out procedure not as prescribed, the leaders of Sub-Department of in order to coordinate and handle as prescribed and create favorable conditions for enterprises.

5. The way of delivery, receipt and transfer dossier and goods of border gate transfer between the Sub-Departments of Customs in one Department of Customs of province or city regulated by the director of Department of Customs of province or city on the basis of the principles specified in this process and the actual situation in each locality.

6. Anti-smuggling investigation department and anti-smuggling force of the Department of Customs of province or city having exports and imports of border gate transfer is responsible for implementing necessary operational measures for monitoring and information collection in service of monitoring, inspection and handling of violations for the operation of transport of import and export of border gate transfer under this Process.

7. Provision on goods sealing specified in Clause 7, Article 57 of Circular No. 194/2010/TT-BTC do not apply for export processing enterprises located outside export processing zones. The imports, exports of border gate transfer of export processing enterprises located outside export processing zones shall comply as the imports, exports of border gate transfer of other enterprises outside export processing zones.

8. For exports and imports of border gate transfer of enterprises in export processing zones, tax-free economic zones, border gate economic zones (hereinafter referred to as non-tariff area) must comply with provision in Clause 7, Article 57 of Circular No. 194/2010/TT-BTC The imported goods exempted from actual inspection of these enterprises are only sealed "Certification of the completion of Customs procedures " when the goods have been brought into the non-tariff area.

9. For exports and imports of border gate transfer exempted from actual inspection (except for goods of the enterprise referred to at point 8 of this part), the enterprises shall take the goods to the export border gate for presentation to the export border gate customs. In case of customs declaration, there is no container number and the carrier seal, after loading goods into containers, the customs declarer shall be guided to add the container number and seal carrier in the record of handover of goods of border gate transfer and sign and stamp next to the contents recorded.

Part 2.

SPECIFIC GUIDANCE

SECTION 1. EXPORTS OF BORDER GATE TRANSFER

I. For batch of exports with the customs procedure completed at Sub-Department of Customs outside border gate and transported to the export border gate:

1. Tasks of Customs outside border gate

1.1. Making record of handover: 02 copies;

1.2. Handing over to the customs declarer / carrier (hereinafter collectively referred to as customs declarer) 01 record of handover, 01 customs declaration (copy kept by customs declarer) transferred to Sub-Department of Customs of export border gate;

1.3. Entering information needed monitoring into book/system;

1.4. Keeping 01 record of handover in dossier of batch of goods.

2. Tasks of export border gate customs:

2.1. Receiving dossier of border gate transfer;

2.2. Comparing record of handover, customs dossier with the goods:

Checking and comparing container number/ means of transport number (for goods in the means of transport meeting requirements for customs seal) and the external conditions of the containing means and custom seal.

2.3. Signing and certifying on the record of handover and keeping it; making Statistics of record of handover and sending fax to the Customs Sub-Department outside border gate as prescribed.

2.4. Updating in the book or entering into computer to monitor the exports of border gate transfer.

2.5. In case of violation found, make record for handling as prescribed.

II. Border gate transfer for goods stored at bonded warehouse/CFS

1. Exports with customs procedures completed at the location of customs procedures outside border gate and transported to bonded warehouse/CFS in the area outside border gate pending export:

1.1. Tasks of customs outside border gate:

Performing tasks of customs outside border gate specified at Point 1, Clause 1, Section 1, Part II of this Process.

1.2. Tasks of bonded warehouse/CFS customs:

Performing the same tasks of export border gate customs specified at Point 2, Clause 1, Section 1, Part II of this Process.

2. Exports with customs procedures completed and transported from the bonded warehouse/CFS to the export border gate:

2.1. Tasks of bonded warehouse customs:

a) The carrier/warehouse owner shall make a list of exports and transfer it the export border gate (form 02/DMHHXK/KNQ/2011): 03 copies in which 02 copiesis kept by export border gate and warehouse customs and 01 copy is filed.

b) Customs offial of bonded warehouse management shall certify goods shipment on declaration of bonded warehouse inventory receipt/inventory issue, seal the goods containing means and performs tasks specified at Point 1, Clause 1, Section 1, Part II of this Process.

2.2. Tasks of CFS customs:

a) The carrier/warehouse owner shall make a list of exports and transfer it the export border gate (form 03/DMHHXK/KNQ/2011): 03 copies in which 02 copiesis kept by export border gate and CFS customs and 01 copy is filed.

b) After consolidation of container, the CFS customs officials shall seal the goods and perform the tasks referred to at Point 1, Clause I, Section 1, Part II of this Process.

2.3. Tasks of export border gate customs:

The Sub-Department of Customs of export border gate shall perform tasks specified at Point 2, Clause I, Section I, Part II of this Process.

III. For non-tariff area:

1. Exports with customs procedures completed at Sub-Department of Customs outside border gate and transported to the non-tariff area as specified in Clause 3, Article 44 of Circular No. 194/2010/TT-BTC:

1.1. Tasks of customs outside border gate:

Performing tasks of customs outside border gate specified at Point 1, Clause 1, Section 1, Part II of this Process.

1.2. Performing tasks of non-tariff area customs specified at Point 2, Clause 1, Section 1, Part II of this Process.

2. Exports with customs procedures completed at Sub-Department of Customs of non-tariff area and transported to export border gate:

2.1. Tasks of non-tariff area customs:

a) Performing the same tasks of customs outside border gate specified at Point 1, Clause 1, Section 1, Part II of this Process.

b) Applying seal on the goods:

b1- For goods to be checked actually, the customs official shall check and apply customs seal after completion of checking;

b2- For goods exempted from actual checking: Monitoring official at non-tariff area gate shall apply seal when the goods are transported through the non-tariff area gate. After sealing, record the seal number, container number and means of transporation number (for goods contained in means of transportation meeting customs sealing requirement) in the record of handover

2.2. Tasks of export border gate customs:

Performing the same tasks of export border gate customs specified at Point 2, Clause 1, Section 1, Part II of this Process.

3. Goods transported from this non-tariff area to non-tariff area (applicable to non-tariff area specified in Article 44 of Circular No. 194/2010/TT-BTC):

3.1. Tasks of non-tariff area customs where the goods depart:

a) Performing the same tasks of customs outside border gate specified at Point 1, Clause 1, Section 1, Part II of this Process.

b) Goods sealing: Performing as guided at item b, Point 2, Clause III, Section 1, Part II of this Process.

3.2. Tasks of non-tariff area customs where the goods destine:

Performing the same tasks of export border gate customs specified at Point 2, Clause 1, Section 1, Part II of this Process.

IV. For batch of exports with declaration registered at the Sub-Department of Customs outside border gate, the actual checking of goods performed by the Sub-Department of Customs of export border gate.

For batch of exports with declaration registered at the Sub-Department of Customs outside border gate must be actually checked but cannot be applied customs seal, the actual checking of goods shall be done by the Sub-Department of Customs of export border gate as guided in Clause 9, Article 57 of Circular No. 194/2010/TT-BTC the implementation order is as follows:

1. Tasks of customs outside border gate:

1.1. Performing customs procedures (except for actual checking of goods and certification of the completion of Customs procedures) as prescribed for each type;

1.2. Making record of handover: 02 copies, filing 01 copy in dossier of the btach of goods

1.3. Sealing dossier of border gate transfer including: 02 declarations of exports, 01 detailed list of goods (if any), form order, checking level, 01 record of handover; delivering it to the customs declarer for transfer to Sub-Department of Customs of export border gate.

1.4. Monitoring batch of goods until receiving customs dossier transferred and returned by the Sub-Department of Customs of export border gate.

1.5. Handling violations for case where the exports have differences compared with declaration of customs declarer specified at Item 2.2.b,c, Point 2, Clause IV, Section 1, Part II below on the basis the customs dossier is transferred and returned by the Sub-Department of Customs of export border gate and notifying in writing of the violation handling result to the Sub-Department of Customs of export border gate for monitoring and coordination for implementation; filing dossier

1.6. Updating in the book or entering into computer to monitor the exports of border gate transfer.

2. Tasks of customs of export border gate:

2.1. Receiving the dossier of border gate transfer sealed which the customs declarer has transferred, signing for certification in the record of handover; making statistics of record of handover, sending fax to the Sub-Department of Customs outside border gate as prescribed.

2.2. Actually checking the goods required by the Sub-Department of Customs outside border gate recorded on customs declaration, form order, checking level; recording the result of actual checking of goods in the form order, checking level and 02 customs declarations. Handling the result of checking by the following method:

a) In case the result of actual checking of goods is consistent with declaration of the customs declarer:

a1- Signing and sealing official number on the box “Certification of the completion of Customs procedures”

a2- Customs clearance for batch of goods;

a3- On Tuesday periodically returning the Sub-Department of Customs outside border gate the customs dossier including: 01 customs declaration, form order, checking level and attached documents by registered mail; returning 01 declaration (copy kept by customs declarer) to the customs declaration;

a4- Updating in the book or entering into computer to monitor the exports of border gate transfer

b) In case of actually checking goods and finding a part of export is not consistent with declaration of customs declarer (except for cases specified at Point c below):

b1- Making record of violation:  02 copies (01 copy sent to the Sub-Department of Customs outside border gate, 01 copy delivered to the customs declarer), photocopying and filing 01 copy from sheet “copy kept by customs”; making a decision on temporary seizure of the part of violating goods for case of temporary seizure of exhibit as prescribed in legal normative documents on handling administrative violation until there is result of handling of the Sub-Depatment of Customs outside border gate;

b2- Clearing batch of goods (part permitted for clearance); specifying name and quantity of woods permitted for clearance in the box No.21 of exports declaration (form HQ/2002-XK); signing and applying seal on the box “Certification of the completion of Customs procedures” on 02 customs declaration as prescribed.

b3- Sealing dossier of batch of goods including: 02 customs declarations, 01 record of goods handover of border gate transfer, form order, checking level and attached documents, 01 record of violation sent by registered mail immediately in the day to the Sub-Department of Customs outside border gate.for handling as prescribed.

c) In case of actually checking goods and finding the exports are not consistent with declaration of the customs declarer leading to adjustment of amount of tax payable or the exports are in the List of goods banned and suspended from export, goods exported with permit.

c1- Making record of violation: 02 copies (01 copy sent to the Sub-Department of Customs outside border gate, 01 copy handed over to the customs declarer), photocopying and filing 01 copy from sheet “copy kept by customs”;

c2- Making a decision on temporary seizure for case of temporary seizure of exhibit as prescribed in legal normative documents on handling administrative violation until there is result of handling of the Sub-Depatment of Customs outside border gate;

c3- Sealing dossier of batch of goods including: 02 customs declarations, 01 record of violation, form order, checking level and attached documents sent by registered mail immediately in the day to the Sub-Department of Customs outside border gate.for handling as prescribed.

c4- Coordinating to implement the result of handling at the request of the Sub-Department of Customs outside border gate.

c5- Updating in the book or entering into computer to monitor the exports of border gate transfer.

SECTION 2. IMPORTS OF BORDER GATE TRANSFER

When making customs procedures for the exports of border gate transfer, the customs declarer must have application for border gate transfer (hereafter referred to as Application) under the form 22-ĐCCK/2010 issued together with Circular No. 194/2010/TT-BTC and send it to the Sub-Department of Customs outside border gate: 02 copies. The Sub-Department of Customs outside border gate shall receive application and customs dossier: If the goods are not subject to the border gate transfer as prescribed, specify reasons on the card of operation requirement and return dossier to the customs declarer. If the goods are subject to the border gate transfer, the leaders of the Sub-Department of Customs shall record and sign for certification on the application (02 copies), the content recorded is the same as guided in the form of border gate transfer issued together with Circular No. 194/2010/TT-BTC For goods exempted from checking but not taking sample, recording as guided at item 1.1a, Point 1, Clause 1, Section 2, Part II  and the goods of enterprises in the non-tariff area, then recording as guided at item a, Point 1, Clause 1, Section 2, Part II  of this Process; performing customs procedures for the batch as prescribed and procedure for border gate transfer as follows:

I. For batch of imports with customs procedures at the Sub-Department of Customs outside border gate:

1. In case the batch exempted from actual checking of goods with the stamp “Certification of the completion of Customs procedures”:

1.1. For batch of imports exempted from actual checking and required no sampling

a) Tasks of the Sub-Department of Customs outside border gate.

Recording in the Application for border gate transfer:” Kindly requesting the Sub-Department of Customs of border gate…..for goods clearance at the border gate” and guiding customs declarerto come to the import border gate to submit an Application for border gate transfer and present the customs declaration with customs procedures completed for receipt of goods.

b) Tasks of the Sub-Department of Customs of import border gate:

- Receipt of dossier of border gate transfer;

- Clearance of goods as prescribed.

- Updating in the book or entering into computer to monitor the imports of border gate transfer;

- Filing 01 Application for border gate transfer.

1.2. For the batch of goods exempted from actual checking but sampling required:

a) For the batch of goods with sampling required and the sampling is done by the Sub-Department of Customs of border gate:

a.1- Tasks of Customs outside border gate

- Making card for sampling (under the form No. 02-PLM/2010 of Circular No. 194/2010/TT-BTC): 02 copies

- Delivering the shipper an application with opinion to request the Sub-Department of Customs of border gate to take sample together with 02 cards sampling for transfer to the Sub-Department of Customs of border gate

- Filing 01 application with dossier of batch transferred by the customs declarer with the result of sampling of the Sub-Department of Customs of border gate.

a.2- Tasks of border gate customs:

Taking sample as prescribed and performing tasks specified at item b, point 1.1, Clause 1, Section 2, Part II of this Process; 01 Card of sampling delivered to the shipper for returning to the Sub-Department of Customs of border gate, 01 Card of sampling sealed with the sample delivered to the shipper for storage.

b- For batch of goods with sample required and the sampling is performed by the Sub-Department of Customs outside border gate.

For the batch of goods exempted from actual checking subject to sampling but the customs declarer requests the Sub-Department of Customs outside border gate to take sample at the production facilities/location of concentrated checking of the Sub-Department of Customs outside border gate.

b.1- Tasks of the Sub-Department of Customs outside border gate:

- Making customs procedures for the batch of imports except for apply the seal "Certification of the completion of Customs procedures".

- Sealing dossier of border gate transfer including 01 application for border gate transfer recorded in line with guidance in Circular No. 194/2010/TT-BTC; 01 declaration of imports (copy kept by customs declarer) and delivering it to the customs declarer for transfer to Sub-Department of Customs of border gate.

- Making card of sampling (under form No. 02-PLM/2010 of Circular No. 194/2010/TT-BTC): 02 copies

- Sending customs official to the place of business registration for sampling;

- Applying seal “Certification of the completion of Customs procedures".

- Signing for certification of the Record of handover of imports of border gate transfer; making statistic of record of handover; sending fax to the Sub-Department of Customs of import border gate as prescribed.

- Updating in the book or entering into computer to monitor the imports of border gate transfer.

- Handling issues and violations related to the batch of goods (if any);

b.2- Tasks of import border gate customs:

- Receiving application for border gate transfer, checking and comparing dossier of border gate transfer with the batch.

- Applying seal on whole batch. In case of impossibility of sealing the whole batch, seal each parcel and specify the amount of parcels sealed in the record of handover.

- Making record of handover: 02 copies delivering 01 copy to the customs declarer for transfer to the Sub-Department of Customs outside border gate.

- Updating in the book or entering into computer to monitor the imports of border gate transfer.

2. In case the batch of imports must be actually checked at the Sub-Department of Customs outside border gate;

2.1. Tasks of the Sub-Department of Customs outside border gate:

a) Applying seal on dossier of border gate transfer including: 01 application of border gate transfer, 01 declaration of import (copy kept by customs declarer), delivering it to the customs declarer for transfer to the Sub-Department of Customs of import border gate;

b) Filing 01 application with the dossier of the batch;

c) Updating in the book or entering into computer to monitor the imports of border gate transfer.

d) Coordinating with the Sub-Department of Customs of import border gate to track the batch in the case of expiration of registration time on the application for border gate transfer but the goods do not arrive at the location for making customs procedure outside border gate.

2.2. Tasks of the Sub-Department of Customs of import border gate

a) Receiving dossier of boder gate transfer, checking and comparing dossier of of boder gate transfer with the batch of goods.

b) Applying seal on the whole batch. In case of impossibility of sealing the whole batch, seal each parcel and specify the amount of parcels sealed in the record of handover.

c) Making record of handover: 02 copies; Filing 01 copy;

d) Delivering dossier of border gate transfer including: 01 customs declaration, 01 record of handover and goods so that the customs declarer can transport them to registration location for actual checking;

e) Updating in the book or entering into computer to monitor the imports of border gate transfer.

g) Filing 01 application for border gate transfer.

2.3. Further tasks of the Sub-Department of Customs outside border gate:

a) Receiving dossier of border gate transfer, checking sealing condition of goods, external condition of the goods containing means; actually checking and clearing goods as prescribed.

b) Signing for certification of the record of handover and filing; making Statistics of record of handover and sending fax to the Sub-Department of Customs of import border gate as prescribed.

II. Imports of border gate transfer from import border gate to non-tariff area:

1. Tasks of non-tariff area customs:

a) Recording in the application for border gate transfer: “Kindly requesting the Sub-Department of Customs of border gate…..to apply seal on goods and make procedures for border gate transfer as prescribed”.

b) Applying seal on dossier of border gate transfer including: 01 application for border gate transfer; 01 declaration of imports (copy kept by customs declarer), delivering it to the customs declarer for transfer to the Sub-Department of Customs of import border gate to make procedures for border gate transfer of the batch.

c) Filing 01 application with dossier of the batch;

d) Updating in the book or entering into computer to monitor the imports of border gate transfer.

e) Coordinating with the Sub-Department of Customs of import border gate to track the batch in the case of expiration of registration time on the application for border gate transfer but the goods do not arrive at the non-tariff area.

2. Công việc của Chi cục Hải quan cửa khẩu nhập Tasks of the Sub-Department of Customs of import border gate

a) Receiving dossier of border gate transfer, checking and comparing dossier of border gate transfer with the batch.

b) Applying seal on goods (container or goods containing means meeting sealing requirements). In case of impossibility of sealing the whole batch, seal each parcel and specify the amount of parcels sealed in the record of handover.

c) Making record of handover: 02 copies;

d) Delivering it to the customs declarer 01 customs declaration, 01 record of handover and goods so that the customs declarer can transport them to the non-tariff for further procedures.

e) Updating in the book or entering into computer to monitor the imports of border gate transfer.

g) Filing 01 application for border gate transfer and 01 record of handover.

3. Further tasks of non-tariff area customs:

3.1. For batch of imports exempted from actual checking without sampling required:

a) Tasks of monitoring customs of non-tariff area gate:

- Receiving dossier of border gate transfer, checking condition of goods sealing and external condition of the goods containing means, container and means of transport number (for goods containing in the means of transport, ensure customs seal requirements) compared to the record of handover of goods of border gate transfer made by the Sub-Department of Customs of import border gate.

- Signing for certification of the record of handover and transferring dossier to the customs procedure division.

- Making record of violation for handling as prescribed (if the goods are not in line with the record of handover of goods of border gate transfer).

b) Tasks of customs procedure division:

- Applying seal “Certification of the completion of Customs procedures”, making the statistics of record of handover and sending fax to the Sub-Department of Customs of import border gate as prescribed.

- Handling issues and violations related to the batch of goods (if any);

3.2. For batch of imports exempted from actual with sampling required:

- Receiving dossier of the batch, checking goods sealing condition and external condition of the goods containing means;

- Making card of sampling;

- Sending customs official to the place of business registration for sampling;

- Applying seal “Certification of the completion of Customs procedures".

- Signing for certification of the record of handover and filing; making Statistics of record of handover and sending fax to the Sub-Department of Customs of import border gate as prescribed.

- Handling issues and violations related to the batch of goods (if any);

3.3. For batch of imports with actual checking required:

Complying with provisions at Item 2.3, Point 2, Clause 1, Section 2, Part II of this Process

III. Imports of border gate transfer to the bonded warehouse/CFS managed by the Sub-Department of Customs outside border gate (including the bonded warehouse/CFS in ICD)

1. For imports brought into bonded warehouse:

1.1. Tasks of bonded warehouse management customs:

Applying seal on dossier of batch stored in the bonded warehouse including 01 application for border gate transfer, 01 declaration of entry/issue of bonded warehouse, bill of lading (except for goods imported by roadway and river way), delivering it to the warehouse owner/shipper for transfer to the Sub-Department of Customs of import border gate.

1.2. Tasks of Customs of import border gate:

a) Receiving dossier of border gate transfer;

b) Applying seal on goods (container or goods containing means meeting sealing requirements);

c) Making record of handover: 02 copies;

d) Delivering the warehouse owner/shipper 01 goods declaration of receipt/issue of bonded warehouse, 01 record of handover, bill of lading and goods to be transported to the bonded warehouse

e) Updating in the book or entering into computer to monitor the imports of border gate transfer.

g) Filing 01 application of border gate transfer and 01 record of handover.

1.3. Further tasks of bonded warehouse management customs:

a) Receiving dossier of goods, checking the goods sealing condition and external condition of the goods containing means and making procedure for warehouse entry as prescribed.

b) Signing for certification of the record of handover and filing; making Statistics of record of handover and sending fax to the Sub-Department of Customs of import border gate as prescribed.

c) Updating in the book or entering into computer to monitor the imports of border gate transfer.

2. For imports brought into CFS:

2.1. Tasks of CFS management customs:

Applying seal on dossier of the batch stored at CFS including 01 application for boder gate transfer, list of name of imports brought into CFS (Made by warehouse owner) under the form 04/DMHNK/2011, bill of lading (except for goods imported by roadway and river way), delivering it to the warehouse owner for transfer to the Sub-Department of Customs of import border gate.

2.2. Tasks of the Sub-Department of Customs of import border gate:

a) Receiving dossier of border gate transfer:

b) Applying seal on the goods (container);

c) Making record of handover: 02 copies;

d) Delivering the warehouse owner 01 customs declarations, 01 record of handover, bill of lading and goods to be transported to CFS;

e) Updating in the book or entering into computer to monitor the imports of border gate transfer.

g) Filing 01 application for border gate transfer and 01 record of handover

2.3. Futher tasks of CFS management customs:

a) Receiving dossier of the batch, checking the goods sealing condition and making procedures for warehouse entry as prescribed;

b) Signing for certification of the record of handover and filing; making Statistics of record of handover and sending fax to the Sub-Department of Customs of import border gate as prescribed.

c) Updating in the book or entering into computer to monitor the imports of border gate transfer.

IV. For batch of imports with registration of declaration at the Sub-Department of Customs outside border gate, the actual checking of goods is done by the Sub-Department of Customs of import border gate at the request of the Sub-Department of Customs outside border gate (applicable to batch of imports as prescribed of the specialized management agencies with the actual checking required at the import border gate and the batch of imports impossibly to be applied customs seal for transport to the checking location outside border gate

1. Tasks of outside border gate customs:

1.1. Performing customs procedures as prescribed for each type (except for checking of goods);

1.2. Sealing dossier of border gate transfer including: 01 application for border gate transfer, 02 declarations of exports, 01 detailed list of goods (if any), form order, checking level, delivering it to the customs declarer for transfer to the Sub-Department of Customs of import border gate.

1.3. Monitoring the batch until the receipt of customs dossier returned by the Sub-Department of Customs of import border gate.

1.4. Handling violations for case where the imports have differences compared with declaration of customs declarer specified at Item 2.2.b,c,d below on the basis the customs dossier is transferred by the Sub-Department of Customs of import border gate.

1.5. Updating in the book or entering into computer to monitor the imports of border gate transfer.

2. Tasks of import border gate customs:

2.1. Receiving the sealed dossier of border gate transfer which has been transferred by the customs declarer;

2.2. Actually checking goods and sampling for the case of sampling required by decision of the Sub-Department of Customs outside border gate recorded on the customs declaration, form order, checking level; recording the result of actual checking of goods in the form order, checking level and 02 customs declarations; handling the result of checking by the following method:

a) In case the result of actual checking of goods is consistent with declaration of customs declarer:

a1- Signing and stamping official number in the box “Certification of the completion of Customs procedures” (box No.38 on declaration of imports, form HQ/2002-NK and stamping the “Certification of the completion of Customs procedures” on 02 customs declarations; clearing batch of goods; returning 01 declaration (copy kept by customs declarer) to the customs declarer;

a2- Periodically on Tuesday weekly returning the Sub-Department of Customs outside border gate the customs dossier including 01 customs declaration, form order, checking level and attached documents by registered mail.

a3- Updating in the book or entering into computer to monitor the imports of border gate transfer.

a4- Filing 01 application for border gate transfer;

b) In case actually checking the goods and finding that a part of the imports is not consistent with declaration of the customs declarer (except for cases specified at point c and Article below):

b1- Making record of violation: 02 copies (01 copy sent to the Sub-Department of Customs outside border gate, 01 copy delivered to the customs declarer), photocopying and filing 01 copy from sheet “copy kept by customs”;

b2- Making a decision on temporary seizure for the violating goods in case of temporary seizure of exhibit as prescribed in the legal normative documents on handling of administrative violation until there is a decision on handling of the Sub-Department of Customs outside border gate;

b3- Clearing the batch of goods (part of goods permissible for clearance). Specifying name and quantity of the goods permitted for clearance and signing and stamping on box No.37 of both declarations of imprts (form HQ/2002-NK);

b4- Applying seal on dossier of the batch (including record of violation and decision on temporary seizure) sending it by registered mail to the Sub-Department of Customs outside border gate for handling as prescribed for the amount of violating goods.

b5- Coordinating to implement the result of handling at the request of the Sub-Department of Customs outside border gate.

c) In case the result of actual checking of goods has difference compared with the customs declarer leading adjustment of amount of tax payble or violating policies on items of goods for the whole batch of goods (excluding case specified at point Article below):

c1- Making record of violation as prescribed: 02 copies (01 copy sent to the Sub-Department of Customs outside border gate and 01 copy to the customs declarer) photocopying and filing 01 copy from sheet “copy kept by customs”, making a decision on temporary seizure of goods in case of temporary seizure as prescribed in legal normative documents on handling administrative violation;

c2- Applying seal on dossier of the batch (including the record of violation and decision on temporary and sending by registered mail immediately in the day to the Sub-Department of Customs outside border gate to re-calculate tax and handle violations as prescribed.

c3- Temporarily seizuring the batch until there is result of handling of the Sub-Department of Customs outside border gate;

c4- Coordinating to implement the result of handling at the request of the Sub-Department of Customs outside border gate.

d) In case of actually checking and finding the imports are the ones banned from import, harmful waste and the imports likely to spread diseases and other cases that must be handled at the Customs outside border gate.as prescribed:

d1- Making record of violation: 02 copies;

d2- Making a decision on temporary seizure of the batch;

d3- Notifying in writing to the Sub-Department of Customs outside border gate of the situation and requesting to send dossier and documents related to the batch so that the Sub-Department of Customs of import border gate can handle as prescribed.

d4- Transferring all dossier and documents (copy kept by customs), dossier of violation handling (copy sealed by the Sub-Department of Customs of border gate) immediately in the day to the Sub-Department of Customs outside border gate; photocopying 01 set of dossier and documents of the batch of goods (sealed by the Sub-Department) for filing at the Sub-Department of Customs outside border gate

d5- Updating in the book or entering into computer to monitor the imports of border gate transfer.

During the process of implementation, all units concerned should actively coordinate with each other to handle relevant issues. If there are difficulties arising beyond the authority, promptly make a report and proposal to the General Department of Customs for direction and settlement.

Form 01/BTK-CCK/2011

STATISTICS OF RECORD OF HANDOVER

* Note: Person signing is the official appointed by leaders of the Sub-Department