Quyết định 3046/QD-TCHQ

DECISION

ISSUING THE PROCESS OF ELECTRONIC CUSTOMS PROCEDURES FOR COMMERCIALLY IMPORTED AND EXPORTED GOODS

DIRECTOR OF GENERAL DEPARTMENT OF CUSTOMS

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

Pursuant to the Decree No. 87/2012/ND-CP dated 23 October 2012 of the Government detailing some articles of the Customs Law on electronic customs procedures for commercially imported and exported goods;

Pursuant to Circular No. 196/2012/TT-BTC dated 15 November 2012 of the Minister of Finance providing for the electronic customs procedures for commercially imported and exported goods;

At the request of the Customs Modernization and Reform Board,

DECIDES:

Article 1. Issued with this Decision is the process of electronic customs procedures for commercially imported and exported goods, including:

1. Process of electronic customs procedures for imported and exported goods under goods sale contract.

2. Process of electronic customs procedures for goods outsourced for foreign traders;

3. Process of electronic customs procedures for raw materials and supplies imported for production of exported goods;

4. Process of electronic customs procedures for imported and exported goods of export processing enterprises;

5. Process of re-verification of customs record for implementation of electronic customs procedures;

6. Annex 1. Process to give, manage and monitor account for access to the customs electronic data processing system;

7. Annex 2. Providing for a number of seal samples and tables for implementation of electronic customs procedures;

Article 2. This Decision takes effect from 01 January, 2013 and supersedes Decision No. 2396/QD-TCHQ dated 09 December 2009 of the General Director of General Department of Customs on issuing the process of electronic customs procedures for imported and exported goods record for implementation of electronic customs procedures and Decision No. 2294/QD-TCHQ dated 11 September 2010 of the General Director of General Department of Customs on issuing the process of re-verification of customs dossiers for implementation of electronic customs and Decision No. 2544/QD-TCHQ dated 28 November 2011 of the General Director of General Department of Customs on issuing the process of electronic customs procedures for goods brought in and out of export processing enterprises.

Article 3. Director of Customs Department of provinces and cities, heads of units under the General Department of Customs are liable to execute this Decision. Any problem arising during the implementation should be promptly reported to the General Department for consideration and adjustment accordingly.

 (Issued with Decision No. 3046/QD-TCHQ dated 27 December 2012 of the General Director of General Department of Customs)

Part 1.

PROCESS OF ELECTRONIC CUSTOMS PROCEDURES FOR IMPORTED AND EXPORTED GOODS UNDER GOODS SALE CONTRACT.

SECTION 1. GENERAL PROVISIONS

1. This process of procedures applies to the imported and exported goods under goods sale contract specified in Chapter III of Circular No. 196/2012/TT-BTC dated 15 November 2012 providing for the electronic customs procedures for commercially imported and exported goods (hereafter referred to as Circular No. 196/2012/TT-BTC).

2. The subject of application of such process is the customs agencies and officers related to the customs procedures for imported and exported goods under goods sale contract specified in Chapter III of Circular No. 196/2012/TT-BTC.

3. The process of electronic customs procedures for imported and exported goods under goods sale contract (hereafter referred to as Process) in this Decision includes 05 basic steps specified in Section 2 below. The electronic customs procedures for each specific batch of imported and exported goods, depending on the result of lane classification, it is likely to go through all 05 steps or only some certain steps of the Process.

4. The contents "Goods clearance", "Bringing of goods back for preservation", "Goods transported to another border gate" are confirmed in electronic customs declarations with printed uniform letter form in red ink. The Sub-Department of Customs using the above sample seals for customs procedures shall engrave the letter seal as stipulated in Annex 2 of this Decision. When confirming the contents "Goods clearance", "Bringing of goods to preservation", "Goods transported to another border gate", “ Goods passed through customs monitoring area” and other additional contents in the box “Other notes” on the printed electronic customs declaration. The customs officer performing the procedures must sign and seal and specify date, month and year of confirmation.

5. The Head of Sub-Department of Customs where the electronic customs procedures are done shall implement and monitor the performance of officers in the steps of this process to ensure the compliance with regulation.

SECTION 2. SPECIFIC PROVISIONS

I. The basic process includes the following steps:

1. Step 1: Receiving, verifying, registering and lane classification of declaration

The customs electronic data processing system (hereafter referred to as System) shall automatically receive, verify, issue registration and classify the lane of electronic customs declaration.

a) Where the declaration information sent from the customs declarer is not consistent (standard data, rate of tax calculation...), the System shall automatically give the customs declarers the feedback “Customs declaration refusal” in which there are instructions to the declarers on the contents to be modified, supplemented or refusal of registration with stated reasons;

b) Where the declaration information sent from the customs declarer is consistent, the System shall automatically give the customs declarers the feedback “Instructions on electronic customs procedures” including the number of declaration, instructions and result of lane classification of declaration as per one of the following levels:

b1) Acceptance or conditional acceptance of declared information from the customs declarer, the System shall specify the following contents (if any):

b1.1) Goods are accepted to be cleared through customs immediately;

b1.2) Goods are accepted to be cleared through customs provided that specific documents must be presented and/or submitted

b1.3) Goods subject to release with accompanied specific conditions;

b1.4) Goods brought back for preservation with accompanied specific conditions;

b1.5) Goods subject to be sampled;

b1.6) Goods subject to be transported to another border gate.

b2) Checking of details of electronic customs record: The warning and guiding system of contents necessary to be checked for electronic customs dossiers;

b3) Checking of details of electronic customs record and actual checking of goods or sampling of imported and exported goods: The warning and guiding System of contents to be focused on checking for electronic customs dossiers; the specifying System of actual checking level of goods; the specifying System of method of actual checking of goods.

c) For cases specified under Point b1.1, the System shall transfer the electronic customs declaration to step 5 of the Process. For cases specified at b1.2, b1.3, b1.4 and b1 .6, the System shall transfer the electronic customs declaration to step 4 of the Process. For cases specified under Point b1.5, the System shall transfer the electronic customs declaration to step 3 of the Process.

d) For cases specified under Point b2 and b3, the System shall transfer the electronic customs declaration to step 2 of the Process.

2. Step 2: Checking of customs dossiers

a) The checking of customs dossiers shall be done by the customs officer for the whole electronic customs dossiers. The form and contents of checking shall comply with the provisions in Clause 1 and 3, Article 13 of Circular No. 196/2012/TT-BTC When recording the result of checking on the System, the officer assigned to check the customs dossiers shall determine the consistent/inconsistent contents of the documents in comparison with regulations of law, especially the contents on which the System has provided the instructions and have (accurate/inaccurate) conclusions for the warnings from the System. Where the System has given the norm for coding the checking result, the officer checking documents must confirm the checking result as per such norm and update it completely in the System;

b) If the checking result is consistent with the regulations of law, , the officer checking documents shall comply with the provisions specified under Point d, Clause 1, Article 13 of Circular No. 196/2012/TT-BTC;

c) If checking records and detecting the differences and inconsistency between the documents of the customs dossier and declaration information, incomplete declaration of detailed information on the characteristics of the goods that needs modification, the officer checking dossiers shall request the modification and supplementation from the customs declarers. In case of suspicion, the officer shall request the Head of Sub-Department to change the form and level of checking;

d) For batches of goods which need the checking at another location different from the one registered in the declaration and such location has not been connected with the customs electronic data processing system, the officer checking dossiers shall print 02 (two) “ Forms recording result of actual checking of goods” and file in the dossier which is transferred to the officer actually checking the goods.

3. Step 3: Actual checking of goods

a) The actual checking of goods shall be done by the customs officer. The contents of checking comply with the provisions in Clause 2 and 3, Article 13 of Circular No. 196/2012/TT-BTC The form and level of checking is determined by the System and shown in box No.28 of the export electronic customs declaration or box No. 34 of the import electronic customs declaration. In case of change of form and level of checking, the decision on form and level of checking from the Head of Sub-Department is specified in box No.9 of the Form recording the result of goods checking.

The result of goods checking must determine the consistent/inconsistent contents of the goods actually imported and exported in comparison with regulations of law and fully determine information about the goods as a basis for tax calculation. Where the System has norm for encoding the checking result, the officer actually checking the goods must confirm the result of checking result as per such norm and fully update it in the System.

In case the Sub-Department of Customs where the electronic customs declaration must do the checking of goods at the location under the manaement of the Sub-Department but at another location different from the one registered in the declaration and such location has not been connected with the customs electronic data processing system, the officer actually checking the goods shall record the actual checking of goods in the “ Form of recording the actual checking of goods” and then update the result in the System

b) If the checking result is consistent with regulations of law, the officer actually checking the goods shall comply with the provisions under Point dd, Clause 2, Article 13 of Circular No. 196/2012/TT-BTC;

c) If the checking result is not consistent with the customs declarer’s declaration, the officer actually checking the goods shall comply with the current regulations and transfer the dossiers to the next professional steps for consideration and decision; in case the goods are subject to checking of taxable value or re-calculation of tax, the officer actually checking the goods shall record the result of actual checking of goods and transfer all dossiers back to Step 2 for checking of taxable value, re-calculation and confirm “Clearance”, “ Goods release”, “Bringing of goods back for preservation” under regulation;

d) The sampling shall be done by the officer actually checking the goods under the provisions in Article 14 of Circular No. 196/2012/TT-BTC.

4. Step 4: Management, completion of dossier, clearance confirmation, goods release, bringing of goods back for preservation, goods transported to another border gate, information discussion with the Sub-Department of border gate customs.

a) Tax and customs fee collection under regulation;

b) Confirmation of one of decision “Clearance”, “Goods release”, “Bringing of goods back for preservation” “Goods transported to another border gate”,

b1) Implementation: The Sub-Department of Customs where the electronic customs declaration has been registered shall arrange officer to confirm the decisions in the System in the printed electronic customs declaration at the request of the customs declarers.

An officer shall check and compare the contents of the printed electronic customs declaration with the information of the electronic customs declaration in the System, check the form of printed electronic customs declaration and, based on the decision in the System, make confirmation in the prescribed boxes in the printed export electronic customs declaration and the printed import electronic customs declaration.

Where the printed electronic customs declaration has the attached annexes and lists, the officer shall make a comparison and sign and affix the officer code on the right corner over the bar code of such documents.

b2) Handling of checking result:

If the checking result is consistent, the officer shall make confirmation in the printed electronic customs declaration and return it to the declarer and update information in the System.

In case of suspecting that the batches of goods have breached regulations on tax management, customs and policies on import and export management for imported and exported goods, the performing officer shall transfer the specific information through the System on the suspected signs and contents to the divisions and units performing the management of risk, investigation, prevention of smuggling and post clearance checking of the Sub-Department and Department for further operational measures.

When detecting or having sufficient grounds to determine the batches of goods have breached regulations on management of tax, customs and policies on import and export management for imported and exported goods, the performing officer shall, through the System, request the leadership of the Sub-Department to carry out the extraordinary intervention over such batches of goods.

c) Management and completion of dossier

c1) For batches of goods whose declaration information in the electronic customs declaration has been approved by the customs authorities with permission of “Clearance”, “Goods release”, “Bringing of goods back for preservation” provided that the Goods import and export License or documents evidencing the goods have met the requirements on specialized management, document evidencing the goods are entitled to special preferential tax, tax exemption or deduction or guarantee of tax to be paid or documents evidencing the completion of tax obligation must be presented or submitted before confirming “Goods passed through customs monitoring area” (conditional green land)

c1.1) Implementation organization: The Sub-Department of Customs where the electronic customs procedures are done shall arrange officer to check and complete the electronic customs dossiers as soon as the customs declarers present them.

The assigned officer shall carry out the checking based on the information in the electronic customs declaration in the System, the printed electronic customs declaration and the documents to be presented/submitted as required by the System. The contents of checking shall comply with the provisions in Clause 1, Article 13 of Circular No. 196/2012/TT-BTC within the documents required by the System.

c1.2) Handling of checking result:

If the checking result is consistent, the officer shall make confirmation of one of the decision “Clearance”, “Goods release”, “Bringing of goods back for preservation” in the printed electronic customs declaration of the declarer, make a copy of declaration to be filed with the documents submitted by the declarer (if any).

In case of suspecting that the batches of goods have breached regulations on tax management, customs and policies on import and export management for imported and exported goods, the performing officer shall transfer the specific information through the System on the suspected signs and contents to the divisions and units performing the management of risk, investigation, prevention of smuggling and post clearance checking of the Sub-Department and Department for further operational measures.

When detecting or having sufficient grounds to determine the batches of goods have breached regulations on management of tax, customs and policies on import and export management for imported and exported goods, the performing officer shall, through the System, request the leadership of the Sub-Department to carry out the extraordinary intervention over such batches of goods.

c2) For the batches of goods which are given the permission of “Clearance”, “ Goods release”, “Bringing of goods back for preservation”, “Goods permissible for import, export or transport to another border gate” but their documents of the customs dossier or under incompletion of customs procedures have not been submitted and are given permission for late submission or under incompletion of customs procedures.

The Sub-Department of Customs where the electronic customs declaration has been registered shall arrange officer to monitor, manage and urge the completion of dossier. The customs officer who has performed the procedures for the batches of goods in Step 2, 3 and 4 shall receive documents of late submission and settle problems of batches and transfer them upon completion to the officer in charge of management and completion of dossier. This officer shall check the completion of dossiers and update information in the System and start the Step 5.

5. Step 5: Re-verification of dossier

The contents of re-verification of electronic customs dossier shall comply with the instruction in Part V of the Process of re-verification of electronic customs dossier for implementation of electronic customs procedures. For the dossier of batches of imports and exports subject to “green lane” and “conditional green lane”, the following shall apply:

The re-verification of dossiers selected and warned by the System must be done right in the date of declaration registration. The remaining cases must be given priority to the re-verification in the shortest time. If the checking result is consistent, such dossier shall be transferred to the next operational stages. Where the officer finds that the batches have signs of breaching of current regulations of law, he/she shall contact by phone the customs of goods monitoring area to determine such batches still remain in the customs monitoring area or not.

In case the batches are still in the monitoring area: Requests the leadership of the Sub-Department to stop the clearance through the function of extraordinary intervention in the System while making an announcement of clearance stoppage under the Form No. 11 of Annex 2 and sending a fax to the monitoring customs and customs declarer;

In case the batches have transported out of the monitoring area: Transfers the information to the unit in charge of duties of management of risk, investigation, prevention of smuggling, the Sub-Department of post clearance under the Customs Department of provinces and cities for further implementation of next steps.

II. In case the imported and exported goods are registered for electronic customs procedures at one Sub-Department of Customs but the actual checking of goods is done by the Sub-Department of border gate Customs.

1. The Sub-Department of Customs where the electronic customs declaration has been registered shall do the following:

a) Performing procedures for declaration registration and checking the customs dossiers under the provisions in Circular No. 196/2012/TT-BTC;

b) The officer checking dossier shall record in the box “other” of the electronic customs declaration the content “Request the boder gate customs to actually check the goods”, sign and affix officer’s seal and print 02 (two) forms of checking result of goods;

c) The officer shall seal the customs dossier and hand it over to the declarer to be transferred to the border gate customs, including: 02 printed electronic customs declarations, 02 forms of checking result of dossier, 02 forms of checking result of goods and 02 detailed lists (if any);

d) After having the result of actual checking of goods:

d1) Receives dossier transferred from the border gate customs, updates the result of actual checking of goods in the System, verifies dossier and complete it under regulation;

d2) Handles administrative violation (if any) and notifies the Sub-Department of border gate customs of the handling result.

2. The Sub-Department of border gate customs shall:

a) Receive the customs dossiers, actually check the goods in the form and level of checking decided by the Sub-Department of Customs where the electronic customs declaration has been registered shown on the printed electronic customs declaration, record the result of actual checking of goods in 02 forms of checking result of goods attached to the customs dossier;

b) Seal 01 dossier, including 01 printed electronic customs declaration, 01 form recording the checking result of documents, 01 form of checking result of goods and 01 detailed list (if any); hand it over to the customs declarer to be transferred to Sub-Department of Customs where the electronic customs declaration has been registered.

c) Where the result of actual checking of goods is consistent with the customs declarer’s declaration:

c1) The goods are cleared through customs: The officer actually checks the goods shall decide, sign and affix the officer seal in the box No.30 for the export electronic customs declaration, box No.38 for the import electronic customs declaration and return 01 customs dossier to the customs declarer;

c2) If the goods are subject to be released or brought back for preservation at the customs declarer’s location, the head of Sub-Department of border gate customs shall make a decision shown inthe box No.9 of the form of checking result of goods (only recording the contents of decision with signature and date). Based on the decision of the head of Sub-Department, the officer actually checking shall record “Release of goods” or “Bringing of goods back for preservation” in the box No.37 in the import electronic customs declaration, sign and affix officer seal and return a customs dossier to the declarer.

d) In actual case where the goods have the difference compared with the customs declarer’s declaration resulted in the ban on import of a portion of goods, then:

- The officer actually checking the goods shall record the checking result of goods in the form of checking result of goods;

- Make record of violation: 02 copies (01 delivered to the customs declarer, 01 sent to the Sub-Department of Customs where the electronic customs declaration has been registered), a copy is duplicated for filing.

- The head of Sub-Department shall decide to temporarily seize the goods falsely declared or decide to permit the bringing of goods back for preservation or goods release for the goods properly declared and specify the content of decision in the box No.10 of the form of checking result of goods, sign and specify date. The officer actually checking shall record “Release of goods” or “Bringing of goods back for preservation” in the box No. 37 in the electronic customs declaration, sign and affix the official seal, based on the decision of the head of Sub-Department;

- Seal the customs dossier and the sample of goods (if any) and send it by registered mail to the Sub-Department of Customs where the electronic customs declaration has been registered for handling under regulation for violating goods;

- Comply with the decision on handling of violation from the Sub-Department of Customs where the electronic customs declaration has been registered for the goods temporarily seized.

dd) In actual case, the goods have been exported inadequately compared with the customs declarer’s declaration

- The officer actually checking the goods shall record the result of actual checking in the form of checking result of goods;

- Make record of violation: 02 copies (01 delivered to the customs declarer, 01 sent to the Sub-Department of Customs where the electronic customs declaration has been registered), a copy is duplicated for filing.

- The head of Sub-Department shall consider and decide the clearance of goods. Based on the decision of the head of Sub-Department, the officer actually checking shall sign and affix the officer seal in the box No.30 for the export electronic customs declaration and return 01 customs dossier to the customs declarer;

- Seal the customs dossier and send it by registered mail to the Sub-Department of Customs where the electronic customs declaration has been registered for handling under regulation for violating goods;

- Comply with the decision on handling of violation from the Sub-Department of Customs where the electronic customs declaration has been registered for the goods temporarily seized.

e) In actual case, the imported or exported goods have a difference compared with the customs declarer’s declaration resulted in the adjustment of payable tax or violation of policy on goods items, false declaration of category for the exported goods of the whole batch of goods, then:

- The officer actually checking the goods shall record the checking result of goods in the form of checking result of goods;

- Make record of violation: 02 copies (01 delivered to the customs declarer, 01 retained (a duplicate), 01 sent to the Sub-Department of Customs where the electronic customs declaration has been registered);

- Seal the dossier of batch of goods and send it by registered mail to the Sub-Department of Customs where the electronic customs declaration has been registered for handling under regulation for violating goods;

- Comply with the decision on handling of violation of the Sub-Department of Customs where the electronic customs declaration has been registered.

g) Where the officer actually checking the goods has not identified the HS code of the goods, he/she shall request the leadership to take sample with customs seal to send for analysis, classification or assessment. After having the result of HS code identification, seal and send it by registered mail to the place of declaration registration for further processing under regulation.

III. Modification of declaration, additional declaration of customs dossier

1. Within the assigned authority, the head of Sub-Department of Customs where the electronic customs procedures are done shall consider and decide in the System to permit the customs declarer to modify or additionally declare the customs dossier under the provisions in Clause 3 and 4, Article 10 of Circular No. 196/2012/TT-BTC and transfer the state of record in the System to modification during the clearance or post clearance as follows:

a) Transfer the state of record in the System to modification during the clearance in cases:

a1) Batches of imported or exported goods without decision on “ Clearance”, “ Release of goods”, “Bringing of goods back for preservation”, “Goods transported to another border gate”.

a2) Batches of imported goods with decision on “ Clearance”, “ Release of goods”, “Bringing of goods back for preservation”, “Goods transported to another border gate” in the system but the printed electronic customs declaration with or without confirmation “Goods passed through customs monitoring area” but the Sub-Department of Customs where the electronic customs declaration has been registered determines that the goods have not brought out of the customs monitoring area;

a3) The batches of exported goods with decision “Clearance” in the System and the printed electronic customs declaration with confirmation “Goods passed through customs monitoring area” but the customs declarer cannot present documents evidencing the goods have been exported.

b) Transfer the dossier in the System back for modification after clearance in cases:

b1) The batches of goods have been brought out of the customs monitoring area;

b2) The batches of exported goods are determined to have been exported.

2. For the electronic customs declaration modified or additionally declared, the officer in charge of checking the modified contents of the customs declarer shall request the head of Sub-Department to consider and approve the request on modification or supplementation from the customs declarer. In case of the head of Sub-Department’s approval for modification or supplementation but the customs declarer has printed the additional electronic customs declaration, the officer must make a confirmation in the additional electronic customs declaration while recording in the box “other” in the printed electronic customs declaration the contents “With attached additional electronic customs declaration, modification number...”, then sign and affix the officer code at the end of confirmation.

IV. Cancellation of customs declaration

1. The cancellation of customs declaration shall comply with the provisions in Article 11 of Circular No. 196/2012/TT-BTC.

In case the Sub-Department of Customs cancelling the declaration suspects the batches of goods mentioned in the cancelled declaration or the customs declarer has signs of failure to comply with regulations of law on customs, all information about the declaration to be cancelled to the customs control Team at departmental level for clarification. On the basis of result of the customs control Team, the Sub-Department shall proceed with the next customs procedures under regulation.

2. The grounds for determining the conditions for cancellation of electronic customs declaration in some cases:

a) Cases specified under Point c, Clause 1, Article 11 of Circular No. 196/2012/TT-BTC:

a1) Exported goods declaration:

a1.1) If the printed electronic customs declaration has no confirmation “Clearance”, the information to determine the goods have not under the customs authorities’ monitoring is the information in the monitoring System of the customs authorities;

a1.2) Where the printed electronic customs declaration has the confirmation “Clearance”, the information to determine the goods have not under the customs authorities’ monitoring is the information in the box No.31 in the printed electronic customs declaration presented by the customs declarer without customs officer’s mark confirming the goods have passed the monitoring area.

a2) Imported goods declaration:

For goods transported to the importing border gate by sea or by air, the grounds to determine the goods have not arrived at the border gate are the following information: the printed electronic customs declaration presented by the customs declarer without confirmation mark “ Goods passed through monitoring area”, the customs monitoring information System without information about the passing through the customs monitoring area of the goods manifest of the means of transportation upon entry without information or inconsistent information about the bill of lading declared in the electronic customs declaration requested for cancellation and other relevant information (if any).

For goods transported to the importing border gate by road or waterway, the monitoring result at the border gate area.

b) For cases specified under Point dd2, Clause 1, Article 11 of Circular No. 196/2012/TT-BTC:

b1) In case the Sub-Department of Customs is also the Sub-Department of Customs monitoring the batches of goods requested for cancellation, the Sub-Department of Customs cancelling shall decide the cancellation of declaration based on the information about monitoring of batches of goods;

b2) In case the Sub-Department of Customs is not the Sub-Department of Customs monitoring the batches of goods requested for cancellation, upon cancellation of electronic customs declaration, the Sub-Department of Customs cancelling the declaration shall send document to the Sub-Department of Customs which is monitoring the batches of goods pending export to verify the real export of the batches of goods requested for cancellation. Based on the confirmation that the goods have not been actually exported from the Customs monitoring the goods, the Sub-Department of Customs where the electronic customs declaration has been registered shall cancel the declaration under regulation and issue a written confirmation of cancellation. The Sub-Department of Customs monitoring the batches of goods requested for cancellation of declaration shall permit the passing of batches of goods out of the customs monitoring area based on the written confirmation of cancellation from the Sub-Department of Customs where the declaration has been registered.

V. Customs procedures for imported and exported goods transported to another border gate

1. The electronic customs procedures for the imported and exported goods transported to another border gate shall comply with the provisions in Article 9 of Circular No. 196/2012/TT-BTC.

The decision on permissible transport to another border gate is shown in the box No. 28 of the printed export electronic customs declaration, the box No.34 of the printed import electronic customs declaration. Where the Sub-Department of Customs where the electronic customs declaration has been registered changes the form, level of checking, the decision on permissible transport to another border gate is shown in the box No.9 of the form of checking result of paper documents.

2. Duties of the Sub-Department of Customs where the exported goods are brought in and out (referred to as the Sub-Department of Customs outside the border gate).

Receives the customs dossiers and goods imported and transported to another border gate and perfoms the checking of goods under regulation

Receives the statistical form of import and export declarations and transport to another port faxed by the Sub-Department of border gate Customs in case such Sub-Department is not networked with the System.

After the point of time to decide the clearance for the batches of imported goods transported to another border gate, the vertification of customs dossier shall be completed for the batches of imported goods transported to another border gate or after the point of time the Sub-Department of border gate Customs hand over the imported goods transported to another border gate to the customs declarer, the information about the batches of goods is shown in the System. The Sub-Department of border gate Customs is responsible for monitoring the process of transport to another border gate based on the information about the batches of imported goods transported to another border gate in the System or information replied by the Sub-Department of border gate Customs.

Upon exceeding the time norm of 15 days from the time of having information about the transport of batches of goods to another border gate or exceeding the time of transportation for which the enterprise has registered with the customs authorities in the request for transport to another border gate (depending on the time which comes first) but in the System or in the reply, there is no exported goods transported to the exporting border gate or the imported goods to transported to the checking location outside the border gate, the Sub-Department of Customs outside the border gate shall track the batches of goods.

In case of actual checking of goods as stipulated under Point a, Clause 2, Article 19 of Circular No. 196/2012/TT-BTC the Sub-Department of border gate Customs shall actually check the goods under regulation, update the checking result in the monitoring System in case the Sub-Department is networked or send the written result to the the Sub-Department where the electronic customs declation has been registered for update in the System,

3. The duties of the Sub-Department of boder gate Customs where the exported goods are brought in and imported goods are brought out (called as Sub-Department of boder gate Customs).

a) For the exported goods

The monitoring customs shall check and compare the printed exported electronic customs declaration presented by the customs declarer with the information of declaration in the System and carry out the checking as stipulated in Clause 3, Article 18 of Circular No. 196/2012/TT-BTC If the checking result is consistent, make confirmation in the System and continue the prescribed procedures and handle the batches of exported goods if inconsistent.

b) For imported goods transported to another boder gate.

The monitoring customs shall check and compare the printed imported electronic customs declaration presented by the customs declarer with the information of declaration in the System and carry out the checking as stipulated in Clause 3, Article 18 of Circular No. 196/2012/TT-BTC If the checking result is consistent, take measures of customs monitoring (seal and monitor), make 02 records of handover of goods transported to another border gate under the Form No. 5, Annex 2 of this Process, deliver 01 copy with a printed electronic customs declaration to the customs declarer, retain a copy and update information in the System.

c) Where the Sub-Department of border gate Customs is not networked with the System, the Sub-Department of border gate Customs shall:

c1) Receive 01 confirmed imported and exported electronic customs declaration or 1 fax of declaration of the Sub-Department of Customs outside border gate to compare with the goods. If exceeding the period of validity of the import and export declaration but the goods have not been transported to, the Sub-Department of Customs outside the border gate shall be informed for coordinated verification and clarification;

c2) Prepare the statistical form of import and export declarations transported to another border gate for the Sub-Department of Customs performing the electronic customs procedures periodically on Tuesdays of every week (or the next working day if Tuesday is the day-off or holiday);

c3) Prepare monitoring book of goods imported and exported and transported to another border gate.

VI. Monitoring of imported and exported goods at the customs monitoring area

The monitoring officer shall monitor the imported and exported goods brought in and out of the customs monitoring area under the provisions in Article 18 of Circular No. 196/2012/TT-BTC.

1. For customs monitoring areas which are networked with the System, the monitoring customs officer shall compare the electronic customs declaration presented by the enterprise with the information in the System to determine the goods have passed the monitoring area.

2. For customs monitoring areas which are not networked with the System or the System breaks down and cannot look up information:

a) In case the goods must go through the procedures for transport to another border gate: the monitoring customs officer shall compare the printed electronic customs declaration with confirmation of the Sub-Department of Customs outside border gate presented by the enterprise with the external condition of the goods for confirming that the goods have passed the monitoring area;

b) In case the goods are given the permission for clearance, release or bringing of goods back for preservation but not have to go through the procedures for transport to another border gate:

b1) In case the customs declarer does not come to the customs authorities to confirm the decision on permitted clearance, release or bringing of goods back for preservation in the printed electronic customs declaration before presenting the goods at the monitoring area:

b1.1) The Sub-Department of Customs outside border gate: prints 01 electronic customs declaration, sign and affix the seal of officer confirming the clearance, release or bringing of goods back for preservation and fax it to the Sub-Department of border gate Customs;

b1.2) The monitoring customs officer shall receive the fax of decided declaration and confirm the permission for clearance, release or bringing of goods back for preservation from the Sub-Department of Customs outside border gate to compare with the printed electronic customs declaration presented by the enterprise.

b2) Where the customs declarer comes to the customs authorities for confirmation of decision on permitted clearance, release or bringing of goods back for preservation in the printed electronic customs declaration before presented the goods at the monitoring area:

The monitoring customs officer shall compare the printed electronic customs declaration with confirmation of the Sub-Department of Customs outside border gate presented by the enterprise with the goods for confirmation that the goods have passed the monitoring area.

3. Handling of checking result

The monitoring customs officer, after checking and if consistent, shall make confirmation in the System and continue the prescribed work. If there is any difference between the contents in the printed electronic customs declaration and the information in the System or information in the electronic customs declaration which has been faxed by the Sub-Department of Customs outside border gate, the monitoring customs officer shall report to the Head of Sub-Department for settlement under authority or coordinate with the Sub-Department of Customs outside border gate for handling under current regulations.

Part 2.

PROCESS OF ELECTRONIC CUSTOMS PROCEDURES FOR GOODS OUTSOURCED FOR FOREIGN TRADERS

I. General provisions

This process provides for the steps to perform the electronic customs procedures for imports and exports to execute the outsourcing contract for foreign traders. For procedures in which the traditional procedures and electronic procedures are done similarly (such as inspection of production establishment, checking of actual norm or checking of detail of liquidity dossier....), apply a uniform performance under current regulations.

II. Procedures for receiving notification of outsourcing contract

1. Receving notification of outsourcing contract/addendum (hereafter referred to as outsourcing contract).

The time norm for receiving the outsourcing contract shall comply with the provision under Point b2, Clause 1, Article 24 of Circular 196/2012/TT-BTC.

Step 1: Receving notification of outsourcing contract

The system of receving notification of outsourcing contract shall automatically check the consistency with standard data and norm of declared information under the provisions of the outsourcing contract and the list attached to the outsourcing contract (HS code, calculating unit...);

If the information is improperly declared, the System shall refuse to accept the outsourcing contract and give the feedback to the customs declarer;

If the information is properly declared, the System shall issue the number of receipt of outsourcing contract and go to Step 2 for the officer to check the outsourcing contract

Step 2: Checking information of outsourcing contract

The officer receving the outsourcing contract shall check the information of outsourcing contract directly in the System

The contents of checking include:

a) Checking of outsourcing conditions:

a1) Performing the checking to determine type of outsourcing: compare the contents of outsourcing from the foreign traders hired by Vietnamese enterprises under the contract agreement with the provisions in Article 178 of the Commercial Law, compare the contents of outsourcing contract with the provisions in Article 30 of Decree No. 12/2006/ND-CP dated 23 January 2006 of the Government and other relevant laws.

a2) Performing the checking to determine the goods items permissible for outsourcing: compare the goods items specified in the outsourcing contract with the provisions in Article 29 of Decree No. 12/2006/ND-CP dated 23 January 2006 of the Government; Point 1 and 2, Section VI of Circular No. 04/2006/TT-BTM dated 06 April 2006 of the Ministry of Trade (now the Ministry of Industry and Trade) other relevant laws.

a3) For enterprise with foreign investment capital (including export processing enterprises), additionally check:

- Business line specified in the Investment License or the Investment Certificate;

- Explanation of enterprise about the completed basic construction investment to form enterprise and commencement of production activities (for enterprises registering the first outsourcing contract).

After the checking, if determining that such type of outsourcing is not appropriate or such goods items are not permissible for outsourcing and do not meet the provisions under Point 5, Section II of Circular No. 04/2007/TT-BTM (for traders with foreign investment capital), give feedback about not accepting the contract and specify the reasons in the System.

After the checking, if determining that such type of outsourcing is appropriate or such goods items are permissible for outsourcing and meet the provisions under Point 5, Section II of Circular No. 04/2007/TT-BTM (for traders with foreign investment capital), proceed with instructions under Point b as follows:

b) Checking of declared information in the list attached to the contract (if any):

- Code of list of material, product, equipment, sample for the outsourcing contract: specified by enterprise under the guidance of the Sub-Department of Customs performing the procedures for receiving the outsourcing contract and done uniformly in customs dossier from export/import to liquidity;

- The customs declarer must declare the name of goods in Vietnamese or with English name (if any);

- Declaration of goods name must be clear and specific and must not include 02 different goods items into one. If included, ensure one unique goods item as per the current import/export tariff and ensure the independence of calculation of import/export tax (if any later) between the different goods items;

- Unit: as per the list of Vietnamese statistical units. Where the customs declarer registers the list of goods with the unit which is not single unit such as set, dozen, box...it mus be converted into the corresponding single unit of the same amount of material used in one product clearly specified and quantified.

If the checking result is not consistent, refuse to accept the outsourcing contract in the System and give the feedback to the customs declarer.

If the checking result is consistent, accept the outsourcing contract in the System and give the feedback to the customs declarer.

In case of required checking of outsourcing contract dossier, the officer shall request the head of Sub-Department to decide it and give the feedback to the customs declarer.

Step 3: Checking of outsourcing contract dossier

The officer receiving the outsourcing contract shall check its consistency, completeness and validity submitted/presented by enterprise under regulation; compare it with information of outsourcing contract in the System.

If the outsourcing contract is incomplete, invalid and inconsistent with regulations, the officer receiving contract shall enter unacceptable information for each content and give the feedback to the customs declarer in the System for modification, supplementation or explanation.

If the outsourcing contract is complete, consistent and valid, it shall be accepted for registration in the System and give the feedback to customs declarer, sign, affix officer code and date in the outsourcing contract and other enclosed documents; retain 01 original of outsourcing contract and copy of documents under regulation for monitoring; return 01 copy of outsourcing contract and the remaining documents (in case of dossier submitted).

In case there is requirement for inspecting the production establishment, the officer receiving the outsourcing contract shall request the Head of Sub-Department to decide the inspection of production establishment and give feedback about the contents and time to inspect the production establishment to the customs declarer through the System.

Step 4: Inspection of production establishment

The officer shall be assigned to inspect the production establishment under regulation.

Cases of inspection, point of time and period of inspection, authority decide the inspection, contents and order of inspection, handling of inspection result of production establishment of the trader shall comply with the provisions in Article 8 of Circular No. 117/2011/TT-BTC and current guidance of the General Department of Customs.

If the inspection result is consistent, accept the outsourcing contract and give the feeback to the customs declarer through the System.

If the inspection result is inconsistent, propose the handling under regulation.

2. Checking and receipt of notice of modification or supplementation of outsourcing contract.

a) In case of modification or supplementation of outsourcing contract specified under Point a1 and a2, Clause 3, Article 24 of Circular No. 196/2012/TT-BTC the officer receiving the outsourcing contract shall directly check the modified contents of information in the System and decide the registration for modification of the outsourcing contract of the customs declarer based on the checking result.

b) In case of modification or supplementation of outsourcing contract specified under Point a3, Clause 3, Article 24 of Circular No. 196/2012/TT-BTC the officer receiving the outsourcing contract shall request the Head of Sub-Department which manages the outsourcing contract to decide the permitted modification of error in declaration of outsourcing contract.

III. Procedures for import of raw materials

1. The electronic customs procedures for the imported raw materials for outsourcing for foreign traders shall comply with the process of electronic customs procedures for imported goods under sale contract (except for checking of tax calculation).

When there is a requirement for dossier checking, carry out the checking under regulation while checking and comparing the name and code of raw material declared in the declaration with the ones registered in the registration list of name of raw materials.

2. Sampling of raw material

a) The sampling and authority to decide the cases of required sampling, principles of sampling, retention of sample and retention time of sample shall comply with the provisions in Article 14 of Circular No. 196/2012/TT-BTC;

b) Sampling procedures

b1) For cases of required sampling, the officer shall request the Head of Sub-Department to decide the raw materials to be sampled in the System.

For one code of raw material in the same outsourcing contract but imported many times, only take sample the first time upon import of such raw materials and only take sample if the trader is suspected to import different goods items for the next importing cases. For cases of the same code of raw material but different colors (ex: fabric,...), take sample of raw material as per each different color.

b2) The officer taking sample shall do as follows:

b2.1) Prepares sampling form (The sampling Form is specified in the form No. 02-PLM/2010 in Annex III attached to Circular No. 194/2010/TT-BTC): 02 copies, 01 copy retained by the Customs and 01 delivered to enterprise;

b2.2) Take sample and seals the sample of raw material with the sampling form, signs the form with the goods owner and delivers it to the enterprise for presenting the customs authorities upon requirement.

b2.3) Specifies name of sampled raw material in the goods quality checking result Form and updated the sampling result in the System.

b3) Procedures for sampling in case the Sub-Department of Customs where the declaration is registered takes sample:

b3.1) In case of sampling at the import border gate: the Sub-Department of Customs where the declaration is registered requires an officer to take sample under regulation;

b3.2) In case of sampling outside the import border gate: the Sub-Department of Customs where the declaration is registered shall perform the procedures for transport to another border gate under regulation, then requires an officer to take sample;

b4) The procedures for sampling in case the Sub-Department of Customs where the declaration is registered requests the Sub-Department of border gate Customs to take sample at the import border gate:

b4.1) The Sub-Department of Customs where the declaration is registered:

Requests another Sub-Department of Customs to take sample. The contents to request the sampling are specified in the printed electronic customs declaration;

Prepares the sampling Form (02 copies) to be sent to another Sub-Department of Customs for sampling.

b4.2) The Sub-Department of Customs taking sample:

Requires an officer to take sample in order specified under Point b2.2 and b2.3, Clause III mentioned above.

IV. Procedures for receving notice, adjustment and checking of norm

1. Procedures for receiving norm notification

The time norm for receiving the norm shall comply with the provisions at b.2, Clause 1, Article 27 of Circular No. 196/2012/TT-BTC.

Step 1: Receiving the norm notification

The system receiving information about norm notification shall automatically check the compliance with the data standard, the norm of information about norm declaration under regulation, HS code, raw material code,...;

In case the information is declared improperly, the System shall automatically reject and give the feedback to the customs declarer;

In case the information is properly declared, the System shall issue the number of norm receipt and continue Step 2 for the officer to check the norm.

Step 2: Checking of information about norm

The officer receiving the norm shall check information about norm directly in the System.

The contents consist of:

- The information criteria of norm notification form of each code of goods item; requiring the customs declarer make complete declaration of all technical parameters related to the determined norm for each code or size of goods item (if the customs declarer notifies the norm as per size of each code of goods item);

- Where the norm notification has not shown the technical parameters, the customs declarer shall be required to supplement them for receipt;

- Checking way of calculation and contents to explain the technical parameters to calculate the average norm (if the customs declarer announces the norm as per the average norm).

If the checking is not consistent, the above norm shall not be accepted in the System and the feedback of information is given to the customs declarer;

If the checking is consistent, the above norm shall be accepted in the System and the feedback of information is given to the customs declarer;

In case of required checking of norm dossier, the officer shall request the Head of Sub-Department to decide the checking of norm dossier and feedback of information to the customs declarer.

Step 3: Checking of norm dossier

The officer receiving the norm dossier shall check its consistency and completeness submitted/presented under regulation – compare with the norm information in the System;

If the norm dossier is not complete and consistent, the officer shall refuse the acceptance of norm and give feedback to the customs declarer for modification, supplementation or explanation;

If the norm dossier is complete and consistent, the officer shall accept the norm registration in the System and give feedback to the customs declarer, sign, affix officer code and specify date, month and year in 02 printed outsourcing norm forms and return 01 copy to the customs declarer and retain 01 copy for monitoring;

In case of requirement for actual checking of norm, the officer shall request the Head of Sub-Department to decide the actual checking of norm and give feedback to the customs declarer.

Step 4: Actual checking of norm

The officer is assigned to actually check the norm under regulation

For cases of actual checking of norm, the procedures, contents, method and location for actual checking of norm shall comply with the provisions in Article 9 of Circular No. 117/2011/TT-BTC dated 15 August 2011 of the Ministry of Finance and current instructions of the General Department of Customs.

If the norm actually checked is consistent, the checking officer shall update the accepted result of information about the norm in the System, give feedback to the customs declarer, sign, affix the officer code and specify date, month and year in 02 printed outsourcing norm forms and return 01 copy to the customs declarer and retain 01 copy for monitoring;

If the result of actual checking of norm is not consistent, the checking officer shall request the handling from the Head of Sub-Department and give feedback to the customs declarer;

2. Procedures for receiving notification of norm adjustment

The procedures for receiving notification of norm adjustment shall comply the same as the procedures for receiving notification of norm specified under Point b, Clause III mentioned above.

V. Procedures for exporting the outsourced products

1. The electronic customs procedures applied for outsourced products exported to foreign trader shall comply with the process of electronic customs procedures for imported and exported goods under sale contract (except for checking of tax calculation).

The dossier shall be checked under regulation upon requirement while the name and product code specified in the declaration must also be checked and compared to ensure they consist with the ones registered in the registration form of product list.

2. For batches of exported goods with a decision on actual checking, the officer actually checking the goods must check and compare the sample of raw material taken upon import (with undamaged customs seal) presented by the enterprise with the raw material formed in the exported actual products (in case during the production, the raw materials are transformed and do not retain the original state, it is not necessary to make comparison with the sample of raw material); make actual comparison of exported products with the registered form of raw material norm presented by the enterprise.

When there is any suspicion about the raw materials formed in the exported products (material, specification, quality and origin) inconsistent with the imported raw materials or the exported products do not consist with the norm form presented by the enterprise, take their sample, seal the products or take their photos (in case of failure to take sample), make certification record and seal the sample properly and continue the export procedures for the batches of goods and then report it to the leadership of Sub-Department for direction or solicite the expertise from the specialized management agencies in case of necessity. The order of expertise solicitation is the same as that applied to commercially exported goods.

VI. Liquidity procedures

1. Step 1: Receiving and checking liquidity requirement

The System shall receive and automatically check the consistence with data standard and criteria of declared information under regulations on liquidity of outsourcing contract. If the information is not consistent, the System shall refuse the liquidity and give feedback to the customs declarer. If the information is consistent, the System shall accept and issue the receipt number of liquidity and continue Step 2 to check the liquidity requirement by the officer.

2. Step 2: Officer checking the liquidity request

The officer receiving the liquidity request shall check and compare the information on liquidity request in the System.

Contents:

- Checking the declared duration of liquidity request;

- Checking and comparing the result of liquidity in the System and contents of liquidity request from enterprise.

Based on the result of compliance management assessment of the enterprise in liquidity of outsourcing contract for decision as follows:

a) For traders subject to the provisions under Point a, Clause 2, Article 31 of Circular No. 196/2012/TT-BTC:

a1) If the result of checking and comparison is consistent, give feedback of acceptance of liquidity result to the customs declarer and require the customs officer to process the redundant waste material, scrape, waste product, machinery or hired equipment in service of outsourcing contract (if any) under regulation and go to Step 4, Clause V of this Decision.

a2) If the result of checking and comparison is not consistent, make report to the Head of Sub-Department for decision on requiring the customs declarer to submit the liquidity dossier under regulation to check the details and give feedback and specify the reasons to the customs declarer;

b) For traders subject to the provisions under Point b, Clause 2, Article 31 of Circular No. 196/2012/TT-BTC require the customs declarer to submit the liquidity dossier under regulation to check its details and give feedback and specify the reasons to the customs declarer.

3. Step 3: Checking the liquidity dossier

If the customs declarer is required to submit the liquidity dossier, the officer shall receive and check the details of liquidity dossier of outsourcing contract under the provisions in Article 21 of Circular No. 117/2011/TT-BTC dated 15 August 2011 of the Ministry of Finance and current instruction of the General Department of Customs.

If the result of checking and comparison is not consistent, give feedback to the customs declarer and continue to deal with the difference as per the comparison result of the customs officer.

If the result of checking and comparison is consistent, give feedback to the customs declarer on acceptance of the comparison result of liquidity data and confirm the comparison result of data in the liquidity dossier under regulation; require the customs declarer to process the redundant waste material, scrape, waste product, machinery or hired equipment in service of outsourcing contract under regulation.

4. Step 4: Checking the processing of redundant waste material, scrape, waste product, machinery or hired equipment in service of outsourcing contract

The officer in charge of receiving the liquidity request shall receive and check the written notification of completing the procedures for the processing of redundant waste material, scrape, waste product, machinery or hired equipment in service of outsourcing contract and other documents attached to the written notification

If the result of checking dossier of processing the redundant waste material, scrape, waste product, machinery or hired equipment in service of outsourcing contract is not consistent, give feedback to the customs declarer and continue the handling under regulation.

If the result of checking dossier of processing the redundant waste material, scrape, waste product, machinery or hired equipment in service of outsourcing contract is consistent, accept the processing result and go to Step 5 to confirm the completion of liquidity.

5. Step 5: Confirming the completion of liquidity

a) The officer checking the liquidity dossier shall report to the leadership of Sub-Department to approve the liquidity result;

b) Makes record of administrative violation for cases of violation of procedures for liquidity and violation handling under regulation;

c) Confirms the completion of liquidity procedures;

c1) For cases of not checking the details of liquidity dossier: The leadership of Sub-Department shall confirm the completion of liquidity in the System and give feedback on “Notification of acceptance of liquidity result” to the customs declarer;

c2) For cases of required checking of details of liquidity dossier:

The leadership of Sub-Department shall confirm the completion of liquidity in the System and give feedback on “Notification of acceptance of liquidity result” to the customs declarer and make confirmation in the liquidity dossier (specify date, month and year, sign and affix officer seal in the 02 forms of outsourcing contract liquidity.

The contents of confirmation in the form of outsourcing contract liquidity must specify the redundant raw materials, machinery, hired or borrowed equipment (if any) that have been converted to which outsourcing contract/addendum, which declaration, or re-exported/consumed locally, donated or offered as per which declaration, scrap or waste products consumed locally, donated or offered as per which declaration or destroyed as per which record.

c3) The time to confirm the completion of liquidity procedures shall comply with the provisions of Clause 5, Article 31 of Circular No. 196/2012/TT-BTC.

Part 3.

PROCESS OF ELECTRONIC CUSTOMS PROCEDURES FOR RAW MATERIALS IMPORTED TO PRODUCE THE EXPORTED GOODS

I. Customs procedures for imported raw materials

1. Checking registered information, modifying list of imported raw materials.

Step 1: Checking of declared information

The System shall receive the registered information or modified list of imported raw materials shall automatically check the declared information such as HS code, calculating unit...to see if they exist or not, or code of raw materials are identical or not. If the declared information is not valid, the System shall automatically reject it or issue receipt number and display it to wait for the customs officer’s checking.

The receiving officer shall check directly in the System. The contents of checking include:

- Name of imported raw material: must be in Vietnamese (or with English name, if any). The name of raw material: must be clear and specific for each goods item to ensure each raw material must be a unique goods item as per the current import export tariff;

- Harmonized system code (HS code): is the goods code item as per the current import export tariff;

- Code of imported raw material: determined by the customs officer in accordance with the actual management of enterprise and consistence in customs dossier from the import of raw materials and export of product to liquidity. One code of raw material is corresponding with one name of imported raw material;

- Unit: as per the current List of Vietnamese imported and exported goods.

In case of impossible use of unit as per the List of imported and exported goods, the customs declarer shall convert the quantity of goods in the import declaration as per the unit in the registration List of imported raw materials.

- Principal raw material is the one forming the main component of product.

All criteria of name of raw material, HS code, raw material code and unit registered in the List must be uniformly declared from the import of raw material to the time the enterprise end its import and export activities as per such type.

Step 2: Handling of checking result

- In case the checking of declared information does not meet the requirements, the customs offficer shall give feedback in the System for the customs declarer to know, supplement or modify.

- In case the declared information or modification of List of imported raw material meets the requirements, the customs offficer shall accept the List in the System.

2. The customs procedures for the raw materials imported to produce the exported goods shall comply with the provisions in Article 33 of Circular No. 196/2012/TT-BTC and the electronic customs process for the goods imported under the sale contract.

When there is any requirement for dossier checking, perform the checking as prescribed in Step 2, Clause 1, Section 2, Part I. In addition, further check the name and code of raw material specified in the declaration. They must consist with those registered in the raw material list Registration.

3. Sapmling of raw material:

a) In case of sample taking, the principle of sampling and number of samples, place of sample storage and storage time shall comply with the provisions specified in Article 14 of Circular No. 196/2012/TT-BTC

In case of imported raw materials of the same type (the same code of raw material) with those in previous declaration and with their sample taken and such sample can represent the raw material in the declaration under the procedures, it is necessary to take sample.

b) The procedures for sampling is similar to the instruction for the exported outsourced goods.

II. Registration, modification and checking of norm

1. Location and time of notification of norm and modification of notified norm and Form of norm notification shall comply with the instructions provided in Article 34 of Circular No.196/2012/TT-BTC.

2. The procedures for receiving and checking, Form of norm notification and modification of norm shall do the same as instructions for exported outsourced goods.

III. Customs procedures for product export

1. The electronic customs procedures for exported products shall comply with the provisions in Article 35 of Circular No. 196/2012/TT-BTC and the process of electronic customs procedures for imported and exported goods under sale contract.

When there is any requirement for dossier checking, follow the provisions in Step 2, Clause 1, Section 2, Part I. In addition, further check the registration of norm for codes of goods specified in the export declaration. If any code of goods whose norm has not been registered, the customs declarer is required to declare additional electronic data of norm for such products.

a) In case the actual checking of goods is required, the officer shall check and compare the sample of raw material taken upon import (with undamaged customs seal) presented by with the raw material formed in the products actually exported, actually compare the exported products with the registered form of raw material norm presented by the enterprise. in case during the production, the raw materials are transformed and do not retain the original state, it is not necessary to make comparison with the sample of raw material.

When there is any suspicion about the raw materials formed in the exported products (material, specification, quality and origin) inconsistent with the imported raw materials or the exported products do not consist with the consumption norm presented by the enterprise, take their sample, seal the products or take their photos (in case of failure to take sample), make certification record and seal the sample properly and continue the export procedures for the batches of goods and then report it to the leadership of Sub-Department for direction or solicite the expertise from the specialized management agencies in case of necessity. The order of expertise solicitation is the same as that applied to commercially exported goods.

b) Where the customs unit performing the procedures for product export is not the customs unit performing the procedures for raw material import:

The Sub-Deparment of Customs performing the procedures for raw material import shall receive the application for registration of export border gate from enterprise and record its opinion in the registration form (Form No. 09/HQXKSP-SXXK Annex VI issued with Circular No.194/2010/TT-BTC) The leadership of Sub-Deparment shall sign, affix the Sub-Deparment seal and return 01 copy to the enterprise to be attached to the dossier for submission to the Sub-Deparment of export border gate Customs for product export procedures, retain 01 copy for follow-up.

2. In case the products are exported in the form of domestic import and export:

Follow the customs procedures for goods domesticly imported and exported under current regulation.

IV. Procedures for liquidity of import production and export declaration

1. Place of liquidity procedures, liquidity principles and liquidity dossier shall comply with the instructions specified in Article 36 of Circular No. 196/2012/TT-BTC and other relevant guiding documents.

2. Liquidity procedures:

Step 1: Receiving the request for electronic liquidity in the System.

a) The System receives the liquidity and check the declared information (consistent with the data standard with all criteria of information...)

a1) If the dossier is not valid, the System shall automatically reject it;

a2) If the dossier is valid, the System shall issue the receipt number and continue section b of this Step.

b) The customs officer shall:

b1) Check the consistency and validity of the liquidity dossier which the enterprise has declared in the System;

b2) Check and compare the liquidity data between the customs authorities and the customs declarer;

b3) Handling of checking result:

b3.1) If the dossier is complete, consistent, valid with accurate data, send the “Notification of acceptance of liquidity result” to the customs declarer;

- In case of checking of liquidity result, there remains a small amount of raw material in import declaration (such amount of raw material does not effect the liquidity result), the customs officer shall report the final settlement of such amount of raw material to the Head of Sub-Department for approval.

- In case of checking of liquidity result, there is negative balance and errors, the liquidifying customs officer shall report to the Head of Sub-Department to require the customs declarer’s explanation. On the basis of approval from the Head of Sub-Department, the liquidifying customs officer shall enter the requirements for explanation in the computer and give feedback in the System to the customs declarer for implementation. After receiving the explanation from the customs declarer, the officer liquidifying dossier shall check the explanation. If it is consistent, he/she shall report to the Head of Sub-Department to accept it and send the “Notification of acceptance of liquidity result” to the customs declarer;

- If the explanation result has detected the customs declarer’s violation in the stage of liquidity, make a record and propose the handling under regulation and report to the Head of Sub-Department of Customs to perform the electronic customs procedures to cancel the liquidity result and send the notification of liquidity cancellation to the customs declarer.

b3.2) If the liquidity result is not accepted, the customs officer shall give information about rejection, stating the reasons or propose the post clearance checking in case of necessity.

Step 2: Receiving dossier of tax refund and tax exemption

Based on the liquidity result in Step 1 and dossier presented/submitted by the enterprise, the Sub-Department of Customs performing the liquidity procedures shall receive, classify, process dossier and perform the procedures for consideration of tax refund or tax exemption under Clause 5, Article 36 of Circular No. 196/2012/TT-BTC Decision No. 1279/QD-TCHQ dated 25 June, 2009 of the General Department of Customs on issuing the Process of management operation to the raw materials imported to produce the exported goods and Decision No. 2424/QD-TCHQ dated 27 November 2008 of the General Department of Customs on issuing the Process of consideration of tax refund or import/export tax exemption.

3. Modifying and supplementing the contents of liquidity contents

a) Time of modification or supplementation: before the checking and comparison of customs authorities, all information shall be modified or supplemented. Outside the above time, the modification or supplementation must have plausible reasons and be approved by the customs authorities, the Head of Sub-Department of Customs shall decide each specific case.

b) The officer is assigned to perform the re-liquidity as per the steps specified under Point 2, Clause IV of this Part.

Part 4.

PROCESS OF ELECTRONIC CUSTOMS PROCEDURES FOR THE IMPORTED AND EXPORTED GOODS OF EXPORT PROCESSING ENTERPRISES

SECTION 1. GENERAL PROVISIONS

I. Scope of application

This process of procedures applies to the imported and exported goods of export processing enterprises under regulations of law and the provisions in Chapter VI of Circular No. 196/2012/TT-BTC.

II. Subject of application

Customs officer performing customs procedures at the Sub-Department of Customs managing the export processing enterprise; the Sub-Department of border gate Customs and the Sub-Department of Customs outside border gate related to performing the procedures for imported and exported goods.

The Department of Customs of provinces and cities performing the electronic customs procedures shall arrange staff in its Sub-Department to perform the appropriate electronic customs procedures for efficient implementation, the Process regulating the order of steps to be done and provide instructions on some professional skills to the customs officer to perform the electronic customs procedures.

SECTION 2. SPECIFIC PROVISIONS

I. Receiving information on stock transfer as per the electronic customs procedures for imported and exported goods of export processing enterprises

Before performing the electronic customs procedures for imported and exported goods, the export processing enterprises shall conduct the liquidity to the assets, imported goods, determine the stocks as per accounting books and send the stock liquidity report to the customs authorities. The customs officer performs the following steps:

Step 1: Receiving the liquidity report from the export processing enterprise (hard copy), check and determine the amount of stocks to the point of time of application of electronic customs procedures as per instructions under Point a, Clause 10, Article 38 of Circular No. 196/2012/TT-BTC.

Step 2: Receiving and check the new list of imported goods under instructions in Clause 2 and 5, Article 38 and Clause 3, Article 40 of Circular No. 196/2012/TT-BTC.

Step 3: Receiving information on stocks at the end of period which the export processing enterprise has transferred as per the new list of imported goods registered in Step 2 and carrying out the handling as follows:

- Where the stock data which the export processing enterprise has declared is consistent with the new list and the agreed amount, the officer shall update information in the System and give feedback to the export processing enterprise.

- Where the stock data which the export processing enterprise has declared is inconsistent with the new list and the agreed amount, the officer shall refuse the information stating the reasons and give instructions to the customs declarer on additional modification or supplementation.

II. Registration, modification or supplementation of list of imported goods of export processing enterprises

1. The registration of list of imported goods of export processing enterprise shall comply with the instructions in Clause 2 and 5, Article 38 and Clause 3, Article 40 of Circular No. 196/2012/TT-BTC.

The procedures for receiving the list registration shall comply with the instructions under Point I.1, Part III of the Process of electronic customs procedures for imported raw materials to produce the exported goods.

In addition, upon checking the list of imported goods, the officer must check the consistence between the name of goods with the purposes of use, production, investment, consumption and carry out the handling as follows:

a) If accepting the registration of list, the officer shall update data in the System and give feedback on result to the enterprise;

b) If not accepting the registration of list, the officer shall make proposal in the System specifying documents to be presented for checking by the export processing enterprise.

b1) Where the leadership of Sub-Department accepts the proposal, the officer shall check the details of dossier as follows:

- If the declaration contents are inconsistent, the officer shall refuse the registration and state the reasons.

- If the declaration contents are consistent, the officer shall give feedback on acceptance of registration of list to the export processing enterprise through the System.

b2) Where the leadership of Sub-Department does not accept the officer’s proposal, specify the reasons and give feedback on acceptance of registration of list to the export processing enterprise.

2. Authority to decide concerning the procedures for modification and supplementation of list of imported goods of the export processing enterprise:

a) The receiving officer, after checking information, shall decide the permitted modification or supplementation in case of modification or supplementation as provided for under Point b, Clause 2, Article 40 of Circular No. 196/2012/TT-BTC;

b) The Head of Sub-Department of Customs shall review and decide the permitted modification or supplementation at the request of the customs officer in cases specified under Point c, Clause 2, Article 40 of Circular No. 196/2012/TT-BTC.

III. Registration and modification of norm of export processing enterprise

The registration and modification of norm of export processing enterprise is done as specified for the procedures for modification of norm of raw materials of the outsourcing contract for foreign traders specified under Point IV, Part II of the Process of electronic customs procedures for goods outsourced for foreign trader.

IV. Customs procedures for imported and exported goods of export processing enterprise

1. The customs procedures for imported and exported goods specified in Article 42 of Circular No. 196/2012/TT-BTC (Clause 1; Point a, c, Clause 2, 3, Point a, dd, Clause 4):

a) Comply with the process of customs procedures for the imported and exported goods under the sale contract specified in Section 2,Part I of the Process of electronic customs procedures for the commercially imported and exported goods (except for tax declaration);

b) Where the goods traded between the export processing enterprise with local enterprise, between the export processing enterprises not in the same export processing zone and outside export processing zone where the Head of Customs Department of provinces and cities does not organize direct monitoring at the entrance of export processing zone or export processing enterprise, the confirmation of goods that have passed the monitoring area shall not be done.

c) Where the goods exported to abroad are scrap or waste products, the officer shall:

If the scrap or waste products are not specified in the norm, comply with the type of export, export processing and production

If the scrap or waste products are specified in the norm, comply with the other types of export processing.

2. The customs procedures for other imported and exported goods specified under Point b, Clause 3, Article 42 of Circular No. 196/2012/TT-BTC: follow the procedures for imported goods of each respective type.

3. The customs procedures for the outsourced goods between the export processing enterprise with local enterprise, between the export processing enterprises (except for outsourcing with foreign countries) shall comply with the provisions in Clause 5, Article 42 of Circular No. 196/2012/TT-BTC.

4. The customs procedures for cases of declaration of information about documents specified in Article 42 of Circular No. 196/2012/TT-BTC (Point c, d of Clause 4; Point b, Clause 5, 6, 7 and 8):

a) The types of information declared by enterprise include:

- Information on document of fixed assets disposal specified at Point c, Clause 4, Article 42 of Circular No. 196/2012/TT-BTC;

- Notification of issue of goods used for repair of other products re-imported for exported specified under Point d, Clause 4, Point b, Clause 5, Point a, Clause 6, Point a1, Clause 7, Article 42 of Circular No. 196/2012/TT-BTC;

- Notification of goods receipt specified under Point b, Clause 6, Point b, Clause 7, Article 42 of Circular No. 196/2012/TT-BTC;

- Information about destruction of other raw material, products, scrap, waste materials, machine, equipment, means of transport or goods specified under Point a1, Clause 8, Article 42 of Circular No. 196/2012/TT-BTC;

Hereafter referred to as “Information about documents”.

b) Where the export processing enterprise disposes of a portion of fixed assets (a part of fixed assets):

- In case of domestic sale: declare the issue documents for the purpose of other export, processing and export.

- In case of export abroad: registration of export declaration for the purpose of other export, processing and export.

c) When receiving information about documents registered for the 1st time or documents modified or supplemented, the System shall automatically check their completeness and rationality between the information in the “Information about documents” with the information in the list of imported goods.

- If the information declared by the export processing enterprise is not complete and consistent, the System shall automatically reject it.

- If the information declared by the export processing enterprise is complete and consistent, the officer shall carry out the following steps:

Step 1: Preliminary checking of documents

The work of this Step includes:

- Checking the registration conditions “Information about documents” (policies on goods items banned from export and import, specialized management goods items with license, deadline for declaration of document for the 1st time or for declaration of document modification or supplementation...).

- Checking the name of goods, unit, HS code of goods declared in documents as follows:

+ Name of goods must be in full with details of code and HS code and consistent with the name of goods declared upon registration of list and imported into the export processing enterprise;

+ Unit: must be consistent with the unit declared upon registration of list and imported into the export processing enterprise;

+ Checking the consistency on the purpose of use upon import and export as follows:

++ If the information declared from the customs declarer is not consistent under regulation, the checking officer through the System shall instruct the customs declarer to modify it in a consistent manner;

++ If the information declared from the customs declarer is consistent under regulation, the checking officer shall accept the registration of “ Information about documents”, update the checking result in the System which shall automatically issue the number of document and give feedback on acceptance of information about document to the export processing enterprise.

- For domesticly disposed goods and destroyed goods: the System shall requires the customs declarer to present documents and go to Step 2 for document checking.

Step 2: Checking details of documents

The officer shall receive and check documents and handle them as follows:

- If the checking result is consistent with regulations of law, he/she shall:

+ Accept information about documents in the System, issue the number of document and give feedback to the export processing enterprise;

+ Print “Form of checking result of paper document” as regulated under Point d, Clause 1, Article 13 of Circular No. 196/2012/TT-BTC.

- If checking documents and detecting difference or inconsistency between documents and declared information which needs modification, the checking officer shall refuse or require the modification or supplementation from the customs declarer.

d) Take action in case the enterprise declares in the wrong type of declaration sheet and wrong purpose of use of imported goods in the list.

Ex: Enterprise registers the list of goods A used for production, upon import, it makes declaration for goods A for the purpose of import, processing, export and production.

However, the enterprise detects wrong declaration of purpose of use, the goods A are used for consumption. In this case, take action as follows:

- If outside the time permissible for cancellation of declaration specified under Point dd3, Clause 1, Article 11 of Circular No. 196/2012/TT-BTC: the officer shall accept the declaration with wrong registration of type, and instruct the export processing enterprise to declare the type upon export in corresponding with the purpose and the type declared upon import for liquidity balance.

- If within the time permissible for cancellation of declaration specified under Point dd3, Clause 1, Article 11 of Circular No. 196/2012/TT-BTC: the officer shall instruct the export processing enterprise to cancel its declaration and re-register the list in accordance with the purpose of use and make declaration of proper type.

V. Considering and deciding the application of regulation on quartely or annual report

The provisions in Article 44 of Circular No. 196/2012/TT-BTC shall be applied.

VI. Checking report for imported and exported goods of export processing enterprise and checking inventory

1. General instruction on making liquidity report:

a) Data of stocks at the reporting time of a code of goods use for a certain purpose shall be determined by the data of stock at the end of preceding period plus (+) input number in the period minus (-) output number in the period of such code of goods (for goods as products, semi-finished products that must be converted as per the norm of used code of goods declared by the enterprise to the customs authorities). The data in the System of the customs authorities must consist with the data in books and actual stocks of the export processing enterprise;

b) Method of goods liquidity for the purpose of use as production:

- Import in the reporting period for the purpose of production: use documents as import declaration or goods receipt note.

- Export in the reporting period for the purpose of production: export of products, re-export of raw materials, export for destruction, donation, the export processing enterprise carries out the outsourcing for domestic enterprise to export raw materials for other outsourcing contracts.

c) Method of goods liquidity for the purpose of use as investment and consumption:

c1) Import in the reporting period for investment or consumption: use documents as import declaration or goods receipt note. For goods receipt note used in the following cases:

- Re-import goods for domestic repair, use document “ Receipt notice” (Point b, Clause 6, Article 42 of Circular No. 196/2012/TT-BTC).

- Goods receipt for the goods newly formed from the conversion of goods initially imported, use document “ Receipt notice” (Point b, Clause 6, Article 42 of Circular No. 196/2012/TT-BTC).

c2) Goods issue in the reporting period for investment or consumption:

- Re-export, use the export declaration (Point a, Clause 3, Article 42 of Circular No.196/2012/TT-BTC).

- Disposal for domestic sale, use document “ Information about documents of fixed assets disposal” (Point c, Clause 4, Article 42 of Circular No.196/2012/TT-BTC).

- Export for repairing re-imported products and other export (offer, donation in Vietnam), use document “Notification of goods issue” (Point d, Clause 4, Article 42 of Circular No.196/2012/TT-BTC).

- Export for domestic repair, use document “Notification of goods issue” (Point a, Clause 6, Article 42 of Circular No.196/2012/TT-BTC).

- Goods issue for consumption but changed into other purposes, use document ““Notification of goods issue” (Point b, Clause 7, Article 42 of Circular No.196/2012/TT-BTC).

- Disposal in the form of destruction, use document “ Information about destruction of raw materials, products, scrap, waste products, machinery, equipment, means of transport and other goods” (Clause 8, Article 42 of Circular No. 196/2012/TT-BTC).

d) For goods exported for repair of re-imported products of any group of purpose of use when imported and upon exported, follow the corresponding purpose of use with document used as “ Notification of goods issue” for liquidity of exporting portion in the period of the corresponding purpose upon import;

dd) For the raw materials to be destroyed, donated or offered, give instructions to the enterprise on declaration to the customs authorities upon generation, particularly as follows:

- The raw materials to be destroyed as specified in Clause 8, Article 42 of Circular No. 196/2012/TT-BTC.

- The raw materials to be donated or offered as specified under Point d, Clause 1, Article 43 of Circular No. 196/2012/TT-BTC.

Ways of report:

dd1) For customs authorities in the “ Summary of import-export-stock”, the export including export for destruction, donation or offer through documents declared by the enterprise until generation (point d, Clause 4 and Clause 8 of Article 42 of Circular No. 196/2012/TT-BTC);

dd2) For enterprise in the “Information about stock of export processing enterprise” reported by the enterprise without part of destruction, donation or offer but only report on number of stocks as per books and actual stocks at the end of period (point a, Clause 5, Article 44 of Circular No. 196/2012/TT-BTC);

e) The System shall automatically compare the stocks “Summary of import-export-stock” in the System with the actual stocks declared by the enterprise quarterly or annually in the “Information about stock of export processing enterprise”. If there is any difference, the customs authorities shall send the “Summary of difference between the actual stocks with books” to require the enterprise’s explanation (Point b2, Clause 5, Article 44 of Circular No. 196/2012/TT-BTC) and carry out the handling based on the explanation of the export processing enterprise.

2. Steps of checking:

Step 1: Monitoring data of imported and exported goods in the System

a) Carefully reviewing dossier of the export processing enterprise, preparing specific contents for checking and plans to deal with situations properly;

b) Preparing relevant information: updating the System and completing the customs declaration and relevant documents;

c) Performing the liquidity in the System quarterly or annually depending on reporting regulations applicable to each export processing enterprise.

Step 2: Receiving, checking and comparing the enterprise’s reporting data

a) Assign officer to receive the enterprise’s report;

b) Based on the difference of data between the stocks in the books and actual stocks in accounting books of export processing enterprise with the stocks in the books of the customs authorities automatically compared by the System. The customs officer shall carry out handling as follows:

- In case of no difference of stocks, the customs officer shall accept the result of liquidity report and give feedback to the enterprise.

- In case of difference of stocks, the customs officer shall request the decision from the Head of Sub-Department and require the explanation from the enterprise.

c) The officer shall receive the explanation about the difference of stocks, check and request the handling from the Head of Sub-Department as follows:

- If the Head of Sub-Department accepts the explanation from the export processing enterprise, the officer shall give feedback on the liquidity result to the enterprise.

- If the Head of Sub-Department does not accept the explanation from the export processing enterprise, the officer shall require the enterprise to submit or present relevant documents or books for checking (Point b.2.2, Clause 5, Article 44 of Circular No. 196/2012/TT-BTC).

Step 3: Checking documents and books of the export processing enterprise

a) The customs officer shall receive and check the documents and books specified under Point b.2.2, Clause 5, Article 44 of Circular No. 196/2012/TT-BTC paying attention to checking the following contents:

- Declaration sheets and documents of information about complete disposal of goods quantity but still included in the report;

- Checking and comparison of use with proper purpose of imported goods from documents.

b) Handling of checking result of documents and books:

b1) Where the checking result is consistent, the customs officer shall request the signature from the Head of Sub-Department.

After the handling, update the result of stock at the end of period to monitor the stocks at the beginning of period for the next liquidity and give feedback of liquidity result to the export processing enterprise.

b2) If the checking result is inconsistent, the customs officer shall ask for permission from the Head of Sub-Department to go to Step 4 for checking of actual stocks or after customs clearance.

Step 4: Checking of actual stocks or post clearance.

The customs officer shall check the actual stocks and/or post clearance under the provisions in Clause 5, Article 44 of Circular No. 196/2012/TT-BTC and request the decision from the Head of Sub-Department.

a. If the result of checking of actual stocks or post clearance, there are sufficient grounds to determine the errors, the customs officer shall request the handling of customs administrative violation, define the prescribed tax and give feedback on liquidity result to the export processing enterprise.

After the handling, update the result of stock at the end of period for monitoring the stock at the beginning of stocks for the next liquidity and give feedback on the liquidity result to the export processing enterprise.

b. If the result of checking of actual stocks or post clearance, there is not sufficient ground to determine the errors, the customs officer shall report to the leadership of Sub-Department and propose the handling.

Part 5.

PROCESS OF RE-VERIFICATION OF CUSTOMS DOSSIERS WITH IMPLEMENTATION OF ELECTRONIC CUSTOMS PROCEDURES

SECTION 1. GENERAL PROVISIONS

I. Purpose of re-verification

1. Re-verifying steps in the process of customs clearance to detect errors and taking timely remedy

2. Detecting errors, irrationalities and conspicuous violations.

3. Detecting the misplacement or delay of documents of the import and export dossier.

4. Supplementing information in database.

5. Arranging and storing customs dossier scientifically and easily searchable.

6. Providing information and violating signs to the checking stage of post clearance.

II. Principles of re-verification

1. Upon re-verification of customs dossiers, the officer shall re-verify the compleness, consistency of information declared in documents.

2. Re-checking all steps done in the System and/or in the customs dossier of customs officer and customs declarer having performed completely and properly.

3. Based on the acquired information at the time of re-verification (sensitive information, directions from superior level) to focus on intensive checking for dossier with high risks.

III. Deadline for re-verification

1. The re-verification of customs dossier is done after the clearance of batches of goods and completed within 60 days from the day to decide the clearance in the System except for cases specified at Step 5, Section 2 of the Process of electronic customs procedures for imported and exported goods under sale contract.

2. For the batches of goods in cases of outsourcing, production for export, temporary import fore re-export, the re-verification is done for each batch of goods as specified above. After liquidity, continue the re-verification of liquidity dossier within 07 days from the date the customs authorities confim the liquidity result.

3. For batches of goods subject to tax exemption, consideration of tax exemption, tax reduction, tax refund or no tax, carry out the re-verification under current regulations.

IV. Scope of application

This Process applies to all customs dossiers that have been cleared as per the mode of electronic customs procedures (including customs dossiers in paper or electronic forms).

V. Subjects of application

1. The customs officers in the stage of clearance or performing the re-verification of electronic customs dossiers, the leadership of Sub-Department of Customs where the electronic customs procedures are performed.

2. The customs officers at the Sub-Department of post clearance checking.

VI. Responsibility of Sub-Department of Customs where the electronic customs declaration is registered

1. Performs the re-verification of customs dossier.

2. Updates information in the customs dossier which the previous stages have not updated in the database system.

3. Summarizes and report the result of re-verification to the Sub-Department of post clearance checking under regulation.

4. Arranges the officer in charge of re-verification of dossier and management and completion of dossier under regulation.

5. When detecting or suspecting error or fraud during the re-verification of customs dossier, the officer in charge of re-verification shall report to the leadership of Sub-Department of Customs performing the electronic customs procedures for handling.

VII. Responsibiity of the Sub-Department of post clearance checking.

1. Provides instructions on re-verification to the Sub-Department of Customs performing the electronic customs procedures.

2. Receives reports and analyzes information from the result of re-verification from the Sub-Department of Customs performing the electronic customs procedures for post clearance checking.

3. Checks and urges the re-verification of dossier of Sub-Departments of Customs performing the electronic customs procedures.

SECTION 2. SPECIFIC PROVISIONS

The process of re-verification of electronic customs dossier must be done as per the following steps:

Step 1: Making list of declaration to be re-verified and receiving dossier

The officer performing the re-verification shall log in the System and check the list of customs declaration pending re-verification in the System for implementation.

In cases where the customs authorities have filed paper dossiers, the officer performing the re-verification shall receive the paper dossier from the officer in charge of management and completion of dossier for re-verification.

Step 2: Re-verification of dossier

1. In case the customs authorities do not retain paper dossier:

- Check the uniform information of the electronic customs declaration and value declaration in the System;

- Compare the information of the electronic customs declaration and value declaration with the operational database of the customs;

- Check the implementation of policies on goods items, code, value of tax calculation and result of tax calculation.

2. In case the customs authorities retain paper dossier:

- Carry out the re-verification as stipulated in Case 1 mentioned above;

- Check and compare the correctness and consistency between the electronic customs dossier in the System with the customs dossier in the form of paper;

- Other contents shall comply with current regulations.

Step 3: Handling of result of re-verification of customs dossier

- If the customs dossier is valid, correct and without suspected violation, the officer shall carry out the re-verification:

Confirms the re-verification result of customs dossier in the “ Form of re-verification result of customs dossier” in the System and finalizes such customs dossier.

If the customs authorities retain paper dossier, after updating the re-verification result in the System, the officer shall print the “ Form of re-verification result of customs dossier” and encloses it with the paper dossier for storage;

- If the officer carrying out the re-verification detects missing of documents or errors, he/she shall require the supplementation or remedy from the relevant division.

- the officer carrying out the re-verification detects violation in price or tax from the customs dossier, he/she shall request the handling from the leadership of Sub-Department where the electronic customs procedures are performed.

- If the officer carrying out the re-verification detects the possible violation of the dossier but has insufficient ground to conclude the fraudulent acts, he/she shall print the “ Form of re-verification result of customs dossier” and “ electronic customs dossier” in the System and report to the leadership of Sub-Department for sending dossier to the Sub-Department of post clearance checking for assessment and monitoring.

Step 4: Implementation of regulations on reporting and dossier storage

- The contents and time of reporting shall comply with current regulations.

- The electronic storage of customs dossiers is done in the customs electronic data processing system. For paper dossiers, the storage is done under current regulations.

ANNEX 1

PROCESS OF ISSUE, MANAGEMENT AND REVOCATION OF ACCOUNT TO ACCESS THE CUSTOMS ELECTRONIC DATA PROCESSING SYSTEM
(Issued with Decision No. 3046/QD-TCHQ dated 27 December 2012 of the General Director of General Department of Customs)

1. Subjects of application

This process applies to customs units and customs officers involved in the issue, management and revocation of account to access the customs electronic data processing system of the customs declarers.

2. Scope of regulation

This process provides for the mechanisms of issue, management, revocation, security and safety assurance for all accounts for access to the customs electronic data processing system of the customs declarers.

3. Concepts

Application and use of access account: is a software used by the customs declarers to perform the electronic customs procedures and is issued free of charge by the customs authorities, or developed by the customs declarers or provided by software companies.

Access account management software: is a software used by the customs authorities to issue, manage or revoke the access account of the customs declarers.

4. Authorities to issue, suspend or revoke the access account

The Sub-Department of Customs where the customs declarers register the electronic customs procedures is responsible for issuing, suspending or revoking the access account.

The Head of Sub-Department of Customs shall decide the issue, suspension or revocation of access account based on the access account management software.

The leadership of Sub-Department shall assign officer to receive dossier for issue, suspension or revocation of access account of the customs declarer.

The name and password to the access account management software of the Head of Sub-Department of Customs is created and sent to under confidentiality. The Head of Sub-Department of Customs shall change the password immediately in the first time of access and periodically change it according to the provisions of the Regulation on operation of information technology system of Customs sector.

5. Regulations on issue, suspension or cancellation of access account to the customs declarer

Director of enterprise shall authorize his/her representative to perform the procedures for issue, suspension or cancellation of access account and sign/certify the relevant document with the customs authorities on his/her behalf.

The customs declarer issued an account at any Sub-Department of Customs shall perform the procedures for suspension or cancellation of access account at such Sub-Department o.f Customs

6. Receiving dossier for issue, suspension or cancellation of access account

The officer in charge shall:

- Receive the “Form of registration for participation in electronic customs procedures” from the customs declarer and check the completeness of necessary information, or

- Receive application for suspension or cancellation of access account of the customs declarer;

- Enter in the computer the information “Registration for participation in electronic customs procedures” or request for suspension of cancellation of access account of the customs declarer; verify the correctness and validity of information provided by the customs declarer and compare it with the information in the System (if any); make record in the monitoring book and transfer it the Head of Sub-Department for issue, suspension or cancellation of access account.

7. Issue, suspension or revocation of access account

a) Cases of suspension of access account:

- The customs declarer submits application (in case of doubt or detection of forged/appropriated account, enterprise’s suspension of operation,...);

- The account is determined or suspected of being forged or appropriated;

- The account is used outside the purpose of declaration and implementation of electronic customs procedures such as: creating or dispersing software programs to disrupt, change or destroy the customs electronic customs data system or technological infrastructure on electronic transaction in customs activities;

- Creating data message to perform illegal acts;

- Other regulations of law;

- As required by other Sub-Departments.

b) Cases of revocation of access account:

- The customs declarer requests cancellation in writing (in case of enterprise’s change of password, dissolution,...);

- The cases specified under Point 1 of this Article are determined as a serious violations;

- Other regulations of law;

c) Procedures for issue, suspension or revocation of access account

The Head of Sub-Department of Customs shall decide the issue, suspension and revocation of access account.

c1) Issue of access account

After receiving dossier “Registration for participation in electronic customs procedures” from the officer in charge of receipt, the Head of Sub-Department of Customs uses the access account management software (including name and password), records information in the System, prints account information, puts it in envelop, seal and transfer it to the officer in charge of receipt;

This officer shall:

- Return such sealed envelop and 1 record of handover (with signatures of officer in charge of receipt and the customs declarer) to the customs declarer;

- Make entry in the monitoring book;

- Retain the form “Registration for participation in electronic customs procedures” of the customs declarer, 01 record of handover and monitoring book.

c2) Suspension or revocation of access account

The suspension or revocation of access account of the customs declarer is done only after all customs declaration and documents related to the such access account have been processed by the customs authorities as well as completed procedures in the customs electronic data processing system.

After receiving the request for suspension or cancellation of access account from the customs declarer, the Head of Sub-Department of Customs shall:

- Assign a customs officer to stop the access connection with the customs electronic data processing system of the customs declarer through such access account;

- Record the suspension or cancellation of access account in the access account management software;

- Sign the written notice of suspension or revocation of access account to the customs declarer specifying the reasons and hand it over to the officer in charge of receipt;

This officer shall:

- Deliver this notice to the customs declarer (the original);

- Perform handling measures of violation (if any) and other administrative procedures under regulations;

- Make entry in the monitoring book;

- Retain the application for suspension or cancellation of customs declarer’s access account and the notice of suspension or cancellation of access account (the copy) in the monitoring book.

8. Management of access account

a) The customs officer shall instruct the customs declarer to carry out the confidentiality of access account by the following ways:

- After receiving the access account from the customs authorities, the customs declarer must change the password in the first access;

- During the use of account, the customs declarer must change the password for every 03 months;

- The password must be installed properly and must ensure the safety (with at least 08 characters in length, including letter and figure characters) for the prevention of forgery.

- By other ways security in accordance with regulations.

b) The customs authorities must

- Secure information on the customs declarer’s access account and customs declarer’s information through their legal access account;

- Ensure the validity of the customs declarer’s access account for transaction and implementation of customs procedures with all customs authorities where the electronic customs procedures are performed.

9. Detection and handling of problems

a) The customs officer shall instruct the customs declarer in the following cases:

In case of forgotten password and failure to make electronic customs declaration, the customs declarer should contact the Sub-Department of Customs where the electronic customs procedures are registered for reset of password.

Upon detection of forgery or appropriation or at risk of forgery or appropriation by other users, the customs declarer must immediately notify the Sub-Department of Customs where the electronic customs procedures are registered to suspend the account and carry out necessary safety measures.

b) Responsibility of customs authorities

If there is a notice from the customs declarer or detecting the abusement of the customs declarer’s account or at risk of abusement, the customs authorities shall coordinate with the customs declarer to carry out the timely preventive measures to ensure the security or safety for the customs declarer’s account while supporting the customs declarer to perform transactions with the customs authorities through their accounts.