Part I
GENERAL GUIDANCE
Article 1. Scope of regulation
This Circular guides customs procedures; customs inspection and supervision applicable to imports, exports and goods in transit; means, of Iran spoil on entry or exit or in transit; and provides for import duty, export duty and tax administration applicable to imports and exports.
Article 2. Objects not liable to import duty and export duty
Goods specified in Article 2 of the Government's Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of the Law on Import Duty and Export Duty, are not liable lo import duty and export duty.
Article 3. Principles for carrying out customs procedures, customs inspection and supervision and tax administration
1. Customs procedures, customs inspection and supervision and tax administration shall be carried out on the principles prescribed in Article 3 of the Government's Decree No. 154/2005/ND-CP of December 15. 2005, providing for customs procedures, inspection and supervision; and Article 4 of the Law on Tax Administration.
2. Customs offices shall apply risk management lo the customs inspection of imports, exports, goods in transit and means of transport on entry and exit and in transit on the basis of results of information analysis and assessment of the law observance by customs declarants and taxpayers, giving priority to and favoring goods owners who have a good record of observance of the customs law as prescribed in Clause 2, Article 6, of Decree No. 154/2005/ND-CP.
3. Forms of physical inspection of goods:
a/ Exemption from physical inspection is applicable to objects defined in Clauses 1 and 2, Article 30 of the Customs Law, except cases specified at Points b.2 and b.3 of this Clause;
b/ Physical inspection is applicable to the following objects:
b.1/ Goods specified in Clauses 3 and 4, Article 30 of the Customs Law;
b.2/ Goods subject to high risk levels based on results of risk assessment by customs offices;
b.3/ Goods randomly selected for assessing the law observance by goods owners.
The application of the risk management complies with the Finance Minister's Decision No. 48/2008/QD-BTC of July 4, 2008, providing for the application of risk management methods in customs operations.
4. Goods owners with a good record of observance of the customs law are those who satisfy the following conditions:
a/ Being involved in import or export activities for at least 365 days by the date of registration of the customs declaration for the imports or exports lot and being certified by the customs office for this period as:
a.1/ Not having been handled for acts of smuggling or illegally transporting goods across the border;
a.2/ Not having been handled for acts of tax evasion or fraud;
a.3/ Having been handled twice at most for other customs-related violations (including acts of making false declarations leading to a decrease- in payable tax amounts or an increase in exempted, reducible or refundable tax amounts) each subject to a fine level falling beyond the competence of district-level Customs Department directors prescribed in the Ordinance on Handling of Administrative Violations:
b/ At the time of customs declaration registration, having no tax arrears which are overdue for more than 90 days counting from the tax payment deadline;
c/ Paying value-added tax by the credit method.
5. Taxpayers satisfying the conditions specified at Point a, Clause 4, Article 42, of the Law on Tax Administration are those who:
a/ Properly observe the customs law as prescribed in Clause 4 of this Article;
b/ Owe no overdue tax and fine arrears at the time of customs declaration registration.
6. Imports and exports of goods owners who have repeatedly violated the customs law arc subject to the inspection level specified at Point b, Clause 2, Article 11 of Decree No. 154/2005/ ND-CP.
Goods owners who have repeatedly violated the customs law are those who are involved in import or export activities for 365 days by the date of registration of the customs declaration for the import or export lot and have been handled thrice for customs-related administrative violations (including acts of making false declarations leading to a decrease in payable tax amounts or an increase in exempted, reducible or refundable tax amounts) each subject to a fine level falling beyond the sanctioning competence of district-level Customs Department directors prescribed in the Ordinance on Handling of Administrative Violations or have been handled once for a customs-related administrative violation subject to a fine level falling beyond the sanctioning competence of provincial-level Customs Department directors.
Article 4. Post-customs clearance inspection
Imports and exports which have been cleared from customs procedures are subject to post-customs clearance inspection under Chapter VT of Decree No. 154/2005/ND-CP and Part VI of this Circular.
Article 5. Rights and obligations of customs declarants and taxpayers; responsibilities and powers of customs offices and officers
1. Customs declarants and taxpayers shall exercise the rights and perform the obligations specified in Article 23 of the Customs Law; Articles 6, 7 and 30 of the Law on Tax Administration; Article 56 of Decree No. 154/ 2005/ND-CP; and Article 4 of the Government's Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of the Law on Tax Administration, which were supplemented under Clause 2, Article 1 of Decree No. 106/ 2010/ND-CP of October 28, 2010, amending and supplementing a number of articles of Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of the Law on Tax Administration, and Decree No. 100/2008/ND-CP of September 8,2008, detailing a number of articles of the Law on Personal Income Tax.
2. The inheritance of rights and fulfillment of tax obligations of reorganized enterprises by their successors comply with Article 55 of the Law on Tax Administration and are specifically guided as follows:
a/ Transforming enterprises shall inherit tax obligations, benefits and responsibilities; preferences in customs procedures and procedures for duty payment for imports of old enterprises;
b/ Enterprises formed through consolidation or merger of enterprises having properly observed the customs law will be regarded as having properly observed the customs law. Those formed through consolidation or merger of enterprises having improperly observed the customs law will be regarded as having improperly observed the customs law. An enterprise formed through consolidation or merger of an enterprise having properly observed the customs law and another having improperly observed the customs law will be subject to a decision of the provincial-level Customs Department director appraising its observance of the customs law after considering the practical situation and the provincial-level Customs Department director shall take responsibility before law for his/her appraisal.
The application of the tax payment time limit shall be based on results of the appraisal of observance of the customs law as prescribed above;
c/ For enterprises newly formed from a divided enterprise, the provincial-level Customs Department director shall consider the practical situation before deciding whether or not these enterprises will be allowed to enjoy tax-related rights and lawful interests and preferences in tax payment procedures like the divided enterprise;
d/ Enterprises newly formed from a split up enterprise may enjoy tax-related rights and lawful interests and preferences in customs procedures and procedures for duty payment for imports like the split up enterprise, provided that the decision on enterprise split-up clearly states the transfer of these rights from the split up enterprise to new enterprises. The split up enterprise may inherit rights, obligations, responsibilities, and preferences in customs procedures and tax administration.
3. Customs declarants and taxpayers shall give certification, sign and append a seal on documents compiled by themselves in customs dossiers, additional declaration dossiers, liquidation dossiers, dossiers for registration of lists of duty-free goods, duty-free goods finalization dossiers, dossiers of request for duty exemption, reduction, refund and non-collection. dossiers of request for handling of overpaid duty amounts, dossiers of request for duly payment delay and dossiers of request for clearance of duty and fine arrears, and papers being copies (photocopied from originals), translations, other dossiers and documents issued by foreigners in the electronic form, by fax or telex and submitted to customs offices under this Circular, and take responsibility before law for the accuracy, truthfulness and lawfulness of these documents and papers. For a multiple-page copy, the customs declarant or taxpayer shall give certification, sign and append a seal on the first page and on every two adjoining pages of the copy.
4. Customs offices and officers shall perform the responsibilities and exercise the powers specified in Article 27 of the Customs Law; Articles 8 and 9 of the Law on Tax Administration; and Article 57 of Decree No. 154/2005/ND-CP
5. Customs offices may consider and agree to conduct physical inspection of goods and carry out customs clearance out of working hours on the basis of prior written registrations (including also faxed registrations) of customs declarants and their practical conditions. The physical inspection of a goods lot which commences in working houses shall be conducted till completion even after working hours without a written request of the customs declarant.
6. Coordination between customs offices and customs declarants and taxpayers
a/ Customs offices shall guide customs procedures, provide information and documents and publicize customs and tax procedures for customs declarants and taxpayers to strictly abide by the customs and lax laws, excise their rights and perform their obligations in accordance with law;
b/ Customs declarants and taxpayers shall promptly provide to customs offices information on imports, exports, goods in transit, means of transport on entry and exit and in transit and violations of the customs law in order to contribute to ensuring a fair competition environment for commercial activities;
c/ The coordination and exchange of information between customs offices and customs declarants and taxpayers may be effected under memoranda of understanding to ensure fulfillment of obligations and responsibilities by signatories.
Tìm kiếm
Thông tư 194/2010/TT-BTC (Bản Pdf)
Thông tư 194/2010/TT-BTC (Bản Word)