Chương II Thông tư 38/2015/TT-BTC: Thủ tục hải quan; kiểm tra, giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hoá xuất khẩu, nhập khẩu

Chapter II

CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION, EXPORT DUTY, IMPORT DUTY, AND TAX ADMINISTRATION APPLIED TO EXPORTS AND IMPORTS

Section 1. Risk management in customs supervision and inspection

Article 8. Assessment of conformity with law of exporters and importers

1. Customs authorities shall assess and classify enterprises engaged in export, import, and transit of goods by their conformity with regulations of law on customs and taxation. Accordingly, enterprises shall be classified as:

a) Prioritized enterprises;

b) Conformable enterprises;

c) Unconformable enterprises;

2. Criteria for assessing conformity with law of enterprises are based on the e-customs system of information criteria prescribed in Clause 1 Article 14 of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015.

3. Customs authorities shall provide information about assessment of conformity with law prescribed in Clause 2 hereof; provide support and instructions for enterprises to improve their conformity with law.

Article 9. Application of various modes of goods inspection during while goods are being handled, transported, stored at warehouses, depots, ports, or checkpoint areas

1. The physical inspection of exports or imports while they are being handled, transported, stored at warehouses, depots, ports, or checkpoint areas are decided according to the following risk management criteria:

a) The goods owner, carrier, consignee, and relevant entities;

b) Characteristics of goods; transport route, means of transport, and relevant factors of exports or imports;

c) Not more than 01% of exports or imports that are gathered, loaded, unloaded at the checkpoint area are selected.

2. Pursuant to Clause 1 of this Article, the Director of the General Department of Customs shall decide inspection of goods using container scanners or other devices via the e-customs system. Directors of Sub-departments of Customs in charge of the warehouse, depot, port, or checkpoint shall carry out the inspections.

Article 10. Application of various modes of customs inspection customs procedures for exports or imports

1. General principles:

a) The determination of goods that need physical inspection depends on risk management via classification of the e-customs system: the Director of Sub-department of Customs shall decide the inspection according to the classification notification of the e-customs system and carry out random inspections to assess the conformity of declarants in accordance with regulations and instructions of the Director of the General Department of Customs, according to which physical inspection of goods prescribed in Article 29 of this Circular is carried out.

b) Inspection of goods under line management shall be carried out in accordance with corresponding regulations of laws; the whole shipment shall undergo physical inspection if violations against regulations of law on customs are suspected.

2. A separate Circular of the Ministry of Finance shall apply to customs inspection on exported, imported, transited goods of prioritized enterprises.

3. Customs inspection of exported, imported, and transited goods of conformable enterprises shall be carried out as follows:

a) Documents shall be inspected directly in the following cases:

a.1) Violations against regulations of law on customs are suspected;

a.2) Not more than 5% of goods on the customs declaration is selected on the basis of risk analysis and assessment;

a.3) Direct document inspection must be carried out as prescribed by corresponding regulations of law.

b) Physical inspection of goods shall be carried out in the following cases:

b.1) Violations against regulations of law on customs are suspected;

b.2) Not more than 1% of goods on the customs declaration is selected on the basis of risk analysis and assessment;

b.3) Physical inspection of goods must be carried out as prescribed by corresponding regulations of law.

c) Customs authority shall assess conformity of conformable enterprises as prescribed in Clause 2 Article 11 of this Circular.

4. Customs inspection of exported, imported, and transited goods of unconformable enterprises shall be carried out as follows:

a) Documents shall be inspected directly in the following cases:

a.1) Violations against regulations of law on customs are suspected;

a.2) Direct document inspection must be carried out as prescribed by corresponding regulations of law;

a.3) Not more than 50% of documents of the total quantity on the customs declaration is selected on the basis of risk analysis and assessment.

b) Physical inspection of goods shall be carried out in the following cases:

b.1) The cases mentioned in Point b.1 and Point b.3 Clause 3 of this Article;

b.2) Not more than 20% of total amount of goods on the customs declaration is selected on the basis of risk analysis and assessment.

Article 11. Application of risk management to post-clearance inspection

1. Post-clearance inspection based on risk management prescribed in Clause 1 and Clause 2 Article 78 of the Law on Customs is carried out according to the following criteria:

a) The declarant is suspected of committing violations against regulations of law on customs or taxation during exportation or importation;

b) There are signs that the declarant is at risk of conformity with regulations of law on customs or taxation during exportation or importation;

c) The declarant exports or imports goods on the list of risk goods without undergoing inspection while following customs procedures.

2. Not more than 5% of conformable enterprises shall undergo inspection of conformity with law as prescribed in Clause 3 Article 78 of the Law on Customs according to the following criteria:

a) Level of conformity, scale, business lines, type of business, and operating duration of the exporter or importer;

b) Frequency and time of inspections while during the process of customs procedures, post-clearance inspection, customs inspection of exporters and importers;

c) Policies on goods management and taxation applied to exports or imports;

d) Characteristics, origins of exports or imports;

d) Other factors related to export and import activities.

Article 12. Application of risk management to customs supervision of exported, imported, and transited goods

1. Customs supervision methods shall be selected according to the following criteria:

a) Policies on goods management and taxation applied to exported, imported, and transited goods;

b) Business lines, type of business, operating duration, routes, locality, means of transport and storage of exported, imported, and transited goods;

c) Characteristics, origins, frequency, and level of violations related to exported, imported, and transit goods;

d) Other regulations on management of exported, imported, and transit goods.

2. The pivotal subject of customs supervision shall be selected according to the criteria mentioned in Clause 1 of this Article and level of conformity of the goods owner, carrier, and relevant entities.

Article 13. Application of risk management to luggage of individuals upon their entry, exit, and transit

The subject of inspection is selected according to the following criteria:

1. Frequency and seriousness of violations committed by the individual.

2. The background, history of entry, exit, transit, locations, time, routes, means of transport, tickets, ID papers, and other factors related to the entry, export, or transit.

3. Gestures, actions, words, attitude, and psychological manifestation of the individual during the process of entry, exit, or transit.

4. Characteristics of packaging, weight, value, location, time, route, means of transport, and other factors related to the transport of the individual’s luggage upon his/her entry, exit, or transit.

Article 14. Risk management applied to enterprises that are dissolved, bankrupt, shut down, suspended, missing, or whose Certificates of Business registration are revoked

1. The customs authority shall not refuse registration of customs declarations of exported, imported, and transit goods of enterprises that have been dissolved, bankrupt, shut down, suspended, missing, or whose Certificates of Business registration is revoked as confirmed by the tax authority, unless otherwise prescribed by law.

If a enterprise has been suspended or missing as confirmed by the tax authority, it is required to have the tax authority’s confirmation that the enterprise has registered for resumption of operation and fully complied with regulations of law on taxation and accounting in order to have the registration of customs declarations accepted.

2. The General Department of Customs shall cooperate with General Department of Taxation in collecting information, making and managing lists of enterprises that are dissolved, bankrupt, shut down, suspended, missing, or whose Certificates of Business registration are revoked to serve risk management prescribed in this Article.

Article 15. Responsibilities of the Director of the General Department of Customs for application of risk management

The Director of the General Department of Customs is responsible for promulgating and organizing the uniform implementation of:

1. Indexes according to the criteria prescribed in Clause 2 Article 8, Article 9, Article 10, Article 11, Clause 1 Article 12, Article 13, and Article 14 of this Circular, and other regulations of the Ministry of Finance to satisfy requirements of customs management and tax administration.

2. Risk management measures and services in customs operation.

3. Procedures and guidelines for application of risk management to customs services.

Section 2. Customs declaration

Article 16. Customs dossier

1. A customs dossier of exports consists of:

a) A declaration of exports that contains the information mentioned in Appendix II enclosed herewith.

In case of physical customs declaration prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-CP, the declarant shall make and submit 02 original copies of the declaration of exports using form No. HQ/2015/XK in Appendix IV enclosed herewith;

b) Export license (if required): 01 original copy in case of single shipment, or 01 photocopy enclosed with a monitoring sheet in case of partial shipments;

c) A notice of exemption from inspection or inspection result issued by a specialized agency as prescribed by law: 01 original copy.

If the single-window system is applied to the documents mentioned in Point b and Point c of this Clause, the regulatory body shall send the electronic export license, the notice of inspection result or exemption from inspection by a specialized agency to the National Single-window Information Portal. The declarant is not required to submit such documents when following customs procedures.

2. A customs dossier of imports consists of:

a) A declaration of imports that contains the information mentioned in to Appendix II enclosed herewith.

In case of physical customs declaration prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-CP, the declarant shall make and submit 02 original copies of the declaration of imports using form No. HQ/2015/NK in Appendix IV enclosed herewith;

b) Commercial invoices (if the buyer has to pay the seller): 01 photocopy.

If the goods owner buys goods from a seller in Vietnam and is instructed by the seller to receive goods overseas, the customs authority shall accept the invoice issued by the seller in Vietnam to the goods owner.

The declarant is not required to submit the commercial invoice in the following cases:

b.1) The declarant is a prioritized enterprise;

b.2) Goods are imported to execute a processing contract with a foreign trader. In this case, the declarant shall declare the provisional price in box “Trị giá hải quan” ("customs value”) on the customs declaration;

b.3) Goods are imported without invoices and the buyer is not required to pay the seller. In this case, the declarant shall declare the customs value as instructed by the Ministry of Finance.

c) The bill of lading or equivalent transport documents if goods are transported by sea, air, railroad, or multi-modal transport as prescribed by law (unless goods are imported through a land checkpoint, goods traded between a free trade zone and the domestic market, imports carried in the luggage upon entry): 01 photocopy;

With regard to imports serving petroleum exploration and extraction transported on service ships (not commercial ships), the cargo manifest shall be submitted instead of the bill of lading;

d) Import license (if required); import license under tariff-rate quota: 01 original copy in case of single shipment, or 01 photocopy enclosed with the monitoring sheet in case of partial shipments;

dd) A notice of exemption from inspection or inspection result issued by a specialized agency as prescribed by law: 01 original copy.

If the single-window system is applied to the documents mentioned in Point d and Point dd of this Clause, the regulatory body shall send the electronic import license, the notice of inspection result or exemption from inspection by a specialized agency to the National Single-window Information Portal. The declarant is not required to submit such documents when following customs procedures.

e) Value declaration: the declarant shall make the value declaration using the set form and send it electronically to the e-customs system or submit 02 original copies to the customs authority (in case of physical customs declaration). The cases in which the value declaration is required and the value declaration form are provided in the Circular of the Ministry of Finance on customs valuation of exports and imports;

g) Documents certifying origins of goods (Certificate of Origin or Self-certification of origin): 01 original copy or electronic copy in the following cases:

g.1) Goods originate in a country or group of countries that enter agreements in application of preferential tariff with Vietnam under Vietnam’s law and international agreements to which Vietnam is a signatory, if the importer wishes to apply such preferential treatment;

g.2) Goods that threaten social safety, public health, or environmental safety and need controlling as announced by Vietnam or international organizations;

g.3) Goods are imported from the countries that are apply anti-dumping duties, countervailing duty, anti-discrimination tax, safeguard duty, and taxes applied within tariff-rate quota;

g.4) Imports must comply with regulations on import management of Vietnam’s law or the International Agreements to which Vietnam is a signatory.

In case an agreement on application of preferential tariff with Vietnam or an international agreement to which Vietnam is a signatory require the submission of the electronic C/O or documents certifying goods origins of the manufacturer/exporter/importer, the customs authority shall accept such documents.

3. Customs dossiers of duty-free exports or imports:

a) If goods are exempted from export duty, apart from the documents mentioned in Clause 1 of this Article, the declarant shall submit 01 photocopy and present the original of the list of duty-free goods together with the monitoring sheet registered with the customs authority (if registration is required as prescribed in Clause 1 Article 104 of this Circular).

If the list of duty-free goods must be registered on the e-customs system, the declarant is not required to submit the list and the monitoring sheet. However, the information mentioned in Appendix II of this Circular must be fully declared;

b) If goods are exempted from import duty as prescribed in Article 103 of this Circular, the declarant shall submit or present the following documents apart from the documents mentioned in Clause 2 of this Article:

b.1) The list of duty-free goods enclosed with the monitoring sheet registered with the customs authority (if registration is required as prescribed in Clause 104 Article 01 of this Circular): submit 01 photocopy and present the original for comparison.

If the list of duty-free imports is registered on the e-customs system, the declarant is not required to submit the list and the monitoring sheet. However, the information mentioned in Appendix II of this Circular must be fully declared;

b.2) Documents about transfer of goods eligible for tax exemption in case the goods of an entity eligible for tax exemption are transferred to another entity who is also eligible for tax exemption: submit 01 photocopy.

4. Customs dossiers of exports/imports that are non-dutiable:

If exports/imports are non-dutiable, the declarant shall submit or present the following documents apart from the documents mentioned in Clause 1 and Clause 2 of this Article:

a) A declaration of grant aid of a finance authority as prescribed by the Ministry of Finance (if grant aid is goods that are not subject to import duty, excise tax, and VAT): submit 01 original copy.

If the investor or main contractor of an ODA project with a grant element exports, imports goods that are not subject to export duty, import duty, VAT, excise tax as prescribed by regulations of law on taxation, it is required to have the goods supply contract which specifies the successful bids or prices for goods supply exclusive of import duty, VAT, and excise tax (if the successful bidder is an importer); or the import entrustment contract which specifies the prices for goods supply exclusive of import duty, VAT, excise tax (in case of import entrustment): submit 01 photocopy;

b) The sale contract or goods supply contract which specifies the successful bids or prices for goods supply exclusive of import duty, excise tax, VAT on goods that are not subject to import duty, excise tax, and VAT (if any): submit 01 photocopy and present the original upon the first import at the Sub-department of Customs where import procedures are followed for the purpose of comparison;

c) The contract to sell goods to export-processing enterprises (EPEs) according to the bidding result or the goods supply contract which specifies the successful bids or prices for goods supply exclusive of import duty, excise tax, VAT on goods that are not subject to import duty, excise tax, and VAT (if any) imported by contractors to serve the construction of workshops and office buildings of the EPEs;

d) With regard to goods not subject to VAT being machinery, equipment, supplies that cannot be domestically manufactured and need to be imported to serve scientific research, technological development; machinery, equipment, spare parts, specialized means of transport, and supplies that cannot be manufactured in Vietnam and need to be imported to serve petroleum exploration and development; airplanes, oil rigs, vessels that cannot be domestically manufactured and need to be imported as fixed assets of enterprises or leased from foreign parties to used for manufacturing, trading, or for lease, the following documents must be provided:

d.1) The contract to sell goods to enterprises according to the bidding result or the goods supply contract or service contract (specifying that the amount payable are exclusive of VAT) if goods not subject to VAT are imported by the successful bidder, selected contractor (through direct contracting) or service provider: submit 01 photocopy, present the original upon the first import at the Sub-department of Customs where import procedures are followed for the purpose of comparison;

d.2) The import entrustment contract which specifies that the prices under the entrustment contract are exclusive of VAT (in case of import entrustment): submit 01 photocopy;

d.3) Documents issued by competent authorities to assign various organizations to execute research and development (R&D) programs, projects or contracts: submit 01 original copy.

d.4) Contracts with foreign parties for lease of airplanes, oil rigs, vessels that cannot be domestically manufactured and are used for manufacturing, trading, or for lease: submit 01 photocopy.

dd) The certification that goods are imported to directly serve national defense by the Ministry of National Defense or security purposes by the Ministry of Public Security (if goods are weapons and equipment directly serving national defense and security and not subject to VAT): submit 01 original copy.

5. In order to apply 5% tax to equipment and instruments serving teaching, research, and scientific experiments, the declarant must submit the contract to sell goods to schools, research institutes, or the goods supply contract or service contract: submit 01 photocopy, present the original upon the first import at the Sub-department of Customs where import procedures are followed for comparison purpose.

Article 17. Checking, sampling goods prior to customs declaration

Goods shall be checked before customs declaration in accordance with Point c Clause 1 Article 18 of the Law on Customs; goods shall be sampled before customs declaration as follows:

1. After the goods carrier or keeper (shipping company, airline, railroad company, express mail company, provider of postal services, bonded warehouse owner, etc.) accepts, the goods owners shall notify the Customs Department where goods is kept and the warehousing service provider to work in cooperation.

2. Before checking goods, the Sub-department of Customs shall prepare a certification confirmed by the goods owner. The certification shall be made into 02 copies, each of which is kept by a party.

3. Where the declarant wishes to take samples to serve customs declaration, Article 31 of this Circular shall apply.

4. After checking goods and taking samples, the customs official shall seal the shipment. If goods cannot be sealed, the certification mentioned in Clause 2 of this Article must reflects the condition of goods and specify the goods keeper is responsible for preserving the status quo of goods. When making customs declaration, the goods owner must write the result of checking and sampling on the customs declaration.

Article 18. Customs declaration

1. Customs declaration principles

a) The declarant must provide sufficient information on the customs declaration as instructed in Appendix II enclosed herewith. In case of physical customs declaration, instructions in Appendix IV enclosed herewith shall be followed;

b) Goods that are exported, imported in different manner shall be enumerated on separate declarations;

c) A customs declaration shall be used for a shipment with one invoice. When declaring a shipment with multiple invoices on the same customs declaration as prescribed in Clause 7 Article 25 of Decree No. 08/2015/ND-CP, the declarant must make a list of commercial invoices for exports or imports using form 02/BKHD/GSQL in Appendix V enclosed herewith and send it together with the customs declaration to the e-customs system.

In case of physical customs declaration, the declarant must specify the numbers, dates of invoices, and total quantity of goods on the customs declaration. If all invoices cannot be declared on the customs declaration, a list shall be compiled and enclosed with the declaration.

d) When declaring exports or imports that are eligible for tax exemption or non-dutiable, information about the tax exemption must be declared as instructed in Appendix II enclosed herewith.

dd) If exports or imports are eligible for tax reduction, the tax rate before reduction, and the rate of reduction, and the document of such reduction must be specified on the paper customs declaration;

e) If exports or imports are sea, river, air, railroad vehicles, the declaration and export procedures must be completed before initiate exit procedures unless goods are sold after the vehicle has exited; declaration and import procedures must be completed before initiate entry procedures. If the imports are road vehicles or other kinds of vehicles are transported by another vehicle through the checkpoint, it is only required to make declaration and follow export/import procedures, not entry/exit procedures;

g) The declarant may use the analysis results given by competent organizations to declare information related to the names, codes, quality, categories, quantity of goods, and other information about the shipment.

The declarant may use the result of analysis and classification of a shipment granted clearance previously to declare the names, codes of next shipments that have the same names of goods, composition, physical and chemical properties, functions, and are imported from the same manufacturers within 03 years from the day on which the result of analysis and classification is given, Unless the regulations of law which is the basis for giving the analysis, classification of exports or imports is amended or replaced.

h) In case of physical customs declaration of temporary import/export of goods, re-exported/re-imports must also be declared on a paper declaration.

2. A customs declaration consists of up to 50 lines of goods. More than one customs declaration shall be used if more lines are needed. If a shipment consists of multiple types of goods serving manufacturing, inward processing, or manufacturing of domestic exports, the declarant may group the goods with the same codes (Appendix II hereof), origins, or tax rates.

When grouping HS codes on the customs declaration, the invoice value, dutiable values, quantity of lines of grouped HS codes is the total invoice value, dutiable values, and quantity of group lines; do not declare invoices of lines of grouped HS codes

3. If the amount of tax on a type of goods exceeds the number of digits on the declaration, the declarant may divide the goods into more lines on the customs declaration. If it is not possible to do so, the paper customs declaration shall be used.

If the total amount of tax on a type of goods exceeds the number of digits of on the declaration, the declarant may use more than one customs declaration.

4. If a shipment must be declared on multiple declarations or imports serve multiple purposes, have the same bill of lading and invoice, declared on multiple invoices by purpose at the same Sub-department of Customs, the declarant shall only submit 01 customs dossier (if paper documents are submitted) and write “chung chứng từ với tờ khai số … ngày …” (in the same set with declaration No. …. Dated ….. “) on the next declarations.

In the cases mentioned in Clause 2, Clause 3, and Clause 4 of this Article, the declarant shall submit, present, keep one customs dossier that contains customs declarations of the same shipment.

5. The declarant shall round up the number if the quantity of goods has more than two digits after the decimal points, the invoice value has more than 04 digits after the decimal points, or invoice unit price has more than 06 digits after the decimal points. The practical quantity, value of invoices and cost prices of invoices shall be declared at item “Mô tả hàng hóa” (“Goods description”).

6. Provision of advance information about exports/imports:

a) The declarant must provide advance information about exports or imports according to Point 2 Appendix II enclosed herewith;

b) Advance information is effective and kept on the e-customs system for up to 07 days from the time of registration or last adjustment;

c) If advance information is accepted, the e-customs system will provide the customs declaration number. If not, the e-customs system will provide explanation and necessary adjustment/addition;

d) The declarant may adjust, supplement information declared on the e-customs system.

7. After declaring advance information about exports or imports, the declarant shall use the information given by the e-customs system to make the official customs declaration.

If the e-customs system notifies that the declarant is not eligible to register the customs declaration, the declarant shall contact the Sub-department of Customs where the declaration is registered and send documents proving the normal operation of the declarant’s enterprise, which are issued by a competent authority.

The declarant shall check information given by the e-customs system and take legal responsibility for the use of such information to follow customs procedures.

8. Deadline for submitting the customs declaration

a) The customs declaration of exports or imports shall be submitted after goods have been gathered at the location informed by the declarant and at least 04 hours before the departure of the means of transport. With regard to exports sent by express mail, the declaration must be submitted at least 02 hours before the departure of the means of transport;

b) With regard to imports, the customs declaration must be submitted before goods arrive at the checkpoint or within 30 days from the day on which goods arrive at the checkpoint.

If the means of transport follow electronic customs procedures, the date of arrival of goods at the checkpoint is the date of arrival of the means of transport at the checkpoint as informed by the shipping company on the e-customs system.

In case the means of transport follow manual customs procedures for entry, the date of arrival of goods at the checkpoint is the day on which the customs authority appends the seal on the declaration of imports at the port of discharge which is enclosed with documents about the means of transport (by sea, by air, or by rail) or the date written on the declaration of means of transport crossing the checkpoint or the logbook of means of transport (by river or by road)

Article 19. Registration of customs declarations

1. Location of customs declaration registration

a) The customs declaration of exports shall be registered at the Sub-department of Customs in the same administrative division as the headquarter or manufacturing facility of the enterprise, or the Sub-department of Customs in the same administrative division with the place where exports are gathered, or the Sub-department of Customs of the checkpoint of export;

b) The declaration of imports shall be registered at the Sub-department of Customs at the checkpoint in charge of the goods storage place or port of destination written on the bill of lading, transport contract, or the Sub-department of Customs outside the checkpoint area in the same administrative division as the enterprise’s headquarter or the place to which goods is delivered;

c) Declarations of exports or imports for certain purposes shall be registered at corresponding locations specified in Decree No. 08/2015/ND-CP and this Circular.

2. Checking conditions for customs declaration registration.

Information on the customs declaration shall be automatically checked by the e-customs system to make sure conditions for customs declaration registration are satisfied. Conditions include:

a) Conditions for implementation of enforcement measures and deadline for paying tax, except for the following cases:

a.1) Exports are eligible for tax exemption or non-dutiable or eligible for 0% tax;

a.2) Goods are certified serving national defense and security by the Ministry of Public Security and the Ministry of National Defense, eligible for conditional exemption of import duty and not subject to VAT;

a.3) Goods certified serving disaster control, prevention of epidemics, emergency assistance by relevant Ministries and competent authorities; humanitarian aid, grant aid.

b) The cases mentioned in Clause 1 Article 14 of this Circular;

c) Adequacy and conformity of information on the customs declaration;

d) Information about policies on goods management and taxation applied to exports or imports on the customs declaration.

In case of physical customs declaration, the customs official shall check the conditions for registration of customs declaration prescribed in this Clause and documents enclosed with the customs dossier.

3. According to the decision on customs inspection which is automatically notified by the e-customs system, the customs official shall:

a) Accept information on the customs declaration and decision on customs clearance; follow customs clearance procedures prescribed in Article 34 of this Circular;

b) Examine relevant documents enclosed with the customs dossier submitted or presented by the declarant, or relevant documents on the National Single-window Information Portal to decide whether to grant customs clearance of goods; or carry out physical inspection of goods to decide whether to grant customs clearance.

The Director of the General Department of Customs shall provide specific instructions on classifying customs declarations and use of classification result during customs inspection.

4. In case of physical customs declaration, the declarant shall submit or present the customs dossier when registering the customs declaration.

Article 20. Additional declaration of customs dossier

1. Cases of additional declaration:

a) The declarant may make additional declaration of the customs dossier after the e-customs system classifies the declaration, as long as it is done before the customs authority directly examine the customs dossier;

b) If the declarant or taxpayer finds errors in customs declaration before the customs authority decides to carry out a post-clearance inspection, additional declaration of the customs dossier may be made within 60 days from the customs clearance date;

c) If the declarant or taxpayer finds errors in customs declaration after the customs authority examines the customs dossier or carries out physical inspection of goods but before customs clearance, such declarant or taxpayer shall make additional declaration and shall be dealt with in accordance with regulations of law on taxation and actions against administrative violations;

d) If the declarant of taxpayer finds errors in customs declaration after 60 days from the customs clearance date or after the customs authority carries out a post-clearance inspection, such declarant or tax payer shall make additional declaration and shall be dealt with in accordance with regulations of law on taxation and actions against administrative violations;

dd) The declarant shall make additional declaration at the request of the customs authority when during examination of the customs dossier or physical inspection of goods, and shall be dealt with in accordance with regulations of law on taxation and actions against administrative violations.

Additional declaration prescribed in Point b and Point d of this Clause shall only be made if exports and imports are not on the List of exports and imports under the management of a line management agency, List of exports and imports under licenses, List of goods banned from export and/or import, List of goods banned from export and/or import.

2. Contents of additional declaration:

a) Additional declaration of information on electronic customs declarations, except for the information that must not be adjusted mentioned in Point 3 of Appendix II enclosed herewith. With regard to the information of which additional declaration is not supported by the e-customs system, additional declaration shall be made in accordance with Point 4 Appendix II enclosed herewith;

b) In case of physical customs declaration, the declarant may make additional declaration of information on the customs declaration, except for the information that must not be adjusted mentioned in Point 3 of Appendix II enclosed herewith.

3. Procedures for making additional declaration of the customs dossier

a) Responsibilities of the declarant:

a.1) In case of additional declaration of the customs declaration prescribed in Point a and Point dd Clause 1 of this Article, the declarant shall declare additional information on the e-customs system and submit relevant documents via the e-customs system or directly in paper (01 photocopy).

With regard to information of which additional declaration is not supported by the e-customs system as prescribed in Point 4 of Appendix II enclosed herewith, the declarant shall submit 02 original copies of the request for additional declaration (form No. 03/KBS/GSQL in Appendix V enclosed herewith) and 01 photocopy of documents about the additional declaration.

During inspection of documents or physical inspection of goods, if the customs authority finds that contents of the customs declaration and customs dossier are not consistent, the declarant must make an additional declaration within 05 days from the day on which the customs authority’s request is received and incur administrative penalties as prescribed by law;

a.2) In the cases of additional declaration of the customs dossier mentioned in Point b. Point c, and Point d Clause 1 of this Article:

a.2.1) With regard to information of which additional declaration after customs clearance is supported by the e-customs system as prescribed in Point 5 of Appendix II enclosed herewith, the declarant shall make additional declaration on the e-customs system and submit relevant documents via the e-customs system or directly in paper (01 photocopy);

a.2.2) With regard to other information, the declarant shall submit the request for additional declaration (form No. 03/KBS/GSQL in Appendix V enclosed herewith) and 01 photocopy of documents about the additional declaration.

a.3) If goods are not granted customs clearance because of change of the port of loading, checkpoint of export, or means of transport, the declarant shall make additional declaration as instructed in this Article. If the change of the port or loading, checkpoint of export, or means of transport leads to changes of the transport modal, the customs declaration must be cancelled as prescribed in Article 22 of this Circular;

a.4) With regard to exports that are granted customs clearance and brought into the customs controlled area at the checkpoint, if the port of loading, checkpoint of export, or means of transport is changed, the declarant shall submit a written notice of such change (by fax, email, etc.) to the customs authority at the checkpoint where goods are gathered to serve supervision of goods loaded onto the means of transport. If goods are exported through other locations permitted by a competent authority as prescribed by law, a written notice of the change of the checkpoint of export shall be submitted to the customs authority. Within 03 days after goods are brought into the customs controlled area, the declarant shall make and send a written request for adjustment (form No 03/KBS/GSQL in Appendix V enclosed herewith) to the Sub-department of Customs where the declaration is registered in order to update the change on the e-customs system.

With regard to exports that are granted customs clearance but are yet to be brought into the customs controlled area at the checkpoint, if the port of loading/checkpoint of export is changed within the same province, the declarant shall submit a written notice of such change to the customs authority at the checkpoint of export serve supervision of goods. Within 03 days from the day on which goods are brought into the customs controlled area, the declarant shall make and send a written request for adjustment to the Sub-department of Customs where the declaration is registered in order to update the change on the e-customs system.

With regard to exports that are granted customs clearance but are yet to be brought into the customs controlled area at the checkpoint, if the change of the port of loading/checkpoint of export leads to the change of the Customs Department in charge of the port of loading/checkpoint of export, the declarant shall submit a written notice of the change of the port of loading/checkpoint of export to the customs authority where the declaration is registered in order to change the customs controlled area and update the change on the e-customs system;

a.5) If container numbers are not available or container numbers are changed when following customs procedures for exporting goods, the declarant shall submit a list of container numbers (form No. 31/BKCT/GSQL in Appendix V enclosed herewith) to the customs official in charge at the checkpoint of export. The customs official shall check and update the container numbers on the e-customs system in order to print the list of containers.

With regard to imports passing through customs controlled area, if the container numbers are not consistent with the numbers on the customs declaration, the declarant shall present the delivery note the customs authority at the checkpoint of import. The customs official shall check and update the container numbers on the e-customs system in order to print the list of containers.

The declarant shall make additional declaration within 03 days from the day on which goods are brought into the customs controlled area;

a.6) In case of physical customs declaration, the declarant shall make a written request for additional declaration (form No. 03/KBS/GSQL in Appendix V): submit 02 originals and documents proving the additional declaration.

b) Responsibilities of the customs authority:

b.1) Receive additional declarations;

b.2) Inspect the adequacy and accuracy of the additional declaration, notify the declarant of the inspection result;

b.3) Retain documents submitted by the declarant;

b.4) Issue decisions on imposition of tax and penalties for administrative violations (if any) as prescribed by law;

b.5) Notify result of inspection of additional declaration by the following deadline:

b.5.1) 02 working hours from the receipt of sufficient information or documents (if any) in the case mentioned in Point a and Point b Clause 1 of this Article;

b.5.2) 08 working hours from the receipt of sufficient information or documents (if any) in the case mentioned in Point c and Point d Clause 1 of this Article.

b.6) Update additionally declared information on the e-customs system if the customs authority accepts the additional declaration of the information of which additional declaration is not supported by the e-customs system;

b.7) If the declarant fails to comply with the customs authority’s request for additional declaration given during inspection of documents or physical inspection of goods within 05 days from the receipt of such request, the customs authority shall:

b.7.1) Issue a decision on imposition of tax and penalties for administrative violations against regulations on customs if the additional declaration affects the amount of tax payable and there is sufficient basis to determine that the declaration made by the declarant is not conformable (except for the case in Point b.7.2 of this Clause);

b.7.2) Grant customs clearance as declared and carry out an inspection afterwards as prescribed if there are there is sufficient basis for rejecting the declared value prescribed in Point a Clause 2 Article 25 of this Circular;

b.7.3) Return documents to the declarant and provide explanation is writing if the amount of tax payable is not affected.

b.8) In case of physical customs declaration, apart from the tasks mentioned in Point b of this Clause, the customs official must specify the time and date of receipt of the additional declaration; check the adequacy and accuracy of the additional declaration, specify the inspection result on the additional declaration, and give 01 copy of the additional declaration to the declarant.

Article 21. Declaration of repurposed goods or goods sold domestically instead of being re-exported

1. Principles:

a) Exports or imports that are sold domestically instead of being re-exported or repurposed must comply with Clause 5 Article 25 of Decree No. 08/2015/ND-CP;

b) Goods that have undergone export/import procedures may only be repurposed or sold domestically instead of being re-exported after the declarant completes customs procedures of the customs declaration;

c) If license for export/import is required during export/import procedures, the domestic sale or repurposing of goods must be approved in writing by the license issuer;

d) The taxpayer must fully declare, pay taxes and fines (if any) when goods are sold domestically or repurposed.

2. Responsibilities of the declarant:

a) Submit a customs dossier that consists of:

a.1) The customs declaration prescribed in Article 16 of this Circular;

a.2) A license to repurpose or export/import goods issued by a Ministry or regulatory body (if such license is required): 01 original copy;

a.3) A written agreement with the foreign party to repurpose goods or commercial invoices in case of transfer of ownership of processed goods, leased goods, lent goods of a foreign entity, or contract to sell duty-free goods, goods non-dutiable, goods temporarily imported or temporarily exported: 01 photocopy.

b) Fully declare and pay tax according to the new customs declaration, write the old customs declaration number, the new purpose or domestic sale of goods instead of re-export in “Notes” section of the electronic customs declaration or paper customs declaration.

If goods are re-exported or transferred to an entity that is exempt from tax or non-dutiable, the taxpayer must declare as prescribed and shall not pay tax.

If the customs authority or another competent authority finds that goods are repurposed or sold domestically repurposed but the taxpayer fails to voluntarily declare and pay tax, the taxpayer shall incur tax according to the initial customs declaration of imports and incur penalties according to applicable regulations. The taxpayer is responsible for fully paying tax arrears, late payment interest, and fines (if any) according to the customs authority’s decision.

3. Responsibilities of the customs authority:

Carry out appropriate customs procedures and adjust tax on the old customs declaration to the quantity of goods being repurposed or sold domestically instead of being re-exported according to the new customs declaration as follows:

a) If taxpayer has not paid tax on the old customs declaration: after tax on the new declaration is paid, the customs authority shall issue a Decision to reduce tax on the old declaration;

b) If taxpayer has paid tax on the old customs declaration: the customs authority shall issue a Decision to reduce tax on the old declaration, refund and offset tax on the old customs declaration and that on the new declaration is paid (as if overpaid tax). If tax on the old customs declaration is lower than that on the new customs declaration, the taxpayer shall pay the arrears before completing the procedures for selling goods domestically instead of being re-exported. If tax on the old declaration is higher than that on the new declaration, the overpaid amount shall be refunded by the customs authority as prescribed. The procedures for offsetting or refund shall comply with Article 132 of this Circular.

The Decision to adjust tax shall be made using the form No. 03/QDDC/TXNK in Appendix VI enclosed herewith.

The time limits for refunding and offsetting tax between the old customs declaration and the new customs declaration shall comply with Clause 3 Article 49 of this Circular. While the customs authority is processing tax refund and offsetting, late payment interest shall not be charged.

Article 22. Cancellation of customs declaration

1. Cases in which the customs declaration is cancelled:

a) Exports are not brought into the customs controlled area at the checkpoint of export or imports do not arrive at the checkpoint of import within 15 days from the day on which the declaration is registered and goods are exempt from physical inspection;

b) The declarant fails to present the customs dossier within 15 days from the day on which the declaration is registered (if the customs dossier is required);

c) The declarant fails to present the exports or imports to be undergo physical inspection to the customs authority within 15 days from the day on which the declaration is registered (if the customs dossier is required);

d) cases in which the customs declaration is cancelled at the request of the declarant:

d.1) The customs declaration has been registered but customs clearance is not granted because of an error of the e-customs system;

d.2) There are multiple declarations for the same shipment of exports or imports (duplicated information);

d.3) Goods on the declaration of exports have been brought into the customs controlled area but are not actually exported;

d.4) The declaration of imports has been registered but in fact, goods are not imported or goods have not passed through the customs controlled area;

d.5) Information that is not permitted to be changed is incorrectly provided as prescribed in Point 3 of Appendix II enclosed herewith.

2. Procedures for canceling a declaration

a) Responsibilities of the declarant:

The declarant that wishes to cancel the declaration shall make and send a written request for cancellation (form No.04/HTK/GSQL in Appendix V enclosed herewith) to the Sub-department of Customs where the declaration is registered and submit documents proving that goods are actually not exported or imported in the cases mentioned in Point d.3 and Point d.4 Clause 1 of this Article.

With regard to exports that have been brought into the customs controlled area but in fact are not exported, if the taxpayer wishes to cancel the declaration and bring the goods back into the domestic market, the declarant must make a commitment that tax on the declared shipment is not refunded or cancelled at any domestic tax authority or customs authority, and take responsibility for the declared information. If the customs authority or tax authority finds tax has been refunded, the declarant shall be dealt with as prescribed by law;

b) Responsibilities of the customs authority:

b.1) For electronic customs declaration:

b.1.1) Within 08 working hours from the receipt of the request for cancellation from the declarant, the customs official shall verify the reasons, conditions, and information on the request on the e-customs system, request the Director of the Sub-department of Customs to consider approving the cancellation, and cancel the declaration on the e-customs system, settle tax payable on the canceled declaration, and make an update on the risk management system to evaluate the enterprise’s conformity with law;

b.1.2) Within 10 days from the expiration date of the customs declaration mentioned in Point a Clause 1 of this Article, if the declarant does not submit a written request for cancellation of the declaration, the customs authority shall carry out an inspection. If imports do not arrive at the checkpoint of import or exports are not brought into the customs controlled area at the checkpoint of export, the declaration will be cancelled on the e-customs system.

b.1.3) In case of cancellation of the declaration mentioned in Point b or Point c Clause 1 of this Article, the customs authority shall check and cancel the declaration on the e-customs system;

b.1.4) If the cancellation of the customs declaration of temporarily imported/export goods affect information for management of quantity of goods temporarily imported/export on the e-customs system, the customs authority must update information about goods quantity on the e-customs system after the customs declaration is cancelled;

b.1.5) The cancellation shall be notified to the Provincial Department of Taxation if the exports are domestic goods, or the Sub-department of Customs if exports were imported previously (if the Sub-department of Customs where the declaration of exports is registered is different from the Sub-department of Customs where the declaration of imports is registered) to ensure that tax on the cancelled declaration is not refunded or cancelled.

b.2) In case of physical customs declaration:

b.2.1) The cancelled declaration shall be crossed out with a pen and bear the official’s signature and seal;

b.2.2) Cancelled customs declarations shall be retained and sorted by registration number.

3. The Directors of Sub-departments of Customs where the declarations are registered shall consider the cancellation of customs declarations registered by customs authorities

Section 3. Detailed inspection of customs dossier, physical inspection of goods; transport of goods to storage, release of goods, customs clearance of goods

Article 23. Inspection principles

1. According to the result of classification of customs declarations on the e-customs system, the decision of the Director of the Sub-department of Customs where the declaration is registered or the Sub-department of Customs where physical inspection of goods is carried out, information on the customs declaration, risk management information on the e-customs system, the customs official shall notify the declarant via the e-customs system of the submission or presentation of one or all documents enclosed with the customs dossier, and carry out detailed inspection of the customs dossier and physical inspection of goods. In case of physical inspection of goods, the customs official must write the inspection result on the result note, update on the e-customs system in accordance with this Circular and instructions of the General Department of Customs, decide customs clearance, release, or storage of goods.

2. During the inspection, of customs offenses or tax offenses are suspected, the customs official shall request the Director of Sub-department of Customs to change the form or level of inspection.

3. During the inspection, if analysis by a professional agency is necessary for the inspection, the analysis cost shall be incurred by the customs authority.

Article 24. Checking goods names, codes, and tax rates

1. Checking goods names, codes, and tax rates upon inspection of the customs dossier.

a) Inspection contents:

Compare the declared information and accuracy of goods names, codes, and tax rates on the customs declaration with information on documents in the customs dossier;

b) Further actions after inspection result is given:

b.1) If the goods names, codes, and tax rates are clearly and fully declared by the declarant, the goods names are consistent with other information on documents in the customs dossier, the customs authority shall accept the goods names, codes, and tax rates declared by the declarant;

b.2) If there are ample evidence that goods names, codes, and tax rates are not correctly declared, the declarant shall be instructed and requested to make additional declaration as prescribed in Article 20 of this Circular and incur penalties as prescribed by law. If the declarant fails to make additional declaration, the customs authority shall re-determine the codes of goods, tax rates, impose tax and penalties, update the inspection results on the database, and grant customs clearance after the declarant has fully paid tax and fins (if any) as prescribed;

b.3) If declared information about goods names, goods descriptions are not consistent with that on documents enclosed with the customs dossier and information on the customs declaration but the basis for determining the goods names, codes, and tax rates is not sufficient, the declarant shall be requested to submit additional technical documents of sale contract or composition analysis sheet.

By examining additional documents, if the customs authority has sufficient basis for determining that the goods names, codes, tax rates are incorrectly declared, the declarant shall be instructed to make additional declaration as prescribed in Point b.2 of this Clause. If the declarant fails to submit additional documents at the request of the customs authority of the customs authority does not have sufficient basis for determining the goods names, codes, tax rates by examining the documents, samples shall be taken and analyzed in accordance with regulations of the Minister of Finance on classification of goods, analysis serving classification of goods, quality inspection, food safety inspection of exports or imports, or request the Director of the Sub-department of Customs to decide physical inspection of goods according to Clause 2 of this Article.

2. Checking goods names, codes, and tax rates upon physical inspection of goods

a) Inspection contents:

Compare the declared information and accuracy of goods names, codes, and tax rates on the customs declaration with actual goods.

During the physical inspection of goods, the customs official must determine names and codes of goods according to the Vietnam’s List of exports or imports and corresponding tax schedules;

b) Handling inspection result:

b.1) If the names and codes of goods on the customs declaration are consistent with actual goods, the tax rates are conformable with applicable tax schedules at the time of inspection, the customs authority shall accept the goods names, codes, and tax rates declared by the declarant;

b.2) If there are ample evidence that goods names, codes, and tax rates are not correctly declared, the declarant shall be instructed and requested to make additional declaration as prescribed in Article 20 of this Circular and incur penalties as prescribed by law. If the declarant fails to make additional declaration, the customs authority shall re-determine the codes of goods, tax rates, impose tax and penalties, update the inspection results on the database, and grant customs clearance after the declarant has fully paid tax and fins (if any) as prescribed;

b.3) If names and codes of goods cannot be accurately determined according to the Vietnam’s List of exports or imports and corresponding tax schedules, the Sub-department of Customs and the declarant shall take samples for analysis in accordance with regulations of the Minister of Finance on classification of goods, analysis serving classification of goods, quality inspection, food safety inspection of exports or imports.

3. If the shipment has been granted customs clearance on the basis of the analysis result, the customs authority may use such analysis result to carry out customs procedures for next shipments of the same declarant that have goods with the same names, origins, codes, and imported from the same manufacturer (for imports).

Article 25. Inspection of customs value

1. The customs authority shall inspect the customs value declared by the declarant on the customs declaration (hereinafter referred to as “declared value”) to identify the cases in which the declared value is rejected or suspicious:

a) The declared value of exports or imports shall be rejected in one of the following cases:

a.1) The declarant fails to make declaration or declares incorrectly, insufficiently information related to customs value on the declaration of exports, imports, or the declaration of value (if any);

a.2) Information such as value, delivery terms on the commercial invoice is not consistent with that on the bill of lading (if any) or equivalent transport documents as prescribed by law.

b) The declared value of exports or imports is suspicious but there is not sufficient basis for rejecting it, which means the declared value is smaller than that according to pricing database of the General Department of Customs.

2. Handling inspection result:

a) If there is sufficient basis for rejecting the declared value, the customs authority shall notify the declarant of the basis for rejection and:

a.1) request the declarant to make additional declaration within 05 days from the notification date, impose administrative penalties, and grant customs clearance of goods as prescribed if the declarant agrees with the basis for rejecting the declared value.

Additional declaration shall be made in accordance with Clause 3 Article 20 of this Circular;

a.2) grant customs clearance according to the declared value and use the basis for rejecting the declared value for post-clearance inspection if the declarant does not agree with the basis for rejection or fails to make additional declaration within 05 days from the notification date.

b) If the declared value is suspicious but there is no sufficient basis for rejecting if, the customs authority shall notify declarant of the suspicious case via the e-customs system or use the form No. 02A/TBNVTG/TXNK in Appendix VI hereof (In case of physical customs declaration), request the declarant to provide additional documents related to the method for determination of the declared value as prescribed in the Circular of the Minister of Finance on customs values of exports or imports (01 photocopy):

b.1) Within 05 days from the notification date, the declarant shall submit additional documents and request consultation (with specific time), the customs authority shall release goods as prescribed in Article 33 of this Circular and hold the consultation as prescribed in Clause 3 of this Article;

b.5) If the declarant fails to submit additional documents or does not request a consultation within 05 days from the notification date, the customs authority shall grant customs clearance according to the declared value and use the suspicions for post-clearance inspection as prescribed.

3. Consultation

a) The power to hold the consultation:

a.1) The Director of the provincial Department of Customs shall hold the consultation and take responsibility for the effectiveness of the consultation;

a.2) The Director of the provincial Department of Customs may delegate the Director of a Sub-department of Customs to carry out the consultation if appropriate.

b) One-time consultation:

b.1) The declarant may request one consultation if the following conditions are satisfied:

b.1.1) The goods are exported under the same sale contract and divided into multiple shipments;

b.1.2) Information serving inspection and determination of customs value is not changed;

b.1.3) The declarant makes a written request for one-time consultation, committing to use the consultation result for the next export or import.

b.2) The consultation result may be used for the next export or import if the customs value is still consistent with the information serving inspection and determination of customs value after the consultation.

c) Responsibilities:

c.1) The customs authority shall:

c.1.1) Hold the consultation at the request of the declarant, check the documents submitted by the declarant to clarify the suspicions;

c.1.2) Make a consultation record which specifies the full discussion during the consultation; additional documents submitted by the declarant; whether or not the declarant agrees with the basis for rejection in case the customs authority has sufficient basis for rejecting the declared value; and the verdict of the consultation: “Basis for rejecting declared value not sufficient” “Basis for rejecting declared value sufficient” (specifying the basis) or “Basis for rejecting declared value sufficient but denied by declarant”.

c.2) The declarant shall submit relevant documents related to the method for determination of the declared value according to regulations of the Ministry of Finance on customs values of exports or imports; appoint a representative to decide the issues related to determination of taxable values or participate in the entire consultation at appropriate time.

c.3) The consultation record must be signed by all parties.

d) Method of consultation: direct consultation;

dd) Maximum duration of the consultation: 30 days from the registration date of the declaration;

e) Time limit for carrying out the consultation: 05 working days;

b) Processing consultation result:

According to the consultation record and additional documents submitted by the declarant, the customs authority shall:

g.1) Request the declarant to make additional declaration as prescribed in Article 20 of this Circular within 05 days from the end of the consultation if the declarant agrees with the basis for rejecting the declared value in one of the following cases (Nevertheless, additional declaration must be made within 03 days from the day on which the declaration is registered):

g.1.1) One of the cases mentioned in Point a Clause 1 of this Article;

g.1.2) The declarant incorrectly applies the procedures, conditions, and methods for customs valuation.

g.2) Grant customs clearance according to the declared value and use the basis for rejecting the declared value for post-clearance inspection in the following cases:

g.2.1) The declarant fails to make additional declaration as prescribed in Point g.1 of this Clause within 03 days from the end of the consultation or within 30 days from the day on which the declaration is registered;

g.2.2) The declarant does not agree with the basis for rejecting the declared value.

g.3) grant customs clearance according to the declared value if the basis for rejecting the declared value is not sufficient.

Article 26. Inspection, determination of origins of exports or imports

1. With regard to goods

Origins of exports shall be determined according to the declaration made by the declarant, documents enclosed with the customs dossier, and actual goods.

If there is a suspicion that the origins of exports are fraudulent or there is a warning of illegal transport, the Sub-department of Customs where the declaration is registered shall request the declarant to provide documents proving the origins of exports; if the declarant fails to do so, an inspection at the facility where goods are manufactured for export shall be carried out (hereinafter referred to as “on-site inspection”). Exports shall be granted customs clearance pending the inspection result.

2. With regard to imports

a) The declarant shall submit documents certifying origins of imports to the customs authority as prescribed in Point g Clause 2 Article 16 of this Circular when submitting the customs dossier or by the deadlines prescribed in international agreements to which Vietnam is a signatory.

If such documents are not submitted upon customs declaration, the declarant shall declare the preferential rates of import duty applied to Most Favored Nation (hereinafter referred to as “MFN rates”) or ordinary rates. If additional documents proving goods origins are submitted by the deadline, the declarant shall make additional declaration at corresponding preferential rates, and have the overpaid tax refunded; if the shipment is eligible for exemption of document inspection upon customs declaration, the declarant shall submit the customs dossier as prescribed in Clause 2 Article 16 when submitting additional documents proving goods origin.

b) The customs authority check goods origins according to documents proving goods origins, the customs dossier, the actual gods, information related the goods, Article 15 of the Government's Decree No. 19/2006/ND-CP dated February 20, 2006, the Circular on guidelines for preferential and non-preferential rules of origins of the Ministry of Industry and Trade, and their guiding documents;

c) The customs authority shall accept the documents certifying goods origins if there are minor differences that do not affect their legitimacy and the origins of imports, including:

c.1) Grammatical errors or typos;

c.2) Difference in the symbols on the C/O: printed or hand-written, “x” and “√”, mistaken symbols;

c.3) Minor difference between the signature on the C/O and the model signature;

c.4) Difference in measurement units on the C/O and other documents (invoice, bill of lading, etc.);

c.5) Difference in paper size of the C/O submitted and the model C/O;

c.6) Difference in ink color (black or blue) of information on the C/O;

c.7) Minor difference goods description on documents certifying goods origins and other documents;

c.8) Difference between the codes on the C/O and those on the declaration of imports which does not change the goods origin.

If the declarant submit documents certifying goods origins of the whole shipment but only part of the shipment is imported, the customs authority shall accept such documents for the practical amount of imports;

d) If the quantity or weight of imports exceeds that written on the documents certifying goods origins, the excessive amount shall not be given incentives under the International Agreements to which Vietnam is a signatory;

e) The declarant must not change the C/O contents without permission, unless the changes are made by the C/O issuer as prescribed by law;

g) If information on documents certifying goods origins is not conformable with the customs dossier and regulations on inspection of origins of imports, or the signatures, seals on documents certifying goods origins are not consistent with the specimen signature or seal at the customs authority, the customs authority shall request the declarant to provide explanation and additional documents to prove the goods origins, except for the cases mentioned in Point c of this Clause. If the explanation and documents are appropriate, the documents certifying goods origins shall be accepted.

If there is sufficient basis for the customs authority to determine that the documents certifying goods origins are not conformable, MFN rates or ordinary rates shall apply instead of preferential rates.

While customs procedures are being followed, if the legitimacy of documents certifying goods origins is suspicious but the basis for rejection is not sufficient, the customs authority shall calculate tax at MFN rates or ordinary rates and carry out verification as prescribed in Clause 3 of this Article.

During post-clearance inspection, if the legitimacy of documents certifying goods origins is suspicious but the basis for rejection is not sufficient, the customs authority shall carry out verification and decide whether to apply preferential rates according to the verification result.

3. Verification of origins of imports

a) The General Department of Customs shall verify origins of imports with the competent C/O issuer, the entities that certifies good origins themselves, or at the manufacturing facility of goods for export;

b) Time limit for verification

Verification must be done as soon as possible and within 150 days from submission of the customs dossier or from the beginning of the verification, unless otherwise prescribed by International Agreements to which Vietnam is a signatory.

If the competent C/O issuer of the exporting country responses regarding the verification result after the said deadline, the customs authority shall make a decision according to the verification result as prescribed in Point d of this Clause;

c) Verification procedures

The verification shall be carried out in accordance with regulations of the Minister of Industry and Trade on implementation of rules of origins in International Agreements to which Vietnam is a signatory:

c.1) The customs authority shall send a document (diplomatic note, email, fax, etc.) to the competent C/O issuer or the entity that certifies goods origins themselves;

c.2) If necessary, the customs authority shall carry out a verification of goods origins in the exporting country.

d) Processing verification result:

d.1) If the verification result is satisfactory and confirms the legitimacy of documents certifying goods origins:

d.1.1) within 15 working days from the day on which the verification result is received, the customs authority shall request the declarant to make additional Clause at preferential rates of import duty. The additional declaration shall be made in accordance Article 20 of this Circular. No administrative penalties shall be imposed;

d.1.2) The customs authority shall refund the difference between the amount of tax that was temporarily paid at MFN rates or ordinary rates and tax paid at preferential rates to the importer.

d.2) If the verification result is not satisfactory or proves that the documents certifying goods origins are not legitimate, the customs authority shall apply MFN rates or ordinary rates and notify the declarant.

Article 27. Inspection of implementation of tax policies, inspection of application of notification of prior determination result

1. Inspect the conditions for implementation of enforcement measures or tax payment deadline as prescribed.

2. Inspect the basis for determining goods non-dutiable if the declarant declares that goods are not subject to export duty, import duty, VAT, excise tax, or environmental protection tax.

3. Inspect the basis for determining goods eligible for conditional tax exemption or tax reduction if so declared.

4. Inspect the basis for determination of tax payable if exports or imports are dutiable according to the inspection results as prescribed in Section 3 Chapter II of this Circular.

5. Compare information on the notification of prior determination result with documents and practical shipment of exports or imports if goods must undergo document inspection, physical inspection. If the exports or imports are not consistent with the notification of prior determination result, their codes, origins, and customs values shall be verified and the General Department of Customs shall be requested to annul the notification of prior determination result as prescribed in Clause 6 Article 24 of Decree No. 08/2015/ND-CP.

Article 28. Inspection of export license, import license, result of inspection by a specialized agency

1. The customs authority shall compare information about the export license, import license; inspection result or notice of exemption from inspection sent by a specialized agency or directly submitted to the customs authority by the declarant with information on the customs declaration and:

a) accept the declared information if it is conformable;

b) request the declarant to present the dossier for the customs authority to inspect if the declared information is not conformable.

If the inspection result or notice of exemption from inspection by a specialized agency is not available when the customs declaration is registered, the customs authority shall check and add information about the inspection results to the e-customs system or write the number of the notice on the paper customs declaration within 02 working hours from the receipt of the inspection result, which is submitted by the declarant or the inspecting authority.

2. If a license is used for multiple times of export or import of goods, the Sub-department of Customs where the first declaration is registered shall make a monitoring sheet (form No. 05/TDTL/GSQL in Appendix V enclosed herewith), monitor and deduct the licensed quantity of goods after each export or import, and give it to the declarant to complete customs procedures for the next export or import. The Sub-department of Customs where the customs declaration is registered shall monitor the quantity of goods on the monitoring sheet and make a certification when the quantity of goods on the license is completed exported or imported.

Article 29. Physical inspection of goods

1. Imports shall be inspected while they are being unloaded from the means of transport to the warehouse, depot, port, or within the area of the checkpoint; exports shall be inspected after they are granted customs clearance and gathered within the area of the checkpoint of export:

a) Inspection of goods shall be carried out with scanners or other devices.  If an inspection prescribed n Point c Clause 2 Article 34 of the Law on Customs must be carried out, the Sub-department of Customs at the checkpoint shall carry out the physical inspection with the presence of representatives of the regulatory body of the seaport, international airport, or the Border Guard;

b) Responsibilities of the Sub-department of Customs at the checkpoint:

b.1) Notify the carrier and the warehousing service provider of the list of shipments to be inspected;

b.2) Carry out inspections as prescribed in Point a of this Clause;

b.3) Pay the costs related to the inspection of goods.

c) Responsibilities of the carrier, warehousing service provider:

c.1) Complete necessary procedures in order to bring goods to the inspection location of the customs authority;

c.2) Facilitate the transport of goods to the inspection location as requested by the customs authority;

c.3) The warehousing service provider shall provide separate depot area or employ electronic port management system to determine the locations of goods that need to undergo physical inspection during customs procedures.

d) Handling of results of inspection of imports while they are being unloaded from the means of transport to the warehouse, depot, port, or checkpoint of import:

d.1) If no violations are found during the inspection, the unit assigned to inspect goods using scanners shall update the inspection result on the e-customs system.

The Sub-department of Customs where the customs declaration of imports is registered shall use the inspection result to complete customs procedures as prescribed;

d.2) If violations are found during the inspection, the unit assigned to inspect goods using scanners shall update the inspection result on the e-customs system; cooperate with the warehousing service provider in arranging a separate storage for the shipment; cooperate with the Sub-department of Customs where the customs declaration is registered in carrying out physical inspection of goods while the declarant is following customs procedures.

dd) Handling results of inspection of exports that are granted customs clearance and gathered within the checkpoint of export

dd.1) If no violations are found during the inspection, the Sub-department of Customs at the checkpoint shall update the inspection result on the e-customs system and monitor exports as prescribed;

dd.2) If violations are found, the Sub-department of Customs at the checkpoint shall cooperate with the warehousing service provider in arranging a separate storage for the shipment; update the inspection result on the e-customs system, request the declarant to open the shipment for physical inspection and take appropriate actions as prescribed.

Pursuant to regulations of law on customs, in consideration of requirements for management of each warehouse, depot, port, and checkpoint, availability of scanners and other devices, the Director of the General Department of Customs shall organize the inspection of imports while they are being unloaded from the means of transport to the warehouse, depot, port, and checkpoint of import, inspection of exports that are granted customs clearance and gathered within the checkpoint of export.

2. Physical inspection of exports or imports while following customs procedures at the Sub-department of Customs at the checkpoint:

a) With regard to shipments of imports required to undergo physical inspection and have undergone inspection as prescribed in Clause 1 of this Article, the customs official may use the scanning result to complete customs procedures.

If violations are found while scanning, the shipment shall be opened for physical inspection;

b) With regard to shipments of imports required to undergo physical inspection but have not undergone inspection as prescribed in Clause 1 of this Article:

b.1) If the Sub-department of Customs has a container scanner, it shall be used for physical inspection, unless the container scanner is not working, goods are not suitable for scanning, goods must be directly inspected by customs officials as instructed by the General Department of Customs, or the quantity of goods to be scanned exceeds the capacity of the scanner or the handling capacity of the port/warehouse/depot where the scanner is located.

The customs official shall check the image, information on the customs declaration, and other information obtained at the time of inspection to analyze, assess the image, and give a conclusion. All of the images shall be stored in the scanner system as prescribed; scanned images shall be printed from the e-customs system and enclosed with the customs dossier if the paper customs dossier is submitted.

If the scanning result indicates that goods are not consistent with the customs declaration, a physical inspection shall be carried out by the customs official. The customs official that operates the scanner shall make a request for physical inspection.

b.2) If the Sub-department of Customs does not have a container scanner, physical inspection of goods shall be carried out by customs officials.

3. The Sub-department of Customs at the checkpoint shall carry out physical inspection of goods of the shipments of exports and imports at the request of other Sub-departments of Customs in accordance with Clause 11 of this Article.

4. Physical inspection of goods at the Sub-department of Customs to which imports are transported (hereinafter referred to as “receiving customs authority”):

a) If no violations are found after the shipment is scanned as prescribed in Clause 1 of this Article, the result may be used for deciding customs clearance of goods as prescribed;

1) If violations are found after scanning as prescribed in Clause 1 of this Article, the Sub-department of Customs at the checkpoint shall seal the goods and request the declarant to transport them to the Sub-department of Customs where the customs declaration is registered for inspection;

c) If goods have not been scanned as prescribed in Clause 1 of this Article, the inspection shall be carried out in accordance with Point b Clause 2 of this Article.

5. Inspection of goods quantity

According to the customs declaration, result of physical inspection of goods or analysis result provided by the declarant (if any), the customs authority shall determine the weight of exports or imports.

If the customs official who carries out the physical inspection of goods is not able to verify the accuracy of the declared weight of goods, a provider of analysis services shall be requested to run analysis. The customs authority shall decide the customs clearance according to the conclusion of the provider of analysis services.

6. Inspection of goods quality

During the physical inspection of goods, the customs official must determine the quality of exports or imports, which is the basis for application of tax policies and policies on management of exports or imports, except for quality inspection prescribed by corresponding regulations of laws.

If the customs official who carries out the physical inspection of goods is not able to determine the quality of goods, the goods shall be analyzed by a provider of analysis services as prescribed by law. The customs authority shall decide the customs clearance according to the conclusion of the provider of analysis services.

7. Physical inspection to determine goods names, codes, customs value, origins shall comply with Articles 24, 25, and 26 of this Circular.

8. With regard to goods with special storage requirements that cannot undergo on-site physical inspection, the Director of Sub-department of Customs shall decide to move such goods to another location that satisfy their special storage requirements to carry out the physical inspection, or decide the customs clearance according to the analysis result.

9. With regard to a means of transport that has completed exit procedures, if its owner signs a sale contract with a foreign party (which states that the port of destination is overseas), the declaration of exports shall be registered at the Sub-department of Customs where exit procedures are completed. Documents proving that the means of transport has completed exit procedures shall be sent to the said Sub-department of Customs. In this case, physical inspection of goods is exempt.

10. With regard to temporarily imports that cannot be sealed by the customs, goods temporarily imported or temporarily exported with other time limits or not subject to customs sealing, the customs official shall describes the goods names, quantity, categories, symbols, origins (if any), or take pictures of goods and enclosed them with the customs dossier when carrying out inspection. While following procedures for re-export or re-import, if goods must undergo document inspection or physical inspection, the customs official shall compare the goods with description in the customs dossier kept by the customs authority in order to determine whether the re-exported or re-imports are the same as those temporarily imported or temporarily exported.

11. Physical inspection of goods at request of the Sub-department of Customs where the customs declaration is registered:

a) After receiving the request from the Sub-department of Customs where the customs declaration is registered through the e-customs system, the Sub-department of Customs where goods are stored shall carry out the physical inspection. If the two Sub-departments of Customs are not connected to the e-customs system, the Sub-department of Customs where the customs declaration is registered shall:

a.1) Make 02 copies of the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V); 02 copies of the Request for physical inspection of goods (form No. 07/PDNKT/GSQL in Appendix V) and enclose 01 customs declaration (original) In case of physical customs declaration;

a.2) Seal the documents mentioned in Point a.1 of this Clause and request the declarant to submit them to the Sub-department of Customs where goods are stored.

b) The declarant shall register the time, location of inspection with the Sub-department of Customs where physical inspection of goods is carried out;

c) If exports or imports are eligible for tax exemption, non-dutiable, or incurring zero tax, or tax payment is deferred for 275 days (for goods imported for manufacturing of domestic exports), the declarant may take goods through the customs controlled area before the Sub-department of Customs where the customs declaration is registered updates the inspection result on the e-customs system to decide the customs clearance or release of goods or putting goods to storage.

Article 30. Handling customs inspection result

1. If the result of document inspection or physical inspection of goods is appropriate for the customs declaration contents:

a) If goods must be put into storage: Article 32 of this Circular shall apply;

b) If goods must be released: Article 33 of this Circular shall apply;

c) If goods must be granted clearance: Article 34 of this Circular shall apply.

2. If the customs declaration contents are not appropriate, the customs authority shall request the declarant to make additional declaration as prescribed in Clause 3 Article 20 of this Circular.

In case of violations against regulations of law on management of exports or imports, the declarant is not permitted to make additional declaration and shall be dealt with by the customs authority as prescribed by law.

Article 31. Taking, storing samples of exports or imports

1. Exports or imports shall be sampled in the following cases:

a) Samples are taken to serve customs declaration at the request of the declarant or specialized agency;

b) Samples are taken for analysis at the request of the customs authority.

2. The sampling shall be decided by the head of the customs authority.

3. Procedures for sampling exports or imports

a) If samples are taken for analysis by a professional analysis organization at the request of the declarant or customs authority, the representatives of the goods owner and the customs authority must be presence when samples are taken and a sampling record must be made (form No. 08/BBLM/GSQL in Appendix V enclosed herewith).

If samples are taken for analysis by a professional analysis organization at the request of the customs authority, the samples must be seal and bear the signatures of the representatives of the goods owner and the customs authority. A delivery note which bears signatures of all parties must be made when the samples are delivered to the analysis organization;

b) If samples are taken for analysis and classification, regulations of the Minister of Finance on classification of goods, analysis serving classification of goods; analysis serving inspection of quality, food safety of exports or imports shall apply;

c) If samples are taken at the request of a specialized agency, sampling procedures shall comply with corresponding regulations of laws.

d) When samples are taken by the customs authority or specialized agency, the declarant shall present the goods and cooperate with them during the sampling process.

4. If samples are taken for analysis, sampling techniques shall comply with instructions of the General Department of Customs.

If samples are taken to serve inspection by a specialized agency, sampling techniques shall comply with corresponding regulations of laws.

5. The customs authority shall retain the samples taken for analysis for 120 days from the day on which the customs declaration is registered.

6. Samples shall be returned and destroyed in accordance with regulations of the Minister of Finance on classification of goods, analysis serving classification of goods; analysis serving inspection of quality, food safety of exports or imports.

Article 32. Taking goods to warehouses

1. Goods of prioritized enterprises shall be put in storage as prescribed in Clause 3 Article 9 of Decree No. 08/2015/ND-CP and the Circular of the Ministry of Finance on prioritized enterprises.

2. Goods subject to quarantine

Quarantine shall be carried out at the checkpoint. In case the quarantine authority permits goods to be moved to inland quarantine locations as prescribed by law:

a) The customs authority shall consider permitting the goods owner to move goods to the quarantine location according to the confirmation of the quarantine authority on the Certificate of Quarantine Registration or the Note of Provisional Plant Quarantine Result (for plant-derived goods) or Goods Transport Note (for aquaculture products) or other documents issued by the quarantine authority;

b) The declarant is legally responsible for the transport and preservation of goods at the quarantine location and only use or sell goods after there is a conclusion that the goods satisfy import requirements;

c) The quarantine authority shall monitor transport, quarantine, and preservation of goods pending quarantine result as prescribed by the Ministry of Health and the Ministry of Agriculture and Rural Development.

3. Goods subject to quality inspection and food safety inspection

Inspections shall be carried out at the checkpoint; if goods are moved to another location for inspection as requested by the specialized agency or the declarant wishes to put their goods into storage, the declarant shall make a written request (form 09/BQHH/GSQL in Appendix V enclosed herewith). Director of Sub-department of Customs where the customs declaration is registered shall consider permitting goods to be put into storage at an inland clearance depot (ICD), bonded warehouse, tax-suspension warehouse, concentrated inspection places for exports or imports under the supervision of customs authorities; specialized inspection places, or the declarant's warehouse/depot.

The declarant is legally responsible for the transport and preservation of status quo of goods until the customs authority concludes that goods satisfy import requirements and grants customs clearance.

4. With regard to imports subject to both quarantine and food safety inspection, both quarantine and quality inspection, procedures for putting goods into storage are similar to those for imports subject to quarantine prescribed in Clause 2 of this Article.

5. Handling result of inspection by a specialized agency:

a) If the inspection result indicates that goods satisfy import requirements, the Sub-department of Customs shall decide customs clearance of goods as prescribed in Article 34 of this Circular;

b) If goods do not satisfy import requirements:

According to the conclusion given by the specialized agency, which permits the declarant whether to recycle, destroy, or re-export goods, the Sub-department of Customs where the customs declaration is registered shall take appropriate actions.

6. Actions against delayed submission of inspection results and violations against regulations on storage of goods:

a) If the specialized agency has not connected with National Single-window Information Portal, the declarant shall submit the inspection result to the Sub-department of Customs where the customs declaration is registered within 30 days from the day on which goods are put into storage, except for prolonged inspection confirmed by the specialized agency;

b) If the customs authority does not receive the inspection result by the deadline mentioned in Point a of this Clause, or the customs authority is informed that the shipment of imports is not preserved properly as prescribed by law, the Sub-department of Customs where the customs declaration is registered shall carry out an inspection or cooperate with the customs authority in charge of the place of storage in inspecting the preservation of the declarant’s goods and take appropriate actions.

Procedures for inspection of goods preservation shall comply with Clause 7 of this Article;

c) If violations against regulations on storage of goods are committed, in addition to administrative penalties, the declarant shall not be permitted to put their goods into storage:

c.1) for 01 years from the penalty imposition date if the declarant breaks the seal without permission; swap goods; sell or use goods without permission; preserve goods at a location other than that registered with the customs authority;

c.2) for 06 months from the penalty imposition date if the declarant fails to submit inspection result punctually as prescribed in Point a of this Clause.

Point c.1 and Point c.2 shall apply to the violations from the effective date of this Circular.

d) Each Sub-department of Customs where the customs declaration is registered shall compile a list of enterprises that are not permitted to put goods into storage and send it to Customs Department for applying nationwide.

7. Procedures for inspection of goods preservation:

a) The Sub-department of Customs where the customs declaration is registered shall inspect goods preservation or request Customs Department to carry out the inspection.

If the goods preservation location is not under the management of the Customs Department which permits the goods to be put into storage, the Customs Department in charge of the goods preservation location shall carry out the inspection at the request of the former;

b) The declarant shall present goods being preserved for the customs authority to inspect;

c) The declarant that fails to protect the status quo of goods shall be dealt with as prescribed by law.

Article 33. Release of goods

Goods shall be released in accordance with Article 36 of the Law on Customs, Clause 1 Article 32 of Decree No. 08/2015/ND-CP, and the following instructions:

1. Release of goods pending customs valuation:

a) If exports or imports do not have official prices when the declaration is registered and the declarant requests a consultation:

a.1) Responsibilities of the declarant:

a.1.1) Request release of goods on the customs declaration as instructed in Appendix II enclosed herewith. In case of physical customs declaration, the text “Đề nghị giải phóng hàng” (“Goods release requested”) shall be written in box “Ghi chép khác” (“Notes”) on the declaration;

a.1.2) Pay tax or get guarantee for the tax calculated by the declarant;

a.1.3) Follow procedures for customs valuation of exports or imports that do not have official prices when the declaration is registered in accordance with the Circular of the Ministry of Finance on customs valuation of exports and imports or regulations on consultation in Article 25 of this Circular;

a.1.4) Declare customs values on the customs declaration (or the post-clearance declaration using form No. 03/KBS/GSQL in Appendix V enclosed herewith in case of physical customs declaration) within 30 days from the date of goods release; determine the official tax payable and pay tax fully in order to obtain customs clearance of goods as prescribed.

a.2) Responsibilities of the customs authority:

a.2.1) The Director of the Sub-department of Customs shall decide the release of goods as prescribed in Article 32 of Decree No. 08/2015/ND-CP;

a.2.2) Follow procedures for customs valuation of exports or imports that do not have official prices when the declaration is registered in accordance with the Circular of the Ministry of Finance on customs valuation of exports and imports or hold a consultation as prescribed in Clause 3 Article 25 of this Circular.

b) In case the declarant has not had sufficient information and documents to determine customs values of exports or imports when the customs declaration is registered:

b.1) Responsibilities of the declarant:

b.1.1) Request release of goods on the customs declaration as instructed in Appendix II enclosed herewith (specify the case of goods release);

b.1.2) Declare and calculate tax according to the customs values determined by the customs authority:

b.1.2.1) Write the text “Đề nghị giải phóng hàng” (“Goods release requested”) in box “Ghi chép khác” (“Notes”) on the declaration if the values determined by the customs authority are not concurred with (in case of physical customs declaration); pay tax or get guarantee for according to the values determined by the customs authority in order to obtain goods release. Declare the customs values on the customs declaration (or the post-clearance declaration using form No. 03/KBS/GSQL in Appendix V enclosed herewith in case of manual customs procedures) within 30 days from the date of goods release; determine the official tax payable and pay tax fully in order to obtain customs clearance of goods as prescribed;

b.1.2.2) Declare the customs values determined by the customs authority on the customs declaration, pay tax or get guarantee for tax if such customs values are concurred with in order for the customs authority to decide customs clearance as prescribed.

b.2) Responsibilities of the customs authority:

b.2.1) The Director of the Sub-department of Customs shall determine customs values according to the value database, rules and methods for determination of customs value in the Circular of the Ministry of Finance on customs valuation of exports and imports, notify the declarant (via the e-customs system or using the form No. 02B/TBXDTG/TXNK in Appendix VI enclosed herewith in case of physical customs declaration) as the basis for tax calculation; decide release or customs clearance of goods as prescribed in Article 32 of Decree No. 08/2015/ND-CP;

b.2.2) If the declarant fails to declare the customs values within 30 days from the date of goods release, the customs authority shall grant customs clearance of goods as prescribed in Article 34 of this Circular if the declarant has fully paid tax at the customs values determined by the customs authority according to Point b.2.1 of this Clause.

2. Release of goods pending result of analysis and classification:

a) Responsibilities of the declarant:

a.1) Request release of goods on the customs declaration as instructed in Appendix II enclosed herewith. In case of physical customs declaration, the text “Đề nghị giải phóng hàng” (“Goods release requested”) shall be written in box “Ghi chép khác” (“Notes”) on the declaration;

a.2) Pay tax or get guarantee for the tax calculated by the declarant;

a.3) Make additional declaration as prescribed in Article 20 of this Circular.

b) Responsibilities of the customs authority:

b.1) The customs authority shall inspect fulfillment of conditions for goods release and answer the declarant;

b.2) According to the result of analysis and classification, the Sub-department of Customs where the customs declaration is registered shall request the declarant to make additional declaration (if required);

b.3) If the declarant fails to make additional declaration as requested, the customs authority shall follow instructions in Point b.7 Clause 3 Article 20 of this Circular;

b.4) The Director of the customs authority shall decide goods release according to the declarant’s request and customs dossier.

Article 34. Customs clearance of goods

Customs clearance of goods shall be granted in accordance with Article 37 of the Law on Customs, Clause 2 Article 32 of Decree No. 08/2015/ND-CP, and the following instructions:

1. Goods shall be granted customs clearance in the following cases:

a) Customs procedures are completed:

b) Exports or imports are in the following cases:

b.1) Goods are eligible for applying the time limit for paying tax prescribed in Clause 11 Article 1 of the Law on the amendments to the Law on Tax administration and Article 42 of this Circular; or

b.2) Tax must be paid before customs clearance; however tax is not paid or not fully paid but guaranteed by a credit institution.

c) One of the document of the customs dossier is missing but the Director of Sub-department of Customs extends the deadline for submission of the original copy as prescribed in Clause 3 Article 27 of Decree No. 08/2015/ND-CP;

d) Goods subject to inspection by a specialized agency shall be granted customs clearance when tax liabilities are fulfilled and one of the following documents is available:

d.1) A notice of exemption from inspection;

d.2) Inspection result which indicates fulfillment of requirements applied to imports;

d.3) A conclusion of the specialized agency or a decision issued by a competent authority with regard to the permitted shipment of imports.

dd) Tax on exports or imports is yet to be paid while pending procedures for tax exemption or tax cancellation shall be granted customs clearance in the following cases:

dd.1) Goods directly serving national defense and security on which excise tax, environmental protection tax, and other taxes (if any) have been fully paid;

dd.2) Goods serving disaster control, prevention of epidemics, emergency assistance; humanitarian aid, grant aid on which relevant taxes (if any) have been fully paid;

dd.3) Tax on goods that are paid by state budget is yet to be paid by state budget as confirmed by a competent authority.

2. Decision on customs clearance of goods

a) If the inspection result is satisfactory, the e-customs system shall automatically check the fulfillment of tax liabilities and decide whether to grant customs clearance;

b) If the e-customs system fails to perform such check, the declarant shall submit documents proving fulfillment of tax liabilities (receipt for payment to state budget, guarantee documents, etc.) for the customs official to check and confirm fulfillment of tax liabilities: submit photocopies and present original for comparison;

c) With regard to in case of physical customs declaration:

c.1) The customs official who grants registration to the customs declaration shall decide customs clearance of goods exempt from physical inspection;

c.2) In case the shipment on the customs declaration must undergo physical inspection:

c.2.1) The customs official who carries out physical inspection shall decide customs clearance of goods that must undergo physical inspection;

c.2.2) If the shipment is inspected by another Sub-department of Customs at the Sub-department of Customs where the customs declaration is registered, the latter shall decide customs clearance of goods according to the inspection result sent by the former.

Section 4. Time, exchange rate, basis, methods for calculation of export duty, import duty, safeguard duty, anti-dumping duty, and countervailing duty

Article 35. Time, exchange rate for calculating taxes on exports or imports

1. The time for calculating export duty, import duty, safeguard duty, anti-dumping duty, and countervailing duty (within the effective period of the Decision of the Minister of Industry and Trade) is the registration date of the customs declaration. Export duty, import duty shall be calculated according to the tax rates, dutiable values, and exchange rates at that time.

If the taxpayer declares, calculates tax on the paper customs declaration before the registration date with different exchange rate from the exchange rate applicable on the registration date, the customs authority shall recalculate the tax payable according to the exchange rate applicable on the registration date.

2. Exchange rates for tax calculation shall comply with Decree No. 08/2015/ND-CP.

a) The General Department of Customs shall cooperate with Vietcombank to update buying rates in the form of wire transfer announced by the headquarter at the end of Thursdays (or the day before if Thursday is a public holiday), announce the rate on the website of the General Department of Customs, and update it on the e-customs system in order to apply to customs declarations registered in the succeeding weeks;

b) With regard to the foreign currencies that are not announced by the headquarter of Vietcombank, the General Department of Customs shall update the exchange rates announced by the State bank of Vietnam posted on its website, announce it on the website of the General Department of Customs, and update it on the e-customs system in order to determine exchange rates for calculating taxes on exports or imports.

Article 36. Time for calculating taxes on exports and imports on all-inclusive customs declaration

1. In case an all-inclusive customs declaration is used for partial shipments of exports/imports, taxes shall be calculated by whenever an export or import is made at the time of following customs procedures. Export duty/import duty shall be calculated according to the exchange rates, dutiable values, and exchange rates applicable on that day according to the practical exported/imported quantity of each article.

2. If the all-inclusive declaration is registered after delivery, Article 93 of this Circular shall apply.

Article 37. Basis and method for tax calculation at certain rates

1. Basis for tax calculation:

a) Quantity of each article of export/imports written on the customs declaration;

b) Customs values as prescribed in the Law on Customs, the Law on Tax administration, the Law on Export and import duty, Decree No. 08/2015/ND-CP, the Circular of the Ministry of Finance on customs valuation of exports and imports;

c) Tax rates

c.1) Rates of export duty on exports are specified in the export duty schedule issued by the Minister of Finance;

c.2) Rates of import duty on imports vary from article to article, including preferential tax rates, ordinary tax rates, and special preferential tax rates:

c.2.1) Preferential tax rates applied on goods imported from countries, groups of countries or territories granted “most-favoured nation” status by Vietnam. The list of countries, groups of countries or territories granted “most-favoured nation” status by Vietnam shall be announced by the Ministry of Industry and Trade.

Preferential rates of tax on particular articles are specified on the preferential import tariff schedule issued by the Minister of Finance.

The taxpayer shall declare and take legal responsibility for goods origin, which is the basis for determination of preferential rates of import duty;

c.2.2) Ordinary tax rates shall comply with the Law on Export and import duty and regulations of the Government on implementation of the Law on Export and import duty;

c.2.3) Special preferential import duty rates are applied to particular articles that satisfy requirements for application of special preferential import duty rates prescribed in Circulars of the Minister of Finance on preferential import tariff schedules for implementation of Free Trade Agreements.

If goods are imported from a free trade zone (including processed goods) into the domestic market, the following conditions must be satisfied to apply special preferential tax rates imposed by the Minister of Finance:

c.2.3.1) The goods are on the list of special preferential import tariff schedule issued by the Ministry of Finance;

c.2.3.2) Goods have documents certifying goods origins as prescribed by the Ministry of Industry and Trade.

c.2.4) If MFN rate on an article on preferential import tariff schedule is lower than the special preferential tax rate in the special preferential import tariff schedule, the MFN rate shall apply.

d) Apart from the taxes mentioned in Points c.2.1, c.2.2, or c.2.3 of this Clause, if goods are imported into Vietnam beyond the limits, there are subsidies, dumping, or discrimination against goods exported by Vietnam, countervailing duty, anti-dumping tax, anti-discrimination tax, and safeguard duty shall be imposed.

2. Method for tax calculation:

a) According practical quantity of each article on the customs declaration, their dutiable values, and tax rates, the amount of export duty, import duty payable shall be calculated as follows:

Import duty on crude oil or natural gases shall be calculated in accordance with instructions of the Ministry of Finance on taxes incurred by entities engaged in petroleum exploration and extraction as prescribed by the Law on Petroleum;

b) If the practical quantity of exports or imports is different from the commercial invoice because of their nature and such difference is conformable with the delivery terms and payment terms of the sale contract, the export duty, import duty payable shall be calculated according to the practical payment for the goods and tax rate on each article.

Example: An enterprise imports 1,000 tonnes of threaded tobacco under a contract at USD 100 per tonne ± 2% water. The payment on the commercial invoice is 1,000 tonnes x USD 100 = USD 100,000. Upon importation, if the weight determined by the customs authority is 1020 tonnes or 980 tonnes, the taxable value is still USD 100,000.

Article 38. Basis and method for calculating fixed tax and mixed tax

1. Basis for tax calculation:

a) Basis for calculating fixed tax:

a.1) Practical quantity of each article written on the customs declaration that applies fixed tax;

a.2) The fixed amount of tax on a unit of goods;

a.3) Exchange rates:

b) Basis for calculating mixed tax:

b.1) Practical quantity of each article written on the customs declaration that applies mixed tax;

b.2) Tax rate and dutiable values of goods that apply mixed tax according to Point b and Point c Clause 1 Article 37 of this Circular;

b.3) Fixed tax on goods that apply mixed tax prescribed in Point a Clause 1 of this Article;

b.4) Exchange rates for tax calculation:

2. Method for tax calculation:

a) Determination of export duty, import duty payable at absolute rate:

b) Determination of export duty, import duty payable that apply mixed tax:

Article 39. Safeguard duty, anti-dumping duty, countervailing duty

1. Importers of goods subject to safeguard duty, anti-dumping duty, or countervailing duty according to Decisions of the Minister of Industry and Trade are the taxpayers.

2. Basis for tax calculation:

a) Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-dumping duty, or countervailing duty;

b) Dutiable values of each article that applies safeguard duty, anti-dumping duty, countervailing duty;

c) Rate of tax on each article as prescribed in Point d Clause 1 Article 37 of this Circular.

3. Method for tax calculation:

4. Time for tax calculation, deadline for paying tax

a) The time for tax calculation shall comply with Article 35 of this Circular;

b) The deadline for tax payment shall comply with Clause 6 Article 42 of this Circular.

5. Tax collection and tax refund:

a) Tax collection:

a.1) Safeguard duty, anti-dumping duty, and countervailing duty shall be paid to the same account of state budget to which import duty is paid;

a.2) In case of materials and supplies imported for manufacturing of domestic exports; temporarily imports on which import duty is paid to a deposit account of the customs authority, safeguard duty, anti-dumping duty, and countervailing duty shall be paid to the same deposit account of the customs authority as if import duty.

b) Tax refund:

The amount of safeguard duty, anti-dumping duty, or countervailing duty paid under a provisional decision on imposition of safeguard duty, anti-dumping duty, or countervailing duty issued by the Ministry of Industry and Trade that is in excess of the amount payable under the official decision shall be refunded to the taxpayer.

The procedures for refunding overpaid tax are specified in Article 49 and Article 132 of this Circular.

6. Separate instructions of the Ministry of Finance shall apply to collection, refund, and other tax policies.

Article 40. Application of basis for tax calculation in some special cases

1. With regard to goods that have been repurposed and thus no longer eligible for conditional tax exemption, preferential tax rates, or tax rates within tariff-rate quota, the basis for tax calculation is the dutiable values, tax rates, and exchange rates at the time or registering the new declaration. Where:

a) Customs values of imports shall comply with the Law on Customs, Decree No. 08/2015/ND-CP, and the Circular of the Ministry of Finance on customs values of exports and imports;

b) The rate of import duty shall be the rate at the time of registering the new declaration. Separate regulations of the Ministry of Finance shall apply to cars and motorbikes being belongings of Vietnamese citizens residing overseas that have been granted registration of permanent residences in Vietnam, cars and motorbikes of entities provided with diplomatic immunity and privileges in Vietnam that are repurposed.

If the customs authority or another competent authority finds that goods are repurposed or sold domestically instead of being re-exported but the taxpayer fails to voluntarily declare and pay tax, the taxpayer shall pays an amount of tax imposed by the customs authority and incur penalties as prescribed in Article 21 of this Circular.

2. If goods are manufactured, processed, recycled, assembled in a free trade zone where materials and components are imported from abroad as prescribed in Clause 16 Article 103 of this Circular, tax shall be calculated according to the Prime Minister’s regulations on financial policies applied to economic zones at checkpoints and guiding documents of the Ministry of Finance.

3. With regard to imports that also incur safeguard duty/anti-dumping duty/countervailing duty/anti-discrimination tax, the amount of safeguard duty/anti-dumping duty/countervailing duty/anti-discrimination tax shall be added to the price for calculating excise tax, VAT.

Section 5. Payment of taxes and fees

Article 41. Tax payment currencies

1. Taxes on exports or imports shall be paid in VND. If taxes are paid in foreign currencies, only convertible foreign currencies are permitted. Exchange rates between foreign currencies and VND shall comply with Clause 2 Article 35 of this Circular.

2. If taxes have to be paid in foreign currencies but official prices are not available when the declaration is registered:

a) The taxpayer may pay a provisional amount of tax in a foreign currency before customs clearance or release of goods. After official prices are available and the taxpayer is paid in foreign currency by the foreign client, the difference (if any) shall be paid in foreign currency; or

b) The taxpayer may pay a provisional amount of tax in VND before customs clearance or release of goods. After official prices are available and the taxpayer is paid in foreign currency by the foreign client, the difference (if any) shall be paid in foreign currency; or Exchange rates between foreign currencies and VND shall comply with Clause 2 Article 35 of this Circular.

Article 42. Deadline for paying tax

Deadlines for paying taxes on exports or imports are prescribed in Clause 3 Article 42 of the Law on Tax administration, which is amended in Clause 5 and Clause 6 Article 1 of the Law No. 21/2012/QH13. Specific instructions are provided below:

1. With regard to materials and supplies imported for manufacturing of domestic exports:

a) In order to apply the 275-day time limit, the taxpayer must satisfy the conditions below:

a.1) The taxpayer has a establishment in Vietnam’s territory for manufacturing of domestic exports, has the lawful right to use the premises, facilities (including those associated with land); has the right to own or right to use machinery and equipment at the manufacturing establishment that Article suitable for materials and supplies imported for in Vietnam’s territory;

a.2) The taxpayer has engaged in export/import for at least 02 years prior to the registration date of the customs declaration of the shipment of materials and supplies imported for in Vietnam’s territory, and the customs authority determines that throughout that 2-year period:

a.2.1) the taxpayer is not penalized for smuggling or illegal transport of goods across the border;

a.2.2) the taxpayer is not penalized for tax evasion or trade fraud;

a.3) The taxpayer does not owe overdue taxes, late payment interest, fines on exports or imports when the declaration is registered;

a.4) The taxpayer does not incur any penalty for accounting offenses for 02 consecutive years from the registration date of the customs declaration;

a.5) The taxpayer makes payment for goods imported for manufacturing of domestic exports via a bank. The cases in which payments are considered made via a bank are specified in Clause 4 of Appendix VII enclosed herewith.

The taxpayer shall make declaration and take responsibility for the declaration of fulfillment of conditions for applying 275-day time limit using form No. 04/DKNT-SXXK/TXNK in Appendix VI enclosed herewith.

b) In case of import entrustment, the entrusting party must satisfy all conditions in Point a and have the import entrustment contract; the trustee must satisfy all conditions in Points a.2, a.3, a.4, a.5 of this Clause;

c) In case a parent company imports goods to supply its associate companies, an associate company imports goods to supply other associate companies; an associate company imports goods to supply its affiliated units:

c.1) In case goods are imported by a parent company to supply associate companies, then the associate companies must satisfy all conditions in Points a.1, a.2, a.3, a.4 and the parent company must satisfy all conditions in Points a.2, a.3, a.4, a.5 of this Clause;

c.2) In case goods are imported by an associate company to supply other associate companies, then the other associate companies must satisfy all conditions in Points a.1, a.2, a.3, a.4 and the importing company must satisfy all conditions in Points a.2, a.3, a.4, a.5 of this Clause;

c.3) In case goods are imported by an associate company to supply its affiliated unit:

c.3.1) If goods are manufactured and exported by the affiliated unit, but the associate company has the right to own the manufacturing facilities, the associate company has the right to own or use the machinery and equipment, then the affiliated unit must satisfy all conditions in Points a.2, a.3, a.4 and the associate company must satisfy all conditions in Point a of this Clause;

c.3.2) If goods are manufactured and exported by the affiliated unit, the manufacturing facilities are under the ownership of the affiliated unit, the machinery and equipment are under the ownership or enjoyment of the affiliated unit, then the affiliated unit must satisfy all conditions in Points a.1, a.2, a.3, a.4; and the associate company must satisfy all conditions in Point a.2, a.3, a.4, a.5 of this Clause.

When following procedures for importing materials and supplies, the parent company or the associate company which imports materials and supplies must provide the customs authority with the list of associate companies or affiliated units as declared with the tax authority in order to obtain the taxpayer ID number (TIN) as prescribed in Circular No. 80/2012/TT-BTC dated May 22, 2012 of the Ministry of Finance.

d) If any of the conditions mentioned in Point a of this Clause is not satisfied but the tax is guaranteed by a credit institution, the guarantee shall comply with Article 43 of this Circular. Time limit for paying tax is the same as the guarantee duration. Nevertheless, the time limit must not exceed 275 days from the customs declaration registration date. Late payment interest shall not be charged during the guarantee period.

dd) In case materials and supplies imported for manufacturing of products for export that are eligible for 275-day time limit are in fact not used for manufacturing of domestic exports or any of the conditions in Point a of this Clause is not satisfied, or products are exported after the deadline for paying tax:

dd.1) If goods are sold domestically instead of being re-exported: The taxpayer must pay all taxes payable as prescribed by law before completing procedures for domestic sale of goods instead of re-export; procedures for declaring domestic sale of goods instead of re-export, registration of the new declaration and tax calculation shall comply with Article 21 and Article 40 of this Circular;

dd.2) If products are exported after the 275-day time limit for paying tax though the taxpayer satisfies all conditions because the manufacture or reserve cycle is longer than 275 days, the client terminates the contract, the time of delivery is delayed, tax deferral shall be granted as prescribed in Article 135 of this Circular;

dd.3) If any of the conditions in Point a of this Clause is not satisfied (and no guarantee is provided): the taxpayer must pay all taxes and late payment interest incurred over the period from the registration date of the declaration of imports to the tax payment date, and also incurs penalties as prescribed.

2. With regard to temporarily imports

a) The taxpayer must pay import duty and other taxes prescribed by law (if any) before completing procedures for temporary import of goods. If taxes have not been paid and are guaranteed by a credit institution, the guarantee shall comply with Article 43 of this Circular. Time limit for paying tax is the same as the guarantee duration. Nevertheless, the time limit must not exceed 15 days from the expiration of the temporary import period (unless this period is extended). Late payment interest shall not be charged during the guarantee period;

b) If goods are re-exported after the expiration of the guarantee period, late payment interest shall be charged for the period from the expiration of the guarantee period to the practical re-export date or tax payment date (whichever comes first);

c) If permission for paying tax by the end of the guarantee period is granted but goods are sold domestically instead of being re-exported, all taxes must be paid before completing procedures for domestic sale of goods. Procedures for declaration of domestic sale of goods instead of re-exported, registration of the new declaration, and tax calculation shall comply with Article 21 and Article 40 of this Circular.

3. With regard to exports or imports prescribed in Point c Clause 3 Article 42 of the Law on Tax administration, which is amended in Clause 11 Article 1 of the Law No. 21/2012/QH13, the taxpayer must pay tax before goods are released or granted customs clearance.

If taxes are guaranteed by a credit institution, the guarantee shall comply with Article 43 of this Circular. The time limit for paying tax is the same as the guarantee duration and must not exceed 30 days from customs declaration registration date. However, late payment interest will still be charged for the period from the date of customs clearance or release of goods to the practical tax payment date. Late payment interest is specified in Article 106 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax administration, amended in the law No. 71/2014/QH13, and instructed in Article 133 of this Circular.

4. Time limits for paying taxes in special cases (except for the case in which outstanding tax may be paid in instalments prescribed in Clause 25 Article 1 of the Law No. 21/2012/QH13 on amendments to the Law on Tax administration):

a) With regard to partial shipments of exports/imports on an all-inclusive customs declaration prescribed in Article 36 and Article 93 of this Circular, the time limit for paying tax varies from case to case as prescribed in this Article, and are applied to each shipment;

b) With regard to exports or imports that are still under the supervision of the customs authority but impound by a competent authority for investigation, the time limit for paying tax shall begins on the day such goods are released;

c) With regard to goods that are imported to directly serve national defense and security, granted customs clearance or released, and awaiting decision on conditional tax exemption, if it is determined that such goods are not eligible for conditional tax exemption, taxes shall be fully paid, the time limit for paying tax and late payment interest shall be recalculated according to the period from the date of customs clearance or release of goods to the practical tax payment date, and penalties shall be imposed (if any);

d) With regard to goods that are imported to directly serve scientific research, education, training, and eligible for conditional tax exemption, the taxpayer must implement the latest decision on tax payable issued by the customs authority pending a decision on conditional tax exemption. If it is determined that such goods are not eligible for conditional tax exemption, taxes shall be fully paid, the time limit for paying tax and late payment interest shall be recalculated according to the period from the date of customs clearance or release of goods to the practical tax payment date, and penalties shall be imposed (if any);

dd) If payment for goods covered by state budget yet to be made, taxes shall be paid within 05 working days from the receipt of money paid by the state budget.

Late payment interest shall be charged as prescribed in Article 133 of this Circular if the taxpayer fails to pay taxes by the said deadline.

The taxpayer must present documents issued by State Treasury about the amount paid by state budget in order to pay tax to the customs authority where the customs declaration is registered: 01 photocopy;

e) In case of additional declaration to pay tax arrears, the time limit for paying tax arrears shall be the same as the time limit for paying tax on the declaration.

5. Time limit for paying imposed tax

a) With regard to customs declarations registered from July 01, 2013, the time limit for paying tax imposed by the customs authority is the same as the time limit written on such declarations;

b) With regard to declarations registered before July 01, 2013, if the customs authority imposes tax from the effective date of this Circular, the deadline for paying tax is the issuance date of the decision on tax imposition.

6. Time limit for paying tax on exported crude oil, goods subject to safeguard duty, anti-dumping duty, countervailing duty (except for materials and supplies imported for manufacturing of domestic exports, temporarily imports, which apply the time limits for paying tax prescribed in Point a, Point dd Clause 1, Point a Clause 2 of this Article) shall comply with Point c Clause 3 Article 42 of the Law on Tax administration, which is amended in Clause 11 of the Law No. 21/2012/QH13. Accordingly, the time limit for paying tax shall comply with Clause 3 of this Article.

7. If official prices are not available when goods are released or granted customs clearance and the taxpayer must pay tax according to the declared prices, the time limit for paying tax shall comply with Clause 3 of this Article.

If the tax temporarily paid or guaranteed before goods are released or granted customs clearance is lower than tax payable when official prices are available, the taxpayer must pay the difference. Late payment interest shall not be charged on such difference. The time of fixing official prices shall be determined as prescribed by law.

If the tax temporarily paid or guaranteed before goods are released or granted customs clearance is higher than tax payable when official prices are available, the excess shall be settled in accordance with Article 49 and Article 132 of this Circular.

8. The deadline for paying taxes on copyright pay, license pay, and the amount paid by the importer from the amount collected after selling, disposing of, using imports that were not determined when the declaration is registered (because it depends on the revenue from sale of imports or because of other reasons specified in the sale contract or agreement on payment of copyright pay, license pay) is the registration date of the post-clearance additional declaration.

9. Time limits for paying VAT on machinery, equipment, vehicles that are part of a technological line, building materials that cannot be domestically manufactured and need importing to form fixed assets; materials for manufacture of animal feeds and imported pesticides shall comply with Point c Clause 3 Article 42 of the Law on Tax administration, which is amended in Clause 1 Article 1 of the Law No. 21/2012/QH13, Clause 1 Article 3 of the Law No. 71/2014/QH13, which adds Clause 3a to Article 5 of the Law on Value-added tax, instructions in Article 43 of this Circular, and other guiding Circulars promulgated by the Minister of Finance.

Article 43. Tax guarantee

1. Tax guarantee shall be provided in the form of separate guarantee or joint guarantee.

a) Separate guarantee means guarantee provided by a credit institution operating under the Law on credit institutions (hereinafter referred to as “lawful credit institution”) for fulfillment of tax liability of a particular customs declaration. If the taxpayer fails to pay tax and late payment interest (if any) by expiration of the guarantee period, the organization that provides guarantee (hereinafter referred to as “guarantor”) shall pay tax and late payment interest fully on behalf of the taxpayer as prescribed in Clause 11 Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax administration; Clause 2 Article 114 of the Law on Tax administration;

b) Joint guarantee means guarantee provided by a lawful credit institution institutions for fulfillment of tax liability of more than one customs declarations at one or some Sub-departments of Customs. Joint guarantee shall be gradually deducted and restored in proportion with the amount of tax payable.

If the taxpayer fails to pay tax and late payment interest (if any) by expiration of the guarantee period, the guarantor shall pay tax and late payment interest fully on behalf of the taxpayer as prescribed in Clause 11 Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax administration; Clause 2 Article 114 of the Law on Tax administration.

2. The customs authority shall accept tax guarantee if the following conditions are satisfied:

a) Conditions for taxpayer to get guarantee:

a.1) The taxpayer has engaged in export/import for at least 365 days prior to the registration date of the customs declaration, and throughout that 365-day period:

a.1.1) the taxpayer is not on any customs authority’s list of entities that incur penalties for smuggling or illegal transport of goods across the border;

a.1.2) the taxpayer is not on any customs authority’s list of entities that incur penalties for tax evasion, tax fraud;

a.1.3) the taxpayer has incurred not more than two penalties for other customs offences (including understatement of tax payable or overstatement of exempted, reduced, refunded, or cancelled tax), the fine for which exceeds the competence of the Director of the Sub-department of Customs as prescribed by the Law on Actions against administrative violations.

a.2) The taxpayer is not on the list of entities that owe overdue taxes, late payment interest, fines when the declaration is registered.

b) There is a letter of guarantee provided by a lawful credit institution which specifies the guaranteed tax, guarantee period, and commitment of ability and responsibility to fully pay tax and late payment interest on behalf of the taxpayer if the taxpayer fails to pay tax by expiration of the guarantee period.

3. Procedures for provision of separate guarantee

a) If tax guarantee is provided, the taxpayer shall submit the letter of guarantee written by the guarantor to the customs authority while following procedures for export or import of a shipment;

b) The contents of the letter of separate guarantee must comply with the form No. 05/TBLR/TXNK in Appendix VI enclosed herewith;

c) The customs authority shall inspect the fulfillment of conditions for guarantee prescribed in Clause 2 of this Article, the contents of the letter of guarantee, and:

c.1) Determine a deadline for paying tax according to the guarantee period, which is not later than the deadline prescribed in Clause 3 Article 42 of the Law on Tax administration, which is amended in Clause 11 Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax administration;

c.2) If the guaranteed tax is smaller than the amount of tax payable, the Director of Sub-department of Customs shall grant customs clearance to the quantity of goods corresponding to the guaranteed tax, and take legal responsibility for this action. If the taxpayer wishes to obtain customs clearance for the whole shipment, the taxpayer must pay the unguaranteed tax before receiving goods.

If the imports are bulk cargo or liquefied gases, and the guarantee amount is smaller than the amount of tax payable, the Director of Sub-department of Customs shall grant customs clearance to a quantity of goods which does not exceed the corresponding amount of tax guaranteed;

c.3) If any of the guarantee conditions is not satisfied, the customs authority shall notify the taxpayer of the refusal of tax guarantee. The guarantor shall be requested to certify if the truthfulness of the letter of guarantee is suspicious.

d) Monitoring and settlement of guarantee:

d.1) If the taxpayer fails to pay up the guaranteed tax by expiration of the guarantee period, the guarantor shall fully pay tax and late payment interest on behalf of the taxpayer;

d.2) The customs authority shall monitor, urge the taxpayer and the guarantor to fully pay tax and late payment interest to state budget as prescribed.

Any customs authority that finds that the guarantor fails to adhere to the commitment shall make a notification in writing or on the electronic data system (if any) for other customs units nationwide to reject letters of guarantee written by such guarantor;

d.3) If eh taxpayer and the guarantor pay tax and late payment interest (if any) at the same time, the overpaid amount shall be refunded to the guarantor.

4. Procedures for provision of joint guarantee

a) Before initiating procedures for export or import, the taxpayer shall send a written request for permission for joint guarantee of imports (form No. 06A/DDNBLC/TXNK in Appendix VI enclosed herewith) to the Sub-department of Customs where the customs declaration is registered;

b) The contents of the letter of joint guarantee must comply with the form No. 06/TBLC/TXNK in Appendix VI enclosed herewith;

c) The customs authority where the customs declaration is registered shall check the fulfillment of guarantee conditions prescribed in Clause 2 of this Article. If all conditions are satisfied, the customs authority shall accept the joint guarantee for multiple declarations of imported/exports which are registered during the guarantee period written on the letter of guarantee, and determine the deadline for paying tax on each shipment according to the guarantee period.

If any of the guarantee conditions is not satisfied, the customs authority shall notify the taxpayer of the refusal of tax guarantee.

The customs authority shall send an enquiry about the truthfulness of the letter of guarantee to the guarantor if it is suspicious;

d) Point c.2 Clause 3 of this Article shall apply if the remaining guarantee amount is lower than the amount of tax payable.

dd) Guarantee shall be monitored and settled as prescribed in Point d Clause 3 of this Article to ensure that the guaranteed amount each time is never higher than the total guarantee value; the guarantee quota shall be restored according to the amount of tax paid. The remaining quota of the letter of guarantee equals (=) the initial quota minus (-) guaranteed tax plus (+) paid tax on the declarations under joint guarantee;

e) If the guarantor makes a written request for revocation of joint guarantee, the customs authority shall immediately terminate the application of joint guarantee on the e-customs system, and notify the guarantor of such termination as soon as the guarantor’s request is received, provided taxes, late payment interest, fines (if any) of the declarations under joint guarantee have been fully paid.

5. In case of electronic guarantees provided via commercial banks that have entered into agreements on tax collection with the General Department of Customs: Upon receipt of information about the guarantee amount at a commercial bank via the Electronic Payment System on the Electronic Payment Portal of the General Department of Customs, the customs authority shall update it on the database of the General Department of Customs and grant customs clearance of goods. Guarantees shall be monitored and settled in accordance with Point d Clause 3 and Point dd Clause 4 of this Article.

Article 44. Locations and methods of tax payment

Locations and methods of tax payment shall comply with Circular No. 126/2014/TT-BTC August 28, 2014 of the Ministry of Finance on some procedures for declaration, payment, collection of taxes, late payment interest, fines, and other receivables on exports or imports.

Article 45. Payment and collection of customs fees

1. Payers, rates, collection methods, management and use of customs fees shall comply with Circular No. 172/2010/TT-BTC dated November 02, 2010.

If a declaration that has more than 50 lines must be divided, or an article on which tax exceeds the number of digits on the declaration, or the total tax on a declaration exceeds the number of digits on the declaration, only customs fee for the first declaration is collected.

2. Payment method:

The declarant shall pay customs fees by monthly wire transfer or in cash. The Director of the General Department of Customs shall organize the collection of electronic customs fees via commercial banks or organizations authorized to collect by customs authorities (hereinafter referred to as “authorized collectors”).

3. Payment locations:

Payers of customs fees shall transfer or pay money at State Treasuries, credit institutions, authorized collectors, or customs authorities.

4. Procedures for payment:

a) If customs fees are paid monthly:

a.1) Within the first 10 days of the next month, the declarant shall fully pay the customs fees of the previous month to the account of the customs authority where the customs declaration is registered. The accounting system of the customs authority shall automatically deduct the paid amount from the outstanding amount in chronological order;

a.2) The customs authority where the customs declaration is registered shall compare the list of customs declarations that incur customs fees, record the receivable, paid, and outstanding customs fees according to applicable regulations;

a.3) If a declarant pays customs fees via an authorized collector, the customs authority shall provide the lists of declarations that incur customs fees of such declarant for the authorized collector via the customs electronic payment portal on the 5^th of every month;

a.4) According to the list sent by the customs authority, the authorized collector shall collect customs fees and transfer it to the deposit account of the customs authority at a State Treasury;

a.5) On the 10^th of every month, the authorized collector shall make and submit a statement of the amounts of receivable, paid, and outstanding customs fees of every declarant to the customs authority.

b) Any declarant that does not pay customs fees monthly or does not regularly follow customs procedures at a Sub-department of Customs shall pay customs fee every time it is incurred according to the notice of customs fees on the e-customs system;

c) If a declarant pays customs fees in cash, the collecting customs official shall write a receipt and record the collected amount as prescribed.

5. The customs authority shall not enforce payment if declarant has outstanding customs fees. The declarant has the responsibility to fully pay customs fees by the deadline prescribed in this Article.

6. Management, monitoring of customs fees (if any) on the Concentrated Accounting System:

a) When receiving the statement from the authorized collector, the Sub-department of Customs where customs procedures are followed must carefully check the amounts of customs fees collected and transferred to its deposit account at a State Treasury, compare them with the practical payment confirmed by the State Treasury. In case of any difference between the statement sent by the authorized collector and the amount confirmed by the State Treasury, a record must be made to determine the reasons and accountability;

b) According to the amount of customs fees collected and transferred to the customs authority by the authorized collector, receipts of payment to state budget, and confirmation of payment made by the State Treasury, the customs authority shall record the amount of customs fees collected and receivable in order to take appropriate actions.

7. Procedures, responsibilities, and funding for authorizing customs fee collection:

a) The authorization of customs fee collection shall be made into a contract (form No. 07/UNTH/TXNK Appendix VI enclosed herewith) between the Director of the General Department of Customs and the head of the organization authorized to collect customs fees.

b) Responsibilities of the authorized collector:

b.1) Develop an information technology system connected with the customs electronic payment portal to execute the concluded collection authorization contract.

The authorized collector must not authorize any third party to execute the collection authorization contract with the customs authority;

b.2) Receive information about collection of customs fees from customs authorities; fully, promptly collect and transfer customs fees to the deposit account of the customs authority at a State Treasury. The amount of customs fees transferred to the customs authority’s deposit account is the total collected amount on the receipts for customs fee collection:

b.3) Issue receipts for customs fee collection to the fee payer upon collection.

Make a list of receipts by payer and an order of payment to State Treasury;

b.4) Not later than the 10^th of the next month, the authorized collector must make and send a report on the amount collected and transferred in the previous month (form No 08/BCT/TXNK in Appendix VI enclosed herewith) to the customs authority. The report must reflect the amount receivable, collected, outstanding amount, reasons, and proposed solutions;

b.5) Make and submit statements of collected customs fees to the customs authority.

c) Responsibilities of the authorizing customs authority:

c.1) Announce the authorized collector;

c.2) Issue notices of customs fees payable in the month requesting the authorized collector to collect the fees by the 5^th of the next month via customs electronic payment portal;

c.3) Instruct the authorized collector to collect customs fees as prescribed;

c.4) Provide funding for collection of customs fees for the authorized collector under the concluded contract;

c.5) Inspect the collection and transfer of customs fees by the authorized collector.

d) Responsibilities of the State Treasury:

Send receipts for the amount collected and transferred by the authorized collector to the customs authority for monitoring;

dd) Funding for collection authorization

The funding is extracted from the amount of customs fees collected by the customs authority. The amount paid to the authorized collector must comply with the agreement between the General Department of Customs and the authorized collector and suit the practical situation.

Funding for collection authorization must be provided for the right consignees by wire transfer to the authorized collector’s account at a credit institution or State Treasury. The funding must not be provided in cash. The customs authority shall provide funding in full for the authorized collector on the basis of the customs fees transferred to the customs authority’s deposit account at a State Treasury.

8. Penalties for violations against regulations on customs fees:

Every act of the authorized collector that delays the transfer of collected customs fees to the customs authority’s deposit account at a State Treasury shall be considered appropriation of customs fees, and the authorized collector shall be dealt with according to applicable regulations of law.

Article 46. Payment of taxes of goods subject to analysis

The taxpayer must comply with Clause 2 Article 33 and Article 42 of this Circular in order to accurately determine tax on goods subject to analysis.

If the analysis result contravenes the taxpayer’s declaration and thus changes the amount of tax payable, then the taxpayer must make additional declaration on the e-customs system and pay taxes as soon as the customs authority’s notification of the analysis result is available. Late payment interest shall not be charged for the period pending analysis result, or paid tax (if any) shall be refunded.

If the taxpayer fails to make additional declaration, the customs authority shall impose tax. The taxpayer shall pay tax arrears, late payment interest, and fines (if any) as prescribed.

Article 47. Procedures for paying taxes, late payment interest, and fines

1. Outstanding taxes are unpaid taxes on goods that have been released or granted customs clearance.

2. Due taxes, late payment interest, and fines shall be paid in the order prescribed in Article 45 of the Law on Tax administration, which is amended in Clause 12 Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax administration, where:

a) Outstanding taxes and late payment interest that are more than 90 days overdue shall be enforced;

b) Outstanding taxes and late payment interest that are less than 90 days overdue shall not be enforced;

3. State Treasuries and customs authority shall exchange information about collection of taxes, late payment interest, and fines to determine the order and collect them properly. To be specific:

a) The customs authority shall monitor tax debts of taxpayers, instruct taxpayers to pay tax in the correct order, development a database system for taxpayers to check and pay taxes as prescribed;

b) According to the receipts for payment of taxes, late payment interest, and fines of taxpayers, State Treasuries shall record payments to state budget, send documents and information about the payments to customs authorities;

c) In case a taxpayer fails to pay taxes, late payment interest, fines in the correct order, the customs authority shall send a request for adjustment of the amount of tax collected to the State Treasury, notify the taxpayer of such adjustment or request the taxpayer to pay other outstanding amounts in the correct order. Exports or imports on a new customs declaration shall only be granted customs clearance when the taxpayer does not owe overdue taxes, late payment interest, or fines.

d) If the taxpayer does not specify the amount of each type of tax, late payment interest, and fine on the tax payment document, the customs authority shall record the collected amount of tax, late payment interest, and fine n the correct order, notify the State Treasury and the taxpayer.

Article 48. Tax imposition

1. Tax imposition prescribed in this Circular means the customs authority’s exercising its right to determine the factors, basis for tax calculation, calculate tax, and request the taxpayer to pay the tax determined by the customs authority in the cases mentioned in Clause 2 of this Article.

2. The customs authority shall impose tax in the cases prescribed in Clause 3 Article 33 of Decree No. 83/2013/ND-CP.

3. Tax imposition must comply with principles in Article 36 of the Law on Tax administration.

4. The basis for tax imposition is the quantities, dutiable values, origins of goods, rates of export duty, import duty, excise tax, VAT, environmental protection tax, safeguard duty, anti-dumping duty, countervailing duty on practical exports or imports; exchange rates, tax calculation method, other information and database prescribed in Clause 2 Article 30 of the Law on Tax administration, Article 35 of Decree No. 83/2013/ND-CP, and Section 5 Chapter II of this Circular.

5. The power to impose tax is specified in Article 33 of Decree No. 08/2015/ND-CP.

6. Procedures for tax imposition

a) Taxes on exports or imports shall be imposed while customs procedures are being followed or after goods are released or granted customs clearance;

b) When imposing tax, the customs authority must determine the amount of tax payable or relevant factors (goods quantity, dutiable values, codes, tax rates, origins, exchange rates, quotas, etc.) which are the basis for determination of the total amount of tax payable, exempted, reduced, refunded (cancelled) of each article and customs declaration as prescribed in Article 34 of Decree No. 83/2013/ND-CP.

When imposing relevant factors, the customs authority shall calculate the corresponding amount of tax payable and notify the taxpayer of both the factors and amount of tax payable;

c) Specific procedures:

c.1) Determine goods dutiable imposition as prescribed in Clause 2 of this Article;

c.2) Determine the method of tax imposition as prescribed in Article 34 of Decree No. 83/2013/ND-CP and:

c.2.1) In case of imposition of tax payable:

c.2.1.1) Check, determine the basis for tax calculation (quantities, values, exchange rates, origins, codes, tax rates of goods) in accordance with regulations of law on taxation and relevant laws;

c.2.1.2) Calculate the total amount of tax payable, the difference between the tax payable and the amount declared, paid by the taxpayer (if any);

c.2.1.3) Issue a decision on tax imposition and a decision on penalties for administrative violations (if any).

c.2.2) In case of imposition of relevant factors:

c.2.2.1) Check, determine the relevant factors in an accurate and legitimate manner;

c.2.2.2) Determine the time of tax calculation and/or basis for tax calculation (quantities, values, tax rates, etc.) according to the relevant factors imposed, regulations of law on taxation, and relevant laws. If the time of tax calculation and/or basis for tax calculation cannot be determined and/or the basis for calculation of taxes on the same type of goods on various customs declarations that are repurposed, the imposed tax shall be the average tax according to applicable regulations of law on the registration date of the customs declaration;

c.2.2.3) Calculate the total amount of tax payable, the difference between the tax payable and the amount declared, paid by the taxpayer (if any); determine late payment interest as prescribed in Article 133 of this Circular;

c.2.2.4) Issue a decision on tax imposition and a decision on penalties for administrative violations (if any).

7. Responsibilities of the customs authority

a) The customs authority shall issue the decision on tax imposition (form No. 09/QDADT/TXNK in Appendix VI enclosed herewith) when imposing tax and send it to the taxpayer within 08 working hours since the decision in signed;

b) If the tax imposed by the customs authority is higher than the amount payable, the excess must be refunded by the customs authority;

c) If the customs authority has good reasons to determine that the decision on tax imposition is incorrect, a decision on cancellation of tax imposition shall be issued (form No. 10/HQDADT/TXNK in Appendix VI enclosed herewith).

8. Responsibilities of the taxpayer

a) The taxpayer must fully pay tax arrears to the customs authority as imposed in accordance with Article 107, Article 108, and Article 110 of the Law on Tax administration, which is amended in Clause 33, Clause 34, and Clause 35 Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax administration.

The taxpayer shall incur penalties if committing violations against tax laws. The time limit for imposing penalties for violations against tax laws is specified in Article 110 of the Law on Tax administration, which is amended in Clause 35 Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax administration and the Government’s regulations on penalties for administrative violations and enforcement of administrative decisions in the customs sector;

b) If the decision on tax imposition issued by the customs authority is not concurred with, the taxpayer still has to pay such tax and shall request the customs authority to provide explanation, file a complaint or lawsuit against the tax imposition in accordance with regulations of law on complaints and lawsuits.

Article 49. Settlement of overpaid tax, late payment interest, and fines

1. Tax, late payment interest, and fines are considered overpaid in the following cases:

a) If the amount of tax, late payment interest, fines paid by the taxpayer is higher than the amount payable (including VAT on imports that have been re-exported to the foreign goods owner, re-exported to a third country or to a free trade zone; goods that have been exported but then imported back into Vietnam; goods imported for manufacturing of domestic exports on which VAT has been paid and then exported) within 10 years from the day on which such amount is paid to state budget, the overpaid amount shall be offset against the outstanding amount (taxes may be offset against each other) or offset against the amount payable next time; the overpaid amount shall be refunded if the taxpayer no longer owes tax, late payment interest, or fine, unless the taxpayer is not exempt from penalties because the decision on penalties for tax offenses issued by a tax authority or a competent authority prescribed in Clause 2 Article 111 of the Law on Tax administration has been implemented;

b) The taxpayer has a refundable tax according to regulations of law on export duty, import duty, excise tax, VAT, environmental protection tax, safeguard duty, anti-dumping duty, and countervailing duty.

2. Documents and procedures for settlement of refundable tax mentioned in Point b Clause 1 of this Article shall comply with instructions in Section 4 Chapter VI of this Circular.

3. Overpaid tax, late payment interest, and fines mentioned in Point a Clause 1 of this Article shall be settled as follows:

a) Documents include:

a.1) 01 original copy of the written request for settlement of overpaid tax, late payment interest, and fines, specifying: numbers of tax payment receipts, amount of late payment interest, amount of tax, late payment interest, and fines that have been paid, the amount of tax, late payment interest, and fines payable, the overpaid amount; reasons for overpayment, and suggested solution;

a.2) 01 photocopy of any document proving the overpayment of tax, late payment interest, or fine (unless such document is enclosed with the customs dossier, which is already submitted when registering the customs declaration);

a.3) 01 photocopy of the fine payment receipt.

b) The customs authority that collects the overpaid amount shall receive, examine documents submitted by the taxpayer, compare them to the original customs dossier, inspect the accuracy and legitimacy of the documents, and take appropriate actions as follows:

b.1) If it is determined that the amount of paid tax, late payment interest, or fine is actually higher than the amount payable, and the taxpayer’s declaration is accurate, the customs authority shall issue a decision to refund the overpaid tax, late payment interest, or fine (form No. 11/QDHT/TXNK in Appendix VI enclosed herewith);

b.2) If it is determined that the amount of paid tax, late payment interest, or fine is actually higher than the amount payable, but the taxpayer’s declaration is not accurate, the customs authority shall send a written notification to the taxpayer and refund the correct overpaid amount as prescribed;

b.3) If it is determined that the amount of paid tax, late payment interest, or fine is not higher than the amount payable, the customs authority shall send a written notification, which provides specific explanation, to the taxpayer.

c) The customs authority shall process documents mentioned in Point b of this Clause within 05 working days from the day on which sufficient docs are received;

d) According to the decision on refund, the customs authority that collects the overpaid amount shall settle it and update information about the overpaid amount on the e-customs system.

4. The customs authority that collects overpaid tax, late payment interest, fine has the power to decide refund of overpaid tax, late payment interest, fine to the taxpayer.

5. Overpaid VAT shall be settled together with refund of import duty (if any) in accordance with instructions in Article 132 of this Circular.

Section 6. Customs procedures; customs supervision and inspection of goods under customs supervision and other exports or imports.

Article 50. Transport of goods under customs supervision

1. Goods are under customs supervision in the following cases:

a) Goods are transited through the territorial mainland of Vietnam;

b) Goods are moved to another custom post outside the checkpoint area or vice versa, including:

b.1) Goods on a customs declaration registered at a Sub-department of Customs outside the checkpoint area that are transported from the customs place outside the checkpoint area to the checkpoint of export, a bonded warehouse, CFS, ICD;

b.2) Goods on a customs declaration registered at a Sub-department of Customs outside the checkpoint area that are transported from the checkpoint of import to a customs place outside the checkpoint area or a free trade zone;

b.3) Exports that are transported from an ICD, a bonded warehouse, container freight station (CFS), or off-airport cargo terminals to the checkpoint of export;

b.4) Imports that are transported from the checkpoint of import to the port of destination written on the bill of lading, off-airport cargo terminal, CFS, or another checkpoint;

b.5) Imports that are transported from the checkpoint of import to a bonded warehouse;

b.6) Goods that are transported from a free trade zone to a checkpoint of export or bonded warehouse, CFS, ICD; a customs place outside checkpoint area, or another free trade zone;

b.7) Exports or imports that are transport from one customs place to another.

2. The declarant is responsible for protecting the status quo of goods and the customs seal, unless goods cannot be sealed by nature while goods are being transported to the destination; sticking to the transport route and time registered with the customs authority.

If the status quo of goods or the customs seal cannot be protected, or it is not possible to stick to the registered route or time because of a force majeure event, the declarant, after taking necessary measures for minimizing and preventing damage, must promptly notify the nearest customs authority and the customs authority to which goods is transported until goods arrive at the registered destination. If it is not possible to promptly notify the customs authority, the taxpayer may inform the local police authority, the border guard, or the coastguard for confirmation.

Article 51. Customs procedures applied to goods under customs supervision

1. Customs procedures applied to goods transported independently:

a) Procedures customs for independent transport shall be applied to goods transited through Vietnam’s territorial mainland and the goods mentioned in Point b.3 and Point b.4 Clause 1 Article 50 of this Circular, and shall be carried out at the Sub-department of Customs from which goods are transported;

b) Customs dossier:

b.1) A declaration of independent transport which contains the information mentioned in Section 6 of Appendix II enclosed herewith;

b.2) 01 photocopy of the bill of lading, unless goods are transported by road across the border without a bill of lading;

b.3) A photocopy of the license for transit if such license is required.

With regard to the documents mentioned in Point b.3 of this Clause, if the single-window system is applied, the regulatory body shall send the electronic license for transit through the integrated communication system. In this case, the declarant is not required to submit the original license when following customs procedures.

In case goods are transported from a bonded warehouse, CFS, or ICD to a checkpoint of export, the documents mentioned in Point b.2 and Point b.3 of this Clause are not required.

c) Procedures:

c.1) Responsibilities of the declarant:

Complete the declaration of goods transport in accordance with Section 6 in Appendix II enclosed herewith; receive information from the e-customs system and follow the instructions below:

c.1.1) If the declaration is sorted into channel 1 and approved by the e-customs system, the declarant shall print the notice of approval and present it to the customs authority from which goods are transported (hereinafter referred to as “dispatching customs authority”) in order to seal and certify the goods being transported;

c.1.2) If the declaration is sorted into channel 2, the declarant shall present the documents prescribed in Point b of this Clause to the dispatching customs authority for inspection, provide additional information about the customs seal number notified by the customs authority, and present goods for the customs authority to seal and certify;

c.1.3) If the shipment is suspected of violations of law, the declarant shall present the goods to the dispatching customs authority for physical inspection;

c.1.4) Additional declaration of transport shall be made at the request of the customs authority.

c.2) Responsibility of the warehousing service provider

If the warehousing service provider is connected to the customs authority for exchange of electronic customs data, the warehousing service provider shall update information about departure of exports or confirm arrival of imports on the e-customs system;

c.3) Responsibilities of the dispatching customs authority:

c.3.1) Examine the documents if required by the e-customs system and instruct the declarant to provide additional information about the customs seal number and other information on the declaration of goods transport (if any).

Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of law is suspected. The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V enclosed herewith) and sent to the Sub-department of Customs to which goods are transported (hereinafter referred to as “receiving customs authority") where procedures are carried on.

c.3.2) Approve the declaration of goods transport on the e-customs system;

c.1.2) Seal the goods according to additional information provided by the declarant about the customs seal number;

c.3.4) Update information about the dispatched goods on the e-customs system if the warehousing service provider is connected to the customs authority for exchange of electronic customs data;

c.3.5) Monitor the transport of goods under customs supervision;

c.3.6) Carry out search for the shipment if no feedbacks from the receiving customs authority are received after the expected transport period.

c.4) Responsibilities of the receiving customs authority:

c.4.1) Check and compare the customs seal (if any);

c.4.2) Update information about the arrival of goods on the e-customs system if the warehousing service provider is connected to the customs authority for exchange of electronic customs data;

c.4.3) Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of law are suspected. The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V enclosed herewith).

d) Additional declaration, cancellation of declaration of independent transport:

d.1) Additional declaration or cancellation of the declaration of goods transport shall be made before information about arrival of goods at the destination is update on the e-customs system;

d.2) The declarant may make additional declaration and cancel information about the transport found by the declarant or according to instructions sent by the customs authority via the e-customs system;

d.3) The Director of the receiving customs authority shall decide additional declaration or cancellation of the transport declaration.

2. Customs procedures applied to multi-modal transport:

a) Procedures customs for multi-modal transport shall be applied to goods mentioned in Points b.1, b.2, b.5, b.6 Clause 1 Article 50 of this Circular;

b) Documents and customs procedures for multi-modal transport shall be followed concurrently with customs procedures for exports or imports in a corresponding manner; information about multi-modal transport shall be provided in accordance with Appendix II enclosed herewith. If the e-customs system does not support declaration of information about multi-modal transport, the declarant shall request a transport of goods under customs supervision on the declaration (with specific time, route, source, and destination). The declarant shall present goods for the customs authority to seal them in the cases mentioned in Clause 3 Article 52 of this Circular in order for the receiving customs authority to carry on the procedures;

c) With regard to exports

c.1) With regard to exports that have undergone physical inspection at the Sub-department of Customs where the customs declaration is registered and have to be sealed by the customs

c.1.1) Responsibilities of the dispatching customs authority:

c.1.1.1) Seal the goods, update information about transfer of goods under supervision on the e-customs system.

If goods are bulk cargo, oversized/overweight goods that cannot be sealed, the customs official shall specify the names, quantities, categories, codes, origins (if any) of goods, or take pictures of goods, and update them on the e-customs system or enclosed them with the transfer note;

c.1.1.2) Give goods to the declarant for transport to the checkpoint of export;

c.1.1.3) Monitor the transport of goods under customs supervision;

c.1.1.4) Carry out search for the shipment if goods do not arrive at the checkpoint of export after the expected transport period.

c.1.2) Responsibilities of the receiving customs authority:

c.1.2.1) Receive goods presented by the declarant;

c.1.2.2) Check the customs seal and compare with information about the dispatch of goods on the e-customs system;

c.1.2.3) Update information about the arrival of goods on the e-customs system;

c.1.2.4) Cooperate with the dispatching customs authority in tracking down the goods if they do not arrive at the destination after the expected transport period.

c.2) With regard to exports exempt from customs sealing:

The declarant is responsible for transporting goods to the checkpoint of export.

d) With regard to imports:

d.1) With regard to imports being inspected outside the checkpoint area and goods that must be sealed by the customs:

d.1.1) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

d.1.1.1) Update information on the e-customs system for the Sub-department of Customs where goods are stored to seal and transfer goods to the declarant for transport to the inspection place;

d.1.1.2) Receive goods transported by the declarant, check the customs seal and compare with information about dispatch of goods on the e-customs system;

d.1.1.3) Update information about the arrival of goods on the e-customs system;

d.1.1.4) Monitor information about transported goods; cooperate with the Sub-department of Customs where goods are stored in tracking down the goods if they do not arrive at the inspection place after the expected transport period.

d.1.2) Responsibilities of the Sub-department of Customs where goods are stored:

d.1.2.1) Seal the goods, update information about dispatch of goods on the e-customs system, and give goods to the declarant for transporting to the inspection place;

d.1.2.2) Monitor information about transported goods; take charge of tracking down the goods if they do not arrive at the inspection place after the expected transport period.

d.2) With regard to imports exempt from customs sealing:

The declarant shall follow customs procedures as prescribed and take goods through the customs controlled area at the checkpoint after permission is granted by the customs authority.

e) Additional declaration, cancellation of the declaration of multi-modal transport is similar to those of declaration of exports and declaration of imports prescribed in this Circular.

3. With regard to goods mentioned in Clause 1, Point c.1 and Point d.2 Clause 2 of this Article, if the dispatching customs authority and the receiving customs authority has not exchanged information about the transport of goods via the e-customs system or the e-customs system is not working as prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-CP and thus declaration of transport of goods under customs supervision cannot be made via the e-customs system, the dispatching customs authority shall use the form No. 10/BBBG/GSQL in Appendix V enclosed herewith) to transfer goods to the receiving customs authority for carrying on the procedures. After receiving the transfer note and goods, the receiving customs authority shall confirm and notify the dispatching customs authority.

4. The General Department of Customs shall provide instructions on declaration of transport of goods under customs supervision in the cases mentioned in Point b.7 Clause 1 Article 50 of this Circular.

Article 52. Customs supervision of exports or imports

1. With regard to exports:

a) Responsibilities of the declarant or carrier:

a.1) With regard to exports that are exempt from physical inspection and released or granted customs clearance, goods approved for independent transport, after goods are gathered inside the customs controlled area, the declarant or carrier shall provide information about the container list and declaration number using form No. 29/DSCT/GSQL in Appendix V (if goods are transported in containers) or list of goods using form No. 30/DSHH/GSQL in Appendix V (for other goods) or the notice of approved transport declaration for the warehousing service provider (in the seaport, airport, off-airport cargo terminal) or for the customs authority of the checkpoint by road, river, inland waterways, or international railway station;

The declarant shall print the list of containers, list of goods from www.customs.gov.vn or on the declaration system of the declarant. If the list of containers or list of goods is changed after goods have entered the customs controlled area, the declarant shall print or request a customs official at the Sub-department of Customs at the checkpoint to print the list of containers, list of goods from the e-customs system.

In case of physical customs declaration, the declarant shall present the declaration, on which customs clearance or release of goods is certified by the Sub-department of Customs where the customs declaration is registered.

a.2) With regard to exports subject to physical inspection that have been released or granted customs clearance at the Sub-department of Customs outside the checkpoint area, the declarant is responsible for protecting the status quo of goods and the customs seal throughout the transportation. After the customs authority checks and certifies, the declarant shall perform the tasks prescribed in Point a.1 of this Clause;

a.3) With regard to exports of which physical inspection is carried out by the Sub-department of Customs at the checkpoint, the declarant shall follow Point a.1 of this Clause as soon as goods are released or granted customs clearance;

a.4) If the warehousing service provider does not have an IT system that meet standards for management, supervision of exports or imports moved in or out of the port or depot area, the declarant or carrier shall provide information about the number of declaration, list of containers, and list of goods for the customs authority;

a.5) If the declaration of exports has been released or granted customs clearance, goods have been moved into customs controlled area at the checkpoint of export, but the carrier is only able to load part of the shipment onto the means of transport, and the remaining amount is loaded onto another means of transport, then the carrier shall send a written request to the Sub-department of Customs where goods are stored for continued monitoring the remaining goods until all of them Article exported.

b) Responsibilities of the warehousing service provider at seaports, international airports, off-airport cargo terminals:

b.1) According to the list of numbers of declarations, list of containers and list of goods provided by the declarant or the carrier, the warehousing service provider shall check the list of container, list of goods, and compare information about the customs declaration on the e-customs system to decide the loading of goods granted customs clearance onto the means of transport;

b.2) After goods are moved into the port or depot area for loading onto the means of transport, the warehousing service provider shall confirms goods passing through the customs controlled area or update information about arrival of goods on the e-customs system of the customs authority;

b.3) If the e-customs system is not working, the customs authority must be promptly informed to take appropriate actions in order to avoid congestion of exports and departing vehicles.

c) Responsibilities of the customs authority:

c.1) Comply with the regulations in Clause 3 ã 34 of Decree No. 08/2015/ND-CP;

c.2) With regard to goods exported through a checkpoint by road, river, inland waterway, international railway, and the case mentioned in Point a.4 of this Clause, the Sub-department of Customs at the checkpoint of export shall compare information provided by the declarant or carrier as prescribed in Point a.1 of this Clause with information on the e-customs system to supervise exports; confirm goods passing through the customs controlled area, or update information about goods on the e-customs system.

With regard to goods exported through a checkpoint by road, river, inland waterway, international railway, the confirmation of goods passing through the customs controlled area or update of information about goods on the e-customs system shall be made after goods have been transported through the checkpoint of export to the importing country;

With regard to the case mentioned in Point a.4 of this Clause in which goods are exported through a checkpoint by sea, by air, or by off-airport cargo terminal, after confirming goods passing through the customs controlled area on the e-customs system, the customs official shall make a confirmation on the list of container or list of goods, and give it to the declarant. The declarant shall give it to the warehousing service provider in order to load exports on to the means of transport. In case of declaration of independent transport, according to the notice of approved transport declaration provided by the declarant, the customs official shall confirm goods passing through the customs controlled area on the e-customs system, append his/her signature and seal on the first page of the notice, give it to the declarant. The declarant shall give it to the warehousing service provider in order to load exports onto the means of transport;

c.3) With regard to the case mentioned in Point a.5 of this Clause and goods are exported through a checkpoint other than the checkpoint where goods are stored, relevant Sub-departments of Customs shall cooperate in monitoring goods until they are actually exported as prescribed; additional declaration is not required;

c.4) With regard to goods being crude oil exported at offshore extraction sites or in overlapping areas and the goods mentioned in Clause 1 Article 93 of this Circular, the Sub-department of Customs where the customs declaration is registered shall confirm goods passing through customs controlled area after the customs declaration of exports are granted customs clearance (direct supervision is not carried out).

With regard to aviation fuel for outbound airplanes, the Sub-department of Customs where the airplane departs shall monitor every time goods are delivered.

2. With regard to imports:

a) Responsibilities of the declarant:

a.1) With regard to imports that have been released or granted customs clearance or moved to storage or an inspection place, goods approved for independent transport, imports eligible for tax exemption or non-dutiable, incurring zero tax, or eligible for 275-day time limit that undergo physical inspection by the Sub-department of Customs at the checkpoint at the request of the Sub-department of Customs where the customs declaration is registered: Information about number of customs declaration, list of containers using form No. 29/DSCT/GSQL in Appendix V (for goods transported in containers) or list of goods using form No. 30/DSHH/GSQL in Appendix V (for other goods) or notice of approved transport declaration shall be provided for the warehousing service provider at the checkpoint, seaport, international airport, off-airport cargo terminal, or the customs authority at the checkpoint (by road, river, inland waterways, or international railway).

The declarant shall print the list of container, list of goods from www.customs.gov.vn or on the declaration system of the declarant. If the list of containers or list of goods is changed when the declarant receives goods at the checkpoint of import, the declarant shall print or request a customs official at the Sub-department of Customs at the checkpoint to print the list of containers or list of goods from the e-customs system;

a.2) With regard to imports moved outside the port or checkpoint area and have to be sealed by the customs as prescribed in Clause 3 of this Article:

a.2.1) Present the goods for the customs authority to seal;

a.2.2) Transfer the goods to the Sub-department of Customs to which goods are transported to carry on customs procedures as prescribed;

a.2.3) Preserve the status quo of the goods and the customs seal according to applicable regulations.

a.3) If the warehousing service provider does not have an IT system that meet standards for management, supervision of exports or imports moved in or out of the port or depot area, the declarant shall provide information about the number of declaration, list of containers, list of goods for the customs authority.

b) Responsibilities of the warehousing service provider:

b.1) Check information about the customs declaration on the e-customs system according to information provided by the declarant prescribed in Point a.1 of this Clause. Only allow goods to be moved from the customs controlled area when:

b.1.1) The customs authority has granted customs clearance or release of goods, or permitted goods to be taken to inspection place or through the customs controlled area with regard to imports eligible for tax exemption or non-dutiable, incurring zero tax, or eligible for 275-day time limit that undergo physical inspection by the Sub-department of Customs at the checkpoint at the request of the Sub-department of Customs where the customs declaration is registered.

b.1.2) The quantity of containers, container numbers or amount of bulk cargo, liquid cargo removed from the customs controlled area that matches information on the customs declaration.

b.2) Notify the Sub-department of Customs at the port or depot or the Sub-department of Customs where the customs declaration is registered if goods are not those mentioned in b.1 of this Clause;

b.3) Certify goods passing through customs controlled area on the e-customs system;

b.4) Cooperate with a customs authority in inspecting, supervising goods at the gate of the port and where goods are located outside the customs controlled area.

c) Responsibilities of the customs authority:

c.1) Comply with the regulations in Clause 3 ã 34 of Decree No. 08/2015/ND-CP;

c.2) With regard to imports being removed from the customs controlled area at a checkpoint by road, river, inland waterway, international railway, and the case mentioned in Point a.3 of this Clause, the Sub-department of Customs at the checkpoint of export shall compare information provided by the declarant or carrier as prescribed in Point a.1 of this Clause with information on the e-customs system to supervise imports being removed from the customs controlled area; confirm goods passing through the customs controlled area on the e-customs system.

In the case mentioned in Point a.3 of this Clause in which goods are imported through a checkpoint by sea, by air, or by off-airport cargo terminal, after confirming goods passing through the customs controlled area on the e-customs system, the customs official shall make a confirmation on the list of containers or list of goods, and give it to the declarant. The declarant shall give it to the warehousing service provider in order to allow goods to pass through the customs controlled area. In case of declaration of independent transport, according to the notice of approved transport declaration provided by the declarant, the customs official shall confirm goods passing through the customs controlled area on the e-customs system, append his/her signature and seal on the first page of the notice, give it to the declarant. The declarant shall give it to the warehousing service provider in order to allow goods to pass through the customs controlled area;

c.3) In case of customs sealing prescribed in Clause 3 of this Article:

c.3.1) Check the outer condition of goods, compare numbers of containers and seals of the carrier with information about the customs declaration on the e-customs system;

c.3.2) Make and send a transfer note the Sub-department of Customs to which goods are transported for carrying on customs procedures as prescribed;

c.3.3) If goods are bulk cargo, oversized/overweight goods that cannot be sealed, the customs official shall specify the names, quantities, categories, codes, origins (if any) of goods on the transfer note, or take pictures of actual goods and send them together with the transfer note.

d) In case goods are moved out of the customs controlled area without registering the customs declaration:

d.1) If a competent authority (police authority, court, etc.) issues a decision to use goods serving urgent needs, goods serving national defense and security, the Sub-department of Customs at the checkpoint shall supervise goods being moved out of the customs controlled area according to relevant documents issued by the competent authority;

d.2) Transshipped goods: the customs official shall issue a Notice of transshipped goods (form No. 21/BKTrC/GSQL in Appendix V enclosed herewith) to supervise goods being moved out of the customs controlled area;

d.3) Imports that have been moved into the customs controlled area and must be re-exported such as wrong goods, lost goods, imported refused goods by the goods owner:

d.3.1) The deliverer of goods owners shall send a written request for re-export to the Sub-department of Customs at the checkpoint where goods are stored specifying the reasons. The request must contain the number of the bill of lading, intended export time, checkpoint of export, means of transport, etc.

d.3.2) according to the written request made by the deliverer or goods owners, the Sub-department of Customs where goods are stored shall:

d.3.2.1) Receive the shipment documents;

d.3.2.2) Carry out a physical inspection of customs offenses are suspected.

If the inspection result shows that goods are consistent with the bill of lading, the customs authority shall consider permitting the re-export of the shipment. If the inspection result reveals that goods are not consistent with the bill of lading or there is information about violations, appropriate actions shall be taken.

3. Customs sealing:

a) Cases of customs sealing:

a.1) Goods are transited through Vietnam’s territory, except for the case in Point b.1 of this Clause;

a.2) Exports subject to physical inspection are transported from a customs place outside the checkpoint area, an inland goods inspection place, or off-airport cargo terminal to the checkpoint of export, bonded warehouse, CFS, ICD;

a.3) Imports are transported from the checkpoint of import to a customs place outside the checkpoint area or an inland goods inspection place for physical inspection;

a.4) Imports that arrive at the checkpoint of import are transported by the deliverer to the port of destination written on the bill of lading or off-airport cargo terminal, except for the case in Point b.2 of this Clause;

a.5) Goods from abroad are transported from the checkpoint of import to a bonded warehouse, free trade zone in a checkpoint economic zone, CFA warehouse, duty-free shop, and vice versa;

a.6) Point d Clause 1 Article 83 of this Circular shall apply to temporary import of goods for re-export.

If customs sealing is mandatory, the declarant shall present goods to the customs authority in charge of the storage so that goods are sealed before passing through customs controlled area.

b) Cases in which customs sealing is not required:

b.1) Goods are transited through Vietnam’s territory without changing the means of transport by sea, by air, by river from the first checkpoint of import to the checkpoint of export;

b.2) Imports that arrive at the checkpoint of import at a seaport, river port, airport are transported by the deliverer to the port of destination written on the bill of lading using another means of transport of the same modal or without changing the means of transport from the checkpoint of import to the port of destination;

b.3) Various exports or imports are transported by means of multimodal transport and exempt from physical inspection when following customs procedures;

b.4) Goods are bulk cargo, oversize/overweight load that cannot be sealed.

4. Suspension of goods passing through customs controlled area

a) During the process of customs supervision and patrol, if customs offenses are suspected, the Director of Sub-department of Customs where the customs declaration is registered or where goods are stored shall issue a decision to suspend goods from passing through the customs controlled area (form No. 11/QDTDGS/GSQL in Appendix V enclosed herewith), assign personnel to inspect, supervise, and control goods locally, and inform relevant units for cooperation;

b) Inspection shall be carried out according to the information on the decision to suspend goods from passing through customs controlled area in the presence of relevant units;

c) A record shall be made when the inspection is done; any customs offenses found shall be dealt with as prescribed by law. The result must be notified to relevant units.

5. Customs supervision of exports of which the port of loading, checkpoint of export, or means of transport is changed:

a) If goods have entered the customs controlled area:

According to the declarant’s notification, the Sub-department of Customs where goods are stored shall make and send a transfer note to the Sub-department of Customs of the checkpoint of export to supervise exports;

b) If goods have not entered the customs controlled area:

The Sub-department of Customs of the checkpoint of export shall follow Clause 1 of this Article;

c) Additional declaration of exports of which the port of loading, checkpoint of export, or means of transport is changed shall comply with Clause 3 Article 20 of this Circular.

6. In case goods have been moved into the customs controlled area but the declarant requests cancellation of the declaration as prescribed in Article 22 of this Circular and bring them back to inland:

According to the declarant’s request for removing goods from the customs controlled area and information about cancellation of the declaration of exports on the e-customs system (or a written confirmation of the cancellation made by the Sub-department of Customs where the customs declaration is registered in case of physical customs declaration), the Sub-department of Customs where goods are stored pending export shall supervise goods being moved from the storage.

7. In case goods have been moved into the customs controlled area but the declarant wishes to bring them back to inland for repair, recycle, or suspend the export and does not cancel the customs declaration:

a) The declarant shall:

a.1) Send a document to the Sub-department of Customs where the customs declaration is registered specifying the (specifying the declaration number, container numbers, goods storage location, whether procedures for tax refund or tax cancellation are completed, and the reasons for bringing goods back to inland, and intended time of export);

a.2) Return the tax refund to the customs authority or the inland tax authority if tax on exports that were imported previously or exports domestically manufactured has been refunded.

b) The Sub-department of Customs where the customs declaration is registered shall:

b.1) Notify the Sub-department of Customs where goods are store of the goods being brought back to domestic market for recycling, report or suspended from export. If goods are brought back to inland for repair or recycling, the time limit for repair or recycling shall not exceed 30 days from the day on which goods are removed from the customs controlled area;

b.2) Receive goods, break the seal for the declarant to carry out repair or recycling, and update information on the e-customs system.

When the repair or recycling is completed as notified by the declarant, the Sub-department of Customs where the customs declaration is registered shall carry out a physical inspection, seal the goods, update information about the dispatch of godson the e-customs system, and transfer goods to the declarant for transport to the checkpoint of export;

b.3) In case of suspension from export: The declaration shall be cancelled in accordance with Article 22 of this Circular;

b.4) The Sub-department of Customs where goods are stored shall be requested to move goods from the customs controlled area.

c) The Sub-department of Customs where goods are stored shall supervise goods being removed from the customs controlled area, seal and transfer goods to the Sub-department of Customs where the customs declaration is registered;

d) If the Sub-department of Customs where the customs declaration is registered and the Sub-department of Customs where goods are stored have not exchanged information about goods via the e-customs system, the transfer note form No. 10/BBBG/GSQL in Appendix V enclosed herewith shall be used to transfer goods. After receiving the transfer note and the goods, the Sub-department of Customs shall confirm, respond, and enclose it with the customs dossier.

8. When goods are removed from the customs controlled area, if the customs authority finds that the container numbers do not match the declaration, the customs authority shall request the declarant to present delivery documents provided by the carrier in order to compare information about the consignee’s name, number of the bill of lading, name of the means of transport, container numbers, quantity of packages on the delivery documents with the customs declaration on the e-customs system. If information is consistent, the customs official shall update the container numbers on the e-customs system and allow goods to be removed from the customs controlled area. If information is not consistent or violations of law are suspected, the customs official shall request the Director of the Sub-department of Customs where goods are stored to cooperate with the Sub-department of Customs where the customs declaration is registered to carry out an inspection and take appropriate actions.

Article 53. Basis for determination of exports

1. If goods are exported by sea, air, railway, inland waterways, transshipment port, transshipment area; goods supplied for outbound ships or airplanes; exports transported together with the carrier through air checkpoint; exports sent to bonded warehouses; exports sent to CFS warehouse, the basis for determination of exports is the declaration of exports granted customs clearance certified that goods have passed through the customs controlled area on the e-customs system.

2. With regard to goods exported through a checkpoint by road or by river, the basis is the declaration of exports that have been granted customs clearance and certified by a customs official that goods have passed through the customs controlled area on the e-customs system when goods are transported across the border to the importing country.

3. With regard to indirect export (indirect export means a situation in which goods are manufactured by a local manufacturer in Vietnam under a contract with a foreign partner and then delivered to a local importer in Vietnam for further processing at the request of the foreign party), goods sold from the domestic market into a free trade zone, a border economic zone, a export-processing zone, or an EPE, the basis is the export or import declaration that has been granted customs clearance.

4. In case of physical customs declaration:

a) With regard to goods mentioned in Clause 1 and Clause 2 of this Article, the basis is the declaration of exports that have been granted customs clearance and certified by a customs official of the checkpoint of export that goods have passed through the customs controlled area on. The declaration must contain the date, the official’s signature and seal). With regard to goods exported through a checkpoint by road or by river, the basis is the declaration of exports that have been granted customs clearance and certified that goods have been exported in reality;

b) With regard to goods mentioned in Clause 3 of this Article, the basis is the declaration of exports that have been granted customs clearance.

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