Chapter III
PROCEDURES FOR ESTABLISHMENT, RELOCATION, EXPANSION, NARROWING OF CUSTOMS POST OUTSIDE CHECKPOINT AREA (HEREAFTER REFERRED TO AS EXTERNAL CUSTOMS PROCEDURE POST) AND DOMESTIC IMPORTS AND EXPORTS CHECKING AREA, BONDED WAREHOUSE AND TAX-SUSPENSION WAREHOUSE
Article 63. Conditions for establishment
1. For customs procedure post of domestic port
a) Planned in domestic port system published by the Prime Minister;
b) Area must be 10 ha or more;
c) Ensuring working conditions for customs organs such as office, goods checkpoint, equipment installation area (electronic scales, scanners ...) and exhibit storage;
d) Warehouse and yard must be separated by fence from the surrounding area, equipped with the camera system, electronic scales and other equipment for quick clearance of goods. Goods brought in and out of warehouse and yard must be managed by the computer system and is connected to the monitoring system of the customs authorities.
2. For external customs procedure post:
a) In the planning of the Ministry of Finance of the system of external customs procedure posts;
b) In areas with industrial parks, export processing zones, duty free area, other special economic zones or area concentrating a lot of industrial factories with stable and regular import or export activities;
c) At location with convenient transportation, suitable for transporting goods by container;
d) Area must be 01 ha or more;
e) Other conditions as specified at Point c, Article, Clause 1 of this Article.
3. For concentrated checkpoint constructed by customs authorities or storage business enterprises.
a) Location: attached to the customs Sub-Department (if being a checkpoint of a customs Sub-Department) or in areas with regular import and export activity, convenient transportation, suitable for transporting goods by container; no more than 20 km far away from the customs Sub-Department (if the checkpoint is shared by many customs Sub-Departments);
b) Area: the checkpoint of a customs Sub-Department must have a minimum area of 5,000 m2; the checkpoint is shared by many customs Sub-Departments must have a minimum area of 10,000 m2;
c) Material facilities and equipment:
c.1) Ensuring working conditions for customs organs such as office, goods checkpoint, equipment installation area (electronic scales, scanners ...) and exhibit storage;
c.2) Warehouse and yard must be separated by fence from the surrounding area, equipped with the surveillance camera system;
c.3) Goods brought in and out of warehouse and yard must be managed by the computer system and is connected to the monitoring system of the customs authorities.
d) If the checkpoint is constructed by enterprises, they must register their transportation and warehouse business line.
4. For the checking and gathering checkpoint of imports and exports at border:
a) If located in the border-gate economic zone:
a.1 Enterprise must register their transportation and warehouse business line.
a.2) Area: At least 5,000m2
a.3) Ensuring working conditions for customs organs such as office, goods checkpoint, equipment installation area (electronic scales, scanners ...) and exhibit storage;
a.4) Warehouse and yard must be separated by fence from the surrounding area, equipped with the surveillance camera system;
a.5) Goods brought in and out of warehouse and yard must be managed by the computer system and is connected to the monitoring system of the customs authorities.
b) If not located in the border-gate economic zone:
Conditions for establishment are the same as the checking and gathering checkpoint located in the border-gate economic zone. In addition, the checking and gathering checkpoint located in the border-gate economic zone must meet the following conditions:
b.1) It must be attached to the border-gate area;
b.2) Being issued with Investment Certificate by provincial/municipal People’s Committee;
5. For the Container Freight Station (CFS):
a) Enterprises have registered their warehouse and yard, imports and exports transportation and forwarding business line
b) In the area with regular import and export activity, convenient transportation and suitable for goods transportation by container; no more than 20 km far away from customs Sub-Department
c) Ensuring working conditions for customs organs such as office, goods checkpoint, and customs equipment installation area and exhibit storage;
d) Warehouse and yard must have area of at least 1,000 m2 and be separated by fence from the surrounding area and equipped with the surveillance camera system
e) Goods brought in and out of warehouse and yard must be managed by the computer system and is connected to the monitoring system of the customs authorities.
6. For bonded warehouse
Conditions for establishing the bonded warehouse shall comply with the provisions in Clause 3, Article 22 of Decree No. 154/2005/ND-CP, in which the following conditions must be satisfied:
a) Location of bonded warehouse establishment;
The bonded warehouse must be built in the areas specified in Clause 2, Article 22 of Decree No. 154/2005/ND-CP.
b) Area
b.1) The bonded warehouse must have an area of at least 5,000 m2 (including warehouse and yard and ancillary buildings).
b.2) For specialized warehouse (such as warehouse for storing gold, silver, precious stones, specialized warehouse for storing goods which must be preserved in special mode). The bonded warehouse area may be smaller than 5,000 m2 and warehouse area possible may be less than 1.000m2.
b.3) For specialized bonded yard (such as yard of timber iron and steel,…) must have a minimum area of 10,000 m2. No warehouse area is required.
c) Separated by fence from the surrounding area.
c.1) For bonded warehouse located in the border gate area and port with fence separated from the surrounding area and within the control, inspection and monitoring area of customs authorities,
c.2) For bonded warehouse located outside the above area, there must be fence separated from the surrounding area to ensure the control, inspection and monitoring of customs authorities,
d) Management software and surveillance camera:
d.1) The owner of bonded warehouse must have bookkeeping system and computer installed with the management and monitoring software of goods imported, exported, stored and stocked as prescribed by the customs authorities and networked with customs managing the bonded warehouse;
d.2) The bonded warehouse must be installed with surveillance camera system of goods brought in and out and the system is capable of storing the surveillance camera images within 06 months to ensure the monitoring, supervision and data access in case of necessity by the customs authorities.
7. Tax-suspension warehouse
Enterprises requesting the establishment of tax-suspension warehouse must satisfy the conditions specified at Point a, b and c, Clause 2, Article 27 of Decree No. 154/2005/ND-CP. In addition, to ensure the customs monitoring and management requirement, in this Circular, the Point Article, Clause 2 of Article 27 of Decree No. 154/2005/ND-CP is guided as follows:
a) Enterprises must satisfy the provisions in Clause 1, Article 20 of this Circular.
b) Enterprises must have bookkeeping system and management and monitoring software of goods imported, exported, stored and stocked
c) The tax-suspension warehouse must be located in the enterprise’s production facility area and installed with the surveillance camera system of goods brought in and out and this system is capable of storing the surveillance camera images within 06 months to ensure the monitoring, supervision and data access in case of necessity by the customs authorities.
8. For goods checkpoint at the building field or building storage and production area.
a) The building field or storage must be the gather place of equipment, machinery and imported materials for construction of factory, building and implementation of investment project;
b) Enterprise’s plant and production factory is a gathering place of the exports and imports with their own requirements for preservation, packaging, hygiene, technology, safety for goods which cannot be actually checked at the border gate or concentrated checkpoint.
c) Enterprise shall prepare ground and means to serve the checking at the building field and production area and only put the goods into production, performance and installation after clearance confirmation from the customs authorities
Article 64. Establishment dossier
1. Dossier for establishment of customs procedure post of domestic port includes:
a) Written request for establishment: 01 original;
b) Written approval of Domestic Clearance Depot (ICD) of the Ministry of Transport (excluding the case where ICD has been announced in the planning): 01 original;
c) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;
d) Economic and technical feasibility study of construction: 01 copy;
dd) Operation Regulation: 01 original
2. Dossier for establishment of external customs procedure post includes:
a) Written request for establishment: 01 original;
b) Written approval of People’s Committee of provinces or cities where the external customs procedure post is located: 01 original;
c) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;
d) Economic and technical feasibility study of construction: 01 copy;
dd) Operation regulation: 01 original
3. Dossier for establishment of concentrated checkpoint:
a) In case the concentrated checkpoint is invested by the customs authorities:
a.1) Written request for establishment of provincial/municipal Customs Department: 01 original;
a.2) Diagram of transportation network and related economic and industrial parks in the area: 01 copy;
a.3) Economic and technical feasibility study of construction: submitting 01 copy;
a.4) Operation regulation: 01 original
a.5) Legal certificate of land use right;
b) In case the concentrated checkpoint is invested by the enterprise:
b.1) Enterprise’s written request for establishment: 01 original
b.2) Economic and technical feasibility study of construction: 01 copy;
b.3) Operation regulation: 01 original
b.4) Papers evidencing legal land use right: 01 copy;
b.5) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;
4. Dossier for establishment of imports and exports checking post at the border
a) Enterprise’s written request for establishment: 01 original;
b) Economic and technical feasibility study of construction: submitting 01 copy;
c) Operation regulation: 01 original;
d) Papers evidencing legal land use right: 01 copy;
dd) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;
e) For the imports and exports checking post at the border not located in border-gate economic zone, enterprises shall submit their investment certificate issued by the provincial/municipal People’s Committee: 01 copy;
5. Dossier for establishment of Container Freight Station (CFS):
a) Enterprise’s written request for establishment: 01 original
b) Economic and technical feasibility study of construction: 01 copy;
c) Operation regulation: 01 original;
d) Papers evidencing legal land use right: 01 copy;
dd) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;
6. Dossier for establishment of bonded warehouse
a) Application for establishment of bonded warehouse (form No. 49/TL-KNQ/2013, Annex III issued together with this Circular);
b) Business registration Certificate with function of warehouse and yard business: 01 copy;
c) Design diagram of warehouse and yard area clearly shows the boundary line separated from the outside, location of warehouse, internal transportation system, fire and explosion prevention and fighting system, security, warehouse office and customs workplace (upon customs’ requirement);
d) Legal documents on use right of warehouse and yard, technique, infrastructure, management software, surveillance camera,…together with design diagram of warehouse area, bonded yard located in the overall border gate area and industrial park
7. Dossier for establishment of tax-suspension warehouse
a) Application for establishment of tax-suspension warehouse (form No. 50/TL-KBT/2013, Annex III issued together with this Circular);
b) Business registration Certificate: 01 copy
c) Design diagram of warehouse and yard area clearly shows the boundary line separated from the outside, location of warehouse, internal transportation system, fire and explosion prevention and fighting system, security, warehouse office;
d) Legal documents on use right of warehouse and yard, technique, infrastructure, management software, surveillance camera,…
8. For goods checkpoint at the building field or building storage and production area: Enterprise shall send the written proposal for recognition to provincial/municipal Customs Department: 01 original
Article 65: Establishment order
1. For customs procedure post at domestic port and external customs procedure post (hereafter generally referred to as customs procedure post):
a. Enterprise shall send dossier for establishment to the Customs Department of cities and provinces where the customs procedure post is located;
b. Within 10 working days after receipt of valid dossier, the Customs Department shall
b.1) Verify dossier;
b.2) Make actual survey of warehouse and yard;
b.3) Assess the compliance with the conditions specified in Decree No. 154/2005/ND-CP and guidance in Clause 1 and 2, Article 63 of this Circular; propose opinions and reports attached to the dossier for submission to the General Department of Customs;
c. Within 30 working days after receipt of report together with dossier, the General Department of Customs shall complete the appraisal, report the result and submit the Minister of Finance the decision on establishment of customs procedure post as prescribed in Clause 2, Article 4 of Decree No. 154/2005/ND-CP. In the absence of conditions for establishment, the Ministry of Finance shall reply in writing to the enterprise.
2.For concentrated checkpoint, imports and exports gathering and checking area at border; the Container Freight Station (CFS); bonded warehouse (hereafter generally referred to as checkpoint);
a) Proposing the guidelines for establishment of checkpoint;
a.1) Enterprise wishing to establish the checkpoint should send a written proposal to the General Department of Customs (via provincial or municipal Customs Department) and determine estimated contents including: necessity for establishment, estimated location for establishment, area, conditions for material and technical facilities, infrastructure,…
a.2) Within 05 working days after receipt of enterprise’s written proposal, the provincial or municipal Customs Department shall verify dossier, operation conditions of checkpoints established in the area, assessment of necessity and conformity with management requirement. For bonded warehouse, if meeting the customs authority’s’ surveillance requirements, make proposal to the General Department of Customs;
a.3) Within 05 working days after receipt of proposal report from the provincial or municipal Customs Department, the General Department of Customs shall reply in writing and give specific guidance on contents to be done. In case of refusal, it shall reply in writing clearly stating the reason;
b) Making a decision on establishment of checkpoint
b.1) After having agreed with the guidelines of the General Department of Customs, the enterprise shall begin the construction of warehouse. If satisfying all conditions, it shall prepare dossier as prescribed in this Circular for submission to the General Department of Customs (via the Customs Department of cities or provinces where the checkpoint is located);
b.2) Within 10 working days after full receipt of enterprise’s dossier, the provincial or municipal Customs Department shall: verify dossier, make survey, actually check warehouse and yard, assess the compliance with conditions for checkpoint establishment, and submit report and proposal to the General Department of Customs.
b.3) Within 10 working days after receipt of provincial or municipal Customs Department together with the dossier for checkpoint establishment, the Director of General Department of Customs shall make a decision on checkpoint establishment or reply in writing if the enterprise has not satisfied all conditions as prescribed.
3. For the checkpoint as the building field or building storage, production area or tax suspension warehouse;
Enterprise shall submit together with dossier for establishment to provincial or municipal Customs Department. Within 05 working days after full receipt of enterprise’s dossier, the provincial or municipal Customs Department shall: verify dossier, make survey, actually check warehouse and yard and make a decision on establishment. In case of nonconformance, it shall reply in writing and stating the reasons.
Article 66. Termination and suspension of operation
1. Cases of termination of operation
a) The provincial or municipal Customs Department proposes in writing the termination of operation of customs procedure post at domestic port; external customs procedure post; concentrated checkpoint, checking and gathering checkpoint of imports and exports at border, Container Freight Station (CFS), bonded warehouse, tax-suspension warehouse if they do not satisfy the conditions for customs checking and surveillance and other conditions specified in Article 63 of this Circular.
b) Enterprise has submitted its written proposal for termination of operation;
c) Beyond a time limit of 06 months after the decision on establishment but the enterprise has not put it into operation without plausible reason;
d) Enterprise has committed administrative violation on customs for 03 times in a year and is imposed with the fine sanction at the level for each time of exceeding sanction competence of the Head of Customs Sub-Department;
dd) For bonded warehouse and tax-suspension warehouse previously established but without expansion of area by December 31, 2014 to meet the provisions specified in Clause 6 and 7, Article 64 of this Circular.
2. Competence in making termination decision
a) Director of provincial or municipal Customs Department:
a.1) Making a decision on termination of operation of checkpoint as building field or building storage, production area and tax-suspension warehouse;
a.2) Verifying, reporting and proposing the General Department of Customs to consider terminating the operation against the customs procedure post of domestic port, bonded warehouse, concentrated checkpoint, Container Freight Station (CFS), checking and gathering checkpoint of imports and exports at border.
b) Director of General Department of Customs:
b.1. Making a decision on termination of operation of bonded warehouse, concentrated checkpoint, Container Freight Station (CFS), checking and gathering checkpoint of imports and exports at border.
b.2. Verifying, reporting and proposing the Ministry of Finance to consider terminating the operation against the customs procedure post of domestic port.
c) Minister of Finance makes a decision on terminating operation of customs procedure post of domestic port.
3. Suspending the operation of checkpoints:
a) In case the checkpoint is no longer operational due to lack of goods, upon the enterprise’s written proposal, the Director of provincial or municipal Customs Department shall announce a suspension of operation of concentrated checkpoint, checking and gathering checkpoint of imports and exports at border, Container Freight Station (CFS), bonded warehouse; report and propose the General Department of Customs to announce a suspension of operation of the customs procedure post of domestic port.
b) The time for suspension of operation shall not exceed 06 months after the enterprise’s written proposal;
c) During the time for suspension of operation, the above checkpoints shall not be subject to surveillance of customs authority.
d) After the above time limit, if the enterprise submits its written proposal for permitting the continuation of operation, the Director of provincial or municipal Customs Department shall inspect the conditions for establishment and operation of checkpoints. If they satisfy all conditions, the Director shall issue a written approval for operation or report to the General Department of Customs to permit the operation for the customs procedure post of domestic port. In case of failing to satisfy the conditions or the enterprise submits no written proposal, the Director shall report to the competent authority to consider the termination of operation as prescribed in Clause 1 of this Article.
Article 67. Procedures for relocation, expansion or narrowing of checkpoint
1. The enterprise that wish to expand or narrow the area of checkpoint established by a decision of General Department of Customs or relocate from the location established by decision of General Department of Customs to a new location to satisfy the conditions as prescribed in Article 63 of this Circular should prepare dossier for submission to the provincial or municipal Customs Department. The dossier includes:
a) Application for relocation, expansion or narrowing;
b) Diagram of warehouse and yard of relocation, expansion or narrowing;
c) Legal documents of use right of warehouse and yard of relocation, expansion or narrowing;
2. The provincial or municipal Customs Department after fully receiving the enterprise’s valid dossier, shall:
a) Verify dossier’
b) Make actual survey of warehouse and yard;
c) Within 15 days after full receipt of valid dossier, Director of provincial or municipal Customs Department shall make a decision on expansion, narrowing or relocation in case of moving to a new place located in the same established area or reply in writing to the enterprise in case of ineligibility for relocation, expansion or narrowing.
d) In case of moving the established location to a new location outside the established area, the enterprise shall make a written proposal to the provincial or municipal Customs Department for consideration and report to the General Department of Customs for decision on relocation.
3. For checkpoints as prescribed in Clause 1 and 2, Article 63 of this Circular, they must be included in the planning of the Ministry of Transport or Ministry of Finance, the relocation of checkpoint must be approved in writing by the Ministry of Transport or Ministry of Finance.
Article 68. Conversion of ownership or renaming of owners
1. Procedures for conversion of ownership of checkpoint shall be done as follows:
a) The checkpoint owner submits written proposal for conversion of checkpoint owner;
b) The new owner performs the procedures for conversion of checkpoint owner. Dossier for conversion shall comply with the provisions in Article 64 of this Circular;
c) The provincial or municipal Customs Department shall receive dossier for conversion of owner, report and propose the General Department of Customs for decision. There is no need to make actual survey of warehouse and yard again if there is no change compared with the current condition of warehouse and yard. If the checkpoint is under the authority to establish of the Minister of Finance, the General Department of Customs shall report and propose the Minister of Finance for consideration and decision;
2. Procedures for renaming of
a) The owner shall submit a written proposal for renaming together with document evidencing the renaming of enterprise certified by the enterprise establishment licensing agency
b) Within 05 days after full receipt of valid dossier, the General Department of Customs shall issue a written recognition of renaming of owner under the Decision on checkpoint establishment. If the checkpoint is under the authority to establish of the Minister of Finance, the General Department of Customs shall report and propose the Minister of Finance for consideration and decision;
Tìm kiếm
Thông tư 128/2013/TT-BTC (Bản Word)
Thông tư 128/2013/TT-BTC (Bản Pdf)