Công văn 1533/TCHQ-CCHDH

Respectfully to: Customs Department of provinces and cities

The General Department of Customs has received reports of Vietnam IRISO Limited Company and Panasonic System Limited Company on inconsistent guides on the order of and procedures for implementation of electronic customs procedures by exporting and processing enterprises that buy goods of domestic enterprises or trade with other exporting and processing enterprises. In particular: some Customs Sub-Departments require import enterprises to do customs procedures before export enterprises do procedures and some units guide vice versa. For this problem, the General Department of Customs guides as follows:

1. The exporting and processing enterprises implementing electronic customs procedures shall comply with the Chapter VI of Circular No. 196/2012/TT-BTC of November 15, 2012 of the Ministry of Finance, regulating the electronic customs procedures for the commercial imports, exports.

2. For goods imported from inland by the exporting and processing enterprises under the trading form shall comply with clause 2, Article 42 of the Circular No. 196/2012/TT-BTC Accordingly, the exporting and processing enterprises that import goods from inland shall do customs procedures before domestic enterprises do procedures.

3. For goods bought or sold by the exporting and processing enterprises with each other and managed under the use purpose as production, investment or consumption shall comply with clause 3, Article 42 of the Circular No. 196/2012/TT-BTC Accordingly, the exporting and processing enterprise being buyer shall do customs procedures before, the exporting and processing enterprise being seller shall do customs procedures later.

The General Department of Customs suggests Customs Departments of provinces and cities for study and implementation.