Chapter IX
IMPLEMENTATION
Article 146. Set forms provided in the Law on Customs and Decree No. 08/2015/ND-CP
The following forms are provided by the Ministry of Finance in Appendix IX in accordance with the Law on Customs and Decree No. 08/2015/ND-CP:
1. Form No. 01: List of goods transited without passing the mainland territory.
2. Form No. 02: List of temporarily imported/export containers/flex tanks.
3. Form No. 03: Application for establishment of a bonded warehouse, container freight station, ICD, off-airport cargo terminal, customs place outside the checkpoint area, or concentrated inspection site.
4. Form no. 04: Quarterly report on use of materials received and dispatched from the tax-suspension warehouse.
5. Form no. 05: Annual report on use of materials received and dispatched from the tax-suspension warehouse.
Article 147. Transition
1. With regard to processing contracts that have been notified to the customs authority and customs declarations of goods imported for manufacturing of products for export registered before the effective date of this Circular but statements are yet to be made, the statements shall be made in accordance with this Circular.
With regard to EPEs required to submit quarterly reports, the report of the first quarter of 2015 may be skipped. Statements shall be made and submitted in accordance with this Circular.
2. With regard to goods sent to bonded warehouses and CFS before the effective dates of the Law on Customs No. 54/2014/QH13, Decree No. 08/2015/ND-CP, and this Circular, the time limit, procedures for dispatching goods from bonded warehouses and CFS shall comply with the said documents.
Article 148. Responsibility for implementation
1. The Director of the General Department of Customs shall instruct customs authorities to uniformly implement this Circular in order to facilitate export, import, and customs control.
2. Customs authorities shall carry out customs procedures; customs supervision and inspection, export duty, import duty, and tax administration of exports or imports in accordance with this Circular. Customs authorities, declarants, and taxpayers must report every difficulty that arise during the implementation of this Circular to the Ministry of Finance (General Department of Customs) for instructions on a case-by-case basis.
Article 149. Effect
1. This Circular takes effect on April 01, 2015.
Point dd.2 Clause 1, Point dd Clause 4 Article 42, Clause 4, Clause 7, and Clause 8 Article 133, and Article 135 of this Circular shall come into force on the effective date of the Law No. 71/2014/QH13 on amendments to tax laws (January 01, 2015).
Article 133 of this Circular shall apply to determination of late payment interest on customs declarations registered before January 01, 2015 tax on which is paid from January 01, 2015.
2. The following documents are annulled:
a) Circular No. 94/2014/TT-BTC dated July 17, 2014 on customs procedures, customs supervision and inspection of some types of goods temporarily imported for re-export, goods transited, and goods sent to bonded warehouses; settlement of refused shipments;
b) Circular No. 22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance on electronic customs procedures applied to commercial exports and imports;
c) Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on customs procedures; customs supervision and inspection; export duty, import duty, and tax administration of exports or imports;
d) Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on electronic customs procedures on commercial exports and imports;
dd) Circular No. 186/2012/TT-BTC dated November 02, 2012 providing templates of declarations of transited goods and appendices thereof; printing, management, use of declarations of transited goods and appendices;
e) Circular No. 183/2012/TT-BTC dated October 25, 2012 of the Ministry of Finance providing templates of declarations of goods received and dispatched from bonded warehouses and appendices thereof;
g) Circular No. 15/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance providing templates of declarations of exports or imports;
h) Circular No. 190/2011/TT-BTC dated December 20, 2011 of the Ministry of Finance providing templates of declarations of non-trading exports and imports, appendices thereof; printing, management, use of declarations of non-trading exports and imports and appendices thereof;
i) Circular No. 45/2011/TT-BTC dated May 19, 2011 of customs procedures applied international multimodal transport of goods;
k) Circular No. 45/2007/TT-BTC dated May 07, 2007 of the Ministry of Finance providing instructions on special preferential import duty;
l) Circular No. 13/2014/TT-BTC dated January 14, 2014 of the Ministry of Finance on customs procedures applied to goods processed under contracts with foreign parties;
m) Circular No. 175/2013/TT-BTC dated November 29, 2013 of the Ministry of Finance on application of risk management to customs activities;
n) Circular No. 237/2009/TT-BTC dated December 18, 2009 of the Ministry of Finance providing guidelines for import duty and VAT on materials and machinery imported under processing contracts or for manufacturing of domestic exports that are damaged or loss because of force majeure events such as natural disasters, conflagration, accidents;
And guidelines for customs procedures, customs supervision and inspection, export duty, import duty, and tax administration of exports or imports provided by the Ministry of Finance that contravene this Circular.
3. Where the documents cited in this Circular are revised or replaced, the newest one shall apply./.
Tìm kiếm
Thông tư 38/2015/TT-BTC do Bộ trưởng Bộ Tài chính ban hành (Bản Word)