Công văn 9327/BTC-TCHQ

In order to facilitate for the Vietnam overland Transport and Logistic Corporation on issue stated in the subject, the Ministry of Finance guides Customs Departments in provinces, cities in unifying implementation of pilot customs procedures for transit goods packaged and spliced in containers shared with import goods, export goods transported by road as follows:

I. General guidance:

1. On transit goods packaged and spliced in shared container:

1.1. For transit goods packaged and spliced in container shared with import goods moving port to port:

a) Transit goods passing Vietnam’s territory to go third country shall comply with provisions in item 5 of the Commercial Law and Chapter VII of the Government’s Decree No. 12/2006/ND-CP of January 23, 2006 detailing the implementation of the Commercial Law on international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties.  

b) Transit goods passing Vietnam’s territory being the small goods are packaged and spliced in container shared with the small import goods moving port to port.

c) The transit goods are transported from border-gate where importing to port of final destination/place of delivery indicated in the road bill of lading under transport contract of import goods moving port to port for implementation of customs procedures. 

1.2. For the transit goods which have done procedures, packaged and spliced in container shared with export goods which have done procedures:

a) The transit goods which have done procedures, are packaged and spliced in container shared with the small export goods which have done procedures.

b) The transit goods which have done procedures, are transported together with the export goods which have done procedures for transfer of border-gate from Customs Sub-Department (where doing export procedures) to the exporting border-gate to export abroad.

1.3. The transit goods, import goods moving port to port, export goods transferring border-gate, packaged, spliced in a shared container must have separate packaging specification (bales, cask, packaging, etc) marked with number – symbol at outside of each packaging in order to distinguish transit goods, import goods, export goods and to ensure work of supervision, management of customs agencies and relevant functional agencies.

1.4. The transit goods/ import goods moving port to port/ export goods transferring border-gate being bulk goods/ not being small goods/ without separate packing specification are not allowed to packaged and spliced in a shared container.

2. On routes, border-gates:

Routes and border-gates for means of transport carrying the transit goods, import goods moving port to port, export goods transferring border-gate:

2.1. From China to Vietnam and vice versa through the Huu Nghi international border-gate  in Lang Son province. 

2.2. From Laos to Vietnam and vice versa through the Cha Lo international border-gate in Quang Binh province, the Lao Bao international border-gate in Quang Tri province.

2.3. From Cambodia to Vietnam and vice versa through the Moc Bai international border-gate in Tay Ninh province.

3. Locations to do customs procedures:

3.1. For the transit goods, import goods moving port to port, customs procedures are  performed at the Customs Sub-Department of Tien Son ICD, under the Customs Department of Hanoi city and the Customs Sub-Department of border-gate in Saigon port, region 4, under the Customs Department of Hochiminh city.

3.2. For export goods, customs procedures are performed at location doing customs procedures under current regulations.

II. Specific guidance:

1. For the transit goods packaged and spliced in container shared with import goods moving port to port:

1.1. The transit goods transported from border-gate where importing to port of final destination/place of delivery indicated in the road bill of lading under transport contract of import goods for implementation of customs procedures, specifying:  When a consignment (including transit goods and import goods moving port to port arrives Huu Nghi/ Cha Lo/ Lao Bao/ Moc Bai border-gates for importing, the transporter shall continue transporting it to the final destination/place of delivery indicated in the road bill of lading for import goods moving port to port being: Tien Son ICD in Bac Ninh/ Phuoc Long 3 ICD in Ho Chi Minh city.    

1.2. Customs Sub-Departments of Huu Nghi, Cha Lo, Lao Bao, Moc Bai international border-gates shall implement the following work:

1.2.1. For import goods moving port to port:

Procedures for import goods moving port to port are performed in accordance with the professional process of customs management and supervision for export goods, import goods moving port to port, transit goods, goods brought in and out transshipment ports promulgated together with the Decision No. 2406/QD-TCHQ of November 04, 2011 of the General Department of Customs. 

1.2.2. For the transit goods:

a) Customs officers receive 01 declaration of transit goods (copy from the original, with presenting the original) from the customs declarer or the representative; check, compare content between the original and copy; sign for confirmation, have their stamp on copy of content checked, compared with the original; have signature, their stamp and receipt stamp on the original and return it for the customs declarer or the representative.

b) Making 02 transmittal dispatch of transit goods (in according to Form HQ-PCHQC promulgated together with this official dispatch).

c) Receiving the fax of transmittal dispatch of transit goods, which are confirmed and sent (acknowledgement) by Customs Sub-Department of Tien Son ICD, Customs Sub-Department of border-gate in Saigon port, region 4, in order to perform liquidation of dossier; entering data into computer/ book of management and monitor of transit goods, content of management including criteria in the transmittal dispatch of transit goods; keep dossier for archive as prescribed.

1.2.3. Sealing dossier of consignment (hereinafter referred to as dossier), dossier comprises of Documents related to import goods moving port to port specified in the Decision No. 2406/QD-TCHQ of November 04, 2011 of the General Department of Customs, declaration of transit goods (01 original with receipt stamp, signed and stamped of customs officer).  

1.2.4. Handing dossier for enterprises in order to forward it to Customs Sub-Department of ICD Tien Son, the Customs Sub-Department of border-gate in Saigon port, region 4.

1.3. Customs Sub-Departments of Tien Son ICD, the Customs Sub-Department of border-gate in Saigon port, region 4 shall implement the following work:

1.3.1. Receiving dossiers of consignments, consignments:

a) Receiving dossiers of consignments and consignments are performed in accordance with the professional process of customs management and supervision for import goods moving port to port promulgated together with the Decision No. 2406/QD-TCHQ of November 04, 2011 of the General Department of Customs.

b) For the transit goods:

b1) The customs officers shall confirm on the transmittal dispatch of transit goods for actual receipt of transit goods (checking, comparing information of transit goods on the transmittal dispatch with actual receipt); right after finishing confirmation on the transmittal dispatch, customs officers shall fax the transmittal dispatch (acknowledgement) to Customs Sub-Departments of Huu Nghi, Cha Lo, Lao Bao, Moc Bai international border-gates for liquidation of dossiers.

b2) Supervising unloading goods of enterprises from means of transport in order to bring goods into the warehouse (sealing warehouse)/ for customs procedures performance.

1.3.2. Customs procedures for the transit goods:

a) Procedures are performed in accordance with Article 19 of the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing the implementation of a number of articles of the Customs Law on procedures, regimes in customs inspection and supervision.   

b) For transit goods of many owner, enterprises are allowed to make customs declaration in 01 declaration of transit goods (HQ/2002-QC) enclosed to list of transit goods (01 original, with receipt stamp of Customs Sub-Departments of Huu Nghi/ Cha Lo/ Lao Bao/ Moc Bai international border-gates).

1.3.3. Customs procedures for the import goods:

Customs procedures are performed as prescribed for each type of corresponding import goods.

2. For the transit goods, which have done procedures, packaged and spliced in container shared with export goods which have done procedures:

2.1. The transit goods which have done procedures, are transported together with the export goods which have done procedures for transfer of border-gate from Customs Sub-Department of Tien Son ICD, Customs Sub-Department of border-gate in Saigon port, region 4, to Customs Sub-Departments of Huu Nghi, Cha Lo, Lao Bao, Moc Bai international border-gates in order to export abroad.

2.2. Customs Sub-Departments of Tien Son ICD, the Customs Sub-Department of border-gate in Saigon port, region 4 shall implement the following work:

2.2.1. For export goods transferring border-gate:

Procedures for export goods transferring border-gate are performed in accordance with the professional process of customs management for export goods, import goods transferring border-gate, promulgated together with the Decision No. 209/QD-TCHQ of January 29, 2011 of the General Department of Customs.

2.2.2. For the transit goods:

a) Supervising goods of enterprises being brought from warehouses for doing customs procedures/ loading goods on means of transport (have done customs procedures) packaged in container shared with export goods which have done customs procedures in order to transport to border-gate for exporting.

b) Making 02 transmittal dispatch of transit goods (in according to Form HQ-PCHQC promulgated together with this official dispatch).

c) Receiving the fax of transmittal dispatch of transit goods, which are confirmed and sent (acknowledgement) by Customs Sub-Departments of Huu Nghi/ Cha Lo/ Lao Bao/ Moc Bai international border-gates in order to do as bassis to request enterprises for presenting declaration of transit goods (copy kept by the customs declarer) with confirmation on actual exwarehousing of Customs Sub-Departments of  border-gate for export in order to implement liquidation of dossiers; entering data into computer/ book of management and monitor of consignments, content of management including critere in the transmittal dispatch of transit goods; keeping dossier for archive as prescribed.

2.2.3. Sealing dossier of consignment (hereinafter referred to as dossier), dossier comprises of Documents related to export goods transferring border-gate specified in the professional process of customs management for export goods, import goods transferring border-gate promulgated together with the Decision No. 209/QD-TCHQ of January 29, 2011 of the General Department of Customs, list of transit goods (01 original with receipt stamp, signed and stamped of customs officer), declaration of transit goods (copy kept by customs declarer), 01 transmittal dispatch of transit goods. 

2.2.4. Handing dossier for enterprises in order to forward it to Customs Sub-Departments of Huu Nghi/ Cha Lo/ Lao Bao/ Moc Bai international border-gates.

2.3. Customs Sub-Departments of Huu Nghi, Cha Lo, Lao Bao, Moc Bai international border-gates shall implement the following work:

2.3.1. Receiving dossiers of consignments, consignments:

a) Receiving dossiers of consignments and consignments are performed in accordance with the professional process of customs management for export goods moving port to port promulgated together with the Decision No. 209/QD-TCHQ of January 29, 2011 of the General Department of Customs.

b) For the transit goods: The customs officers shall confirm on the transmittal dispatch for actual receipt of consignment which packaged and spliced with transit goods, right after finishing confirmation on the transmittal dispatch, the customs officers shall fax transmittal dispatch (acknowledgement) for the Customs Sub-Department of Tien Son ICD, Customs Sub-Department of border-gate in Saigon port, region 4 for liquidation of dossier.

3. Contents of pilot guidance stated above are implemented until ending of July 15, 2013.

3.1. In June 2013, Director General of the General Department of Customs shall assume the prime responsibility for, and coordinate with the Vietnam overland Transport and Logistic Corporation, Customs Departments of relevant provinces and cities in organization to summarize, assess results of implementation of pilot contents guided in this official dispatch and propose reports to the Ministry of Finance.

3.2. The Director General of the General Department of Customs shall direct Directors of Customs Departments of provinces and cities, the Vietnam overland Transport and Logistic Corporation in taking responsibility for organization to manage, supervise and implement contents of pilot guidance in this official dispatch.

In the course of implementation, any arising problems exceeding competences for settlement of Customs Departments of provinces and cities, the Vietnam overland Transport and Logistic Corporation, should be reported to the Ministry of Finance (through the General Department of Customs)  for consideration and settlement.

HQ-PCHQC

THE TRANSMITTAL DISPATCH

TRANSIT GOODS PACKAGED AND SPLICED IN CONTAINER SHARED WITH IMPORT GOODS/ EXPORT GOODS BY ROAD

I. Part for Customs Sub-Department making dispatch:

Respectfully to Customs Sub-Department: :...........................................................

The transit consignment packaged and spliced in container shared with import/export goods transported to Customs Sub-Department........................... for doing customs procedures.

Time of transport: at ………. o’clock ……….date ………….month ………year ……

The anticipated time to arrive Customs Sub-Department...........................: at ………. o’clock ……….date ………….month …………year ……………….

Means of transport: ………………………………; The identification number of means of transport:........................  

Quantity of bags, packs: …….; the number sign of container (if any); total weight:.....

Sealing of transport firm:………………………………………………………………………

Sealing of Customs agency:...........................................................................................

Documents enclosed to: ………………………………………………………………………

........................................................................................................................................

Customs officer, who makes the transmittal dispatch, signature and stamp of customs officer:……….

Staff of enterprise, who transports goods with signature, fullname: ………………………

II. Part for Customs Sub-Department receiving the transmittal dispatch:

Time of receipt: at ………. o’clock ……….date ………….month …………year ………… 

Confirmation on actual conditions of customs sealing and transport firm’s sealing:

.........................................................................................................................................

.........................................................................................................................................

...............................................................................................................................................

Customs officer receiving the transmittal dispatch, signature and stamp of customs officer :……….

Staff of enterprise receiving goods with signature, fullname: ………………………………………

Note:

If transit goods are packaged and spliced with import goods, making a strikeout line by "export" word and vice versa.