Quyết định 636/QD-TCHQ

DECISION

ON PROMULGATING THE COMPLAINT SETTLEMENT PROCESS OF CLASSIFICATION OF EXPORTS, IMPORTS

GENERAL DIRECTOR OF GENERAL DEPARTMENT OF CUSTOMS

Pursuant on the Law on Complaints and Denunciations dated 12/02/1998, the Law Amending and Supplementing a Number of Articles of the Law on Complaints and Denunciations in 2004 and 2005;

Pursuant to the Customs Law No. 29/2001/QH10 dated 6/29/2001 and the Law Amending and Supplementing a Number of Articles of the Customs Law No. 42/2005/QH11 dated 6/14/2005;

Pursuant to the Decree No. 96/2002/ND-CP dated 11/19/2002 of the Government defining the functions, tasks, powers and organizational structure of the General Department of Customs;

Pursuant to the Decree No.06/2003/ND-CP dated 01/22/2003 of the Government on the classification of imports and exports;

Pursuant to the Decree No.136/2006/ND-CP dated 11/14/2006 of the Government detailing and guiding the implementation of a number of Articles of the Law on Complaints and Denunciations and the Law amending and supplementing a number of Articles of the Law on Complaints and Denunciations;

Pursuant to the Decision No. 43/2007/QD-BTC dated 6/04/2007 of the Minister of Finance on promulgating the Regulation on the reception of citizens, receipt and settlement of complaints and denunciations of citizens in the units of finance sector;

At the proposal of the Director of the Customs Control and Supervision Department,

DECIDES:

Article 1: To promulgate together with this Decision the complaint settlement process of classification of exports, imports under the authority of the General Director of the General Department of Customs, the Director of the Anti-smuggling and Investigation Department, the Director of Post Clearance Audit Department, the Directors of provincial, city Custom Departments, Heads of Customs Sub- Departments who have competence to settle complaints.

Article 2: This Decision takes effect 15 days from its signing date.

Article 3: Leaders of the General Department of Customs, the Heads of the units of, under the General Department of Customs shall implement this Decision. /.

COMPLAINT SETTLEMENT PROCESS

OF CLASSIFICATION OF EXPORTS, IMPORTS
(Issued together with the Decision No. 636/QD-TCHQ dated 03/11/2008 of the General Director of the General Department of Customs)

Part A:

GENERAL PROVISIONS

1. This process guides the settlement of complaints of classification of exports, imports under the competence of the General Director of the General Department of Customs, the Director of the Anti-smuggling and Investigation Department, the Director of Post clearance Audit Department, the Directors of provincial, city Custom Departments, Heads of Custom Sub- Departments who have competence to settle complaints as prescribed by law, namely:

1.1. Complaints of administrative decisions, administrative acts relating to classification of exports, imports of a certain Customs level, the Heads of Customs units of that level shall be responsible for settling those complaints for the first time.

1.2. Complaints of first-time complaint settlement decisions on classification of exports, imports in case the complainants do not initiate an administrative lawsuit in court, the Heads of superior customs units shall be responsible for settling the complaints (hereinafter referred to as the second complaint).

2. The complaint settlement must be made in complaint settlement decisions of the heads of the competent units.

3. Receipt of complaint records, urge and monitoring of the result of the complaint settlement:

3.1. The focal unit receiving and tracking the result of complaint settlement:

According to the provisions of Clause 3, Article 1 of the Decision No. 43/2007/QD-BTC above, the General Department of Customs assigns the specific responsibilities for the units to receive complaints of the classification of imports, exports as follows:

- At the General Department of Customs: the Department of Inspectorate.

- At the Anti-smuggling and Investigation Department, the Post clearance Audit Department: The Integrated Planning Department (follow-up-letters officials, division).

- At the provincial, city Customs Departments: The Customs Supervision, Inspection Department or officials whose task is to follow-up letters (in case there is no Inspection, Supervision Department).

- At the Sub-Customs Departments: The Team, Division of Inspection or officials assigned to follow the complaint letters by the heads of sub-customs departments.

3.2. Responsibilities of the focal units (division, officials) receiving dossiers, official letter of complaint of the classification of exports, imports:

3.2.1. Receipt of complaint records:

a) In case of receiving complaints by clerical division of General Department of Customs, Customs Departments, Sub-Custom departments: recording in the follow-up-letter books (or computerizing data).

- Preparing document - transfer form (Form No.5/TTr-KT issued together with Decision No. 43/2007/QD-BTC above) for the heads of focal units mentioned in Point 3.1 to sign and transfer complaint documents to the units, divisions, professional officials with competent function of complaint settlement of classification of exports, imports.

b) In case of receiving from the complainant who directly brings the complaint to the customs agency:

- Notifying the head of unit/ division / professional official that is responsible for settling complaints of classification of goods (generally referred to as professional unit) to send professional official to meet the citizen and receive the complaint according to Article 2 of Decision No. 43/2007/QD-BTC mentioned above. Note for professional official as receiving complaint document brought by citizens: professional official of the leading unit and official of the inspection unit to coordinate to determine immediately the denunciation contents under or not under the jurisdiction of their heads to receive complaints or guide the citizens according to Article 2 of the Decision No. 43/2007/QD-BTC mentioned above; and issuing a receipt (Form No. 1/TTr-KT issued together with the Decision No. 43/2007/QD-BTC) with all records- directly receiving cases, and made in two copies (handing over one for the complainant; archiving one in the complaints record).

- Collaborating with professional official to direct and guide the complainants.

- Recording into the follow-up-letter books (or computering data) and preparing document-transfer form as stated in Point 3.2.1.a) above.

3.2.2. Following-up, urge, doing statistic of complaint settlement results of the unit.

4. Focal units to advise professional to help heads of the customs agencies at all levels for complaint settlement of the classification of goods:

- At the General Department of Customs: Department of Customs Control and Supervision.

- At the Customs Departments of provinces and cities, the Anti-Smuggling Investigation Departments, Post clearance Audit Departments: The operational department, functional division, team with professional division of the classification of goods.

- At the Sub-Departments of Customs: Team (Division) or professional officials assigned by Sub-Departments of Customs.

5. Advising on codes of goods:

5.1. At the General Department of Customs: Advisory Council on the classification of goods at General Department level. The Council operates under the regulations issued by the General Director of the General Department of Customs.

5.2. At the provincial, city Customs Department: Advisory Council on the classification of goods at Customs Department level. The Council operates under the regulations issued by the Directors of provincial, city Customs Departments.

6. Settlement of complaints of the classification of exports, imports at the General Department of Customs, the Anti-Smuggling Investigation Department, Post clearance Audit Department, the provincial and city Customs Department, Sub- Departments of Customs shall implement in accordance with the provisions of law, close to the actual situation of classification of exports, imports in the whole country, ensuring one item having only one code according to the list of imports and exports of Vietnam and the current tariff list.

7. Coordinating between the units in the customs sector to help the heads of Customs agencies at all levels resolving complaints and identifying codes to comply with coordination regulations issued by the leaders of the General Department of Customs.

8. Complaint settlement decisions are publicly posted as prescribed in Article 14 of the Decision No. 43/2007/QD-BTC dated 6/04/2007 of the Minister of Finance.

9. The heads of the customs agencies who are competent to settle complaints resolve the complaints within the time limit prescribed by the Law on Complaints and Denunciations and Decree No.136/2006/ND-CP dated 11/14/2006 above.

10. Leaders of the General Department of Customs authorize Leader of Management and Supervision Department to be signed a number of following papers:

- Notice of acceptance of the complaint records (Form No.3/TTr-KT issued together with the Decision No. 43/2007/QD-BTC above);

- A written reply of not accepting the complaint records;

- A written request for the applicant to send additional documents, materials, samples to use as a basis for determining goods codes;

- Invitation of complainant to meet and dialogue (Form No.7/TTr-KT issued together with the Decision No. 43/2007/QD-BTC above);

- Written opinions of the relevant units in the customs sector before submitting to the leaders of the General Department of Customs.

Part B:

SPECIFIC PROVISIONS

Section 1. FIRST COMPLAINT SETTLEMENT

I. FIRST-TIME COMPLAINT SETTLEMENT AT CUSTOMS SUB-DEPARTMENTS:

Step 1: Research, evidence collection, concerned records, documents and proposal of settlement of the complaint:

1. Responsibilities of public servants and leader of professional team (where the team level has) assigned to propose settlement of complaints:

1.1. Research records of complaint; gather full records, documents, legal documents, the instructions of their superiors, the information from the database of the sector of classification of goods related to complained items.

- For the records of complaint made and sent under the right jurisdiction of settlement, prepare notice for the head of sub-department of customs to sign and to inform the complainant of acceptance (Form No.3/TTr-KT issued together with the Decision No. 43/2007/QD-BTC above). If the records of complaint are over the time limit of complaint settlement, not in compliance with jurisdiction to settle complaint of sub-Department leader, make official letter for leader of the sub-department to sign in the notice and return the records to the complainant, stating clearly the reasons.

- Prepare specific proposal of content to settle complaints and submit to leader of Sub-department of customs (Form No.1: HSKN/2008 together this Decision).

1.2. Make draft document to submit to the leader of the sub-department to sign in the following cases:

- Reply the complainant in case of accepting or not accepting the complaint records.

- Require the complainant to submit additional records, documents, samples of goods to determine goods codes (in case of incomplete records).

- If it needs to exchange, consult opinions, request for information and documents with the relevant units; report to consult the customs offices of higher level.

- Other necessary matters under the jurisdiction of the sub-department.

2. Sub-Department leader’s responsibilities:

2.1. Direct and guide officers under jurisdiction to advise, propose settlement of complaints in accordance with the provisions of law, ensure the specified time limit.

2.2. Approve and sign the documents mentioned in point 1.2 of this step.

2.3. Consider and make decision in case of need for expertise, additional expertise, re- expertise, analysis, classification and other necessities.

2.4. Ensure the accuracy and consistency of results of determining goods codes in the sub-Department.

Step 2: Organization of the meeting and dialogue with the complainants (Article 9 of the Decree No.136/2006/ND-CP as mentioned above):

Sub-Department’s leaders are the one who organize and preside over the dialogue. Officers, professional team are responsible for assisting the leaders to conduct dialogue, namely:

1. Preparing written invitation (Form No.7/TTr-KT issued together with the Decision No. 43/2007/QD-BTC as mentioned above) to send to the complainant.

2. Anticipating the issues that need dialogue to clarify the contents of the complaint, re-evaluate the evidence and documents collected. Where the plan for settlement of complaint has been identified, make the draft complaint settlement decision to consult the complainant right after the dialogue.

3. Where the complaint content is related to the use of result of analysis and classification of the Centers for analysis and classification of exports and imports under the General Department of Customs, it deems necessary, Sub-Department’s leaders send written request to the relevant Centers for analysis and classification for providing documentation, explain the basis of classification, analysis and (or) invite to attend the dialogue to settle complaints.

4. Fully appreciate and absorb the reasonable opinion of the complainant; dialogue results must be made in minutes, completely record the contents of two sides’ agreement, disagreement signed by the representatives of the parties to participate in the minutes (Form No.2: HSKN/2008 attached to this Decision).

Step 3: Making decision to settle complaints.

1. After collecting full records, documents, and evidence related to the case and the results of dialogue with the complainant, officer and leader of the professional team (where the team level has) synthesizes and compares with the provisions on classification, complete the proposal of settlement of the complaint by a statement of complaint settlement (Form No.1: HSKN/2008 attached to this Decision), together with the Decision to settle complaints (Form No.8/TTr-KT issued together with the Decision No. 43/2007/QD-BTC mentioned above).

2. Customs sub-Department level has no Advisory Council on classification, so in case of having new goods, with more complex in determining the codes, Sub-Department’s leaders may consult the officers having knowledge of goods, with the experience and expertise for classification of goods or if it seems necessary, consult the written opinions of the Customs Department of province, city before making decision on settling complaints.

3. Decision on settling complaints shall be signed by Sub-Department’s leader and sent to the complainant (signed directly to receive in the Sub-Department or by the clerical channel with a slip attached to decision for checking) and archived in profile according to regulations; enter the results into the computer system; simultaneously sent to the examination and inspection division and professional department of the provincial, city Department of Customs 01 copy for monitoring and inspetion to ensure the correctness and consistency of goods codes and procedures to settle complaints; post publicly the decision on settling complaint under the guidance at Point 8 of Part A of this Decision.

II- FIRST COMPLAINT SETTLEMENT IN CUSTOMS DEPARTMENTS OF PROVINCES, CITIES:

Step 1: Research, evidence collection, concerned records, documents and proposal of settlement of the complaint:

1. Responsibility of officers and leaders of professional division in the advisory and proposal of settlement of complaints:

1.1. Research records of complaint; gather full records, documents, legal documents, the instructions of the General Department of Customs, the information from the database of the sector of classification of goods related to complained items.

- For the records of complaint made and sent under the right jurisdiction of settlement, prepare notice for the head of department of customs to sign and to inform the complainant of acceptance (Form No.3/TTr-KT issued together with the Decision No. 43/2007/QD-BTC above). If the records of complaint are over the time limit of complaint settlement, not in compliance with jurisdiction to settle complaint of Department leader, make official letter for head of the department to sign in the notice and return the records to the complainant, stating clearly the reasons.

- Prepare specific proposal of content to settle complaints and submit to leader of department of customs (Form No.1: HSKN/2008 together this Decision).

1.2. Make draft document to submit to the leader of the department to sign in the following cases:

- Reply the complainant in case of accepting or not accepting the complaint records.

- If necessary, require the complainant to submit additional records, documents, samples of goods to determine goods codes (in case of incomplete records).

- If it needs to exchange, consult opinions, request for information and documents with the relevant units.

- Other necessary matters under the jurisdiction of the customs department of the province, city.

2. Responsibilities of the Department’s Leaders:

2.1. Direct and guide officers under jurisdiction to advise, propose settlement of complaints in accordance with the provisions of law, ensure the specified time limit.

2.2. Approve and sign the documents mentioned in point 1.2 of this step.

2.3. Consider and make decision in case of need for expertise, additional expertise, re- expertise, analysis, classification and other necessities.

2.4. Ensure the accuracy and consistency of results of determining goods codes in the Department.

Step 2: Organization of the meeting and dialogue with the complainants (Article 9 of the Decree No.136/2006/ND-CP as mentioned above):

Department’s leaders are the one who organize and preside over the dialogue. Professional division is responsible for assisting the Department’s leaders to conduct dialogue, namely.

1. Preparing written invitation (Form No.7/TTr-KT issued together with the Decision No. 43/2007/QD-BTC as mentioned above) to send to the complainant.

2. Anticipating the issues that need dialogue to clarify the contents of the complaint, re-evaluate the evidence and documents collected. Where the plan for settlement of complaint has been identified, make the draft complaint settlement decision to consult the complainant right after the dialogue.

3. Where the complaint content is related to the use of result of analysis and classification of the Centers for analysis and classification of exports and imports under the General Department of Customs, it deems necessary, Department’s leaders send written request to the relevant Centers for analysis and classification for providing documentation, explaining the basis of classification, analysis and (or) invite to attend the dialogue to settle complaints.

4. Fully appreciate and absorb the reasonable opinion of the complainant; dialogue results must be made in minutes, completely record the contents of two sides’ agreement, disagreement signed by the representatives of the parties to participate in the minutes (Form No.2: HSKN/2008 attached to this Decision).

Step 3: Making decision to settle complaints:

1. After collecting full records, documents, and evidence related to the case and the results of dialogue with the complainant, officer and leader of the professional division to synthesize and compare with the provisions on classification, complete the proposal of settlement of the complaint by a statement of complaint settlement (Form No.1: HSKN/2008 attached to this Decision), together with the Decision to settle complaints (Form No.8/TTr-KT issued together with the Decision No. 43/2007/QD-BTC mentioned above).

2. When necessary, Department’s leaders organize the meeting to consult the Advisory Council on the classification of goods before making a decision to settle complaints.

3. Decision on settling complaints shall be signed by Department’s leader and sent to the complainant (signed directly to receive in the Department or by the clerical channel with a slip attached to decision for checking) and archived in profile according to regulations; enter the results into the computer system; simultaneously sent to the Inspectorate of the General Department and Department of Customs Control and Supervision 01 copy for monitoring and inspetion to ensure the correctness and consistency of goods codes and procedures to settle complaints; post publicly the decision on settling complaint under the guidance at Point 8 of Part A of this Decision.

III- FIRST COMPLAINT SETTLEMENT IN THE ANTI-SMUGGLING AND INVESTIGATION DEPARTMENT, THE POST CLEARANCE AUDIT DEPARTMENT:

The order of the steps and the method to conduct the settlement of the first complaint in the anti-smuggling and investigation department, the post clearance audit department is done similar to the settlement of the first complaint in the Customs Departments of provinces and cities mentioned in point II, section 1, part B above.

Section 2. SECOND COMPLAINT SETTLEMENT

I. SECOND COMPLAINT SETTLEMENT IN CUSTOMS DEPARTMENT OF PROVINCES AND CITIES:

Director of Customs Department of province, city shall settle the second complaint for the cases that customs declarant made first complaint to the head of the sub-Department of customs, then appeal the decision to settle the first complaint of the head of the sub-Department to the Customs Department of province, city.

The order of the steps and the method to conduct the settlement of the second complaint in the the Customs Department of province, city is done similar to the settlement of the first complaint in the Customs Departments of provinces, cities mentioned in point II, section 1, part B above and some personal issues of the settlement of the second complaint, namely:

Step 1: Research, evidence collection, concerned records, documents and proposal of settlement of the complaint:

- Implement the tasks like the settlement of the first complaint.

- Note: In the process of researching records, officers and leaders of professional division must collect all records of settling the first complaints (copies) of the Customs sub-Department and other related documents to advise and propose the complaint settlement.

Step 2: Organization of the meeting and dialogue with the complainants (Article 9 of the Decree No.136/2006/ND-CP as mentioned above):

- Implement the tasks like the settlement of the first complaint.

- Note: When the settlement of the second complaint is made at the the Customs Departments of provinces, cities, depending on the nature of each case, leaders of the Department shall decide to organize dialogue or not with the complainants.

II-ORDER OF SECOND COMPLAINT SETTLEMENT IN CUSTOMS GENERAL DEPARTMENT

General Department of Customs is the level that settles the second complaint only for the cases that the directors of the Customs Departments of provinces, cities, directors of the anti-smuggling and investigation departments, directors of the Department of the post clearance audit (hereinafter Customs Department) are competence to settle complaints settled for the first time, but still lodged a complaint, namely as follows:

Step 1: Research, evidence collection, concerned records, documents and proposal of settlement of the complaint:

1. Responsibilities of officers working in the classification of Customs Control and Supervision Department:

1.1. Research records of complaint; and records of first complaint settlement of Customs Department; gather full records, documents, legal documents, the instructions of the General Department of Customs, the Ministry of Finance, the information from the database of the sector of classification of goods related to complained items;

- For the records of complaint made and sent under the right jurisdiction of settlement, prepare notice for the leader of department to sign and to inform the complainant of acceptance (Form No.3/TTr-KT issued together with the Decision No. 43/2007/QD-BTC above). If the records of complaint are over the time limit of complaint settlement, not in compliance with jurisdiction to settle complaint of the General Department’s leader, then propose leader of the department to sign in the notice and return the records to the complainants, stating clearly the reasons.

- Pursuant to the regulations, guidance documents, the classification related to items complained within the sector to propose specifically the contents to settle complaints to submit to leader of the General Department (Form No.1: HSKN/2008 attached to this Decision).

- If necessary, send a written proposal to request the complainant to send additional records, documents, samples of goods for use as a basis to determine goods codes (in case of incomplete records).

1.2. Draft official dispatch to submit to the leader of the General Department of Customs in the case of:

- If it needs to exchange, consult opinions, request for information and documents with the units of the Ministry of Finance, the units outside related sector; or consult opinions of the leaders of the Ministry of Finance.

- Other necessary matters under the jurisdiction of the leaders of the General Department of Customs.

1.3. Assigned officers are responsible before leaders of the customs Control and Supervision Department on their proposal of settling complaint.

2. Responsibilities of Leaders of the customs Control and Supervision Department:

2.1. Inspect the collection of evidence, records, related documents and recommendations of experts.

2.2. Sign documents to send to the relevant units in the sector to request for comments or providing records of the case before submitting to the leaders of the General Department; make notice of acceptance or not of the written complaints; official dispatch to send to the complainants to require for adding records, documents, samples of goods to determine goods codes and other tasks assigned by the leaders of the General Department of Customs.

2.3. Prepare content for the leaders of the General Department of Customs to consult the Advisory Council on classification when the leaders of General Department of Customs request or seek opinions of agencies outside the sector and units of the Ministry of Finance.

2.4. Sign in the statement to the leaders of the General Department; be responsible before leaders of the General Department on his/her proposal for the classification of goods.

3. Responsibility of advisory units under the General Department of Customs and concerned Customs Departments of provinces and cities:

When leaders of the General Department request, Customs Control and Supervision Department has a written request:

3.1. Advisory units under the General Department of Customs (Import-Export Duty Department, Post Clearance Audit Department, the Centers for analysis and classification of exports, imports) are responsible for providing comments on identifying names and codes of the goods and take responsibility before leaders of the General Department on such opinions. Time for providing comments is 5 working days (from receipt of the written request).

3.2. Concerned Customs Departments of provinces and cities are responsible for the full report of the contents and results of settling complaints in the units and sending the entire records (copies) of the complaints to the General Department of Customs for study and settlement. Period of reporting and submitting record to the General Department is not more than 10 working days.

4. Responsibility of the leaders of the General Department of Customs:

4.1. Approve and sign documents of exchange, opinions, request for providing information and documents with other units of the Ministry of Finance or other relevant units outside the sector.

4.2. Submit to the leaders of the Ministry of Finance for consulting in cases of beyond their competence, of large difference in tax and other necessary cases before making a decision on settling complaints.

4.3. Consider and make decision in case of need for expertise, additional expertise, re- expertise, analysis – reclassification and other necessities.

4.4. Ensure the accuracy and consistency of results to determine goods codes in the General Department.

Step 2: Organization of the meeting and dialogue with the complainants (Article 9 of the Decree No.136/2006/ND-CP as mentioned above):

When the settlement of the second complaint is made, depending on the nature of each case, leaders of the General Department shall decide to organize dialogue or not with the complainants. Leaders of the General Department shall be the one who organize and preside over the dialogue. The Department of Customs Control and Supervision is responsible for assisting leaders of the General Department to conduct the dialogue.

1. Preparing written invitation (Form No.7/TTr-KT issued together with the Decision No. 43/2007/QD-BTC as mentioned above) to send to the complainant.

2. Anticipating the issues that need dialogue to clarify the contents of the complaint, re-evaluate the evidence and documents collected. Where the plan for settlement of complaint has been identified, make the draft complaint settlement decision to consult the complainant right after the dialogue.

3. Where the complaint content is related to the use of result of analysis and classification of the Centers for analysis and classification of exports and imports under the General Department of Customs, it deems necessary, Department’s leaders send written request to the relevant Centers for analysis and classification for providing documentation, explaining the basis of classification, analysis and (or) invite to attend the dialogue to settle complaints.

4. Fully appreciate and absorb the reasonable opinion of the complainant; dialogue results must be made in minutes, completely record the contents of two sides’ agreement, disagreement signed by the representatives of the parties to participate in the minutes (Form No.2: HSKN/2008 attached to this Decision).

Step 3: Making decision to settle complaints:

1. After collecting full records, documents, and evidence related to the case and the results of dialogue with the complainant, The Department of Customs Control and Supervision is responsible for synthesizing and comparing with the provisions on classification, completing the proposal of settlement of the complaint by a statement of complaint settlement (Form No.1: HSKN/2008 attached to this Decision), together with the Decision to settle complaints (Form No.8/TTr-KT issued together with the Decision No. 43/2007/QD-BTC mentioned above).

2. When necessary, due to the new goods of more complexity, difference from viewpoint of classification or classification guidelines not enough clear, leaders of the General Department shall hold meeting for collecting comments of the Advisory Council on classification of goods or issue official dispatch to collect opinions of the functional units of the Ministry, leaders of the Finance Ministry or agencies outside the customs sector before making a decision to settle complaint.

3. Decision on settling complaints shall be signed by General Department’s leader and sent to the complainant (signed directly to receive in Archives of the General Department or by the clerical channel with a slip attached to decision for checking), the relevant units in the General Department and archived in profile according to regulations; enter the results into the computer system; simultaneously sent to the leaders of the Ministry and Inspectorate, Department of Tax Policies, Department of Legal Affairs of the Ministry of Finance for coordination; post publicly the decision on settling complaint under the guidance at Point 8 of Part A of this Decision.

Section 3. COMPLAINT SETTLEMENT RECORD ARCHIVING

The record archiving is generally guided for the units as follows:

1. At the end of the settlement of complaints, the advisory unit must prepare the case records to store in Archives of the unit, basic records include:

- Written complaint together with complaint records, including relevant technical documents, photographs (if any);

- Receipt of records (Form No.1/TTr-KT issued together with the Decision No. 43/2007/QD-BTC mentioned above); acceptance notice (Form No.3/TTr-KT attached to the Decision No. 43/2007/QD-BTC mentioned above); Slip of application transfer (Form No.5/TTr-KT issued together with the Decision No. 43/2007/QD-BTC mentioned above);

- Minute of the dialogue with the complainant (Form No.2: HSKN/2008 attached to this Decision);

- Written Invitation (Form No.7/TTr-KT issued together with the Decision No. 43/2007/QD-BTC mentioned above);

- Minutes of the meetings of collecting opinions of the Advisory Council, exchange documents and the results of consultation with the organizations and individuals and the relevant papers and documents (if any);

- Statement, Written Proposal of the individuals, advisory units (Form No.1: HSKN/2008 together this Decision);

- The decision on settling complaint (Form No.8/TTr-KT issued together with the the Decision No. 43/2007/QD-BTC mentioned above);

- Other relevant papers and documents.

2. Method to prepare documentation, of storage and supply, searching of records shall comply with the regulations of Archives of the sector, of the units.

Section 4. IMPLEMENTATION ORGANIZATION

1. This process is disseminated to the officers and public employees in the units of the entire customs sector for implementation.

2. Heads of the units of and under the General Department of Customs shall assign specific tasks to each division of officers for compliance with the provisions in this process.

3. Customs Control and Supervision Department is the presiding unit, the Inspectorare of the General Department is the coordinating unit, shall assist leaders of the General Department to direct, instruct, inspect the units in the sector to comply with the provisions of the law and the process to settle complaint of classification of imports and exports.

4. During the process of implementing this process, if there are any problems, shortcomings, the units shall make recommendations and proposals.