Nghị định 64/2020/ND-CP

DECREE

GUIDANCE ON IMPLEMENTATION OF TEMPORARY ADMISSION UNDER ISTANBUL CONVENTION

Pursuant to the Law on Organization of Government dated June 19, 2015;

Pursuant to the Law on Customs dated June 23, 2014;

The Law on Commerce dated June 14, 2005;

Pursuant to the Law on Export and Import Duties dated April 06, 2016;

Pursuant to the Law on international treaties dated April 09, 2016;

The Law on Foreign Trade Management dated June 12, 2017;

Pursuant to the Law on tax administration dated November 29, 2006 and the Laws on amendments to the Law on tax administration;

For implementation of the Istanbul Convention on Temporary Admission;

At the request of the Minister of Finance;

The Government promulgates a Decree providing guidance on implementation of temporary admission mechanism under the Istanbul Convention.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Decree provides regulations on customs procedures, customs inspection and supervision, procedures for issuance and return of ATA carnets, guarantee of import duties, other taxes, late payment interests, fines, fees or charges (if any) which are collected on goods temporarily imported under the Istanbul Convention on temporary admission (hereinafter referred to as "Istanbul Convention”).

2. This Decree does not apply to goods sent by post and in transit.

Article 2. Regulated entities

1. Organizations and individuals implementing the temporary admission in accordance with regulations herein.

2. Customs authorities and customs officials.

3. Guaranteeing associations.

4. Organizations and individuals with related rights and duties, other cooperating authorities and organizations in management of temporary admission of goods in accordance with regulations herein.

Article 3. Definitions

For the purposes of this Decree, these terms are construed as follows:

1. “temporary admission” means the procedure for management of goods which are temporarily imported for re-exportation or temporarily exported for re-importation into States or territories that are members of the World Customs Organization’s ATA Convention (1961) or Istanbul Convention (1990) on temporary admission.

2. “ATA carnet” means the paper used for the temporary admission of goods, which shall be accepted in lieu of a customs declaration for completing customs procedures and incorporate a guarantee to cover import duties, other taxes, late payment interests, fines, fees or charges (if any) collected on goods temporarily admitted in accordance with regulations herein.

3. “guarantee" means an amount of money or letter of guarantee issued by a credit institution or a foreign bank branch and submitted to Vietnam Chamber of Commerce and Industry (VCCI) to ensure the payment of import duties, other taxes, late payment interests, fines, fees or charges (if any) on temporarily export goods incurred in the country of temporary admission.

4. “guaranteeing association” means an association that issues ATA carnets and is obliged to pay import duties, other taxes, late payment interests, fines, fees or charges incurred during the temporary admission of goods as prescribed herein according to the guaranteed amount.

5. “ATA carnet holder” means the owner of goods who applies for an ATA carnet.

6. “customs declarant” means the ATA carnet holder or customs brokerage agent as defined by law or unit organizing events as prescribed herein under the authorization of the ATA carnet holder. Where the ATA carnet holder is a foreign organization or foreigner that cannot present in Vietnam, the customs declarant shall be a customs brokerage agent or unit organizing events under the authorization of the ATA carnet holder.

7. “event” means:

a) a trade, technological, industrial, agricultural or crafts exhibition, fair, show or display, or an exhibition or meeting which is organized for charitable purpose or to promote any branch of sport, cultural, art, craft, scientific or educational activity, or religious knowledge, worship or tourism;

b) an international meeting or seminar, or a representative meeting of an official or commemorative character.

The events defined in this Clause do not apply to goods temporarily admitted for private purposes with a view to the sale of foreign goods.

8. “national guarantee” means a financial obligation which will be fulfilled by a domestic insurer according to its commitments to the World Chambers Federation (WCF) to the customs authority of the country of temporary admission in case the ATA carnet holder committed an offence in the country of temporary admission as prescribed by its national legislation and the guaranteeing association in Vietnam refuses to make payment or the guarantee is not enough to pay to the customs authority of the country of temporary admission. The national guarantee shall be provided by the guaranteeing association in Vietnam that is VCCI when joining the international guaranteeing chain for implementation of temporary admission in Vietnam in the form of guarantee insurance.

9. “release of guarantee” means the guaranteeing association’s termination of validity of the letter of guarantee issued by the credit institution or foreign bank branch or return of the sums deposited for goods temporarily admitted as prescribed herein.

Chapter II

TEMPORARY ADMISSION

Article 4. Goods granted temporary admission

1. The following goods shall be granted temporary admission:

a) goods intended for display or demonstration at an event prescribed in Clause 7 Article 3 hereof;

b) goods intended for use at an event, including: goods necessary for the purpose of demonstrating foreign machinery or apparatus to be displayed; construction and decoration material, including electrical fittings, for the temporary stands or stalls; advertising and demonstration material which is demonstrably publicity material for the foreign goods displayed;

c) equipment including interpretation equipment, sound and image recording apparatus and films of an educational, scientific or cultural character intended for use at events.

2. While goods granted temporary admission as prescribed herein are used at an event, they cannot be used for any other purposes. When ending an event, temporarily admitted goods must be re-exported, re-imported or undergone procedures for home use or repurposing in accordance with regulations of law.

Goods granted temporary admission may be used at an event in Vietnam after completion of temporary importation procedure as prescribed in Article 15 hereof.

Article 5. Conditions of temporary admission

1. Temporarily admitted goods must comply with policies for management of goods temporarily imported for re-exportation and goods temporarily exported for re-importation.

2. Temporarily admitted goods must be suitable for the purposes of an event as prescribed in Clause 7 Article 3 hereof and identifiable by specific serial number or identification marks.

3. The customs declarant must present an unexpired ATA carnet made according to the form in Appendix I enclosed herewith and issued by the ATA carnet issuing association for completing customs procedures.

Article 6. Period of temporary admission

1. The period for the temporary importation and re-exportation of temporarily admitted goods shall be 12 months from the date of completion of temporary importation procedures and fall within the validity period of the ATA carnet (including the validity period of the replacement ATA carnet).

2. The period for the temporary exportation and re-importation of temporarily admitted goods shall be 12 months from the date of completion of temporary exportation procedures and fall within the validity period of the ATA carnet (including the validity period of the replacement ATA carnet).

3. Where the goods cannot be re-exported from the country of departure within the period prescribed in Clause 2 of this Article, the customs declarant shall apply for a replacement ATA carnet in accordance with the provisions in Article 9 hereof for extending the period for temporary exportation and re-importation at the customs authority where temporary exportation procedure has been followed.

4. When the goods cannot be re-exported within the period prescribed in Clause 1 of this Article as a result of a seizure decided by a competent authority, the ATA carnet holder shall not be liable to any actions for failure to re-export the goods within the period for temporary importation during the duration of the seizure.

Article 7. Cases of termination of temporary admission

1. Procedures for re-exportation or re-importation of temporarily admitted goods have been completed (including the cases where the goods are placed in a bonded warehouse or free trade zone). Evidence of re-exportation or re-importation of goods:  

a) Evidence of the re-exportation of temporarily imported goods is the counterfoil completed and stamped by the customs authority of Vietnam and the re-exportation counterfoil or the customs declaration granted clearance if the goods are re-exported by a written customs declaration form;

b) Evidence of the re-importation of temporarily exported goods is the counterfoil and the re-importation counterfoil completed and stamped by the customs authority of Vietnam or the customs declaration granted clearance if the goods are re-imported by a written customs declaration form.

2. Temporarily admitted goods which are not re-exported or re-imported are cleared for repurposing (including use of goods as gifts or presents) or for home use.

3. Goods have been disposed of according to a competent authority’s decision, goods have been seriously damaged, destroyed or totally lost by accident or force majeure as certified by competent authorities and subjected to the import duties and taxes which have been fully paid in accordance with regulations on goods temporarily imported for re-exportation and goods temporarily exported for re-importation.

4. Temporarily admitted goods have been confiscated by competent authorities in accordance with the national legislation of the country of temporary admission.

Chapter III

PROCEDURES FOR ISSUANCE AND RETURN OF ATA CARNETS

Article 8. Procedures for issuance of ATA carnet

1. VCCI shall be the ATA carnet issuing association in Vietnam.

2. An application for ATA carnet includes:

a) The registration form of specimen signature of the person authorized to sign the application form for ATA carnet and the specimen stamp of the enterprise (if the applicant for ATA carnet is an enterprise), which is made according to Form No. 01/DK in Appendix III enclosed herewith (in case of initial application for ATA carnet): 01 original;

b) The application form for ATA carnet made according to Form No. 02/DDN in Appendix III enclosed herewith: 01 original;

c) The ATA carnet whose back and front covers have been complete (typed) according to the ATA carnet form in Appendix I enclosed herewith: 01 original and 01 photocopy;

d) The letter of guarantee issued by the credit institution or foreign bank branch or receipt of payment made to VCCI: 01 original;

dd) The letter of authorization made according to Form No. 03/GUQ in Appendix III enclosed herewith if the applicant is not the ATA carnet holder: 01 original;

e) The competent authority’s certification of the event prescribed in Clause 7 Article 3 hereof: 01 photocopy;

g) Relevant documents: Documents indicating the value of the shipment and certificate of origin (CO) (if any): 01 photocopy.

3. Responsibilities of an ATA carnet holder:

a) Submit the application for ATA carnet as prescribed in Clause 2 of this Article to VCCI;

b) Present the goods at the request of VCCI for physical inspection;

c) Pay fees for issuing an ATA carnet as prescribed;

d) After being issued with ATA carnet by VCCI, the holder is not allowed to add information about the goods on the General List of the ATA carnet.

4. Responsibilities of VCCI:

a) Provide advice for the ATA carnet holder about information related to policies on goods, documents required by the country of temporary admission, route of the consignment, rights and responsibilities of the ATA carnet holder, guarantee amount and fees for issuing ATA carnet;

b) Receive and examine the validity and adequacy of the application for ATA carnet as prescribed in Clause 2 of this Article.

If an application is adequate and valid, VCCI shall issue an ATA carnet within 07 working days from receipt of the application.

Where it is necessary to compare the goods with information provided by the holder, VCCI shall carry out a physical inspection of goods before issuing an ATA carnet.

If an application is inadequate or invalid or the results of the physical inspection are not satisfactory, within 01 working day from receipt of application or after completion of the physical inspection, VCCI shall request the ATA carnet holder in writing to clarify or provide additional information or documents as prescribed in Clause 2 of this Article;

c) Print and issue ATA carnets, and collect, declare, manage and use fees for issuing ATA carnets as prescribed;

d) Enter information about the issued ATA carnet into the Electronic customs data processing system. If the Electronic customs data processing system is not available, VCCI shall give a written notification and send 01 photocopy of the issued ATA carnet to the Ministry of Finance (General Department of Customs) within 03 working days from the date of issue of the ATA carnet;

dd) Return the ATA carnet to its holder and keep 01 photocopy of the issued ATA carnet and relevant application.

5. An ATA carnet shall be valid for 12 months from the date of issue.

6. Fees for processing applications for ATA carnets, collection, transfer, declaration, management and use thereof shall comply with the provisions in Point c Clause 1 Article 26 hereof.

Article 9. Issuance of replacement ATA carnets

1. Cases of issuance of replacement ATA carnets

a) The goods cannot be re-imported into Vietnam before the expiry date of the ATA carnet;

b) The ATA carnet is lost, torn or otherwise destroyed within the validity period of the ATA carnet in the territory of a Party of the Istanbul Convention;

c) The information on the ATA carnet issued by VCCI, other than the information about the goods on the ATA carnet, has been altered before the ATA carnet is presented for completing temporary exportation procedures.

2. An application for a replacement ATA carnet includes:

a) The application form for ATA carnet made according to Form No. 02/DDN in Appendix III enclosed herewith: 01 original;

b) The ATA carnet whose back and front covers have been complete (typed) according to the ATA carnet form in Appendix I enclosed herewith: 01 original and 01 photocopy;

c) The letter of authorization made according to Form No. 03/GUQ in Appendix III enclosed herewith if the applicant is not the ATA carnet holder: 01 original;

d) The competent authority’s certification of the event prescribed in Clause 7 Article 3 hereof: 01 photocopy;

dd) Documents proving the loss or destruction of the ATA carnet (if the ATA carnet has been lost or destroyed according to Point b Clause 1 of this Article): 01 photocopy;

e) The ATA carnet to be replaced (if the ATA carnet has a minimum period of validity of 20 days or was torn): 01 original;

g) Documents relating to altered or additional information (if any): 01 photocopy;

h) The letter of guarantee issued by the credit institution or foreign bank branch or receipt of payment made to VCCI (in the case prescribed in Point a Clause 1 of this Article): 01 original.

3. Responsibilities of the ATA carnet holder:

a) Submit the application for the replacement ATA carnet as prescribed in Clause 2 of this Article;

b) Present the goods at the request of VCCI for physical inspection;

c) Pay fees for issuing a replacement ATA carnet as prescribed;

d) After being issued with a replacement ATA carnet, the holder is not allowed to add names of the goods on the General List of the replacement ATA carnet;

dd) In case of ineligibility to be issued with a replacement ATA carnet, the customs declarant shall present a written customs declaration for completing procedures for re-importation of goods in accordance with regulations of law;

e) Before using a replacement ATA carnet, the holder must present it to the customs authority where procedures for temporary exportation of the first consignment under the replaced ATA carnet have been followed for its certification.

4. Responsibilities of VCCI:

a) Receive and examine the validity and adequacy of the application prescribed in Clause 2 of this Article.

If an application is adequate and valid and falls in one of the case prescribed in Clause 1 of this Article, within 07 working days from receipt of the application, VCCI shall issue a replacement ATA carnet.

A replacement ATA carnet issued in the case prescribed in Point a Clause 1 of this Article shall bear the same details as those on the former ATA carnet, except the number, date of issue and validity period of the ATA carnet. The replacement ATA carnet shall be valid immediately after the expiry date of the former ATA carnet. The phrase “Replacement Carnet for ATA Carnet No......(number of the former ATA carnet)” shall be printed on the front cover of the replacement ATA carnet in green color and the phrase “Replacement Carnet” shall be printed on all of its counterfoils and vouchers.

A replacement ATA carnet issued in the case prescribed in Point b Clause 1 of this Article shall bear the same details as those on the former ATA carnet. The phrase “Replacement Carnet” shall be printed on the front cover of the replacement ATA carnet in green color and on all of its counterfoils and vouchers.

A replacement ATA carnet issued in the case prescribed in Point c Clause 1 of this Article shall bear the following details same as those on the former ATA carnet, including number of the ATA carnet, goods and other details to be kept unchanged as requested by the holder.

Collect fees for issuing a replacement ATA carnet as prescribed.

If an application is inadequate or invalid, within 01 working day from receipt of application, VCCI shall request the ATA carnet holder in writing to provide additional information or documents as prescribed in Clause 2 of this Article;

b) If an applicant does not fall in one of the cases for issuance of replacement ATA carnet prescribed in Clause 1 of this Article, VCCI shall give a written refusal within 02 working days from receipt of the application and instructions to the holder for completing temporary importation procedures on a written customs declaration in accordance with regulations of law;

c) Enter information about the issued replacement ATA carnet into the Electronic customs data processing system. If the Electronic customs data processing system is not available, VCCI shall give a written notification and send 01 photocopy of the replacement ATA carnet to the Ministry of Finance (General Department of Customs) within 03 working days from the date of issue;

d) Return the replacement ATA carnet and the former one in the case prescribed in Point a or Point b (if the ATA carnet was torn) Clause 1 of this Article to the holder and keep 01 photocopy of the issued replacement ATA carnet together with the application.

5. Responsibilities of the customs authority: 

a) Receive replacement ATA carnet presented by the holder;

b) Within 08 working hours from receipt of the replacement ATA carnet, the customs authority where procedures for temporary exportation or temporary importation of the first consignment under the replaced ATA carnet have been followed shall compare the information on the replacement ATA carnet with that on the Electronic customs data processing system or the retained photocopies of the cover of the ATA carnet and counterfoil and voucher (where the Electronic customs data processing system is not available). In case of satisfactory results, the customs authority shall give a certification on the replacement ATA carnet according to the provisions in Appendix II enclosed herewith and return the replacement ATA carnet to the customs declarant;

c) Enter information about the replacement ATA carnet into the Electronic customs data processing system. Where the Electronic customs data processing system is not available, the customs authority shall take the photocopies of the cover of the replacement ATA carnet and the yellow counterfoil in respect of temporarily exported goods or the white counterfoil in respect of temporarily imported goods;

d) If the condition for giving certification on the replacement ATA carnet prescribed in Point b of this Clause is not fulfilled, the customs authority shall instruct the ATA carnet holder to use the written customs declaration for completing temporary importation or temporary exportation procedures as prescribed by law, and enter information on the customs declaration on temporary importation or temporary exportation of goods into the Electronic customs data processing system upon completion of such temporary importation or temporary exportation procedures.

6. Period of validity of a replacement ATA carnet:

a) In the case prescribed in Point a Clause 1 of this Article, the replacement ATA carnet shall be valid for 12 months from the date of issue.

b) In the case prescribed in Point b or Point c Clause 1 of this Article, the validity period of the replacement ATA carnet shall be same as that of the former one.

Article 10. Procedures for return of ATA carnets

1. An application for return of ATA carnet includes:

a) The used ATA carnet (including all of unused counterfoils and vouchers), or the replacement ATA carnet and the former ATA carnet (including all of unused counterfoils and vouchers) in the case prescribed in Point d Clause 4 Article 9 hereof, or the unused ATA carnet (including all of issued counterfoils and vouchers): 01 original;

b) Documents proving the termination of temporary admission in case of goods entered for home use, repurposed, destroyed, lost or damaged abroad (if any): 01 original.

2. Responsibilities of the ATA carnet holder:

The ATA carnet holder shall submit an application for return of the ATA carnet as prescribed in Clause 1 of this Article to VCCI.

3. Responsibilities of VCCI:

a) Receive and examine the validity and adequacy of the application prescribed in Clause 1 of this Article.

If the application is adequate and valid, within 02 working days from receipt of the application, VCCI shall give a written notification to the ATA carnet holder and withdraw the ATA carnet.

If an application is inadequate or invalid, within 01 working day from receipt of the application, VCCI shall request the ATA carnet holder in writing to provide additional information and documents as prescribed in Clause 1 of this Article.

If the additional information and documents provided by the ATA carnet holder are valid, within 02 working days from receipt of such additional information and documents, VCCI shall give a written notification to the ATA carnet holder and withdraw the ATA carnet.

If the additional information and documents provided by the ATA carnet holder are invalid or the ATA carnet holder fails to provide additional information and documents within 10 working days from receipt of the written request from VCCI, VCCI shall give a written refusal to accept the return of the ATA carnet to its holder;

b) Release the guarantee to the ATA carnet holder in accordance with the provisions in Article 19 hereof.

Chapter IV

CUSTOMS PROCEDURES

Article 11. Rights and obligations of the customs declarant

1. Rights of the customs declarant:

In addition to the rights of the customs declarant defined in Clause 1 Article 18 of the Law on Customs, the customs declarant shall also be entitled to:

a) receive instructions from customs authorities on customs procedures for temporarily admitted goods in accordance with regulations herein;

b) follow customs procedures for temporarily admitted goods in accordance with regulations herein or other customs procedures for temporarily imported or exported goods in accordance with regulations of law.

2. Obligations of the customs declarant:

Apart from the fulfillment of the obligations of the customs declarant defined in Clause 2 Article 18 of the Law on Customs, the customs declarant shall also be obliged to:

a) comply with regulations on temporary admission herein, and place or affix identification marks on temporarily admitted goods for ensuring that the goods re-exported or re-imported are the ones temporarily imported or exported;

b) fulfill the obligations to declare and pay import or export duties, other taxes, late payment interests, fines, fees and charges (if any) to the customs authority where temporary importation or exportation procedures have been followed in case the goods are repurposed, entered for home use, destroyed, seriously damaged or totally lost by accident or force majeure during the period of temporary importation for re-exportation or temporary exportation for re-importation, and cannot be undergone procedures for re-exportation or re-importation.

Article 12. Customs places for temporarily admitted goods

1. Customs procedures for temporarily admitted goods shall be carried out at the Customs Sub-department at the checkpoint.

2. If goods granted temporary admission are sent by express mail, customs procedures shall be carried out at the Customs Sub-department in charge of managing the place for gathering and inspecting goods sent via express mail.

Article 13. Temporary exportation procedures

1. Customs dossier:

a) The ATA carnet issued by VCCI according to the form in Appendix I enclosed herewith;

b) The license for temporary exportation of goods and the notice of inspection results as prescribed by law: 01 original.

The customs declarant may submit the photocopy if it is required according to specialized regulations or there is no requirement for submission of the original or photocopy;

c) The competent authority’s certification of the event prescribed in Clause 7 Article 3 hereof: 01 photocopy.

2. Responsibilities of the customs declarant:

a) Present the ATA carnet and the documents prescribed in Point b and Point c Clause 1 of this Article to the customs authority.

If the documents prescribed in Point b Clause 1 of this Article are electronically sent by specialized inspection agencies or regulatory authorities via the National Single-window Information Portal, the customs declarant shall not be required to submit such written documents when following customs procedures;

b) Present the goods at the request of the customs authority for physical inspection purpose.

3. Responsibilities of the customs authority: 

a) Receive and inspect the customs dossier presented and submitted by the customs declarant as prescribed in Clause 1 of this Article;

b) If the inspection results of the customs dossier are not satisfactory, refuse to carry out customs procedures as prescribed herein within 02 working hours from the time of inspection by giving reasons thereof, and give a written notification thereof to VCCI. The customs declarant shall be instructed to follow procedures for temporary exportation for re-importation in accordance with regulations of law;

c) If the inspection results of the customs dossier are satisfactory, carry out the physical inspection on the basis of application of risk management.

Duration of inspection of customs dossier and physical inspection of goods shall comply with the provisions in Clause 2 Article 23 of the Law on Customs.

If the physical inspection of goods is required and the inspection result indicating that the goods are consistent with the presented dossier, the tasks in Point d, Point dd, Point e and Point g of this Clause shall be performed. If the inspection result indicates that the goods are not consistent with the presented dossier, the provisions in Point b of this Clause shall apply;

d) Make records and certification on the ATA carnet as prescribed in Appendix II enclosed herewith;

dd) Supervise the goods actually exported;

e) Enter information about the ATA carnet into the Electronic customs data processing system. Where the Electronic customs data processing system is not available, the customs authority shall keep the photocopies of the cover of the ATA carnet and its yellow counterfoil;

g) Return the ATA carnet to the customs declarant and keep the Exportation Voucher, excluding the counterfoil.

Article 14. Re-importation procedures

1. Customs dossier:

a) The ATA carnet bearing the certification given by the customs authority when following temporary exportation procedures: 01 original;

b) The bill of lading or an equivalent transport document if goods are transported by sea, air, railroad or multi-modal transport: 01 photocopy;

c) The notice of specialized inspection results as prescribed by law: 01 original.

The customs declarant may submit the photocopy if it is required according to specialized regulations or there is no requirement for submission of the original or photocopy.

2. Responsibilities of the customs declarant:

a) Present the ATA carnet and the documents prescribed in Point b and Point c Clause 1 of this Article to the customs authority.

If the documents prescribed in Point c Clause 1 of this Article are electronically sent by specialized inspection agencies or regulatory authorities via the National Single-window Information Portal, the customs declarant shall not be required to submit such written documents when following customs procedures;

b) Present the goods at the request of the customs authority for physical inspection purpose.

3. Responsibilities of the customs authority where procedures for re-importation of goods are followed:

a) Receive and inspect the customs dossier presented and submitted by the customs declarant as prescribed in Clause 1 of this Article;

b) If the results of inspection of customs dossier are not satisfactory, request the customs declarant to provide additional information and documents. If the customs declarant fails to provide additional information and documents within 05 working days from receipt of request from the customs authority, or the additional information and documents provided are not satisfactory, refuse to complete customs procedures for re-importation as prescribed in this Decree. The customs authority shall instruct the customs declarant to use the written customs declaration for completing re-importation procedures as prescribed by law and enter information on the re-importation declaration into the Electronic customs data processing system.

Any violations detected during the inspection shall be handled in accordance with regulations of relevant laws and also notified to VCCI in writing for cooperation;

c) If the inspection results of the customs dossier are satisfactory, carry out the physical inspection on the basis of application of risk management.

Duration of inspection of customs dossier and physical inspection of goods shall comply with the provisions in Clause 2 Article 23 of the Law on Customs.

If the physical inspection of goods is required and the inspection result indicating that the goods are consistent with the presented dossier, the tasks in Point d, Point dd and Point e of this Clause shall be performed. If the inspection result indicates that the goods are not consistent with the presented dossier, the customs authority shall refuse to carry out the customs procedures for re-importation of goods as prescribed herein, instruct the customs declarant to use the written customs declaration for completing re-importation procedures as prescribed by law and enter information on the re-importation declaration into the Electronic customs data processing system;

d) Make records and certification on the ATA carnet as prescribed in Appendix II enclosed herewith;

dd) Enter information on the ATA carnet into the Electronic customs data processing system. If the Electronic customs data processing system is not available, the customs authority shall keep the photocopies of the cover of the ATA carnet and the yellow Counterfoil, and send the photocopy of the yellow Re-importation Voucher to the Customs Sub-department where temporary exportation procedures have been followed (if re-importation procedures are followed at the Customs Sub-department that is not the Customs Sub-department of temporary exportation);

e) Return the ATA carnet to the customs declarant and keep the yellow Re-importation Voucher, excluding the counterfoil.

4. If the ATA carnet has been lost, torn, destroyed or expired at the time of following customs procedures and the customs declarant cannot present the replacement ATA carnet, the customs authority where re-importation procedures are followed shall instruct the customs declarant to use the written customs declaration for completing procedures for re-importation of goods as prescribed by law and enter information on the re-importation declaration into the Electronic customs data processing system.

Article 15. Temporary importation procedures

1. Customs dossier:

a) The ATA carnet: 01 original; If the ATA carnet and general list are prepared in a language other than Vietnamese or English, the customs declarant shall submit the translation in Vietnamese and assume responsibility for such translation;

b) The license for temporary importation of goods and the notice of specialized inspection results as prescribed by law: 01 original.

The customs declarant may submit the photocopy if it is required according to specialized regulations or there is no requirement for submission of the original or photocopy;

c) The competent authority’s certification of the event prescribed in Clause 7 Article 3 hereof: 01 photocopy;

d) The bill of lading or an equivalent transport document if goods are transported by sea, air, railroad or multi-modal transport: 01 photocopy.

2. Responsibilities of the customs declarant:

a) Present the ATA carnet and the documents prescribed in Point b, Point c and Point d Clause 1 of this Article to the customs authority.

If the documents prescribed in Point b Clause 1 of this Article are electronically sent by specialized inspection agencies or regulatory authorities via the National Single-window Information Portal, the customs declarant shall not be required to submit such written documents when following customs procedures;

b) Present the goods at the request of the customs authority for physical inspection purpose.

3. Responsibilities of the customs authority: 

a) Receive and inspect the customs dossier presented and submitted by the customs declarant as prescribed in Clause 1 of this Article;

b) If the inspection results of the customs dossier are not satisfactory, refuse to carry out customs procedures as prescribed herein within 02 working hours from the time of inspection and give reasons for such refusal. The customs declarant shall be instructed to follow procedures for temporary importation for re-exportation in accordance with regulations of law;

c) If the results of inspection of the documents in Point a, Point b and Point c Clause 1 of this Article are satisfactory but the truthfulness of the information on the ATA carnet and the general list enclosed with the ATA carnet is suspicious, within 02 hours from the receipt of the customs dossier, the Customs Sub-department shall request VCCI in writing to verify such information. Within 02 days from receipt of the request from the Customs Sub-department, VCCI shall verify the information and give response to the Customs Sub-department. If verification results given by VCCI are not satisfactory, the provision in Point b of this Clause shall apply.

If the inspection results of the customs dossier or verification results given by VCCI are satisfactory, the physical inspection of goods shall be carried out on the basis of application of risk management.

Duration of inspection of customs dossier and physical inspection of goods shall comply with the provisions in Clause 2 Article 23 of the Law on Customs.

If the physical inspection of goods is required and the inspection result indicating that the goods are consistent with the presented dossier, the tasks in Point d, Point dd, Point e of this Clause shall be performed. If the inspection result indicates that the goods are not consistent with the presented dossier, the provisions in Point b of this Clause shall apply;

d) Make records and certification on the ATA carnet as prescribed in Appendix II enclosed herewith;

dd) Enter information on the ATA carnet into the Electronic customs data processing system. Where the Electronic customs data processing system is not available, the customs authority shall keep the photocopies of the cover of the ATA carnet and its white counterfoil;

e) Return the ATA carnet to the customs declarant and keep the white Importation Voucher, excluding the counterfoil.

Article 16. Re-exportation procedures

1. Customs dossier:

The ATA carnet bearing the certification given by the customs authority when following temporary importation procedures: 01 original.

2. Responsibilities of the customs declarant:

a) Present the ATA carnet to the customs authority where customs procedures are followed;

b) Present the goods at the request of the customs authority for physical inspection purpose.

3. Responsibilities of the customs authority: 

a) Receive and inspect the ATA carnet presented by the customs declarant;

b) If the results of inspection of customs dossier are not satisfactory, request the customs declarant to provide additional information and documents. If the customs declarant fails to provide additional information and documents within 05 working days from receipt of request from the customs authority, or the additional information and documents provided are not satisfactory, refuse to complete customs procedures for re-exportation as prescribed in this Decree. The customs authority shall instruct the customs declarant to use the written customs declaration for completing procedures for re-exportation of goods as prescribed by law and enter information on the re-exportation declaration into the Electronic customs data processing system.

Any violations detected during the inspection shall be handled in accordance with regulations of relevant laws and also notified to VCCI in writing for cooperation;

c) If the inspection results of the customs dossier are satisfactory, carry out the physical inspection on the basis of application of risk management.

Duration of inspection of customs dossier and physical inspection of goods shall comply with the provisions in Clause 2 Article 23 of the Law on Customs.

If the physical inspection of goods is required and the inspection result indicating that the goods are consistent with the presented dossier, the tasks in Point d, Point dd and Point e of this Clause shall be performed. If the inspection result indicates that the goods are not consistent with the presented dossier, the customs authority shall refuse to carry out the customs procedures for re-exportation of goods as prescribed herein, instruct the customs declarant to use the written customs declaration for completing procedures for re-exportation of goods as prescribed by law and enter information on the re-exportation declaration into the Electronic customs data processing system;

d) Make records and certification on the ATA carnet as prescribed in Appendix II enclosed herewith;

dd) Enter information on the ATA carnet into the Electronic customs data processing system. If the Electronic customs data processing system is not available, the customs authority shall keep the photocopies of the cover of the ATA carnet and the white Counterfoil, and send the photocopy of the white Re-exportation Voucher to the Customs Sub-department where temporary importation procedures have been followed (if re-exportation procedures are followed at the Customs Sub-department that is not the Customs Sub-department of temporary importation);

e) Return the ATA carnet to the customs declarant and keep the white Re-exportation Voucher, excluding the counterfoil.

4. If the ATA carnet has been lost, torn, destroyed or expired at the time of following customs procedures and the customs declarant cannot present the replacement ATA carnet, the customs authority where re-exportation procedures are followed shall instruct the customs declarant to use the written customs declaration for completing procedures for re-exportation of goods as prescribed by law and enter information on the re-exportation declaration into the Electronic customs data processing system.

Article 17. Temporarily admitted goods entered for home use, repurposed, sent to a bonded warehouse or free trade zone, disposed of, destroyed, seriously damaged, or totally lost by accident or force majeure

1. Procedures for goods to be entered for home use, repurposed or sent to a bonded warehouse or free trade zone:

a) The customs declarant shall follow procedures for home use, repurposing or sending of goods to a bonded warehouse or free trade zone in accordance with regulations of law;

b) The customs authority shall, based on the customs declaration granted clearance for home use, repurposing or sending of goods to a bonded warehouse or free trade zone, make certification on the ATA carnet as prescribed in Appendix II enclosed herewith;

c) The customs authority shall enter the information about the goods entered for home use, repurposed, or sent to a bonded warehouse or free trade zone into the Electronic customs data processing system.

2. Where the temporarily admitted goods have been disposed of, destroyed, seriously damaged or total lost by accident or force majeure:

a) The customs authority shall, based on the disposal record, certification of accident or force majeure given by competent authorities and tax payment receipts (if any), make certification on the ATA carnet as prescribed in Appendix II enclosed herewith;

b) The customs authority shall enter the information about the goods disposed of, destroyed, seriously damaged or total lost by accident or force majeure into the Electronic customs data processing system.

Chapter V

GUARANTEE FOR TEMPORARILY ADMITTED GOODS

Article 18. Guarantee for temporarily admitted goods

1. VCCI shall be the guaranteeing association in Vietnam.

2. The guarantee provided for obtaining an ATA carnet shall be determined by VCCI and equal to 110% of total amount of import duties and other taxes calculated according to the highest rates of the country through which the goods are transported.

Where the guarantee is not sufficient to pay import duties and other taxes, late payment interests, fines, fees and charges (if any) collected on the temporarily admitted goods, the ATA carnet holder shall be required to make an additional payment to VCCI.

3. If goods are temporarily exported from Vietnam, the guarantee shall be provided in VND. In other cases, the currency of guarantee shall comply with the national legislation of the country of departure.

4. The taxes incurred in Vietnam shall be paid in VND, except cases where the taxes may be declared and paid in a freely convertible currency in accordance with regulations of the Law on tax administration. The exchange rate applied to calculation of the amount of taxes payable shall comply with regulations on customs.

5. Values for calculating import duties incurred in Vietnam shall comply with regulations of the Law on import and export duties.

6. Import duties and other taxes (if any) incurred in Vietnam shall be calculated in accordance with regulations of the law on taxation.

7. The ATA carnet holder shall provide the letter of guarantee issued by the credit institution or foreign bank branch or an amount of guarantee to VCCI before being issued with the ATA carnet.

8. The maximum duration of the guarantee is 33 months from the date of issue of the ATA carnet.

9. If the guaranteeing association or the ATA carnet holder pays taxes after the prescribed deadline, late payment interests shall be charged. Late payment interests shall be determined in accordance with regulations of the Law on tax administration.

If the guaranteeing association or the ATA carnet holder fails to fully pay taxes, late payment interests and fines (if any) to state budget by the prescribed deadline, the customs authority shall implement enforcement measures as prescribed.

Article 19. Release of guarantee amounts

1. Within 05 working days from receipt of the application for return of ATA carnet which is adequate and valid as prescribed in Article 10 hereof, VCCI shall release the guarantee to the ATA carnet holder.

2. If the ATA carnet has been lost, torn or destroyed, the guarantee shall be released after 21 months from the expiry date of the ATA carnet.

Article 20. Fulfillment of guarantee obligations

1. With regard to goods temporarily imported for re-exportation:

a) If the ATA carnet holder fails to submit documents proving the termination of temporary admission as prescribed in Article 7 hereof within 10 working days from the end of the period for temporary importation for re-exportation prescribed in Clause 1 Article 6 hereof, the customs authority where procedures for temporary importation of goods are followed shall notify the amount of import duties, other taxes, late payment interests, fines, fees and charges (if any) as prescribed by law to VCCI for requesting the guaranteeing association in the country of department to make payment; late payment interests shall be determined in accordance with regulations of the Law on taxation;

b) If the guaranteeing association in the country of department fails to provide documents proving the termination of temporary admission as prescribed in Article 7 hereof to VCCI within 06 months from the receipt of the request from VCCI, the guaranteeing association in the country of department shall pay import duties, other taxes, late payment interests, fines, fees and charges (if any) to VCCI.

VCCI shall make payment to the customs authority where procedures for temporary importation are followed within 05 working days from receipt of payment from the guaranteeing association in the country of department.

If the guaranteeing association in the country of department fails to pay or partially pays import duties, other taxes, late payment interests, fines, fees and charges (if any), VCCI shall notify the case to WCF for recovering the full amount of import duties, other taxes, late payment interests, fines, fees and charges (if any);

c) If the guaranteeing association in the country of department or ATA carnet holder presents documents proving the termination of temporary admission as prescribed in Article 7 hereof within 03 months from the payment of import duties, other taxes, late payment interests, fines, fees and charges (if any), the customs authority where procedures for temporary importation of goods are followed shall inspect or cooperate with relevant agencies to inspect the received documents and, if the inspection results are satisfactory, return the sums paid by the guaranteeing association in the country of department to VCCI for transferring it to the guaranteeing association in the country of department. Such return of money shall comply with regulations of the Law on tax administration regarding settlement of taxes, late payment interests, fines and overpaid sums.

2. With regard to goods temporarily exported for re-importation:

a) If the ATA carnet holder fails to re-import the goods within the period for temporary exportation for re-importation prescribed in Clause 2 Article 6 hereof, the customs authority where procedures for temporary exportation of goods are followed shall take actions against violations as prescribed by law and impose the amount of taxes payable, if any;

b) Within 6 months from the date on which the guaranteeing association in the country of arrival notifies VCCI of the amount of import duties, other taxes, late payment interests, fines, fees and charges (if any), VCCI shall request the ATA carnet holder to provide documents proving the termination of temporary admission as prescribed in Article 7 hereof. If the ATA carnet holder fails to provide documents proving the termination of temporary admission as prescribed in Article 7 hereof, VCCI shall pay import duties, other taxes, late payment interests, fines, fees and charges (if any) by using the guarantee provided by the ATA carnet holder to the guaranteeing association in the country of arrival;

c) If the ATA carnet holder provides documents proving the termination of temporary admission as prescribed in Article 7 hereof within 03 months from the date on which VCCI pays import duties, other taxes, late payment interests, fines, fees and charges (if any) to the guaranteeing association in the country of arrival, VCCI shall request the guaranteeing association in the country of arrival to return the sums paid by VCCI and release the guarantee to the ATA carnet holder (if any).

3. After 12 months from the expiry date of the ATA carnet, the guaranteeing association in the country of ATA carnet must not pay import duties, other taxes, late payment interests, fines, fees and charges (if any) if not requested by the guaranteeing association in the country where taxes are incurred.

4. If the customs authority finds that the procedures for re-exportation of goods from the country of arrival or re-importation of goods to Vietnam have been carried out inconsistently with regulations or detects any fraudulent information, VCCI shall pay import duties, other taxes, late payment interests, fines, fees and charges (if any) by using the guarantee for issuing the ATA carnet paid by its holder to the customs authority in the country of arrival.

Chapter VI

TAX EXEMPTION, REDUCTION AND MANAGEMENT IN RESPECT OF TEMPORARILY ADMITTED GOODS

Article 21. Exemption of taxes on temporarily admitted goods

1. When goods granted temporary admission as prescribed in this Decree are temporarily imported for re-exportation or temporarily exported for re-importation within the period of temporary admission prescribed in Article 6 hereof, they shall be exempted from taxes under the provisions of the Istanbul Convention for use at the events prescribed in Clause 7 Article 3 hereof.

Taxes on the goods which have been granted temporary admission as prescribed in this Decree but not re-imported upon the end of the temporary admission period must be fully declared and paid in accordance with regulations on taxes imposed on exports.

2. Based on the ATA carnet, the customs authority where customs procedures are followed shall determine the goods eligible to be exempted from import/export duties, excise tax, environmental protection tax and VAT in accordance with regulations of the law on taxation.

Article 22. Tax reduction

1. The import or export duties imposed on goods which have been destroyed, seriously damaged or totally lost by accident or force majeure as certified by competent authorities shall be reduced in accordance with regulations of the Law on export and import duties.

2. Applications, procedures and authority to decide reduction of import/export duties shall comply with the Law on export and import duties, the Law on tax administration and its guiding documents. The customs declaration shall be replaced by the exportation voucher or importation voucher of the ATA carnet.

Chapter VII

MANAGEMENT OF NATIONAL GUARANTEE

Article 23. Management of national guarantee

1. The national guarantee shall be provided in the form of guarantee insurance.

2. VCCI shall negotiate and enter into insurance policy with the insurer.  VCCI shall be indebted and reimburse the insurer for the amount the insurer paid on its behalf.

3. VCCI shall be allocated funding from state budget for paying annual insurance premiums in accordance with regulations of the Law on state budget.

Chapter VIII

IMPLEMENTATION

Article 24. Actions against violations and dispute settlement

1. If the customs authority itself, or upon notification by another competent authority, finds that the goods have been cleared for home use or repurposed but the ATA carnet holder fails to voluntarily declare and pay taxes as prescribed, the customs authority shall impose the amount of taxes payable, late payment interests and fines in accordance with regulations of law.

2. If the ATA carnet holder declares and provides fraudulent information and documents when applying for the ATA carnet or uses the ATA carnet for the purposes other than the declared ones, forges documents or the ATA carnet, or add information to the general list of the issued ATA carnet, he/she will be liable to penalties in accordance with regulations of law.

3. Any dispute between the custom authority and/or the guaranteeing association of the country of temporary admission and the ATA carnet holder shall be settled in accordance with the Istanbul Convention.

Article 25. Effect

This Decree comes into force from July 30, 2020.

Article 26. Implementation organization and responsibility for implementation

1. The Ministry of Finance shall:

a) organize and instruct the implementation of tasks assigned in this Decree;

b) play the leading role in establishing the Electronic customs data processing system for monitoring, statistical reporting and management of temporarily admitted goods;

c) stipulate fees for processing applications for ATA carnets, collection, transfer, declaration, management and use thereof in accordance with regulations of the Law on fees and charges;

d) provide information on tax policies, values and other policies relating to goods to be temporarily admitted to Vietnam within 07 working days from receipt of request from VCCI.

2. Vietnam Chamber of Commerce and Industry (VCCI) shall:

a) pay import duties, other taxes, late payment interests, fines, fees and charges (if any) collected on temporarily admitted goods by using the guarantee provided by the ATA carnet holder as prescribed in this Decree;

b) update and provide information on the import tariff schedule and other taxes, Lists of goods banned from export and import, goods subject to suspended export and import, and lists of goods temporarily imported for re-exportation and temporarily exported for re-importation as prescribed by law to the International Chamber of Commerce (ICC) and the International Bureau of Chambers of Commerce (IBCC).

c) provide the list of countries or territories that are members of the Istanbul Convention, and names of ATA carnet issuing associations to the General Department of Customs;

d) exchange information with the ATA carnet issuing association of one of the countries or territories prescribed in Point c of this Clause in case the Customs Sub-department where temporary importation procedures are followed suspects the information on the ATA carnet and requests VCCI to verify such information.

3. Ministers, heads of ministerial agencies, heads of Governmental agencies, and Chairpersons of People’s Committees of provinces and central-affiliated cities shall implement this Decree./.