Thông tư 120/2015/TT-BTC Quy định về mẫu, chế độ in, phát hành, quản lý và sử dụng Tờ khai hải quan dùng cho người xuất cảnh, nhập cảnh do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

PROMULGATING FORMS, PRINTING, ISSUANCE, MANAGEMENT AND USE OF CUSTOMS DECLARATIONS FOR INCOMING/OUTGOING PASSENGERS

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to Decree the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government on guidelines for the Law on Customs on customs procedures, inspection, supervision and control of customs;

Pursuant to Decision No. 31/2015/QD-TTg dated August 4, 2015 of the Prime Minister on allowance of baggage, movables, gifts, donations and sample goods eligible for tax exemption, tax exemption consideration and non-taxable status;

At the request of the Director General of the General Department of Customs;

The Minister of Finance promulgates a Circular on forms, printing, issuance, management and use of customs declarations for incoming/outgoing passengers

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. Customs declarations for incoming/outgoing passengers (hereinafter referred to as customs declarations) shall apply at checkpoints whose names are mentioned in the list prescribed in Appendix No. 02 issued herewith; and according to Decision of the Minister of Finance prescribed in Clause 2 Article 12 of this Circular.

2. With respect to a checkpoint whose name is not mentioned in the list as prescribed in Clause 1 of this Article, the customs authority shall use the customs declaration form issued together with Decision No. 3195/QD-BCA/A61 dated August 10, 2010 of the Ministry of Public Security.

Article 2. Regulated entities

1. Customs authorities, customs officials;

2. Incoming/outgoing passengers (hereinafter referred to as passengers)bringing passports or equivalents subject to customs declaration as prescribed in Clause 1 Article 4 of this Circular.

Chapter II

SPECIFIC PROVISIONS

Section I. CUSTOMS DECLARATION FORMS AND DECLARATION

Article 3. Customs declaration forms

 Customs declaration forms shall comply with Appendix No. 01 issued herewith.

Each customs declaration shall be printed in Vietnamese and English, 12cm x 24cm size, with 4 pages, black and red letters, white background, Time New Roman font and layout as follows:

1. Page 1: Top middle: the national official name “CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM” (the Socialist Republic of Vietnam) (black letters, font size 10pt) and name of the Ministry in charge “BỘ TÀI CHÍNH” (the Ministry of Finance) (black letters, font size 9pt); middle: symbol of General Department of Vietnam Customs (3cm in diameter); bottom: “TỜ KHAI HẢI QUAN” (customs declaration) (red letters, font size 14pt) and “incoming/outgoing passenger form” (black letters, font size 11 pt).

2. Page 2, 3: information about the passenger and allowance of items subject to declaration carried by the passenger with black letters, font size 9pt and a serial number in the top right corner.

3. Page 4: Top left: symbol of the customs authority (1.5cm in diameter), middle: “TỜ KHAI HẢI QUAN” (red letters, font size 14pt), bottom: “Phần Hải quan lưu” (black letters, italic, font size  11pt); middle: certification by customs; bottom: guidelines for declaration, title “HƯỚNG DẪN KHAI HẢI QUAN” (red letters, font size 12pt) and other necessary information related to the passenger (black letters, font size 7pt).

Article 4. Declaration

1. Passengers are requested to declare in the following cases:

a) Having unaccompanied baggage;

b) Having temporarily imported and re-exported goods or vice versa;

c) Having dutiable goods: carrying over 1.5 liters of liquor with concentration of alcohol of above 22 degrees or over 2 liters of liquor with concentration of alcohol of below 22 degrees or over 3 liters of alcoholic drinks, beer; over 200 cigarettes; over 100 cigars; over 500 grams of raw tobacco; and other items with value of over VND 10,000,000;

d) Carrying cash in foreign currencies, cash in Vietnamese currency, precious metal, gemstones, negotiable instruments, gold subject to customs declaration in accordance with Circular No. 35/2013/TT-NHNN dated December 31, 2013 and Circular No. 11/2014/TT-NHNN dated March 28, 2014 of the State bank of Vietnam, in particular:

d.1. Carrying over USD 5,000 or foreign equivalents or over VND 15,000,000;

d.2. Carrying drafts, cheques or precious metals (silver, platinum and alloy with silver or platinum), gemstones (diamond, ruby, sapphire, and emerald) with value of VND 300,000,000 or more;

d.3. Carrying gold jewelry or art gold with weight of 300 grams or more;

dd) Incoming passenger requiring customs authentication when bringing foreign currency with value of USD 5,000 or less (or other foreign currencies of equivalent value).

2. Before following customs procedures with customs authority at a checkpoint (for each time of entry or exit), each passenger is required insert adequate information in the pages 2 and 3 according to the guidelines in page 4 of the customs declaration form and Appendix No. 04 issued herewith. The passenger shall take legal responsibility for their declaration. The form must be declared clearly with no erasure, correction; no use of pencil or red-colored pen.

Section II. RESPONSIBILITY OF CUSTOMS AUTHORITY PERTAINING TO MANAGEMENT, GUIDELINES AND CERTIFICATION

Article 5. Responsibility of Customs Departments of provinces or cities

1. Direct affiliated Sub-departments of Customs at the checkpoints to implement the following regulations:

a) Announce the application of the customs declaration (leaflets, signboards, etc.) at customs post of incoming/outgoing passenger at Vietnam’s checkpoints;

b) At each checkpoint, place trays/boxes of customs declarations in a visible location for passengers (front of the customs post); and adequate number of desks for passengers;

c) At land checkpoints, the customs declaration shall be translated to neighbor’s language and announced at the custom post.

2. Formulate biannual inspection plans at affiliated Sub-department of Customs at the checkpoints in terms of management and guidelines for passengers.

3. Report demand for quantity of customs declarations to the General Department of Customs (Department of Finance – Administration) every September 15; and provide affiliated Sub-departments of Customs at the checkpoints with customs declarations and envelopes.

Article 6. Responsibility of Sub-departments of Customs at the checkpoints

1. Comply with Clause 1 Article 5 of this Circular and make a logbook of quantity of customs declarations being used at the customs posts using the forms prescribed by the Sub-departments.

2. Ensure requirements for civilization, politeness, and convenience at Vietnam’s checkpoint, each Sub-department of Customs at the checkpoint shall provide customs declarations in advance for international carriers, representatives of international airlines, Vietnam airline, tourism organizations, etc. (hereinafter referred to as organizations) at their requests and recommend them to preserve those customs declarations.

3. Direct customs officers to instruct passengers to fill in customs declarations as prescribed in Appendix No. 04 issued herewith.

4. Direct customs officers to inspect and certify the customs declaration, in particular:

a) If there is no suspicious issue, the customs officer shall bear his/her signature and seal in the item “Certification by customs” in pages 2 and 4;

b) If an passenger fails to fill in customs declaration form in accordance with regulations, the customs officer shall instruct him/her to fill in a new form before the customs authority carries out the physical verification of his/her baggage, goods, foreign currencies, drafts, cheques, precious metals or gemstones at the checkpoint;

c) If there are suspicious frauds, the customs officer shall report Head of Sub-department;

d) If the baggage, goods, foreign currencies, drafts, cheques, precious metals or gemstones of passenger are subject to physical verification, the customs officer shall comply with regulations;

dd) If a passenger carries temporarily imported and re-exported goods or vice versa as specified in item 10 or dutiable goods in item 11, the customs officer shall request such passenger to complete the form in accordance with Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (hereinafter referred to as paper customs declaration) and comply with regulations. The customs officer shall inspect, certify number and date and bear his/her signature and seal in the paper customs declaration, at the item “Certification by customs” in pages 2 and 4;

e) If a passenger has goods or baggage under management of specialized authority, the customs officer shall compare documents or permit of such authority with the passenger’s goods or baggage; and then certify and bear his/her signature and seal at the item “Certification by customs” in pages 2 and 4;

g) Return pages 1 and 2 of the customs declaration to the passenger and archive the remaining pages as prescribed.

Section III. PRINTING, ISSUANCE, MANAGEMENT AND ARCHIVE OF CUSTOMS DECLARATIONS

Article 7. Printing

1. The General Department of Customs shall be in charge of printing and issuance of customs declarations.

2. Each customs declaration shall bear a serial number in the top-right corner of pages 2 and 3.

3. The serial number shall be combined by 02 in 26 letters (including A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y and Z) and a sequence of 7 natural numbers.

4. The serial number shall be printed in red figures, font size 12pt, and Time New Roman font. For example: AA  0000001

Article 8. Issuance

1. Customs declarations are free for passengers bringing passports or equivalents and baggage, goods, foreign currencies, drafts, cheques, precious metals and gemstones subject to customs declaration as prescribed in Vietnamese law.

2. The General Department of Customs shall print and issue customs declarations according to requests of Customs Departments of provinces and cities.

Article 9. Management of customs declarations

1. The General Department of Customs (Department of Finance and Administration) shall provide customs declarations and monitor their use in each Customs department of province or city according to their annual plans.

2. Customs Departments of provinces or cities shall provide customs declarations for Sub-departments of Customs at the checkpoint and provide guidelines for management, use and preservation.

3. Sub-department of Customs at the checkpoint shall provide customs declarations for passengers or organizations daily; and make logbooks of quantity of customs declarations.

Article 10. Archives of customs declarations (archived by customs)

1. Each Sub-department of Customs at the checkpoint shall archive the remaining of customs declaration submitted by passengers by every trip and every day.  Every trip per day (over 24 hours shall be considered two days), all customs declarations and relevant documents shall be put in separate envelopes, the envelope shall clarify total number of customs declarations, date and they shall be transferred from the customs post to archive office of the Sub-department of Customs at the checkpoint. Archive office shall archive documents as prescribed.

2. The envelope of customs declarations and relevant documents shall be printed and issued by the General Department of Customs. The envelope shall be in the form of hard cover, A4 size with the form as prescribed in Appendix 03 issued herewith. Each envelope shall contain customs declaration for 01 trip.

3. Each customs declaration shall be archived within 5 years at the checkpoint, and then be processed upon its expiry as prescribed.

4. The achieved customs declaration may be copied.

a) Responsibility of the applicant for copy of achieved customs declaration:

Any passenger (or authorized person) wishing a copy of archived customs declaration shall apply:

a.1) An application form;

a.2) 01 notarized photocopy of ID card or passport or equivalents, present original copy of them for comparison;

a.3) A letter of authorization certified by local government or governing body(01 original copy) regarding authorized person of the passenger.

b) Responsibility of customs officers:

b.1) Receive documents submitted by passengers (authorized persons);

b.2) Inspect and compare information and request the Head of Sub-department of Customs at the checkpoint to provide information and permit the copy of archived customs declaration.

b.3) Provide information or copy of archived customs declaration after the Head of Sub-department of Customs approves the application of the passenger (or authorized person).

b.4) Prohibit customs officers from intentionally providing, copying, changing or correcting archived customs declaration and relevant documents attached.

c) Responsibility of the Head of Sub-departments of Customs at the checkpoint:

Certify and bear his/her signature and seal on the application of the passenger (or the authorized person) according to the documents and request of the customs officer.

Chapter III

IMPLEMENTATION

Article 11. Implementation

1. This Circular comes into force from October 1, 2015.

2. During the implementation, if legislative documents related to this Circular are amended or replaced, new legislative documents shall apply.

Article 12. Implementation

1. The Director General of the General Department of Customs shall instruct its affiliated agencies to implement this Circular.

2. According to reports on checkpoints being equipped with passport screeners and computer networking, the General Department of Customs shall request the Minister of Finance to issue a decision on new checkpoints applying customs declarations for passengers as prescribed in this Circular.

3. Relevant agencies, organizations, and individuals shall implement this Circular./.

APPENDIX 1

CUSTOMS DECLARATION FORMS FOR INCOMING/OUTGOING PASSENGERS

(Issued together with Circular No. 120/2015/TT-BTC dated August 14, 2015 of the Minister of Finance)