Quyết định 662/QD-TCHQ

DECISION

ON SELECTIVITY AND CUSTOMS INSPECTION APPLICABLE TO IMPORTS AND EXPORTS SENT VIA INTERNATIONAL AIR EXPRESS

DIRECTOR GENERAL OF GENERAL DEPARTMENT OF CUSTOMS

Pursuant to Law on Customs dated 2001 and Law on amendments to Law on Customs dated 2005;

Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government providing guidance on Law on Customs on customs procedures, customs supervision and inspection;

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

Pursuant to Decision No. 78/2010/QD-TTg dated November 30, 2010 of the Prime Minister on the level of value of imports sent via the express delivery services eligible for duty exemption;

Pursuant to Circular No. 100/2010/TT-BTC dated July 9, 2010 of the Ministry of Finance on customs procedures applicable to imports and exports sent via international air express;

At the request of Director of Customs Management Supervision Department,

DECIDES

Article 1. Promulgating together with this Decision a Regulation on selectivity and customs inspection applicable to imports and exports sent via international air express.

Article 2. This Decision comes into force from April 15, 2011. The Regulation on selectivity and customs inspection applicable to imports and exports issued together with Decision No. 1807/QD-TCHQ dated July 27, 2010 of General Department of Customs.

Article 3. Heads of units affiliated to General Department of Customs shall implement this Decision./.

REGULATION

ON SELECTIVITY AND CUSTOMS INSPECTION APPLICABLE TO IMPORTS AND EXPORTS SENT VIA INTERNATIONAL AIR EXPRESS
(Issued together with Decision No. 662/QD-TCHQ dated April 13, 2011 of Director General of General Department of Customs)

Article 1. Selectivity and customs inspection applicable to imports prescribed in Article 5 of Circular No. 100/2010/TT-BTC.

1. Imports of channel 1: including materials and commercial documents; imports eligible for regime of privileges and immunities as prescribed; imports not liable to import duties, including non-dutiable imports and imports liable to duty (without agreements between consignors and consignees) but eligible for duty exemption as prescribed in regulations of law in force, other than imports prescribed in Clause 3 of this Article.

Customs inspection: the imports in this Channel shall be eligible for physical verification exemption. If necessary, the Head of Sub-department of Customs shall carry out random physical verification of between 1% and 5% of the whole channel. The physical verification shall be carried out using cargo scanners. If there is any violation in terms of a consignment, the physical verification shall be carried out manually for the whole consignment.

2. Imports of channel 2: including imports liable to import duties, with declared value of up to VND 20 million.

Customs inspection: all imports shall be undergone physical verification using cargo scanners. If necessary, the Head of Sub-department of Customs shall carry out physical verification of between 3% and 5% of the whole channel.

3. Imports of channel 3: including imports mentioned in the list of imports under specialized management, imports with conditions, imports liable to import duty, with declared value of up to VND 20 million, imports subject to major inspection prescribed by specialized agencies, goods with unidentified declaration, and goods in doubt about declared value as prescribed.

Customs inspection: all imports shall be undergone physical verification manually. Regarding imports in the form of investments, processing, production for export, and business shall be undergone physical verification in conformity with their types of imports.

Article 2. Selectivity and customs inspection applicable to exports prescribed in Article 5 of Circular No. 100/2010/TT-BTC.

1. Exports being materials and commercial documents; exports eligible for regime of privileges and immunities as prescribed; exports not liable to export duties, (including non-dutiable exports and exports liable to duty but eligible for duty exemption as prescribed) shall be undergone selectivity and customs inspection similarly to the Channel 1 goods prescribed in Clause 1 Article 1 of this Decision.

2. Exports being exports liable to export duty, exports mentioned in the list of goods under specialized management, exports with conditions, exports subject to major inspection prescribed by specialized agencies shall be undergone physical verification using cargo scanners. The Head of Sub-department of Customs shall consider deciding the consignments that are undergone physical verification manually.

Article 3. Sticking color papers on parcels and packages for selectivity applicable to imports prescribed in Point 1.1, Clause 1 Article 7 of Circular No. 100/2010/TT-BTC.

Pursuant to the Decision of Sub-department of Customs on contents of customs declaration for good selectivity, each channel of imports shall be marked by sticking different color papers on each parcel and package before completion of the selectivity, in particular:

- Imports of channel 1: blue/green papers (other than materials or commercial documents);

- Imports of channel 2: yellow papers;

- Imports of channel 3: red papers;

Article 4. Implementation

1. Directors of Customs Departments of relevant provinces and cities shall implement this Regulation.

2. If there is any difficulty beyond the competence of Directors of Customs Departments of the provinces or cities during the implementation, they shall report to the General Department of Customs for guidance.