Phần II Thông tư 79/2009/TT-BTC: Thủ tục hải quan; kiểm tra, giám sát hải quan; quản lý thuế đối với hàng hoá xuất khẩu, nhập khẩu thương mại

Part II

CUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION; AND TAX ADMINISTRATION OF COMMERCIAL IMPORTS AND EXPORTS

Chapter 1.

GENERAL GUIDANCE ON CUSTOMS PROCEDURES AND TAX ADMINISTRATION

Article 6. Commercial imports and exports

Commercial imports and exports defined in Section 1, Chapter II of Decree No. 154/2005/ND-CP include:

1. Goods imported or exported under goods trading contracts;

2. Goods temporarily imported for re-export;

3. Goods transported from or to border gate;

4. Goods imported or exported by mode of importing raw materials for export production;

5. Goods imported or exported for the performance of processing contracts signed with foreign traders;

6. Goods imported or exported for the implementation of investment projects;

7. Goods imported or exported across the land borders;

8. Goods imported or exported for commercial purposes by organizations (without tax identification 9. numbers or import/export business codes) or individuals;

9. Goods imported or exported by export-processing enterprises;

10. Goods brought into or out of tax suspension warehouses;

11. Goods temporarily imported for re-export or temporarily exported for re-import for participation in trade fairs or exhibitions;

12. Goods temporarily imported for re-export or temporarily exported for re-import which are machinery, equipment and means of transport hired or leased for work construction or investment projects.

Article 7. Prior classification of imports and exports

The procedures for, order of, and competence to conduct, prior classification of imports and exports comply with the Finance Ministry's circular guiding the classification of imports and exports.

Article 8. Prior certification of origin of imports

1. Procedures for prior certification of origin of imports specified in Article 14 of the Government's Decree No. 19/2006/ND-CP of February 20, 2006, detailing the implementation of the Commercial Law regarding origin of goods, are guided as follows:

a/ A dossier of application for prior certification of origin comprises:

a.1.  An application for prior certification of origin (made according to a form set by the General Department of Customs), indicating goods' appellations and HS codes, the producing, processing or assembling country and establishment, the exporting country, the FOB price, the expected time of arrival to Vietnam and the route of transportation;

a.2.  A list of raw materials and supplies used for goods production, covering such information as goods' appellations and HS codes, origin of raw materials and supplies constituting products and C1F prices of raw materials and supplies:

a.3.  Invoices on the sale and purchase of raw materials and supplies used for goods production;

a.4.  Other documents: the brief description of the goods production process, the survey certificate, the processing and assembly certificate, the certificate of composition analysis, catalogue, goods samples and photographs to be produced if the above papers do not contain sufficient information for prior certification of origin.

b/ The General Department of Customs shall consider and issue the paper of prior certification of origin as soon as possible within one hundred and fifty working days after the receipt of a complete and valid dossier.

2. A paper of prior certification of origin is valid for one year from the date of issuance and may also apply to goods of the same category of the same producer or exporter for which import procedures are carried out by the applicant for prior certification of origin.

3. Within the validity duration of a paper of prior certification of origin of imports, the customs office may re-consider or annul the validity of this paper and notify the applicant in one of the following cases:

a/ Relevant legal documents are amended or supplemented;

b/ Elements for assessment of goods origin are changed;

c/ There is a disparity between the results of prior certification of origin and the actual origin of goods;

d/ The applicant supplies distorted or false information;

dd/ There are different results of prior certification of origin of goods with regard to origin of goods of the same category of the same producer.

4. The applicant shall notify the customs office which has made prior certification of origin of goods of any change of elements used for assessment of goods origin.

5. The dossier and documents of prior certification of origin shall be kept for 3 yeas after the date of issuance of the paper of prior certification of origin of imports.

6. The prior certification of origin of goods eligible for special preferential tax rates under free trade agreements concluded by Vietnam shall be carried out on the principles on identification of origin laid down for the implementation of these agreements.

7. The collection and payment of charges for prior certification of origin of goods comply with the Finance Ministry's regulations.

8. In case applicants for prior certification of origin fail to supply sufficient necessary information, customs offices shall refuse to make prior certification of origin and notifying in writing their refusal.

9. Information on prior certification of origin of goods shall be archived and kept confidential by customs offices under Article 16 of Decree No. 19/2006/ND-CP.

10. Papers of prior certification of goods origin are only valid for carrying out procedures for customs clearance but not valid for enjoying particularly preferential tax rates.

Article 9. Prior look at goods before customs declaration

Prior look at goods before customs declaration specified at Point b. Clause 1, Article 23 of the Customs Law proceeds as follows:

1. The goods owner sends to the goods keeper a written request for prior look before carrying out customs procedures and, at the same time, notify thereof to the district-level Customs Department for supervision as prescribed.

2. The taking of a prior look at goods is subject to approval of the goods keeper and customs supervision.

3. The goods keeper shall make a written record of the prior look at goods and have it certified by himself/herself, the goods owner and the customs supervisor.

4. Custom offices shall seal up goods after goods owners take a look at goods.

Article 10. Customs declaration

1. Customs declaration (including tax declaration upon carrying out customs procedures) shall be made on the customs declaration form.

For imports, customs declaration shall be made before or within 30 days after the date of goods arrival to a border gate. The date of goods arrival to a border gate is the date indicated on the customs office's stamp appended to the goods declaration (manifest) included in the dossier of means of transport on entry (by sea. air or rail) or the date written on the declaration of means of transport running through the border gate or the mean of transport-monitoring book.

Customs declaration for goods imported or exported by different modes and/or subject to different tax payment time limits shall be made on different imports or exports declaration forms corresponding to their importation or exportation modes or tax payment time limits.

For imports or exports eligible for tax rate reduction, when declaring their tax rates, it is required to indicate the tax rate before reduction and the reduction percentage. For example, automobile tires and tube-tire sets of 900-20 or larger in size are eligible for a reduction of 50% of the value-added tax rate under the Finance Ministry's Circular No. 13/2009/TT-BTC of January 22, 2009, guiding the reduction of value-added tax for a number of commodities and services in which enterprises face business difficulties, therefore, when making customs declaration, it is required to write: 10% x 50% in the "tax rate" column.

2. Responsibilities of customs declarants and taxpayers in making customs declaration and using goods for declared purposes:

a/ To make sufficient, accurate and truthful declaration of elements used as grounds for tax calculation, tax exemption, consideration for tax exemption, reduction or refund or non-collection of import duty, export duty, excise tax and value-added tax:

b/ To determine by themselves and take responsibility before law for the declaration of payable tax amounts, exempted tax amounts, tax amounts considered for exemption, reduction or refund and non-collection of import duty, export duty, excise tax and value-added tax in accordance with law;

c/ To properly use goods not liable to tax and goods eligible for tax exemption, consideration for tax exemption, refund or non-collection of import duty, export duty, excise tax or value-added tax.

In case goods are imported or exported by entrustment or export or through bidding, persons entrusting or soliciting bids for import or export shall use goods for proper purposes as prescribed at Point c of this Clause.

3. Goods identified as being not liable to tax or being exempted or considered for exemption from import duty, export duty, excise tax or value-added tax of which the use purpose is changed or is permitted for change (for cases requiring a competent authority's permission for use purpose change) shall be handled as follows:

a/ Taxpayers shall send to customs offices which have carried out import or export procedures a written notification of the quantity, quality and category of goods of which the use purpose is to be changed;

b/ Within 10 days after the receipt of the written notification from taxpayers, customs offices shall conduct physical inspection and check the actual state of goods notified by taxpayers to have their use purpose changed. Taxpayers may only change the use purpose of goods only after customs offices conduct physical inspection and check the actual state of goods;

c/ Within 10 days after the use purpose of goods is actually changed, taxpayers shall declare payable tax and fine amounts for late payment (if any) according to Form No. 01 in Appendix VI to this Circular to customs offices;

d/ Taxpayers shall fully pay taxes and fines for late payment and fines for administrative violations (if any) for goods which have been identified as being not liable to tax, exempted or considered for exemption from import duty, export duty, excise tax or value-added tax but later have their use purpose changed, within the time limit guided at Point h, Clause 3, Article 18 of this Circular.

dd/ In case taxpayers change the use purpose of goods but fail to make a written notification to custom offices, fail to declare the change within the prescribed time limit or deliberately fail to declare the change to customs offices or the use purpose change is detected by customs offices or other functional agencies through examination, taxpayers will be subject to assessment of payable tax and fine amounts and. depending on the severity of their violations, be handled in accordance with current regulations. Taxpayers shall fully pay deficit tax and fine amounts (if any) according to decisions of customs offices.

Article 11. Customs dossiers

1. When carrying out customs procedures for exports, customs declarants shall submit or produce to customs offices a customs dossier comprising the following papers:

a/ The customs declaration: to submit 2 originals;

b/ The goods trading contract or papers of equivalent legal validity (except for goods specified in Clauses 5,7 and 8, Article 6 of this Circular): to submit 1 copy; and the export entrustment contract (for cases of entrusted export): to submit 1 copy;

The goods trading contract must be in Vietnamese or English; if it is made in another language, customs declarants shall also submit its Vietnamese version and take responsibility for translation.

c/ In each of the following specific cases, customs declarants shall additionally submit or produce the following documents:

c.1. The detailed list of goods, for goods of different categories or goods packed differently: to submit 1 original;

c.2. The export permit, for goods requiring such permit: to submit 1 original in case of single exportation or to submit 1 copy and produce the original for comparison or making of a reconciliation-monitoring slip, in case of multiple exportation;

c.3. Other relevant documents as prescribed by law: to submit I original each;

c.4. For goods exempt from export duty, apart from the above papers, the following papers are required:

c.4.1. The list of goods exempt from export duty, enclosed with the reconciliation-monitoring slip already registered with the custom office, for cases subject to registration of such list as guided at Point 1, Article 101 of this Circular: to submit 1 copy and produce the original for comparison and reconciliation;

c.4.2. The written notification of the winning bid or contractor designation, enclosed with the goods supply contract, clearly stipulating that the winning price or goods-supplying price is exclusive of export duty (for organizations and individuals with winning bids for export); or the export entrustment contract, clearly stipulating that the price for goods supply under the entrustment contract is exclusive of export duty (for cases of entrusted export): to submit 1 copy and produce the original for comparison;

c.4.3.  Other papers evidencing exports' eligibility for duty exemption;

c.4.4. The list of documents included in the dossier of request for duty exemption.

2. When carrying out customs procedures for imports, customs declarants shall submit and produce to customs offices a customs dossier comprising the following documents:

a/ The customs declaration: to submit 2 originals;

b/ The goods trading contract or papers of equivalent legal validity: to submit 1 copy (except for goods specified at Clauses 5, 7 and 8, Article 6 of this Circular); the import entrustment contract (for cases of entrusted import): to submit 1 copy;

The goods trading contract must be in Vietnamese or English, if it is made in another language, customs declarants shall also submit its Vietnamese version and take responsibility before law for the translation.

c/ Commercial invoices (except for goods specified in Clause 8, Article 6, of this Circular): to submit 1 original;

d/ Bill of lading (except for goods specified in Clause 7, Article 6 of this Circular, goods sold and purchased between non-tariff zones and the inland): to submit 1 copy of the original or the master copy bearing the word "copy" or "surrendered";

For goods imported by international post, if no bill of lading is available, customs declarants shall write codes of postal parcels or items on customs declarations or submit the list of postal parcels or items made by the post.

For goods imported for oil and gas exploration and exploitation and transported on service ships (other than commercial ships), the cargo manifest shall be submitted in replacement of the bill of lading.

e/ In each of the following specific cases, customs declarants shall additionally submit or produce the following papers:

e.1. The detailed list of goods, for goods of different categories or goods packed differently: to submit 1 original or copy of equivalent validity such as telegraph, fax, telex, data message or other formats as prescribed by law;

e.2. The written examination registration, notice of examination exemption or notification of examination results issued by a technical organization designated to carry out quality examination, the agency in charge of food hygiene and safety examination or the quarantine agency (below referred to as examination agency), for imports on the list of products and goods subject to examination of quality and food hygiene and safety, animal quarantine or plant quarantine: to submit 1 original;

e.3. The certificate of survey, for goods cleared from customs procedures on the basis of survey results: to submit 1 original;

e.4. The declaration of imports' value, for goods subject to value declaration under the Finance Minister's Decision No. 30/2008/QD-BTC of May 21, 2008, promulgating declaration forms of the dutiable value of imports and exports and providing declaration guidance: to submit 2 originals;

e.5. The import permit, for goods requiring such permit: to submit 1 original, for single importation, or submit 1 copy and produce the original for comparison and making of a reconciliation-monitoring slip, for multiple importation;

e.6. The certificate of origin (C/O): to submit 1 original in the following cases:

e.6.1. Goods originated from countries or groups of countries which have concluded agreements on the application of particularly preferential tax rates with Vietnam (except for imports with an FOB value not exceeding USD 200) as prescribed by Vietnamese laws and treaties which Vietnam has signed or acceded to, if the importer wishes to enjoy these preferential regimes;

e.6.2. Imports which Vietnam and international organizations announce to be presently likely to cause harms to social safety, public health or environmental sanitation and need to be controlled;

e.6.3. Goods imported from countries against which Vietnam announces to apply anti-dumping tax, countervailing duty, anti-discrimination tax, safeguard measures or tariff quotas;

e.6.4. Imports subject to import management prescribed by Vietnamese laws or bilateral or multilateral treaties to which Vietnam is a contracting party;

The C/O already submitted to a customs office may neither be modified nor replaced, except for modification or replacement made by the agency or organization competent to issue this C/O within a law-prescribed time limit.

e.7. For goods exempt from import duty specified in Article 100 of this Circular, the following papers are required:

e.7.1. The list of goods exempt from import duty, enclosed with the reconciliation-monitoring slip already registered with the custom office, for cases subject to registration of such list as guided at Point 1, Article 101 of this Circular: to submit 1 copy and produce the original for comparison and reconciliation;

e.7.2. The written notification of the winning bid or contractor designation, enclosed with the contract on goods supply, clearly stipulating that the winning price or goods-supplying price is exclusive of import duty (for organizations and individuals with winning bid for import); or the import entrustment contract, clearly stipulating that the price for goods supply under the entrustment contract is exclusive of import duty (for cases of entrusted import): to submit 1 copy and produce the original for comparison;

e.7.3. For projects in sectors eligible for investment incentives and employing a regular workforce of between 500 and 5,000 laborers, the following papers are required:

- The project's feasibility study report showing that when the project is put into operation, it will employ a regular workforce of between 500 and 5.000 laborers;

- A commitment to take responsibility before law for the employment of a regular workforce of between 500 and 5,000 laborers.

e.7.4. Other papers evidencing imports' eligibility for duty exemption;

e.7.5. The list of papers and documents included in the dossier of application for duty exemption.

e.8. The declaration for certification of non­refundable aid. made by a finance agency according to the Finance Ministry's Circular No. 82/2007/TT-BTC of July 12,2007, guiding the state financial management applicable to foreign non-refundable aid belonging to state budget and non-refundable aid goods which are not liable to import duty, excise tax or value-added tax: to submit 1 original:

In cases the owner or principal contractor of a non-refundable ODA-funded project is not liable to import duty, export duty, value-added tax or excise tax as prescribed by law. the written notification of the winning bid or contractor designation, enclosed with the goods supply contract clearly stipulating that the winning price or goods-supplying price is exclusive of import duty (for organizations and individuals with winning bid for import); the import entrustment contract, clearly stipulating that the goods-supplying price under the entrustment contract is exclusive of import duty (for cases of entrusted import): to submit 1 copy and produce the original for comparison.

e.9. The certificate of registration for trading in animal breeds or plant varieties, granted by a state management agency, for animal breeds or plant varieties not liable to value-added tax: to submit 1 copy and produce the original for comparison;

e.10. For goods not liable to value-added tax being domestically unavailable machinery, equipment and supplies which need to be imported for use in scientific research and technological development activities; domestically unavailable machinery, equipment, spare parts, special-use vehicles and supplies which need to be imported to conduct oil and gas survey, exploration and development activities; domestically unavailable aircraft, drilling platforms and ships which need to be imported to create fixed assets of enterprises or hired from foreign countries for use in production and business activities and for lease, the following papers are required:

e.10.1. The written notification of the winning bid or contractor designation and the contract on the sale of goods to enterprises according to bidding results (clearly stating that the payment price is exclusive of value-added tax), for goods not liable to value-added tax and imported by the winning bidder or the establishment designated to supply goods: to submit 1 copy and produce the original for comparison;

e.10.2. The import entrustment contract, clearly stating that the goods-supplying price under the entrustment contract is exclusive of value-added tax (for cases of entrusted import): to submit 1 copy and produce the original for comparison;

e.10.3. The document made by a competent agency assigning the tasks of implementing scientific research and technological development programs, projects or schemes to organizations or the contract between the party ordering the performance of scientific and technological tasks and the party performing these tasks, enclosed with the written certification of the enterprise's representative or the head of the scientific research agency and written commitments on the use of imports for scientific research and technological development, for cases of importing goods for scientific research and technological development: to submit 1 original;

e.10.4. The written certification and commitment of the enterprise's representative on the use of domestically unavailable machinery, equipment, spare parts, special-use vehicles and supplies which need to be imported to conduct oil and gas survey, exploration and development: to submit 1 original;

e.10.5. The written certification and commitment of the enterprise's representative on the use of domestically unavailable aircraft, drilling platforms and ships which need to be imported to create fixed assets of the enterprise or hired from foreign countries for use for production and business and for sub-lease: to submit 1 original;

e.10.6. The lease contract signed with a foreign party, for cases of hiring domestically unavailable aircraft, drilling platforms and ships which need to be hired from foreign countries for production and business activities or for sub-lease: to submit 1 original;

e.11. The certification of the use of imports for defense purposes, made by the Ministry of Defense, or for security purposes, made by the Ministry of Public Security, for weapons and special-use ammunitions imported in direct service of defense or security which are not liable to value-added tax: to submit 1 original;

e.12. The written registration of supplies and materials imported for export production (to be submitted upon registration of materials and supplies used for export production under the guidance in Article 32 of this Circular. When carrying out customs procedures, enterprises are not required to submit this registration; customs offices shall use its copy filed at their offices);

e.13. The written registration of supplies and materials imported for producing goods for domestic consumption, for the case of importing goods on the list of consumer goods promulgated by the Ministry of Industry and Trade but using these goods as supplies and materials for directly producing goods for domestic consumption (if enterprises wishing to apply the tax payment time limit of 30 days for these goods, before importing these goods, they shall make registration with customs offices as for materials and supplies used for export production under the guidance in Article 32 of this Circular. When carrying out customs procedures, enterprises are not required to submit this registration; customs offices shall use its copy filed at their offices).

3. The dossier used for identification of non-dutiable commercial imports or exports is the customs dossier specified in this Article.

Article 12. Modification of customs declarations and making of additional declarations in customs dossiers

1. The modification of customs declarations and making of additional declarations in customs dossiers may be carried out in the following cases:

a/ Modifying customs declarations before the time of conducting physical inspection of goods or making a decision to waive the physical inspection with respect to errors which do not affect payable tax amounts;

b/ Making additional declarations in the customs dossier before the time the customs office conducts physical inspection of goods or making a decision on physical inspection exemption;

c/ Making additional declarations to the customs dossier within 60 days from the date of customs declaration registration with respect to errors which affect payable tax amounts, provided that following conditions are fully met:

c.1. Errors are detected and declared by the taxpayer or customs declarant himself/herself to the customs office;

c.2. Errors are declared within 60 days after the date of customs declaration registration but before the customs office carries out tax examination or inspection at the taxpayer's office;

c.3. There are errors in the calculation of payable tax amounts; errors in the value, origin, code, tax rate and payable tax amounts declared in the customs dossier already submitted to the customs office;

c.4. The customs declarant or taxpayer has sufficient grounds to prove and the customs office has adequate grounds and conditions to examine and certify the truthfulness, accuracy and lawfulness of additional declarations.

2. Contents of modification and additional declarations include:

a/ Additional declaration of information used as grounds for determining tax calculation elements and bases or identifying objects not liable to tax or objects eligible for tax exemption, consideration for tax exemption, reduction, refund or non-collection;

b/ Additional declaration of payable tax amounts, paid tax amounts, deficit tax amounts or overpaid tax amounts (if any), fines for late payment of tax amounts to be paid under additional declaration (if the taxpayer has failed to pay tax under the additional declaration within the prescribed time limit) for each goods item and the whole customs declaration; commitments on the accuracy and lawfulness of documents and the additional declaration dossier;

c/ Modifying and additionally declaring other information on the customs declaration form.

3. A dossier of modification or additional declaration comprises:

a/ A document on modification or additional declaration (made according to Form No. 02 in Appendix VI to this Circular): to submit 2 originals;

b/ Enclosed papers to prove the modification or additional declaration.

4. Processing of modification or additional declaration dossiers:

a/ Responsibilities of customs declarants:

a.1. To accurately, truthfully and adequately declare additional elements and grounds in the additional declaration document;

a.2. To calculate taxes and fines for late payment (if any) to be paid as a result of additional declaration;

a.3. To submit a complete dossier to the customs office within the time limit for modification or additional declaration prescribed in Article 34 of the Law on Tax Administration and Clause 2, Article 22 of the Customs Law;

a.4. To abide by the customs office's request written in the modification or additional declaration document;

a.5. In case the additional declaration leads to an increase in payable tax amounts, taxpayers shall fully pay taxes and fines for late payment (if any) within the prescribed time limit;

a.6. In case the additional declaration leads to an decrease in payable tax amounts, taxpayers may request customs offices to which additional declarations are made to handle the overpaid tax amount under the guidance in Article 24 of this Circular.

b/ Responsibilities of customs offices:

b.1. To clearly write the hour and date of receipt of modification or additional declaration dossiers, for cases of modification or additional declaration under Point a. Clause 2, Article 34 of the Law on Tax Administration and Clause 2, Article 22 of the Customs Law. To clearly write the date of receipt of additional declaration dossiers, for cases of additional declaration under Point b. Clause 2, Article 34 of the Law on Tax Administration:

b.2. To check the completeness and accuracy of modification or additional declaration dossiers and write the results on the modification or the additional declaration document and return one copy thereof to the customs declarant and keep one copy;

b.3. To notify the results of examination of modification or additional declaration dossiers within the following time limits:

b.3.1. Within 8 working hours after the receipt of a complete dossier of modification or additional declaration, for cases of modification or additional declaration before the customs office conducts physical inspection of goods or makes a decision on physical inspection exemption;

b.3.2. Within 5 working days after the receipt of a complete dossier of additional declaration, for cases of making additional declaration within 60 days after the date of customs declaration registration but before the custom office conducts tax examination or inspection at the taxpayer's head office.

5. In case customs declarants or taxpayers detect by themselves errors in the submitted tax declaration dossier (errors in the calculation of the payable tax amount and errors in the value, origin, code, tax rate or payable tax amount); make declaration before customs offices conduct tax examination or inspection at their head offices but beyond the time limit of 60 days from the date of custom declaration registration; or customs declarants or taxpayers have sufficient grounds to evidence and customs offices obtain adequate grounds and conditions to examine and certify the accuracy and lawfulness of the declaration:

a/ Customs declarants or taxpayers shall make declaration as in the case of additional declaration guided in Clauses 2 and 3, and Point a, Clause 4, of this Article; fully pay the deficit tax amount within the time limit as for tax amounts declared and calculated by themselves when carrying out customs procedures and fines for late payment (if any) and comply with the customs-offices decision on sanctioning administrative violations;

b/ Customs offices shall receive and examine declaration dossiers of customs declarants or taxpayers as in the case of additional declaration guided at Point b. Clause 4 of this Article; handle administrative violations under regulations and take notes of the sanctioning on the additional declaration document.

Article 13. Replacement of customs declarations

Customs declarations may only be replaced upon change of the importation or exportation mode and before the time of conducting physical inspection of goods or making a decision or, exemption from the physical inspection of goods Customs procedures shall be carried out as follows:

1. The customs declarant shall send to the district-level Customs Department with which the customs declaration was registered a written explanation on the replacement of the registered declaration;

2. The head of the district-level Customs Department with which the customs declaration was registered shall consider the explanations given by the customs declarant; if considering that they are reasonable and detecting no signs of trade fraud, he/she shall approve the request of the customs declarant and assign a customs officer to:

a/ Withdraw the registered declaration;

b/ Cancel the registered declaration: crossing out the declaration with a red-ink pen. signing and appending his/her seal to 2 copies of the cancelled declaration;

c/ Register a new customs declaration. The new custom dossier comprises the new customs declaration, documents accompanying the goods lot and the cancelled customs declaration (the copy kept by the customs declarant);

d/ Take notes in the system: This declaration is replaced with declaration No... dated...;

e/ File the cancelled customs declaration (the copy filed by the customs office), and the customs declarant's written request for replacement of the customs declaration by registration number of the customs declaration.

Article 14. Customs inspection in the process of carrying out customs procedures

1. Inspecting in the process of carrying out customs procedures includes: examination of customs dossiers, tax examination and physical inspection of goods.

2. Contents of inspection in the process of carrying out customs procedures

a/ Examining goods appellations and codes as prescribed in the Finance Ministry's circular guiding the classification of imports and exports.

b/ Examining the quantity of goods. For goods items of which the quantity cannot be determined by manual methods or equipment of customs offices (such as goods in liquid form, bulk goods or goods lots of large quantity), customs offices shall base themselves on survey results of traders providing survey services (below referred to as survey traders) to identity their quantity.

c/ Examination of goods quality (including examination of food hygiene and safety), specifically:

c.1. For goods on the list of those subject to quality examination

c.1.1 . For imports: Custom offices shall carry out customs procedures on the basis of the written registration for quality examination, the notice of examination exemption for the goods lot or the written conclusion on the goods lot's conformity with import quality standards made by an examination agency.

c.1.2 . For exports: customs offices shall carry out customs procedures on the basis of the written conclusion on the goods lot's conformity with export quality standards made by an examination agency.

c.2 . For goods outside the list of those subject to quality examination

c.2.1 . If customs offices, with their devices and equipment, cannot determine goods quality for the management of imports and exports, they shall, together with goods owners, take samples of goods or request goods owners to supply technical documents (catalogs) and reach agreement with goods owners in the selection of a survey trader to conduct a survey. The conclusions of the survey trader are binding on involved parties.

c.2.2 . If customs declarants and custom offices fail to reach agreement on the selection of a survey trader, customs offices shall select a designated technical organization to conduct examination in service of the state management or a survey trader (in case the technical organization designated to conduct the examination issues a written refusal). Conclusions of the technical organization designated to conduct examination in service of state management or survey trader are binding on involved parties. If customs declarants disagree with such conclusions, they may lodge complaints in accordance with law.

d . Examination of origin of goods on the basis of the actual state of goods, customs dossiers and information on goods under Article 15 of the Government's Decree No. 19/2006/ND-CP of February 20. 2006. and other relevant guiding documents.

Examination results shall be processed as follows:

d.1. If the actual origin of imports differs from that declared by customs declarants but still belongs to the group of countries or territories giving the most favored nation treatment to Vietnam, customs offices shall still apply preferential duty rates as prescribed and. depending on the nature and severity of violations, handle violators in accordance with law;

d.2. If doubting about the origin of goods, customs-offices may request customs declarants to supply more documents to evidence the origin of goods or request a competent agency of the exporting country to give certification. The examination and verification of the origin of goods must be completed within 150 days after customs declarants submit a complete and valid dossier set. Pending the availability of examination results, goods ineligible for tariff incentives but allowed for enjoy customs clearance under ordinary customs procedures;

The time limit for consideration and settlement of problems related to the origin of goods or for consideration and acceptance of a C/O is three hundred and sixty five days after the date of submission of the C/O to customs offices or the date customs offices have doubts about violations related to the origin of goods.

If customs declarants submit a C/O granted for the whole goods lot but import only part of the goods lot, customs offices shall accept this C/O for the volume of actually imported goods.

e/ Tax examination, covering the following contents:

e.1. Examining conditions for application of coercive measures and tax payment time limit as prescribed;

e.2. Examining grounds used to determine that goods are not liable to tax in case customs declarants declare that goods are not liable to import duty, export duty, value-added tax or excise tax;

e.3. Examining grounds used to determine that goods are eligible for tax exemption, consideration for tax exemption or reduction in case customs declarants declare that goods are eligible for tax exemption or consideration for tax exemption or reduction;

e.4. Examining tax bases used for determining payable tax amounts and calculating payable tax amounts in case imports or exports are liable to tax on the basis of examination results specified at Points a. b. c and d of this Clause or the results of examination and determination of tax calculation values under the guidance in the Finance Ministry's Circular No. 40/2008/TT-BTC of May 21, 2008. guiding the implementation of the Government's Decree No. 40/2007/ND-CP of March 16, 2007. providing for customs valuation of imports and exports, and other relevant grounds.

3. The competence to determine the form and level of examination shall be decided by directors of provincial-level Customs Departments or heads of district-level Customs Departments which receive and process customs dossiers.

4. In the process of carrying out customs procedures for an import or export lot, based on the actual state of the goods lot and newly collected information, directors of provincial-level Customs Departments or heads of district-level Customs Departments shall decide to change the form and level of inspection already decided and take responsibility for the change.

5. After the physical inspection of goods completes, customs officers who conduct the inspection shall record inspection results under the guidance of the General Department of Customs.

Article 15. Sampling, sample storage and archival of photographs of imports

1. Samples of imports shall be taken in the following cases:

a/ Customs declarants request the sampling in service of customs declaration;

b/ Goods must be sampled to meet customs management requirements, including: raw materials and supplies imported for export processing or production; processed products for export; exports which are returned for re-processing (except for goods which cannot be sampled, fresh and live goods, precious metals and gems);

c/ Imports of which samples must be taken for analysis or assessment at the request of customs offices.

2. The sampling shall be decided by heads of district-level Customs Departments on a case-by-case basis.

3. Sampling procedures

a/ Samples shall be taken on the basis of written request of the customs declarant or the customs office. A written request for the taking of samples shall be made in two copies, one to be kept together with the sample and the other kept at the requesting unit. The General Department of Customs shall provide for the form of this written request.

b/ Samples shall be taken in the presence of representatives of the goods owner and customs office, and be signed and sealed up by the two parties.

c/When handing over samples, it is required to make a hand-over record signed by involved parties.

4. Samples shall be taken at the minimum necessary level.

5. Places of sample storage

a/ Samples analyzed by the Imports and Exports Analysis and Classification Center shall be stored at this Center.

b/ Samples taken by district-level Customs Departments to serve related professional operations shall be stored at these Customs Departments.

c/ Samples of raw materials imported for export processing or production and samples of re­processed goods shall be stored by enterprises according to regulations.

6. Duration of sample storage

a/ Samples shall be stored at the Imports and Exports Analysis and Classification Center or district-level Customs Departments for 90 days after the date of customs clearance. If any dispute or complaint arises, samples shall be stored until this dispute or complaint is settled.

b/ Samples of raw materials for export processing or production shall be stored at enterprises until customs offices complete the liquidation of processing contracts and import declarations for raw materials.

7. The archival of photographs of imports shall be decided on a case-by-case basis by heads of district-level Customs Departments in order to meet customs management requirements. Archived photographs must have the numbers of customs declarations, be signed and sealed up by customs officers and signed by goods owners on their back and filed together with customs dossiers.

Article 16. Supervision of imports, exports and goods in transit; and means of transport on entry, exit or in transit

1. Customs supervision of imports, exports and goods in transit; and means of transport on entry and exit or in transit shall be carried out under Article 26 of the Customs Law and Articles 13 and 14 of Decree No. 154/2005/ND-CP.

2. The General Director of Customs shall provide specific guidance on measures and duration of supervision applicable to each type of imports, exports and goods in transit; and means of transport on entry and exit or in transit.

Article 17. Tax payment currencies

Taxes on imports and exports shall be paid in Vietnam dong. In case of paying taxes in a foreign currency, taxpayers shall pay taxes in a freely convertible foreign currency as prescribed. Foreign currencies shall be converted into Vietnam dong at the average exchange rate on the inter-bank foreign currency market announced by the State Bank of Vietnam at the time of tax calculation.

Article 18. Tax payment time limits

1. For goods exported under sale and purchase contracts, the time limit for tax payment is 30 days from the date of customs declaration registration (except for exported crude oil for which the time limit for tax payment complies with the Finance Ministry's Circular No. 32/2009/TT-BTC of February 19. 2009, guiding taxes applicable to organizations and individuals conducting oil and gas survey, exploration and exploitation under the Petroleum Law).

2. For imports

a/ For imports on the list of consumer goods promulgated by the Ministry of Industry and Trade, taxes must be fully paid before receiving goods, except the following cases:

a.1/ If taxpayers have obtained a guarantee for payable tax amounts, the time limit for tax payment coincides with the guarantee term but must not exceed 30 days from the date of customs declaration registration;

The provision of guarantee complies with Article 19 of this Circular.

a.2/ For goods on the list of consumer goods promulgated by the Ministry of Industry and Trade imported for security, defense, scientific research, education or training purposes eligible for tax exemption, pending the performance of tax exemption procedures, the tax payment time limit is 30 days from the date of goods receipt.

In case goods are identified through examination as ineligible for tax exemption, taxpayers shall re-count the tax payment time limit from the date of goods receipt and determine and pay fines for late payment according to regulations.

b/ In case taxpayers satisfy the conditions specified in Clause 5. Article 3 of this Circular

b.1/ For supplies and materials imported for export production (including goods on the list of consumer goods promulgated by the Ministry of Industry and Trade used as supplies and materials for export production), the time limit for tax payment is two hundred and seventy five days, counting from the date of customs declaration registration.

In special cases in which the production circle or the reserve duration of supplies and materials must last for more than two hundred and seventy five days such as shipbuilding; manufacture of mechanical products, rearing of aquatic animals or pearl oysters; and processing of seasonally harvested agricultural products, the tax payment time limit may extend to more than two hundred and seventy five days. The extension duration must not exceed the deadline for goods delivery indicated in the contract on export of products produced from imported materials or supplies for which the tax payment time limit is proposed for extension of the production circle.

To enjoy a tax payment time limit exceeding two hundred and seventy five days, apart from the customs dossier guided in Clause 2, Article 11 of this Circular, taxpayers shall submit to customs offices with which customs declarations have been registered the following papers:

- The original written request for application of a tax payment time limit exceeding two hundred and seventy five days in each specific case in conformity with the practical reserve of materials and supplies, clearly stating the reason, the proposed tax amount, the proposed extension duration, description of the production process and time;

- A copy of the paper evidencing the extension of the time limit for goods delivery stated in the product export contract, if the extension of the tax payment time limit is attributed to the fact that the time limit for goods delivery stated in the product export contract must be prolonged.

District-level Customs Departments with which customs declarations of imports have been registered shall receive, preliminarily examine and process dossiers as follows:

- If the dossier is complete and valid, they shall report the case to the provincial-level Customs Department for the latter to consider and approve the prolongation of the tax payment time limit to more than two hundred and seventy five days. In case of ineligibility for application of a tax payment time limit exceeding two hundred and seventy five days, they shall make a written reply to the taxpayer;

- In case of necessity to carry out examination to identify the production circle or reserve duration of supplies and raw materials, provincial-level Customs Departments shall coordinate with tax offices and relevant agencies in conducting examination. Examination results must be presented in a written record, clearly stating the production circle which necessitates the prolongation of the tax payment time limit.

b.2. For goods imported by mode of temporary import for re-export, the time limit for tax payment is 15 days from the deadline for temporary import for re-export (applicable also to cases of extension).

b.3. In case taxpayers import materials and supplies for export production but re-export or use them for domestic consumption or fail to export products; or import goods by mode of temporary import for re-export but later use them for domestic consumption, they shall pay tax within the time limit as required for consumer goods (if such goods are consumer goods) or within 30 days and pay fines for late payment (if any).

In case taxpayers import materials and supplies for export production but fail to export products within the tax payment time limit or import goods by mode of temporary import for re-export but fail to re-export these goods within the tax payment time limit, fines for late payment shall be imposed for the period from the tax payment deadline to the date of actual export/re­-export or to the date of actual tax payment (if the date of actual tax payment preceeds the date of actual export/re-export).

b.4. For other cases (including goods on the list of consumer goods promulgated by the Ministry of Industry and Trade and imported for use as production supplies and materials), the tax payment time limit is 30 days from the date of customs declaration registration.

Conditions for imports to be identified as being on the list of consumer goods promulgated by the Ministry of Industry and Trade and imported for use as production supplies or materials:

- Being imported directly by enterprises themselves;

- Being conformable with enterprises' production lines and demands in terms of product quantity and categories. For example, confectionery enterprises import sugar and milk; garment enterprises import fabrics.

c/ In case taxpayers fail to satisfy the conditions specified in Clause 5. Article 3 of this Circular

c.1. If obtaining a guarantee for the payable tax amount, the tax payment time limit will accord with the guarantee term but must not exceed the time limit prescribed for each case guided at Point b of this Clause.

The provision of guarantee complies with Article 19 of this Circular.

c.2. If obtaining no guarantee for the payable tax amount, taxpayers shall fully pay tax before receiving goods.

c.3. For goods imported in direct service of security, defense, scientific research and education and training and eligible for import duty exemption, the tax-payment time limit is 30 days from the date of customs declaration registration by taxpayers.

In case goods are identified through examination as being ineligible for tax exemption, the tax payment time limit shall be counted from the date of goods receipt and taxpayers shall pay fines for late payment according to regulations.

3. For other imports or exports

a/ For goods imported or exported not under trading contracts and goods imported and exported by border inhabitants, taxes must be fully paid before goods are exported abroad or imported into Vietnam.

b/ For imports or exports still under customs supervision but seized by a competent state agency for investigation and handling, the tax payment time limit in each specific case will comply with this Article and be counted from the date the competent state agency issues a written permission for the lease of temporarily seized goods.

c/ For imports and exports for which customs declarations are registered once for several importations or exportations, the tax payment time limit in each specific case will comply with this Article and be counted from the date goods are actually imported or exported.

d/ In case it is required to survey technical standards, goods quality, quantity and category (identifying goods' appellations and tariff codes, goods quality and quantity, technical standards and current state) to ensure accurate tax calculation, the time limit for payment of tax amounts under declaration will comply with this Article.

e/ For tax amounts assessed by customs offices

e.1/ In case goods have been cleared from customs procedures, the time limit for payment of the difference between the tax amount assessed by customs offices and the tax amount calculated and declared by taxpayers when carrying out customs procedures is 10 days after customs offices sign a document on assessment of the payable tax amount.

e.2/ In case goods have not yet been cleared from customs procedures, the time limit for payment of the assessed tax amount (including the difference between the tax amount assessed by customs offices and the tax amount calculated and declared by taxpayers when carrying out customs procedures) will comply with this Article.

f/ In case of making additional declarations to tax declaration dossiers and declaration and payment of deficit tax amounts under the guidance in Article 12 of this Circular, the tax payment time limit will comply with this Article as for the tax amount declared when carrying out customs procedures.

g/ For non-dutiable imports and exports (except goods imported from abroad into non-tariff zones and then imported into the domestic market which are subject to the tax payment time limit guided in Clause 2 of this Article) or imports or exports exempted from duty or already allowed for duty exemption but later used or permitted for use (in case permission of competent agencies is required) for purposes other than those determined as non-dutiable or eligible for duty exemption or duty exemption consideration, the time limit for payment of tax amounts not yet collected, already exempted or allowed for exemption and fines (if any) is 10 days after the deadline for declaration of payable tax amounts due to use purpose change under Clause 3, Article 10 of this Circular.

If having no grounds to identify the time when the use purpose of goods is changed, the time limit for tax payment and determination of fines for late payment shall be counted from the date of first-time registration of customs declarations.

Past the tax payment time limit, if taxpayers still fail to fully pay taxes into the state budget, they shall be fined for late payment. If, past 90 days from the tax payment deadline, taxpayers still fail to fully pay taxes, they will, apart from being fined for late payment, be subject to coercive measures according to regulations.

Article 19. Guarantee for payable tax amounts

1. Guarantee for payable tax amounts may be provided in either of the following forms: single guarantee or multiple guarantee.

a/ Single guarantee means commitment to make full tax payment for a single import declaration.

b/ Multiple guarantee means commitment to make full tax payment for two or more import declarations registered at a district-level Customs Department.

2. Customs offices shall accept guarantee if the following conditions are fully met:

a/ The guarantor is a credit institution set up and operating under the Law on Credit Institutions which shall take responsibility for its eligibility for guarantee provision as prescribed by law;

b/ Having a contract on the provision of guarantee for the payable tax amount (signed between the guarantor and the taxpayer) and a letter of guarantee issued by the guarantor to the concerned customs office to affirm its capability and commitment to pay tax and fine for late payment for the taxpayer if. past the tax payment deadline, the taxpayer still fails to fully pay tax;

c/ The letter of guarantee clearly states the guaranteed tax amount.

3. Procedures for provision of single guarantee

a/ When carrying out procedures for an import lot, the taxpayer shall submit a copy and produce the original guarantee provision contract and submit the original written request for acceptance of guarantee and the letter of guarantee issued by the guarantor.

b/ The letter of guarantee must have the following principal details:

b.1/ Names, tax identification numbers, addresses, telephone numbers and fax numbers of the guaranteed taxpayer, the guarantor and the guarantee-accepting customs office.

b.2/ Purpose of guarantee.

b.3/ The scope of guarantee: the guaranteed customs declaration or the number of the contract, invoice, bill of lading of the goods lot under guarantee, in case of providing guarantee before customs procedures are carried out.

b.4/ The date of guarantee provision and the guaranteed amount.

b.5/ Commitments of the guarantor, clearly stating that the guarantor shall pay tax and fine for late payment for the taxpayer under the guidance at Point b. Clause 2 of this Article.

b.6/ The time limit for payment of the guaranteed tax amount.

c/ Customs offices shall examine guarantee conditions under the guidance in Clause 2 above and deal with the guarantee as follows:

c.1/ To determine the tax payment time limit for goods under guarantee according to regulations which must not exceed the tax payment time limit guided at Point a or b. Clause 2. Article 18 of this Circular;

c.2/ In case the guaranteed tax amount is smaller than the payable tax amount, the customs office shall effect customs clearance for the goods volume corresponding to the guaranteed tax amount, if the taxpayer wishes to have the whole goods lot cleared from customs procedures, he/she shall pay the difference between the guaranteed tax amount and the payable tax amount before receiving goods;

c.3/ In case the guarantee conditions are not fully met, the customs office shall send to the taxpayer a written notification of the refusal of guarantee. If having doubts about the truthfulness of the letter of guarantee or guarantee provision contract, the customs office shall send a document to the guarantee-providing credit institution for verification.

d/ Monitoring and handling the guarantee

d.1/ Past the tax payment time limit, if the taxpayer still fails to fully pay the guaranteed tax amount, the guarantor shall pay tax and fine for late payment (if any) for the taxpayer.

d.2/ If the guarantor fails to pay tax and fine (if any) for the taxpayer, the customs office shall send a document to the guarantor to request the latter to perform guarantee obligations (made according to Form No. 04. Appendix VI to this Circular) and. at the same time, reject guarantee provided by that guarantor for subsequent import lots of all organizations and individuals nationwide; the guarantor shall be sanctioned according to regulations.

The customs office which detects violations committed by the guarantor shall notify these violations in writing or through the electronic data system (if such a system exists) to other customs units nationwide for handling according to regulations.

d.3/ If both the taxpayer and the guarantor pay tax and fine, the overpaid tax amount shall be refunded to the guarantor.

4. Procedures applicable to multiple guarantees

a/ Before carrying out customs procedures for imports, the taxpayer shall send to the district-level Customs Department a written request for acceptance of multiple guarantee for imports, made according to Form No. 03. Appendix VI to this Circular.

b/ The letter of guarantee must have the following details:

b.1/ Names, tax identification numbers, addresses, telephone numbers and fax numbers of the guaranteed taxpayer, the guarantor and the guarantee-accepting custom office;

b.2/ Purpose of guarantee;

b.3/ The guaranteed tax amount;

b.4/ The scope of guarantee: clearly stating that guarantee is provided for the taxpayer's import lot with customs declarations registered from .. to...:

b.5/ The date of guarantee provision;

b.6/ The district-level Customs Department accepting the guarantee;

b.7/ Commitments of the guarantor as guided at Point b. Clause 2 of this Article.

c/ The customs office shall examine guarantee conditions guided in Clause 2 of this Article, If guarantee conditions are fully met. it shall accept multiple guarantee for imports declarations registered by the taxpayer within the guarantee term stated in the letter of guarantee as proposed by the taxpayer and. at the same time, determine the tax payment time limit for each goods lot as prescribed.

In case guarantee conditions are not fully met, the customs office shall send to the taxpayer a written notification of the refusal of guarantee.

If having doubts about the truthfulness of the letter of guarantee or guarantee provision contract, the customs office may consult in writing the guarantor for verification and handling.

d/ The monitoring and handling of guarantee shall be carried out under Point d. Clause 3 of this Article and reconciliation must be made to ensure the balance between the guaranteed tax amount and the total payable tax amount. If the remaining guaranteed amount is smaller than the payable tax amount, the custom office shall effect customs clearance for the goods volume corresponding to the guaranteed tax amount and. at the same time, suspend the multiple guarantee and notify the taxpayer and the guarantor thereof. If the taxpayer wishes to have the whole goods lot cleared from customs procedures, he/she shall pay the deficit tax amount not yet guaranteed before receiving goods.

Article 20. Places and modes of tax payment

1. Taxpayers shall pay taxes for imports and exports directly to the State Treasury or via commercial banks, credit institutions or other service organizations according to Article 44 of the Law on Tax Administration.

2. In case taxpayers pay taxes in cash but the State Treasury does not set up tax collection counters at places of carrying out customs procedures, customs offices with which customs declarations are registered shall collect taxes from taxpayers and transfer the whole collected tax amounts to the State Treasury according to regulations.

3. In case taxpayers still owe tax or fine arrears to other customs offices at the time of customs declaration registration and wish to pay these arrears at the customs office which is carrying out customs procedures, taxpayers shall make declaration by themselves and remit money at tax collection counters set up by the State Treasury or to the customs office which is carrying out customs procedures (if no tax collection counter is set up by the State Treasury).

4. The State Treasury, commercial banks, credit institutions and other service organizations shall issue papers on remittance into the state budget to taxpayers according to a form issued by the Ministry of Finance.

Customs offices shall issue receipts to taxpayers, made according to a form prescribed by the Ministry of Finance, in case of collecting taxes in cash. In case a district-level Customs Department collects taxes for others, it shall fax tax receipts to district-level Customs Departments to which enterprises owe tax arrears for the latter to make a document to designate the collection and disposal of tax arrears as prescribed.

5. Within 8 working hours after collecting tax from taxpayers, the State Treasury, commercial banks, credit institutions, other service organizations or customs offices shall transfer collected tax amounts into customs offices' deposit accounts opened at the State Treasury, with regard to tax amounts collected for raw materials imported for export production, goods temporarily imported for re-export and goods temporarily exported for re-import, or remit these tax amounts into the State Treasury as for other cases.

For taxes collected in cash in deep-lying and remote areas, islands and areas difficult to access, the above time limit is extended to 5 working days after taxes are collected from taxpayers.

For tax amounts already remitted into customs offices' deposit accounts opened at the State Treasury, past 35 days from the date of actual tax collection, if taxpayers still fail to submit liquidation dossiers, customs offices shall carry out procedures to transfer these amounts into the state budget according to regulations.

Article 21. Tax payment for goods subject to survey

When necessary to survey technical standards or goods quality, quantity and category (identifying goods appellations and tariff codes, quality, quantity, technical standards and current state of imports) to ensure accurate tax calculation, taxpayers shall still pay tax under their declarations at the time of customs declaration registration; the tax payment time limit will comply with Point d, Clause 3, Article 18 of this Circular. If survey results are different from taxpayers" declarations, leading to a change in the payable tax amount, taxpayers shall pay tax according to survey results and the time limit for payment of the difference between the payable tax amount under survey results and the declared tax amount shall comply with Point e. Clause 3, Article 18 of this Circular.

Article 22. Order of tax payment

1. The order of tax payment is prescribed as follows:

1.1. When the Government's Resolution No. 30/2008/NQ-CP of December 11,2008, on some urgent measures to curb economic decline, maintain economic growth and ensure social welfare remains effective, the order of tax payment complies with Appendix II to this Circular;

1.2. When the Government's Resolution No. 30/2008/NQ-CP of December 11.2008. on some urgent measures to curb economic decline, maintain economic growth and ensure social welfare is no longer effective, the order of tax payment complies with Article 45 of the Law on Tax Administration and applies to due tax and fine amounts.

2. The State Treasury and customs offices shall coordinate with one another in sharing information on tax and fine collection in order to determine the order of collection and collect taxes in the prescribed order, specifically as follows:

a/ Customs offices shall monitor tax arrears of taxpayers, guide taxpayers to pay taxes in the prescribed order and develop a data system for reference by taxpayers to pay taxes in the prescribed order;

b/ Based on taxpayers' tax payment vouchers, the State Treasury shall account tax amounts as state budget revenues and transfer vouchers and supply information on paid amounts to customs offices for monitoring and management;

c/ In case taxpayers pay taxes in contravention of the prescribed order, customs offices shall make and send an order on adjustment of the collected tax amounts to the State Treasury for adjustment and, at the same time, notify taxpayers of adjusted tax and fine amounts;

d/ If taxpayers do not clearly write on tax payment vouchers the amount of each tax. customs offices shall account collected tax amounts in the prescribed order and. at the same time, notify the State Treasury thereof for the latter to account them as state budget revenues and inform such to taxpayers.

Article 23. Tax assessment

1. Tax assessment under this Circular means that customs offices exercise their powers to identify tax calculation factors and tax bases, calculate tax and notify and request taxpayers to pay tax amounts determined by customs offices in the cases specified in Clause 2 of this Article.

2. Customs offices shall conduct tax assessment in the cases specified in Article 39 of the Law on Tax Administration, in which:

a/ Taxpayers have based themselves on unlawful documents to declare tax bases or to calculate and declare payable tax amounts; fail to declare or have incompletely and inaccurately declared tax bases;

b/ Taxpayers refuse to supply or delay the supply of documents related to the determination of payable tax amounts to customs offices upon the expiration of the prescribed time limit;

c/ Customs offices have sufficient grounds to believe that the transaction value declared by taxpayers differ from the actual transaction value;

d/ Taxpayers have declared factors used as tax bases but cannot calculate payable tax amounts by themselves and request customs offices to do so.

3. Tax assessment shall be made on the principles prescribed in Article 36 of the Law on Tax Administration.

4. Bases for customs offices to conduct tax assessment are the quantity, taxed value and origin of, import duty, export duty, excise tax and value-added tax rates applicable to, goods actually imported or exported; the exchange rate used for tax calculation; prescribed tax calculation methods and other information and databases prescribed in Clause 2, Article 39 of the Law on Tax Administration, Article 27 of Decree No. 85/2007/ ND-CP and the guidance in Section 1, Part V of this Circular.

5. The competence to conduct tax assessment rests with the General Director of Customs; directors of the Customs Departments of provinces, inter-provinces or centrally run cities, heads of district-level Customs Departments and the director of the Department for Post-Customs Clearance Inspection.

6. Order of and procedures for tax assessment

a/ Assessment of taxes on imports and exports shall be made in the process of carrying out customs procedures or after goods are cleared from customs procedures.

b/ When conducting tax assessment, customs offices shall assess payable tax amount or each relevant factor (goods quantity, taxed value, code, tax rate, origin, exchange rate and norm) which are used as grounds for the determination of the total payable tax amount and tax amounts to be exempted, reduced or refunded for each goods item or customs declaration according to Articles 25 and 26 of Decree No. 85/2007/ND-CP.

In case of assessing each factor related to the determination of the payable tax amount, customs offices shall calculate the payable tax amount corresponding to the assessed factors and notify taxpayers thereof together with the results of assessment of factors related to the determination of the payable tax amount.

c/ Specific procedures and order:

- Identifying goods subject to tax assessment under the guidance in Clause 2 of this Article;

- Determining the method of tax assessment according to Articles 25 and 26 of Decree No. 85,' 2007/ND-CP for taking the following steps:

c.1/ In case of assessment of the total payable tax amount:

c.1.1/ Examining and determining tax bases (goods quantity, value, exchange rate, origin, code and tax rates) according to tax laws and relevant laws;

c.1.2/ Calculating the total payable tax amount: the difference between the payable tax amount and the tax amount declared, calculated and paid by the taxpayer (if tax has been paid);

c.1.3/ Issuing a decision on tax assessment and a decision on sanctioning of administrative violations (if any);

c.2/ In case of assessment of each relevant factor used as a ground for the determination of the total payable tax amount:

c.2.1/ Examining and determining relevant factors in an accurate and lawful manner;

c.2.2/ Determining the time of tax calculation and/or tax bases (goods quantity, value, tax rates) on the basis of relevant factors assessed by themselves or prescribed by tax laws and other relevant laws. If it is impossible to determine the time of tax calculation and/or tax bases for goods of similar categories under different customs declarations of which the use purposes have been changed, the assessed tax amount will be the average tax amount calculated according to legal documents which are effective at the time of customs declaration registration and the time of tax assessment;

c.2.3/ Calculating the payable tax amount and the difference between the payable tax amount and the tax amount declared, calculated and paid by the taxpayer (if tax has been paid);

c.2.4/ Issuing a decision on tax assessment and a decision on sanctioning of administrative violations (if any).

7. Responsibilities of customs offices:

a/ When conducting tax assessment, customs offices shall send to taxpayers a tax assessment decision, made according to Form No. 05, Appendix VI to this Circular (not printed herein), within 8 working hours after its signing;

b/ In case the tax amount assessed by customs offices is larger than the actual payable tax amount as prescribed, customs offices shall return the overpaid amount and pay compensation to taxpayers according to regulations, competent state agencies' decisions on settlement of complaints or court judgments or rulings.

8. Responsibilities of taxpayers:

a/ Taxpayers shall fully pay deficit, evaded and cheated tax amounts as assessed by customs offices, regardless of the statutes of limitations prescribed in Articles 107, 108 and 110 of the Law on Tax Administration;

Taxpayers who commit violations of tax laws shall be sanctioned according to regulations. The statute of limitations for sanctioning violations of tax laws is prescribed in Article 110 of the Law on Tax Administration and Decree No. 97/2007/ND-CP of June 7, 2007, on handling of administrative violations and coercive application of administrative decisions in the customs domain.

b/ If taxpayers disagree with tax assessment decisions of customs offices, they shall still pay the assessed tax amount and, at the same time, may request explanations from customs offices, make a complaint or initiate a lawsuit against tax assessment in accordance with the laws on complaints and initiation of lawsuits.

Article 24. Handling of overpaid tax or fine amounts

1. Tax or fine amounts for imports and exports are considered overpaid in the cases specified in Clause 1. Article 22 of Decree No. 85/2005/ND-CP.

2. The dossier of and procedures for the handling of overpaid tax and fine amounts specified at Point b, Clause 1, Article 22 of Decree No. 85/ 2005/ND-CP are guided in Section 6, Part V of this Circular.

3. In case taxpayers have paid an import duty, export duty, excise tax or fine amount larger than the payable tax or fine amount prescribed at Point a, Clause 1. Article 22 of Decree 85/2005/ND-CP. the overpaid tax or fine amount shall be handled under the following guidance:

a/ A dossier comprises:

a.1/ The written request for the handling of the overpaid tax or fine amount, clearly stating the overpaid tax or fine amount, the payable tax or fine amount, actually paid tax or fine amount, reason for overpaid payment and proposed handling method: to submit 1 original;

a.2/ The customs dossier and other papers and documents related to the overpaid tax or fine amount: to submit 1 copy;

a.3/ Tax and fine payment vouchers: to submit 1 copy and produce the original for comparison.

b/ The customs office to which the taxpayer has overpaid taxes or fines shall receive and check the dossier submitted by the taxpayer and compare it with the original customs dossier kept at its office in order to determine its validity, accuracy and lawfulness, and proceed with the following:

b.1/ If determining that the actually paid tax or fine amount is larger than the payable tax or fine amount and the taxpayer's declarations are correct, the customs office shall issue a decision on handling of the overpaid tax or fine amount as the paid tax or fine amount is larger than the payable tax or fine amount under the taxpayer's declarations;

b.2/ If determining that the actually paid tax or fine amount is larger than the payable tax or fine amount but the taxpayer's declarations of the overpaid tax or fine amount are incorrect, the customs office shall send a written notification to the taxpayer and issue a decision on the handling of the overpaid tax or fine amount as the paid tax or fine amount is larger than the payable tax or fine amount in accordance with regulations:

b.3/ If determining that there is no actually overpaid tax or fine amount, the customs office shall send a written notification to the taxpayer, clearly stating grounds for determining that no tax or fine amount has been overpaid.

c/ Within 5 working days after the receipt of a complete dossier of request for refund of the overpaid tax or fine amount, the customs office shall issue a decision on handling of the overpaid tax or fine amount as the paid tax or fine amount is larger than the payable tax or fine amount or notify the taxpayer of his/her incorrect declarations of the overpaid tax or fine amount or the non-existence of the overpaid tax or fine amount.

d/ On the basis of the decision on handling of the overpaid tax or fine amount as the paid tax or fine amount is larger than the payable tax or fine amount, the customs office to which taxpayers have overpaid taxes or fines shall liquidate the overpaid tax or fine amount and write on the original customs declaration kept at its office and the original customs declaration kept by the taxpayer: "Handling of the overpaid tax or fine amount of VND... under Decision No.... dated... of..." and follow the order guided in Article 30 of this Circular.

4. Overpaid value-added tax amounts shall be handled under the guidance at Point c. Clause 2. Article 130 of this Circular.

Article 25. Customs clearance

1. In case goods are cleared from customs procedures under Clause 1. Article 25 of the Customs Law, and Clause 1. Article 12 of Decree No. 154/2005/ND-CP. competent customs officers (prescribed by the General Director of Customs) shall decide on customs clearance after taxes are fully paid (for goods for which taxes must be fully paid before customs clearance) and complete customs procedures.

Particularly for imports subject to quality examination:

a/ In case the customs declarant has submitted a notice of quality examination exemption or a notice of goods' conformity with import quality standards made by an examination agency, the competent customs officer (as prescribed by the General Director of Customs) shall sign and append the stamp "Cleared from customs procedures" to the customs declaration before customs clearance;

b/ In case the customs declarant has only submitted the written registration for quality examination, the head of the district-level Customs Department shall write "Goods awaiting quality examination results" on the customs declaration. The goods owner shall keep the original state of goods until obtaining the examination agency's conclusions on goods quality and add these conclusions to the customs dossier within 30 days after the date when goods are brought to the place of examination (stated in the written registration for examination of imports quality) for examination.

The customs office shall monitor and receive examination results; sign and append the stamp "Cleared from customs procedures" to the customs declaration on the basis of the examination agency's conclusions on goods quality. Past the 30-day time limit, if the goods owner fails to submit or supplement the examination agency's conclusions on goods quality to the customs dossier, the customs office shall make a written record thereof and handle the violation in accordance with law.

2. Conditional customs clearance cases specified in Clause 2. Article 25. of the Customs Law, Clause 15, Article 1, of the Law Amending and Supplementing a Number of Articles of the Customs Law, and Clauses 2 and 3, Article 12, of Decree No. 154/2005/ND-CP, are guided as follows:

a/ For imports or exports awaiting survey results to determine whether they can be imported or exported, if goods owners request to receive them back for preservation, heads of district-level Customs Departments may accept customs clearance only when they satisfy customs supervision conditions;

b/ For goods permitted for import or export but valuation, survey, analysis and classification need to be conducted to accurately determine payable tax amounts, customs clearance may only be accepted if goods owners pay taxes on the basis of tax self-declaration, calculation and payment or obtain guarantee for the payable tax amount from a credit institution or another institution licensed to conduct some banking activities, except for imports and exports subject to the tax payment time limit guided in Clause 1 and Point b, Clause 2, Article 18, of this Circular.

3. In case goods are cleared from customs procedures on the basis of survey results, these survey results will also apply to goods lots of the same category for which import procedures are carried out by enterprises at the same district-level Customs Department. This guidance does not apply to results of survey conducted to determine goods quantity.

Article 26. Certification of actual exportation of exports

1. For goods exported through border gates by sea, air, rail or inland waterway: Border-gate customs offices shall base themselves on the bills of lading and commercial invoices to certify that goods have been actually exported.

2. For goods exported through land or riverway border gates and Van Gia transshipment port, Quang Ninh province: The border-gate customs offices shall base themselves on the results of supervision of exports through border gates to certify that goods have been actually exported.

3. For exports consigned in bonded warehouses: The bonded warehouse customs offices shall certify as follows "Goods consigned into bonded warehouses."

4. For goods exported from Vietnam inland into export-processing zones, to export-processing enterprises or into non-tariff zones: The customs offices managing export-processing zones/export-processing enterprises/non-tariff zones shall certify as follows "Goods brought into the export-processing zone." "Goods exported to export-processing enterprises" or "Goods brought into non-tariff zone."

5. For on-spot imports or exports, customs offices will not give certification of actual exportation. The actual exportation of goods shall be determined on the basis of the completion of customs procedures for on-spot export declarations.

Article 27. Cancellation of customs declarations

1. Cases of cancellation of customs declarations:

a/ The customs declaration has been registered and goods are exempt from physical inspection but past the time limit of 15 days from the date of customs declaration registration, no imports or exports are available. Specifically:

a.1/ Past the time limit of 15 days from the date of registration of the export declaration, the custom declarant still fails to bring goods to the border gate of exportation:

a.2/ Past the time limit of 15 days from the date of registration of the import declaration, the customs declarant has received no goods.

b/ Past the time limit of 15 days from the date of customs declaration registration but the customs declarant still fails to produce imports or exports which are subject to physical inspection to the customs office for inspection.

2. The order of and procedures for cancellation of a customs declaration are prescribed as follows:

a/ Canceling the custom declaration: The customs officer shall cross out the to-be-cancelled customs declaration with a red-ink pen. sign and seal the cancelled declaration:

b/ Taking notes on the system: This declaration is cancelled.

c/ Filing the cancelled declaration by its registration number.

In case the customs declarant requests cancellation of a registered declaration, apart from the cancellation procedures prescribed above, the customs office shall withdraw the customs declaration (the copy kept by the customs declarant) and file it by its registration number (if the customs declarant does not register a new customs declaration) or file it together with the new customs dossier (if the customs declarant registers a new customs declaration).

Article 28. Review of customs dossiers

The review of customs dossiers may be conducted after goods lots have been cleared from customs procedures, and completed within 60 days from the date of signing the decision on customs clearance for these goods lots.

Article 29. Post-customs clearance inspection

Post-customs clearance inspection complies with Part VI of this Circular.

Chapter 2.

 SOME OTHER GUIDANCE ON CUSTOMS PROCEDURES FOR IMPORTS AND EXPORTS

Section 1. CUSTOMS PROCEDURES FOR GOODS IMPORTED AND EXPORTED BY MODE OF IMPORTING MATERIALS AND SUPPLIES FOR EXPORT PRODUCTION

Article 30. Materials and supplies imported for export production

Materials and supplies imported for export production include:

1. Materials, semi-finished products, parts and assemblies to be directly used in the production process, constitute exported products;

2. Materials and supplies directly used in the process of export production but neither being transformed into nor constituting products;

3. Finished products imported by enterprises for attachment to or packaging together with exports produced from imported materials and supplies or packaging together with exports produced from materials and supplies bought in the domestic market into complete goods for export abroad:

4. Supplies for use as packing or packing for exports;

5. Materials and supplies imported for the maintenance, repair or re-processing of exports;

6. Samples imported for export production which must be re-exported to foreign customers after completion of contracts.

Article 31. Products exported by mode of export production

1. Exports managed under the mode of export production include:

a/ Products which are wholly produced from materials and supplies imported for export production;

b/ Products which are produced from materials and supplies of two sources:

b.1/ Materials and supplies imported for export production;

b.2/ Materials and supplies of domestic origin or imported for domestic consumption.

2. Materials and supplies which are imported for domestic consumption may be used as materials and supplies imported by mode of export production, provided the duration from the date of registration of the customs declaration for the import of such materials and supplies to the date of actual exportation of products does not exceed 2 years.

3. Products produced from materials imported by mode of export production may be exported directly by importing enterprises or sold to other enterprises for export.

Article 32. Customs procedures for import of materials and supplies

1. Enterprises shall register materials and supplies imported for export production and carry out customs procedures for their import according to the list already registered at a district-level Customs Department (which is most convenient for enterprises).

2. Procedures for registration of imported materials and supplies

a/ Enterprises shall base on their export production plans to register with customs offices materials and supplies imported for export production according to a set form (Form No. 06/DMNVL-SXXK in Appendix VI to this Circular).

b/ Registration shall be made when carrying out import procedures for the first lot of raw materials and supplies listed in the registration document.

c/ Enterprises shall fully fill in the registration of imported materials and supplies, in which:

c.1/ Appellations are the appellations of all materials and supplies used for export production. These materials and supplies may be imported under one or several contracts.

c.2/ HS codes are codes of materials and supplies according to the current Import Tariff.

c.3/ Codes of materials and supplies shall be identified by enterprises under the guidance of the district-level Customs Department which carries out import procedures. These codes may only apply when enterprises carry out procedures for the import of materials and supplies at district-level Customs Departments applying information technology in monitoring and liquidating goods imported by mode of export production.

c.4/ Units of calculation comply with Vietnam's list of imports and exports.

c.5/ Major materials are those constituting the main composition of products.

Enterprises shall make uniform declarations in all items on appellations of materials and supplies. HS codes and major materials in the registration of imported materials and supplies and customs dossiers from the stage of importing materials and supplies till the liquidation, tax refund and non-collection of import duty.

3. Customs procedures comply with regulations applicable to commercial imports guided in Chapter I, Part II of this Circular.

Article 33. Procedures for registration and adjustment of norms of materials and supplies and registration of exported products

1. The registration and adjustment of norms and registration of exported products shall be carried out at the district-level Customs Department which has carried out procedures for the import of materials and supplies.

2. Registration of norms of raw materials and supplies

a/ Enterprises shall register norms of products exported by mode of export production in strict accordance with actual norms.

b/ Norms must be registered for each product code according to Form No. 07/DKDM-SXXK in Appendix VI to this Circular.

c/ Norms must be registered with customs offices before carrying out customs procedures for export of the first goods lot of product codes listed in the norm registration document.

d/ Norms of materials and supplies are those actually used in export production, including the proportion of scraps and discarded products within consumption norms collected in the process of producing exports from imported materials and supplies. Enterprises' directors shall declare and take responsibility before law for the import and use of materials and supplies imported for export production and the actual norms used in export production, including the proportion of scraps and discarded products within consumption norms collected in export production, upon declaration of actual use norms to customs offices. If making inaccurate declarations, taxpayers shall, apart from having to fully pay deficit tax amounts, be sanctioned according to regulations.

Methods for calculation of norms:

d.1/ For materials constituting or being transformed into products: Material use norm is the amount of materials constituting or being transformed into a product unit; wastage rate is the proportion (%) of material wastage (including the amount of materials constituting scraps and discarded products) to materials constituting or being transformed into products;

d.2/ For materials and supplies used directly in export production but neither constituting nor being transformed into products: Material and supplies norm is the amount of materials and supplies consumed in the process of producing a product unit; wastage rate is the proportion (%) of material and supplies to materials and supplies consumed in the production process.

3. Adjustment of norms

a/ During production, if there is any change in actual norms, enterprises may adjust norms applicable to goods codes already registered with customs offices to suit new actual norms but shall give written explanations for each adjustment.

b/ The adjustment of norms must be carried out before carrying out export procedures for the lot of products with adjusted norms.

In case due to change in models or categories of exports, other raw materials and supplies imported for export production with consumption norms different from registered ones are used in the process of production, enterprises shall adjust norms and declare them to the customs office within 15 days before carrying out procedures for export of products.

4. In case of carrying out procedures for import of materials and supplies at district-level Customs Departments applying information technology to liquidation, enterprises shall register exported products according to Form No. 08/DMSP-SXXK in Appendix VI to this Circular. The place and time of registration are similar to those for registration of norms.

5. Tasks of customs offices:

a/ To receive enterprises' registration of norms and registration of exported products;

b/ To examine norms registered by enterprises under the guidance on examination of norms applicable to exported products in the Finance Ministry's Circular No. 116/2008/TT-BTC of December 4, 2008, guiding customs procedures for goods processed for foreign traders.

6. In case materials and supplies are imported for production of goods for domestic consumption but enterprises later find out export outlets and use these materials and supplies for export production and goods have been actually exported abroad, the registration and adjustment of norms will comply with this Circular.

Article 34. Customs procedures for export of products

1. Customs procedures for export of products shall be carried out at the district-level Customs Department which has carried out procedures for import of raw materials or at other district-level Customs Departments provided that before carrying out export procedures, enterprises shall send a written notification (made according to Form No. 09/HQXKSP-SXXK in the Appendix VI to this Circular) to the district-level Customs Department which has carried out procedures for import of materials and supplies, for monitoring and liquidation.

2. Customs procedures are the same as those applicable to commercial exports guided in Chapter I, Part II of this Circular.

When conducting physical inspection of goods, enterprises shall produce samples of materials taken upon importation and the table of norms registered with customs offices to customs officers for inspection and comparison with exported products.

Article 35. Liquidation of import declarations

1. The procedures for liquidation of import declarations shall be carried out at the district-level Customs Department which has carried out procedures for import of materials and supplies.

2. Liquidation principle:

a/ Import declarations and export declarations which are registered first must be liquidated first; in case an import declaration is registered first, but as materials and supplies imported under this declaration have not yet been used for production, it cannot be liquidated. Enterprises shall give written explanations to customs offices when carrying out liquidation procedures.

b/ Import declarations for materials and supplies must be registered before export declarations for products;

c/ A declaration for the import of raw materials and supplies may be liquidated several times.

d/ An export declaration shall be liquidated only once.

Particularly in some cases in which a single goods lot is liquidated several times or goods exported by mode of export production are produced with raw materials imported for commercial purposes for which import procedures have been carried out at other district-level Customs Departments, one export declaration may be liquidated in part. The customs office shall, when carrying out liquidation, append the stamp "already liquidated' to the export declaration, the original import declaration kept at its office and the original customs declaration kept by the customs declarant. In case of partial liquidation, it is necessary to make an annex clearly stating the liquidated contents (import declaration, materials and tax amount) for use as a basis for the liquidation of the subsequent part.

3. Liquidation dossiers and time limit for submission of liquidation dossiers are guided in Article 117 and Clause 2, Article 131 of this Circular.

4. District-level Customs Departments carrying out liquidation procedures shall receive and process liquidation dossiers and handle violations (if any) in accordance with law.

5. In case goods being materials imported for export production are not used for production and enterprises wish to use them for domestic consumption, they shall send a document to the district-level Customs Departments which has carried out import procedures, for changing the use purpose to domestic consumption and conduct liquidation on the basis of the import declaration for materials. Enterprises are not required to register new declarations but declare and pay import duty, excise tax and value-added tax (if any) according to regulations. The time limit for payment of taxes and fines for late payment comply with Clause 2, Article 18 of this Circular.

Article 36. Procedures applicable to cases in which products are sold to other enterprises for direct export

1. Enterprises importing materials and supplies for export production shall carry out procedures for import, registration of norms and liquidation under this Circular.

2. Enterprises directly exporting products shall carry out export procedures under this Circular. Export declarations shall be registered for the mode of export production, with the phrase "Products produced from materials and supplies imported for export production" and the name of the selling enterprise.

Section 2. FOR GOODS TEMPORARILY IMPORTED FOR RE-EXPORT AND TRANSPORTED FROM OR TO BORDER GATE

Article 37. Customs procedures for goods temporarily imported for re-export

Customs procedures for goods temporarily imported for re-export shall be carried out similarly to those applicable to commercial imports and exports. Besides, due to particular characteristics of this mode, some contents are further guided as follows:

1. Places of customs clearance

a/ Customs procedures for goods temporarily imported for re-export may only be carried out at border gates.

b/ When goods are re-exported, customs procedures shall be carried out at border gates of importation or border gates of re-exportation.

c/ Goods temporarily imported for re-export which are on the list of goods banned from import shall be stored in the area of the border gate of importation and customs procedures shall be carried out at the district-level Custom Department of the border gate through which they have been temporarily imported. In case goods are permitted to be re-exported through a border gate other than the border gates through which they have been temporarily imported, in the process of transportation to the border gate of exportation, they will be subject to supervision like goods transported from or to border gate.

2. Management of goods temporarily imported for re-export

a/ When carrying out re-export procedures, apart from documents as required for commercial goods, customs declarants shall submit a copy and produce the original declaration of temporarily imported goods;

b/ Temporarily imported goods are subject to customs supervision and may be divided into several goods lots for re-export. When re-exporting goods, enterprises shall re-export the whole volume of goods declared on a re-export declaration.

c/ Re-exported goods for which customs procedures have been completed must be exported through border gates within 8 working hours after the goods arrival to the border gate of exportation. In case there are plausible reasons accepted by heads of district-level Customs Departments of border gates of exportation, re-exported goods may be stored at border gates of exportation for a duration which must not exceed the validity duration of re-export declarations.

3. Liquidation of temporary import declarations

a/ District-level Customs Departments which have carried out procedures for temporary import shall conduct liquidation of temporary import declarations.

b/ Liquidation dossiers comply with the guidance in Clause 2, Article 131 of this Circular.

c/The time limit for submission of liquidation dossiers comply with the guidance in Clause 2, Article 131 of this Circular.

d/ In case goods are temporarily imported but not wholly re-exported, if enterprises wish to use the remainder for domestic consumption, they shall send a request to customs offices. District-level Customs Departments which have carried out procedures for temporary import shall consider and permit enterprises to use them for domestic consumption and conduct liquidation on the basis of the temporary import declarations. Enterprises are not required to register new declarations but shall declare and pay import duty, excise tax and value-added tax (if any) according to regulations. The time limit for payment of taxes and fines for late tax payment complies with Clause 2, Article 18 of this Article.

Temporarily imported goods which are used for domestic consumption must comply with the tax policy and import management policy like goods imported for commercial purposes.

Article 38. Customs procedures for goods transported from or to border gate

1. If goods transported from or to border gate are transferred directly from the exporting country to the importing country without going through a Vietnamese border gate, customs procedures are not required to be carried out.

2. If goods transported from or to border gate are transported directly from the exporting country to the importing country through a Vietnamese border gate but not consigned in bonded warehouses or transshipment areas at Vietnamese ports, customs offices shall supervise goods until they are actually exported out of Vietnam.

3. If goods are transported from the exporting country to the importing country through a Vietnamese border gate and consigned in bonded warehouses or transshipment areas at Vietnamese ports, customs procedures shall be carried out as for goods brought into and out of bonded warehouses and cargo transshipment areas at Vietnamese ports.

4. Goods traded by mode of transportation from or to border gate must be brought out of the Vietnamese territory through the border gate of importation.

5. Goods traded by mode of transportation from or to border gate are exempt from inspection. In case of detecting signs of violation, customs inspection shall be conducted under Article 14 of this Circular.

Section 3. OTHER CASES

Article 39. Customs procedures for imports and exports for the performance of processing contracts with foreign traders

Customs procedures for imports and exports for the performance of processing contracts with foreign traders comply with the Finance Ministry's Circular No. 116/2008/TT-BTC of December 4, 2008. guiding customs procedures for goods processed for foreign traders.

Article 40. Customs procedures for imports and exports subject to single registration of customs declarations

1. Single registration of declarations is applicable to imports and exports of all types which meet the following conditions:

a/ Names of goods on customs declarations are unchanged within the validity duration of single-registered declarations;

b/ Goods declared on declarations are under the same contract; the goods trading contract has a term on multiple delivery of goods;

c/ Enterprises being goods owners have a good record of customs law observance.

2. Validity of a registered declaration

a/ A declaration is valid within the validity duration of a contract. For processed goods indicated in a contract annex, the declaration is valid within the annex's validity duration.

b/ A declaration's validity will terminate ahead of time in the following cases:

b.1/ There is a change in duty policy or import and export management policy applicable to the goods items indicated on the declaration;

b.2/ The import or export permit or the contract expires;

b.3/ The enterprise has fully imported or exported the volume of goods indicated on the declaration;

b.4/ The enterprise notifies its discontinuation to carry out procedures for the import or export of the whole volume of goods indicated on the declaration;

b.5/ The enterprise imports or exports each time goods with names or codes which are different from those indicated on the single-registered customs declaration;

b.6/ The enterprise is subject to a coercive measure within the validity duration of the single-registered declaration;

b.7/ Within the validity duration of a single-registered declaration, the enterprise commits a violation of law. failing to satisfy the condition mentioned at Point c. Clause 1 of this Article.

3. Import or export procedures in the form of single registration of declarations shall be carried out at district-level Customs Departments.

4. Procedures for single registration of declarations

a/ The customs declarant shall fill in the customs declaration and the imports or exports monitoring book. Some items on the declaration for each importation or exportation (transportation documents, means of transport) need not to be filled in.

b/ A customs dossier comprises:

b.1/ The customs declaration of imports or exports: to submit 2 originals;

b.2/ The goods trading contract or paper of equivalent legal validity: to submit 1 copy;

b.3/ The import or export permit issued by a competent state management agency (for goods for which import or export permit is required under law): to submit 1 copy and produce the original for comparison and issuance of a slip for monitoring and reconciliation, or submit 1 original (if goods indicated on the single-registered declaration are all allowed to be imported or exported under the permit);

b.4/ The imports or exports monitoring book: 2 books (made according to a form provided by the General Department of Customs).

c/ The direct-level Customs Department shall receive dossiers, register declarations and return one declaration and one imports or exports monitoring book to the enterprise.

5. Procedures to be carried out upon each importation or exportation

a/ The customs declarant shall submit papers in the customs dossier prescribed for each mode of importation or exportation (except those already submitted upon declaration registration); produce the registered customs declaration and the imports or exports monitoring book.

b/ The head of the district-level Customs Department shall, based on the form and extent of inspection notified through the risk management system upon customs declaration registration and on the practical situation at the time of each importation or exportation, decide on the form and extent of customs inspection appropriate to each importation or exportation.

6. Procedures for liquidation of declarations

a/ Responsibilities of the enterprise:

a.1/ Within 15 working days after a customs declaration expires, to carry out procedures for liquidation of the declaration with the district-level Customs Department;

a.2/ To submit the liquidation dossier, comprising the customs declaration and the imports or exports monitoring book.

b/ The district-level Customs Department shall check, compare and certify the total volume of actually imported or exported goods in the customs declaration.

Article 41. Customs procedures for on-spot imports and exports

1. Interpretation of terms

a/ On-spot imports or exports means goods exported by Vietnamese traders (including also foreign-invested traders and export-processing enterprises) to foreign traders that designate other Vietnamese traders to receive those goods in Vietnam.

b/ On-spot exporter (below referred to as exporting enterprise) means an entity designated by a foreign trader to deliver goods in Vietnam.

c/ On-spot importer (below referred to as importing enterprise) means an entity that purchases goods from a foreign trader which are designated by that foreign trader to be received goods in Vietnam from an exporting enterprise.

2. Bases for determining on-spot imports or exports

a/ For processed products; hired or borrowed machinery and equipment; redundant raw materials, auxiliary materials and supplies; and scraps and discarded products under processing contracts: Clause 3, Article 33 of the Government's Decree No. 12/20067ND-CP of January 23. 2006. detailing the Commercial Law regarding goods international trading and goods trading agency, processing and transit with foreign parties.

b/ For goods of foreign-invested enterprises: the guidance of the Ministry of Industry and Trade.

c/ For goods of other types: Clause 2. Article 15 of Decree No. 154/2005/ND-CP.

3. Customs procedures for on-spot import or export shall, depending on the mode of importation or exportation, be carried out at the district-level Customs Department of the locality which is the most convenient as selected by the enterprise.

4. A customs dossier comprises:

a/ The on-spot import or export declaration (made according to Appendix IV with use instructions provided in Appendix V to this Circular): to submit 4 originals;

b/ The goods trading contract or processing contract designating the delivery of goods in Vietnam (for exporters); the goods trading contract or processing contract designating the receipt of goods in Vietnam (for importers); and the hiring or borrowing contract: to submit 1 copy;

c/ The added-value invoice issued by the exporting enterprise (the original handed to customer): to submit 1 copy;

d/ Other papers prescribed for each mode of importation or exportation (except the bill of lading).

5. Within 30 days after the exporting enterprise signs 4 customs declarations for certification of the delivery of goods to the importing enterprise, the on-spot importing enterprise and on-spot exporting enterprise shall carry out customs procedures.

Past the above time limit, if the on-spot importing enterprise has completed customs procedures while the on-spot exporting enterprise has not yet carried out customs procedures, the customs office carrying out on-spot export procedures shall make a written record and administratively sanction the on-spot exporting enterprise, and carry out customs procedures without canceling the customs declaration.

6. Customs procedures for on-spot import

a/ Responsibilities of the exporting enterprise:

a.1/ To fully fill in the items in 4 declarations reserved for exporting enterprises, sign and append its seal;

a.2/ To hand 4 customs declarations, goods and the added-value invoice (the original handed to customer, indicating the foreign trader's name, the importing enterprise's name and Vietnam-based place for goods delivery) to the importing enterprise.

b/ Responsibilities of the importing enterprise:

b.1/ After receiving 4 customs declarations, to completely fill in the items in these declarations as required;

b.2/ To receive and preserve goods delivered by the on-spot exporting enterprise pending the decision of the district-level Customs Department carrying out on-spot import procedures on the form and extent of customs inspection;

Goods exempt from physical inspection may be immediately put into production; goods subject to physical inspection may be put into production only after inspection.

b.3/ To submit the customs dossier and samples of on-spot imports (for those used as raw materials for export processing and production) to the district-level Customs Department of the locality where the enterprise carries out import procedures, in order to carry out on-spot import procedures under regulations, depending on each mode of importation;

b.4/ After completing on-spot import procedures, to keep one declaration and hand 2 others to the exporting enterprise.

c/ Responsibilities of the district-level Customs Department carrying out on-spot import procedures:

c.1/ To receive and register declarations, decide on the form and extent of inspection under regulations, depending on each mode of importation, and inspect duty calculation (for dutiable goods) for imports under current regulations. To seal and hand samples (if any) to the enterprise for preservation and production to the customs office upon request;

c.2/ To inspect goods subject to inspection;

c.3/ To certify the completion of customs procedures, sign and append an officer seal to the 4 declarations;

c.4/ To keep one declaration and documents submitted by the enterprise and return to the importing enterprise 3 declarations and documents produced by the enterprise;

c.5/ To send a written notice to the tax agency directly managing the on-spot importing enterprise for monitoring or an electronic notice if network connection is available between the district-level Customs Department and the local tax agency.

7. Customs procedures for on-spot export

a/ After receiving 2 on-spot import-export declarations certified by the customs office carrying out import procedures, the exporting enterprise shall submit the customs dossier to the district-level Customs Department of the locality where the enterprise carries out export procedures, in order to carry out on-spot export procedures.

b/ Responsibilities of district-level Customs Departments carrying out on-spot export procedures:

b.1/ To receive customs dossiers of on-spot export;

b.2/ To take the steps of declaration registration under regulations, suitable to each mode of importation or exportation: and inspect duty calculation (if any). To certify the completion of customs procedures, sign and append an officer seal to customs declarations;

b.3/ To keep one declaration and documents submitted by the enterprise and return to the enterprise one declaration and documents produced by the enterprise.

8. In case the on-spot exporting enterprise and on-spot importing enterprise carry out procedures at the same district-level Customs Department, this Customs Department shall sign for certification in both sections for the customs office carrying out export procedures and customs office carrying out import procedures.

9. For on-spot imported processed products for trading in the inland, customs procedures shall be carried out under Circular No. 116/2008/TT-BTC rather than the guidance of this Article.

10. The liquidation and duty refund (non-collection) comply with Section 6, Part V of this Circular.

Article 42. Customs procedures for imports or exports for the implementation of investment projects

1. Customs procedures for imports or exports for enterprises' activities comply with regulations applicable to each mode of importation or exportation guided in this Circular.

2. Customs procedures for imports for the formation of fixed assets; and raw materials, supplies, parts or semi-finished products to serve production under projects eligible for investment incentives:

a/ To register lists of duty-exempt imports with the customs office in case of importation of goods for the formation of fixed assets; duty-exempt raw materials, supplies, parts or semi-finished products to serve production under projects eligible for investment incentives;

Registration procedures are guided in Article 101 of this Circular.

b/ Import procedures

b.1/ The enterprise shall carry out customs procedures for importation at the district-level Customs Department of the locality where the goods are imported or the district-level Customs Department of the locality where an investment project is formulated.

b.2/ Customs procedures are similar to those for commercial imports or exports specified in Chapter I, Part II of this Circular. In addition, some other jobs shall be done under Articles 101, 102 and 103 of this Circular.

3. Liquidation of imports

a/ Forms of liquidation, goods subject to liquidation, liquidation conditions and dossiers of liquidation of duty-exempt imports are guided in the Trade Ministry's Circular No. 04/2007/TT-BTM of April 4, 2007, guiding import, export, processing and liquidation of imports and sale of products of foreign-invested enterprises.

The liquidation of duty-exempt imports of domestic investment enterprises is guided in Circular No. 04/2007/TT-BTM.

b/ Liquidation procedures shall be carried out at the customs office where the list of duty-exempt imports is registered.

c/ Liquidation procedures

c.1/ The enterprise or liquidation board shall prepare a document stating the liquidation reason, names, codes and volumes of to-be-liquidated goods under import declaration No .... dated .... and send it to the customs office where the list of duty-exempt imports is registered.

c.2/ In case of liquidation in the form of export, the enterprise shall make an export declaration, In case of liquidation in the form of sale in the Vietnamese market, or donation, duty declaration and calculation complies with the guidance in this Circular, and a new declaration is not required to be made.

c.3/ In case of destruction, the enterprise shall comply with regulations of the environment management agency and the customs office's supervision.

Article 43. Customs procedures for goods brought out of and into ports of transshipment

1. Customs procedures for goods brought out of and into ports of transshipment for transportation
abroad

a/ Customs declaration shall be made for goods brought into and out of ports of transshipment in the same declaration according to a form provided by the General Department of Customs. Customs declaration shall be made by transshipment service providers.

b/ A customs dossier comprises the original declaration of transshipped goods.

c/ For inspection-exempt goods brought into and out of ports of transshipment, the customs office shall only check the quantity of containers and compare numbers and markings of containers with the declared ones. If detecting violations, the customs office shall conduct inspection under regulations.

d/ For goods transshipped via the Vietnamese territory, customs procedures are similar to those for goods in transit.

2. Liquidation of declarations of transshipped goods

a/ Within 10 days after all goods are brought out of a port of transshipment, the transshipment service provider shall liquidate declarations of transshipped goods.

b/ Quarterly, within 15 days after the reporting period, the transshipment service provider shall report on and compare the quantity of goods brought into and out of and kept in the transshipment area to the customs office of the transshipment area.

3. Goods left stuck at ports of transshipment shall be handled like imports left stuck at seaports under the Finance Ministry's Circular No. 05/2003/TT-BTC of January 13,2003, guiding the handling of goods left stuck at Vietnamese seaports.

Article 44. Customs procedures for goods brought into or out of non-tariff zones in economic zones or border-gate economic zones; means of transport on entry, exit or in transit via non-tariff zones

1. Goods brought into or out of non-tariff zones are subject to customs clearance, inspection and supervision.

Goods of a certain type are subject to the process of customs procedures currently applicable to that type.

2. When bringing goods from abroad into a non tariff zone, the customs declarant shall properly fill in the customs declaration required for each mode of importation and submit it to the customs office managing this non-tariff zone, stating that the goods are duty-exempt (except goods items ineligible for duty incentives for imports).

Non-tariff zone enterprises importing raw materials or supplies for production and business shall register with the customs office names of to-be-produced products, names of imported raw materials or supplies and norms of raw materials and supplies imported for production. Norms of raw materials and supplies imported for producing goods for sale in non-tariff zones shall be registered before reporting on liquidation. The registration of norms of raw materials and supplies imported for export processing and production complies with relevant regulations.

In case non-tariff zone enterprises import raw materials, supplies or parts for producing goods for sale on the inland market, the customs declarant shall, when registering import declarations, register and declare names and volumes of goods, kinds and value of each imported raw material, supply or part: names of products produced in non-tariff zones from imported raw materials, supplies or parts for sale on the inland market.

3. Customs procedures for goods brought from the inland into non-tariff zones

a/The inland enterprise shall carry out customs procedures according to regulations applicable to each mode of exportation at the customs office in the inland or the customs office managing the non-tariff zone. If customs procedures are carried out at the customs office in the inland, the transportation of goods into the non-tariff zone complies with regulations applicable to exports transported from or to border gate.

Non-tariff zone enterprises shall carry out customs procedures according to regulations applicable to each mode of importation at the customs office managing the non-tariff zone.

b/ Physical inspection of goods complies with regulations applicable to goods exported abroad. If procedures for goods brought into a non-tariff zone are carried out by a customs office other than the customs office managing the non-tariff zone, the customs office managing the non-tariff zone shall, when detecting violations, re-inspect goods under regulations.

4. Customs procedures for goods exported abroad from non-tariff zones

a/ Customs procedures for goods exported abroad from non-tariff zones shall be carried out under regulations applicable to each mode of exportation.

b/ For goods imported from abroad or the inland by non-tariff zone enterprises for exporting them in their original state abroad, when carrying out export procedures, the enterprise shall fill in the export declaration "export of goods imported from abroad in their original state in declaration No. ..." or "export of goods imported from the inland in their original state in declaration No. enclosed with the initial import declaration and manifest of goods (if any).

5. Customs procedures for goods brought from non-tariff zones into the inland

a/ Non-tariff zone enterprises shall carry out export procedures under regulations applicable to each mode of exportation. Inland enterprises shall carry out import procedures under regulations applicable to each mode of importation. Import and export procedures shall be carried out at head offices of customs offices managing non-tariff zones.

b/ To help inland enterprises calculate payable duty amounts upon carrying out import procedures, non-tariff zone enterprises shall:

b.1/ Before carrying out export procedures, register with the customs office norms of imported raw materials, supplies or parts constituting the products, if exports are produced in non-tariff zones.

When carrying out export procedures, fill in export declarations the names and types of imported raw materials, supplies or parts constituting the products.

b.2/ In case goods are imported from abroad or the inland by non-tariff zone enterprises for exporting them in their original state into the inland, when carrying out export procedures, fill in the export declaration "export of goods importedfrom abroad in their original state in declaration No. ..." or "export of goods imported from the inland in their original state in declaration No. enclosed with the initial import declaration and manifest of goods (if any).

b.3/ Supply inland enterprises with adequate dossiers and data for calculating payable duty amounts.

6. Goods processing between non-tariff zone enterprises and inland enterprises

a/ In case inland enterprises undertake to process goods for non-tariff zone enterprises: Inland enterprises shall register processing contracts and carry out customs procedures for those contracts at customs offices managing non-tariff zones. Customs procedures are similar to those for processing for foreign traders.

b/ In case inland enterprises order goods processing by non-tariff zone enterprises: Inland enterprises shall register processing contracts and carry out customs procedures for those contracts at customs offices managing non-tariff zones or customs offices in the inland. Customs procedures are similar to those applicable to inland enterprises placing overseas processing orders.

7. Customs procedures for goods purchased at shops or department stores in non-tariff zones and
brought into the inland

a/ Persons who purchase goods at shops or department stores in non-tariff zones and bring them into the inland shall pay import duty thereon under regulations before bringing the goods out of non-tariff zones.

For those entitled to purchase duty-free goods within quotas in non-tariff zones in border-gate economic zones under the Prime Minister-issued Regulation on operation of non-tariff zones, they shall pay duty on the volumes of goods in excess of duty-free quotas brought into the inland.

b/ When purchasing goods at shops or department stores in non-tariff zones, purchasers shall produce identity cards or passports (for foreigners) to goods sellers and to gate-control customs offices when bringing goods out of non-tariff zones.

c/ When selling goods to customers, sellers shall issue sale invoices and record every sale in the sale monitoring books indicating names, addresses and numbers of identity cards or passports of purchasers; quantity, unit price and value of goods sold to each purchaser.

d/ Depending on specific conditions in each non-tariff zone, duty on goods purchased in non-tariff zones and brought into the inland shall be collected in either of the following ways:

d.1/ Purchasers declare and pay duty at non-tariff zones' control-gate customs offices:

- Before bringing goods out of non-tariff zones, purchasers shall declare duty-liable goods in non­commercial declarations; submit declarations, produce identity cards, goods and sale invoices (originals handed to purchaser) to non-tariff zones' gate customs offices;

- Non-tariff zones' gate customs offices shall check the identity cards against their holders who bring the goods and the goods against their customs declarations and sale invoices, and. if all details match, issue duty receipts, collect duty amounts and remit them into the state budget according to law.

d.2/ Customs offices managing non-tariff zones authorize goods sellers to collect duty:

- The authorization of goods sellers to collect duty complies with Clause 2. Article 3 of Decree No. 85/2007/ND-CP. Responsibilities of authorized duty collectors and tax administration agencies are defined in Clauses 3 and 4. Article 3 of Decree No. 8572007/ND-CP;

- When bringing goods out of non-tariff zones, purchasers shall produce their identity cards, goods, sale invoices and duty receipts to non-tariff zones* gate-control customs offices;

- Non-tariff zones' gate customs offices shall check the identity cards against their holders who bring the goods and the goods with their sale invoices and duty receipts. If detecting any disparity between goods bringers and photos in the identity cards, between the identity cards' numbers indicated on sale invoices or duty receipts and those of the identity cards produced by goods bringers. or between goods brought out of non-tariff zones and those indicated on sale invoices or duty receipts, customs offices shall make records thereof and handle the violations in accordance with law.

8. Customs supervision of goods brought out of, into or via non-tariff zones

a/ Non-tariff zones must have fences separating them from the outside, and customs control gates for supervising goods brought out of and into the areas.

b/ Goods brought out of or into non-tariff zones and goods transported via non-tariff zones to be imported into the inland or exported abroad must go through customs control gates and are subject to customs supervision at these gates.

c/ Goods imported from abroad into the inland or goods exported abroad from the inland via non-tariff zones must follow the routes jointly prescribed by customs offices managing non-tariff zones and non-tariff zone management boards.

9. Customs procedures and supervision of means of transport on entry, exit or in transit via non-tariff zones (for non-tariff zones with road border gates) comply with regulations applicable to means of transport on entry, exit or in transit via Vietnam.

10. Liquidation reporting procedures

a/ Biannually production and business enterprises in a non-tariff zone shall, within 15 days after the reporting period, report to the customs office on imports and exports in the period and on ex-warehoused, warehoused and in-stock goods according to a form provided by the General Department of Customs.

Reporting dossiers include:

a.1/ Dossiers to be submitted:

- General list of raw materials and supplies imported in the reporting period: 2 originals;

- General list of raw materials and supplies purchased in the non-tariff zone in the reporting period (if any): 2 originals;

- General list of products exported in the reporting period: 2 originals;

- General list of products sold in the non-tariff zone in the reporting period (if any): 2 originals:

- General list of raw materials and supplies used for export production and sold in the non-tariff zone in the reporting period: 2 originals:

- Report on raw materials and supplies ex-warehoused, warehoused and left in stock in the reporting period: 2 originals;

- Copies of invoices of raw materials and supplies purchased in the non-tariff zone in the reporting period (if any):

- Copies of invoices of products sold in the non-tariff zone in the reporting period (if any).

a.2/ Dossiers to be produced:

- Declarations of raw materials or supplies imported in the reporting period:

- Declarations of products exported in the reporting period:

- Originals of invoices of raw materials or supplies purchased in the non-tariff zone in the reporting period (if any);

- Originals of invoices of products sold in the non-tariff zone in the reporting period (if any).

b/ Monthly, commercial business enterprises in a non-tariff zone shall, not later than the 15th of the subsequent month, report on imports and exports in the period and on ex-warehoused, warehoused and in-stock goods to the customs office managing the non-tariff zones

Reporting dossiers include:

b.1/ Dossiers to be submitted:

- General list of goods imported from abroad in the reporting period: 2 originals;

- General list of goods imported from the inland in the reporting period (if any): 2 originals;

- General list of goods purchased in the non-tariff zone in the reporting period (if any): 2 originals;

- General list of goods sold in the non-tariff zone in the reporting period: 2 originals;

- General list of goods exported in the reporting period (if any): 2 originals;

- Report on goods ex-warehoused, warehoused and left in stock in the reporting period: 2 originals:

- Copies of invoices of goods purchased and sold in non-tariff zones in the reporting period (if any).

b.2/ Dossiers to be produced:

- Declarations of goods imported or exported in the reporting period;

- Originals of invoices of goods sold or purchased in the non-tariff zone in the reporting period (if any);

c/ For processed goods, liquidation procedures comply with regulations on liquidation of processing contracts.

d/ For enterprises conducting production and business, commercial business and goods processing simultaneously, liquidation shall be conducted according to the form of production, business or processing.

e/ Customs offices managing non-tariff zones shall examine and compare enterprises' reports, and inspect goods left in stock when necessary; and handle violations of illegally taking imports in non-tariff zones into the inland.

If detecting that goods brought from the inland into non-tariff zones are brought back into the inland, customs offices managing non-tariff zones shall notify provincial-level Tax Departments of localities where inland enterprises bringing goods into non-tariff zones are headquartered, for coordinated handling.

Article 45. Customs procedures for imports and exports of export-processing enterprises

1. General principles

a/ Customs procedures for imports and exports of export-processing enterprises are applicable to export-processing enterprises inside and outside export-processing zones.

b/ Export-processing enterprises' imports and exports must go through customs procedures under regulations applicable to each mode of importation or exportation. Particularly, the purchase of stationery and goods in the inland market for export-processing enterprises' day-to-day activities complies with Article 21 of the Government's Decree No. 29/2008/ND-CP of March 14, 2008, on industrial parks, export-processing zones and economic zones.

c/ Goods transferred internally within an export-processing enterprise are not subject to customs procedures.

d/ Export-processing enterprises' imports shall be transported from border gates of importation to export-processing enterprises, while their exports shall be transported from export-processing enterprises from or to border gates of exportation.

e/ Customs offices managing export-processing zones and export-processing enterprises shall conduct direct supervision at entrances of export-processing zones and at export-processing enterprises only when necessary as decided by directors of provincial-level Customs Departments.

2. Places for customs clearance

a/ For imports and exports: Customs procedures shall be carried out at customs offices managing export-processing enterprises.

b/ For goods processed between export-processing enterprises and inland enterprises:

Inland enterprises shall carry out customs procedures at customs offices managing export-processing enterprises or district-level Customs Departments of localities where inland enterprises are headquartered.

c/ For goods processed between two export-processing enterprises: Processing enterprises shall register processing contracts and carry out customs procedures at their managing customs offices.

3. Customs procedures for export-processing enterprises' imports and exports

a/ For imports from abroad

a.1/ For imports for the formation of fixed assets, customs procedures shall be carried out according to regulations applicable to duty-exempt goods imported for the formation of fixed assets under Point b, Clause 2, Article 42 of this Circular.

a.2/ For raw materials and supplies imported for export production, export-processing enterprises shall carry out import procedures under regulations applicable to commercial imports, except for duty declaration and calculation.

a.3/ Goods processed for foreign traders comply with the guidance in Circular No. 116/2008/TT-BTC.

b/ For export-processing enterprises' goods exported abroad, these enterprises shall carry out export procedures under regulations applicable tc commercial exports, except for duty declaration and calculation.

c/ For export-processing enterprises' goods sold into the inland

c.1/ For products produced and sold into the inland by export-processing enterprises, export-processing enterprises and inland enterprises shall carry out customs procedures like those for commercial imports or exports.

c.2/ Scraps and discarded products collected during production shall be handled as follows:

- For scraps and discarded products of commercial value which are allowed for sale into the inland, inland enterprises shall carry out import procedures under regulations applicable to commercial imports:

- Scraps and discarded products of no commercial value shall be destroyed under law and supervision of customs offices managing export-processing enterprises.

d/ For goods exported from the inland into export-processing enterprises, inland enterprises and export-processing enterprises shall carry out customs procedures as for commercial imports or exports.

e/ For processed goods (except those processed for foreign parties)

e.1/ For goods processed by inland enterprises for export-processing enterprises, inland enterprises shall carry out customs procedures under regulations on goods processing for foreign traders.

e.2/ For goods processed by export-processing enterprises for inland enterprises, inland enterprises shall carry out customs procedures under regulations on overseas processing ordering.

e.3/ For goods processed between export-processing enterprises, processing enterprises shall carry out customs procedures under regulations on goods processed for foreign traders.

g/ For goods traded between export-processing enterprises, customs procedures shall be carried out under the guidance on customs procedures for on-spot imports or exports under Clauses 6 and 7, Article 41 of this Circular (except regulations on on-spot import or export conditions).

4. Procedures for liquidation of export processing enterprises' raw materials or supplies

a/Export-processing enterprises' raw materials or supplies shall be liquidated only in terms of quantity according to each type of imports or exports.

b/ Time limit and place for liquidation

b.1/ In case of processing, liquidation shall be conducted within the time limit for liquidation of processing contracts at district-level Customs Departments of localities where processing contracts are registered.

b.2/ In case of export production, liquidation shall be conducted on a quarterly basis, not later than the 15th of the first month of the subsequent quarter at customs offices managing export-processing enterprises. Enterprises may request to conduct liquidation on a monthly basis, before the 15* of the subsequent month.

c/ Liquidation dossiers

c.1/ In case of processing, liquidation dossiers comply with regulations on liquidation of goods processed for foreign traders.

c.2/ In case of export production, a liquidation dossier comprises:

- General list of declarations of raw materials and supplies imported for export production to be liquidated (form No. 10/HSTK-CX provided in Appendix VI to this Circular): to submit 1 original and produce the customs declarations for comparison;

- General list of declarations of export products to be liquidated (form No. 11/HSTK-CX provided in Appendix VI to this Circular): to submit 1 original and produce the customs declarations for comparison;

- List of norms (form No. 07/DKDM-SXXK provided in Appendix VI to this Circular) of each goods code: to produce 1 original;

- Report on imported raw materials and supplies warehoused, ex-warehoused and left in stock (form No. I2/HSTK-CX provided in Appendix VI to this Circular): to submit 2 originals (one of them to be returned to the enterprise when inspection finishes).

d/ In case export-processing enterprises are transformed into normal enterprises or vice versa, their imported assets and goods shall be handled as follows:

d.1/ In case export-processing enterprises are transformed into enterprises ineligible for export-processing incentives:

- To liquidate imported assets and goods;

- To identify imported assets and goods left in stock;

- To collect duty under regulations;

- Liquidation and identification of imported assets or goods shall be conducted before enterprise transformation.

d.2/ In case enterprises ineligible for export-processing incentives are transformed into export-processing enterprises:

- Enterprises shall report on the quantity of raw materials and supplies still left in stock; customs offices shall inspect these raw materials and supplies and settle tax-related matters under regulations;

- Before transformation, enterprises shall fully pay outstanding duty and fine amounts to customs offices. Customs offices shall apply duty and customs policies to export-processing enterprises only after enterprises have fulfilled tax and customs obligations towards customs offices.

5. Liquidation of machinery, equipment and means of transport for the formation of fixed assets

a/ Forms of liquidation, goods to be liquidated, liquidation conditions, and dossiers of liquidation of duty-exempt imports comply with the guidance in Circular No. 04/2007/TT-BTM.

b/ Liquidation procedures shall be carried out at customs offices managing export-processing enterprises.

c/ Liquidation procedures

c.1/ The enterprise or liquidation board shall prepare a document stating liquidation reasons, names, codes and volumes of goods to be liquidated under import declaration No …. dated.... and send it to the customs office managing export-processing enterprises.

c.2/ In case of liquidation in the form of export, the enterprise shall make an export declaration. In case of liquidation in the form of sale in the Vietnamese market, or donation, it shall make a declaration according to the form of liquidation and pay duty under regulations.

c.3/ In case of destruction, enterprises shall comply with regulations of environment management agencies and customs supervision.

Article 46. Customs procedures for goods brought into and out of tax-suspension warehouses

1. Goods that may be brought into and out of tax-suspension warehouses are imported raw materials for which duty is not yet required to be paid for the production of exports by the enterprises having these tax-suspension warehouses.

Enterprises shall compile separate customs dossiers for imported raw materials put into tax-suspension warehouses and register volumes of exported products in a plan year.

2. Customs procedures for imported raw materials put into tax-suspension warehouses comply with regulations applicable to raw materials imported for export production. Goods stored in tax-suspension warehouses which are damaged or deteriorated in quality, failing to meet production requirements, shall be handled under Article 29 of Decree No. 154/2005/ND-CP.

3. Liquidation procedures:

a/ At the year-end (December 31 every year), not later than January 31 of the subsequent year, enterprises shall make general lists of import customs declarations and total volumes of imported raw materials put into tax-suspension warehouses, general lists of export customs declarations and total volumes of raw materials constituting products already exported, re-exported or destroyed, and send them to customs offices.

b/ Procedures for liquidation and duty payment and refund for imports put into tax-suspension warehouses

- Procedures for liquidation of raw materials or supplies stored in tax-suspension warehouses are similar to those for liquidation of export-processing enterprises' raw materials or supplies guided in Clause 4. Article 45 of this Circular.

- If the quantity of raw materials constituting exported and re-exported products is smaller than the quantity of imported raw materials put into tax-suspension warehouses, enterprises shall pay duty on the not-yet-exported quantity of raw materials under import customs declarations after the period of 365 days, counting from the date of registration with customs offices to the date of liquidation. The quantity of raw materials for which duty payment has not yet become due may be transferred to the subsequent fiscal year for liquidation.

- The quantity of raw materials on which duty has been paid but which is then put into production and exported is eligible for duty refund applicable to raw materials imported for export production as guided in Article 117 of this Circular.

Article 47. Customs procedures for goods brought into and out of container freight stations (CFS)

1. Imports brought into CFS are goods not yet cleared from customs procedures and being subject to customs supervision and management.

2. Exports brought into CFS are goods which have been cleared from customs procedures or for which customs declarations have been registered at outside-border gate customs offices but which will be physically inspected at CFS.

3. Customs procedures for the transportation of goods brought into or out of CFS are similar to those for the transportation of goods lots transported from or to border gate as guided by the General Director of Customs.

4. Bases for certifying the actual exportation of goods consigned in CFS are bills of lading for loading goods onto means of transport on exit. Actual exportation shall be certified by customs offices of border gates of exportation.

Article 48. Customs procedures for machinery and equipment temporarily imported for re-export or temporarily exported for re-import for work construction or investment projects, and rent and leased assets

Customs procedures for machinery and equipment temporarily imported for re-export or temporarily exported for re-import for work construction or investment projects, and rent and leased assets comply with regulations applicable to commercial imports or exports.

Article 49. Customs procedures in other cases of temporary import for re-export or temporary export for re-import

1. For parts or spare parts temporarily imported without contracts for repair of foreign seagoing ships or aircraft

a/ Customs declarants

a.1/ For temporarily imported parts or spare parts carried by the aircraft or seagoing ships upon entry, customs declarants are aircraft or ship operators.

a.2/ For parts or spare parts consigned to addresses of shipping agents, customs declarants are those agents.

b/ Customs procedures

b.1/ Declaration shall be made on the form of non-commercial declaration.

b.2/ Temporarily imported parts or spare parts which have not been used up must be re-exported out of Vietnam. If they are sold in Vietnam, they must comply with regulations on imports and exports management policies and tax policies like imports from abroad. Shipping agents or purchasers shall carry out import procedures with customs offices.

b.3/ Parts or spare parts disassembled upon repair or replacement must be re-exported out of Vietnam or disposed of under law.

2. For parts or spare parts temporarily imported for repair of seagoing ships or aircraft under contracts signed between foreign ship owners and Vietnam-based ship repair factories, customs procedures shall be carried out under regulations applicable to processing for foreign parties.

3. Customs procedures for goods temporarily imported for re-export or temporarily exported for re-import for display at trade fairs or exhibitions comply with regulations applicable to commercial imports or exports and the following specific regulations:

a/ Customs dossiers: Apart from papers required for commercial imports or exports, there must be also:

a.1/ A written invitation to a fair or exhibition;

a.2/ A competent agency's decision on the fair or exhibition organization.

b/ Customs procedures for goods temporarily imported for re-export or temporarily exported for re-import for display at fairs or exhibitions shall be carried out at district-level Customs Departments of localities where fairs or exhibitions are organized or at border-gate customs offices.

c/ Time limit for re-export or re-import

c.1/ Goods temporarily imported for display at a trade fair or exhibition in Vietnam must be re­exported within 30 days after the end of the fair or exhibition.

c.2/ The time limit for temporary export of goods for display at an overseas trade fair or exhibition is one year after the goods are temporarily exported. Past this time limit, goods which are not re-imported will be liable to duty and other financial obligations under Vietnamese law.

d/ The sale and donation of goods at fairs or exhibitions comply with Articles 136 and 137 of the Commercial Law.

4. Liquidation of declarations of temporary import for re-export or temporary export for re­-import

a/ District-level Customs Departments of localities where temporary import or temporary export procedures are carried out shall monitor, manage and liquidate declarations of temporarily imported or temporarily exported goods.

b/ The time limit for liquidation is specified in Clause 1, Article 131 of this Circular.

c/ A liquidation dossier comprises:

c.1/ A written request for liquidation of the temporary import or temporary export declaration, specifying the temporary import declaration-re-­export declaration, the quantity of temporarily imported and re-exported goods, which are similar in the case of temporary export for re-import:

c.2/ A temporary import declaration and re-­export declaration or temporary export declaration and re-import declaration;

c.3/ Other relevant papers.

Article 50. Customs procedures in case of temporary import or temporary export of goods containers by rotation mode

1. These containers include:

a/ Empty containers with or without special-purpose suspension hooks;

b/ Flex tanks.

2. Customs procedures

a/ For transporters containers

a.1/ Upon importation, the transportation agent shall submit a manifest of transported cargo, listing imported containers.

a.2/ Upon exportation, the transportation agent shall submit a list of empty containers before loading them onto means of transport. The transporter or transportation agent shall submit a manifest of transported cargo.

b/ If the above containers do not belong to transporters, customs declarants (having goods already or to be contained in these containers) shall make written explanations in order to apply procedures for this mode.

Article 51. Customs procedures for returned exported goods

1. Forms of re-importing returned exported goods (below referred to as re-import of returned goods) include:

a/ Re-import of returned goods for repair or re-processing (collectively referred to as re­processing) then re-export;

b/ Re-import of returned goods for sale in the inland (not applicable to goods processed for foreign traders);

c/ Re-import of returned goods for destruction in Vietnam (not applicable to goods processed for foreign traders);

d/ Export of goods to other foreign partners.

2. Places for carrying out procedures for re-importing returned goods:

a/ District-level Customs Departments which have carried out procedures for exporting those goods;

b/ In case a returned goods lot contains goods of different export lots, re-import procedures shall be carried out at any of district-level Customs Departments which have carried out procedures for exporting those goods.

3. Re-processed goods may go through re-export procedures at district-level Customs Departments which have carried out procedures for their re-import. In case outside-border gate customs offices (other than border-gate customs offices) carry out procedures for temporary import and temporary export of goods, procedures for these goods are similar to those for imports or exports transported from or to border gate.

4. Procedures for re-import of returned goods

a/ A customs dossier comprises:

a.1/ Written request for goods re-import, indicating which export declaration the goods belong to. whether or not tax refund or non-collection has been permitted by the customs office, and whether or not input value-added tax credit has been declared to the tax office (stating the number of the tax refund or non-collection decision), and the reason for re-import (for re­processing, sale in the inland or destruction; if goods are imported for re-processing, the reprocessing place, time and method and wastage after re-processing must be indicated): to submit 1 original:

a.2/ The customs declaration of imports, manifest of goods and bill of lading are similar to those for commercial imports;

a.3/ The previous customs declaration of exports: to submit 1 copy:

a.4/ The foreign party's written notice of the return of goods: to submit 1 original.

b/ Customs offices shall carry out customs procedures like for commercial imports. Re-imported goods are subject to physical inspection. Goods-inspecting customs officers shall compare imports with kept samples of raw materials (if exported products are processed or produced for export and their samples have been taken: and raw materials have not been mutated in the course of production) and goods described in export declarations so as to ascertain whether goods re-imported back to Vietnam and previously exported goods are the same; and take samples or photos of re-imported goods (if samples cannot be taken) for comparison upon re-export.

c/ For goods re-imported for re-processing, the re-processing time limit must not exceed 30 days from the date re-import customs procedures are completed. Past this time limit, if goods are not yet re-exported, customs offices shall handle their tax-related matters under Point c. Clause 7. Article 112 of this Circular.

5. Procedures for re-exporting re-processed goods

a/ A customs dossier comprises:

a.1/ The exports declaration: to submit 2 originals;

a.2/ The declaration of imports (for re­processing): to submit 1 copy.

b/ Customs offices shall carry out procedures like for commercial exports. For goods lots subject to physical inspection, goods-inspecting customs officers shall compare actually re-exported goods with samples of goods taken upon re-import (or photos of goods when re-import procedures are carried out).

c/ If re-processed goods cannot be re-exported, enterprises shall explain in writing the failure to re-export to district-level Customs Departments carrying out re-import procedures and request them to consider and accept the following forms of handling:

c.1/ For re-processed products being processed goods:

- To carry out customs procedures like in the case of on-spot import or export for sale in the inland if conditions for on-spot import or export of processed products are fully met under Decree No. 12/2006/ND-CP; or.

- To destroy them if the processee requests their destruction in Vietnam and such destruction is permitted by provincial-level Natural Resources and Environment Services.

c.2/ Re-processed products other than processed goods shall be sold in the inland like goods re-imported for sale in the inland.

6. In case re-imported goods are exported products produced from imported raw materials or supplies; or procured goods eligible for import duty refund, customs offices carrying out re-­import procedures shall notify customs offices carrying out import-duty refund procedures (if these customs offices are not the same) of the cases falling under Points b and c. Clause 1, and Point c. Clause 5, of this Article, or the case beyond the time limit specified at Point c. Clause 4 of this Article, for handling their tax-related matters under Point c, Clause 7, Article 112 of this Circular.

Article 52. Customs procedures for imported goods which must be returned to foreign customers or re-exported to third countries or into non-tariff zones

1. Forms of returning goods include:

a/ Returning goods to their foreign sellers;

b/ Exporting goods to other foreign partners.

2. Goods-returning procedures shall be carried out at district-level Customs Departments that have carried out import procedures for those goods lots.

3. A customs dossier comprises:

a/ The enterprise's written explanation of the return of goods;

b/ The export declaration: to submit 2 originals;

c/ The previous import declaration: to submit 1 copy and produce the original;

d/ The foreign goods owner's written acceptance to receive back the goods (if goods are returned to their sellers): to submit 1 original; and the contract on sale of goods to a third country or re-export of goods into a non-tariff zone (if goods are re-exported to third countries or into non-tariff zones): to submit 1 copy.

4. Customs procedures shall be carried out like those for goods lots exported under commercial contracts. Returned goods are subject to physical inspection. Goods-inspecting customs officers shall compare goods samples taken upon import (if any); compare goods described in import declarations with actually re-exported goods; and indicate the quantity, quality and types of exports and the matching between actually exported goods and previously imported goods.

Article 53. Customs procedures for goods sold at duty-free shops

Customs management of goods sold at duty-­free shops complies with the Finance Ministry's separate guidance.

Article 54. Customs procedures for mailers, postal parcels, imports and exports consigned by post and imported and exported articles and goods consigned by express mail

Customs procedures for mailers, postal parcels, imports and exports consigned by post and imported and exported articles and goods consigned by express mail comply with the Finance Ministry's separate guidance.

Article 55. Customs procedures for goods brought into and out of bonded warehouses

1. Customs procedures for goods brought from abroad into bonded warehouses:

a/ For goods brought from abroad into bonded warehouses established within areas mentioned in Clause 2. Article 22 of Decree No. 154/2005/ND-CP, the bill of lading must indicate: "Goods consigned in bonded warehouses";

Imports brought into bonded warehouses within industrial parks, hi-tech parks, export-processing zones or other exclusive economic zones outside border gates (collectively referred to as industrial parks) are goods used for activities of enterprises in these industrial parks, enterprises in industrial parks and neighboring export-processing enterprises.

b/ A dossier to be submitted to the bonded warehouse-controlling customs office comprises:

b.1/ The declaration of warehousing/ex-warehousing: 2 originals;

b.2/ The bonded warehouse rent contract already registered with the customs office: 1 copy certified and sealed by the warehouse owner:

In case the goods owner is concurrently the bonded warehouse owner, a bonded warehouse rent contract is not required. The time limit for goods to be stored in bonded warehouses is the same as the case of having a bonded warehouse rent contract, counting from the date of registration of the declaration of warehousing to the date of expiration written in box 2 of the declaration of warehousing/ex-warehousing (form HQ/2002-KNQ).

b.3/ The written authorization for goods receipt (if authorization is not made in the bonded warehouse rent contract): 1 original; if the authorization is sent by fax. it must be signed and sealed by the warehouse owner;

b.4/ The bill of lading: 1 copy;

b.5/ The manifest of goods (particularly for cars and motorcycles, their frame and engine numbers must be indicated): 2 originals.

c/ Customs procedures for warehoused goods

c.1/ To register warehousing declarations.

c.2/ The bonded warehouse-controlling customs office shall compare the numbers of containers and seals, for goods in containers, or numbers and codes of goods bales, for baled goods, with those indicated in accompanying documents. If they all match and the seals and bales are unbroken, the customs office shall carry out warehousing procedures. If detecting the goods owner's violation of the customs law, the customs office shall conduct physical inspection of goods.

c.3/ Customs officers supervising warehoused goods shall sign warehousing/ex-warehousing customs declarations for certification that goods have been warehoused, and enter data in the computer for monitoring warehoused/ex-warehoused goods.

d/ Customs procedures for goods transported from border gates of importation to bonded warehouses in industrial parks comply with Article 57 of this Circular.

2. Customs procedures for goods coming from the inland to be put into bonded warehouses

a/ Goods coming from the inland may be put into bonded warehouses in the following cases:

a.1/ Export procedures for goods have been completed and goods are designated by foreign customers to be stored in bonded warehouses;

a.2/ The time limit for temporary import for re-­export of goods has expired;

a.3/ Goods re-export is coerced by a competent state agency;

a.4/ Goods in bonded warehouses have been brought into the inland for processing or re­processing, then brought back into the warehouses as designated by foreign customers.

b/ Customs procedures and dossiers

b.1/ Before putting goods into bonded warehouses, inland enterprises shall complete customs procedures under regulations applicable to each mode of exportation.

b.2/ To carry out procedures for border-gate transfer (if any) for goods transported from border gates to bonded warehouses.

b.3/ To register declarations and carry out warehousing procedures like for goods coming from abroad and put into bonded warehouses.

3. Customs procedures for goods in bonded warehouses to be exported

a/ A customs dossier comprises:

a.1/ The declaration of warehousing/ex-warehousing: to submit I original:

a.2/ The customs declaration of exports (except goods coming from abroad and put into bonded warehouses): to submit 1 copy (if an exports declaration is used for multiple ex-warehousing, to produce its original to the customs office for conciliation):

a.3/ The written authorization for ex-warehousing (if the authorization is not indicated in the warehouse rent contract);

a.4/ The ex-warehousing bill, made according to a form provided by the Ministry of Finance.

b/ The bonded warehouse-controlling customs office shall compare declaration documents submitted upon ex-warehousing with those used for carrying out warehousing procedures and actual goods lots. If they all match, the customs office shall carry out ex-warehousing procedures.

c/ Goods indicated in the warehousing/ex-warehousing declaration per warehousing may be ex-warehoused once or many times.

4. Customs procedures for goods in bonded warehouses to be brought into the inland

a/ Goods in bonded warehouses may be brought into the inland in the following cases:

a.1/ Imports are sold in the Vietnamese market as specified at Point b. Clause 2. Article 26 of Decree No. 154/2005/ND-CP;

a.2/ Goods are brought into the inland for processing or re-processing;

a.3/ Goods being machinery or equipment hired from abroad which, upon contract completion, have been re-exported and are stored in bonded warehouses, are brought into the inland for the performance of subsequent rent contracts:

a.4/ With plausible reasons, directors of provincial-level Customs Departments of localities with bonded warehouses may accept the carrying out of procedures for importing into the inland goods which have been exported and are stored in bonded warehouses as mentioned at Point a.l, Clause 2 of this Article. Customs procedures are similar to those for re-importing goods returned from abroad.

b/ Goods owners or their lawful representatives shall carry out procedures for importing goods into the inland like those for importing goods from abroad under regulations applicable to each mode of importation.

c/ The bonded warehouse-controlling customs office shall supervise the ex-warehousing of goods and give certification in warehousing/ex-warehousing declarations.

5. Procedures for transportation of goods from a bonded warehouse to another within the Vietnamese territory

a/ The goods owner or his/her/its lawful representative shall submit an application to the provincial-level Customs Department (of the locality with the goods-storing bonded warehouse) for decision:

b/ Customs procedures for the transportation of goods from a bonded warehouse to another comply with regulations applicable to goods lots transported from or to border gate.

c/ The term of the bonded warehouse rent contract starts on the date goods are put into the first warehouse.

6. Customs procedures for goods undergoing ownership transfer while in bonded warehouses

a/ Goods owners shall transfer the ownership of their goods stored in bonded warehouses when they take goods trading acts under Clause 8, Article 3 of the Commercial Law.

b/ After transferring goods ownership, (old) goods owners or bonded warehouses' owners (if authorized) shall submit to district-level Customs Departments managing bonded warehouses the following documents:

b.1/ A written notice of the transfer of ownership of goods stored in the warehouse from the old owner to the new owner (indicating names and addresses of the transferor and transferee: names and volumes of goods with transferred ownership: serial numbers and dates of warehousing and ex-warehousing declarations; and date of transfer);

b.2/ The goods trading contract between the new and old owners of the goods lot stored in the warehouse;

b.3/ The new owner's warehouse rent contract.

District-level Customs Departments managing bonded warehouses shall keep the above documents together with the goods lots' warehousing dossiers for monitoring and liquidation of warehoused and ex-warehoused goods.

7. Procedures for the liquidation of goods in bonded warehouses comply with the Finance Ministry's Circular No. 36/20O3ATT-BTC of April 17, 2003, guiding the handling of goods stockpiled in bonded warehouses.

8. Customs management of goods stored in bonded warehouses

a/ Goods transported from border gates of importation to bonded warehouses, from bonded warehouses from or to border gates of exportation, or from a bonded warehouse to another, goods stored in bonded warehouses and services in bonded warehouses are subject to inspection and supervision by bonded warehouse-controlling customs offices.

b/ Bonded warehouse-controlling customs offices and bonded warehouse owners must have a software for monitoring and managing warehoused and ex-warehoused goods.

c/ Biannually. within 15 days after the end of a reporting period, bonded warehouse owners shall send written reports on the actual state of goods in and the operation of their warehouses, made according to forms provided by the General Department of Customs, to directors of provincial-level Customs Departments of localities where their bonded warehouses are located.

d/ Upon completion of a bonded warehouse rent contract, the bonded warehouse owner and goods owner shall liquidate this contract. The bonded warehouse owner shall carry out procedures for liquidating warehoused and ex-warehoused goods under this contract with the bonded warehouse-controlling customs office.

Within 15 days after ex-warehousing the whole volume of goods under the declaration of warehoused goods, the bonded warehouse owner shall carry out procedures for liquidating warehoused and ex-warehoused goods under the declaration of warehoused and ex-warehoused goods with the bonded warehouse-controlling customs office.

e/ Annually, provincial-level Customs Departments shall inspect the operation of bonded warehouses and the observance of the customs law by their owners, then report inspection results to the General Department of Customs. If detecting any violations of law. provincial-level Customs Departments shall conduct extraordinary inspection of bonded warehouses.

Article 56. Customs procedures for cross-border imports and exports

Customs procedures for cross-border imports and exports comply with Joint Circular No. 01/ 2008/TTLT-BCT-BTC-BGTVT-BNNPTNT-BYT-NHNN of January 31, 2008, of the Ministry of Industry and Trade, the Ministry of Finance, the Ministry of Transport, the Ministry of Agriculture and Rural Development, the Ministry of Health and the State Bank, guiding the implementation of the Prime Minister's Decision No. 254/2006/QD-TTg of November 7, 2006, on management of border trading activities.

Article 57. Customs procedures for imports or exports transported from or to border gate

Customs procedures for imports or exports transported from or to border gate comply with Articles 16 and 18 of Decree No. 154/2005/ND-CP and are additionally guided as follows:

1. For imports eligible for transportation from border gate, the enterprise shall submit 2 copies of an application for transportation from border gate (made according to a form provided by the General Department of Customs) to the outside-border gate customs office.

2. For imports eligible for transportation from border gate and exports eligible for transportation to border gate which belong to enterprises located in geographical areas under management by provincial-level Customs Departments of localities without outside-border gate customs offices, directors of provincial-level Customs Departments shall select and assign appropriate district-level Customs Departments to carry out procedures for transportation from or to border gate.

3. For enterprises' office equipment, such as desks, chairs, cabinets and stationery, which are put into the same containers of imported raw materials for export processing and production, enterprises may register customs declarations at outside-border gate customs offices in order to carry out procedures for transportation from border gate.

4. For imports eligible for transportation from border gate which, under regulations of specialized management agencies, are subject to physical inspection at border gates of importation, and imports of which declarations have been registered with outside-border gate customs offices but which fail to satisfy sealing conditions for transportation from border gate to places of inspection, border-gate customs offices shall conduct physical inspection of these goods at the request of outside-border gate customs offices.

For exports for which procedures are carried out by outside-border gate customs offices and which are subject to physical inspection but fail to satisfy sealing conditions for transportation from or to border gates of exportation, border-gate customs offices shall conduct physical inspection of these goods at the request of outside-border gate customs offices.

5. Imports of which bills of lading indicate ports of destination being inland clearance depots (ICDs)

a/ Imports of which bills of lading indicate ports of destination being ICDs must not be transported from border gate to outside-border gate places for customs clearance or physical inspection, except ICDs under the Sai Gon port border-gate customs office - Region IV of the Customs Department of Ho Chi Minh City as permitted by the'Prime Minister in the Government Office's Official Letter No. 7178/VPCP-KTTH of October 24, 2008.

b/ Goods shall be carried from border gates of importation to ICDs by multimodal transportation under the Finance Ministry's Circular No. 125/2004/TT-BTC of December 24. 2004, guiding customs procedures for goods subject to international multimodal transportation.

c/ Imports other than those mentioned at Points a, b, c, d and e, Clause 3, Article 18 of Decree No. 154/2005/ND-CP must not be transported from border gate to bonded warehouses at ICDs.

6. Supervision of imports or exports transported from or to border gate

a/ Imports or exports transported from or to border gate must be kept in containers or on means of transport satisfying customs sealing requirements under Article 14 of Decree No. 154/ 2005/ND-CP.

b/ For exports transported to border gate, customs declarants must indicate in written registrations the time and places for gathering exports for loading in containers or onto means of transport, serial numbers of containers and seals and routes of transportation (according to forms provided by the General Departments of Customs). Customs sealing is not required for exports transported to border gate which are exempt from physical inspection.

c/ For imports eligible for transportation from border gate, border-gate customs offices shall seal up the goods (including those exempt from physical inspection), write numbers of seals and the state of goods in delivery records, seal dossiers and hand them to goods owners for submission to outside­border gate customs offices. When the goods arrive at places registered in applications for transportation from border gate, enterprises shall submit dossiers sealed by border-gate customs offices to outside-border gate customs offices for further carrying out customs clearance procedures for goods lots.

7. Customs procedures for imports transported from border gates of importation to non-tariff zones and exports from non-tariff zones from or to border gates of exportation are similar to those for goods transported from or to border gate.

8. Declaration registration procedures for imports or exports shall be carried out at outside-border gate customs offices. If detecting violations, border-gate customs offices shall conduct physical inspection of goods at border gates.

The General Director of Customs shall specify customs procedures for imports or exports transported from or to border gate.

Chapter 3.

 PROCEDURES FOR ESTABLISHMENT OF OUTSIDE-BORDER GATE CLEARANCE PLACES AND INLAND PLACES FOR INSPECTION OF IMPORTS AND EXPORTS; AND PROCEDURES FOR ESTABLISHMENT, RELOCATION, EXPANSION OR NARROWING OF BONDED WAREHOUSES

Section I. PROCEDURES FOR ESTABLISHMENT OF INLAND CLEARANCE DEPOTS AND OUTSIDE-BORDER GATE CLEARANCE PLACES

Article 58. Establishment procedures

1. Areas where inland clearance depots will be established must satisfy the following conditions:

a/ They have been included in the inland clearance depot planning publicized by the Ministry of Transport under Clause 2. Article 4 of Decree No. 154/2005/ND-CP, for handling imports and exports exceeding the capacity of international seaports;

b/ They are at least 10 ha large each;

c/ They assure working conditions for customs offices, such as working offices, places for goods inspection, places for installing equipment (electronic scales, screeners, etc.), and warehouses to store exhibits used in violations;

d/ Warehouses and storing yards have fences separating them and surrounding areas and are furnished with cameras, electronic scales and other equipment for fast customs clearance. Goods brought out of and into warehouses and storing yards must be managed with the aid of computers connected to the customs supervision system.

2. Areas where outside-border gate clearance places will be established must satisfy the following conditions:

a/ They have been included in the Finance Ministry's planning on outside-border gate clearance places;

b/ They are in geographical areas with industrial parks, export-processing zones, non-tariff zones or other exclusive economic zones or with many industrial production factories with regular and stable import and export activities;

c/ These areas are convenient and suitable for transportation of goods in containers;

d/ They are at least 1 ha large each:

e/ They satisfy other conditions specified at Points c and d. Clause 1 of this Article.

Article 59. Establishment dossiers

A dossier of application for the establishment of an inland clearance depot or outside-border gate clearance place (below collectively referred to as clearance depot) comprises:

1. A written application for such establishment: 1 original:

2. The Transport Ministry's written approval of such establishment (except clearance depots under planning publicized by the Ministry of Transport), or the written approval of the provincial-level People's Committee of the locality where the clearance depot is planned to be located: 1 original:

3. The business registration certificate showing the business line of delivering, receiving and transporting imports and exports and/or dealing in warehouses and storing yards: 1 copy;

4. The construction econo-technical study: 1 copy;

5. The operation regulation: 1 original.

Article 60. Dossier processing order

1. Enterprises shall submit dossiers of application for the establishment of clearance depots to provincial-level Customs Departments of localities where the depots are planned to be located.

2. Within 15 working days after receiving a complete and valid dossier, the provincial-level Customs Department shall:

a/ Examine the dossier;

b/ Conduct field survey of warehouses and storing yards:

c/ Assess the satisfaction of conditions specified in Clause 2. Article 4 of Decree No. 154/2005/ND-CP and guided in Article 58 above; and send recommendations and a report enclosed with the dossier to the General Department of Customs.

3. Within 30 working days after receiving the report enclosed with the dossier, the General Department of Customs shall complete the evaluation, report on evaluation results and submit them to the Ministry of Finance in order to decide on the establishment of a clearance depot. In case establishment conditions are not fully met, the Ministry of Finance shall issue a written reply to the enterprise.

Article 61. Customs management of clearance depots

1. The General Department of Customs shall inspect the observance of the customs law by enterprises licensed to establish and deal in clearance depots. Any violations shall be handled under law or reported to the Minister of Finance in order to revoke decisions establishing clearance depots.

2. The Minister of Finance shall decide to revoke a decision establishing a clearance depot in the following cases:

a/ The enterprise requests in writing termination of the depot's operation;

b/ Past 6 months after the issuance of the decision, the enterprise fails to put the depot into operation without plausible reasons;

c/ The licensed enterprise fails to maintain the conditions specified in Clause 2. Article 4 of Decree No. 154/2005/ND-CP or guided at Points c and d. Clause 1, Article 58 of this Circular;

d/ Within 6 months from the effective date of this Circular, the enterprise fails to take solutions for satisfying the conditions specified at Point c above for its established depot.

3. The expansion or narrowing of clearance depots shall be considered and decided by directors of provincial-level Customs Departments at the proposal of enterprises provided that establishment conditions specified in Article 58 of this Circular are satisfied.

Section 2. PROCEDURES FOR ESTABLISHMENT OF INLAND PLACES FOR PHYSICAL INSPECTION OF IMPORTS AND EXPORTS

Article 62. Establishment conditions

1. Inland places for physical inspection of imports and exports include:

a/ Inland concentrated inspection places and container freight stations;

b/ Border places for exports inspection within border-gate economic zones;

c/ Places for goods inspection at construction sites or construction sites' warehouses and production places.

2. Establishment conditions

a/ A concentrated inspection places or container freight station in the inland may be established if satisfying the following conditions:

a.1/ For a container freight station in the inland: The enterprise registers the business line of delivering, receiving and transporting imports and exports;

a.2/ Such a place is located in an area with regular import and export activities and convenient and suitable for transportation of goods in containers; and is not more than 20 km from the managing district-level Customs Department;

a.3/ Other conditions specified at Points c and d, Clause 1, Article 58 of this Circular.

b/ A border place for exports inspection within a border-gate economic zone must be located in the border-gate economic zone.

c/ For an inspection place being a construction site or construction site's warehouse or production place:

c.1/ The construction site or construction site's warehouse is the place for gathering imported equipment, machinery or supplies for the construction of a factory or work.

c.2/ The production place is the enterprise's production plant or factory (applicable to imports and exports subject to specific preservation, packaging, sanitation, technology and safety requirements).

Enterprises shall furnish equipment for inspection at construction sites or production places.

Article 63. Establishment dossiers

Dossiers for the establishment of inland places for physical inspection of imports and exports comply with the guidance in Article 59 of this Circular (except the written request of the provincial-level People's Committee and the Ministry of Transport's written approval).

Article 64. Order of establishment

1. Within 15 working days after receiving an enterprise's complete dossier, the provincial-level Customs Department shall:

a/ Examine the dossier:

b/ Conduct field inspection at warehouses and storing yards:

c/ Assess the satisfaction of establishment conditions and report thereon to the General Department of Customs.

2. Within 15 working days after receiving a report from the provincial-level Customs Department, enclosed with the establishment dossier, the General Director of Customs shall issue a decision establishing the inspection place or a written reply if the enterprise fails to fully satisfy the required establishment conditions.

3. The General Director of Customs shall decide to revoke decisions establishing inspection places in the cases specified in Clause 2, Article 61 of this Circular.

3. For inspection places being construction sites or construction sites warehouses or production places: Directors of provincial-level Customs Departments shall decide to recognize them based on written proposals of enterprises.

Section 3. PROCEDURES FOR ESTABLISHMENT, RELOCATION, EXPANSION AND NARROWING OF BONDED WAREHOUSES

Article 65. Procedures for establishment of bonded warehouses

1. Conditions for the establishment of bonded warehouses are specified in Clause 3. Article 22 of Decree No. 154/2005/ND-CP. The area of a bonded warehouse must be at least l.(XX) m: (particularly for gold, silver and gem warehouses; or warehouses for goods which must be preserved by refrigeration, this area may be smaller). Before putting a bonded warehouse into operation, its owner must install a warehouse supervising system with computers and cameras connected to the network of the bonded warehouse-controlling customs office in order to manage warehoused and ex-warehoused goods.

2. An enterprise that fully satisfies the above conditions and requirements for establishing a bonded warehouse and wishes to establish such a warehouse shall make and send a dossier to the provincial-level Customs Department of the locality where it plans to establish the warehouse, for consideration. The dossier comprises:

a/ An application for warehouse establishment (made according to a form provided by the General Department of Customs);

b/ The business registration certificate, which indicates the warehouse and storing storing yard business: a copy;

c/ The design plan of the warehouse and storing yard zone, showing its boundary with the outside, locations of warehouses, routes of internal transportation, fire and explosion prevention and fighting systems, security system, the warehouse office and working place of the customs office (when requested by the customs office);

d/ Lawful documents proving the right to use warehouses and storing yards.

3. Within 15 days after receiving an enterprise's complete and valid dossier, the provincial-level Customs Department shall:

a/ Examine the dossier;

b/ Conduct field survey of warehouses and storing yards;

c/ Report on results to and make proposals with the General Director of Customs.

4. Within 15 days after receiving the report and proposal of the provincial-level Customs Department and the dossier of application for the establishment of a bonded warehouse, the General Director of Customs shall decide to establish the bonded warehouse or issue a written reply if the enterprise fails to fully satisfy the conditions specified in Clause 3. Article 22 of Decree No. 154/2005/ND-CP and requirements set in Clause 1, Article 65 of this Circular.

Article 66. Termination of operation of bonded warehouses

The General Director of Customs may decide to terminate the operation of a bonded warehouse in the following cases:

1. The enterprise requests in writing termination of the warehouse's operation;

2. Within a year, the warehouse owner has thrice committed customs-related administrative violations and paid fines at a level beyond the sanctioning competence of the head of a district-level Customs Department under the Ordinance on Handling of Administrative Violations, or is examined for penal liability.

3. After 6 months, the enterprise fails to put its bonded warehouse into operation or has no goods consigned in its warehouse without a plausible reason.

4. For established bonded warehouses, after 6 months from the effective date of this Circular, the warehouse owner fails to take solutions for fully satisfying conditions and requirements specified in Clause 1, Article 65 of this Circular.

Article 67. Procedures for relocation, expansion and narrowing of bonded warehouses

1. An enterprise that wishes to expand the area of warehouses or storing yards at the place for building a bonded warehouse the establishment of which has been decided by the General Department of Customs, or wishes to relocate a bonded warehouse from the place of establishment already decided by the General Department of Customs to a new place in the same area in which the bonded warehouse is allowed to be established shall make and send a dossier to the provincial-level Customs Department managing the bonded warehouse. The dossier comprises:

a/ An application for relocation, expansion or narrowing of the bonded warehouse;

b/ The plan of warehouses and storing yards to be relocated, expanded or narrowed;

c/ Lawful documents proving the right to use warehouses and storing yards to be relocated or expanded.

2. After receiving the enterprise's complete and valid dossier, the provincial-level Customs Department shall:

a/ Examine the dossier;

b/ Conduct field survey of warehouses and storing yards;

c/ Within 15 days after receiving a complete and valid dossier, the director of the provincial-level Customs Department shall decide to relocate, expand or narrow the bonded warehouse or issue a written reply to the enterprise in case conditions for relocating, expanding or narrowing the warehouse are not fully satisfied.

3. In case an established bonded warehouse is relocated to another place outside its present area, the enterprise shall request in writing termination of the operation of the old warehouse and carry out procedures for the establishment of a new warehouse, then send the request to the provincial-level Customs Department for consideration and reporting to the General Department of Customs in order to decide to terminate the operation of the old warehouse and establish a new warehouse.

Article 68. Change of bonded warehouse owners

Procedures for the change of a bonded warehouse owner shall be carried out as follows:

1. The warehouse's old owner shall make an application for the change of warehouse owner;

2. The warehouse's new owner shall carry out procedures for changing warehouse owner. Change dossiers comply with Clause 2. Article 65 of this Circular, except the design plan specified at Point c. Clause 2 of Article 65 if the current state of the warehouse sees no change;

3. Provincial-level Customs Departments shall receive warehouse owners' dossiers of application for the change of warehouse owner and report and propose them to the General Department of Customs for decision without having to conduct field survey of warehouses and storing yards again if the actual state of warehouses sees no change.

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