Chương VI Văn bản hợp nhất 25/VBHN-BTC năm 2018: Thủ tục thành lập, di chuyển, mở rộng, thu hẹp, chấm dứt hoạt động của địa điểm làm thủ tục hải quan; địa điểm kiểm tra hàng hóa xuất khẩu, nhập khẩu ở nội địa; kho hàng không kéo dài

MINISTRY OF FINANCE OF VIETNAM -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ---------------
No. 25/VBHN-BTC	Hanoi, September 06, 2018

 

CIRCULAR

ON CUSTOMS PROCEDURES; CUSTOMS SUPERVISION AND INSPECTION; EXPORT DUTIES, IMPORT DUTIES AND TAX ADMINISTRATION APPLIED TO EXPORTS AND IMPORTS

Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties, and tax management applied to exports and imports, which comes into force from April 01, 2015, is amended by:

Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties, and tax management applied to exports and imports, which comes into force from June 05, 2018;

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to Law on Export and Import duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax administration; Law No. 71/2014/QH13 dated November 26, 2014 on amendments to tax laws;

Pursuant to Law on Excise duties dated November 14, 2008; Law on amendments to certain articles of the Law on Excise duties dated November 26, 2014;

Pursuant to the Law on Value-added Tax dated June 03, 2008; the Law dated June 19, 2013 on Amendments to the Law on Value-added Tax;

Pursuant to the Law on Amendments to Tax Laws dated November 26, 2014;

Pursuant to the Law on amendments to some articles of the Law on Value Added Tax, Law on excise duties and Law on Tax Administration dated April 06, 2016;

Pursuant to the Law on Environmental protection tax dated November 15, 2010;

Pursuant to the Law on Commercial dated June 14, 2005;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to the Law on Investment dated November 26, 2014;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government of Vietnam providing detailed regulations and measures for implementation of the Customs Law on customs procedures, inspection, supervision and control procedures; Decree No. 59/2018/ND-CP dated April 20, 2018 amending certain Articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government of Vietnam providing detailed regulations and guidance on the Law on Customs providing for customs procedures, inspection, supervision and control procedures;

Pursuant to the Government's Decree No. 187/2013/ND-CP dated November 20, 2013 on guidelines for the Law on Commerce in terms of international trading, brokerage, processing, and transit of goods with other countries;

Pursuant to the Government's Decree No. 118/2015/ND-CP dated November 12, 2015 elaborating the Law on Investment;

Pursuant to the Government's Decree No. 09/2018/ND-CP dated January 15, 2018 elaborating the Law on Commerce and the Law on Foreign Trade Management of goods trade activities and activities directly related to goods trade of foreign investors and foreign-invested business organizations in Vietnam;

Pursuant to the Government's Decree No. 29/2008/ND-CP dated March 14, 2008 on industrial parks, export-processing zones, and economic zones; Pursuant to the Government's Decree No. 164/2013/ND-CP on amendments to Decree No. 29/2008/ND-CP; Pursuant to the Government's Decree No. 114/2015/ND-CP on amendments to Article 21 of Decree No. 29/2008/ND-CP;

Pursuant to the Government's Decree No.134/2016/ND-CP dated September 01, 2016 elaborating some Articles of the Law on Export and import duties;

Pursuant to Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government of Vietnam on guidelines for some Articles of the Law on Tax Administration and the Law on amendments to the Law on Tax Administration;

Pursuant to the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 elaborating some Articles of the Law on Value-added Tax;

Pursuant to the Government's Decree No.108/2015/ND-CP dated October 28, 2015 elaborating some Articles of the Law on Excise duties and the Law on amendments thereto;

Pursuant to the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 elaborating some Articles of the Law on Amendments to Tax Laws and Tax Decrees;

Pursuant to the Government's Decree No. 100/2016/ND-CP dated July 01, 2016 elaborating the Law on amendments to the Law on Value-added tax, the Law on Excise duties and the Law on Tax administration; Pursuant to the Government's Decree No. 146/2017/ND-CP dated December 15, 2017 on amendments to Decree No. 100/2016/ND-CP;

Pursuant to the Government's Decree No. 67/2011/ND-CP dated August 08, 2011 elaborating some Articles of the Law on Environmental protection tax; Pursuant to the Government's Decree No. 69/2012/ND-CP dated September 14, 2012 on amendments to Clause 3 Article 2 of the Government's Decree No. 67/2011/ND-CP;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Vietnam Customs,^2[i]

The Minister of Finance hereby promulgates a Circular on customs procedures, customs supervision and inspection, export duty, import duty, and tax administration applied to exports and imports.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular deals with customs procedures, customs supervision and inspection, export duties, import duties, and tax administration applied to exports and imports.

2. Separate instructions of the Ministry of Finance on customs procedures, customs supervision and inspection shall apply to the following types of exports and imports:

a) Exports and imports sold at duty-free shops;

b) Postal packages exported or imported via postal network; exports or imports sent by express mail;

c) Petrol, oil; materials of petrol, oil exported, imported, or temporarily imported for re-export;

d) Gases and liquefied petroleum gas exported, imported, temporarily imported for re-export, or transited; imported materials for production and preparation of gases and liquefied petroleum gas; imported materials for processing gases and liquefied petroleum gas to be exported.

3. Exports or imports of enterprises eligible for customs priority shall be given priority according to separate regulations of the Ministry of Finance when following customs procedures, during customs supervision, inspection and tax administration under this Circular.

Article 2. Rights and obligations of declarants, taxpayers; responsibilities and entitlements of customs authorities and customs officials

1. Apart from the rights and obligations prescribed in Article 18 of the Law on Customs; Article 6, Article 7, and Article 30 of Law on Tax administration No. 78/2006/QH11, which is amended in Clause 3 and Clause 4 of Article 1 of Law No. 21/2012/QH13; Article 5 of Decree No. 83/2013/ND-CP, a customs declarant or a taxpayer shall make a customs declaration, additional declaration, and use goods as declared as follows:

a) Provide full, accurate, and truthful information on the customs declaration and documents to be submitted or presented as prescribed by law, declare the basis related to tax calculation or tax exemption, consideration of tax exemption, reduction or refund, or tax cancellation in terms of export duty, import duty, excise duty, value-added tax (VAT), environmental protection tax (except for declaration of tax rates and tax payable on goods that are not subject to tax);

b) Declare and take legal responsibility for declaration of amounts of export duty, import duty, excise duty, VAT or environmental protection tax payable, exempted, considered for tax exemption, reduction or refund, or cancelled as prescribed by law; declare tax payable on the deposit slip in accordance with regulations of the Ministry of Finance on collection, payment of taxes and other amounts on exports or imports;

c) With regard to exports or imports not subject to export duty, import duty, excise duty, VAT, environmental protection tax, or eligible for exemption or consideration for exemption from export duty, import duty, or eligible for preferential tariff, special preferential tariff, tax rates within tariff-rate quota, if the declaration has been made but the quantity of goods not subject to tax or the purpose of tax exemption, consideration of tax exemption, application of preferential tariff, special preferential tariff or tax rates within tariff-rate quota is changed; imported raw materials/supplies serving manufacture of exports and goods temporarily imported that are sold domestically instead of being re-exported, the taxpayer must make a customs declaration of the goods that are repurposed or sold domestically as prescribed in Article 21 of this Circular;

d) Appoint representatives to follow customs procedure and other administrative procedures at the customs authority.

2.³ Inheritance of rights and fulfilment of tax liabilities of enterprises established after restructuring shall comply with Article 55 of the Law on Tax administration.

3. Customs authorities and customs officials shall perform the duties and entitlements prescribed in Article 19 of the Law on Customs, Article 8 and Article 9 of the Law on Tax administration, which is amended in Clause 5 and Clause 6 Article 1 of the Law No. 21/2012/QH13.

Article 3. Submission, certification and use of documents enclosed with the customs dossier, tax dossier

1. The declarant or taxpayer is not required to submit the customs declaration of exports or imports (hereinafter referred to as “customs declaration”) when requesting the customs authority to initiate procedures for tax exemption, tax reduction, tax refund, tax cancellation, settlement of overpaid taxes, late payment interest or fines, tax deferral, payment of outstanding taxes in instalments, certification of fulfilment of tax liabilities, cancellation of outstanding taxes, late payment interest, or fines, except for physical customs declarations.

2. Documents enclosed with the customs dossier; additional declaration; application for prior determination of HS numbers, origins and customs values; notification of list of duty-free goods; report on use of duty-free goods, application for tax exemption, tax reduction, tax refund, tax cancellation; application for settlement of overpaid taxes, late payment interest or fines; application for tax deferral; application for payment of outstanding taxes in instalments; application for certification of fulfilment of tax liabilities; application for cancellation of outstanding taxes, late payment interest or fines shall be submitted to the customs authority via the customs electronic data processing system (hereinafter referred to as “e-customs system”). In the cases where physical originals are required according to this Circular, such originals shall be submitted to the customs authority directly or by post.

When examining the dossier, the customs authority compares them with information on the customs declaration and documents in the customs dossier submitted by the declarant.

3. In case of submission of a physical customs declaration or a photocopy of a document in the customs dossier, the declarant or taxpayer may submit the original or photocopy. In case of photocopies or documents issued by foreigners in the form of electronic copies, fax, telex, or documents issued by the declarant or taxpayer, the declarant or taxpayer shall make certification, append the signature, seal, and take responsibility for the accuracy, truthfulness, and legitimacy of such documents. If the photocopy consists of multiple sheets, the declarant or taxpayer shall make certification, append the signature, apply a stamp on the first page, and overlapping stamp on the entire photocopy.

4. If the language of the documents mentioned in Clause 1, Clause 2, and Clause 3 of this Article is not Vietnamese or English, the declarant or taxpayer must provide their Vietnamese translations and take responsibility for such translations. In the cases mentioned in Clause 3 of this Article, the declarant shall append his/her signature and seal on the translations.

Article 4. Following customs procedures overtime, on days off and public holidays

1. The customs authority shall carry out customs procedure on days off, public holidays, and overtime to ensure timely handling of exports or imports, entry and exit of people and means of transport, or according to declarants’ prior notices made via the e-customs system or in writing (fax permitted) as prescribed in Clause 4 Article 23 of the Law on Customs. The notice must be sent to the customs authority during working hours. As soon as the notice is received, the customs authority shall give the declarant feedback via the e-customs system or in writing of the time on following customs procedure overtime, on days off, or public holidays.

2. If working hours are over while the customs authority is checking documents or carrying out physical inspection of goods, the tasks shall be carried on until they are done without written request made by the declarant. Time limit for inspection is specified in Clause 2 Article 23 of the Law on Customs.

3. At land border checkpoints, customs procedures carried out overtime must be suitable with the opening and closing time of the border checkpoint (hereinafter referred to as “checkpoint”) prescribed by law and international treaties between Vietnam and bordering countries.

Article 5. Use of digital signatures during electronic customs procedures

1. Digital signatures used during electronic customs procedures must satisfy the following conditions:

a) The digital signature is corresponding with the digital certificate provided by a recognized public or foreign provider of digital signature authentication services as prescribed in Decree 170/2013/ND-CP;

b) The provider of digital signature authentication services prescribed in Point a Clause 1 of this Article must be on the list of providers of digital signature authentication services that are certified to be compatible with the e-customs system and posted on www.customs.gov.vn.

2. Before a digital signature is used for electronic customs procedures, the declarant must register it with the customs authority.

In case the declarant follows electronic customs procedures via a customs brokerage agent or entrusts the export/import, the customs brokerage agent or the trustee must use the account and digital signature of the customs brokerage agent or the trustee.

3. The declarant must register changes of information about the digital signature with the customs authority if the registered information is changed, the digital certificate is renewed, the key is changed, or the digital certificate is suspended.

4. The registration, change or cancellation of information about the digital signature registered with the customs authority shall follow the instructions in Appendix I enclosed herewith.

5. The registered digital signature of the declarant shall be used when following electronic customs procedures nationwide.

Article 6. Customs electronic data processing system (e-customs system)

1. Customs authorities are responsible for development, management, operation, and use of the e-customs system.

2. Other organizations and individuals, within the area of their competence, are responsible for providing, exchanging information about export and import of goods with customs authorities according to applicable regulations of law.

3. The following entities are permitted to access and exchange information with the e-customs system:

a) Customs officials;

b) Customs declarants;

c) Providers of value-added services recognized by customs authorities;

d) Regulatory agencies related to licensing, line management of exports or imports; issuance of Certificates of origin (CO);

dd) Agencies that monitor tax administration and price management of exports or imports;

e) Credit institutions that have entered into agreements on collection, payment of taxes, charges, and other state budget revenues related to export and import with the General Department of Customs; credit institutions or organizations operating under the Law on credit institutions that provide guarantee for declarants’ tax payment;

g) Warehousing service providers;

h) Other organizations and individuals prescribed by the General Department of Customs.

4. Provision of accounts to assess the e-customs system:

a) The entities prescribed in Clause 3 of this Article shall be provided with accounts to access the e-customs system as prescribed by customs authorities;

b) The access to the e-customs system must ensure State secrets and confidentiality of information of the persons who follow customs procedures as prescribed by law.

5. Any entity that makes customs declarations via the e-customs system must satisfy the following conditions:

a) The entity has registered for connection with the e-customs system to be provided with an account and information for connection. Any change or cancellation of the registration information must be promptly notified to the customs authority. The registration, change or cancellation of registration information shall follow the instructions in Appendix I enclosed herewith.

b) The entity has adequate technical infrastructure for electronic transaction, ensure the transmission, receipt, storage of information when accessing and exchanging information with the e-customs system; uses electronic customs declaration software that is provided by the customs authority (if any) or inspected and certified suitable with requirements of customs authority and compatible with the e-customs system by the General Department of Customs. The General Department of Customs shall issue Decisions to recognize electronic customs declaration software and post them on the website of customs authorities.

Article 7. Application for prior determination of HS codes, customs value

1. Documents and samples serving prior determination of HS codes

a) The application form No. 01/XDTMS/TXNK in Appendix VI hereof;

b) Technical documents provided by the applicant (composition analysis, catalogue, goods pictures): 01 photocopy.

c) Samples of goods to be exported or imported (if any).

The customs authority shall receive and process the samples in accordance with Article 10 of Circular No. 14/2015/TT-BTC.

2. Application for prior determination of origin

The application for prior determination of origins shall comply with provisions of the Circular on determination of origins of exports and imports promulgated by the Minister of Finance.

3. An application for prior determination of customs valuation method consists of:

a) The application form No. 02/XDTTG/TXNK in Appendix VI hereof;

b) A sale contract directly entered into by the applicant (if any): 01 photocopy;

c) Technical documents, pictures, or catalogue of goods: 01 photocopy;

d) Documents relevant to the transaction (if any): 01 photocopy;

dd) Relevant documents in case the invoice value of exports must be converted to practical selling prices at the checkpoint of export: 01 photocopy.

If there are no practical transactions yet and thus the applicant does not have the documents mentioned in Points b, d, dd of this Clause, the applicant shall request the customs authority to provide instructions on rules and conditions for applying the customs valuation method.

4. An application for prior determination of prices consists of:

a) The application form No. 02/XDTTG/TXNK in Appendix VI hereof;

b) A sale contract directly entered into by the applicant or an equivalent document: 01 photocopy;

c) Documentary evidence of bank transfer: 01 photocopy;

d) The bill of lading or equivalent transport documents as prescribed by law (unless goods are imported through a land checkpoint, goods traded between a free trade zone and the domestic market): 01 photocopy;

dd) Technical documents, pictures, or catalogue of goods: 01 photocopy;

e) Documents related to the transaction (if any): 01 photocopy.

If the applicant does not have the documents mentioned in Points b, c, and d of this Clause yet, the applicant shall request the customs authority to provide instructions on rules and conditions for applying the customs valuation method.

5. The General Department of Customs will issue a written rejection of the application for prior determination of HS codes, origin and customs value in the following cases:

a) The conditions or documents for prior determination of HS codes, origin or customs value are not adequate;

b) Any of the following cases:

b.1) The goods mentioned in the application are involved in a case under investigation or inspection by a competent authority;

b.2) The goods mentioned in the application which is received and processing by the General Department of Customs.

c) A competent authority has provided instructions on HS codes of the goods mentioned in the application.

Chapter II

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

Section 1. Risk management in customs supervision and inspection

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

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

a) Preferred enterprises;

b) Conformable enterprises;

c) Unconformable enterprises;

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

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

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

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

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

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

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

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

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

1. Document inspection and physical inspection of goods shall be carried out on the basis of risk management of the e-customs system (hereinafter referred to as “classification”). The head of the customs authority shall carry out the inspection according to classification by the e-customs system in accordance with the Law on Customs, the Government's Decree No. 08/2015/ND-CP and Section 3 Chapter II of this Circular.

2. b) Inspection of goods by a specialized agency shall be carried out in accordance with corresponding regulations of laws; the whole shipment shall undergo physical inspection if violations against regulations of law on customs are suspected.

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

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

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

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

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

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

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

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

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

d) Characteristics, origins of exports or imports;

d) Other factors related to export and import activities.

Article 12. Application of risk management to customs supervision of exports, imports, and goods in transit

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

a) Policies on goods management and taxation applied to exports, imports, and goods in transit;

b) Business lines, type of business, operating duration, routes, locality, means of transport and storage of exports, imports, and goods in transit;

c) Characteristics, origins, frequency, and level of violations related to exports, imports, and goods in transit;

d) Other regulations on management of exports, imports, and goods in transit.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2. Risk management measures and services in customs operation.

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

Section 2. Customs declaration

Article 16. Customs documents needed while following customs procedures

1. A customs dossier of exports consists of:

a) A customs declaration made according to the information criteria (form No. 02 in Appendix II hereof).

If a physical customs declaration is made according to Clause 2 Article 25 of Decree No. 08/2015/ND-CP, which is amended by Clause 2 Article 1 of Decree No. 59/2018/ND-CP, the declarant shall complete and submit 02 original copies of form No. HQ/2015/NK in Appendix IV hereof;

b) Commercial invoices or equivalent documents if the buyer has to pay the seller: 01 photocopy;

c) A statement of raw timber for export (if any) as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;

d) The export license or a document permitting the export issued by a foreign trade authority if required;

d.1) In case of single shipment: 01 original copy;

d.2) In case of partial shipments: 01 original copy for the first consigment;

dd) A notice of exemption from inspection or inspection result or an equivalent document (hereinafter referred to as “inspection certificate”): 01 original copy.

If applicable law permits submission of photocopies or does not specify whether the original copy or photocopy has to be submitted, the declarant may submit a photocopy.

If the inspection certificate is used multiple times during its effective period, the declarant shall only submit it 01 time to the Sub-department of Customs where procedures for export of the first consignment are followed;

e) The certificate of eligibility to export prescribed by investment law: 01 photocopy while following procedures for export of the first consignment;

g) Entrustment contract: 01 photocopy if an export license, inspection certificate or certificate of eligibility to export is required for export entrustment as prescribed by investment law and the trustee uses the license or certificate of the trustor;

The declarant is not required to submit the documents mentioned in Point d, Point dd and Point e of this Clause if they are sent electronically by the specialized inspection authority or specialized regulatory authority through the National Single-window Information Portal in accordance with regulations of law on national single-window system.

2. A customs dossier of imports consists of:

a) A customs declaration made according to the information criteria specified in form No. 01 in Appendix II hereof.

If a physical customs declaration is made according to Clause 2 Article 25 of Decree No. 08/2015/ND-CP, which is amended by Clause 12 Article 1 of Decree No. 59/2018/ND-CP, the declarant shall complete and submit 02 original copies of form No. HQ/2015/NK in Appendix IV hereof;

b) Commercial invoices or equivalent documents if the buyer has to pay the seller: 01 photocopy.

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

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

b.1) Goods are imported to execute a processing contract with a foreign trader;

b.2) Goods are imported without invoices and the buyer is not required to pay the seller. In this case, the declarant shall declare the customs value in accordance with Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance.

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

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

c) A statement of imported raw timber (if any) as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;

dd) The export license or a document permitting the export issued by a competent authority if required by foreign trade law; The quota-based import license or a notification of tariff quota:

dd.1) If partial shipments are not permitted: 01 original copy;

dd.2) If partial shipments are permitted: 01 original copy for the first consigment;

e) Inspection certificate: 01 original copy.

If applicable law permits submission of photocopies or does not specify whether the original copy or photocopy has to be submitted, the declarant may submit a photocopy.

If the inspection certificate is used multiple times during its effective period, the declarant shall only submit it 01 time to the Sub-department of Customs where procedures for import of the first consignment are followed;

g) The certificate of eligibility to import prescribed by investment law: 01 photocopy while following procedures for import of the first consignment;

h) Value declaration: the declarant shall make the value declaration using the set form and send the electronic declaration to the e-customs system or submit 02 original copies to the customs authority (in case of submission of physical customs declaration). Cases in which a value declaration is required and the value declaration form are provided in Circular No. 39/2015/TT-BTC;

i) Documents certifying goods origins specified in Circulars of the Minister of Finance on determination of origins of exports and imports;

k) A list of machinery and equipment in case of combine machines or machine sets of Chapters 84, 85 and 90 of Vietnam’s nomenclature of exports and imports or unassembled or disassembled machinery and equipment: 01 photocopy with presentation of the original copy for comparison in accordance with Circular No. 14/2015/TT-BTC in case of partial shipments;

l) Entrustment contract: 01 photocopy if an import license, inspection certificate or certificate of eligibility to import is required for import entrustment as prescribed by investment law and the trustee uses the license or certificate of the trustor;

m) A contract to sell goods to a school or research institute or a contract to supply goods or services that are imported to serve teaching or scientific experiments and apply 5% VAT according to the Law on Value-added tax: 01 photocopy.

The declarant is not required to submit the documents mentioned in Point dd, Point e, Point g and Point i of this Clause if they are sent electronically through the National Single-window Information Portal by the specialized inspection authority or specialized regulatory authority or through the Association of Southeast Asian Nations Single-window Information Portal by a competent authority of the exporting country or through another portal conformable with international treaties to which Vietnam is a signatory.

3. Customs dossiers of exports/imports not subject to tax

Apart from the documents mentioned in Clause 1 or Clause 2 of this Article, the declarant shall submit the following documents:

a) For goods imported as humanitarian aid or grant aid from a foreign country:

a.1) A contract for supply of goods (if imported by the successful bidder): 01 photocopy;

a.2) The import entrustment contract (in case of import entrustment): 01 photocopy;

a.3) An aid confirmation from the Ministry of Finance (for foreign aid classified as revenue of central government budget, emergency assistance without specific recipients specified in Article 15 of Decree No. 93/2009/ND-CP, aid for a specific province but received and distributed by a central agency): 01 original copy;

a.4) An aid confirmation from the Department of Finance (for foreign aid classified as revenue of local government budget): 01 original copy.

b) For goods imported to serve projects funded by ODA grant given by Vietnam to a foreign country:

b.1) A decision of the supervisory unit on assignment of project management and execution tasks or decision on approval for the ODA project of its supervisory agency which specifies that the ODA is a grant aid: 01 photocopy;

b.2) A list of goods provided as aid for the foreign country prepared by the project-executing unit: 01 photocopy;

b.3) A contract for supply of goods in case goods are imported by the successful bidder, or the import entrustment contract in case of import entrustment: 01 photocopy.

c) For goods exported to serve projects funded by ODA grant given by Vietnam to a foreign country:

c.1) A decision of the supervisory unit on assignment of project management and execution tasks or decision on approval for the ODA project of its supervisory agency which specifies that the ODA is a grant: 01 photocopy;

c.2) A list of goods provided as aid for the foreign country prepared by the project-executing unit: 01 photocopy;

c.3) A contract for supply of goods (if goods are not direct exported by the project-executing unit): 01 photocopy.

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

d.1) The sale contract that conforms to the bidding result or the goods supply contract or service contract which specifies that the prices are exclusive of VAT and is prepared by the successful bidder or selected contractor or service provider: 01 photocopy;

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

d.3) Documents issued by the competent authorities prescribed by the Law on Science and technology to assign various organizations to execute research and development (R&D) programs, projects or contracts that involve the machinery, equipment or supplies that cannot be domestically manufactured and have to be imported to serve R&D: 01 original copy;

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

dd) Regarding weapons or military equipment that are imported to serve national defense and security and not subject to VAT: 01 original copy of the certificate of goods imported to serve national defense and security issued by the Ministry of National Defense or the Ministry of Public Security.

e) Regarding imports of a finance lease enterprise that are leased out to an export processing enterprise or an enterprise in a free trade zone under a finance lease contract and are not subject to import duties; imports that are directly delivered to an export processing enterprise or an enterprise in a free trade zone: 01 photocopy of the finance lease contract which specifies that the lessee is the processing enterprise or the enterprise in the free trade zone (satisfying the conditions in Clause 1 Article 4 of the Law on Export and import duties dated April 06, 2016);

g) Imports of contractors that are delivered directly to a free trade zone for construction of factories or offices or for installation according to bidding result: 01 photocopy of the contract for sale of goods to the free trade zone according to the bidding result or direct contracting which specifies that the successful bids are exclusive of import duties.

4. Customs dossier of duty-free goods

Apart from the documents mentioned in Clause 1 or Clause 2 of this Article and Decree No. 134/2016/ND-CP, the declarant shall submit the following documents:

a) Form 06 of Decree No. 134/2016/ND-CP (List of duty-free goods).

If the e-customs system is completely capable of receiving electronic lists of duty-free goods, the declarant shall submit the list on the e-customs system.

In case of submission of a physical list of duty-free goods, the declarant shall present the original copy and submit 01 photocopy (form No. 06 of Decree No. 134/2016/ND-CP) and the monitoring sheet that was received by the customs authority;

b) The contract to lease or lease out specialized machinery, equipment or vehicles serving petroleum activities; service contracts with petroleum entities: 01 photocopy;

c) A contract for fabrication of machinery, equipment, components, separate parts or spare parts or machinery and equipment necessary for petroleum activities which specifies that the prices are exclusive of import duty: 01 photocopy;

d) A contract for fabrication of machinery, equipment, components, separate parts or spare parts or machinery and equipment that are fixed assets of the entity eligible for investment incentives or that are fixed assets of a shipyard: 01 photocopy.

5. Customs dossier in case of tax reduction

Apart from the documents mentioned in Clause 1 or Clause 2 of this Article, the declarant shall submit the application for export duty or import duty reduction in accordance with Article 32 of Decree No. 134/2016/ND-CP.

6. Customs dossier in case of tax cancellation

Apart from the documents mentioned in Clause 1 or Clause 2 of this Article Decree No. 134/2016/ND-CP, the declarant shall submit the following documents:

a) Regarding imports that have to be re-exported to the exporting country or to a third country or to a free trade zone:

A written request for export duty cancellation made according to information criteria specified in form No. 02 in Appendix IIa hereof.

In case of a physical declaration, the taxpayer shall submit form No. 05/CVDNKTT/TXNK in Appendix VI hereof which specifies the numbers of the re-export declaration, the import declaration, the contract and payment documents (if any), the taxpayer’s statement that goods have not been used or processed in Vietnam: 01 original copy;

b) Regarding exports that have to be re-imported into Vietnam:

A written request for tax cancellation made according to the information criteria specified form No. 02 in Appendix IIs hereof.

In case of a physical declaration, the taxpayer shall submit form No. 05/CVDNKTT/TXNK in Appendix VI hereof which specifies the numbers of the re-import declaration, the export declaration, the contract and payment documents (if any), the taxpayer’s statement that goods have not been used or processed overseas: 01 original copy;

c) If the exports or imports are eligible for tax refund but tax thereon has not been paid:

A written request for tax cancellation made according information criteria specified in form No. 02 in Appendix IIa hereof).

In case of a physical declaration, the taxpayer shall submit form No. 05/CVDNKTT/TXNK in Appendix VI hereof which specifies the taxes, numbers of credit institution’s guarantee, the export or import declaration, the export or import contract payment documents: 01 original copy.

Article 16a. Retaining customs dossiers of exports and imports

1. A customs dossier to be retained by the customs declarant includes:

a) The customs declaration;

b) Export/import license or written permission for export/import issued by a competent authority in accordance with law on foreign trade regarding exports and imports under scope of management specified in the license;

c) An application for inspection by specialized agency if the goods which are subject to inspection by a specialized agency are allowed by the customs authority to brought back for storage and a sampling record bearing certification of the specialized inspection agency if the goods are subject to sample-taking as prescribed in law on management and inspection by specialized agency;

d) A certificate of inspection by specialized agency;

dd) Sales contract of exports/imports (including processing contract, outsourcing contract, lease contract, finance lease contract, repair and maintenance contract and contract addendum, relevant documentary evidence related to amendments to the contract) or equivalent documents in accordance with law on commerce and foreign trade management.

An entrustment contract in case of entrusted export or import;

e) A certificate of eligibility for export/import as prescribed in law on investment;

g) Commercial invoices or equivalent documents in a case where the buyer must make payment  to the seller;

h) Bill of lading or other equivalent transport documents;

i) Proof of origin as required in a Circular on identification of origin of exports and imports of the Minister of Finance.

k) A cargo manifest, if required;

l) Deliverables, catalogue, ingredient analysis, assessment certificate in connection with exports and imports (if any);

m) A list of apparatus and monitoring sheet (recording the subtraction of recorded/declared import/export from the import/export quota) when declaring HS code in case of classification of composite machines or combination of machines in Chapters 84, 85 and 90 of Vietnam export and import classification nomenclature and classification of machinery and equipment, unassembled or disassembled as prescribed in Article 7 and 8 Circular No. 14/2015/TT-BTC;

n) Accounting vouchers related to exports and imports as prescribed in law on accounting, including data, documentary evidence and materials in terms of warehouse discharge and warehouse entry;

o) Final accounts of use of imported materials/supplies, exports and documentary evidence, materials forming the basis for preparation of final accounts; the amount of required material for each finished unit, product model design or manufacturing process, marker (a diagram of a precise arrangement of pattern pieces) (if any), the required amount for each finished export product, and documents and data in connection with processing and manufacture of export products;

p) Documents involved in the inspection and customs valuation as prescribed in Circular No. 39/2015/TT-BTC;

q) Other tax exemption dossier (declaration required) prescribed in Article 5 through Article 31 of the Decree No. 134/2016/ND-CP; tax reduction dossier prescribed in Article 32 of the Decree No. 134/2016/ND-CP; tax refund dossier prescribed in Article 33 through Article 37 of the Decree No. 134/2016/ND-CP, Article 129 of this Circular; customs dossier of exports and imports not subject to tax as prescribed in Article 16 of this Circular; dossiers related to write-off of taxes, late payment interest, fines; extension of tax payment, late payment interest, fines; tax arrear payment in instalments and certification of tax obligation fulfilment of imports and exports as prescribed in Articles 134, 135, 136 and 140 of this Circular;

r) Notification of prior determination of HS codes, origin, customs value (if any);

s) Dossiers relevant to additional declaration, declaration of repurposed goods or goods sold domestically instead of being re-exported as prescribed in Article 20 and Article 21 of this Circular;

t) Dossiers related to customs procedures applied to temporary imports prescribed in Article 86 of this Circular and customs procedures applied to exports/imports on an all-inclusive declaration prescribed in Article 93 of this Circular;

u) Other documents related to exports and imports prescribed in Decree No. 125/2017/ND-CP dated November 16, 2017 on amendments to Decree No. 122/2016/ND-CP dated September 1, 2016 on preferential import or export duty, tariff nomenclature and fixed tax, mixed tax, import duty beyond tariff quota, and in other legislative documents.

2. The customs declarant shall retain original copies of documents in the customs dossier prescribed in Clause 1 hereof within the duration prescribed in Point dd Clause 2 Article 18 of the Law on Customs dated June 23, 2014, and present them to customs authorities upon post-customs clearance inspections. Original copies may be made in electronic or physical form.

If original copies in physical form have been submitted to the customs authority, the customs declarant must retain photocopies thereof. If the original copies are made in electronic form, the customs declarant must retain electronic copies.

If the customs declarant is a customs brokerage agent (including express delivery businesses which are recognized as customs brokerage agents), the goods owner shall be responsible for retaining documents in the customs dossier. If the good owner is a foreign trader which does not establish a presence in Vietnam to trade in export or import, the customs brokerage agent shall be responsible for retaining documents in the customs dossier.

Article 17. Checking, sampling goods prior to customs declaration

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

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

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

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

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

Article 18. Customs declaration

1. Customs declaration principles

a)⁹ The declarant must provide sufficient information on the customs declaration according to information criteria specified in form No. 01 or form No. 02 in Appendix II hereof and send documents of the customs dossier mentioned in Article 16 of this Circular according to information criteria specified in form No. 03 in Appendix II hereof to the customs authority through the e-customs system. Documents of the customs dossier may be electronic data or scans having certified by digital signatures.

In case of a physical customs declaration, the declarant shall follow instructions in Appendix IV hereof and submit or present the customs dossier in accordance with Article 16 of this Circular to the customs authority when registering the customs declaration.

If raw materials or supplies are imported for processing of exports or manufacture of domestic exports, the declarant shall declare the codes of the products, materials or supplies in the description section of Appendix II hereof;

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

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

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

d) When declaring exports or imports that are eligible for tax exemption or not subject to tax, information about the tax exemption or nontaxability must be declared as instructed in Appendix II enclosed herewith.

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

e)¹⁰ If exports or imports are sea, river, air, railroad vehicles, the declaration and export procedures must be completed before initiate exit procedures unless goods are sold after the vehicle has exited; declaration and import procedures must be completed before initiate entry procedures. If the imports are road vehicles or other kinds of vehicles are transported by another vehicle through the checkpoint, it is only required to make declaration and export/import follow procedures, not entry/exit procedures;

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

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

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

i)¹¹ A bill of lading must be declared on a separate import declaration. If a bill of lading is declared on more than one declaration or more than one bills of lading are declared on a single declaration or goods are imported without a bill of lading, the declarant shall follow instructions in form 01 of Appendix II hereof;

k)¹² When registering an export declaration, the declarant shall specify the container number (if exports are transported in containers) and UCR number according to form No. 02 in Appendix II hereof.

If goods on more than one export declaration of the same owner are loaded in the same container or on the same vehicle, the declarant shall specify the information according to form No. 15 of Appendix II hereof through the e-customs system before goods are released from the customs controlled area (CCA);

l)¹³ Regarding exports and imports serving national defense and security and thus exempt from customs declaration and physical inspection, the declarant shall submit the written request for exemption from customs declaration and physical inspection issued by the Minister of Public Security or the Minister of National Defense to the customs authority where export or import procedures are followed;

m)¹⁴ Regarding exports and imports requiring licensing by line management authority, the license must be available upon registration of the customs declaration and specified in the customs declaration according to instructions on form No. 01 or form No. 02 of Appendix II hereof;

n)¹⁵ Regarding goods that are wrongly shipped or excess goods according to the sale contract, the declarant shall make an additional declaration according to Clause 4 Article 20 or reject the goods according to Article 95 and Article 96 of this Circular;

o)¹⁶ If the electronic customs declaration system of the declarant is not able to complete the electronic customs procedures, the declarant shall send a written notification to the relevant Sub-department of Customs using form No. 41/TB-HTSC/GSQL in Appendix V hereof and make the declaration through a customs agent or at the office of the customs authority. In consideration of the customs declaration method registered by the declarant in form No. 41/TB-HTSC/GSQL, the Sub-department of Customs shall instruct the declarant to follow the procedures;

p)¹⁷ Regarding goods on the duty-free list mentioned in Clause 1 Article 17 of the Law on Export and import duties dated April 06, 2016, the project owner shall submit the duty-free list according to form 30 of Appendix II hereof.

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

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

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

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

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

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

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

6. Provision of advance information about exports/imports:

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

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

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

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

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

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

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

8. Deadline for submitting the customs declaration

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

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

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

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

Article 19. Registration of customs declarations

1. Location of customs declaration registration

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

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

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

2.¹⁸ Checking conditions for customs declaration registration.

The e-customs system will automatically inspect the conditions for customs declaration registration, including:

a) The declarant is not suspended from following customs procedures, except for the following cases:

a.1) Exports are eligible for tax exemption or not subject to tax or eligible for 0% tax;

a.2) Goods are imported to serve national defense and security or exempt from import duty or exempt from VAT; goods are exported to serve national defense and security;

a.3) Goods are meant for disaster or epidemic recovery; goods that are emergency assistance, humanitarian aid or grant aid.

b) The declarant is not facing the situations mentioned in Clause 1 Article 14 of this Circular;

c) Information on the customs declaration is adequate and conformable with instructions of this Circular;

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

If all of the aforementioned conditions are fulfilled, the customs authority shall accept the customs declaration and respond to the declarant. If any of the aforementioned conditions is not fulfilled, the customs authority shall reject the customs declaration and provide explanation for the declarant.

In case of a physical customs declaration, the customs official shall inspect fulfillment of the aforementioned conditions and documents of the customs dossier.

3.¹⁹ Classification of declarations

a) For electronic declarations:

a.1) Export and import declarations:

Pursuant to risk classification criteria established by the Minister of Finance, the Director of the General Department of Customs shall classify the declarations and perform one of the following tasks on the e-customs system:

a.1.1) Accept information on the declaration (lane 1);

a.1.2) Inspect relevant documents of the customs dossier submitted or presented by the declarant or relevant documents on the National Single-window Information Portal (lane 2);

a.1.3) Carry out physical inspection of goods based on inspected relevant documents of the customs dossier submitted or presented by the declarant or relevant documents on the National Single-window Information Portal (lane 3).

a.2) Declaration of independent transport:

a.2.1) Accept information on the declaration (lane 1);

a.2.2) Inspect relevant documents of the customs dossier submitted or presented by the declarant or relevant documents on the National Single-window Information Portal (lane 2).

b) Physical declarations and cargo manifest:

Pursuant to the risk classification criteria established by the Minister of Finance, risk analysis result and relevant information about the goods available when the customs declaration is registered, the Director of the Sub-department of Customs where the customs declaration is registered shall classify the declaration or cargo manifest following instructions in Point a of this Clause.

4.²⁰ Time to notify the declaration classification result:

Classification of a customs declaration will be notified by the customs authority right after the e-customs system has received and registered information therein.

According to information updated by the time the exports or imports arrive at the border checkpoint, the e-customs system will automatically process and inform the declarant if its classification is changed due to changes in information.

Article 20. Additional declaration

Additional declaration means declaration of revisions to a customs declaration and submission of documents relevant to such revisions.

1. Cases of additional declaration:

Except for in that cannot be changed according to Section 3 of Appendix II hereof, the declarant may make an additional declaration in the following cases:

a) Additional declaration before customs clearance:

a.1) The declarant or taxpayer may make an additional declaration before the customs authority informs the declarant of the classification result;

a.2) The declarant or taxpayer that finds errors in the customs declaration after the customs authority informs the classification result but before customs clearance is granted may make an additional declaration and incur penalties as prescribed by law;

a.3) If the declarant or taxpayer that makes an additional declaration as requested by the customs authority after the customs authority finds errors or inconsistency between the goods or customs dossier and information provided during document inspection of physical inspection of goods will incur penalties as prescribed by law.

b) Additional declaration after customs clearance:

Except additional declaration relevant to the export license or import license, specialized inspection in terms of goods quality, health, culture, quarantine of animals, animal products or plants or food quality, the declarant shall make an additional declaration after customs clearance in the following cases:

b.1) The declarant or taxpayer that finds errors in the customs declaration before the customs authority issues a decision on post-clearance inspection may makes an additional declaration within 60 days from the date of customs clearance;

b.2) The declarant of taxpayer that finds errors in the customs declaration after 60 days from the date of customs clearance and before the customs authority issues a decision on post-clearance inspection shall make additional declaration and incur penalties prescribed by law.

2. Procedures for making additional declaration:

Except for the cases of additional declaration mentioned in Clause 3 through 5 of this Article, additional declaration shall be made as follows:

a) Responsibilities of the declarant:

a.1) Make additional declaration by completing form No. 01, form No. 02, form No. 04 or form No. 05 of Appendix II hereof and submit documents relevant to the additional declaration. In case of a physical declaration, the declarant shall complete and submit 02 original copies of form No. 03/KBS/GSQL of Appendix V hereof and 01 photocopy of every document relevant to the additional declaration.

Make the additional declaration within 05 working days from the day on which a request is received from the customs authority in the cases mentioned in Clause 1.a.3 of this Article;

a.2) If goods are not granted customs clearance because of change of the port of loading, checkpoint of export, or means of transport, the declarant shall make additional declaration as instructed in this Article. If the change of the port or loading, checkpoint of export or means of transport leads to changes of the transport modal, the customs declaration must be cancelled as prescribed in Article 22 of this Circular;

a.3) If the exports have been are granted customs clearance and brought into the CCA at the checkpoint and the declarant wishes to change the port of loading or checkpoint of export and the means of transport, the declarant shall submit a written permission for change of the checkpoint of export issued by a competent authority or a written notice of change of the port of loading (form No. 32/TDCX/GSQL in Appendix V hereof) to the customs authority at the new port of loading or checkpoint of export for update on the e-customs system. The supervising customs official at the port of loading or checkpoint of export shall give a confirmation on the notice of change of the port of loading or checkpoint of export and monitor the transport of goods to the new port of loading or checkpoint of export, where they are loaded on the vehicle for export in accordance with Clause 4 Article 52b of this Circular.  Within 05 working days from the day on which the notice is submitted to the customs authority, the declarant shall make the additional declaration as prescribed.

If the owner of the outbound vehicle changes the vehicle name without changing the port of loading or checkpoint of export, a written notice (form No. 33/TDPTVT/GSQL in Appendix V hereof) must be sent to the customs authority before goods are loaded onto the vehicle, specifying the goods on the export declarations on which the vehicle name is changed. If the owner of the outbound vehicle changes the port of loading or checkpoint of export, customs procedures specified in Clause 4 Article 52b of this Circular shall be followed in order to move goods to the new port of loading;

a.4) If the exports have been granted customs clearance but not taken into the CCA at the border checkpoint and the port of loading or checkpoint of export is changed, the declarant shall submit a notice of such change (form No. 34/TDCXCK/GSQL in Appendix V hereof) to the Sub-department of Customs where the declaration is registered or the Sub-department of Customs of the initial border checkpoint, according to which the supervision point will be changed on the e-customs system. Within 05 working days from the day on which the notice is submitted to the customs authority, the declarant shall make the additional declaration as prescribed;

a.5) After goods are released from the CCA, if the container number is not consistent with that on the customs declaration, the declarant shall present the documentary evidence of delivery of the export to the supervising customs official at the checkpoint of import or submit form No. 31/BKCT/GSQL in Appendix V hereof enclosed with documents about the change to the container number issued by the carrier to the supervising customs official. The supervising customs official shall check and update the correct container number on the e-customs system in order to process the procedures.

The declarant shall make an additional declaration at the Sub-department of Customs where the declaration is registered in accordance with provisions of this Clause within 05 working days from the day on which goods are released from the CCA;

a.6) If goods are eligible to be released from the CCA but their actual quantity or weight does not match that on an export declaration or import declaration of bulk cargo (except air cargo), the declarant shall present the weighing note issued by the provider of port/storage services or the note of goods receipt bearing the signature of the seller’s representative or the record on site inspection of goods quantity or weight to the supervising customs official. The supervising customs official shall inspect and give a confirmation on the aforementioned document and follow these instructions:

a.6.1) If the goods are subject to licensing, the supervising customs official shall only allow the release of goods from the CCA if their quantity or weight matches that on the license or does not exceed the tolerance specified in the license (if any);

a.6.2) If the exports are bulk cargo are not subject to licensing and there is an agreement on quantity or weight tolerance and commercial level of the goods (goods of the same kind vary in value according to their sizes): pursuant to the photocopy of the sale contract which specifies the tolerance and method of payment according to actual quantity, the supervising customs official shall confirm the actual quantity of the shipment that is eligible for release from the CCA on the e-customs system.  The declarant shall make an additional declaration at the Sub-department of Customs where the declaration is registered in accordance with provisions of Clause 3 of this Article within 05 working days from the entire shipment is released from the CCA;

a.6.3) If the actual quantity of exports or import does not match that on the customs declaration or the inspection result (except for the cases specified in Point a.6.2 of this Clause), the declarant shall make the additional declaration at the Sub-department of Customs where the declaration is registered in accordance with Point a Clause 2 of fishery products Article. If such an additional declaration is not made, the excess goods must not be released from the CCA.

b) Responsibilities of the customs authority:

b.1) Regarding additional declaration before customs clearance:

b.1.1) Receive the additional declaration submitted to the e-customs system;

b.1.2) Within 02 working hours after the satisfactory additional declaration is received, inspect the additional declaration within the time limit (if any) specified in Clause 2 Article 23 of the Law on Customs and send a notice through the e-customs system; provide explanation if the additional declaration is rejected.

b.1.3) Take actions against violations (if found).

b.2) Regarding additional declaration after customs clearance:

b.2.1) Receive the additional declaration submitted to the e-customs system;

b.2.2) Process the inspection result and:

b.2.2.1) finish inspecting the additional declaration and physical inspection of goods (if any) and send a notice of the inspection result through the e-customs system within 02 working hours after the satisfactory additional declaration is received;

b.2.2.2) provide explanation for the declarant through the e-customs system if the additional declaration is rejected.

b.2.3) Take actions against violations (if found).

b.3) In case of a physical declaration, apart from the tasks mentioned in Point b of this Clause, the customs official must specify the time and date of  receipt of the additional declaration; check the adequacy and accuracy of the additional declaration, specify the inspection result on the application for additional declaration, and give the declarant 01 copy of the application for additional declaration which bears the customs authority’s confirmation.

3. Procedures for additional declaration in case of bulk cargo and agreement on quantity or weight tolerance and commercial level of the goods

a) Responsibilities of the declarant:

Provide additional information of the electronic customs declaration and submit documents relevant to the additional declaration, including:

a.1) The weighing note of the port (for bulk cargo) or package inspection of the port or the record on site inspection of quantity or weight issued by the inspection service provider (hereinafter referred to as “inspecting unit") or the result of inspection issued by the inspecting unit: 01 photocopy;

a.2) The importer’s note of goods receipt for the import declaration or the export’s note of dispatch for the export declaration: 01 photocopy;

a.3) A record on goods receipt bearing the seller’s signature or a statement bearing the buyer’s and the seller’s certification of quantity, commercial level of goods and actual payment: 01 photocopy.

If the statement does not bear adequate certification of the buyer and the sellers, it must bear the declarant’s certification;

a.4) A sale contract that specifies the tolerance of quantity or weight and method of payment: 01 photocopy;

a.5) Payment document (if any): 01 photocopy;

a.6) The license on which quantity of goods has been adjusted (for goods subject to licensing): 01 original copy. If the license is issued electronically through the National Single-window Information Portal by the specialized regulatory authority, the declarant is not required to submit the physical license.

If the declarant is not permitted by a regulatory body to adjust the license or fails to obtain a license for the excess quantity of goods after 30 days from the date of customs clearance, such excess quantity must be re-exported.

b) Responsibilities of the customs authority:

b.1) Receive and inspect the adequacy and conformity of the additional declaration;

b.2) Within 02 working hours from the day on which the satisfactory additional declaration is received, inspect the additional declaration within the time limit (if any) specified in Clause 2 Article 23 of the Law on Customs and send a notice through the e-customs system; provide explanation if the additional declaration is rejected.

4. Procedures for making additional declaration in case of incorrect or excess goods, except for the cases in Clause 3 of this Article

a) In case of excess quantity of goods (without change in categories of goods) and the excess goods are accepted by the recipient:

b.1) Responsibilities of the customs declarant:

The declarant shall make an additional declaration in accordance with Point a.1 Clause 2 of this Article and submit the following documents:

a.1.1) A written confirmation of excess goods issued by the consignor: 01 photocopy;

a.1.2) The contract and appendix thereof specifying changes to information about the goods and value thereof or equivalent documents prescribed by law: 01 photocopy;

a.1.3) The commercial invoice specifying changes to information about the goods and value thereof: 01 photocopy;

a.1.4) The bill of lading or an equivalent transport document (if the additional declaration is relevant to the number of containers, packages or bulk cargo weight and goods that have not been removed from the CCA): 01 photocopy;

a.1.5) Payment document (if any): 01 photocopy;

a.1.6) The license on which quantity of goods has been adjusted (for goods subject to licensing and additional declaration is made before customs clearance): 01 original copy;

a.1.7) The certificate of specialized inspection on which the quantity of goods has been adjusted: 01 original copy.

In the cases where the documents mentioned in Point a.1.6 and Point a.1.7 are sent electronically by a specialized regulatory authority through the National Single-window Information Portal, the declarant is not required to submit the physical copies thereof.

a.2) Responsibilities of the customs authority:

a.2.1) Receive the additional declaration;

a.2.2) Carry out physical inspection of goods if they are inside the CCA (including goods in storage). If the goods have been removed from the CCA, the declarant must obtain a confirmation of the actual quantity of goods from the inspecting unit;

a.2.3) Carry out the inspection and process the inspection result:

a.2.3.1) If result of physical inspection of goods or the confirmation issued by the inspecting unit matches the result of inspection of additional declaration, accept the additional declaration, impose penalties for customs offences and carries on the procedures. The time limit for inspection is specified in Clause 2 Article 23 of the Law on Customs;

a.2.3.2) In the cases where it is not possible to verify the supporting documents or smuggling or fraud is suspected, the customs authority shall cooperate with relevant authorities and domestic organizations (carrier, delivery company, bank, insurer) in verification within 10 working days.  If the additional declaration documents are found conformable, carry on the procedures; if the supporting documents are not conformable, reject the additional declaration and take appropriate actions prescribed by law;

a.2.3.3) If the result of physical inspection of goods or the confirmation issued by the inspecting unit does not match the result of inspection of additional declaration, reject the additional documents and take appropriate actions prescribed by law.

b) In case of excess categories of goods which also lead to changes to quantity of goods and the excess goods are accepted by the recipient:

b.1) The declarant shall follow the instructions in Point a.1 of this Clause;

b.2) Responsibilities of the customs authority:

Follow the instructions in Point a.2 of this Clause. In the cases where verification by domestic organizations is not adequate and verification by overseas organizations is needed: the Sub-department of Customs where the declaration is registered shall send information to the General Department of Customs, which will cooperate with relevant overseas organizations (customs authority, carrier or shipping agent of the exporting country, the exporter, …) in verifying the documents within 15 working days from the day on which verification is given by domestic organizations. The General Department of Customs may consider extending the aforementioned time limit for up to 15 working days if the verification is complicated. Up to 02 extension may be granted.

Within 02 working days from the receipt of the verification result, the customs official shall finish processing the additional declaration. Violations (if any) shall be dealt with as prescribed.

c) In case of incorrect goods of the entire shipment (incorrect categories):

c.1) Responsibilities of the customs declarant:

The declarant shall make an additional declaration in accordance with Point a.1 Clause 2 of this Article and submit the following documents:

c.1.1) A written confirmation issued by the consignor which provides explanation: 01 photocopy;

c.1.2) The contract and appendix thereof specifying changes to information about the goods and value thereof or equivalent documents prescribed by law: 01 photocopy;

c.1.3) The commercial invoice specifying changes to information about the goods and value thereof: 01 photocopy;

c.1.4) The bill of lading or an equivalent transport document (if the additional declaration is relevant to the number of containers, packages or bulk cargo weight and goods that have not been removed from the CCA): 01 photocopy;

c.1.5) Payment document (if any): 01 photocopy;

c.1.6) A written explanation for acceptance of the incorrect goods issued by the declarant: 01 original copy;

c.2) Responsibilities of the customs authority:

c.2.1) Receive the additional declaration;

c.2.2) Carry out physical inspection of goods if they are inside the CCA (including goods in storage). The time limit for inspection is specified in Clause 2 Article 23 of the Law on Customs.

If the goods have been removed from the CCA, the declarant must obtain a confirmation of the actual quantity and categories of goods from the inspecting unit;

c.2.3) Verify conformity of supporting documents: the Sub-department of Customs where the declaration is registered shall send relevant information to the General Department of Customs, which will cooperate with overseas organizations (customs authority of the exporting country, carrier, shipping agent, exporter, overseas customs chief) in verifying conformity of documents proving the additional declaration within 45 working days. The General Department of Customs may consider extending the aforementioned time limit for up to 45 working days if the verification is complicated. Up to 02 extension may be granted.

Within 02 working days from the receipt of the verification result, the customs official shall finish processing the additional declaration. Violations (if any) shall be dealt with as prescribed.

c.2.4) Handle inspection result:

c.2.4.1) If the result of physical inspection of goods or the confirmation issued by the inspecting unit matches the verification result or no result is given by the deadline for verification, accept the additional declaration and carry on the procedures;

c.2.4.2) If the result of physical inspection of goods or the confirmation issued by the inspecting unit does not match the verification result, reject the additional documents and take appropriate actions prescribed by law.

5. Procedures for additional declaration after customs clearance in case of insufficient quantity of goods and the goods are not partially or entirely removed from the CCA, except for the cases mentioned in Clause 3 of this Article

a) Responsibilities of the declarant:

Provide additional information of the electronic customs declaration and submit documents relevant to the additional declaration, including:

a.1) A written confirmation of insufficient quantity of goods issued by the consignor: 01 photocopy;

a.2) The contract and appendix thereof specifying changes to information about the goods and value thereof or equivalent documents prescribed by law: 01 photocopy;

a.3) The commercial invoice specifying changes to information about the goods and value thereof: 01 photocopy;

a.4) The bill of lading or an equivalent transport document (if the additional declaration is relevant to the number of containers, packages or bulk cargo weight and goods that have not been removed from the CCA): 01 photocopy;

a.5) Payment document (if any): 01 photocopy;

a.6) If the result of physical inspection of actual quantity of imports given by the inspecting unit.

b) Responsibilities of the customs authority:

b.1) Receive the additional declaration;

b.2) Carry out physical inspection of goods if they are inside the CCA (including goods in storage). The time limit for inspection is specified in Clause 2 Article 23 of the Law on Customs;

b.3) Handle inspection result:

b.3.1) If the additional declaration matches the result of physical inspection of the goods that are still in the CCA and information about the goods that have been removed from the CCA, accept the additional declaration and carry on the procedures;

b.3.2) In the cases where it is not possible to verify the supporting documents or smuggling or fraud is suspected, the customs authority shall cooperate with relevant authorities and domestic organizations (carrier, delivery company, bank, insurer) in verification within 10 working days.  If the additional declaration documents are found conformable, carry on the procedures; if the supporting documents are not conformable, reject the additional declaration and take appropriate actions prescribed by law;

b.3.3) If the additional declaration does not match the result of physical inspection of the goods that are still in the CCA and information about the goods that have been removed from the CCA, reject the additional declaration and take appropriate actions prescribed by law.

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

1.²² Principles

a) Exports or imports that are sold domestically or repurposed shall comply with provisions of Clause 5 Article 25 of Decree No. 08/2015/ND-CP, which is amended in Clause 12 Article 1 of Decree No. 59/2018/ND-CP;

b) Domestic sale or repurposing of goods that have undergone export or import procedures is only permitted after the declarant has completed customs procedures for the new customs declaration;

c) If the export or import license is required, a written permission by the licensing authority is also required for domestic sale or repurposing of the goods if it is subject to licensing by law;

d) In case of domestic sale or repurposing of exports or imports, the taxpayer shall declare and pay taxes and fines (if any) as prescribed.

2.²³ The declarant shall:

a) Prepare and submit the customs dossier through the e-customs system, including:

a.1) The customs declaration specified in Article 16 of this Circular which specifies the number of the initial customs declaration, repurposing or domestic sale method (“Phần ghi chú” of the electronic declaration or “Ghi chép khác” of the physical declaration).

If the imports that are repurposed or sold domestically are exempt from import duties or not subject to import duties, the customs dossier retention period (05 years) has expired by the date of repurposing or domestic sale, or the imports are tools or instruments that are not subject to tax and the value of which is not entirely included in production cost (not monitored by the importer according to import declaration numbers) and the customs dossier retention period has not expired, the importer is not required to provide the declaration number upon repurposing or domestic sale.

If the imports are raw materials or supplies that have been converted into products when they are repurposed or sold domestically, the raw materials or supplies and the finished products shall be separately declared on the same declaration. The finished products, on which tax is not declared, shall be written on a line; the initial raw materials or supplies (write “TDMDSDSP” at “mã số quản lý riêng”) and tax thereon shall be written on the next line. Categories of the finished products shall comply with applicable law.

a.2) A written permission for repurposing or domestic sale of the goods if a license is required when such goods are repurposed or sold domestically: 01 original copy;

a.3) The certificate of specialized inspection if …. are not fulfilled with the initial customs declaration is registered: 01 original copy;

a.4)  A written agreement with the foreign party on repurposing or the commercial invoice in case of transfer of ownership of goods processed or borrowed from a foreign organization or individual or the contract for purchase or sale of duty-free, non-taxable, temporarily imported or temporarily exported goods: 01 photocopy.

b) In case of repurposing by re-export: the taxpayer shall declare in accordance with Point a of this Clause and is not required to pay tax;

c) In case of repurposing by transfer to another party exempt from tax: the transferee shall declare in accordance with Point a of this Clause and is not required to pay tax;

If the transferee has to submit the duty-free list, the customs authority shall deduct the goods from the duty-free list submitted by the transferee.

The transferee is not required to pay import duty on the goods provided the transfer price is exclusive of import duty. The transferee shall notify the customs authority that receives the duty-free list of the transfer of goods (if the duty-free list has been submitted) or the customs official where the initial declaration is registered (if submission of the duty-free list is not required);

d) If the customs authority or a competent authority finds that a taxpayer repurposes or domestically sells goods without declaring and paying taxes, such taxpayer shall pay an amount of tax imposed according to the initial import declaration, pay late payment interest and incur other penalties as prescribed by applicable law.

3. Responsibilities of the customs authority:

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

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

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

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

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

Article 22. Cancellation of customs declaration

1. Cases in which a customs declaration is cancelled:

a) The customs declaration is not valid for completing customs procedures in the following cases:

a.1) The imports do not arrive at the checkpoint of import within 15 days from the day on which the import declaration is registered;

a.2) The exports are exempt from document inspection and physical inspection but have not entered the CCA at the checkpoint of export within 15 days from the day on which the export declaration is registered;

a.3) The exports have to undergo document inspection but the declarant has not submitted the customs dossier, or customs procedures have been completed but the goods have are not taken into the CCA at the checkpoint of export within 15 days from the day on which the export declaration is registered;

a.4) The exports have to undergo physical inspection but the declarant fails submit documents and present goods to the customs authority for inspection within 15 days from the day on which the export declaration is registered;

a.5) The customs declaration has been registered and the goods are subject to licensing by a competent authority but such a license is not available when the declaration is registered.

b) The customs declaration has been registered, customs clearance is not granted because of an error of the e-customs system and the physical declaration has been granted customs clearance or conditional customs clearance or the goods have been put into storage;

c) The customs declaration has been registered but the goods fail to meet certain requirements and have to be re-exported or destroyed;

d) Cases in which cancellation of a customs declaration is requested by the declarant:

d.1) The export procedures have been completed and goods have been taken into the CCA but the declarant wishes to take the goods back to the domestic market for repair or recycling;

d.2) The declaration of in-country export has been granted customs clearance or conditional customs clearance but the exporter or importers cancels the transaction;

d.3) Cases other than those mentioned in Points a.2, a.3, a.4, d.1 and d.2 of this Clause in which the export declaration has been granted customs clearance or conditional customs clearance but goods are not exported in reality;

d.4) The declarant provides in correct information on the declaration according to Section 3 of Appendix II hereof, unless the import declaration has been granted customs clearance or conditional customs clearance and goods have been released from the CCA; the export declaration has been granted customs clearance or conditional customs clearance and the goods have been exported in reality.

2. Procedures for cancelling a customs declaration

a) Responsibilities of the declarant:

a.1) In the cases mentioned in Point b and Point d Clause 1 of this Article, the declarant shall complete form No. 06 in Appendix II hereof and send it through the e-customs system to the Sub-department of Customs where the declaration is registered.

In case of cancellation of a physical declaration, the declarant shall complete and submit 02 original copies of form No. 04/HTK/GSQL in Appendix V hereof to the Sub-department of Customs where the declaration is registered;

a.2) In the cases mentioned in Points d.1, d.2, d.3 Clause 1 of this Article, the declarant shall enclose the form with documents proving that the goods are not exported in reality.

In case of cancellation of an export declaration on which goods have been taken into the CCA but are not exported in reality, the declarant shall specify in the cancellation form that taxes on the goods have not been refunded or deducted by any domestic tax authority or customs authority and take responsibility for such content. If the customs authority or tax authority finds tax has been refunded or deducted, the declarant shall be dealt with as prescribed by law;

b) Responsibilities of the customs authority:

b.1) In the cases mentioned in Point a Clause 1 of this Article: Within 01 working day from the day on which the customs declaration is invalidated as prescribed in Point a or Point d Clause 1 of this Article, the Sub-department of Customs where the declaration is registered shall verify information on the e-customs system, cancel the customs declaration and inform the declarant of such cancellation through the e-customs system;

b.2) In the cases mentioned in Point c Clause 1 of this Article: Within 01 working day from the day on which the goods are re-exported or the confirmation of goods destruction is received, the Sub-department of Customs where the declaration is registered shall cancel the declaration;

b.3) In the cases mentioned in Point b or Point d Clause 1 of this Article:

b.3.1) Within 08 working hours from the receipt of the request for cancellation from the declarant, the customs official shall verify the reasons, conditions and information about the declaration on the e-customs system, request the Director of the Sub-department of Customs to consider approving the cancellation and inform the declarant through the e-customs system, settle taxes (if any) in accordance with Article 131 of this Circular and update on the risk management system, according to which the enterprise’s conformity with law will be assessed.

In the cases where the Sub-department of Customs where the declaration is registered receives information in writing about violations of law relevant to the shipment from other competent authorities, the export declaration that has been granted customs clearance or conditional customs clearance may only be cancelled after necessary actions have been taken and the shipment does not violate the law or the violations have been dealt with as prescribed by law;

b.3.2) If the cancellation of the declaration of temporarily imported/export goods affects information for management of quantity of goods temporarily imported/export on the e-customs system, the customs authority must update goods quantity on the e-customs system after the declaration is cancelled;

b.3.3) The declarant shall inform the Department of Taxation of the province where the enterprise applies for business registration if the exports have domestic origins (form No. 01/TB-XNKTC/GSQL in Appendix V hereof) or the Sub-department of Customs where the import declaration is registered if the exports have foreign origins (if the export declaration and import declaration are registered at different Sub-departments of Customs). Taxes on goods on the cancelled export declaration shall not be paid, refunded or deducted.

b.4) For physical declarations, in addition to the steps mentioned in Points b.1, b.2 and b.3 of this Clause, the customs official shall cross out the cancelled declaration, append signature and seal on it and archive it. Cancelled declarations shall be sorted by their issuance numbers.

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

Article 23. Inspection principles

1.²⁵ According to the classification of declarations by the e-customs system, the decision of the Director of the Sub-department of Customs where the declaration is registered or the Sub-department of Customs where physical inspection of goods is carried out, information on the customs declaration, risk management information on the e-customs system and the electronic customs dossier submitted by the declarant through the e-customs system, the customs official shall carry out detailed inspection of the customs dossier and physical inspection of goods. Within 01 working hour after the declaration is registered, the customs authority shall verify the customs dossier and respond to the declarant through the e-customs system. After this time, it will be considered that the electronic customs dossier has been adequately submitted to the customs authority. In case of physical inspection of goods, the customs official must write the inspection result on the result note, update on the e-customs system in accordance with Article 29 of this Circular and instructions of the General Department of Customs, decide customs clearance, conditional customs clearance or put the goods into storage.

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

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

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

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

a) Inspection contents:

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

b) Handling inspection result:

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

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

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

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

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

a) Inspection contents:

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

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

b) Handling inspection result:

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

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

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

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

The next shipments will be selected to undergo analysis by the customs authority on the basis of risk management.

Article 25. Inspection of customs value while following customs procedures

1. Customs dossiers of exports and imports that have to undergo detailed document inspection or physical inspection of goods shall undergo inspection of customs value while following customs procedures.

2. Inspection content: The customs authority shall inspect the customs value declared by the declarant on the customs declaration or customs value declaration (hereinafter referred to as “declared value”) in accordance with instructions of Circular No. 39/2015/TT-BTC and this Circular.

3. Handling inspection result

a) Rejection of declared value:

The customs authority shall issue the customs value notice (form No. 02B/TB-TGHQ/TXNK in Appendix VI hereof) and request the declarant to make additional declaration within 05 working days from the day on which the notice is issued and grant conditional customs clearance as prescribed. If the declarant makes the additional declaration by the aforementioned deadline specified in the customs value notice, the customs authority shall grant customs clearance and impose penalties (if violations are found). If the declarant fails to make additional declaration by the deadline or the additional declaration is not conformable with the customs value notice, the customs authority shall impose tax in accordance with the Law on Tax administration in order to grant customs clearance and impose penalties (if violations are found).

The declared value of exports or imports will be rejected in the following cases:

a.1) The declarant fails to declare or correctly and adequately declare any of the mandatory information on the customs declaration (including: point of unloading, method of payment, codes of goods, cost of  transport, insurance premium, codes and names of adjusted costs, detailed value, total taxable value allocation coefficient, goods description, unit of measurement, unit prices, taxable unit prices, taxable values, invoice value, total invoice value, country of origin) and the customs value declaration (if any) which affects the customs value.

If the declarant has a special relationship which is not mentioned on the customs declaration or the customs value declaration (if any), the customs authority shall request the declarant to provide such information in accordance with Article 20 of this Circular. If declarant states that his/her special relationship does not affect the selling price, the customs authority shall inspect the impact of such relationship on the selling price in accordance with Article 7 of Circular No. 39/2015/TT-BTC;

a.2) Customs values in documents of the customs dossier submitted or presented by the declarant to the customs authority are inconsistent;

a.3) Any of the conditions specified in Clause 8 Article 1 of Decree No. 59/2018/ND-CP, Circular No. 39/2015/TT-BTC and this Circular is not satisfied when applying the customs valuation methods.

a.4) The customs valuation methods specified in Clause 8 Article 1 of Decree No. 59/2018/ND-CP, Circular No. 39/2015/TT-BTC and this Circular are not strictly followed.

b) Doubtful declared values:

b.1) If the declared value of exports or imports is doubtful compared to reference prices of identical or similar goods specified in Article 22 of Circular No. 39/2015/TT-BTC and the declarant is not a law-abiding enterprise, the customs authority shall request the declarant to provide additional documents according to Point b.2 Clause 4 of this Article through the e-customs system or on the physical export/import declaration, appoint a legal representative or authorized person to explain and prove the declared value before the deadline for completing customs procedures specified in Article 23 of the Law on Customs, then perform the following tasks:

b.1.1) If the declarant fails to provide additional documents or appoint a representative and fails to explain or prove the declared values, or the documents or explanation provided by the declarant fail to disprove the basis for rejection of declared values mentioned in Points dd.2.1, dd.2.2, dd.2.3, dd.2.5, dd.2.6 Clause 4 of this Article, the customs authority shall issue a customs value notice, impose taxes in accordance with the Law on Tax administration and impose penalties (if violations are found);

b.1.2) In cases other than those specified in Point b.1.1 of this Clause, the customs authority shall accept the values declared by the declarant, issue the customs value notice and grant customs clearance.

b.2) If the declared value of imports is doubtfully high according to Point b.5.7 of this Clause, the customs authority shall accept the declared value, grant customs clearance and request a tax authority to inspect the related transaction in accordance with regulations of law on related transactions.

b.3) In cases other than those specified in Point b.1 and Point b.2 of this Clause, the customs authority shall issue a notice of reasons for suspicion, prices, methods and meeting time through the e-customs system or using form No. 02A/TB-NVTG/TXNK in Appendix VI hereof and grant conditional customs clearance as prescribed; the declarant shall comply with recommendations of the customs authority and instructions in Clause 4 of this Article;

b.4) The declared value of exports is considered doubtful in the following cases:

b.4.1) The declare value is lower than reference prices of identical or similar goods issued by the General Department of Customs according to Article 22 of Circular No. 39/2015/TT-BTC;

b.4.2) The declared value is lower than the lowest customs value of identical or similar exports determined by the customs authority, or lower than the lowest declared values of identical or similar goods that was accepted by the customs authority in the customs value database (do not compare with doubtful customs values).

Identical and similar goods in the customs value database that are used for comparison are goods that are exported within 90 days before or after the registration date of the export declaration of the goods whose customs values are being examined;

b.4.3) The declare value is lower than the customs value collected by the customs authority from information sources specified in Article 25 of Circular No. 39/2015/TT-BTC after being converted into customs values of exports at the checkpoint of export;

b.4.4) The declared value is lower than or equal to the declared value of the primary materials of identical or similar goods or cost of transport of the goods being examined at the checkpoint of export or cost of extraction of identical or similar goods;

b.4.5) If identical or similar goods prescribed by No. 39/2015/TT-BTC cannot be found, the following goods will also be identified as identical or similar goods:

b.4.5.1) Exports whose functions or uses are comparable to those of identical or similar goods available in the customs value database;

b.4.5.2) Exports whose quality is higher than that of identical or similar goods available in the customs value database;

b.5) The declared value of imports is considered doubtful in the following cases:

b.5.1) The declare value is lower than reference prices of identical or similar goods issued by the General Department of Customs according to Article 22 of Circular No. 39/2015/TT-BTC;

b.5.2) The declared value is lower than the lowest customs value of identical or similar imports determined by the customs authority, or lower than the lowest declared values of identical or similar goods that was accepted by the customs authority in the customs value database (do not compare with doubtful customs values);

b.5.3) The declared value is lower than or equal to the declared value of integral parts of identical or similar goods; lower than or equal to customs value of primary materials of identical or similar imports; lower than or equal to cost of transport of identical or similar imports at the first checkpoint of import;

b.5.4) The declare value is lower than the customs value collected by the customs authority from information sources specified in Article 25 of Circular No. 39/2015/TT-BTC after being converted into customs values of imports at the first checkpoint of export;

b.5.5) The imports are discounted while the declared value minus (-) the discount is lower than the lowest customs value of identical or similar imports in the customs value database;

b.5.6) If identical or similar goods prescribed by No. 39/2015/TT-BTC cannot be found, the following goods will also be identified as considered identical or similar goods:

b.5.6.1) Imports whose functions or uses are comparable to those of identical or similar imports available in the customs value database;

b.5.6.2) Imports whose quality is higher than that of identical or similar imports available in the customs value database;

b.5.6.3) Imports from developed countries or groups of countries that are comparable to identical or similar imports from developing countries available in the customs value database;

b.5.7) The declare value of imports is doubtfully higher than reference prices of identical or similar imports issued by the General Department of Customs according to Article 22 of Circular No. 39/2015/TT-BTC;

b.5.8) Identical and similar imports in the database that are used for comparison mentioned in Point b.5.2 or point b.5.5 of this Clause are goods that are exported to Vietnam within 60 days before or after the date of export declaration of the goods whose customs values are being examined; If identical or similar goods cannot be found within the aforementioned time frame, it may be extended to 90 days before or after the date of export.

c) Customs authority shall grant customs clearance to goods other than those mentioned in Points a and b of this Clause at the declared values.

4. Consultation

a.1) The Director of the provincial Department of Customs shall hold the consultation and take responsibility for the effectiveness of the consultation; The Director of the provincial Department of Customs may delegate the Director of a Sub-department of Customs to carry out the consultation if appropriate.

b) Responsibilities:

b.1) The customs authority shall:

b.1.1) Hold the consultation, check the documents submitted or presented by the declarant in accordance with Point b.2 of this Clause to clarify the suspicions;

b.1.2) Make a consultation record which specifies the full discussion during the consultation; additional documents submitted by the declarant; whether or not the declarant agrees with the basis for rejection in case the customs authority has sufficient basis for rejecting the declared value; and the verdict of the consultation. If the declared value is rejected, the basis for rejection must be specified in Point dd.2 of this Clause, the values and valuation method applied by the customs authority.

b.2) The declarant must present the sale contract or an equivalent document, commercial invoice, documents specifying the cost of transport, insurance documents, C/Os (if any), payment documents (if any), documents about the customs valuation method prescribed in Circular No. 39/2015/TT-BTC or this Circular (01 photocopy); appoint the declarant’s legal representative or an authorized person to attend the consultation, who has the responsibility to provide explanation for the declared values at the request of the customs authority;

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

c) Method of consultation: direct consultation;

d) Within 30 days from the registration date of the customs declaration, the export or import declaration;

dd) Processing consultation result:

dd.1) If the declarant concurs with the value or method applied by the customs authority, the customs authority shall carry out the inspection and issue the customs value notice. Within 05 working days from the consultation date, the declarant shall make the additional declaration. If the declarant makes the additional declaration by the aforementioned deadline specified in the customs value notice, the customs authority shall grant customs clearance and impose penalties (if violations are found). If the declarant fails to make additional declaration by the deadline or the additional declaration is not conformable with the customs value notice, the customs authority shall impose tax in accordance with the Law on Tax administration in order to grant customs clearance and impose penalties (if violations are found);

dd.2) If the customs authority rejects the declared value after the consultation, the customs authority shall issue the customs value notice and request the declarant to make additional declaration within 05 working days from the ending date of the consultation. If the declarant makes the additional declaration by the aforementioned deadline specified in the customs value notice, the customs authority shall grant customs clearance and impose penalties (if violations are found). If the declarant fails to make additional declaration by the deadline or the additional declaration is not conformable with the customs value notice, the customs authority shall impose tax in accordance with the Law on Tax administration in order to grant customs clearance and impose penalties (if violations are found).

The declared value of exports or imports will be rejected in the following cases:

dd.2.1) One of the cases mentioned in Point a Clause 3 of this Article;

dd.2.2) The declarant fails to declare or correctly declare the actual price that was paid or will be paid; the elements relevant to customs valuation specified in Article 6, Article 13 and Article 15 of Circular No. 39/2015/TT-BTC;

dd.2.3) Information provided by the declarant after inspection is found incorrect, the documents provided are found forged or illegitimate;

dd.2.4) The declarant fails to provide the evidence or documents specified in Point b.2 of this Clause for the customs authority without acceptable explanation; fails to attend the consultation without acceptable explanation; the person who attends the consultation is not the declarant’s legal representative or does not have a letter of attorney; the declarant fails to sign the consultation record in accordance with Point b.3 of this Clause;

dd.2.5) Information provided by the exporter or the exporter’s representative about the imports; information provided by the seller or manufacturer reveals that the declared value is not true;

dd.2.6) The declarant’s explanation does not match the customs dossier or the documents specified in Point b.2 of this Clause.

dd.3) If the basis for the customs authority to reject the declared value prescribed in Appendix dd.2 of this Clause is not solid , the customs authority shall accept the values declared by the declarant, issue the customs value notice and grant customs clearance as prescribed.

5. During rejection of the declared value, customs valuation and tax imposition prescribed in this Article, the customs authority shall allocate adjusted costs according to the regulations in Article 13, Article 15 and Article 16 of Circular No. 39/2015/TT-BTC if the declarant does not allocate or improperly allocates these adjusted costs.

6. Reuse of consultation result

a) Requirements: Information or data serving inspection and determination of customs value of the exports or imports are the same as those of identical or similar goods whose consultation result is already available;

b) The declarant shall request the customs authority to reuse the consultation result for the next export or import by the deadline for completion of customs procedures through the e-customs system or in the notice of doubtful declare value;

c) The customs authority shall verify information and notify the result through the e-customs system or in writing (in case of physical declarations).

Article 25a. Rules on and methods of customs valuation applied to exports

1. Rules: Customs value is the selling price of goods up to a checkpoint of export, excluding international insurance premium (I), international freight (F), determined according to methods of customs valuation prescribed in Clause 2, Clause 3, Clause 4, Clause 5 of this Article, in descending order of precedence and stop at the method when the customs value is successfully determined.

2. The selling price of goods up to checkpoint of export

a) The selling price of goods up to checkpoint of export is the price of good stated in the sales contract or commercial invoice and other costs relating to exports, up to the checkpoint of export in accordance with documentary evidence of these costs, not included in the selling price of goods;

b) Costs not included in the selling price of goods;

b.1) Inland freight and costs incurred in transport of exports up to the checkpoint of export, including loading and unloading costs to the checkpoint of export;

b.2) Insurance cost of exports up to checkpoint of export (if any);

b.3) Other costs relating to exports, including container freight station fee;

b.4) If the costs as provided in Point b.1, b.2, b.3 of this Clause are inclusive of VAT paid in Vietnam, the VAT shall be excluded from the customs value of exports if the proof of VAT payment is available.

c) Rules of cost allocation:

The costs set out in Point b of this Clause shall be determined for every kind of export goods. If the consignment comprises a broad range of goods but the costs are not assigned for each kind of goods, they shall be allocated using one of the following methods:

c.1) According to the selling price of each kind of goods;

c.2) According to weight or volume or quantity of each kind of goods.

d) Documents on customs valuation according to the selected method, each document is enclosed with its photocopy, including:

d.1) Sales contract, commercial invoice;

d.2) Proof of costs associated with exports up to checkpoint of export (if any);

d.3) Other documents proving the customs valuation declared by customs declarant (if any).

3. The selling price of identical or similar exports stated in customs value database

a) The customs value, in this method, shall be based on the selling price of identical or similar exports stated in customs value database, after adjusting it to the selling price of goods up to checkpoint of export at the in the nearest time compared to the date of registration of export declaration of consignment undergoing customs valuation;

b) Cases need adjustments:

b.1) Difference in distances;

b.2) Difference in modes of transport.

c) Application conditions:

c.1) The customs value of exports shall be determined according to this method provided that the identical or similar exports declared by the declarant as prescribed in Clause 2 of this Article have been approved or determined by the customs authority as prescribed in one of the methods prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND-CP;

c.2) The adjustments upon difference in distances or mode of transport shall be made provided that objective and quantifiable documents are available;

c.3) If more than one selling price of identical or similar exported good is found, the lowest of such value shall be determined as customs value, except for customs value of identical or similar consignments which are doubtful about declared value as prescribed in Point b.4 Clause 3 Article 25 hereof.

d) Documents on customs valuation according to the selected method, each document is enclosed with its photocopy, including:

d.1) Export customs declaration of identical or similar exports;

d.2) Transport contract or document indicating the freight of identical or similar exports (if it is adjusted);

d.3) Other documents in connection with customs valuation using this method.

4. Selling price of identical or similar exports in Vietnamese market

a) Customs value of exports, in this method, shall be determined according to selling price of identical or similar exports on the Vietnamese market stated in the sale invoice at the nearest time to the registration date in the export customs declaration of the consignment in question plus inland freight and other costs associated with the exports up to the checkpoint of export, less VAT paid in Vietnam;

b) Application conditions:

b.1) The selling price of identical or similar goods in Vietnamese market must be indicated in accounting records and vouchers that are legal, available and recorded in accordance with accounting standards in Vietnam. If more than one selling price is found at a time, the value with greatest quantity of goods sold shall prevail;

b.2) The deduction of VAT or addition of freight or other related costs shall only be made of equivalent documents are objective and quantifiable.

d) Documents on customs valuation according to the selected method, each document is enclosed with its photocopy, including:

c.1) Sales invoice prescribed by the Ministry of Finance;

c.2) Documents justifying inland freight, cost incurred in customs valuation as provided in Point a Clause 4 of this Article.

5. Selling price of exports collected, aggregated, classified as prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND-CP:

a) The customs value of exports in this method shall be determined as follows:  

a.1) Flexibly apply methods of customs valuation prescribed in Clauses 2, 3, 4 of this Article by expanding definition of identical or similar goods under the provisions of Point b.4.5 Clause 3 Article 25 of this Circular to determine customs value;

a.2) If the customs value cannot be determined under the provisions of Point a.1 of this Clause, the source of information prescribed in Article 25 of Circular No. 39/2015/TT-BTC, adjusted to the selling price up to the checkpoint of export of exports in question. The adjustment method are specified in the Points b and c of this Clause;

a.3) If the customs value cannot be determined as prescribed in Point a.2 of this Clause, the value determined by a valuation agency shall be used as per the law.

b) Application conditions:

b.1) The adjustments shall be made provided that there are objective and quantifiable documents;

b.2) If more than one selling price is found after the adjustment, the lowest value shall be used; the customs value of identical or similar goods doubtful about the declared value prescribed in Point b.4 Clause 3 Article 25 of this Circular to determine the customs value.

d) Documents on customs valuation according to the selected method, each document is enclosed with its photocopy, including: Documents in connection with customs valuation using this method.

6. If the exports do not go with a sales contract or commercial invoice, the declared value shall be the customs value. If there are grounds to determine that the declared value is not appropriate, the customs authority shall determine the customs value according to the rules and methods prescribed in this Article.

Article 26. (annulled)

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

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

2.³¹. Inspect the basis for determining goods not subject to tax if the declarant declares that goods are not subject to export/import duty, safeguard duty, anti-dumping duty, countervailing duty, VAT, excise duty or environmental protection tax.

3.³² Inspect the basis for determining goods eligible for tax recession or tax cancellation if so declared.

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

5.³³ Inspect and verify information on the notification of prior determination result with documents and the actual shipment of exports/imports if the exports/imports must undergo document inspection or physical inspection of goods. If the goods do not match the notification of prior determination result, their codes, origins, and customs values shall be verified as prescribed.           

6.³⁴ Inspection and determination of goods origins shall comply with Circulars of the Minister of Finance on determination of origins of exports and imports.

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

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

a) accept the declared information if it is conformable;

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

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

2.³⁵ Use of a single license for multiple export/import shipments

a) While following procedures for the first export/import shipment, according to the physical license submitted by the declarant or information on the electronic customs declaration issued through the National Single-window Information Portal, the Sub-department of Customs where the declaration is registered shall update information on the license on the e-customs system in order to monitor, deduct the quantity, weight of goods exported/imported specified on the license corresponding to each export/import shipment;

b) If this function is not available on the e-customs system:

According to the document certifying the quantity of licensed goods (if the license is issued through the National Single-window Information Portal) issued by the General Department of Customs or the physical license, the Sub-department of Customs shall issue the monitoring note using form No. 05/TDTL/GSQL in Appendix V hereof and make a deduction for imports and exports. Give the monitoring note and 01 photocopy of the physical license (if any) to the declarant, which will be used for the next shipments.

After entire quantity of goods on the license has been exported/imported, the Sub-department of Customs where the procedures for export/import of the last shipment are completed shall issue a confirmation and retain the monitoring sheet together with the customs dossier.

Article 29. Physical inspection of goods

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

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

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

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

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

b.3) Issue an inspection record bearing signatures of the parties mentioned in Point a of this Clause;

b.4) Pay the costs related to the inspection of goods.

c) Responsibilities of the carrier, warehousing service provider:

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

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

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

c.4) Witness and sign the inspection record.

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

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

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

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

dd) Processing results of inspection of exports that have been granted customs clearance and gathered within the checkpoint of export:

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

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

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

2. Physical inspection of export/import shipments while following customs procedures at the Sub-department of Customs at the checkpoint:

a) With regard to import shipments that are required to undergo physical inspection and have undergone inspection as prescribed in Clause 1 of this Article, the customs official may use the result of scanning during movement of goods from the vehicle to the warehouse/depot/checkpoint of import to complete customs procedures.

If violations are found by the scanner or other devices, the shipment shall undergo physical inspection;

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

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

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

If the scanning result indicates that there are violations and goods must undergo physical inspection, the customs official that operates the scanner shall submit a report and request for physical inspection;

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

b.2.1) Responsibilities of the Sub-department of Customs:

According to information about the goods available at the time of inspection, information on the customs declaration and the customs dossier, the Director of Sub-department of Customs shall decide the method and level of physical inspection in accordance with Clause 2 through 4 Article 29 of Decree No. 08/2015/ND-CP, Clause 2 Article 10 of this Circular and appoint one or several customs official to carry out the physical inspection.

If a shipment is inspected by more than one customs official, the Director of the Sub-department of Customs shall appoint a person in charge of updating the inspection result on the e-customs system;

b.2.2) Responsibilities of the customs official:

According the method and level of physical inspection decided by the Director of the Sub-department of Customs and information about the goods, the customs official shall inspect part of the goods according to the inspection ratio and take responsibility for such goods.

If more than one customs official is appointed to carry out the physical inspection, the person in charge shall update the inspection result on the e-customs system.

3. Physical inspection of goods transported to an inspection site of the Sub-department of Customs where the declaration is registered or a concentrated inspection site of the Customs Department where the declaration is registered or an inspection site within the premises of the work or factory.

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

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

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

4. Inspection of goods quantity

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

If the customs official who carries out the physical inspection of goods is not able to verify the accuracy of the declared weight of goods, whether manually or using existing equipment at the Sub-department of customs or the customs inspection site, a provider of analysis services shall be requested to run analysis. The customs authority shall decide whether to grant customs clearance according to the conclusion given by the provider of analysis services.

5. Physical inspection meant to determine goods names, codes, customs value, origins and whether goods are new or used shall comply with provisions of Articles 24, 25 and 27 of this Circular.

In the cases where the customs authority is not able to verify the accuracy of the declaration, it shall follow instructions in Clause 5 Article 29 of Decree No. 08/2015/ND-CP, which is amended by Decree No. 59/2018/ND-CP.

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

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

8. With regard to temporary imports that cannot be sealed by the customs, goods temporarily imported or temporarily exported with other time limits or not subject to customs sealing as prescribed in Article 50 of this Circular, the customs official shall describes the goods names, quantity, categories, symbols, origins (if any), or take pictures of goods and enclosed them with the customs dossier when carrying out inspection. If the goods must undergo document inspection or physical inspection while following procedures for re-export or re-import, the customs official shall compare the goods with description in the customs dossier kept by the customs authority in order to determine whether the re-exports or re-imports are the same as those temporarily imported or temporarily exported.

9. Physical inspection of goods requested by the Sub-department of Customs where the customs declaration is registered

Physical inspection of goods in this Clause only applies to bulk cargo and imports serving inward processing or export manufacturing and goods imported by export processing enterprises. To be specific:

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

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

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

b) The declarant shall register the time and location of inspection with the Sub-department of Customs where the goods are stored;

c) According to the inspection result given by the Sub-department of Customs where the goods are stored, the Sub-department of Customs where the declaration is registered shall update the result on the e-customs system and decide whether to grant customs clearance or allow goods to be put into storage.

Article 30. Handling customs inspection result

1. If the result of document inspection of physical inspection of goods matches the declaration content:

a) For goods in storage: follow instructions in Article 32 of this Circular;

b) For goods eligible for conditional customs clearance: follow instructions in Article 33 of this Circular;

c) For goods eligible for customs clearance: follow instructions in Article 34 of this Circular.

2. If the result of document inspection of physical inspection of goods does not match the declaration content, except for the cases in Clause 3 of this Article, the customs authority shall impose penalties (if violations are found) and request the declarant to make additional declaration according to the inspection result through the e-customs system:

a) If the declarant concurs with the inspection result given by the customs authority, the declarant shall make additional declaration as requested by the customs authority in accordance with Article 20 of this Circular;

b) If the declarant does not concur with the inspection result or fails to make additional declaration within 05 working days from the day on which it is requested by the customs authority as prescribed in Point a.1 Clause 2 Article 20 of this Circular:

b.1) The declared value will be rejected in accordance with Article 25 of this Circular if the basis for rejection is solid;

b.2) If the declarant does not concur with the categorization result or analysis result enclosed with codes of goods, the declarant shall send a written request for sample separation to the analyzing unit. The customs authority shall separate the samples and issue form No. 08a/BBTM/GSQL in Appendix V hereof. hereof.

Within 30 working days from the date of sample separation, the declarant shall send the analysis result to the customs authority for consideration. If the declarant fails to submit the analysis result by the aforementioned deadline, the customs authority shall use the initial categorization result or analysis result to carry on the procedures.

If the customs authority does not concur with the analysis result submitted by the declarant, follow instructions in Clause 2 Article 30 of Decree No. 08/2015/ND-CP.

b.3) In other cases:

b.3.1) If the goods have not been released from the CCA: suspend customs procedures and inform the declarant through the e-customs system or in writing (in case of physical declarations);

b.3.2) If the goods have been released from the CCA, the customs authority shall impose taxes and penalties in accordance with applicable regulations.

3. If violations are found during document inspection or physical inspection, the Sub-department of Customs where the declaration is registered shall impose penalties or request a competent authority to impose penalties if the case exceeds its competence. If the goods have to be re-exported or destroyed, the registered declaration shall be cancelled in accordance with Article 22 of this Circular, unless import is permitted within a specific period of time by a competent authority as specified in Clause 2 Article 22 of Decree No. 127/2013/ND-CP, which is amended by Clause 19 Article 1 of Decree No. 45/2016/ND-CP.

4. In the cases where a physical declaration has to be made because of a problem in the e-customs system, the customs official shall update on the e-customs system information on the customs declaration, tagging result, method and level of inspection, whether the goods are granted customs clearance or put into storage or moved to another custom post outside the checkpoint area.

Article 31. Taking, storing samples of exports or imports

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

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

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

2.³⁸ Sampling

a) Sampling requested by the declarant to facilitate customs declaration process:

b.1) Responsibilities of the customs declarant:

a.1.1) Inform the Sub-department of Customs where the goods are stored of the request for sampling by completing and submitting form No. 16 in Appendix II hereof through the e-customs system;

a.1.2) After the sampling is approved by the customs authority through the e-customs system, the declarant shall take samples from the import shipment under supervision by the customs authority. The declarant may obtain a sufficient quantity of samples to facilitate the customs declaration process. The samples taken by the declarant shall be included in the total quantity of goods during inspection by the customs authority.

a.2) Responsibilities of Sub-department of Customs where the goods are stored:

a.2.1) The Director of the Sub-department of Customs shall appoint a customs official to supervise the sampling by the declarant;

a.2.2) The supervising customs official shall give a confirmation on 01 copy of the request for sampling and update the sampling result of the e-customs system.

b) Exports and imports that have to be sampled to serve customs inspection or analysis:

b.1) Sampling of imports and exports for analysis or categorization shall comply with provisions of Circular No. 14/2015/TT-BTC;

b.2) Exports and imports that have to be sampled to serve customs inspection or analysis:

b.2.1) Samples shall be taken where the goods are stored within the CCA or premises of the work or factory as prescribed in Article 102 of this Circular;  

b.2.2) Samples must be taken in the presence of the goods owner, representative of the customs authority, the analyzing unit (if any). A sampling record (form No. 08/BBLM/GSQL in Appendix IV hereof) shall be issued.

3.³⁹ Supervision of sampling serving specialized inspection in the CCA

a) An official of the specialized inspection authority shall directly take samples and issue the sampling record in accordance with relevant laws;

b) On the basis of the sampling time and location and the goods to be sampled, the declarant shall submit a sampling notification (form No. 17 in Appendix II hereof) through the e-customs system to the Sub-department of Customs where the goods are stored;

c) The Sub-department of Customs where goods are stored shall supervise the sampling on the basis of risk management;

d) If the sampling is requested by a specialized inspection authority and the goods have to undergo physical inspection at the border checkpoint or goods inspection site, the customs authority shall carry out the physical inspection at the same time as the sampling by the inspecting authority, except for goods that have to undergo risk analysis before import into Vietnam and other cases in which goods must be moved to a specific inspection site due to technical requirements.

4.⁴⁰ Sampling techniques, retention, return and destruction of samples taken to serve customs inspection or analysis shall comply with Circular No. 14/2015/TT-BTC.

5.⁴¹ (annulled)

6.⁴² (annulled)

Article 32. Taking goods to warehouses

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

2. Goods subject to quarantine

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

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

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

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

3.⁴³ Goods having to undergo quality inspection and food safety inspection

Goods have to undergo quality inspection or food safety inspection must be retained at the border checkpoint, ICD, bonded warehouse or a location where exports and imports are gathered, inspected and supervised, except for the following cases:

a) A specialized inspection authority requests that the goods must be moved to a specific inspection site, in which case:

a.1) The declarant shall send the request for transport of the goods to the inspection site (form No. 18 in Appendix II hereof) together with 01 photocopy of the specialized inspection form which is confirmed by the specialized inspection authority to the Sub-department of Customs where the declaration is registered through the e-customs system. (not required if the inspection is carried out through the National Single-window Information Portal).

In case of a physical declaration, the declarant shall complete and send form No. 09/BQHH/GSQL in Appendix V hereof and 01 photocopy of the specialized inspection form which is confirmed by the specialized inspection authority to the Sub-department of Customs where the declaration is registered;

a.2) Within 01 working hour after the declarant’s request is received through the e-customs system, the Sub-department of Customs shall sent the declarant through the e-customs system a permission for transport of the goods to the inspection site.

b) If the declarant wishes to take goods to the declarant’s storage:

b.1) The declarant shall send the following documents through the e-customs system to the Sub-department of Customs where the declaration is registered:

b.1.1) The request for permission to move goods to storage (form No. 18 in Appendix II hereof);

b.1.2) The specialized inspection form which is confirmed by the specialized inspection authority: 01 photocopy  

(not required if the inspection is carried out through the National Single-window Information Portal);

b.1.3) The sampling record certified by the specialized inspection authority in case of sampling at the border checkpoint: 01 photocopy;

b.1.4) Documents proving that the location where goods are stored has a specific address and is well isolated to protect the status quo of goods as prescribed in Point b Clause 3 Article 33 of Decree No. 08/2015/ND-CP:

b.1.4.1) If goods are stored at the declarant’s registered premises or factory according to the business registration certificate: 01 photocopy of the floor plan of the storage area which indicates that the storage is enclosed with hard fences;

b.1.4.2) If the inspection site is the premises or factory that is recognized by the Director of the Customs Department of the province prescribed in Article 102 of this Circular: 01 photocopy of the recognition decision;

b.1.4.3) For other storage locations: 01 photocopy of each document proving the right to use the storage area prescribed in Clause 2 Article 3 of Circular No. 84/2017/TT-BTC.

The declarant is only required to submit the documents mentioned in Point b.1.4 of this Clause when requesting permission to move goods into storage for the first time.

b.2) Within 02 working hours after the declarant’s request is received through the e-customs system and the declarant is not one of the enterprises that are not permitted to put the goods into storage prescribed in Clause 6 of this Article, the Sub-department of Customs where the declaration is registered shall grant the permission for movement of goods into storage on the e-customs system.

c) The declarant is legally responsible for the transport and preservation of status quo of goods until the customs authority concludes that goods satisfy import requirements and issue a decision on customs clearance or conditional customs clearance. After the goods reaches the inspection site or storage area, the declarant shall send the customs authority a notification through the e-customs system (form No. 19 in Appendix II hereof). If such a notification is not sent by the declarant by the deadline mentioned in form No. 18 in Appendix II hereof (except in force majeure events), the declarant’s next shipments must not be moved into storage until the previous shipment is certified by the customs authority that it has been moved into storage properly.

In a force majeure event in which goods cannot be moved to the inspection site or storage area by the deadline registered with the customs authority, the declarant shall implement every measure necessary for maintaining the status quo of goods and immediately notify the customs authority through the hotline specified in the website of the General Department of Customs. In the cases where it is not possible to immediately notify the customs authority, the declarant may notify the police authority, the border guard or the coastguard, whichever is available, and notify the customs authority later.

If a specialized inspection authority requests that goods must be installed and put into storage to serve specialized inspection during the storage period, the declarant shall send a written notification to the Sub-department of Customs where the declaration is registered before installation and operation. According to the declarant’s notification, the Sub-department of Customs shall supervise on the basis of risk management principles; the supervising customs official at the installation or operation site (if any) shall issue a record on installation and operation of the goods.  After the inspection is done, the declarant is legally responsible for the protection of the status quo of goods until there is a conclusion that the goods satisfy import requirements and the customs authority issues a decision on customs clearance or conditional customs clearance.

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

5.⁴⁴ Inspection of goods preservation

a) Responsibilities of the declarant:

a.1) If the goods are moved into storage as requested by the declarant, submit the inspection result to the Sub-department of Customs where the customs declaration is registered within 30 days from the day on which goods are put into storage, unless the inspection result has been sent to the customs authority by the specialized inspection authority as prescribed in Clause 2 Article 33 of Decree No. 08/2015/ND-CP or the inspection is extended and such extension is confirmed by the specialized inspection authority;

a.2) Present the goods in storage the customs authority to inspect on request;

b) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

b.1) Inspect preservation of goods in the following cases:

b.1.1) No inspection result is received after 30 days from the first date of storage or no confirmation of extended inspection period is sent from the specialized inspection authority. The declarant must not move the next shipments into storage pending inspection of the previous shipment;

b.1.2) There is information that the imports are not preserved properly or not moved into storage by the registered deadline;

b.1.3) The registered storage location has not been inspected and certified by the customs authority in accordance with Point b Clause 3 Article 33 of Decree No. 08/2015/ND-CP. Within 30 days from the day on which the first shipment is permitted to be moved into storage, the Sub-department of Customs where the declaration is registered shall organize the inspection and update the result on the e-customs system. If the storage area is located outside the province of the Customs Department where the declaration is registered, the Sub-department of Customs where the declaration is registered shall organize the inspection or request a Customs Department that has available storage area to organize the inspection.

If the storage area does not satisfy the requirements specified in Clause 3 Article 33 of Decree No. 08/2015/ND-CP, the customs authority shall carry out physical inspection of the entire shipment and take appropriate actions. The declarant must not move the next shipments into storage.

b.2) The customs official shall issue an inspection record at the end of the inspection. If the status quo of the goods is not maintained, the storage area does not satisfy the requirements specified in Point b.1.4 Clause 3 of this Article, or no inspection result is given without a confirmation of extended inspection period by the specialized inspection authority, issue a customs offense record and take appropriate actions as prescribed by law;

b.3) Update the list of violating enterprises that are not permitted to move their goods into storage as prescribed in Clause 6 of this Article on the e-customs system.

c) The Customs Department of the province where the storage area is located shall appoint an affiliated unit to inspect the preservation of goods at the request of the Sub-department of Customs where the declaration is registered according to information on the e-customs system.

6.⁴⁵ Cases in which goods must not be moved into storage

If violating regulations of law on moving goods into storage, in addition to facing penalties prescribed by law, the declarant will be banned from moving goods into storage for:

a) 01 year from the day on which the violation record is issued by the customs authority if the status quo of goods is not maintained, goods are stored at a location other than that registered with the customs authority, or the storage area does not satisfy the requirements specified in Point b.1.4 Clause 3 of this Article;

b) for 06 months from the penalty imposition date if inspection result is not submitted by the deadline specified in Point a.1 Clause 5 of this Article.

7.⁴⁶ (annulled)

Article 33. Release of goods

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

1. Release of goods pending customs valuation:

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

b.1) Responsibilities of the customs declarant:

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

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

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

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

a.2) Responsibilities of the customs authority:

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

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

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

b.1) Responsibilities of the customs declarant:

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

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

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

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

b.2) Responsibilities of the customs authority:

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

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

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

a) Responsibilities of the declarant:

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

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

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

b) Responsibilities of the customs authority:

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

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

b.3)⁴⁷ Comply with Point b Clause 2 Article 30 of this Circular.

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

Article 34. Customs clearance of goods

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

2. Decision on customs clearance

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

b) If the e-customs system fails to perform such check, the declarant shall submit 01 photocopy of every document proving fulfilment of tax liabilities (receipt for payment to state budget, guarantee documents, etc.) to the Sub-department of Customs where the declaration is registered, which will verify and confirm fulfilment of tax liabilities and consider granting customs clearance;

Customs officials shall verify and confirm fulfilment of tax liabilities in accordance with Article 24 of Circular No. 184/2015/TT-BTC.

c) For physical declarations: the customs authority where the declaration is registered shall decide whether to grant customs clearance on the physical declaration.

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

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

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

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

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

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

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

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

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

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

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

1. Basis for tax calculation:

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

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

c)⁴⁹ (annulled)

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

2. Method for tax calculation:

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

Export duty, import duty payable

=

Quantity of each article written on the customs declaration

x

Dutiable value of an item

x

Tax rate on each article

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

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

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

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

1. Basis for tax calculation:

a) Basis for calculating fixed tax:

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

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

a.3) Exchange rates:

b) Basis for calculating mixed tax:

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

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

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

b.4) Exchange rates for tax calculation:

2. Method for tax calculation:

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

Fixed export duty, import duty payable

=

Practical quantity of each article written on the customs declaration that apply fixed tax

x

Fixed tax on a unit of goods

x

Exchange rate for tax calculation

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

Export duty, import duty payable on goods that apply mixed tax

=

Tax calculated as prescribed in Clause 2 Article 37 of this Circular

+

Fixed tax payable calculated as prescribed in Point a Clause 2 of this Article

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

1. Basis for tax calculation:

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

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

c) Rate of tax on each article shall be prescribed b the Ministry of Industry and Trade.

2. Method for tax calculation:

a) Proportional tax:

Safeguard duty, anti-dumping duty or countervailing duty	=		Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-dumping duty or countervailing duty		x	Dutiable value of an item		x		Rate of safeguard duty, anti-dumping duty or countervailing duty
b) Fixed tax:
Safeguard duty, anti-dumping duty or countervailing duty		=		Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-dumping duty or countervailing duty			x		Safeguard duty, anti-dumping duty or countervailing duty on each item

3. The time for tax calculation is specified in Article 35 of this Circular.

4. Safeguard duty, anti-dumping duty or countervailing duty is imposed upon exports, the values of exports on which excise duty or VAT is imposed are inclusive of the safeguard duty, anti-dumping duty or countervailing duty.

5. Payment and collection of safeguard duty, anti-dumping duty and countervailing duty

a) Safeguard duty, anti-dumping duty and countervailing duty under a provisional decision on imposition of safeguard duty, anti-dumping duty or countervailing duty issued by the Ministry of Industry and Trade shall be paid to the deposit account at State Treasury of the customs authority where the declaration is registered.

b) In the cases where the Minister of Industry and Trade issues the official decision on imposition of safeguard duty, anti-dumping duty or countervailing duty, the amounts paid under the provisional decision shall be transferred by the customs authority to state budget.

6. Handling overpaid safeguard duty, anti-dumping duty and countervailing duty

If the amount of safeguard tax, anti-dumping tax, or countervailing tax paid under the provisional decision of the Ministry of Industry and Trade that is in excess of the amount payable under the official decision shall be refunded to the taxpayer from the deposit account of the customs authority.

Procedures for refunding overpaid duties are specified in Article 131 and Article 132 of this Circular.

7. Procedures for declaration, collection, payment and refund of safeguard duty, anti-dumping duty and countervailing duty are the same as those of import duties prescribed by regulations of law on export and import duties and relevant laws.

Article 40. (annulled)

Section 5. Payment of taxes and fees

Article 41. Tax payment currencies

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

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

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

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

Article 42. Deadline for paying tax

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

1.⁵² (annulled)

2.⁵³ (annulled)

3.⁵⁴ (annulled)

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

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

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

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

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

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

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

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

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

5. Time limit for paying imposed tax

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

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

6.⁵⁵ (annulled)

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

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

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

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

9.⁵⁶ (annulled)

Article 43. Tax guarantee

1.⁵⁷ (annulled)

2.⁵⁸ While following customs procedures for export or import, the taxpayer shall submit the physical or electronic letter of guarantee issued by a credit institution to the customs authority  The letter of guarantee shall have bank guarantee as prescribed by the Law on credit institutions and satisfy the following requirements:

a) Name, address, phone number, taxpayer ID number of the credit institution and its code of guarantee-issuing credit institution issued by the State bank;

b) Name of the taxpayer’s or the taxpayer’s representative (an organization or individual), the taxpayer’s address, phone number and taxpayer ID number;

c) Guarantee amount:

c.1) For separate guarantee, the guarantee amount equals (=) to the amount of tax payable on 01 customs declaration;

c.2) For joint guarantee, the guarantee amount equals (=) to the amount of tax payable on several customs declarations over a specific period of time.

d) Guarantee period:

d.1) The separate guarantee period written on the guarantee letter applying to 01 customs declaration must not exceed the time limit specified in Clause 1 Article 9 and Point dd Clause 9 Article 16 of the Law on Export and import duties;

d.2) The joint guarantee period applies to each customs declaration written on a guarantee letter that applies to at least 02 customs declarations must not exceed the time limit specified in Clause 1 Article 9 and Point dd Clause 9 Article 16 of the Law on Export and import duties;

dd) The guarantee period begins on the effective date of the guarantee letter and ends when the amount of guaranteed tax, late payment interest and fines (if any) have been fully paid to state budget or the goods have been re-exported;

e) The credit institution granting the guarantee shall assume responsibility over the guarantee period.

3.⁵⁹ The content of the guarantee letter must comply with provisions of Clause 2 of this Article.

a) If the guarantee letter is not satisfactory:

a.1) For electronic guarantee letters: the customs authority shall send a rejection through the customs electronic payment portal;

a.2) For physical guarantee letters: the customs authority shall send a written rejection (form No. 04/TBBLT/TXNK in Appendix VI hereof) to the taxpayer.

b) If the taxpayer fails to fully pay the guaranteed tax by the end of the guarantee period, the customs authority shall request the taxpayer and the credit institution (the guarantor) to fully pay the tax and late payment interest by sending form No. 19/TB-TTN-TCN1/TXNK and form No. 20/TB-TTN-TCN2/TXNK in Appendix VI hereof.

If the guarantor fails to fulfil its obligations, the customs authority shall reject guarantee of the next shipments and send notify other banks and customs units nationwide in writing or through the e-customs system by sending form No. 04/TBBLT/TXNK in Appendix VI hereof, and request the taxpayer to fully pay tax and late payment interest.

4.⁶⁰ (annulled)

5.⁶¹ (annulled)

Article 44. Locations and methods of tax payment

Locations and methods of tax payment shall comply with provisions of Circular No. 184/2015/TT-BTC

Article 45. Collection and payment of customs fees and transit fees

1. Customs fees, transit fees (hereinafter referred to as “customs fees") payers, collection, management and use thereof shall comply with provisions of Circular No. 274/2016/TT-BTC.

2. Consolidation of statements of collected fees

Customs Departments of provinces and State Treasury shall compare the collected customs fees monthly and include them in the annual government budget statement .

The General Department of Customs shall consolidate statements of collected customs fees as prescribed.

3. Collection of outstanding customs fees shall not be enforced by customs authorities. Declarants have the responsibility to fully pay customs fees by the deadline prescribed in Circular No. 274/2016/TT-BTC.

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

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

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

Article 46. Payment of taxes of goods subject to analysis

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

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

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

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

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

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

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

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

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

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

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

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

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

Article 48. Tax imposition

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

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

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

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

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

6. Procedures for tax imposition

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

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

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

c) Specific procedures:

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

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

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

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

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

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

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

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

c.2.2.2)⁶⁴ In case of repurposing of part of the goods of the same category on different customs declarations or on the first export or import declaration on which tax has been calculated, the tax imposed shall be the average tax determined as follows:

Imposed tax	=	Total tax on goods of the same category on the customs declarations	x	Quantity of repurposed goods
		Total goods on the customs declarations

The deadline for paying imposed tax and late payment interest is the same as that for paying tax on the latest customs declaration.

If the first customs declaration does not specify tax or tax calculation basis, the customs authority shall impose tax according to the quantity, category and taxable values of goods, tax rates, exchange rates and tax calculation methods applicable when tax is imposed. The deadline for payment of imposed tax shall comply with Clause 5 Article 42 of this Circular.

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

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

7.⁶⁵ The tax imposition decision shall be made according to form No. 07/QDADT/TXNK in Appendix VI hereof.

If there are good reasons to determine that the decision on tax imposition is not conformable with law, the customs authority shall issue a decision to cancel the decision on tax imposition (form No. 08/HQDADT/TXNK in Appendix VI hereof. Overpaid tax under the cancelled decision tax imposition shall be refunded by the customs authority in accordance with Article 131 and Article 132 of this Circular.

The decision on tax imposition and the decision on cancellation thereof and the decision on administrative penalties for tax offenses (if any) shall be sent to the taxpayer within 08 working hours after the decision in signed.

8. Responsibilities of the taxpayer

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

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

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

Article 49. (annulled)

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

Article 50. Transport of goods under customs supervision

1. Goods transported under customs control following customs procedures for independent transport include:

a) Goods in transit other than goods in transit by air that enter and leave Vietnam at the same international airport;

b) Transshiped goods other than goods transhipped from a foreign country to a transhipment port and transported back to the foreign country at the same transhipment port;

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

c.1) With regard to exports:

c.1.1) Exports that have been granted customs clearance or conditional customs clearance and are transported from a container freight station (CFS), inland container depot (ICD), bonded warehouse, off-airport cargo terminal, concentrated inspection site for exports and imports, concentrated inspection site for goods sent by express mail or by post; exports following customs procedures for independent transport and arrival of which at the destination has been confirmed, then the checkpoint of export is changed;

c.1.2) Exports that have been granted customs clearance or conditional customs clearance and are transported from a CFS or bonded warehouse to an ICD, from a bonded warehouse to a concentrated inspection site for goods sent by express mail or by post.

c.2) Imports transported from the checkpoint of import to the port of destination written on the bill of lading, an off-airport cargo terminal, concentrated inspection site for goods sent by express mail or by post or to another border checkpoint (including imports of more than one owner on the same vehicle transported from the checkpoint of import to multiple ports of destination as written on their bills of lading).

2. Regarding combined transport of goods:

a) Exports whose declaration has been registered at a Sub-department of Customs located outside the border checkpoint and that are transported from the customs place to the checkpoint of export, a bonded warehouse, CFS, ICD, or concentrated inspection site for sent by express mail or by post;

b) Exports transported from a free trade zone other than bonded warehouses to the checkpoint of export, a bonded warehouse, CFS, ICD, concentrated inspection site for sent by express mail or by post or another free trade zone;

c) Exports whose declaration is registered at a border checkpoint and are transported from such border checkpoint to the checkpoint of export, a bonded warehouse, CFS or ICD;

d) Imports whose declaration is registered at a Sub-department of Customs located outside the border checkpoint, the supervisory Sub-department of Customs of a free trade zone or duty-free shop and are transported from the checkpoint of import, a CFS, ICD, bonded warehouse, off-airport cargo terminal, concentrated inspection site for goods sent by express mail or by post to a customs place outside the border checkpoint, free trade zone or duty-free shop;

e) Imports that are transported from the checkpoint of import to a bonded warehouse.

3. Customs sealing is mandatory for the following goods:

a) Goods that are transited through Vietnam’s territory, except for the case in Point e Clause 4 of this Article;

b) Transshiped goods other than those mentioned in Point g Clause 4 of this Article;

c) Exports subject to physical inspection are transported from a customs place outside the checkpoint to a concentrated inspection site for exports and imports or a off-airport cargo terminal to the checkpoint of export, a bonded warehouse, CFS, ICD, concentrated inspection site for sent by express mail or by post; exports that have been granted customs clearance or conditional customs clearance transported from a CFS or bonded warehouse to an ICD, from a bonded warehouse to a concentrated inspection site for postal packages;

d) Imports that are transported from the checkpoint of import, a CFS, ICD, bonded warehouse, off-airport cargo terminal, concentrated inspection site for goods sent by express mail or by post to a customs place outside the border checkpoint or a concentrated inspection site for physical inspection or sampling;

dd) Imports that have arrived at the checkpoint of import and are transported by the carrier to the port of destination written on the bill of lading or to a off-airport cargo terminal, except for those mentioned in Point dd Clause 4 of this Article;

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

g) Goods that are temporarily imported for re-export according to Point a and Point d Clause 1 Article 83 of this Circular;

h) Goods that are exempted from customs sealing and loaded in the same container as goods subject to customs sealing prescribed in this Clause;

i) Goods that have to be re-exported under the decision of a competent authority are transported from their storage to the checkpoint of export.

4. Customs sealing is not mandatory for the following goods:

a) Exports and imports that are transported together and exempt from physical inspection;

b) Bulk cargo, oversize/overweight load that cannot be sealed;

c) Goods from abroad that remain on the inbound vehicle and are transported from the first checkpoint of import to the last checkpoint of export without being unloaded at any seaport or airport in Vietnam;

d) Exports that are transported in containers from one port to another and unloaded onto a water transport vehicle or stacked on a ship and transported to the checkpoint of export, provided the carrier’s seal is still intact;

dd) Imports that are transported from the checkpoint of import at a seaport, inland port, airport or train station to the port of destination written on the bill of lading, and then moved to another vehicle of the same type or are not moved to another vehicle while being transported to the port of destination, provided they are loaded in containers and the carrier’s seal on the carriage is still intact;

e) Goods in transit by sea, inland waterways, air or rail, provided the carrier’s seal is still intact; goods in transit by air that enter and leave Vietnam at the same international airport;

g) Goods that are transhipped between seaports in containers on which the carrier’s seal is still intact; Transshiped goods that are transported between the wharves of the same port by sea or inland waterway in containers on which the carrier’s seal is still intact; Transshiped goods that enter and leave Vietnam from the same transhipment port;

h) Goods other than those mentioned in Point a through g of this Clause and Clause 3 of this Article.

5. In consideration of developments of smuggling and trade fraud, the Director of the General Department of Customs shall decide customs sealing of goods that are not subject to customs sealing prescribed in Clause 4 of this Article.

6. The declarant is responsible for protecting the status quo of goods and the customs seal (if any), the carrier’s seal (if any) during customs supervision; adhere to the route and time of transport registered with the customs.

In a force majeure event in which the status quo of goods or customs seal cannot be maintained or the route, time or vehicle has to be changed, the declarant shall implement every measure possible to minimize damage and promptly notify the customs authority through the hotline specified in the website of the General Department of Customs. In the cases where it is not possible to immediately notify the customs authority, the declarant may notify the police authority, the border guard or the coastguard, whichever is available, and notify the customs authority later.

Instructions on transport time are provided in form No. 07 in Appendix II hereof.

7. Additional declaration of goods transported independently

Additional declaration of goods transported independently means revising the declaration of independent transport or the in-transit/transhipment manifest.

a) Revising the declaration of independent transport:

The declarant may make the revisions:

a.1) Provision of additional information mentioned in 6.2 of Appendix II hereof before the customs authority confirms that goods are eligible for dispatch;

a.2) Provision of additional information mentioned in 6.3 of Appendix II hereof after the customs authority confirms that goods are eligible for dispatch and before arrival of the goods at the destination is confirmed.

b) Procedures for addition to the declaration of independent transport:

b.1) Responsibilities of the customs declarant:

b.1.1) Revise the declaration of independent transport when errors are found by the declarant or the customs authority and submit documents relevant to the revisions through the e-customs system.

b.1.2) If the e-customs system is not operational, the declarant shall submit 02 original copy of form No. 03/KBS/GSQL in Appendix V hereof and 01 photocopy of every document relevant to the revisions.

b.2) Responsibilities of the dispatching Sub-department of Customs:

b.2.1) Receive the revised declaration and relevant documents; inform the declarant of the result through the e-customs system within 02 working hours after adequate information or documents are received. Violations (if any) shall be dealt with as prescribed;

b.2.2) Approve the revised declaration of independent transport;

b.2.3) Update eligibility of goods for dispatch on the e-customs system;

b.2.4) In the cases where form No. 03/KBS/GSQL in Appendix V hereof is used, the customs authority shall receive the documents, specify the time of receipt and confirmation of eligibility of goods for dispatch on the form; return to the declarant 01 copy of the revision form which is confirmed by the customs.

b.3) The receiving Sub-department of Customs shall confirm the arrival of goods at the CCA according to information on the revised declaration of independent transport or the revision form confirmed by the customs.

c) Revising the in-transit/transhipment manifest:

c.1) Responsibilities of the customs declarant:

c.1.1) Revise the in-transit/transhipment manifest using form No. 08 in Appendix II hereof when errors are found by the declarant or the customs authority and submit documents relevant to the revisions through the e-customs system.

c.1.2) If the e-customs system is not operational, the declarant shall submit 02 original copy of form No. 03/KBS/GSQL in Appendix V hereof and 01 photocopy of every document relevant to the revision.

c.2) Responsibilities of the Sub-department of Customs:

c.2.1) Receive the revised declaration and relevant documents; inform the declarant of the result through the e-customs system within 02 working hours after adequate information or documents are received. Violations (if any) shall be dealt with as prescribed;

c.2.2) Approve the revised in-transit/transhipment manifest;

c.2.3) Update eligibility of goods for release from the CCA and export on the e-customs system;

c.2.4) In the cases where form No. 03/KBS/GSQL in Appendix V hereof is used, the customs authority shall receive the documents, specify the time of receipt and confirmation of eligibility of goods for dispatch on the form; return to the declarant 01 copy of the revision form which is confirmed by the customs.

8. Cancellation of the declaration of independent transport or in-transit/transhipment manifest:

a) A declaration of independent transport or manifest of transited/transhipped goods shall be cancelled in the following cases:

 a.1) Goods are not dispatched after 15 days from the registration date of the declaration of independent transport or in-transit/transhipment manifest, even if the customs authority has not approved the dispatch because of an error in the e-customs system though the declaration or manifest has been registered;

a.2) Incorrect information cannot be revised and the goods have not been released from the CCA at the point of dispatch;

a.3) There are multiple declarations or manifest for the same shipment (duplicated information);

b) Procedures:

b.1) The declarant shall send cancellation request through the e-customs system to the Sub-department of Customs where the declaration is registered;

b.2) The customs authority shall:

b.2.1) Within 08 working hours from the receipt of the request from the declarant, verify the reasons and conditions for cancellation and information to be cancelled on the e-customs system, execute the cancellation and inform the declarant of the result;

b.2.2) Cancel the declaration and inform the declarant if goods are not dispatched after 15 days from the registration date of the declaration of independent transport or in-transit/transhipment manifest.

9. Procedures for revising and cancelling a combined transport declaration are specified in Article 20 and Article 22 of this Circular.

10. In the cases where the e-customs system is not operational according to Clause 2 Article 25 of Decree No. 08/2015/ND-CP, which is amended in Clause 12 Article 1 of Decree No. 59/2018/ND-CP:

a) The declarant shall submit 03 copies of the manifest (form No. 21a/BKVC/GSQL in Appendix V hereof) and other documents in the customs dossier specified in Point b Clause 1 Article 51 or Point a Clause 1 Article 51a or Point a Clause 1 Article 51b of this Circular and present the goods to the dispatching Sub-department of Customs for sealing (if any) and to the receiving Sub-department of Customs for goods inspection and confirmation of goods arrival.

In case of goods in transit or transhipped goods specified in Clause 2 Article 51 and Clause 2 Article 51a of this Circular, the declarant shall submit 02 copies of the manifest (form No. 21/BKVC/GSQL in Appendix V hereof) and other documents in the customs dossier specified in Point a Clause 2 Article 51 or Point a Clause 2 Article 51a of this Circular;

b) The dispatching Sub-department of Customs shall verify information on the manifest and enclosed documents if it decides to inspect the customs dossier; give a confirmation, append the signature and seal on the manifest, seal the goods presented by the declarant (if any), return 02 copies of the manifest to the declarant and deliver the goods to the receiving Sub-department of Customs, which will carry on the procedures. After receiving the manifest which bears the confirmation of the dispatching Sub-department of Customs and after the goods have arrived at the destination, the receiving Sub-department of Customs shall give a confirmation, append the signature and seal on the manifest, return 01 copy of the manifest to the declarant and send a fax to the dispatching Sub-department of Customs, which will be enclosed with the customs dossier.

In case of goods in transit or transhipped goods specified in Clause 2 Article 51 and Clause 2 Article 51a of this Circular, the customs authority shall verify information on the manifest and enclosed documents if it decides to inspect the customs dossier; give a confirmation, append the signature and seal on the manifest and return 01 copy of the manifest to the declarant;

c) Both dispatching Sub-department of Customs and receiving Sub-department of Customs shall perform the tasks specified in Point d and Point dd Clause 1 Article 51 of this Circular, except for the tasks that have to be performed on the e-customs system.

After the e-customs system is fixed, the customs authority shall update the manifest on the e-customs system.

11. Regarding imports that are transported by sea or by air from the checkpoint of import to the port of destination written on the bill of lading and not unloaded at the checkpoint of import; goods transported by sea or by air from abroad to the first checkpoint of import to the last checkpoint of export and not unloaded at the checkpoint of import: the dispatching Sub-department of Customs and the receiving Sub-department of Customs shall monitor the goods according to documents of the ship or aircraft in transit/transhipment.

Article 51. Customs procedures applied to goods in transit

1. Customs procedures applied to goods transited through Vietnam’s territory

a) Procedures customs applied to goods transited through Vietnam’s territory are the same as those for independent transport at the dispatching Sub-department of Customs;

b) Customs dossier:

b.1) A declaration of independent transport which contains the information mentioned in form No. 07 of Appendix II hereof;

b.2) An in-transit manifest (form No. 09 in Appendix II hereof);

b.3) The bill of lading or equivalent transport documents (except road transport documents): 01 photocopy;

(not required if the goods have been declared electronically and the declarant has entered the code provided by the customs authority in "Note 1" box through e-Manifest system);

b.4) Transit license (if required): 01 original copy if partial shipments are not permitted, or 01 photocopy enclosed with a monitoring sheet if partial shipments are permitted;

The dispatching Sub-department of Customs shall issue the monitoring sheet as prescribed in Article 28 of this Circular;

b.5) A notice of exemption from quarantine or notice of satisfactory quarantine result issued by a quarantine authority, or a quarantine document issued by a foreign quarantine authority if the goods have to undergo quarantine: 01 original copy.  If relevant law does not specify that the original copy or photocopy has to be submitted, the declarant may submit a photocopy.

If the documents mentioned in Point b.4 and b.5 of this Clause have been sent electronically by the specialized regulatory authority or specialized inspection authority through National Single-window Information Portal, the declarant is not required to submit the physical documents.

c) Responsibilities of the customs declarant:

c.1) Complete the declaration of independent transport in accordance with form No. 07 in Appendix II hereof, form No.  09, form No.10 and form No. 11 in Appendix II hereof; enclose them with other documents in the customs dossier specified in Point b Clause 1 of this Article when registering the declaration of independent transport through the e-customs system. In case of an error in the e-customs system that makes it impossible to declare through the e-customs system, follow instructions in Point a Clause 10 Article 50 of this Circular.

If the shipment has to undergo inspection (channel 2) and the documents mentioned in Point b.4 and b.5 are not submitted through National Single-window Information Portal, the declarant shall submit the physical documents to the dispatching Sub-department of Customs for inspection;

c.2) After the declaration is approved, provide information about it to the dispatching Sub-department of Customs and receiving Sub-department of Customs for sealing, sealing inspection and physical inspection of goods;

c.3) Present the goods to the customs authority for sealing (if any) and physical inspection if the shipment is suspected of violations of law;

c.4) Revise the declaration of independent transport in accordance with Clause 7 Article 50 of this Circular, if necessary;

c.5) If the shipment is divided into multiple smaller shipments, the declarant may choose between making one declaration of independent transport for the entire shipment or making a separate declaration of independent transport for each smaller shipment, provided the registered time is complied with according to form No. 07 in Appendix II hereof. If the shipment is not completely dispatched by the end of the deadline, the declarant shall specify the quantity of goods dispatched and make a new declaration of independent transport for the remainder;

c.6) Use vehicles having tracking devices connected to the dispatching Sub-department of Customs and receiving Sub-department of Customs if the goods in transit are transported in containers and stacked in inland waterway vehicles for transport from abroad to Vietnam and vice versa.

d) Responsibilities of the dispatching Sub-department of Customs:

d.1) If the shipment has to undergo inspection (channel 2), inspect information on the declaration of independent transport and documents in the customs dossier; instruct the declarant to provide other information on the declaration or the manifests (if any).

Carry out physical inspection as prescribed in Article 29 of this Circular if violations of law is suspected. Write the result of physical inspection on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof and update it on the e-customs system.

If information on the declaration of independent transport or manifests in the customs dossier is insufficient, impose administrative penalties and instruct the declarant to provide additional information in accordance with Clause 7 Article 50 of this Circular;

d.2) Approve the declaration of independent transport on the e-customs system within 02 hours after the valid customs dossier is submitted by the declarant;

d.3) Compare the actual quantity and number of containers (regarding containerized cargo), quantity of packages (regarding bulk cargo) with the information on the declaration of independent transport; seal goods in the cases specified in Clause 3 and Clause 5 Article 50 of this Circular and update the customs seal number on the e-customs system.

Regarding goods in transit in stacked containers on inland waterways vehicles from abroad to Vietnam where the carrier’s seal cannot be inspected or customs sealing is impossible, the Sub-department of Customs at the checkpoint of import shall inform the receiving Sub-department of Customs, which will inspect the seal and compare actual quantity of goods with information on the declaration of independent transport. The dispatching Sub-department of Customs shall monitor the dispatched goods and cooperate with the receiving Sub-department of Customs or relevant authorities in case of incorrect route, time or accidents during the transport.

If goods cannot be sealed (bulk cargo, oversize/overweight load), issue form No. 35/BBCN/GSQL in Appendix V hereof, take photos of the goods and update the name, quantity, categories, symbols and origins (if any) of goods on the e-customs system;

d.4) Update the dispatch of goods on the e-customs system and monitor information about the shipment under customs supervision.

If there are no feedbacks from the receiving Sub-department of Customs after expiration of the time limit for dispatch, the dispatching Sub-department of Customs shall cooperate with the receiving Sub-department of Customs and the customs team of the Smuggling Investigation and Prevention Department in investigation;

d.5) In case of an error in the e-customs system that makes it impossible to declare through the e-customs system, follow instructions in Point a Clause 10 Article 50 of this Circular.

dd) Responsibilities of the receiving Sub-department of Customs:

dd.1) Receive goods and information about the approved declaration of independent transport presented by the declarant and verify such information on the e-customs system;

dd.2) Check the seal and status quo of goods; compare the actual seal number and the customs seal number (if any) or carrier’s seal number (if any) on the declaration of independent transport or manifest, or compare the actual goods with information on the e-customs system in case the goods cannot be sealed.

Regarding goods in transit in stacked containers on outbound inland waterways vehicles, the Director of the Sub-department of Customs shall decide whether to inspect the customs seal or carrier’s seal and status quo of goods on the basis of information about the route and time of transport, warnings on the supervision system, information from the dispatching Sub-department of Customs about the shipment status and information from the tracking device;

dd.3) If violations of law are suspected (including those found during inspection as prescribed in Point dd.2 of this Clause), the Director of the Sub-department of Customs shall decide whether to carry out a physical inspection of goods and impose penalties (if violations are found). The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof);

dd.4) Update information about the arrival of goods on the e-customs system as soon as the goods arrive.

If the goods in transit are exported by road, inland waterways or international railroad, update arrival of goods on the e-customs system; supervise the goods when they enter the CCA at the checkpoint of export until they cross the border and update the export of goods on the e-customs system;

dd.5) In case of an error in the e-customs system that makes it impossible to declare through the e-customs system, follow instructions in Point b Clause 10 Article 50 of this Circular.

2. Customs procedures applied to goods transited by air that enter and leave Vietnam at the same international airport and are unloaded at a depot or port

a) Customs dossier:

a.1) An in-transit manifest according to form No. 08 of Appendix II hereof;

a.2) Bill of lading or other equivalent transport documents: 1 photocopy.

(not required if the goods have been declared electronically and the declarant has entered the code provided by the customs authority in “Note 1” box through e-Manifest system);

a.3) Transit license (if required): 01 original copy if partial shipments are not permitted, or 01 photocopy enclosed with a monitoring sheet if partial shipments are permitted.

The dispatching Sub-department of Customs shall issue the monitoring sheet as prescribed in Article 28 of this Circular;

a.4) A notice of exemption from quarantine or notice of satisfactory quarantine result issued by a quarantine authority, or a quarantine document issued by a foreign quarantine authority if the goods have to undergo quarantine: 01 original copy. If relevant law does not specify that the original copy or photocopy has to be submitted, the declarant may submit a photocopy.

If the documents mentioned in Point a.3 and a.4 of this Clause have been sent electronically by the specialized regulatory authority or the quarantine authority through National Single-window Information Portal, the declarant is not required to submit the physical documents.

b) Responsibilities of the customs declarant:

b.1) Complete the in-transit manifest and submit the documents specified in Point a Clause 2 of this Article through the e-customs system;

b.2) Present the goods to the customs authority for physical inspection in case of suspected violations of law;

b.3) Provide additional information on the in-transit manifest (if necessary);

b.4) Receive the in-transit manifest after it is approved by the customs authority.

c) Responsibilities of the customs authority:

c.1) Verify information on the manifest and documents in the customs dossier; instruct the declarant to provide additional information if necessary;

c.2) In case violations are suspected, carry out physical inspection of goods in accordance with Article 29 of this Circular and impose penalties if violations are found. The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof) and updated on the e-customs system;

c.3) Approve the manifest within 02 working hours after receiving the satisfactory documents submitted or presented by the declarant;

c.4) When the goods in transit enter or leave the port area, confirm the actual quantity of goods on the manifest by comparing information declared on the manifest with information about containers entering and leaving the port area, their numbers and carrier’s seal numbers (if any).

If the comparison result is satisfactory and there is no information about violations, confirm on the e-customs system. If the comparison result is not satisfactory, verify and take appropriate actions.

d) In case of an error in the e-customs system that makes it impossible to declare through the e-customs system, the declarant and customs authority shall follow instructions in Point b Clause 10 Article 50 of this Circular.

3. Customs procedures applied to goods in transit undergoing consolidation/deconsolidation in the same container or the same carriage as exports that have completed customs procedures; goods intended to be imported, exports and imports sent by post or express mail

a) Goods in transit undergoing consolidation/deconsolidation in the same container or the same carriage as exports that have completed customs procedures; goods intended to be imported, exports and imports sent by post or express mail shall satisfy the requirements in Article 43 of Decree No. 08/2015/ND-CP, which is amended in Point 10 Clause 19 Article 1 of Decree No. 59/2018/ND-CP and must be consolidated/deconsolidated at the locations specified in Article 43 of Decree No. 08/2015/ND-CP.

In the cases where exports sent by post or by express mail have to undergo customs procedures at the checkpoint of import under a decision of the Prime Minister and are consolidated with transited goods, they shall be separated at a specific location for inspection of goods sent by post or express mail;

b) Responsibilities of customs declarant:

In addition to the responsibilities specified in Article 43 of Decree No. 08/2015/ND-CP, which is amended in Point 3 Clause 19 Article 1 of Decree No. 59/2018/ND-CP, the declarant shall:

Prepare a separate declaration of independent transport for imports, exports and transited goods; specify the type and route of transport on each declaration and write the its “Ghi chú 2” (“Note 2”);

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

c.1) Inspection fulfilment of conditions for separating transited goods from imports prescribed in Clause 19 Article 1 of Decree No. 59/2018/ND-CP and Point a of this Clause to carry on appropriate procedures;

c.2) Perform the tasks prescribed in Point d Clause 1 of this Article;

d) Responsibilities of the Sub-department of Customs responsible for the consolidation/deconsolidation site:

In addition to the responsibilities specified in Article 43 of Decree No. 08/2015/ND-CP, which is amended in Clause 19 Article 1 of Decree No. 59/2018/ND-CP, the Sub-department of Customs responsible for the consolidation/deconsolidation site shall:

d.1) Perform the tasks of the receiving Sub-department of Customs specified in Point dd Clause 1 of this Article when goods arrive at the consolidation/deconsolidation site;

d.2) Perform the tasks of the dispatching Sub-department of Customs specified in Point d Clause 1 of this Article when the goods have been consolidated.

dd) Responsibilities of the Sub-department of Customs at the checkpoint of export :

dd.1) Perform the tasks prescribed in Point dd Clause 1 of this Article;

dd.2) Inspect the declaration of independent transport at “Ghi chú 2” to confirm two declarations on the e-customs system.

Article 51a. Customs procedures applied to transhipped goods at seaports

1. Customs procedures applied to goods transhipped between seaports, goods transhipped between wharfs in a same seaport.

a) Customs dossier:

a.1) A declaration of independent transport (OLA) using form No. 07 in Appendix II issued herewith;

a.2) A manifest of transhipped goods using the Form No. 09 Appendix II issued herewith;

a.3) The bill of lading or equivalent transport documents: 01 photocopy;

If all of goods are declared in the e-Manifest and the customs declarant receives the code in the item "Ghi chú 1” (Note 1), no photocopy of bill of lading is required.

b) Responsibilities of customs declarant: comply with Point b Clause 1 Article 51 of this Circular;

c) Responsibilities of the dispatching Sub-department of Customs: comply with Point d Clause 1 Article 51 of this Circular;

d) Responsibilities of the receiving Sub-department of Customs: comply with Point dd Clause 1 Article 51 of this Circular.

2. Customs procedures applied to goods transhipped from a foreign country to the transhipment area and then transhipped abroad from this area.

a) Required documents in a customs dossier:

a.1) A manifest of transhipped goods using the Form No. 08 Appendix II issued herewith;

a.2) Bill of lading or other equivalent transport documents: 1 photocopy.

If all of goods are declared in the e-Manifest and the customs declarant receives the code in the item "Ghi chú 1” (Note 1), no photocopy of bill of lading is required.

b) Responsibilities of the customs declarant and customs authority: comply with Clause 2 Article 51 of this Circular. If the e-Manifest system breaks down leading declaration failure, Point b Clause 10 Article 50 of this Circular shall apply.

Article 51b. Customs procedures applied to exports and imports being moved to another custom post outside the checkpoint area under independent transport

Customs procedures applied to goods being moved to another custom post outside the checkpoint area prescribed in Point c Clause 1 Article 50 of this Circular under independent transport, in specific:

1. Required documents in a customs dossier:

a) A declaration of independent transport (OLA) using form No. 07 in Appendix II issued herewith;

b) A bill of lading or other equivalent transport documents as per the law (except for exports): 1 photocopy;

If all of goods are declared in the e-Manifest and the customs declarant receives the code in the item "Ghi chú 1” (Note 1), no photocopy of bill of lading is required.

2. Responsibilities of customs declarant: comply with Point c Clause 1 Article 51 of this Circular;

3. Responsibilities of dispatching Sub-department of Customs: comply with Point d Clause 1 Article 51 of this Circular;

4. Responsibilities of receiving Sub-department of Customs: comply with Point dd Clause 1 Article 51 of this Circular.

Article 51c. Customs procedures applied to exports and imports being moved to another custom post outside the checkpoint area by combined transport

1. Customs procedures for combined transport shall be applied to the goods prescribed Clause 2 Article 50 of this Circular.

2. Location, required documents and customs procedures applied to combined transport of goods shall be made concurrently with customs procedures applied to export or import consignment under equivalent multimodal transport; a complete declaration of multimodal transport using Form No. 01 or 02 in Appendix II issued herewith is required.

If the e-customs system does not support combined transport declaration, the customs declarant shall request that the goods shall be moved under customs supervision in the item “Phần ghi chú” (Note) in the customs declaration (with indication of time, routes, places from or to the goods are transported). The customs declarant shall present goods to the customs authority for sealing in a case prescribed in Clause 3 Article 50 of this Circular, such goods shall be transferred to the receiving Sub-department of Customs for further actions.

3. Regarding exports

a) In case of exports that undergone physical verification at the Sub-department of Customs where the declaration is registered, subject to customs seal:

a.1) Responsibilities of dispatching Sub-department of Customs:

a.1.1) Affix security seals to goods; keep the transfer note of goods being discharged, under the surveillance of system, updated.

In case of bulk cargo, cumbersome goods, oversize load goods that cannot be sealed, the customs authority shall specify their description, quantity, categories, symbol, origin (if any) or pictures of goods in the original condition, and then update them to the e-customs system or enclose a transfer note;

a.1.2) Print 1 copy of transfer note from the e-customs system, bear signature and seal of the customs official, specify the acknowledgement date in the transfer note and give it together with the goods to the customs declarant for transport to the checkpoint of export;

a.1.3) Monitor information about the consignment under customs supervision;

a.1.4) Verify the good condition in a case where the goods have not arrived at the checkpoint of export upon expiry of transport duration.

a.2) Responsibilities of receiving Sub-department of Customs:

a.2.1) Receive the transfer note and goods presented by the customs declarant;

a.2.2) Check the customs seal and compare with information about the dispatch of goods on the e-customs system, and the bear signature and seal of the customs official, specify the acknowledgement date in the transfer note, and return it to the customs declarant;

a.2.3) Update information about the arrival of goods on the e-customs system;

a.2.4) Cooperate with the dispatching Sub-department of Customs in tracking down the goods if they do not arrive at the destination after the expected transport period. 

b) With regard to exports exempt from customs sealing: the customs declarant is responsible for transporting the goods to the checkpoint of export.

4. Regarding imports

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

a.1) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

a.1.1) Update information on the e-customs system for the Sub-department of Customs where goods are stored to seal and transfer goods to the declarant for transport to the inspection site;

a.1.2) Receive goods transported by the declarant, check the customs seal and compare with the information about dispatch of goods on the e-customs system, and the bear signature and seal of the customs official, specify the acknowledgement date in 2 transfer notes, keep 1 transfer note and return the other to the customs declarant;

a.1.3) Update information about the arrival of goods on the e-customs system;

a.1.4) Monitor information about transported goods, cooperate with the Sub-department of Customs where the goods are stored in tracking down the goods if they do not arrive at the inspection site after the expected transport period.

a.2) Responsibilities of Sub-department of Customs where the goods are stored:

a.2.1) Seal the goods, update information about dispatch of goods on the e-customs system according to a request of Sub-department of Customs where the declaration is registered;

a.2.2) Print 3 transfer notes from the e-customs system, bear signature and seal of the customs official, and require the declarant to bear his/her signature and full name. The Sub-department of Customs shall keep 1 note and give 2 notes and the goods to the declarant for transport to the inspection site;

a.2.3) Monitor information of the consignment udder customs supervision;

a.2.4) Track down the goods if they do not arrive at the inspection site after the expected transport period.

b) With regard to imports exempt from customs sealing: The declarant shall follow customs procedures as prescribed and take goods through the CCA at the checkpoint after permission is granted by the customs authority.

5. If the e-customs system breaks down as prescribed in Clause 2 Article 25 Decree No. 08/2015/ND-CP, which is amended by Clause 12 Article 1 of Decree No. 59/2018/ND-CP and thus declaration of transport of goods under customs supervision cannot be made via the e-customs system.

a) The declarant gives the customs declaration and present the goods to the dispatching customs authority and the receiving customs authority;

b) The dispatching Sub-department of Customs shall check items on the customs declaration to make 3 transfer notes using the form No. 10/BBBG/GSQL Appendix V issued herewith, and then bear their certification thereon. Give 2 transfer notes to the declarant for transport together with the goods to the receiving Sub-department of Customs for further procedures as prescribed;

c) The receiving Sub-department of Customs shall bear its certification on 2 transfer notes, return one note to the declarant, keep the other one and fax it to the dispatching Sub-department of Customs for being enclosed to the customs dossier.

Article 52. Customs supervision of imports at locations connected with the e-customs system

1. Supervision of goods transported in containers or bulk cargo entering, leaving or stored at a seaport

a) Before goods are unloaded from the vehicle:

a.1) The customs authority, according to the ship dossier on the e-customs system, shall send the list of goods to be unloaded at the port and list of containers to be scanned (if any) using form No. 01 (containerized cargo) or form No. 02 (for bulk cargo) or form No. 03 in Appendix X hereof  to the e-customs system of the warehousing service provider.

The list of goods to be unloaded at the port must be provided at least 08 hours before the expected time of arrival of the ship. The list of containers to be scanned must be provided at least 04 hours before the expected time of arrival of the ship;

a.2) The warehousing service provider shall receive the lists sent through the e-customs system.

b) During unloading

b.1) Responsibilities of the warehousing service provider:

b.1.1) Inspect the packages of goods; compare the list of goods to be unloaded with the actual goods in terms of container numbers and carrier’s seal numbers or quantity, weight, volume of bulk cargo.

If the packaging is not in the original condition and the comparison result shows that discrepancies exist or the goods show signs of violations against the law, the following actions shall be taken:

b.1.1.1) Update the information on the e-customs system according to form No. 18 (containerized cargo) or form No. 19 (for bulk cargo) in Appendix X hereof;

b.1.1.2) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

b.1.1.3) Sign the record (if any);

b.1.1.4) Receive from the e-customs system information about the unlisted goods that are unloaded at the port in reality.

b.1.2) After the goods are unloaded, update the information about dropped off goods using form No. 14 (containerized cargo) or form No. 15 (for bulk cargo). In case of change to information about unloaded goods (change of unloading method or unit of measurement), update information on the e-customs system according to form No. 16, 17, 25 (containerized cargo) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;

b.1.3) Regarding containers that have to be scanned:

b.1.3.1) If the scanning site is located within a port, move the containers to the scanning site and move them back to the storage area in the port after they are scanned;

b.1.3.2) If the scanning site is located outside the port, present them to the customs authority for sealing, sign the transfer note; move the containers to the scanning site, update dispatch of the containers on the e-customs system. After the containers are scanned, move them back to the storage area in the port and update information about the dropped off container on the e-customs system according to form No. 14 in Appendix X hereof.

b.2) Responsibilities of the customs authority:

b.2.1) According to information on the e-customs system and other information relevant to the goods (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles during the unloading at the port;

b.2.2) If the status quo of goods is not maintained (lost or broken seal or the carrier, damaged container) or the comparison result does not match the actual goods (excess goods, unlisted goods) or violations of law are suspected as informed by the warehousing service provider:

b.2.2.1) A customs official shall inspect the status quo of goods packages. If violations are suspected, implement appropriate measures (customs sealing, camera surveillance) and request the Sub-department of Customs where goods are stored to take actions;

b.2.2.2) There is information about violations of law or the actual quantity of dropped off goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (due to damaged containers), the responsible customs official shall issue and sign a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.2.2.3) Regarding unlisted goods that are unloaded in reality, the Sub-department of Customs where the goods are stored shall inform the Sub-department of Customs where procedures for the inbound vehicle are carried out, which will request the declarant to submit additional information on the e-customs system and impose penalties (if violations are found).

b.2.3) Receive and update information about the unloaded goods. In case of change to information about the drop (cancellation or change of drop method or unit of measurement), the responsible customs official shall update information on the e-customs system and send a notification to the warehousing service provider’s system;

b.2.4) If the containers are scanned outside the port area, the responsible customs official shall seal the containers, issue and sign the transfer note, give 01 copy to the deliverer, receive feedbacks and impose penalties (if violations are found); update on the warehousing service provider’s system information about the containers eligible for release from the CCA according to form No. 04 in Appendix X hereof.

c) Change of goods status during storage at the port (preview of goods before customs declaration, sampling of goods or change of goods packages):

c.1) Responsibilities of the customs declarant:

c.1.1) In case of preview of goods before declaration: follow instructions in Article 17 of this Circular;

c.1.2) In case of preview of goods before declaration: follow instructions in Article 31 of this Circular;

c.1.3) In case of change to goods packages (packaging or unpackaging at the port due to damaged containers or change of container, change of packages):

Send a notice of change of packages (form No. 37 in Appendix X hereof) to the Sub-department of Customs where the goods are stored and the warehousing service provider for cooperation;

c.1.4) Sign the record on goods preview, sampling or package change (if any).

c.2) Responsibilities of the warehousing service provider:

Cooperate and witness the event at the request of the customs authority or declarant; sign the record (if any) and perform the following tasks:

c.2.1) Containerized cargo:

c.2.1.1) If the container seal is changed while goods are still contained therein: update on the e-customs system the number of the carrier’s seal or customs seal according to form No. 24 in Appendix X hereof;

c.2.1.2) If the entire shipment is moved to another container: change the status of the original container into empty container, update the new container number, the number of the carrier’s seal or customs seal on the e-customs system according to form No. 20 and form No. 14 in Appendix X hereof;

c.2.1.3) If the entire shipment is removed from the container and placed at the port/depot as bulk cargo: change the status of the original container into empty container, change the status of the goods into bulk cargo on the e-customs system according to form No. 20 and form No. 15 in Appendix X hereof;

c.2.1.4) If part of the shipment is moved to another container or placed at the port as bulk cargo: Follow instructions in c.2.1.1 for the goods retained in the container: follow instructions in c.2.1.2 for the goods moved to the new container (except changing the status of the original container); follow instructions in c.2.1.3 for bulk cargo (except changing the status of the original container).

c.2.2) For bulk cargo:

c.2.2.1) If the entire shipment enters the CCA in containers: After goods are put in containers, update information about the goods, update the status of empty containers on the e-customs system according to form No. 22 and form No. 23 in Appendix X hereof;

c.2.2.2) If the entire shipment enters the CCA in containers: After goods are put in containers, update information about the goods, update the status of empty containers on the e-customs system according to form No. c.2.2.1 and form No. 15 in Appendix X hereof;

c.3) Responsibility of the customs authority:

c.3.1) The Director of the Sub-department of Customs shall decide the method for monitoring the changes in status of goods and appoint customs officials in charge of monitoring on the basis of the declarants’ notices of change of goods packages and relevant information (if any);

c.3.2) The monitoring customs official shall seal the goods (if required), issue and sign a record, 01 copy of which will be kept by each party;

c.3.3) If the change of packages leads to change of the transport modal code on the declaration, the responsible customs official shall update the new code and new container number (if any) on the e-customs system and send a notification to the warehousing service provider’s system;

c.3.4) Receive and update information about change in goods status (if any) from the warehousing service provider’s system.

d) When goods are removed from the port

d.1) Responsibility of the customs authority:

d.1.1) Send information about the goods eligible to go be released from the CCA according to form No. 04 (containerized cargo) or form No. 05 (for bulk cargo) in Appendix X hereof to the warehousing service provider’s system.

In case of change in status of the customs declaration (suspension, resumption, cancellation after customs clearance or change of the container eligible for release from the CCA (change or cancellation), the customs authority shall update information on the e-customs system according to form No. 06 or form No. 07 in Appendix X hereof and send a notification to the warehousing service provider’s system.

If a warehousing service provider requests cancellation of a document certifying that their goods passed through CCA (with obvious explanation), the customs official in charge of inspection shall consider approving such a cancellation on the e-customs system and give that information to the e-customs system of the warehousing service provider;

d.1.2) Receive and update information about the goods removed from the CCA on the warehousing service provider’s system;

d.1.3) Instruct the declarant to complete procedures for the shipment not eligible for release from the CCA upon notice from the warehousing service provider’s system;

d.1.4) If the actual quantity or weight of bulk cargo does not match that on the customs declaration, instruct the declarant to make additional declaration in accordance with Article 20 of this Circular;

d.1.5) If the quantity of packages of bulk cargo on the customs declaration does not match the actual quantity of goods being dropped off (due to damage of packages during material handling or storage which leads to a change in package quantity or unit of measurement), update on the e-customs system the actual quantity on the basis of information provided by the warehousing service provider and send a notification to the warehousing service provider’s system.

d.2) Responsibilities of the customs declarant:

Provide information (declaration number or UCR number) of the shipment eligible for release from the CCA to the warehousing service provider;

d.3) Responsibilities of the warehousing service provider:

Compare information from the e-customs system with actual goods when they are removed from the port in terms of container numbers and carrier’s seal numbers or customs numbers (if any) thereon, quantity of packages, weight or volume of bulk cargo (according to delivery terms), and follow the instructions below:

d.3.1) Allow goods to be released from the CCA if the comparison result is satisfactory (even if the actual weight of bulk cargo is smaller than that on the declaration);

d.3.2) Refuse to release goods from the CCA if the comparison result is not satisfactory (the actual weight of bulk cargo is larger than that on the declaration eligible for release from the CCA) or information about eligibility of goods for release from the CCA is not received or a request for suspension of release of goods from the CCA is received; inform the declarant or contact the customs authority to complete procedures for the shipment;

d.3.3) Within 15 minutes after the shipment is released from the CCA, update the information about the shipment on the e-customs system according to form No. 21 (containerized cargo) or form No. 22 (for bulk cargo) in Appendix X hereof.

2. Supervision of imported gas and liquid cargo that is pumped from the vehicle into a warehouse and vice versa

a) Before the goods are pumped from the vehicle into the warehouse:

b.1) Responsibilities of the customs declarant:

Present the certificate of quantity inspection certified by the inspector or an appointed conformity-assessing organization; the sampling record or sampling document certified by the trader and a quality inspection authority (if the goods have to undergo quality inspection by the state), unless such documents have been submitted on the e-customs system;

a.2) Responsibilities of the customs authority:

a.2.1) According to the ship dossier submitted on the single-window system, submit information about the cargo to be pumped into the warehouse according to form No. 02 in Appendix X hereof to the warehousing service provider’s system at least 08 hours before the expected time of arrival of the ship;

a.2.2) Inspect the documents presented by the declarant in accordance with Point a.1 of this Clause and follow the instructions below:

a.2.2.1) If the documents are satisfactory, allow the cargo to be pumped into the warehouse (whether the warehouse is located inside or outside of the port);

a.2.2.2) If the documents are not satisfactory, request the declarant to follow instructions in a.1 of this Clause.

a.3) The warehousing service provider shall receive information about the cargo sent through the e-customs system.

b) Supervision of pumping and storage of cargo:  

b.1) Responsibilities of the warehousing service provider:

b.1.1.1) Update the quantity of cargoes pumped into the warehouse on the e-customs system according to form No. 15 in Appendix X hereof;

b.1.2) Sign the record in case violations are suspected or there is incorrect information about cargo after pumping;

b.1.3) Take legal responsibility for maintaining the status quo of goods until a notice of the eligibility of cargo for release from the CCA is received from the e-customs system.

b.2) Responsibilities of the customs authority:

b.2.1) According to information provided by the declarant and other sources (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles throughout the pumping process until customs clearance or conditional customs clearance is granted;

b.2.2) In case there is information about violations of law or the actual quantity of cargo being pumped into the warehouse does not match that on the bill of lading or delivery note, the responsible customs official shall issue and sign a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.2.3) Receive and update information about the quantity of cargo being pumped into the warehouse on the warehousing service provider’s system.

c) Supervise the discharge of cargo from the warehouse:

c.1) Responsibilities of the customs declarant:

Provide the number of the declaration of the shipment eligible for release from the CCA to the warehousing service provider;

c.2) Responsibilities of the customs authority:

c.2.1) Send information about the eligibility of cargo for release from the CCA according to form No. 05 in Appendix X hereof to the warehousing service provider’s system;

c.2.2) Receive information about the discharge of cargo from the warehousing service provider’s system.

c.3) Responsibilities of a warehousing service provider:

c.3.1) Receive information about the eligibility of cargo for release from the CCA and discharge from the warehouse the exact amount specified in the customs declaration (even if the actual weight or volume is smaller than that on the declaration);

c.3.2) In the cases where information about the eligibility of shipment for release from the CCA is not received or the release of cargo is suspended, the cargo must not be discharged from the warehouse; in which case the declarant must be informed and requested to contact the customs authority for completion of necessary procedures;

c.3.3) Update information about discharge of goods from the warehouse according to form No. 22 in Appendix X hereof and send a notification to the e-customs system.

3. CFS management

a) Before imports are moved into the CFS:

a.1) Responsibilities of the consolidation service provider:

The consolidation service provider who moves consolidated goods of multiple owners under multiple bills of lading into the CFS for deconsolidation shall follow the instructions below:

a.1.1) If the CFS is located within the port: move the goods to the CFS for deconsolidation as prescribed;

a.1.2) If the CFS is located outside the port: follow the customs procedures specified in Clause 2 Article 51b of this Circular;

a.1.3) Maintain the status quo of goods during transport of containers from the port depot or checkpoint of import to the CFS.

a.2) The CFS operator shall send the list of containers entering the CFS for consolidation (specify the ship name, expected arrival date, numbers of the primary and secondary bills, container numbers, carrier’s seal numbers, importers’ names, goods names, quantity of packages) to the Sub-department of Customs responsible for the CFS through the e-customs system if the CFS is located within the port;

a.3) Responsibilities of the Sub-department of Customs at the border checkpoint or port of discharge:

a.3.1) If the CFS is located within the port: according to information in the ship dossier submitted to the national single-window system, the list of containers entering the CFS and relevant information (if any), the Director of the Sub-department of Customs responsible for the CFS shall decide the method for supervising the goods entering the CFS;

a.3.2) If the CFS is located outside the port: follow the customs procedures applied to outbound shipments specified in Clause 3 Article 51b of this Circular;

a.3.3) After the shipment is cleared for dispatch, the e-customs system will send a notification of goods to be unloaded at the CFS (form No. 08 in Appendix X hereof) to the CFS operator’s system.

b) When imports enter the CFS:

b.1) Responsibilities of the CFS operator:

b.1.1) Inspect the containers; compare the list of containers and the actual containers in terms of container numbers and carrier’s seal numbers thereon.

In case the containers are not intact, the comparison result is not satisfactory or violations are suspected:

b.1.1.1) Update information according to form No. 18 (containerized cargo) in Appendix X hereof and send a notification to the e-customs system;

b.1.1.2) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

b.1.1.3) Sign the record (if any).

b.1.2) After the containers are unloaded at the CFS, update the information on the e-customs system according to form No. 14 or form No. 16 in Appendix X hereof;

b.2) Responsibility of the Sub-department of Customs responsible for the CFS:

b.2.1) If the CFS is located outside the port:

Carry on the procedures applied to inbound shipments specified in Clause 4 Article 51b of this Circular;

b.2.2) In case there is information about violations of law or the actual quantity of goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (due to damaged containers), the responsible customs official shall issue and sign a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.2.3) Receive information about the containers moved into the CFS from the CFS operator’s system.

c) While imports are being stored in the CFS:

c.1) Responsibilities of the CFS operator:

c.1.1) If the goods are unloaded, change the status of the containers into empty, change the status of unloaded goods into bulk cargo according to form No. 20 and form No. 15 in Appendix X hereof and send a notification to the e-customs system.

In case of change to information about unloaded goods (change of unloading method or unit of measurement), update information on the e-customs system according to form No. 16, 17, 25 (for bulk cargo) or form No. 27 in Appendix X hereof;

c.1.2) In case the packages are not intact or the comparison result is not satisfactory or violations are suspected:

c.1.2.1) Update information according to form No. 19 (bulk cargo) in Appendix X hereof and send a notification to the e-customs system;

c.1.2.2) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

c.1.2.3) Sign the record (if any).

c.1.3) Maintain the status quo of goods and the seals (if any) while the goods are being stored in the CFS; sign on the CFS seals with the customs authority (if any).

c.2) Responsibilities of customs authority in charge of CFS:

c.2.1) According to information provided by the declarant and other sources (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods in the CFS;

c.2.2) If the status quo of goods is not maintained or violations of law are suspected as informed by the CFS operator, a customs official shall inspect the goods;

c.2.3) If violations are found or the actual quantity of unloaded goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (damaged), the responsible customs official shall issue and sign a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;  

c.2.4) Receive and update information about goods entering the CFS. In case of change to information about goods entering the CFS (cancellation or change of drop-off method or measurement unit of bulk cargo), at the request of the CFS operator (explanation required), the responsible customs official shall update information on the e-customs system and send a notification to the CFS operator’s system;

d) When imports are removed from the CFS:

The declarant, the CFS operator and the customs authority shall follow the instructions specified in Point d Clause 1 Article 52 of this Circular.

4. Supervision of movement of goods in bonded warehouses before they are imported or re-exported

a) Before goods are moved into the bonded warehouse:

b.1) Responsibilities of the customs declarant:

a.1.1) Follow customs procedures applied to goods entering the bonded warehouse from abroad specified in Clause 1 Article 91 of this Circular;

a.1.2) Maintain the status quo of goods during their transport from the port depot or checkpoint of import to the bonded warehouse.

a.2) Responsibilities of the Sub-department of Customs at the border checkpoint or port of discharge:

a.2.1) Carry on the customs procedures applied to outbound shipments specified in Point a.2 Clause 4 Article 51c of this Circular;

a.2.2) After information on the delivery note has been updated, the e-customs system will send a notification of goods to be unloaded at the bonded warehouse (form No. 08 in Appendix X hereof) to the bonded warehousing service provider’s system.

b) When goods are moved into the bonded warehouse:

b.1) The declarant shall inform the bonded warehousing service provider of the number of the customs declaration of the shipment;

b.2) Responsibilities of bonded warehouse service provider:

b.2.1) Inspect the packages of goods; compare the list of goods to be unloaded with the actual goods (form No. 08 in Appendix X hereof) in terms of container numbers, carrier’s seal numbers, customs seal numbers (if any) or quantity, weight, volume of bulk cargo (according to delivery terms).

If the packaging is not in the original condition and the comparison result shows that discrepancies exist or the goods show signs of violations against the law, the following actions shall be taken:

b.2.1.1) Update the information on the e-customs system according to form No. 18 (containerized cargo) or form No. 19 (for bulk cargo) in Appendix X hereof;

b.2.1.2) Inform the Sub-department of Customs responsible for the bonded warehouse and move such goods in a separate area;

b.2.1.3) Sign the record (if any).

b.2.2) After goods are unloaded at the bonded warehouse, update the information on the e-customs system according to form No. 14 (containerized cargo) or form No. 15 (for bulk cargo) in Appendix X hereof.

In case of change to information about unloaded goods (change of unloading method or unit of measurement), update information on the e-customs system according to form No. 16, 17, 25 (containerized cargo) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof.

b.3) Responsibilities of the Sub-department of Customs responsible for the bonded warehouse:

b.3.1) If the status quo of goods is not maintained or violations of law are suspected as informed by the bonded warehousing service provider, a responsible customs official shall inspect the goods;

b.3.2) If violations are found or the actual quantity of unloaded goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (damaged containers), the customs official shall issue and sign a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.3.3) Receive and update information about goods entering the bonded warehouse.

c) In case of change in status of goods during storage at the bonded warehouse (preview of goods before customs declaration, sampling of goods or change of goods packages): the declarant, bonded warehousing service provider and customs authority shall follow instructions in Point c Clause 1 Article 52 of this Circular;

d) When goods are removed from the bonded warehouse for import into the domestic market or a free trade zone or for export:

d.1) When the goods are removed from the bonded warehouse for import into the domestic market or a free trade zone: The declarant, the CFS operator and the customs authority shall follow the instructions specified in Point d Clause 1 Article 52 of this Circular;

d.2) When the goods are removed from the bonded warehouse for export: The declarant, the CFS operator and the customs authority shall follow the instructions specified in Point c Clause 5 Article 52a of this Circular.

5. Supervision of movement of imports at the concentrated goods inspection site

a) When imports are moved into the concentrated goods inspection site (hereinafter referred to as “inspection site”):

a.1) The declarant or the carrier shall inform the inspection site operator of the number of the customs declaration (if any) or UCR number of the shipment of imports;

a.2) Responsibilities of the inspection site operator:

a.2.1) Inspect the packages of goods; compare the list of goods to be unloaded at the inspection site with the actual goods in terms of container numbers and carrier’s seal numbers or quantity, weight, volume of bulk cargo (according to delivery terms).  

If the packaging is not in the original condition and the comparison result shows that discrepancies exist or the goods show signs of violations against the law, the following actions shall be taken:

a.2.1.1) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

a.2.1.2) Sign the record (if any);

a.2.2) After the goods are unloaded, update the information according to form No. 14 (containerized cargo) or form No. 15 (for bulk cargo) in Appendix X hereof.

In case of change to information about unloaded goods (change of unloading method or unit of measurement), update information on the e-customs system according to form No. 16, 17, 25 (containerized cargo) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;

a.3) Responsibilities of the Sub-department of Customs responsible for inspection site:

a.3.1) According to information on the e-customs system and other information (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles during the unloading at the inspection site.

If the status quo of goods is not maintained (lost or broken seal or the carrier, damaged container) or the comparison result does not match the actual goods (excess goods, goods not listed by the carrier) or violations are suspected as informed by the inspection site operator, the responsible customs official shall perform the following tasks:

a.3.1.1) Inspect the packages of goods; carry out inspection or supervision if violations are suspected and take appropriate actions;

a.3.1.2) If violations are found or the actual quantity of unloaded goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (damaged containers), the customs official shall issue and sign a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

a.3.2) Receive and revise information about the unloaded goods. In case of change to information about unloaded goods (cancellation or change of unloading method or unit of measurement applied to bulk cargo), the responsible customs official shall approve, update information on the e-customs system and send a notification to the inspection site operator’s system;

b) In case of change in status of goods during storage at the inspection site (reviewing goods before customs declaration, sampling of goods or change of goods packages): The declarant, inspection site operator and customs authority shall follow instructions in Point c Clause 1 Article 52 of this Circular;

c) When goods are removed from the inspection site, the declarant, inspection site operator and customs authority shall follow the instructions specified in Point d Clause 1 Article 52 of this Circular.

6. Supervision of movement of imports at ICDs

a) Before imports are moved into the ICD:

a.1) The declarant or the carrier shall follow the customs procedures specified in Clause 2 Article 51b or Article 51c of this Circular;

a.2) Responsibilities of the Sub-department of Customs at the border checkpoint or port of discharge:

a.2.1) Carry on the procedures applied to outbound shipments specified in Clause 3 Article 51b o Point a.2 Clause 4 Article 51c of this Circular;

a.2.2) After the shipment is approved or information on the delivery note has been updated, the e-customs system will send a notification of goods to be unloaded at the ICD (form No. 08 in Appendix X hereof) to the ICD operator’s system.

b) When the imports enter the ICD:

b.1) Responsibilities of the ICD operator:

b.1.1) Inspect the packages of goods; compare the list of goods to be unloaded at the ICD with the actual goods in terms of container numbers and carrier’s seal numbers or quantity, weight, volume of bulk cargo (according to delivery terms).

If the packaging is not in the original condition and the comparison result shows that discrepancies exist or the goods show signs of violations against the law, the following actions shall be taken:

b.1.1.1) Update the information on the e-customs system according to form No. 18 (containerized cargo) or form No. 19 (for bulk cargo) in Appendix X hereof;

b.1.1.2) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

b.1.1.3) Sign the record (if any);

b.1.1.4) Receive from the e-customs system information about the unlisted goods that are unloaded at the ICD in reality.

b.1.2) After the goods are unloaded, update the information according to form No. 14 (containerized cargo) or form No. 15 (for bulk cargo) in Appendix X hereof.

In case of change to information about unloaded goods (change of unloading method or unit of measurement for bulk cargo), update information on the e-customs system according to form No. 16, 17, 25 (containerized cargo) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;

b.2) Responsibilities of the Sub-department of Customs responsible for the ICD:

b.2.1) According to information on the e-customs system and other information (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles during the unloading at the ICD;

b.2.2) If the status quo of goods is not maintained (lost or broken seal or the carrier, damaged container) or the comparison result does not match the actual goods (excess goods, unlisted goods) or violations of law are suspected as informed by the ICD operator:

b.2.2.1) A customs official shall inspect the status quo of goods packages. Carry out inspection or supervision if violations are suspected and take appropriate actions;

b.2.2.2) In case there is information about violations of law or the actual quantity of cargo being pumped into the warehouse does not match that on the bill of lading or delivery note, the responsible customs official shall issue and sign a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.2.2.3) Regarding unlisted goods that are unloaded at the ICD in reality, the Sub-department of Customs where the goods are stored shall inform the Sub-department of Customs where procedures for the inbound vehicle are carried out, which will request the declarant to submit additional information on the e-customs system and impose penalties (if violations are found). Additional information will be sent to the ICD operator’s system;

b.2.3) Receive and update information about the unloaded goods. In case of change to information about unloaded goods (cancellation or change of unloading method or unit of measurement applied to bulk cargo), the customs official shall update information on the e-customs system and send a notification to the ICD operator’s system;

c) Change of goods during storage at the ICD (preview of goods before customs declaration, sampling of goods or change of goods packages):

The declarant, the ICD operator and the customs authority shall follow the instructions specified in Point c Clause 1 Article 52 of this Circular;

d) When goods are removed from the ICD:

The declarant, ICD operator and customs authority shall follow the instructions specified in Point d Clause 1 Article 52 of this Circular.

7. Supervision of movement of imports at airport terminals

a) Before imports are moved into the airport terminal:

a.1) Before the aircraft lands, the customs authority, according to the aircraft dossier on the e-customs system, shall send the list of goods to be unloaded and list of goods to be scanned (if any) according to form No. 09 and form No. 10 in Appendix X hereof to the airport terminal operator’s system;

a.2) The airport terminal operator shall receive the lists and UCR numbers of imports (if any) sent through the e-customs system;

b) While the imports are being unloaded at the airport terminal:

b.1) Responsibilities of the airport terminal operator:

b.1.1) Inspect the packages of goods; compare the list of goods to be unloaded with the actual goods.

After goods are unloaded, update the information on the e-customs system according to form No. 29, form No. 30 (revision form) and form No. 31 (cancellation form) in Appendix X hereof.

The number of the bill of lading must be promptly sent to the e-customs system as soon as it is provided by the airline;

b.1.2) If the actual quantity or weight of goods does not match that on the list submitted to the e-customs system, inform the customs authority of the location of the storage area and surveillance cameras in the terminal; update on the e-customs system information about the goods in accordance with b.1.1 of this Clause according to form No. 31 in Appendix X hereof.

Inform the customs authority if the goods labels are not intact or packages are damaged in a manner that lead to change in weight; mote the goods to an area where surveillance cameras are available; issue and sign a record, 01 copy of which shall be given to the customs official; update information on the e-customs system according to form No. 31 in Appendix X.

Move goods that have to be scanned as requested by the customs authority to the scanning site and move them back after they are scanned; store the goods in a separate area where surveillance cameras are available in case violations are suspected.

b.2) Responsibilities of the customs authority:

b.2.1) According to information on the e-customs system and other information (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles during the unloading at the airport;

b.2.2) Receive and update information about the goods entering the airport terminal; appoint a customs official to verify and approve cancellation of information about goods entering the airport terminal (if any) on the e-customs system;

b.2.3) If violations are suspected during scanning, the scanning official shall seal the goods and request the airport terminal operator to move the goods to a separate area where surveillance cameras are available; update scanning information on the e-customs system even if violations are not found;

b.2.4) Upon receipt of information about damaged packages or loss of goods labels provided by the airport terminal operator, the responsible customs official shall cooperate with the airport terminal operator in issuing a record, keep 01 copy, scan the shipment and seal it after it is scanned; follow instructions in b.2.3 if violations are found;

b.2.5) Regarding unlisted goods that unloaded at the airport terminal in reality, the customs authority shall request the airline to make additional declaration on the e-customs system and impose penalties (if violations are found).

c) While the goods are being stored in the airport terminal:

c.1) In case of change in status of goods (damaged packages, relabeling due to loss of labels):

c.1.1) Responsibilities of the airport terminal operator:

c.1.1.1) Cooperate with the customs authority in issuing a record and give 01 copy to the customs authority;

c.1.1.2) Update information on the e-customs system according to form No. 31 in Appendix X hereof;

c.1.1.3) Follow instructions in b.1.2 when scanning of goods is requested by the customs authority.

c.1.2) The customs official shall sign the record and retain 01 copy; request the airport terminal operator to have the goods scanned if violations are suspected and follow instructions in b.2.3 of this Clause.

c.2) Labelling in case of split bills of lading;

c.2.1) Responsibilities of the airport terminal operator:

c.2.1.1) Inform the customs authority of the relabeling of the shipment under the split bills of lading;

c.2.1.2) Relabel the shipment under supervision of a customs official;

c.2.1.3) Update information about the shipment status on the e-customs system according to form No. 31 in Appendix X hereof.

c.2.2) The customs official shall supervise the relabeling of the shipment under the split bills of lading.

c.3) Previewing or sampling goods before carrying on customs procedures:

c.3.1) In case of preview of goods before declaration: follow instructions in Article 17 of this Circular;

c.3.2) In case of sampling: follow instructions in Article 31 of this Circular.

d) When the goods are removed from the airport terminal:

d.1) Responsibilities of the declarant:

d.1.1) If customs procedures are completed at the airport: provide information about the goods (declaration number or UCR number) for the airport terminal operator;

d.1.2) If the goods are moved to another custom post outside the checkpoint area customs as prescribed in Point c Clause 1 Article 50 of this Circular: provide information about the goods (number of the independent transport declaration or UCR number) for the airport terminal operator;

d.1.3) If the goods are removed from the airport terminal under a garnishment decision issued by a competent authority (police, court, etc.): provide information about the documents certified by the customs authority for the airport terminal operator.

d.2) Responsibilities of the airport terminal operator:

d.2.1) Compare information on the e-customs system, information provided by the declarant and the actual goods;

d.2.1.1) Only allow goods to be removed from the airport terminal if the conditions for release from the CCA are fully satisfied;

d.2.1.2) Refuse to release the goods from the airport terminal before their eligibility for release from the CCA is confirmed on the e-customs system; Refuse to release goods if the actual quantity of goods does not mat the quantity of goods eligible for release from the CCA or the goods suspended from being released from the CCA as notified by the e-customs system; request the declarant to contact the customs authority.

d.2.2) Within 01 hour after the goods are removed from the airport terminal, update information according to each UCR number and according to form No. 32 in Appendix X hereof and send a notification to the e-customs system.

d.3) Responsibilities of customs authority:

d.3.1) Send information about the goods eligible for release from the CCA or suspended from release from the CCA according to form No. 11 or form No. 12 Appendix X hereof and send a notification to the airport terminal operator’s system;

d.3.2) Seal the goods if customs sealing is required;

d.3.3) Upon receipt information about violations, the Director of the Sub-department of Customs shall send a notification of suspended release from the CCA to the airport terminal operator’s system; carry out physical inspection of goods and update the inspection result on the e-customs system;

d.3.4) Instruct the declarant to complete procedures for the shipment not eligible for or suspended from release from the CCA;

d.3.5) Receive information about the removal of goods from the airport terminal from the operator’s system.

8. Carry out supervision of movement of imports at off-airport cargo terminals.

a) When goods are moved into the off-airport cargo terminal: follow instructions in Article 51b of this Circular;

b) While goods are being stored in the off-airport cargo terminal: follow instructions in Point c Clause 7 Article 52 of this Circular;

c) When goods are removed from the off-airport cargo terminal: follow instructions in Point d Clause 7 Article 52 of this Circular.

Article 52a. Customs supervision of exports entering, being stored, leaving ports, warehouses, storage yards which are connected to the e-customs system

1. Supervision of exports entering, being stored, leaving the container freight station (CFS)

a) Before bringing exports to the CFS:

a.1) Responsibilities of customs declarant: Register customs declaration and follow customs procedures applied to exports as prescribed;

a.2) Responsibilities of customs authority: With regard to exports that are granted customs clearance or conditional customs clearance, the e-customs system will transmit information about the list of exports entering CFS for consolidation according to the items in the Form No. 08 Appendix X issued herewith to the e-customs system of CFS operator.

b) When bringing exports to the CFS:

b.1) Responsibilities of the customs declarant:

b.1.1) Bring goods to the CFS for consolidated with others of different goods owners into a same container;

b.1.2) Provide information about the customs declaration number and UCR number of the exported consignment for the CFS operator.

b.2) Responsibilities of CFS operator:

b.2.1) Check packages of goods; check if the goods expected to enter CFS and those actually entering CFS are matched in terms of quantity and weight aspects (if any).

If the packaging is not in the original condition and the comparison result shows that discrepancies exist or the goods show signs of violations against the law, the following actions shall be taken:

b.2.1.1) Update the discrepancies in the equivalent item prescribed in Form No. 19 (bulk cargo) Appendix X issued herewith and send them to the e-customs system;

b.2.1.2) Promptly notify the Sub-department of Customs where the goods are stored of the goods showing signs of violations and then store them in a separate area;  

b.2.1.3) Have related parties sign a report certifying the goods showing signs of violation or discrepancies (if any);

b.2.2) After completing the entry of the goods into CFS, the information of such entry shall be updated using the Form No. 15 (bulk cargo) Appendix X issued herewith. If any changes arise related to the entry of the goods into CFS (modification, cancellation, or change of off-loading method or unit applied to bulk cargo), they shall be updated using the forms No. 15, No. 16, No. 26 (bulk cargo) or form No. 27 Appendix X issued herewith, and then be sent to the e-customs system;

b.2.3) Update information about empty containers and goods entering CFS or information about modifications or cancellation (if any) of goods entering CFS for consolidation purpose using the Forms No. 15, No. 16, No. 17 Appendix X issued herewith, and then send them to the e-customs system.

b.3) Responsibilities of customs authority in charge of CFS:

Receive information about empty containers, goods entering CFS and modification or cancellation (if any) from the e-customs system of the CFS operator and approve information about the cancellation of goods entering CFS (if any).

c) During consolidation and storage of exports in CFS:

c.1) Responsibilities of a CFS operator:

c.1.1) Upon completion of consolidation of goods into containers, update information about bulk cargo eligible for release from the CCA which are consolidated into containers and about condition of empty containers becoming containers loaded with goods, seal numbers, number of packages, total weight of goods in containers (if any) using the Form No. 22 and No. 23 Appendix X issued herewith and send them to the e-customs system;

c.1.2) Preserve the original condition of containers loaded with goods when they are stored at the CFS.

c.2) Responsibilities of customs authority in charge of CFS: Receive information about bulk cargo eligible for release from the CCA that are consolidated into containers and information about containers containing export consignments from the e-customs system of CFS operator.

d) When exports leaving the CFS:

d.1) Responsibilities of a CFS operator:

Comply with customs procedures applied to goods transported as prescribed in Clause 3 Article 51b of this Circular if the CFS is located outside the port.

d.2) Responsibilities of CFS operator:

d.2.1) If the goods are consolidated at a CFS inside the port: Give a list of containers for which the consolidation is completed (specifying: number of customs declaration, containers’ numbers, seals’ numbers of carrier, exporter’s name, description of goods, number of packages) to the Sub-department of Customs in charge of CFS via the e-customs system;

d.2.2) Update information about containers left the CFS using form No. 21 Appendix X issued herewith and send them to the e-customs system.

d.3) Responsibilities of customs authority:

d.3.1) If the goods are consolidated at a CFS inside the port: Give information of goods eligible for release from the CCA using form No. 4 (containerized cargo) in Appendix X issued herewith to the e-customs system of CFS operator;

d.3.2) If the goods are consolidated at a CFS outside the port: comply with procedures applied to consignments transported as prescribed in Clause 3 Article 51b of this Circular;

d.3.3) Receive information about containers left CFS from the e-customs system of CFS operator.

2. Monitor the process that goods enter CFS from free trade zone or inland, being stored and then left CFS for being exported abroad or imported to inland

a) Before bringing exports to the CFS:

a.1) Responsibilities of customs declarant: Register customs declaration and follow customs procedures applied to exports as prescribed;

a.2) Responsibilities of customs authority: With regard to exports that are granted customs clearance or conditional customs clearance, the e-customs system will transmit information about the list of exports about to enter a bonded warehouse according to the items in the Form No. 08 Appendix X issued herewith to the e-customs system of bonded warehouse service provider.

b) Before bringing exports to the bonded warehouse:

b.1) Responsibilities of customs declarant: Provide UCR number and customs declaration number of the consignment entering the bonded warehouse;

b.2) Responsibilities of bonded warehouse service provider:

b.2.1) Receive information about customs declaration number and UCR number of the consignment entering the bonded warehouse from the declarant;

b.2.2) Check packages of goods; check if the goods expected to enter bonded house and those actually entering bonded warehouse are matched in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk cargo (subject to delivery terms and conditions) and take the following actions:

b.2.2.1) If the packaging is not in the original condition and the comparison result shows that discrepancies exist or the goods show signs of violations against the law, the Sub-department of Customs where the goods are stored must be notified of the goods showing signs of violations against the law and then store them in a separate area;

b.2.2.2) Sign the record (if any);

b.2.2.3) If the information is matched, update information about entry of goods into the bonded warehouse, information about modification and cancellation (if any) according to the items prescribed in Form No. 14 (containerized cargo) or Form No. 15 (bulk cargo) and Form No. 16 or 17 (if any) and update information about goods released from the CCA in the e-customs system according to items prescribed in Form No. 21 (containerized cargo) or Form No. 22 (bulk cargo) in Appendix X issued herewith and send them to the e-customs system.

b.3) Responsibilities of the customs authority:

b.3.1) Receive information about goods entering bonded warehouse and modification or cancellation (if any) from the e-customs system of the bonded warehouse service provider and approve information about the cancellation of goods entering bonded warehouse (if any);

b.3.2) If violations are found or the actual quantity of unloaded goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (damaged containers), the customs official shall issue and sign a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

c) While the goods are stored at bonded warehouse: The customs declarant, bonded warehouse service provider and customs authority shall comply with Point b.1 Clause 5 hereof;

d) When the goods leave the bonded warehouse for being exported abroad:

d.1) If the goods are discharged from a bonded warehouse for being exported abroad: The customs declarant, the bonded warehouse service provider and the customs authority shall comply with Point c Clause 5 Article 52a hereof;

d.2) If the goods are discharged from a bonded warehouse for being imported to inland or imported to free trade zone: The customs declarant, bonded warehouse service provider and customs authority shall comply with Point d Clause 1 Article 52 hereof.

3. Monitor the process that the exports enter, are stored and leave a centralized place for inspection (hereinafter referred to as site)

a) When bringing the goods to the site: The declarant, the site service provider and customs authority shall comply with Point a Clause 5 of this Article;

b) While the goods are stored at the site: The customs declarant, the site service provider and the customs authority shall comply with Point b Clause 5 hereof;

c) When discharging the goods from the site to a checkpoint of export:

c.1) Responsibilities of carrier: With regard to a consignment under independent transport, comply with customs procedure applied to the goods prescribed in Clause 2 Article 51b and comply with Point c.1 Clause 5 Article 52a of this Circular;

c.2) Responsibilities of the customs authority:

c.2.1) Comply with customs procedures applied to goods transported as prescribed in Article 51b of this Circular;

c.2.2) Comply with Point c.2 Clause 5 Article 52a of this Circular.

c.3) Responsibilities of a site service provider:

c.3.1) Comply with Point c.3 Clause 5 Article 52a of this Circular;

c.3.2) Comply with customs procedures applied to goods transported as prescribed in Article 51b of this Circular.

4. Monitor the process that goods enter, are stored and leave a customs procedure area at an inland container depot (hereinafter referred to as ICD).

a) When bringing the goods into the ICD: The declarant, the ICD service provider and customs authority shall comply with Point a Clause 5 of this Article;

b) While the goods are stored at the ICD: The customs declarant, the ICD service provider and the customs authority shall comply with Point b Clause 5 hereof;

c) When discharging the goods from the ICD to a checkpoint of export:

c.1) Responsibilities of customs declarant: With regard to a consignment under combined transport, comply with customs procedure applied to the goods transported as prescribed in Article 51c and comply with Point c.1 Clause 5 Article 52a of this Circular;

c.2) Responsibilities of the customs authority:

c.2.1) Comply with customs procedures applied to goods transported as prescribed in Article 51b of this Circular;

c.2.2) Comply with Point c.2 Clause 5 Article 52a of this Circular.

c.3) Responsibilities of ICD service provider:

c.3.1) With regard to a consignment under independent transport, comply with customs procedures applied to goods transported as prescribed in Article 51b of this Circular;

c.3.2) Comply with Point c.3 Clause 5 Article 52a of this Circular.

5. Monitor the process that exported containerized cargo or bulk cargo enter or leave a seaport checkpoint or is stored in a seaport checkpoint

a) When bringing the cargo into the seaport:

a.1) Responsibilities of customs declarant: Provide information about the customs declaration number and UCR number of the exported consignment for the warehousing service provider;

a.2) Responsibilities of a warehousing service provider:

a.2.1) Receive information about customs declaration number or UCR number of a consignment to be exported or entered the port by the declarant; receive information about a list of containers that are screened (if any) from the e-customs system;

a.2.2) Update information about goods entering the port or information about modifications or cancellation (if any) using the Forms No. 14 (containerized cargo) or form No. 15 (bulk cargo), and form No. 16 or No. 17 (if any) in Appendix X issued herewith, and then send them to the e-customs system.

a.3) Responsibilities of the customs authority:

a.3.1) Receive information about goods entering the port and modification or cancellation (if any) from the e-customs system of the warehousing service provider and approve information about the cancellation of goods entering the port (if any);

a.3.2) Update information about a list of containers that are screened (if any) using Form No. 03 of Appendix X issued herewith to the e-customs system of the warehousing service provider.

b) While the goods are stored at the seaport:

b.1.) If the goods are not in their original condition (for sampling purpose or changes in packages): The customs declarant, the warehousing service provider and the customs authority shall comply with Point c Clause 1 Article 52 hereof;

b.2) If the containers are screened inside the port:

b.2.1) Responsibilities of customs declarant: Carry containers to the screening area and to the post-screening storage area if the declaration is classified under the red channel and the goods are subject to screening as prescribed;

b.2.2) Responsibilities of a warehousing service provider: Cooperate with the customs authority in carrying containers to the screening area and to the storage area of goods pending export after completion of screening in a case where the declarant is absent.

b.3) If the containers are screened outside the port:

b.3.1) Responsibilities of customs declarant: Present documentation and containers for the customs official to seal and sign the transfer note, and then carry the containers to the screening area as prescribed; and then sign the transfer note upon completion of screening and carry the containers to the storage area at the port as prescribed;

b.3.2) Responsibilities of a warehousing service provider:

Receive information about the goods eligible for release from the CCA for screening purpose; update information about containers leaving and returning the port (when carrying the containers to screening area and returning) using the Form No. 22, Form No. 14 of Appendix X issued herewith, and then send them to the e-customs system.

Cooperate with the customs authority in carrying the containers to the screening area, in a case where the declarant is absent; and then carrying them to storage area as prescribed upon completion of screening;

b.3.3) Responsibilities of the customs authority: Seal the containers; make and sign transfer note; give information about containers eligible for release from the CCA (for being carried to the screening area) to the e-customs system of the warehousing service provider; give the carrier 1 transfer note for being presented to the receiving customs authority thereafter, have the customs official bear his/her signature and seal, and then monitor and take actions against violations (if any).

c) When the goods leave the port for being loaded on a mean of transport:

c.1) Responsibilities of the customs declarant:

Give information about the consignment eligible for release from the CCA (customs declaration number or UCR number or a document using Form No. 29/DSCT/GSQL applied to container goods or Form No. 30/DSHH/GSQL applied to other goods in Appendix V issued herewith) to the warehousing service provider;

c.2) Responsibilities of the customs authority:

c.2.1) Give information of goods eligible for release from the CCA using form No. 04 (containerized cargo) or form No. 05 (bulk cargo) in Appendix X issued herewith to the e-customs system of warehousing service provider.

If the operation of screening of goods is suspended, the customs authority which issues such a suspension shall update the suspension information on the e-customs system and send it warehousing service providers.

If a warehousing service provider requests cancellation of a document certifying that their goods passed through CCA (with obvious explanation), the customs official in charge of inspection shall consider approving such a cancellation on the e-customs system and give that information to the e-customs system of the warehousing service provider;

c.2.2) Receive information about goods leaving CCA from the e-customs system of warehousing service providers;

c.2.3) If there is a discrepancy between information received from the customs declarant and information received from the e-customs system notified by a warehousing service provider (including a case where the declaration contains a duplicate container number), the customs authority shall verify the information and cooperate with the Sub-department of Customs where the declaration is registered (if any) in taking further actions as prescribed;

c.2.4) If bulk cargo released from the CCA show a discrepancy in quantity or weight compared to information stated in the customs declaration, the customs official in charge shall guide the declarant to make an additional declaration as prescribed in Article 20 of this Circular.

c.3) Responsibilities of a warehousing service provider:

c.3.1) Receive information about customs declaration number and UCR number from the declarant and then take the following actions:

c.3.1.1) Allow the goods to leave the CCA if information is considered matched after comparison (including a case where the weight of bulk cargo is actually less than that stated in the e-customs system);

c.3.1.2) Not allow the goods to leave the port if information of goods shown on the e-customs system and at the CCA is considered unmatched, or no information about consignment eligible for release from the CCA is received, or information about suspension at the CCA is received, or multiple declarations for a same container eligible for release from the CCA are received but the number of declarations submitted is sufficient; and then notify the declaration to contact with Sub-department of Customs where the goods are stored to take further actions as prescribed.

c.3.2) Within 30 minutes after the mean of transport leaves or departs (in case of a seagoing ship or barge) or passes through a CCA (in case of a motor car), update information about the goods leaving the CCA using the Form No. 21 (containerized cargo) or Form No. 22 (bulk cargo) in Appendix X issued herewith, and the send them to the e-customs system.

6. Monitor exported goods in form of gas or liquid pumped from warehouses to means of transport:

a) Before the exported good is pumped from a warehouse to a mean of transport:

b.1) Responsibilities of the customs declarant:

a.1.1) Register a customs declaration as prescribed;

a.1.2) Provide information about the exported consignment to a warehousing service provider (customs declaration number, volume of exported good, location of tank(s) out of which the gas/liquid is pumped.

a.2) Responsibilities of Sub-department of Customs where the goods are stored:

The customs official in charge shall inspect if the liquid/gas is pumped meeting required conditions and guide the declarant to take appropriate actions to meet the conditions.

b) Monitor process of pumping liquid/gas from a warehouse to a mean of transport:

b.1) Responsibilities of the warehousing service provider:

b.1.1) Receive information about good eligible for release from the CCA and permit the declarant to pump certain volume of liquid/gas as stated in the customs declaration eligible for release from the CCA (including deficit in terms of weight or volume as compared to the customs declaration);

b.1.2) If the warehousing service provider has not received information about the consignment eligible for release from the CCA or receives information about suspension at the CCA, the liquid/gas is not permitted to be pumped out of the warehouse; and then the warehousing service provider shall notify the declarant to contact the customs authority for completing procedures for the consignment as prescribed;

b.1.3) Have related parties sign a report certifying the goods showing signs of violation or discrepancies (if any);

b.1.4) Update the information about the amount of liquid/gas pumped into the mean of transport prescribed in Form No. 22 Appendix X issued herewith and send them to the e-customs system.

b.2) Responsibilities of Sub-department of Customs where the goods are stored:

b.2.1) Director of sub-department of Customs where the goods are stored shall decide a suitable supervision method as prescribed;

b.2.2) Seal the mean of transport containing the gas/liquid (if any), make a report on completion (if any);

b.2.3) Receive information about goods leaving CCA from the e-customs system of warehousing service providers;

b.2.4) If the amount of liquid/gas pumped into the mean of transport is less than that stated in the declaration, the Sub-department of Customs shall require the declarant to make amendments as prescribed in Article 20 of this Circular.

7. Supervision of exports entering, being stored, leaving cargo airport terminals

a) Exports entering an airport terminal

b.1) Responsibilities of the customs declarant:

a.1.1) With regard to exports which are granted customs clearance or conditional customs clearance:

a.1.1.1) Provide information about the customs declaration number and UCR number of the consignment for an airport terminal service provider;

a.1.1.2) If a customs authority discovers a violation, the declarant must present relevant documentary evidence and provide explanation for the customs authority; or present goods for inspection upon request of the customs authority.

a.1.2) With regard to goods prescribed in Point c Clause 1 and Point a Clause 2 Article 50 of this Circular: Provide information (number of declaration of independent transport (OLA) or transfer note and UCR number (for exports)) of the consignment for the airport terminal service provider and comply with provisions under Clause 2 Article 51b and Clause 3 Article 51c of this Circular;

a.1.3) With regard to goods entering an cargo airport terminal according to a document of regulatory body (goods not subject to customs declaration as prescribed or under a garnishment decision of a police authority or a court, etc.): provide information about the number of documentary evidence held by the airport terminal service provider certified by the customs authority.

a.2) Responsibilities of an airport terminal service provider:

a.2.1) Receive information about goods eligible for release from the CCA; a list of goods to be screened (if any) from the e-customs system;

a.2.2) Allow the declarant to bring goods into an airport terminal on receiving such notification that the goods are eligible for release from the CCA;

a.2.3) Update the information about the goods and actual weight of the goods entering the terminal as prescribed in Form No. 28 Appendix X issued herewith and send them to the e-customs system.

a.3) Responsibilities of the customs authority:

a.3.1) Give information about goods eligible for release from the CCA using the Form No. 10; and lists of goods to be screened (if any) using Form No. 09 in Appendix X issued herewith to airport terminal service providers; receive information about goods entering airport terminals from the airport terminal service provider’s system on the e-customs system;

a.3.2) Check whether the seals and goods are in their original condition if they are subject to customs sealing;

a.3.3) Screen goods under the list of goods to be screened, update information about screening result on the e-customs system.

b) With regard to exports stored at an airport terminal:

b.1) Responsibilities of the customs authority:

b.1.1) Monitor goods stored at the airport terminal;

b.1.2) Cooperate in examining the goods upon a decision issued by the competent authority as per the law;

b.1.3) Collect, analyze and assess goods entering into a CCA showing signs of violations against law. Entry of the aforesaid goods into the CCA shall be suspended as prescribed in Article 52d hereof for physical verification and further actions shall be taken (if any).

b.2) Responsibilities of an air terminal service provider:

b.2.1) Cooperate with customs authorities in abiding by a decision on examination of goods;

b.2.2) Update the discrepancies (if any) in its information system on the equivalent item prescribed in Form No. 31 of Appendix X issued herewith and send them to the e-customs system.

c) When loading exports on a mean of transport used for exit of goods:

c.1) Responsibilities of an air terminal service provider:

c.1.1) Send information about a list of goods leaving the airport terminal and expected to be loaded on the mean of transport according to the items prescribed in Form No. 33 Appendix X issued herewith and send them to the e-customs system;

c.1.2) Refrain from loading the goods under suspension of entry into the CCA by the customs authority on a mean of transport used for exit of goods until further notice of the customs authority;

c.1.3) As soon as practicable after the aircraft takes off, update the list of goods actually loaded on the mean of transport used for exit of goods on the e-customs system prescribed in Form No. 32 Appendix X issued herewith and send them to the e-customs system.

c.2) Responsibilities of the customs authority:

c.2.1) Monitor the loading of goods on means of transport using surveillance cameras. In necessary cases, the Director of sub-department of Customs shall assign customs officials to conduct in-person supervision;

c.2.2) Receive information about goods leaving airport terminal and then loaded on means of transport from the airport terminal service provider’s system.

8. Supervision of exports entering, being stored, leaving off-airport terminals

a) When bringing goods into an off-airport terminal: comply with Point a Clause 7 Article 52a of this Circular;

b) While goods are stored at an off-airport terminal: comply with Point b Clause 7 Article 52a of this Circular;

c) When the exports leave an off-airport terminal to a checkpoint of export: comply with Clause 2 Article 51b of this Circular.

Article 52b. Customs supervision in other cases

1. Supervise transhipped goods entering or leaving seaports that are connected to the e-customs system

a) With regard to goods transhipped between seaports, goods transhipped between wharfs in a same seaport:

b.1) Responsibilities of the customs declarant:

a.1.1) Comply with customs procedures as prescribed in Clause 1 Article 51a of this Circular;

a.1.2) When the goods leave transhipment area, provide information about number of declaration of independent transport (OLA) of the consignment eligible for release from the CCA for the warehousing service provider.

a.2) Responsibilities of a warehousing service provider: Comply with Point a.2, Point c.3 Clause 5 Article 52a of this Circular;

a.3) Responsibilities of the customs authority: Comply with Point a.3, Point c.2 Clause 5 Article 52a of this Circular.

b) With regard to goods transhipped from a foreign country to the transhipment area and then transhipped abroad from this area:

b.1) Responsibilities of the customs declarant:

b.1.1) Comply with customs procedures as prescribed in Clause 2 Article 51a of this Circular;

b.1.2) When the goods leave transhipment area, provide information about number of manifest of transhipped consignment eligible for release from the CCA for the warehousing service provider.

b.2) Responsibilities of a warehousing service provider: Comply with Point a.2, Point c.3 Clause 5 Article 52a of this Circular;

b.3) Responsibilities of the customs authority: Comply with Point a.3, Point c.2 Clause 5 Article 52a of this Circular.

2. Supervise transhipped goods entering or leaving seaports that are not connected to the e-customs system

a) With regard to goods transhipped between seaports, goods transhipped between wharfs in a same seaport:

b.1) Responsibilities of the customs declarant:

a.1.1) Comply with customs procedures as prescribed in Clause 1 Article 51a of this Circular;

a.1.2) When the goods leave the transhipment area, comply with Point a Clause 2 Article 52c of this Circular.

a.2) Responsibilities of a warehousing service provider: comply with Point b Clause 2 Article 52c of this Circular;

a.3) Responsibilities of the customs authority: comply with Point c Clause 2 Article 52c of this Circular.

b) With regard to goods transhipped from a foreign country to the transhipment area and then transhipped abroad from this area:

b.1) Responsibilities of the customs declarant:

b.1.1) Comply with customs procedures as prescribed in Clause 2 Article 51a of this Circular;

b.1.2) When the goods leave the transhipment area, comply with Point a Clause 2 Article 52c of this Circular.

b.2) Responsibilities of a warehousing service provider: comply with Point b Clause 2 Article 52c of this Circular;

b.3) Responsibilities of the customs authority: comply with Point c Clause 2 Article 52c of this Circular.

3. Monitor goods in transit entering, being stored, and leaving seaports

Declarants, warehousing service providers and customs authorities shall follow customs procedure as prescribed in Article 51 of this Circular and monitor the goods under customs supervision as prescribed in Clause 5 Article 52a or Clause 2 Article 52c of this Circular.

4. Monitor exports which are granted customs clearance or conditional customs clearance and goods which entered into the CCA at the checkpoint (full or partial consignment) but the checkpoint of export or loading port for the full consignment changes

a) Responsibilities of the declarant or carrier:

a.1) Submit a document as prescribed in Point a.3 Clause 2 Article 20 of this Circular;

a.2) Provide information about the customs declaration number or UCR number of the consignment eligible for release from the CCA to the warehousing service provider which connected to the e-customs system or comply with Point a Clause 2 Article 52c of this Circular in a case where the warehousing service provider has not connected to the e-customs system;

a.3) Present goods for customs officials to check if they are still in their original condition, sign a transfer note; preserve the status quo of goods when they are transported to the new checkpoint of export or loading port;

a.4) Make additional declaration as prescribed in Point a.3, Clause 2 Article 20 of this Circular (in case of declaration of combined transport) or prescribed in Clause 7 Article 50 of this Circular (in case of declaration of independent transport (OLA)). If the carrier wishes to change the checkpoint of export or loading port, it shall notify the declarant to make additional declaration as prescribed.

If the arrival of goods transported under a declaration of independent transport (OLA) has been updated by the customs authority on the e-customs system, the declarant or carrier shall make a new declaration of independent transport (OLA) as prescribed in Point c Clause 1 Article 51 of this Circular at the Sub-department of Customs where the goods are stored to transport the goods to the new checkpoint of export or loading port.

b) Responsibilities of Sub-department of Customs where the goods are stored:

b.1) Check if the goods are still in their original condition, certify the notification of change in loading port, checkpoint of export and change the information about customs supervision stated in the export declaration to the new checkpoint of export or loading port on the e-customs system according to a written request of the declarant;

b.2) Give information about goods eligible for release from the CCA according to the items prescribed in Form No. 04 (containerized cargo) or Form No. 05 (bulk cargo) in Appendix X issued herewith to the e-customs system of the warehousing service provider which connected to the e-customs system or comply with Point c Clause 2 Article 52c of this Circular in a case where the warehousing service provider has not connected to the e-customs system;

b.3) Transfer goods to the customs authority in the new checkpoint of export or loading port as follows: Make and certify (bearing customs official’s signature and seal) a transfer note according to original condition of the goods and seals, then give the declarant 1 transfer note, monitor for further report and actions against violations (if any) as prescribed or as prescribed in Clause 3 Article 51b of this Circular in a case where the declarant or carrier made a declaration of independent transport (OLA).

c) Responsibilities of a warehousing service provider where the goods are stored:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk cargo (subject to delivery terms and conditions) and take the following actions:

c.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

c.2) Update information about goods released from the CCA according to the items prescribed in Form No. 21 (containerized cargo) or Form No. 22 (bulk cargo) in Appendix X issued herewith to this Circular and send it to e-customs system in a case where the warehousing service provider has not connected to the e-customs system.

5. Monitor exports that are granted customs clearance or conditional customs clearance but the carrier only loads a part of the consignment on the mean of transport used for exit of goods according to the customs declarant, the remaining part of consignment shall be loaded on another mean of transport in the same checkpoint of export or loading port.

a) Responsibilities of a warehousing service provider:

a.1) Notify the declarant of any of the following changes: Quantity of goods actually loaded on a mean of transport; names, number of routes, new date of exit of other means of transport to be loaded with the remaining goods as the basis for the declarant to make additional declaration as prescribed;

a.2) Update information about containers entering the port if  they are still stored at the port, including: names of mean of transport, number of routes, and new date of exit;

а.3) Within 30 minutes after the mean of transport leaves or departs (in case of a seagoing ship or barge) or passes through a CCA (in case of a motor car), update information about the goods leaving the CCA using the Form No. 21 (containerized cargo) or Form No. 22 (bulk cargo) in Appendix X issued herewith, and the send them to the e-customs system.

b) Responsibilities of the customs authority: Give information of goods eligible for release from the CCA using form No. 04 (containerized cargo) or form No. 05 (bulk cargo) in Appendix X issued herewith to the e-customs system of warehousing service provider;

c) Responsibilities of the customs declarant: Make amendments to declaration as prescribed in Article 20 of this Circular.

6. Monitor exports that are granted customs clearance or conditional customs clearance but the carrier only loads a part of the consignment on the mean of transport used for exit of goods according to the customs declarant, the remaining part of consignment shall be transported to another checkpoint of export or loading port.

a) Responsibilities of the declarant:

a.1) Make amendments to the customs declaration which is granted customs clearance or conditional customs clearance as prescribed in Article 20 of this Circular and make a new customs declaration for the remaining goods;

a.2) Transport the rest of goods to another checkpoint of export or loading port for export.

b) Responsibilities of a warehousing service provider:

b.1) Notify the declarant of making amendments to the declaration according to the quantity of goods actually exported and make a new declaration for the rest of goods to transport them to another checkpoint of export or loading port for export;

b.2) Within 30 minutes after the mean of transport leaves or departs (in case of a seagoing ship or barge) or passes through a CCA (in case of a motor car), update information about the goods leaving the CCA using the Form No. 21 (containerized cargo) or Form No. 22 (bulk cargo) in Appendix X issued herewith, and the send them to the e-customs system;

b.3) Check information about the goods eligible for release from the CCA and update information about the rest of goods which passed through the CCA on the e-custom area.

c) Responsibilities of Sub-department of Customs where the goods are stored:

c.1) Cancel the information about certifying the declaration of exports released from the CCA on the e-customs system and update information that the goods loaded on the mean of transport and the rest of goods are eligible for release from the CCA in order for the warehousing service provider to allow the goods to leave the port;

c.2) If the goods are subject to customs supervision, provision of Clause 4 of this Article shall apply according to the new export declaration which completed the customs procedure (customs clearance or conditional customs clearance).

d) Responsibilities of the customs authority where the customs declaration is registered:

According to a request for amendments made by a declarant, the customs authority shall make amendments as prescribed in Article 20 of this Circular (amend or reduce the quantity of goods actually exported and delete the list of containers not actually exported, and then receive a new export declaration).

7. Monitor exports which are be granted customs clearance or conditional customs clearance, entered the CCA at the checkpoint but the declarant requests to bring the goods back to the inland.

a) If a declarant requests the cancellation of customs declaration:

a.1) Responsibilities of the customs declarant: Send a document to the Sub-department of Customs where the goods are stored, specifying the information of declaration (name, TIN, number of declaration, date of declaration registration, Sub-department of Customs where the declaration is registered), to notify that the procedure for cancellation of the declaration is completed as prescribed in Article 22 of this Circular and make a request to allow the goods to leave the CCA;

a.2) Responsibilities of the customs authority:

According to the request to allow the goods to leave the CCA and information about cancellation of the export declaration on the e-customs system or certification of cancellation of customs declaration to bring the goods back to inland issued by the Sub-department of Customs where the declaration is registered (in case of physical customs declaration), the Sub-department of Customs where the goods pending export are stored shall take the following actions:

a.2.1) At the port/warehouse/storage yard which connected to the e-customs system: Update information of goods eligible for release from the CCA using form No. 21 (containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith and send it to the e-customs system of warehousing service provider;

a.2.2) At the port/warehouse/storage yard which did not connect to the e-customs system: Certify (bear signature and seal of the customs official) the list of containers or list of goods, and then give the declarant 01 copy for further presentation to the warehousing service provider when the goods leave the CCA as prescribed.

a.3) Responsibilities of a warehousing service provider:

a.3.1) At the port/warehouse/storage yard which connected to the e-customs system:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk cargo (subject to delivery terms and conditions) and take the following actions:

a.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

a.3.1.2) Update information of goods eligible for release from the CCA using form No. 21 (containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith and send it to the e-customs system.

a.3.2) At the port/warehouse/storage yard which did not connect to the e-customs system: According to the list of containers or the list of goods bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the discharge of goods from the CCA.

b) If the declarant makes a request to export partial consignment under the customs declaration and bring the rest of consignment back to inland:

b.1) Responsibilities of the customs declarant:

b.1.1) Submit a request for amendment to the Sub-department of Customs where the declaration is registered (specifying declaration number; number of containers if the goods are loaded on containers; UCR number) as prescribed in Article 20 of this Circular;

b.1.2) Send a document to the Sub-department of Customs where the goods are stored, specifying the information of declaration (name, TIN, number of declaration, date of declaration registration, Sub-department of Customs where the declaration is registered), to notify that the procedure for additional declaration is completed and request to bring goods not to be exported out of the CCA.

b.2) Responsibilities of the customs authority:

b.2.1) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

Receive additional declarations and update them on the e-customs system;

b.2.2) Responsibilities of Sub-department of Customs where the goods are stored:

According to a request made by the declarant to allow the goods to leave the CCA and additional export declarant made on the e-customs system or physical declaration amendment (if any) of the where the declaration is registered, the Sub-department of Customs where the goods are stored shall:

b.2.2.1) At the port/warehouse/storage yard which connected to the e-customs system:

Give information of goods eligible for release from the CCA using form No. 21 (containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith to the e-customs system of warehousing service provider;

b.2.2.2) At the port/warehouse/storage yard which did not connect to the e-customs system:

Certify (bear signature and seal of the customs official) the list of containers or list of goods, and then give the declarant 1 copy for further presentation to the warehousing service provider when the goods leave the CCA as prescribed.

b.3) Responsibilities of a warehousing service provider:

b.3.1) At the port/warehouse/storage yard which connected to the e-customs system:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk cargo (subject to delivery terms and conditions) and take the following actions:

b.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

b.3.1.2) Update information about goods released from the CCA according to the items prescribed in Form No. 21 (containerized cargo) or Form No. 22 (bulk cargo) in Appendix X issued herewith to this Circular and send it to e-customs system in a case where the warehousing service provider has not connected to the e-customs system.

b.3.2) At the port/warehouse/storage yard which did not connect to the e-customs system: According to the list of containers or the list of goods bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the discharge of goods from the CCA.

8. Monitor goods leaving CCA without customs declaration registration or imports to be re-exported

a) With regard to goods which are under garnishment decisions of a customs authority (police authority, court, etc.), goods serving urgent cases or national defense and security purposes which are exempt from customs procedure:

a.1) Responsibilities of the customs declarant: Present the document issued by the competent authority in order for the Sub-department of Customs to inspect as prescribed;

a.2) Responsibilities of Sub-department of Customs where the goods are stored:

a.2.1) At the port/warehouse/storage yard which connected to the e-customs system:

Give information about goods eligible for release from the CCA to the e-customs system of the warehousing service provider according to relevant documents issued by the competent authority;

a.2.2) At the port/warehouse/storage yard which did not connect to the e-customs system:

Print and certify (bear signature and seal of the customs official) a list of goods CCA and give it to the declarant for further presentation to the warehousing service provider according to relevant documents issued by the competent authority.

a.3) Responsibilities of a warehousing service provider:

a.3.1) At the port/warehouse/storage yard which connected to the e-customs system:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk cargo (subject to delivery terms and conditions) and take the following actions:

a.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

a.3.1.2) Update information of goods eligible for release from the CCA using form No. 21 (containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith and send it to the e-customs system.

a.3.2) At the port/warehouse/storage yard which did not connect to the e-customs system:

According to the list of containers or the list of goods bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the discharge of goods from the CCA.

b) With regard to imports which entered into CCA without a registered customs declaration or with a registered customs declaration but the customs procedure has not been completed, or they must be re-exported or returned to the consignor (in case of incorrect consignment, lost consignment, wrong destination as compared with bill of lading, goods owner’s denial of imports, etc.):

b.1) Responsibilities of the good owner or carrier: Make a request for re-export or return of goods to the consignor to the Sub-department of Customs where the goods are stored, specifying reasons for incorrect or lost consignment, or denial of goods (the request must state bill of lading number, declaration number (if any), expected export time, checkpoint of export, etc.);

b.2) Responsibilities of Sub-department of Customs where the goods are stored:

b.2.1) According to the request of declarant, the Sub-department of Customs where the goods are stored shall check the documents of consignment. If no sign of violations against the law is found, the following actions shall be taken:

b.2.1.1) At the port/warehouse/storage yard which connected to the e-customs system: Give information about goods eligible for release from the CCA to the e-customs system of the warehousing service provider;

b.2.1.2) At the port/warehouse/storage yard which did not connect to the e-customs system: Certify (bear signature and seal of the customs official) the list of containers or list of goods, and then give the declarant 01 copy for further presentation to the warehousing service provider when the goods leave the CCA as prescribed.

b.2.2) If any sign of violation against the law is found, the full consignment shall be inspected physically, if the physical inspection and the bill of lading are matched and no violation against the law is found, the Sub-department of Customs shall consider re-exporting the consignment. If the physical inspection and bill of lading are not matched or any violation against the law is found, further actions shall be taken as prescribed.

b.3) Responsibilities of a warehousing service provider:

b.3.1) At the port/warehouse/storage yard which connected to the e-customs system:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk cargo (subject to delivery terms and conditions) and take the following actions:

b.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

b.3.1.2) Update information of goods eligible for release from the CCA using form No. 21 (containerized cargo) or form No. 22 (bulk cargo) in Appendix X issued herewith and send it to the e-customs system.

b.3.2) At the port/warehouse/storage yard which did not connect to the e-customs system:

 According to the list of containers or the list of goods bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the discharge of goods from the customs controlled area.

9. With regard to goods to be transhipped to an anchorage of ships/boats

a) Before transhipment:

a.1) Responsibilities of a receiving warehousing service provider:

a.1.1) Make a request for transhipment (specifying: name of ship, route number, bill of lading number, quantity, weight, expected date and time) and send it to the Sub-department of Customs in charge of the transhipment area;

a.1.2) Receive lists of goods to be unloaded at the port from the e-customs system.

a.2) Responsibilities of the customs authority:

a.2.1) According to the information provided by the warehousing service provider and other information (if any), the Director of sub-department of Customs where the goods are transhipped shall decide the supervision method and assign customs officials to carry out supervision as prescribed;

a.2.2) Give information about goods to be unloaded at the port to the e-customs system of warehousing service provider.

b) During transhipment:

b.1) Responsibilities of the warehousing service provider:

b.1.1) If an discrepancy in goods exists, the goods are not in original condition or any sign of violations against the law is found, it shall give a notice to the Sub-department of Customs in charge of the transhipment area for further actions;

b.1.2) Sign a certification after completion of transhipment (if any).

b.2) Responsibilities of customs authority in charge of transhipment area:

Receive information about discrepancies, changes to original condition or signs of violations (if any) for further actions:

b.2.1) Check if the goods are in original condition; make and sign a certification and give it to the warehousing service provider to keep the good in original condition;

b.2.2) Verify the reasons and take actions against violations (if any) and transmit information to the receiving Sub-department of Customs for further procedures as prescribed.

c) After transhipment:

c.1) Responsibilities of the warehousing service provider: Update information of goods unloaded using form No. 14 (containerized cargo) or form No. 15 (bulk cargo) in Appendix X issued herewith and send it to the e-customs system;

c.2) Responsibilities of the customs authority: Receive information about unloaded goods sent by the warehousing service provider.

10. Customs supervision applied to exports which are granted customs clearance or entered an airport terminal (full or partial consignment) but then entered to another airport terminal

a) A declarant, if wishes, may request a change of airport terminal (under management of the same Sub-department of Customs):

b.1) Responsibilities of the customs declarant:

a.1.1) Send the request to the customs authorities and airport terminal service providers of departure and destination, and provide information about the goods (UCR number and customs declaration number);

a.1.2) Receive goods at the airport terminal of departure after receiving the approval of the customs officials and airport terminal service providers of departure and destination;

a.1.3) Present goods to customs officials in charge of airport terminal of departure for sealing and customs officials in charge of airport terminal of destination for checking.

a.1.4) Transport goods from the airport terminal of departure to the airport terminal of destination, and maintain the goods in their original condition during the transport as prescribed.

a.2) Responsibilities of the customs official:

a.2.1) At the airport terminal of departure:

a.2.1.1) Approve the request for change of airport terminal submitted by the declarant; update information about supervision place and goods eligible for release from the CCA on the e-customs system according to items prescribed in Form No. 11 Appendix X issued herewith sent to the e-customs system of the airport terminal service provider of departure;

a.2.1.2) Check if the packages of goods and seals are in their original condition (if any), compare information about the goods in reality and those stated in the e-customs system;

a.2.1.3) Seal the goods if they have not been sealed and notify the customs officials of the terminal of destination by phones or walkie-talkies for further receipt.

a.2.2) At the airport terminal of destination:

a.2.2.1) Check if the packages of goods and seals are in their original condition (if any), compare information about the goods in reality and those stated in the e-customs system;

a.2.2.2) Send information about goods eligible for release from the CCA at the airport terminal of destination on the e-customs system according to items prescribed in Form No. 11 of Appendix X issued herewith to the e-customs system of the airport terminal service provider.

a.3) Responsibilities of air terminal service provider of departure:

a.3.1) Receive the request, information about customs declaration number and UCR number from the declarant; and then compare them to the list of goods eligible for leaving the CCA received from the e-customs system:

a.3.1.1) Allow the goods to leave the airport terminal when the information is matched;

a.3.1.2) Not allow the goods to leave the airport terminal when the information received on the e-customs system and the goods released from the CCA in reality is not matched or information about suspension at the CCA is received from the e-customs system, and then notify the declarant to contact the customs authority for further procedures.

a.3.2) Send information about goods leaving the airport terminal according to the items prescribed in Form No. 32 Appendix X issued herewith and send them to the e-customs system;

a.3.3) Transfer the goods to the declarant.

a.4) Responsibilities of air terminal service provider of destination:

a.4.1) Receive the request, information about customs declaration number and UCR number from the declarant; and then compare them to the list of goods eligible for entering the CCA received from the e-customs system:

a.4.1.1) Allow the goods to enter the airport terminal when the information is matched;

a.4.1.2) Not allow the goods to leave the airport terminal when the information is not matched or information about suspension at the CCA is received from the e-customs system, and then notify the declarant to contact the customs authority for further procedures.

a.4.2) Update information about goods eligible for entering the airport terminal according to the items prescribed in Form No. 28 Appendix X issued herewith and send them to the e-customs system.

b) The declarant who makes a request for changing the checkpoint of export or loading port under management of 2 Departments of Customs and bringing goods back to inland shall comply with Clause 2 Article 22 of this Circular.

b.1) Responsibilities of the customs declarant: comply with Point a Clause 2 Article 22 of this Circular;

b.2) Responsibilities of the customs authority:

b.2.1) comply with Point b Clause 2 Article 22 of this Circular;

b.2.2) Send information about goods eligible for leaving the airport terminal of destination on the e-customs system according to items prescribed in Form No. 11 of Appendix X issued herewith to the e-customs system of the airport terminal service provider.

b.3) Responsibilities of the air terminal service provider:

b.3.1) Check if information about the goods in reality and those eligible for leaving airport terminal are matched; receive information from the e-customs system and take the following actions:

b.3.1.1) Allow the goods to leave the airport terminal when the information is matched;

b.3.1.2) Not allow the goods to leave enter the airport terminal when the information is not matched and then notify the declarant to contact the customs authority for further procedures.

b.3.2) Update information about goods leaving the airport terminal according to the items prescribed in Form No. 32 Appendix X issued herewith and send them to the e-customs system.

Article 52c. Customs supervision applied to exports and imports passing through checkpoints, ports, warehouses, storage yards not connected to the e-customs system

1. Customs supervision applied to imports

a) Responsibilities of the declarant:

a.1) With regard to imports which are granted customs clearance or conditional customs clearance or entered storage or inspection site or under independent transport:

The declarant shall provide 1 list of containers using Form No. 29/DSCT/GSQL Appendix V applied to container goods (list of containers) or 1 list of goods using Form No. 30/DSHH/GSQL Appendix X applied to other goods (list of goods) or a notification of approval for transport declaration for the customs authority in charge of the port, warehouse or storage yard.

The declarant shall print the list of containers and the list of goods on the customs information portal (http://www.customs.gov.vn) or the e-customs system of the declarant. If there is any change to the list of containers or the list of goods compared to the customs declaration when the declarant receives goods at the checkpoint of import, the declarant shall print or request the customs official at the Sub-department of Customs at the checkpoint to print the list of containers or the list of goods from the e-customs system.

In case of physical customs declaration, the declarant shall present it to the Sub-department of Customs where the declaration is registered for certification of customs clearance or conditional customs clearance;

a.2) With regard to imports leaving the port/checkpoint subject to customs sealing prescribed in Clause 3 Article 50 of this Circular: Present the goods to the customs authority for sealing; keep the goods and seals in their original condition; transfer the goods to the Sub-department of Customs of destination for further procedures as prescribed.

b) Responsibilities of the warehousing service provider:

b.1) According to the list of container or the list of goods or notification of approval for transport declaration bearing certification of the customs official (with signature and seal) provided by the declarant, the warehousing service provider shall compare the information about the goods in reality and in the e-customs system in terms of container number, seal number (if any), quantity of packages, weight of packages, weight of bulk cargo, the warehousing service provider shall allow the goods to leave the CCA;

b.2) If the information is not matched, the warehousing service provider shall notify the Sub-department of Customs where the goods are stored or the Sub-department of Customs where the declaration is registered as quickly as possible for further actions.

c) Responsibilities of the customs authority:

c.1) Check if the information about the list of containers, the list of goods or the notification of approval for transport declaration provided by the declarant and those in the e-customs system are matched;

c.2) With regard to the cases subject to sealing as prescribed in Clause 3 Article 50 of this Circular:

c.2.1) Check the outer condition of goods, compare container number and seal number of the carrier and the customs declaration on the e-customs system, bill of lading (if any) for customs sealing;

c.2.2) Send a transfer note to the customs authority of destination for further procedures as prescribed;

c.2.3) Seal and certify the sealing (if any) on the e-customs system.

In case of bulk cargo, bulky goods, oversize load goods which cannot be sealed, the customs official shall make a note “goods not eligible for sealing”, specifying other information (if any) about the goods, including description, quantity, categories, symbol, origin on the transfer note or pictures of goods in the original condition enclosed with the transfer note (if necessary).

c.3) In case of goods eligible for release from the CCA, after certification on the e-customs system, the customs official shall bear his/her certification (signature and seal) of eligibility for release from the CCA. If a declaration of independent transport (OLA) is used, the customs official shall, according to the notification of approval for transport declaration provided by the declarant, bear his/her certification (signature and seal) in the first page of the notification and require the declarant to give it to the warehousing service provider for supervision of the goods leaving the CCA.

With regard to imports leaving the CCA at the checkpoint of road, waterway, inland waterway, international railway: The Sub-department of Customs at the checkpoint shall check the information provided by the declarant or carrier as provided in Point a.1 of this Clause and information on the e-customs system for supervision of imports leaving the CCA; and then certify the goods released from the CCA on the e-customs system.

If the goods are not eligible for release from the CCA, the Sub-department of Customs shall guide the declarant to complete the customs procedure as prescribed;

c.4) Certify the goods released from the CCA or update information about the dispatching goods on the e-customs system after the goods passed through the CCA.

2. Customs supervision applied to exports

a) Responsibilities of the declarant:

a.1) With regard to exports exempt from physical inspection which are granted customs clearance or conditional customs clearance or approved with independent transport, when adequate goods are gathered in the CCA:

The declarant shall provide 1 list of containers using Form No. 29/DSCT/GSQL Appendix V applied to goods transported by containers (list of containers) or 1 list of goods using Form No. 30/DSHH/GSQL Appendix V applied to other goods (list of goods) or a notification of approval for transport declaration for the supervisory Sub-department of Customs of the port, warehouse or storage yard.

The declarant shall print the list of containers and the list of goods on the customs information portal (http://www.customs.gov.vn) or the e-customs system of the declarant. If there is any change to the list of containers or the list of goods compared to the customs declaration when the goods entered the CCA, the declarant shall print or request the customs official at the Sub-department of Customs at the checkpoint to print the list of containers or the list of goods from the e-customs system.

In case of physical customs declaration, the declarant shall present it to the Sub-department of Customs where the declaration is registered for certification of customs clearance or conditional customs clearance;

a.2) With regard to goods subject to customs sealing as prescribed in Clause 3 Article 50 of this Circular, the exports subject to physical inspection which are granted customs clearance or conditional customs clearance at the Sub-department of Customs outside the checkpoint area, the declarant shall present the goods and a transfer note (if any) to the Sub-department of Customs at the checkpoint of export. After the customs authority conducts inspection and certification, the declarant shall comply with Point a.1 of this Clause;

a.3) With regard to exports subject to physical inspection carried out by the Sub-department of Customs at the checkpoint of export, after the goods are granted be granted customs clearance or conditional customs clearance, the declarant shall comply with Point a.1 of this Clause.

b) Responsibilities of the warehousing service provider:

b.1) According to the list of containers or the list of goods or the notification of approval for transport declaration bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the goods to be loaded on the mean of transport;

b.2) If the information is not matched, the warehousing service provider shall notify the Sub-department of Customs where the goods are stored or the Sub-department of Customs where the declaration is registered as quickly as possible for further actions.

c) Responsibilities of the customs authority:

c.1) Check if the information about the list of containers, the list of goods or the notification of approval for transport declaration provided by the declarant and those in the e-customs system are matched;

c.2) With regard to the cases subject to sealing as prescribed in Clause 3 Article 50 of this Circular: Check the condition of customs seals (if any) on the e-customs system; certify the arrival of goods on the e-customs system;

c.3) If the goods are eligible for release from the CCA, the customs official shall bear his/her signature and seal on documents. If a declaration of independent transport (OLA) is used, the customs official shall, according to the notification of approval for transport declaration provided by the declarant, bear his/her certification (signature and seal) in the first page of the notification and require the declarant to give it to the warehousing service provider for supervision of the goods being loaded on the mean of transport.

With regard to exports passing through checkpoints by road, waterway, inland waterway, international railway, the certification of goods released from the CCA on the e-customs system shall be made after the goods passed through the border area to the country of importation.

If the goods are not eligible for release from the CCA, the Sub-department of Customs shall guide the declarant to complete the customs procedure as prescribed;

c.4) Certify that the goods passed the CCA on the e-customs system after the goods were loaded on the mean of transport for export;

c.5) With regard to exported crude oil at offshore drilling sites or overlapping areas and goods prescribed in Clause 1 Article 93 of this Circular, the Sub-department of Customs where the declaration is registered shall certify that the goods passed through the CCA after the customs declaration has been granted customs clearance (without in-person supervision).

With regard to petrol and oil provided for outbound aircrafts, the Director of sub-department of Customs in charge of international airport shall monitor following risk management principles according to scheduled daily refuelling, sales invoices or warehouse discharge notes provided by the petroleum trading enterprises, and flight plans provided by airport authority.

3. Management of goods entering, being stored, and leaving CFS

All services performed in CFS shall be subject to supervision of the customs authority. If exported consignments are consolidated into a container, the CFS operator shall make a list of goods to be consolidated (2 originals) using the Form No. 25/DMXK-CFS/GSQL Appendix V issued herewith. Upon completion of consolidation, the customs official in charge shall certify the lists, and then give 1 copy to the CFS operator and keep 1 copy at the customs authority.

a) With regard to imports entering CFS: After all the goods stated in the Master Bill are imported or exported, the CFS operator shall monitor every Master Bill;

b) With regard to exports entering CFS: According to the list of goods in exported consignments to be consolidated in a same container, the CFS operator shall monitor exported consignments that do not enter the CFS within a prescribed time limit as prescribed in Clause 3 Article 61 of the Law on Customs;

c) Reports on goods entering, leaving CFS and goods in stock: Every 5th day of the first month in the subsequent quarter, the CFS operator shall send a report on goods' condition and operation of CFS using Form No. 26/CFS/GSQL Appendix V issued together with this Circular to the supervisory Sub-department of Customs of the CFS.

Article 52d. Suspension of release of goods from the CCA

During customs supervision and patrol at customs area and collecting information about exported and imported consignments, if any sign of violations against customs laws is found:

1. Responsibilities of Director of sub-department of Customs where the declaration is registered or where the goods are stored

a) Check information about the consignment on the e-customs system to ensure that the consignment is still in the customs controlled area;

b) Give a notification of suspension of goods released from the CCA to declarants and warehousing service providers via the e-customs system;

c) The notification of suspension shall be made in accordance with Form No. 11/TBTDGS/GSQL Appendix V issued herewith.

2. Responsibilities of Sub-department of Customs where the goods are stored:

a) Inspect the goods physically in the witness of the declarant, carrier, or warehousing service provider where the goods are stored and information provider (if any);

b) Take a record and take actions against any violation of customs law as per the law. The actions taken shall be notified to relevant agencies.

3. Responsibilities of the warehousing service provider:

a) Only allow the goods to leave and enter the port/warehouse/storage yard when the customs authority certifies that the goods are eligible for release from the CCA, unless it receives the notification of suspension from the customs authority;

b) Cooperate with the customs authority to transport the goods to the inspection site at the request of customs authority or allow the goods to be released from the CCA after receiving the cancellation of suspension from the customs authority.

Article 52dd. Cooperation in information exchange and upon system’s breakdown

1. Responsibilities of the warehousing service provider:

a) At the port/warehouse/storage yard where the inland transported goods are stored (goods traded domestically), the warehousing service provider shall store the inland transported goods and exports, imports, goods in transit to justify customs supervision as prescribed in Article 34 Decree No. 08/2015/ND-CP;

b) Before the goods enter the storage area, the warehousing service provider shall provide the customs authority with the master diagram of the storage area of exported, imports or goods in transit, goods that are imported more than 90 days since the arrival date at the checkpoint but no one comes to receive and transhipped goods (if any) using the Form No. 13 in Appendix X issued herewith (only provide it for the customs authority for the first time and keep it updated thereafter);

c) Update and send to the e-customs system information about goods entering, being stored, and leaving as prescribed in Article 52, Article 52a and Article 52b of this Circular; record information about goods which passed through the CCA on the e-customs system of the warehousing service provider within 5 years for further investigation, reporting, statistics, comparison, and study upon requests of customs authority;

d) During unloading process, if any discrepancy exists (the goods are not in original condition; deviation in quantity, weight, container number, seal number of the carrier, seal number of customs) between the goods reality and those in the list expected to be unloaded provided by the customs authority, the warehousing service provider shall cooperate with the customs authority to inspect if the goods are in their original condition.

If the goods show sign of violations against the law, the warehousing service provider shall follow the guidance of the customs authority (mark and seal containerized cargo on the premises and use the surveillance camera system; or bring bulk cargo in packages to separate storage area). Update information and send it to the e-customs system as prescribed;

dd) If the original condition of the goods changes (changing empty containers, packages, stuffing and unstuffing) during the storage, the warehousing service provider shall, upon completion of the change, update information and send it to the e-customs system as prescribed. The original condition of goods only be changed with the approval and supervision of the customs authority;

e) Notify the carrier or good owner to contact with the customs authority if the consignment is not eligible for release from the CCA or the customs authority issues a notification of suspension of release of goods from the CCA.

2. Responsibilities of the customs authority:

a) Through the e-customs system, provide warehousing service providers with information about goods to be off-loaded, containers to be screened (if any), information about change of customs declaration status (if any), change of containers eligible for release from the CCA (if any), goods eligible for release from the CCA using equivalent Forms in Appendix X issued herewith;

b) Receive and handle information responded and updated on the e-customs system by the warehousing service provider as prescribed. If the customs authority receives information about discrepancies or goods not in their original condition compared to information provided by the warehousing service provider or information about the good showing sign of violation, the customs authority shall verify if the goods are in their original condition and adopt customs supervision and inspection measures to prevent violations of customs law as prescribed.

Update information on the e-customs system or take record in the logbook of discrepancies using form No. 33 (containerized cargo) or form No. 34 (bulk cargo or gas and liquid cargo) in Appendix X issued herewith;

c) Receive and handle difficulties of declarants, warehousing service providers; provide phone number for receiving information and cooperate in dealing with notifications sent from warehousing service providers;

d) Annually, according to the risk management information, the Departments of Customs of province shall inspect how warehousing service providers in the province monitor goods entering, being stored at, leaving ports/warehouses/storage yards; direct affiliated entities to expedite warehousing service provider to improve the connection or upgrade of their system (if any) as prescribed;

dd) The Director of the General Department of Customs shall stipulate message format exchanged between the customs authority and warehousing service provider.

3. If the e-customs system and the e-customs system of a warehousing service provider cannot exchange information (hereinafter referred to as breakdown).

a) Responsibilities of the warehousing service provider:

a.1) Within 1 hour from the moment that electronic transactions cannot proceed, the warehousing service provider shall notify the Sub-department of Customs managing the supervised area in writing of the breakdown (including: name and code of port/warehouse/storage yard; name and code of customs authority in charge of the warehousing service provider; description of breakdown, date and time; full name of the person who certifies the breakdown, etc.); to deal with the breakdown so as to avoid bottlenecks of export and import of goods, entry and exit of means of transport, and record the breakdown in the logbook according to items in Form No. 35 Appendix X issued herewith for further monitoring;

a.2) According to the list of goods eligible for release from the CCA bearing certification of the Sub-department of Customs or information about goods eligible for release from the CCA provided by the customs authority, the warehousing service provider shall allow exports to be loaded on the means of transport or allow imports to leave the customs controlled area;

a.3) Update information about goods leaving CCA as soon as possible after the e-customs system is fixed.

b) Responsibilities of the customs authority:

b.1) The General Department of Customs shall assign a Help Desk to receive reports on breakdowns, guidelines and dealing with breakdown as prescribed;

b.2) The Director of sub-department of Customs where the e-customs system breaks down shall assign technicians to take in charge and deal with the e-customs system's breakdown round-the-clock; within 1 hour from the moment that electronic transactions cannot proceed, the Manager shall notify the warehousing service provider in writing to deal with breakdown and avoid bottlenecks of export and import of goods and entry and exit of means of transport;

b.3) The Director of sub-department of Customs where the e-customs system breaks down shall assign customs officials to cooperate with the warehousing service provider to determine and rectify the breakdown. If the breakdown cannot be rectified, the Manager shall make a record of the breakdown condition, time and place of breakdown and notify the Help Desk of customs procedure and follow guidelines;

b.4) If the e-customs system and system of the warehousing service provider cannot exchange information but the e-customs system still has information about goods eligible for release from the CCA, every 15 minutes since the breakdown, the customs official in charge shall check declarations eligible for release from the CCA on the e-customs system, consolidate information about goods eligible for release from the CCA according to items in Form No. 36 Appendix X issued herewith and send them to the warehousing service provider as the basis for allowing the goods to leave the CCA;

b.5) Request the warehousing service provider to update information about consignments released from the CCA as soon as possible after the e-customs system is fixed.

Article 53. Basis for determination of exports

1. ⁷⁸ If goods are exported by sea, air, railway, inland waterways, transhipment port, transhipment area; goods supplied for outbound vessels or airplanes; exports transported together with the carrier through air checkpoint; exports stored in CFSs or ICDs, the basis for determination of exports is the export declaration that has been granted customs clearance and certified that goods have been released from the CCA when they are loaded onto the outbound vehicle. For exports stored in bonded warehouses, the basis for determination of exports is the export declaration that has been granted customs clearance and certified that the exports have been moved into the bonded warehouse on the e-customs system.

2. With regard to goods exported through a checkpoint by road or by river, the basis is the export declaration that has been granted customs clearance and certified by a customs official that the goods have passed through the CCA on the e-customs system when goods are transported across the border to the importing country.

3.⁷⁹ With regard to indirect export (indirect export means a situation in which goods are manufactured by a local manufacturer in Vietnam under a contract with a foreign partner and then delivered to a local importer in Vietnam for further processing at the request of the foreign party), goods that are temporarily exported for re-import and then repurposed, goods sold from the domestic market into a free trade zone in a border economic zone, a export-processing zone, or an EPE, domestic goods exported under an inward processing contract, the basis is the export or import declaration that has been granted customs clearance.

4. In case of physical customs declaration:

a) With regard to goods mentioned in Clause 1 and Clause 2 of this Article, the basis is the declaration of exports that have been granted customs clearance and certified by a customs official of the checkpoint of export that goods have passed through the customs controlled area on. The declaration must contain the date, the official’s signature and seal). With regard to goods exported through a checkpoint by road or by river, the basis is the declaration of exports that have been granted customs clearance and certified that goods have been exported in reality;

b) With regard to goods mentioned in Clause 3 of this Article, the basis is the declaration of exports that have been granted customs clearance.

Chapter III

CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION OF GOODS PROCESSED UNDER CONTRACTS WITH FOREIGN TRADERS, MATERIALS AND SUPPLIES IMPORTED FOR MANUFACTURING OF DOMESTIC EXPORTS; EXPORTS AND IMPORTS OF EXPORT PROCESSING ENTERPRISES

Section 1. GENERAL PROVISIONS

Article 54. Imported raw materials/supplies, machinery, equipment

1. Raw materials/supplies imported for inward processing or manufacturing of exports include:

a) Materials, semi-finished products, components, knock-down kits directly used for inward processing operations or manufacturing operations and are converted into the exports;

b) Supplies that are directly used for inward processing or manufacturing operations but are not converted into the exports.

c) Finished products imported to be attached to exports, packed together with exports that are made of imported raw materials/supplies, or packed together with exports that are made of raw materials/supplies bought inland or self-supplied by the exporter to create full packs for exports.

d) Packages or supplies used as packages of exports.;

dd) Raw materials/supplies, components, knock-down kits imported for repair or recycling of exports;

e) Samples imported for inward processing or manufacturing of exports.

2. Imported machinery and equipment leased out or lent by the hirer to the processor to perform the processing contract.

Article 55. Consumption rates for processing and manufacturing of goods for export

1. Consumption rate for manufacturing means the amount of raw materials and supplies used in reality for processing or manufacturing a unit of product for export and is determined according to Form No. 27 in Appendix II hereof.

In the cases where the scraps or discarded products created during the process of manufacturing the previous batch of exports are used for recycling or manufacturing of the next batch, a separate consumption rate must be established in accordance with this Article. (Example: Enterprise A imports tobacco to manufacture first-class and second-class tobacco shreds for exports. The process includes manufacturing of first-class tobacco shreds, drying, pressing and cutting to manufacture second-class tobacco shreds. Enterprise A must establish separate consumption rates for first-class and second-class tobacco shreds);

Scraps are unusable raw materials that are left over during processing or manufacturing of exports and then collected to be used as raw materials for manufacturing of other products; discarded products are finished products or semi-finished products that fail to meet technical standards (in terms of specifications, sizes, qualities, etc.) and discarded during the processing or manufacturing of exports instead of being exported.

2. Data and documents about determination of consumption rates must be retained. Consumption rates applied to the products exported in the fiscal year must be notified to the customs when submitting the statement mentioned in Clause 2 Article 60 of this Circular.

Notification of consumption rates is not required if finished products are not available at the end of the fiscal year (e.g. sea-going vessels that have a 3-year manufacturing period, in which case the consumption rates must be notified in the third fiscal year).

Regarding building raw materials for which a consumption rate cannot be established, documents about use of building raw materials must be retained and included in the statement of their use, purchase and inventory.

3. Consumption rates shall be used by traders and the customs to determine tax payable when repurposing or selling exports domestically, making decision on tax refund or tax cancellation during post-clearance inspection or specialized inspection.

Article 56. Notification of processing/manufacturing facilities, locations of raw materials/supplies, machinery, equipment and products to be exported; processing contracts and appendices thereof

1. Notification of processing/manufacturing facilities, locations of raw materials/supplies, machinery, equipment and products to be exported (hereinafter referred to as “manufacturing notification”)

a) Responsibilities of the trader:

a.1) Submit the manufacturing notification according to form No. 20 in Appendix II hereof and other documents specified in Clause 1 Article 37 of Decree No. 08/2015/ND-CP to the Sub-department of Customs which is expected to carry out customs procedures as prescribed in Clause 1 Article 58 of this Circular (hereinafter referred to as supervisory Sub-department of customs) through the e-customs system. This provision also applies to export processing enterprises (EPEs)

In case of an error in the e-customs system, the trader shall submit form No. 12/TB-CSSX/GSQL in Appendix V hereof;

a.2) In case of change in information, submit an additional notification to the supervisory Sub-department of customs according to form No. 20 in Appendix II or form No. 12/TB-CSSX/GSQL in Appendix V hereof within 03 working days from the day on which the change occurs;

a.3) If raw materials/supplies or products have to be stored outside the said manufacturing facility, the storage location must be notified to the supervisory Sub-department of customs (form No. 20 in Appendix II or form No. 12/TB-CSSX/GSQL in Appendix V hereof) before they are moved to such location;

a.4) In case of change of the supervisory Sub-department of customs which received the manufacturing notification, inform the previous supervisory Sub-department of customs and the new supervisory Sub-department of customs through the e-customs system or in writing, and submit the manufacturing notification to the latter in accordance with Point a.1 of this Clause. Statements shall be submitted to the new supervisory Sub-department of customs in accordance with Article 60 of this Circular;

a.5) Take legal responsibility for the information provided in the notification;

a.6) Receive feedbacks from the customs authority to revise information (if required).

b) Responsibilities of the customs authority:

b.1) Ensure that the manufacturing notification is automatically received by the e-customs system;

b.2) Within 02 working hours after notification is received, compare information on the manufacturing notification with enclosed documents and follow the instructions below:

b.2.1) If the comparison result is not satisfactory or information is inadequate, inform the trader through the e-customs system;

b.2.2) If the result is satisfactory, inform the trader of the acceptance through the e-customs system;

b.2.3) Inform the trader if a site inspection is required according to Clause 1 Article 57 of this Circular.

b.3) Carry out an inspection at the manufacturing facility if required according to Article 39 of Decree No. 08/2015/ND-CP, which is amended in Clause 17 Article 1 of Decree No. 59/2018/ND-CP, and Article 57 of this Circular;

b.4) Carry out an inspection at the storage location outside the manufacturing facility if it is suspected that the raw materials/supplies and products are not stored at the registered location.

b.5) In case of change of the supervisory Sub-department of customs which submitted the manufacturing notification, the new supervisory Sub-department of customs shall follow instructions in b.1, b.2, b.3 and b.4 of this Clause; The previous supervisory Sub-department of customs shall provide every information about the trader to the new supervisory Sub-department of customs, including the statement of use of raw materials, supplies, machinery and equipment and exports, conformity with law, fulfilment of tax liabilities, unfinished customs procedures (if any) and other information obtained before the change.

2. Notifications of processing contracts and appendices thereof

a) Responsibilities of the trader:

Before exporting or importing raw materials, supplies, machinery or equipment serving execution of a processing contract with a foreign trader, a notification of such processing contract and appendices thereof shall be submitted to the supervisory Sub-department of customs which received the manufacturing notification according to form No. 21 and form No. 22 in Appendix II hereof through the e-customs system, or according to form No. 18/TBHDGC/GSQL in Appendix V hereof. The e-customs system will automatically receive the notification and generate a receipt number.

Only one notification is required. Additional notifications shall be submitted in case of change to information in the previous notification. The receipt number shall be written on the declaration of exported or imported raw materials, supplies, machinery and equipment serving execution of the processing contract according to instructions in form No. 01 and form No. 02 in Appendix II hereof.

b) Responsibilities of the customs authority:

Use information in the notifications submitted on the e-customs system to monitor and analyze risks during import of raw materials, supplies, machinery, and equipment and export of products.

Article 57. Site inspection of processing/manufacturing facilities and storage of raw materials/supplies, machinery, equipment and products to be exported

1. The cases in which a site inspection is carried out at a processing/manufacturing facility or storage of raw materials/supplies, machinery, equipment and products are specified in Clause 1 Article 39 of Decree No. 08/2015/ND-CP, which is amended in Clause 17 Article 1 of Decree No. 59/2018/ND-CP.

2. Entitlements and procedures for inspection

a) The Director of the supervisory customs authority which received the notification of processing/manufacturing facility shall issue the decision on site inspection;

b) The site inspection decision (form No. 13/QD-KTCSSX/GSQL in Appendix V hereof) shall be sent through the e-customs system, by registered mail or fax to the declarant within 03 working days from the day on which it is signed;

c) The site inspection shall be carried out after 05 working days from the issuance date of the inspection decision. The inspection duration shall not exceed 05 working days.

3. Inspection contents

a) Compare the address of the processing/manufacturing facility, location of the raw materials, supplies, machinery and equipment and products with that written on the manufacturing notification or certificate of business registration;

b) Inspect business investment lines: Compare the business lines disclosed according to the provisions of the Enterprise Law, conditional business investment lines specified in the Investment Law with the actual records and import activities of raw materials and supplies, machinery and equipment of the inspected entity;

c) Inspect the factory, machinery and equipment:

c.1) Inspect the land use right certificate issued by a competent authority to the trader or the landlord, the contract for lease of the warehouse or land (if any) or a competent authority’s decision on allocation or lending of land for construction of a export-processing zone, industrial park, hi-tech zone, port, border checkpoint, train station and a contract for lease or borrowing of land, warehouse or factory with the management board thereof or a local government’s confirmation of the use of factory or land for manufacturing;

c.2) During inspection of machinery and equipment, the customs authority shall inspect the following documents: declarations of imported machinery and equipment or invoices for machinery and equipment that are purchased domestically or contracts for lease or borrowing of machinery and equipment.

d) Inspect the personnel participating in the manufacturing line e.g. inspecting the employment contracts or the payroll;

dd) Inspect the processing/manufacturing capacity (productivity, quantity of machines, equipment, employees, etc.);

e) Inspect the storage of imported raw materials, supplies and products for export at registered locations; monitor them according to accounting books or inventory software program;

g) In case of reprocessing, the customs authority shall inspect the reprocessing facility of the reprocessing party in accordance with provisions of Points b, c, d and dd of this Clause.

If the reprocessing party is a household business, inspection is not required unless violations are suspected.

4. Inspection record

At the end of the inspection, the customs official shall make an inspection record (form No. 14/BBKT-CSSX/GSQL in Appendix V enclosed herewith). The record shall contain the inspection result which truthfully reflects the reality and specify that:

a) Whether the inspected entity has the manufacturing facility, machines, equipment and manufacturing line at the registered location, the lawful right to use the premises; whether the duration of the lease contract is shorter than the manufacturing cycle;

b) Whether the inspected entity’s operation is conformable with the investment registration certificate or certificate of business registration;

c) Whether the inspected entity has the lawful right to own or use machinery, equipment and manufacturing lines at the facility, whether they are suitable for the raw materials/supplies imported for inward processing or manufacturing of goods for export (if such machinery, equipment, manufacturing lines are invested or borrowed by the inspected entity);

d) Quantity of machines, equipment, employees; unusual increase or decrease in quantity of imported raw materials or supplies;

e) Whether the processing/manufacturing capacity is consistent with that registered with the customs authority.

If the trader no longer operates at the registered location, cooperate with the local tax authority, commune government or management board of the industrial park, export-processing zone, economic zone in issuing a record.

5. Conclusion

a) If the inspected entity concurs with the inspection record, the Director of the Sub-department of customs which issued the inspection decision shall issue a conclusion (using form No. 14a/KLKT-CSSX/GSQL in Appendix V hereof) within 03 working days from the day on which the inspection record is signed;

b) If the inspected entity does not concur with the inspection record, the inspected entity shall send an explanation and relevant documents (if any) to the person who signed the inspection decision within 05 working days from the day on which the inspection record is signed. Within 03 working days from the receipt of the explanation or opinions from the competent agency, the person who signs the inspection decision shall sign the conclusion.

The conclusion shall be sent to the inspected entity within 01 working day after it is signed.

6. Actions to be taken after a conclusion is given

a) If violations are not found and the inspection result is satisfactory, the inspection result shall be updated on the e-customs system within 01 working day after the conclusion is signed;

b) If the quantity of imported raw materials, supplies, machinery or equipment exceeds the manufacturing capacity or the imports are not suitable for the registered business line, the customs authority shall carry out a post-clearance inspection within 30 days from the day on which the conclusion is given;

c) Impose penalties for failure to adhere to registered business lines (if any);

d) Follow instructions in Point a Clause 3 Article 39 of Decree No. 08/2015/ND-CP, which is amended in Clause 17 Article 1 of Decree No. 59/2018/ND-CP, if the inspected entity does not have a manufacturing facility;

dd) Follow instructions in Point b.2 Clause 4 Article 60 of this Circular if the facility owner has made a getaway;

The conclusion shall be updated on the e-customs system within 01 working day from the day on which it is signed.

Article 58. Customs places

1. Customs places for import:

a) With regard to raw materials/supplies, machinery, and equipment imported for inward processing; materials and supplies imported for manufacturing of domestic exports, the importer may choose to follow import procedures at one of the following Sub-departments of Customs:

a.1) The Sub-department of Customs in the same district with the importer’s headquarter, branch, or manufacturing facility;

a.2) The Sub-department of Customs at the checkpoint or the Sub-department of Customs at the ICD;

a.3) The supervisory Sub-department of Customs of goods processed and manufactured for export affiliated to the Customs Departments in the same province with the manufacturing facility or the checkpoint of import.

b) With regard to an EPE:

b.1) Imports of the EPE; machinery and equipment temporarily imported to serve manufacturing, construction of workshops (even if they are directly imported by the contractor); goods under warranty or repair shall follow customs procedures at the supervisory Sub-department of Customs of the EPE;

b.2) In case the EPE exercises its rights to import goods as prescribed in Decree No. 23/2007/ND-CP and other regulations of the Ministry of Industry and Trade, the customs declaration shall be registered at the location prescribed in Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-CP, and Clause 1 Article 19 of this Circular.

2. Customs places for export:

a) With regard to processed/manufactured goods for export, the exporter may choose to follow import procedures at the most convenient Sub-departments of Customs;

b) With regard to an EPE:

b.1) Exports of the EPE; machinery and equipment re-exported after being temporarily imported to serve manufacturing, construction of workshops (even if they are directly imported by the contractor) shall follow customs procedures at the most convenient supervisory Sub-department of Customs of the EPE;

b.2) In case the EPE exercises its rights to export goods as prescribed in Decree No. 23/2007/ND-CP and other regulations of the Ministry of Industry and Trade, the customs declaration shall be registered at the location prescribed in Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-CP, and Clause 1 Article 19 of this Circular.

Article 59. Inspection of use and inventory of raw materials, supplies, machinery, equipment and exports

1. In the cases specified in Point a and Point b Clause 1 Article 40 of Decree No. 08/2015/ND-CP, which are amended in Clause 18 Article 1 of Decree No. 59/2018/ND-CP, the Director of the supervisory Sub-department of Customs shall request the inspected entity to provide an explanation through the e-customs system or by submitting form No. 36/YCGT-GSQL in Appendix V hereof. Within 05 working days from the receipt of the request for explanation, the inspected entity shall provide an explanation (form No. 37/GT/GSQL in Appendix V hereof) and enclose it with the customs dossier.

a) If the explanation is accepted by the customs, the result shall be updated to the e-customs system and notified to the inspected entity.

b) If explanation is not provided or not accepted by the customs, the customs shall inform the inspected entity and carry out a site inspection at the declarant’s premises in accordance with procedures established by this Article.

2. In the cases specified in Point c and Point d Clause 1 Article 40 of Decree No. 08/2015/ND-CP, which are amended in Clause 18 Article 1 of Decree No. 59/2018/ND-CP and Point b Clause 1 of this Article, the Director of the Customs Department issue a decision on site inspection using form No. 38/QD-KTTHSD/GSQL  in Appendix V hereof and request the Director of the Sub-department of Customs to carry out the inspection.

If the date of inspection of use and inventory of raw materials, supplies, machinery, equipment and exports is the same as that of the post-clearance inspection, the post-clearance inspection shall be carried out.

The inspection shall not last longer than 05 working days. In complicated cases, the duration may be extended up to 05 more working days.

The inspection shall be recorded using form No. 39/BBKT-THSD/GSQL in Appendix V hereof.

3. The organization or individual that processes or manufactures exports shall be held responsible for management and use of raw materials, supplies, machinery, equipment since their import, during the manufacturing and until the products are exported, including repurposing, domestic sale, disposal of scraps, discarded products, excess raw materials, supplies, machinery and equipment; use of redundant imported raw materials and supplies obtained during the manufacturing process for processing as prescribed by law; provide the documents specified in Article 16a of this Circular.

4. Handling inspection result

a) If the inspection result shows that the use of imported raw materials/supplies, machinery, and equipment corresponds with the products for exports and practical norms, matches the notification of the manufacturing facility and capacity; matches the accounting records, accounting books and the statement of consumption of raw materials and supplies, documents about exports and imports: the customs authority will accept the customs and provided data and gives a conclusion;

b) If the inspection result shows that the use of imported raw materials, supplies, machinery and equipment does not correspond with the products for exports and practical norms, does not matched the notification of the manufacturing facility and capacity; does not matched the accounting records, accounting books and the statement of consumption of raw materials and supplies and documents about exports and imports: the customs authority will reject the customs declaration and data, impose taxes and take actions against administrative violations as prescribed by law.

Provisions of Point a and Point b of this Clause also apply to inspections of the statement, post-clearance inspection and specialized inspection of consumption of raw materials and supplies;

c) Time limit for giving inspection result:

c.1) Within 05 working days from the end of the site inspection, the Sub-department of Customs shall send a draft conclusion to the declarant (by fax or registered mail) using form No. 39a/KLKT-THSD/GSQL in Appendix V hereof;

c.2) Within 10 working days from the end of the inspection, the declarant must provide explanation in writing;

c.3) Within 15 working days from the end of the inspection, the Director of the Department of Customs shall issue a conclusion using form No. 39a/KLKT-THSD/GSQL in Appendix V hereof;

c.4) If the basis for giving conclusion is not sufficient, the Director of Customs Department may consult with a competent authority. Within 15 days from the receipt of opinions from the competent agency, the Director of Customs Department shall issue the official conclusion.

5. Updating inspection information

The decision on inspection, the inspection result and the conclusion about the inspection shall be sent to the inspected entity and updated on the e-customs system within 01 day from the day on which the decision on inspection or the conclusion is signed, the end of the site inspection or the day on which the conclusion about the site inspection is signed.

Article 60. Statement of use of imported raw materials and supplies and exports

1. Processor or manufacturer of exports (including EPEs) shall provide information about receipt of imported raw materials and supplies, dispatch of raw materials and supplies, receipt or dispatch of finished products and the information specified in form No. 30 in Appendix II hereof from their production management system for the Sub-department of Customs that received the manufacturing notification through the e-customs system. Information must be provided as soon as operations related to the information criteria specified in form No. 30, Appendix II enclosed herewith arise.

Before the first information exchange when connecting with the e-customs system of the customs authority, the processor or manufacturer shall provide the Sub-department of customs that received the manufacturing notification with information about compilation of opening inventory of raw materials, supplies and products.

The customs authority shall announce data standards serving information exchange between the e-customs system of the processor or manufacturer and the e-customs system of the customs authority.

By analyzing the information provided, the customs authority will assess the consistency between the data sent by the processor or manufacturer through the system and the data on the e-customs system of the customs authority. Inspection of use and inventory of raw materials, supplies, machinery, equipment and exports will be carried out if necessary according to Clause 1 and Clause 2 Article 59 of this Circular.

2. If information is not provided for the customs authority in accordance with Clause 1 of this Article, the statements of use of imported raw materials and supplies, and exports shall be submitted to the customs authority every fiscal year. The statement shall be submitted to the Sub-department of customs that received manufacturing notification as prescribed in Article 56 of this Circular through the e-customs system within 90 days from the end of the fiscal year or before the amalgamation, merger, division, dissolution or relocation of the place where procedures for import of raw materials and supplies are followed.

a) Rules for accounting and making statements of use of imported raw materials, supplies, exports:

The processor or manufacturer shall monitor (i) the imported raw materials, supplies and exports since their import, during the manufacturing and until the products are exported or repurposed, (ii) disposal of scraps, discarded products, excess raw materials, supplies, machinery and equipment, and (iii) use of redundant imported raw materials and supplies that remain after manufacture on the accounting book according to regulations on accounting regimes of the Ministry of Finance and sources of receipt (imported or domestically purchased). Imported raw materials and supplies shall be sorted by their purposes (for processing, for manufacturing of exports, for sale, for used as raw material) according to the customs declaration and purchase documents in the period.

The processor or manufacturer shall prepare and retain documents about imported raw materials and supplies according to the import documents; prepare and retain documents about products exported under contracts or orders. If imported raw materials and supplies cannot be sorted by their purpose, their consumption shall be determined according to the corresponding ratio of products exported for intended purposes.

The statement of use of imported raw materials and supplies and exports shall specify the amounts used and purchased and inventory amounts of warehouse for raw materials and warehouse for finished products according to the codes that are monitored during production management and specified in the customs declaration when the raw materials and supplies are imported and when products are exported.

If the processor or manufacturer uses codes other than those specified in the customs declaration, there must be a conversion table, which will be presented to the customs authority upon inspection or request;

b) The use, purchase and inventory of raw materials and supplies imported for processing or manufacturing exports (including those imported by EPEs) shall be submitted to the Sub-department of customs that received the manufacturing notification according to form No. 25 in Appendix II hereof through the e-customs system or form No. 15/BCQT-NVL/GSQL in Appendix V hereof, the statement of use, purchase and inventory of finished products derived from raw materials and supplies imported for manufacturing exports according to form No. 26 in Appendix II hereof through the e-customs system or form No. 15a/BCQTSP-GSQL in Appendix V hereof and norms for manufacturing of exports according to form No. 27 in Appendix II hereof through the e-customs system or form No. 16/DMTT-GSQL in Appendix V hereof;

c) Revisions to the statement:

The processor or manufacturer may revise the statement upon discovery of errors therein and re-submit it to the customs authority within 60 days from the date of submission of the statement and before the customs authority issues a decision on inspection of the statement, post-clearance inspection or site inspection. If errors are found after the aforementioned deadline or after the customs authority has issued a decision on inspection of the statement, post-clearance inspection or site inspection, the processor or manufacturer will face penalties in accordance with regulations of law on tax and actions against administrative violations.  

3. Inspection of the statement of use or imported raw materials and supplies and exports

a) The customs authority shall inspect the statements on the basis of risk management rules and conformity with law of the processor or manufacturer. Statements prepared by preferred enterprises shall be inspected in accordance with regulations of the Ministry of Finance on priority in customs procedures, customs inspection and supervision;

b) The Director of the Customs Department shall issue a decision on inspection according to form No. 17/QD-KTBCQT/GSQL in Appendix V hereof and organize the inspection; the Director of Sub-department of Customs managing the processor or manufacturer shall carry out the inspection accordingly. If the date of inspection of the statement is the same as that of the post-clearance inspection, the post-clearance inspection shall be carried out;

c) The inspection shall include the customs dossier on import of raw materials and supplies, the customs dossier on export of products, accounting records, accounting books, documents for monitoring of raw materials, supplies, machinery and equipment entering or leaving the warehouse, and other documents prepared during the reporting period that have to be retained by the declarant according to Article 16a of this Circular. If the customs authority suspects that there are violations but is not able to give a conclusion after performing the inspection tasks mentioned in Point a, Point b, and Point c of this Clause, the customs authority shall carry out an inspection of the use and management of raw materials and supplies imported for manufacturing or processing exports since they are imported, during the manufacturing process and until the products are exported or repurposed, the disposal of scraps, discarded products, excess materials supplies, machinery and equipment, and the use of imported raw materials and supplies that remain after manufacture as prescribed by law;

d) The time limit and procedures for processing of the inspection result, procedures for site inspection of use of raw materials, supplies, machinery and equipment are specified in Clause 2, Clause 3, Clause 4 and Clause 5 Article 59 of this Circular. The record on inspection of the statement and conclusion about the statement shall be prepared according to form No. 17a/BBKT-BCQT/GSQL and form No. 17b/KLKT-BCQT/GSQL in Appendix V hereof.

4. Handling late submission of statements

a) Upon expiry of the time limit for submission of the statement, the Sub-department of Customs to which the statement is supposed to be submitted shall:

a.1) Summon the processor or manufacturer to the customs authority and issue a violation record;

a.2) Carry out an inspection at the processor’s or manufacturer’s premises if the processor or manufacturer fails to come within 10 days from the day on which the trader is summoned.

a.3) Carry out document inspection or physical inspection of the next export and import shipments of the processor or manufacturer;

a.4) Cooperate with a competent authority in investigating and tracking the processor or manufacturer that is suspected of making a getaway.

b) Actions to be taken after the measures in (a) have been implemented:

b.1) If the processor or manufacturer is still operating, the customs authority shall issue a violation record, transmit information to serve post-clearance inspection and specialized inspection;

b.2) If the processor or manufacturer has disappeared or made a getaway and the customs authority is not able to determine the tax payable, the quantity of similar goods of another entity shall be used. After tax is calculated, the case shall be transferred to an authority in charge of investigation into smuggling and tax evasion specified in Criminal Code.

Section 2. CUSTOMS PROCEDURES APPLIED TO GOODS PROCESSED IN VIETNAM UNDER CONTRACTS WITH FOREIGN TRADERS

Article 61. Procedures for import of raw materials, supplies, machines and equipment and export of products under inward processing contracts

1. Procedures for importing raw materials/supplies

a) The customs dossier, customs procedures applied to imported raw materials/supplies (including finished products provided by the hiring party that are attached on or packed with the processed products as full packs; raw materials/supplies imported by the processor) are similar to customs procedures for importing goods prescribed in Chapter II of this Circular;

b) Customs procedures applied to raw materials/supplies provided by the Vietnamese entity as requested by the foreign party in the form of indirect export shall comply with Article 86 of this Circular;

c) The declarant is not required to follow customs procedures for raw materials/supplies manufactured or purchased by the processor in Vietnam (unless they are bought from an EPE or an enterprise in a free trade zone);

d) If raw materials/supplies are imported for inward processing before the processing contract is signed, the processor may use such imported raw materials/supplies for execution of the processing contract. Before the raw materials/supplies are used for execution of the processing contract, the processor shall complete procedures for indirect export prescribed in Article 86 of this Circular.

2. Procedures for importing hired/borrowed machinery and equipment for performing processing contracts

Customs procedures for hired/borrowed machinery and equipment serving execution of processing contracts are the same as procedures for temporary import and re-export prescribed in Article 50 of Decree No. 08/2015/ND-CP, which is amended in Clause 23 Article 1 of Decree No. 59/2018/ND-CP.

3. Procedures for exporting processed products

Customs dossiers and customs procedures are the same as those of exports prescribed in Chapter II of this Circular.

In the cases where the processed exports are made of domestically purchased raw materials/supplies that are subject to export duties, the processed exports shall be written on a line and the domestically purchased raw materials, supplies shall be written on the next lines in “mã số quản lý riêng” section of “NVLCTXK”; export duty and other taxes on the raw materials/supplies shall be written on the export declaration.

Article 62. Customs procedures for subcontracting processing

1. If the Vietnamese entity that signs a processing contract (the original contractor) with a foreign trader hires another entity to process the goods (the contractor), whether partially or entirely, the original processor shall follow export/import procedures, finalize the processing contract with the customs authority and take responsibility for the performance of such contract. The original contractor shall send an electronic notification through the e-customs system according to form No. 23 and form No. 24 in Appendix II hereof or a physical notification according to form No. 18a/TB-HDGCL/GSQL in Appendix V hereof to the supervisory Sub-department of Customs before raw materials and supplies are given to the subcontractor.

2. Customs procedures are not mandatory for goods delivered by one Vietnamese entity to another. However, documents relevant to delivery of raw materials, supplies, products, machines and equipment shall comply with regulations of the Ministry of Finance on accounting and audit.

3. If an EPE is hired or an subcontracts processing to another entity (subcontractor), regulations in Article 76 of this Circular shall be complied with.

Article 63. Procedures for delivering and receiving goods forwarded for further processing

1. Goods forwarded for further processing prescribed in Article 33 of Decree No. 187/2013/ND-CP must follow customs procedures for indirect export prescribed in Article 86 of this Circular.

2. The legal representatives of the deliverer and the consignee shall make sure the products are made of the raw materials/supplies under the processing contract and are used for processing purpose only.

3. If the processing contract to forward products for further processing and the contract to process forwarded products are executed by the same processor, such processor shall perform the tasks of both the deliverer and the consignee.

Article 64. Procedures for disposal of excess raw materials/supplies, waste, rejects, hired/borrowed machinery and equipment  

1. Within 30 days from the completion date or expiration date of the processing contract, the declarant shall complete procedures for disposal of excess raw materials/supplies, waste, rejects, hired/borrowed machinery and equipment and processed products in accordance with Clause 2 of this Article.

Wastes shall be handled in accordance with regulations of law on environmental protection. The disposal process must be recorded and the records shall be presented to the customs authority on request.

If the aforementioned deadline is not met, the Sub-department of Customs to which the statement is supposed to be submitted shall issue a violation record and impose penalties.

2. Disposal methods

Pursuant to Vietnam’s law and terms of the processing contract, excess raw materials/supplies, hired/borrowed machinery and equipment, waste and rejects shall be:

a) Sold in Vietnam;

b) Re-exported to abroad;

c) Used for another processing contract in Vietnam;

d) Donated or given away in Vietnam; or

dd) Destroyed in Vietnam.

3. Customs procedures

a) Customs procedures for donating or giving excess raw materials/supplies, hired/borrowed machinery and equipment in Vietnam:

a.1) If the buyer or the recipient is the processor, follow repurposing procedures in Article 21 of this Circular;

a.2) If the buyer or the recipient is another entity in Vietnam, follow procedures for indirect export prescribed in Article 86 of this Circular.

b) Procedures for re-exporting raw materials/supplies, wastes, rejects during execution of the processing contract or after completion or expiration of the processing contract are the same as re-export procedures specified in Article 48 of Decree No. 08/2015/ND-CP and Clause 21 Article 1 of Decree No. 59/2018/ND-CP.

Procedures for re-export of temporarily imported machines and equipment during execution of the processing contract or after completion or expiration of the processing contract are the same as re-export procedures specified in Article 50 of Decree No. 08/2015/ND-CP, which is amended in Clause 23 Article 1 of Decree No. 59/2018/ND-CP;

c) Procedures for using raw materials/supplies, machinery, and equipment for another processing contract with the same or another hiring entity during execution of the processing contract or after completion or expiration of the processing contract are the same as procedures for indirect export prescribed in Article 86 of this Circular;

d) Destruction of raw materials/supplies, waste and rejects in Vietnam:

d.1) The declarant shall send a notification of the destruction method and location to the Sub-department of Customs where imported raw materials/supplies are declared. The destruction shall comply with regulations of law on environmental protection;

d.2) The customs authority shall supervise the destruction under risk management rules based on assessment of the declarant’s conformity with law;

d.3) The customs authority shall directly supervise the destruction of raw materials, supplies, machines and equipment whose value is under VND 1.000.000 or the tax on which is under VND 50.000.

d.4) The parties shall issue a destruction record if the destruction is directly supervised by the customs authority.

The customs shall not supervise destruction of raw materials, supplies, machines, equipment wastes and rejects of preferred enterprises.

Article 65. (annulled)

Article 66. Rejection of excess raw materials/supplies, machines, equipment and processed products by the hirer

1.⁹⁰The processor shall pay taxes in order to sell such excess raw materials/supplies, hired/borrowed machinery and equipment, or processed products which are rejected by the hirer on the domestic market, except for the cases in Clause 4 Article 10 of Decree No. 134/2016/ND-CP.  Customs procedures and tax policies effective on the date of repurposing shall apply in accordance with Article 25 of Decree No. 08/2015/ND-CP, which is amended in Clause 12 Article 1 of Decree No. 59/2018/ND-CP and Article 21 of this Circular.

If the processor also rejects the excess raw materials/supplies, machines, equipment and processed products, they shall be expropriated if usable.  If they are no longer usable, the processor shall destroy them and pay the destruction cost.

2. In case of destruction, follow instructions in Point d Clause 3 Article 64 of this Circular.

Section 3. Customs procedures applied to outward processing

Article 67. Procedures for export of raw materials/supplies for processing and import of processed products

1. Procedures for exporting raw materials/supplies:

a) Customs procedures shall be followed at the Sub-department of Customs that received the notification of the processing contract;

b) The customs dossier is the same as that of exports prescribed in Chapter II of this Circular. The declarant might be required to submit the following documents:

b.1) The export license or a document permitting the export issued by a competent authority if such a document is required:

b.1.1) For single shipment: 01 original copy;

b.1.2) For partial shipments: 01 original copy for the first consignment.

b.2) A notification of exports that are natural resources or products in which the value of natural resources and energy cost is under 51% of the product cost: 01 original copy.

The declarant is responsible for such notification, which is the basis for determination of eligibility for tax exemption.

The notification shall be submitted when following customs procedures for export of the first shipment. The number and date of the notification shall be written in “Phần ghi chú” of the export declarations of the next shipments.

c) In case of goods forwarded for further processing, the hiring entity in Vietnam is not required to follow procedures for further processing at the customs authority.

2. Procedures for importing processed products

a) Customs procedures shall be followed at the Sub-department of Customs that received the notification of the processing contract;

b) The customs dossier and customs procedures are the same as those specified in Chapter II this Circular.

3. Customs procedures for hired/borrowed machinery and equipment serving execution of processing contracts are the same as procedures for temporary export and re-import prescribed in Article 50 of Decree No. 08/2015/ND-CP, which is amended in Clause 23 Article 1 of Decree No. 59/2018/ND-CP.

Article 68. Procedures for temporary export of processed products for recycling, then re-importing them into Vietnam

1. Customs procedures shall be followed at the Sub-department of Customs that received the notification of the processing contract.

2. Procedures for temporary export of processed products for recycling:

a) The customs dossier consists of the documents prescribed in Clause 1 Article 16 of this Circular and documents for receipt of goods for recycling made by the foreign party: 01 photocopy copy of each document;

b) Customs procedures are the same as export procedures prescribed in Chapter II of this Circular;

c) The time limit for recycling shall be agreed by the parties and registered with the customs authority.

3. Procedures for re-import of recycled products shall comply with Chapter II of this Circular (except for import license, tax declaration, tax verification).

In case the recycled products are sold overseas, the declarant shall register a new export declaration and follow customs procedures in Chapter II of this Circular (except for physical inspection of goods).

Article 69. Customs procedures for disposal of excess raw materials/supplies, waste, rejects, machinery and equipment re-exported to serve processing

1. Within 30 days from the completion date or expiration date of the processing contract, the declarant shall complete procedures for disposal of excess raw materials/supplies, waste, rejects, hired/borrowed machinery and equipment and processed products in accordance with Clause 2 of this Article.

2. Disposal methods

Based on the processing contract and pursuant to Vietnam’s law, excess raw materials/supplies, hired/borrowed machinery and equipment, waste and rejects shall be:

a) Sold, donated/given out or destructed overseas;

b) Imported into Vietnam; or

c) Used for another processing contract overseas.

3. Customs procedures

a) The overseas sale, donation, destruction of excess raw materials/supplies, machinery and equipment, waste and rejects serving the performance of the processing contract shall comply with regulations of the country in which goods are processed.

b) Customs procedures for import into Vietnam:

b.1) If excess raw materials/supplies, machinery, equipment are exported from Vietnam; waste and rejects are derived from raw materials/supplies exported from Vietnam, procedures for re-import are the same as those specified in Article 47 of Decree No. 08/2015/ND-CP.

With regard to shipments of machinery and equipment subject to physical inspection, the customs official shall compare the categories, numbers, symbols of machinery and equipment on the declaration of temporary export with the re-imported machinery and equipment;

b.2) If excess raw materials/supplies, machinery, equipment are purchased overseas; waste and rejects are derived from raw materials/supplies purchased overseas, customs procedures, tax policies and commodity policies are the same as those for commercial import of goods.

c) Procedures for transferring excess raw materials/supplies, hired/borrowed machinery and equipment to another processing contract:

The declarant shall send a written notification to the Sub-department of Customs where the statement is submitted of the names, specifications, quality of raw materials/supplies; amount of excess raw materials/supplies, hired/borrowed machinery and equipment under the process contract No. (or its appendices) which are used for the processing contract No. … with …. (specify the overseas contract manufacturer) according to form No. 40/CT-HDGC/GSQL in Appendix V hereof.

Article 69a. Final accounts of materials, supplies

1. Relevant entities shall submit final accounts of exported materials used for manufacture of goods outward processing or at export processing companies according to Form No. 28 Appendix II issued herewith via the e-customs system or Form No. 15b/BCQT-NLVTNN/GSQL Appendix V issued herewith; final accounts of import of goods outward processing or at export processing companies according to Form No. 29 Appendix II issued herewith via the e-customs system or Form No. 15c/BCQT-SPNN/GSQL Appendix V issued herewith no later than the 90th day from the end of the fiscal year or before consolidation, acquisition, division, or dissolution to the Sub-department of Customs which issues notifications of processing contract as prescribed in Article 56 of this Circular via the e-customs system.

2. Responsibilities of the customs authority:

a) Receive final accounts;

a) Compare information in the final accounts with information about export of materials and import of goods in the processing contract to the final accounts according to the following criteria:

b.1) Quantity of exported materials;

b.2) Quantity of imported materials;

b.3) Amount of required material for each finished unit stated in the processing contract.

c) If abnormal discrepancies exist in a report compared to figures in the e-customs system of the customs authority, an inspection visit to the head office of the declarant shall be undertaken. The power, time, procedures and actions against inspection finding shall be conducted in accordance with Article 59 of this Circular.

When undertaking an inspection visit to the head office of the declarant, the customs authority shall verify documents that the declarant must retain as prescribed in Article 16a of this Circular. If the grounds for violations are not sufficient for giving a conclusion, an inspection visit to the head office of the outsourcing party shall be undertaken.

Section 4. CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION OF GOODS that are raw materials and supplies imported for manufacturing exports

Article 70. Procedures for importing raw materials/supplies and exporting products

1. Customs dossiers and customs procedures are the same as those for import of raw materials, supplies for export manufacturing prescribed in Chapter II of this Circular. If part of the processing is performed by another entity (subcontractor), the importer of raw materials and supplies shall submit the notification of subcontracting and retain documents about delivery of raw materials, supplies and products before the delivery in accordance with Article 62 of this Circular.

2. Procedures for exporting products

a) Domestic exports include:

a.1) Products entirely made of raw materials/supplies imported for manufacture of domestic exports;

a.2) Products that are combination of:

a.2.1) Raw materials/supplies imported for manufacture of domestic exports;

a.2.2) Raw materials/supplies imported for sale;

a.2.3) Raw materials/supplies obtained domestically.

a.3) Products entirely made of raw materials/supplies imported for sale;

b) The customs dossier and customs procedures are the same as those specified in Chapter II this Circular.

Article 71. Procedures for disposal or waste and rejects sold domestically

Import duty is exempted when wastes and rejects produced during the manufacture of domestic exports are sold domestically. VAT, excise duty (if any), environmental protection tax (if any) shall be declared and paid to the customs authority through the e-customs system according to the information criteria specified in form No. 04 in Appendix IIa hereof. The declarant may also submit physical form No. 06/BKKTT/TXNK in Appendix VI hereof.

Wastes shall be handled in accordance with regulations of law on environmental protection. The disposal process must be recorded and the records shall be presented to the customs authority on request.

Article 72. Procedures for destruction of raw materials/supplies, wastes, rejects

1. Procedures for destruction are the same as procedures for destruction of excess raw materials/supplies, waste, rejects of from processing operations prescribed in Point d Clause 3 Article 64 of this Circular.

2. The declarant is responsible for the destruction as prescribed by law.

Article 73. (annulled)

Section 5. Customs procedures, customs inspection and supervision of exports and imports of EPEs

Article 74. General regulations on exports and imports of EPEs

1. Goods imported for manufacturing of domestic exports by an EPE shall undergo customs procedures and be used for intended purposes, except for the following cases in which the EPE and its partners may decide whether to follow customs procedures:

a) Goods are traded, leased or lent among EPEs. If the goods are raw materials, supplies, machines and equipment under processing contracts between EPEs, follow instructions in Clause 3 Article 76 of this Circular;

b) Goods are building materials, stationery, food, consumables bought from the domestic market to build, serve the operation of the EPC and life of the EPE’s employees;

c) Goods circulated within an EPE or among EPEs in the same export-processing zone;

d) Goods of EPEs of the same corporation or group of companies in Vietnam;

dd) Goods received and dispatched by the EPE for repair, classification, packaging or repackaging.

If customs procedures are not followed, the EPE shall keep a log of goods received and dispatched in accordance with regulations of the Ministry of Finance on goods trading, accounting, audit. Purposes and sources of supply of goods must also be specified.

2. Customs procedures is not required when goods imported by the EPE are sold to domestic enterprises if taxes on which have been fully paid and regulations on management of exports and imports of non-EPEs are complied with.

Customs procedures are not required for trade of domestic goods purchased by the EPE if tax on which has been fully paid in accordance with regulations applied to non-EPEs. In the cases where an EPE purchases domestic goods subject to export duty, customs procedures have to be completed unless the goods are used as raw materials or supplies and consumed during the manufacture process (e.g. fossil coal burnt during production).

Article 75. Customs procedures applied to exports, imports, wastes and rejects of EPEs

1. Regarding raw materials and supplies imported for production, construction of factories, offices or installation of equipment of the EPE; goods imported as fixed assets, imported consumables and domestic exports of EPEs:

Customs procedures are the same as those specified in Chapter II this Circular. The declarant must provide sufficient information on the customs declaration on the e-customs system, except for the tax rate and tax amount.

Customs procedures for import of goods for construction of factories, offices or installation of equipment by a contractor shall be completed at the EPE’s supervisory Sub-department of customs; the importing contractor shall complete the customs declaration in accordance with Appendix II herein, specify the contract number in “Phần ghi chú” (“Notes”) according to point g clause 3 of this Circular. The imports must be delivered to the EPE as soon as they are granted customs clearance. After 30 days from the day on which the contract is completed, the EPE and the importing contractor shall send a report on quantity of imports to the EPE’s supervisory customs authority (form No. 20/NTXD-DNCX/GSQL in Appendix V hereof).

2. Regarding goods traded between an EPE and a domestic enterprise: The EPC and the domestic enterprise shall follow corresponding customs procedures for indirect export prescribed in Article 86 of this Circular.

3. Regarding goods traded between two EPEs: follow procedures for indirect export prescribed in Article 86 of this Circular.

4. Disposal of an EPE's wastes and rejects

a) For wastes and rejects that may be sold to a domestic enterprise: Customs procedures shall comply with Chapter II of this Circular, according to which the EPE shall complete export procedures and the domestic enterprise shall open a corresponding import declaration;

b) For wastes and rejects that may be exported: The EPE shall complete export procedures in accordance with Chapter II of this Circular.

5. Destruction of raw materials, supplies, wastes and rejects of EPEs shall comply with Point d Clause 3 Article 64 of this Circular.

6. Goods that were exported by an EPC and have to be re-imported for repair and then re-exported shall follow customs procedures for exports that are returned prescribed in Article 47 of Decree No. 08/2015/ND-CP.

7. Wastes shall be handled in accordance with regulations of law on environmental protection. The disposal process must be recorded and the records shall be presented to the customs authority on request.

Article 76. Customs procedures for an EPC hiring a domestic processor, a domestic enterprise hiring an EPC as a processor, an EPC hiring another EPC as a processor or an EPE hiring a foreign processor

1. When an EPE hires a domestic processor:

a) The domestic enterprise shall follow customs procedures in accordance with regulations on inward processing prescribed in Section 1 and Section 2 Chapter III of this Circular. Customs procedures may be completed at the EPE’s supervisory Sub-department of customs. Write “#&GCPTQ” in “số quản lý nội bộ doanh nghiệp” on the customs declaration;

b) The EPE is not required to follow customs procedures when dispatching goods to the domestic processor for processing and when receiving processed products from the domestic processor.

In case goods are not returned after being delivered by the EPC to the domestic processor for inward processing or repair, a new declaration shall be opened for repurposing as prescribed in Chapter II of this Circular.

2. When a domestic enterprise hires an EPE as a processor:

a) The domestic enterprise shall follow customs procedures in accordance with regulations on inward processing prescribed in Section 1 and Section 3 Chapter III of this Circular. Customs procedures may be completed at the EPE’s supervisory Sub-department of customs. Write “#&GCPTQ” in “số quản lý nội bộ doanh nghiệp” on the customs declaration;

b) The EPE is not required to follow customs procedures when goods from the domestic enterprise for processing and when delivering processed products to the domestic enterprise.

3. When an EPE hires another EPE as a processor: Both the hiring EPC and the hired EPC are not required to follow customs procedures when delivering and receiving goods and processed products under the processing contract.

4. Goods processed by a foreign processor hired by an EPE shall follow customs procedures for inward processing specified in Section 3 of this Circular.

5. When customs procedures are not required, the EPE shall retain and present documents about processing and manufacturing of domestic exports in accordance with Article 60 of the Law on Customs and Article 37 of Decree No. 08/2015/ND-CP (except the manufacturing notification).

Article 77. Customs procedures for exports or imports by the right to export, right to import, and right to distribute EPEs

1. EPEs that are permitted to engage in goods trading and activities directly related to goods trading in Vietnam as prescribed in the Government's Decree No. 23/2007/ND-CP dated February 12, 2007 must record them separately from manufacturing; a separate area must be provided for storing exports or imports by the right to import, right to export, and right to distribute.

2. The EPE shall fulfil its tax liability and other financial obligations to goods trading and relevant activities as prescribed by law. Investment incentives, tax incentives, and other financial incentives applied to manufacturing of domestic exports shall not apply to goods trading and relevant activities of the EPE.

3. Customs procedures shall comply with Chapter II this Circular. The Ministry of Finance provides additional instructions on exercising the EPE’s right to export and right to import as follows:

a) The EPE must write on the electronic customs declaration the number of the written permission for goods trading and relevant activities issued by a competent authority to a foreign-invested company which has registered the right to export, right to import;

b) Goods have been imported by the right to import of the EPE:

b.1) Customs procedures are exempt when goods are sold to domestic enterprises;

b.2) When goods are sold to another EPE or an enterprise in a free trade zone, customs procedures for indirect export prescribed in Article 86 of this Circular shall be applied.

c) Customs procedures for goods of the EPE exercising its right to export:

c.1) Customs procedures are exempt when purchasing goods from a domestic enterprise. However, customs procedures for exporting goods for sale shall be followed when such goods are exported;

c.2) Procedures applied to domestic enterprises buying goods from an EPE shall be followed when goods are purchased from another EPE for export; Procedures for goods export shall be followed when such goods are exported; tax shall be declared (if any).

4.¹⁰¹ Use of invoices when an EPE exercises its rights to export or import to trade in goods

a) The EPE shall apply for tax registration with a domestic tax authority, to which VAT on export and import shall be paid;

b) When the EPE purchases goods from a domestic enterprise, the domestic enterprise shall issue a VAT invoice which specifies VAT rates to the EPE;

c) When exporting, the EPE shall issue invoices as if a domestic enterprise exporting goods and may apply 0% VAT and claim VAT refund if refund conditions are fully satisfied.

Article 78. Handling imported assets, goods when an EPE is converted to another type of business and vice versa

1. When an EPE is converted into a non-EPE and vice versa:

a) The contract manufacturer shall determine the imported assets and goods in inventory and propose a solution to the customs authority, such as repurposing, sale, donation, destruction in Vietnam or export.  and follow corresponding customs procedures before the conversion is permitted by a competent authority;

b) Imported assets and goods shall be identified and liquidated before the conversion is permitted by a competent authority.

2. When a non-EPE is converted into an EPE:

a) The enterprise shall report the quantity of raw materials/supplies in inventory; the customs authority shall carry out an inspection and deal with tax issues;

b) Before converting, all outstanding taxes and fines must be paid to the customs authority. The customs authority shall only apply preferential tax and customs policies for EPEs to the converting enterprise after all tax and customs liabilities are fulfilled and an EPE certificate is issued by a competent authority. Regarding raw materials, supplies, machines and equipment that are imported under a processing contract with a foreign trader and raw materials, supplies imported for export manufacturing, the recently converted EPE is not required to declare and pay tax to the customs authority if the manufacture and export is carried on.

Article 79. Liquidation of goods of EPEs

1. An EPE may liquidate the following imports: machines and equipment, vehicles, raw materials, supplies and other imports under its ownership by means of export, sale, donation or destruction in Vietnam.

2. Liquidation procedures

a) In case of liquidation by export, the EPE shall open an export declaration;

b) In case of liquidation by selling, giving or donating in Vietnam, the EPE may choose between the following methods:

b.1) In case of repurposing, the EPC shall register a new customs declaration, tax policies, imports management policies applicable at the time of registration of the declaration (unless all import management policies were fulfilled at the time of import); the basis for tax calculation is the dutiable values, tax rates, and exchange rates at the time of registering the declaration prescribed in Article 21 of this Circular.

After repurposing, customs procedures are not required when goods are sold, given or donated within Vietnam.

b.2) If the EPE chooses indirect export as prescribed in Article 86 of this Circular, the EPE and the domestic enterprise shall complete the procedures and pay taxes. Policies on management of exports and imports shall not apply during the indirect export process, except for goods that have not undergone inspection during import and goods subject to licensing, in which case a written approval by the licensing authority is required.

c) In case of destruction, follow instructions in Point d Article 64 of this Circular.

Article 80. Procedures for hiring a warehouse outside an EPE (hereinafter referred to as “external warehouse”) to store materials and products of the EPE; customs management of external warehouse inventory

The EPE may lease an external warehouse in an industrial park, export-processing zone, hi-tech zone, economic zone within the scope of its supervisory Sub-department of Customs to store raw materials/supplies and finished products serving its primary manufacturing operation. Manufacturing process must not take place at the leased warehouse.

1. Procedures for warehouse leasing:

a) The warehouse must:

a.1) Have sturdy surround walls that separate the warehouse from the outside;

a.2) Have surveillance cameras that work constantly at the gates which can be accessed by the customs authority where necessary.

b) Responsibilities of the EPE:

The EPE shall send a written notification of the location, area, infrastructure, mechanism for warehouse inventory management, and lease duration to its supervisory Sub-department of Customs;

c) Responsibilities of the supervisory Sub-department of Customs:

At the request of the EPE, the supervisory Sub-department of Customs of the EPE shall inspect the condition of the warehouse, compare with the conditions prescribed in Point a of this Clause in order to consider permitting the EPE to lease an external warehouse.

2. Entitlement to permit lease of external warehouse lease:

a) The supervisory Sub-department of Customs of the EPE is entitled to decide the lease of external warehouse if the leased warehouse is under the management of the supervisory Sub-department of Customs;

b) The Customs Department is entitled to the lease of external warehouse if the leased warehouse is under the management of the Customs Department;

c) The General Department of Customs is entitled to the lease of external warehouse if the leased warehouse is under the management of two Customs Departments or more;

3. Management of goods sent to the external warehouse:

a) The EPE shall manage and monitor goods received and dispatched from the warehouse on the accounting record system and submit a report on the 15th of the first month of the next quarter via the inventory system to its supervisory Sub-department of Customs. If this function is not supported by the e-customs system, form No. 19/NXTK-DNCX/GSQL in Appendix V enclosed herewith shall be used;

b) The supervisory Sub-department of Customs of the EPE shall carry out extraordinary inspections of goods in the warehouse if it is suspected that goods are sent to the warehouse improperly or goods in the warehouse are sold domestically.

Chapter IV

CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION OF SOME TYPES OF EXPORT AND IMPORT

Section 1. Customs procedures, customs Inspection and supervision of temporary imports and temporary exports

Article 81. Certification of export, import or temporary import of goods

1. Any trader that wishes to obtain a temporary import number as prescribed in Article 13 of Circular No. 05/2014/TT-BCT shall submit an application for certification of export, import, or temporary import of goods to the General Department of Customs, whether directly or by post. The application consists of:

a) A written request for certification of export, import or temporary import of goods: 01 original copy;

b) A Certificate of Business Registration or Certificate of Business registration: 01 photocopy.

2. Within 05 working days from the receipt of the application, the General Department of Customs shall check information on the e-customs system and issue a certification or respond the enterprise if conditions for certification are not fulfilled.

Article 82. Customs procedures for temporary import of goods

Customs procedures for temporary import of goods are the same as those for export, import of goods prescribed in Section 5 Chapter III of Decree No. 08/2015/ND-CP. Additional instructions:

1. Customs procedures for temporary import

a) Customs places:

Customs procedures for temporary import of goods shall be followed at the Sub-department of Customs at the checkpoint where temporary imports are stored;

b) Customs dossier of temporary imports:

Apart from the documents prescribed in Clause 2 Article 16 of this Circular, the customs dossier of temporary imports must also contain:

b.1) A contract for sale of imports: 01 photocopy;

b.2) With regard to temporary imports subject to conditions prescribed by the Government:

b.2.1) A certificate of temporary import number issued by the Ministry of Industry and Trade: 01 photocopy;

b.2.2) A license for temporary import of goods issued by the Ministry of Industry and Trade (if the temporary import of goods is subject to licensing by the Ministry of Industry and Trade): 01 original copy.

2. Customs procedures for re-export

Customs places for re-export:

Procedures for re-export shall be followed at the Sub-department of Customs at the checkpoint at which goods are temporarily imported (hereinafter referred to as “checkpoint of temporary import”) or the Sub-department of Customs at the checkpoint where goods are re-exported (hereinafter referred to as “checkpoint of re-export”). With regard to temporary imports subject to conditions prescribed by the Government, customs procedures for re-export shall be carried out at the Sub-department of Customs at the checkpoint of temporary import;

b) Customs dossier:

comply with Clause 1 Article 16 of this Circular.

If customs declaration form No. HQ/2015/NK in Appendix V enclosed herewith is used when following customs procedures for temporary import of goods, the same form shall also be used when following customs procedures for re-export;

c) While following procedures for re-export, the trader must provide information about the number of the declaration of temporary imports, ordinal number of corresponding lines on the declaration of temporary imports and the declaration of re-exports on the e-customs system; the e-customs system shall deduct a corresponding quantity of goods from the declaration of temporary imports.

A declaration of temporary imports may be used for partial shipments of re-export. A declaration of re-exports is made according to only one corresponding declaration of temporary imports. The Sub-department of Customs where the declaration of re-exports is registered shall check information about the declaration of temporary imports on the e-customs system to carry out procedures for re-export.

In case of physical customs declaration, the declarant shall specify the number of the declaration of re-exports on the declaration of exports (form No. HQ/2015/XK in Appendix IV enclosed herewith).

3. Checkpoint of temporary import and checkpoint of re-export

a) Goods temporarily imported for re-export must be temporarily imported and re-exported through the checkpoints and customs clearance posts prescribed in Clause 8 Article 11 of the Government's Decree No. 187/2013/ND-CP dated November 20, 2013 and instructions of the Ministry of Industry and Trade;

b) If the checkpoint of re-export on the declaration of exports is changed but the transport modal is not changed, the declarant shall send a written request to the Sub-department of Customs where the customs declaration is registered. If approved, the customs official shall change the supervision point on the e-customs system. The Sub-department of Customs at the checkpoint where goods are stored shall make a transfer note, seal the goods, and send them to the Sub-department of Customs at the checkpoint of export.

If the checkpoint or re-export on the declaration of exports is changed and customs clearance has not been granted yet, the declarant shall make additional declaration as prescribed in Article 20 of this Circular. If the change of the checkpoint of re-export results in the change of the transport modal, the declarant shall change the checkpoint of export and destination on the declaration of exports;

c) If temporary imports are re-exported to a free trade zone, bonded warehouse, or export-processing zone, the checkpoint of export shall be the such free trade zone, bonded warehouse, or export-processing zone.

4. Retention period

a) The period of retention of goods temporarily imported for re-export in Vietnam shall comply with Clause 4 Article 11 of Decree No. 187/2013/ND-CP;

b) The trader that wishes to extend the retention period in Vietnam shall send a written request to the Sub-department of Customs at the checkpoint where procedures for temporary import were followed. The Director of the Sub-department of Customs shall consider signing and sealing the trader's request and return it to the trader for following procedures for re-export of goods; 01 photocopy shall be kept together with the customs dossier. A shipment shall be granted not more than 02 extensions, each of which shall not exceed 30 days;

c) Temporary imports subject to conditions of the Government or goods restricted from import prescribed by the Ministry of Industry and Trade shall only be re-exported through the checkpoint of temporary import within 15 days from the expiration of the retention period (goods must not be re-exported to checkpoints other than the checkpoint of temporary import). Goods that are not re-exported shall be confiscated and handled as prescribed. If goods must be destroyed, the trader shall incur the destruction cost. The Sub-department of Customs at the checkpoint of temporary import shall take charge and cooperate with the Sub-department of Customs at the checkpoint of re-export in transferring, managing, supervising, and handling goods that are retained in Vietnam after the deadline for retention expires.

5. Retention locations

Goods temporarily imported for re-export (including those that have completed procedures for temporary import or re-export pending export) shall be kept at one of the following location:

a) An area under customs supervision at the checkpoint;

b) An ICD or bonded warehouse at the checkpoint of import or checkpoint of export;

c)¹⁰⁴  Warehouse/depot of a trader that has been granted a temporary import number by the Ministry of Industry and Trade;

d)¹⁰⁵ Bordering customs clearance posts and export inspection sites.

6. Customs supervision of goods transported from the checkpoint of temporary import to the checkpoint of re-export

When temporary imports are transported from the checkpoint of temporary import to the checkpoint of re-export, the declarant/carrier must declare the transport on the e-customs system in the following cases:

a) Goods are temporarily imported at a checkpoint and re-exported at another;

b) Goods are temporary imported at a checkpoint and transported to a storage location, then re-exported at another checkpoint.

Customs procedures for transporting goods shall comply with regulations on transport of goods under customs supervision in Article 51 of this Circular.

7. Customs procedures for selling goods domestically instead of being re-exported shall comply with Clause 5 Article 21 of this Circular.

Article 83. Management of goods temporarily imported for re-export

1. Management of goods temporarily imported for re-export

a) Container must not be divided throughout the transport of goods from the checkpoint of temporary import to the customs controlled area, the re-export location at the checkpoint, or the customs clearance post.

If the container must be changed or divided, the trader shall submit a written request specifying the reasons, time of beginning and finishing changing or dividing the container for re-export; the Director of supervisory Sub-department of Customs of the storage places shall grant a permission if the following conditions are satisfied:

a.1) Goods are being kept at one of the locations mentioned in Clause 5 Article 82 of this Circular or customs clearance posts; exports gathering and inspection sites at the checkpoint;

a.2) The container or the means of transport is qualified for customs sealing. Otherwise, appropriate customs supervision measures shall be taken by Sub-department of Customs at the checkpoint of re-export to ensure tightness and conformity with law.

b) Goods being moved to another means of transport or container shall be put under supervision;

c)¹⁰⁶ Goods temporarily imported for re-export for which customs procedures have been completed shall be gathered at inspection sites or bonded warehouses at the checkpoint of temporary import or checkpoint of re-export and re-exported through such checkpoint by the deadline. Goods shall be stored at the locations specified in Clause 5 Article 82 of this Circular pending re-export;

d) If the checkpoint of re-export is different from the checkpoint of temporary import, the Sub-department of Customs at the checkpoint of temporary import shall seal the goods and request the declarant to move them to the checkpoint of re-export.

2. Customs management of temporary imports sent to bonded warehouses and ICDs

a) If procedures for temporary import have been completed and procedures for re-export have not, goods may only be sent to a bonded warehouse or ICD under the management of the Sub-department of Customs at the checkpoint of import. Physical inspection shall be carried out at the bonded warehouse or ICD under the management of the Sub-department of Customs at the checkpoint of import; If procedures for re-export have been completed, goods must be sent to a bonded warehouse or ICD at the checkpoint of export;

b) Customs management of temporary imports sent to bonded warehouses and ICDs.

b.1) Responsibilities of the trader:

b.1.1) After customs procedures for temporary import or re-export have been completed, if the time limit for goods retention in Vietnam has not expired, the trader sends the Sub-department of Customs where temporary import procedures were followed a written request for permission to send goods to a bonded warehouse or ICD pending re-export, specifying the number of the declaration of temporary import or declaration of re-export;

b.1.2) Preserve the status quo of goods while goods are stored at the bonded warehouse or ICD;

b.1.3) Submit 01 photocopy and present the original or the declaration of temporary import or re-export for which customs procedures have been completed to the supervisory Sub-department of Customs of the bonded warehouse or ICD in case of physical customs declaration;

b.1.4) If goods have been sent to a bonded warehouse or ICD pending re-export, the trader must complete procedures for re-export before goods are moved from the bonded warehouse or ICD to the checkpoint of export.

b.2) The Directors of the Sub-departments of Customs where procedures for temporary import and re-export were followed shall make a certification on the written request and give it to the enterprise for sending goods to the bonded warehouse or ICD. It shall also be photocopied and enclosed with the customs dossier;

b.3) The supervisory Sub-department of Customs of the bonded warehouse shall carry customs procedures for goods for which procedures for temporary import have been completed similarly to goods sent to the bonded warehouse from the domestic market as instructed in Article 91 of this Circular;

b.4) Supervision of goods for which procedures for temporary import have been completed that are moved from the checkpoint of import to the bonded warehouse or ICD pending re-export and vice versa is similar to imports under customs supervision prescribed in this Circular;

b.5)¹⁰⁷ (annulled)

Article 84. Management, monitoring of declarations of temporary imports and temporary exports

1. Temporary imports

a) The Sub-department of Customs where procedures for temporary import are followed shall monitor the quantity of temporary imports on the e-customs system.

In case of physical customs declaration, the quantity of temporary imports shall be monitored on the paper declaration.

b) After re-export, the trader shall follow procedures for refund or cancellation of import duty on the declaration of temporary import as prescribed in section 4 Chapter VII of this Circular at the Sub-department of Customs where procedures for temporary import are followed.

2. Temporary imports, temporary exports mentioned in Article 49, Article 50, Article 51, Article 52, Article 53, Article 54, Article 55 of Decree No. 08/2015/ND-CP:

a) The Sub-department of Customs where procedures for temporary import or temporary export are followed shall monitor the quantity of temporary imports and temporary exports on the e-customs system. If procedures for re-export or re-import are not followed by expiration of the period of temporary import or temporary export that was registered with the customs authority, or such period is not extended, the customs authority shall take appropriate actions as prescribed by law and impose tax (if any).

In case of physical customs declaration (including declaration on the Statement of temporarily imported or temporarily exported empty containers/flex tanks of the circulating vehicles mentioned in Point a and Point b Clause 1 Article 49 of Decree No. 08/2015/ND-CP) the procedures for re-export, re-import and monitoring of quantity of temporary imports/exports shall be carried out using the physical customs declaration;

b) With regard to temporary imports, temporary exports subject to import duty, export duty, the declarant shall follow procedures for tax refund or tax cancellation as prescribed in section 4 Chapter VII of this Circular after goods are re-exported or re-imported;

c) If temporary imports, temporary exports are repurposed or sold domestically instead of being re-exported, the procedures prescribed in Article 21 of this Circular shall be followed.

3. In case of physical customs declaration, after goods are re-exported or re-imported:

a) If goods are eligible for tax exemption or not subject to import duty, export duty, or subject to 0% import duty, export duty:

a.1) The declarant shall submit a set of documents to the Sub-department of Customs where procedures for temporary imports/exports were followed, which consists of:

a.1.1) A written request for finalization of the declaration of temporary import/export, in which the number of the declaration of temporary import/export and the declaration of re-import/re-export must be specified: 01 original copy;

a.1.2) The declaration of re-export/re-import: 01 photocopy;

a.1.3) Payment documents for goods temporarily imported for re-export: 01 photocopy.

a.2) Responsibilities of the customs authority:

Within 02 working days from the receipt of sufficient documents, the customs official shall examine and compare the documents submitted by the declarant and the documents at the customs authority in order to finalize and make certification on the declaration of temporary imports/exports at the customs authority.

b) With regard to temporary imports, temporary exports subject to import duty, export duty, the declarant shall follow procedures for tax refund or tax cancellation as prescribed in section 4 Chapter VII of this Circular at the Sub-department of Customs where procedures for temporary import/export were followed after goods are re-exported or re-imported.

Section 2. Customs procedures, customs supervision and inspection of goods exported, imported for other purposes

Article 85. Customs procedures for import of duty-free goods serving execution of investment project

1. Imported duty-free goods serving project execution include goods imported as fixed assets; raw materials/supplies, components, semi-finished products serving manufacturing of the preferential projects.

2. Customs procedures

a) Customs places:

Customs procedures for import shall be carried out at the most convenient Sub-department of Customs affiliated to the Customs Departments where the list of duty-free goods or supervisory Sub-department of Customs of the checkpoint where goods are stored, the port of destination written on the bill of lading, transport contract, or the Sub-department of Customs in charge of project goods affiliated to the Customs Department where goods are imported.

With regard to imports serving petroleum activities that are eligible for tax exemption as prescribed in Clause 11 Article 103 of this Circular, the declarant shall select the most convenient Sub-department of Customs to follow customs procedures;

b) Customs procedures for import of duty-free goods serving project execution are similar to those applied to imports. Besides, the declarant must provide information about the List of duty-free goods on the on the declaration of imports.

The e-customs system will automatically deduct the quantity of imports corresponding to the quantity of goods on the List of duty-free goods. In case of paper list of duty-free goods, the customs authority shall make a monitoring sheet and deduct goods quantity as prescribed in Clause 4 Article 104 of this Circular.

3. Liquidation, repurposing of duty-free imports

a) The methods of liquidating, purposing goods, conditions, documents for liquidating duty-free imports of foreign-invested projects shall comply with instructions in Circular No. 04/2007/TT-BTM dated April 04, 2007 of the Ministry of Commerce (now the Ministry of Industry and Trade) on export, import, processing, liquidation of imports, and sale of goods of foreign-invested companies.

If duty-free goods are imported to serve execution of a domestic project, a new declaration shall be used for declaring tax as prescribed in Article 21 of this Circular when goods are repurposed;

b) Procedures for liquidating, repurposing goods shall be followed at the customs authority where the list of duty-free imports or the declaration of imports is registered (if registration of the list of duty-free imports is not required);

c) Procedures for liquidation and repurposing:

c.1) The enterprise or Liquidation Board shall send the customs authority where the declaration of duty-free imports was registered the reasons for liquidation or repurposing, names, codes, symbols, quantity, and exempt tax of goods, the number and date of the corresponding declaration;

c.2) In case of export, the enterprise shall open a declaration of exports that suits the purpose;

c.3) If goods sold in Vietnam, given, donated, or destructed, tax shall be calculated on a new customs declaration as prescribed in Article 21 of this Circular. The enterprise shall follow import procedures according to the import purpose, tax policies, policies on management of imports applicable at the time of registration of the import declaration, unless all import management policies were fulfilled while following import procedures.

If goods are sold to an enterprise eligible for exemption of import duty, the quantity of duty-free goods must be deducted from the monitoring sheet of duty-free goods issued to the transferred enterprise;

c.4) In case of destruction, the enterprise shall take responsibility as prescribed by the environment authority.

Article 86. Customs procedures applied to indirect export

1. Indirect exports include:

a) Processed products: hired/borrowed machinery and equipment; excess materials; waste, rejects under processing contracts prescribed in Clause 3 Article 32 of Decree No. 187/2013/ND-CP;

b) Goods traded between an inland enterprise and an EPE or an enterprise in a free trade zone;

c) Goods traded between a Vietnamese company and a foreign entity without presence in Vietnam and requested to be delivered to another enterprise in Vietnam by the foreign entity.

2. Customs procedures for indirect export shall be followed at the most convenient Sub-department of Customs selected by the declarant that suit the purpose.

3.¹⁰⁸ Customs dossier

The customs dossiers on indirect exports and imports shall comply with Article 16 of this Circular.

If goods are traded between an inland enterprise and an EPE or an enterprise in a free trade zone, the declarant may use VAT invoices or sale invoices as prescribed by the Ministry of Finance instead of commercial invoices. In case of finance lease by an EPE or an enterprise in a free trade zone, the declarant is not required to submit the commercial invoice, VAT invoice or sale invoice.

4.¹⁰⁹ Within 15 working days from the day on which the exports are granted customs clearance, the local importer shall complete customs procedures.

5.¹¹⁰ Customs procedures:

a) The local exporter shall:

a.1) Complete the declaration of exports and combined transport, specifying the destination code of the Sub-department of Customs where import procedures are followed and the enterprise identification number (write “#&XKTC” in “Số quản lý nội bộ của doanh nghiệp” or “Ghi chép khác” on the physical declaration);

a.2) Follow procedures for exporting goods as prescribed;

a.3) Inform the local importer of the completion of export procedures and deliver the goods to the importer after the importer completes import procedures;

a.4) Receive information about the indirect import declaration for which customs procedures have been completed by the local importer for further processing.

b) The importer shall:

b.1) Complete the import customs declaration by the prescribed deadline, specifying the corresponding number of the declaration of indirect export in “Số quản lý nội bộ của doanh nghiệp” (write “#&NKTC#&” in “Số quản lý nội bộ doanh nghiệp” or “Ghi chép khác” on the physical customs declaration);b.2) Follow procedures for importing goods as prescribed;

b.3) After indirect import procedures are completed, request the local exporter to carry on the procedures;

b.4) Only sell or use imports for manufacturing after they are granted customs clearance.

c) The customs authority where import procedures are followed shall:

c.1) Complete the export procedures prescribed in Chapter II of this Circular;

c.2) Monitor customs declarations of indirect exports that have undergone customs procedures but have not undergone indirect import procedures and inform the Sub-department of Customs where import procedures will be carried out, which will supervise the local importer following the procedures) The customs authority where import procedures are followed shall:

d.1) Carry out inspection according to the classification result given by the e-customs system. If physical inspection of goods is required and goods have undergone physical inspection at the Sub-department of Customs of export, the Sub-department of Customs where import procedures were followed shall not conduct physical inspection;

d.2) Compile monthly lists of declarations of indirect imports that have been granted customs clearance (form No. 01/TB-XNKTC/GSQL in Appendix V enclosed herewith) and send them to the supervisory tax authority of the local importer in case of goods imported or exported as designated by foreign traders;

d.3) Cooperate with the Sub-department of Customs where export procedures are carried out to urge the local importer to complete customs procedures.

6. In case the declarant is a prioritized enterprise and its partners, or a conformable enterprise and its partners that are also conformable enterprises that have indirect imports/exports that are delivered many times over a certain period of time under a contract/order with the same buyer or seller, goods may be delivered before customs declaration. Customs declaration shall be made within 30 days from the delivery date. The declarant may register the declaration of indirect exports/imports at the most convenient Sub-department of Customs; tax policies and policies on management of exports or imports shall be implemented when the customs declaration is registered. The customs authority only examines documents related to the delivery of goods instead of carrying out a physical inspection. The exporter and the importer must keep documents proving each delivery (such as commercial invoice, VAT invoice, sale invoice, goods dispatch invoice, etc.) and present them to the customs authority on request.

Article 87. Customs procedures applied to exports or imports of foreign traders who exercise the right to export or import, foreign-invested companies (except for EPEs exercising the right to export or import prescribed in Article 77 of this Circular)

1. Customs dossier:

In addition to the documents mentioned in Article 16 of this Circular, the declarant must submit the following documents:

a) With regard to exports or imports of a foreign trader who exercises the right to export or import without presence in Vietnam:

a.1) Certificate or registration or right to export or import issued to the foreign trader by the Ministry of Industry and Trade: 01 photocopy;

a.2) A contract with a customs brokerage agent: 01 photocopy.

b) The Certificate of investment in goods trading and relevant activities of the foreign-invested trader who registered the right to export or import goods of a foreign-invested company: 01 photocopy;

c) If customs procedures are followed at the same Sub-department of Customs, the declarant shall only submit the documents mentioned in Point a and Point b of this clause when following customs procedures for the first time.

2. Customs procedures:

Customs procedures for exports or imports of a foreign trader who exercises the right to export or import or a foreign-invested companies without presence in Vietnam shall comply with Chapter II of this Circular; the declarant shall specify the documents mentioned in Point a.1 and Point b Clause 1 of this Article on the electronic customs declaration (box “License number”).

Article 88. (annulled)

Article 89. Customs procedures applied to goods under merchanting trade

1. Goods under merchanting trade that are transported directly from the exporting country to the importing country without passing through any Vietnam’s checkpoint are exempt from customs procedures.

2. Customs procedures applied to goods under merchanting trade that are taken to a depot of a Vietnam's seaport (not bonded warehouse or transhipment area) while being transported from the exporting country to the importing country:

a) The trader shall:

Submit a set of documents to the Sub-department of Customs of the area where imports under merchanting trade exist which consists of:

a.1) A written request for merchanting trade of goods (form No. 22/CKHH/GSQL in Appendix V enclosed herewith);

a.2) A bill of lading of the imports: 01 photocopy.

b) The Sub-department of Customs at the checkpoint shall:

b.1) Receive and examine the set of documents on the shipment of imports under merchanting trade;

b.2) Certify the import, append the official’s seal and signature on the enterprise’s request;

b.3) Monitor the shipment under merchanting trade until it is exported from Vietnam;

b.4) Certify that goods have passed through the CCA on the written request for merchanting trade of goods after goods are loaded onto the means of transport;

b.5) In case transited goods are exported through a checkpoint other than the checkpoint of import but still in the same seaport system under the supervision of Customs Department, the customs official shall certify that goods have passed through the CCA on the request after goods are taken to the CCA at the checkpoint of export; Goods received and dispatched from the CCA at the checkpoint shall be supervised in accordance with Article 52 of this Circular;

b.6) If the shipment under merchanting trade is suspected of violations, the Director of the Sub-department of Customs at the checkpoint shall decide a physical inspection and take appropriate actions as prescribed.

c) Goods under merchanting trade must be exported from Vietnam within 30 days from the day on which the Sub-department of Customs at the checkpoint completes the receipt, inspection of the customs dossier or physical inspection of goods.

3. Goods that pass through a Vietnam’s checkpoint and taken to a bonded warehouse or transhipment area at a Vietnam’s port while being transported from the exporting country to the importing country shall undergo customs procedures applied to goods received and dispatched from bonded warehouses and transhipment areas of Vietnam’s ports.

4. Goods under merchanting trade shall be removed from Vietnam through the checkpoint of import.

5. Goods under merchanting trade are exempt from inspection. Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of law are suspected.

Article 90. Customs procedures for goods received and dispatched from free trade zones within border economic zones

1. Principles:

Goods received and dispatched from free trade zones within border economic zones must undergo customs procedures, except for the following cases:

a) Cases in which customs procedures are exempt:

a.1) Goods on the list of goods exempt from customs procedures are exported from other sectors of a border economic zone or from inland to a free trade zone which is not separated from the outside by hard fences as prescribed in Section I of Appendix I of Circular No. 109/2014/TT-BTC dated August 15, 2014 of the Ministry of Finance;

a.2) Goods that were previously imported on the List of goods subject to tax according to section II of Appendix II enclosed with Circular No. 109/2014/TT-BTC of the Ministry of Finance are taken from a free trade zone within a border economic zone to inland;

a.3) Goods derived from inland products prescribed in Point a.1 of this Clause are taken from a free trade zone within a border economic zone to inland.

b) Cases in which customs procedures are optional:

Goods are stationery, food, consumables used by bought by enterprises in a free trade zone from inland to serve their operation and life of their employees, except for the case mentioned in Point a.1 of this Clause.

2. Customs places

a) The entities in the free trade zone within a border economic zone must follow customs procedures at the supervisory Sub-department of Customs of the free trade zone when exporting and importing goods;

b) Inland entities that enter into export, import contracts with entities in the free trade zone within a border economic zone may follow customs procedures at the most convenient Sub-department of Customs.

3. Goods taken to a free trade zone within a border economic zone from abroad must undergo customs procedures and apply tax and finance polices that are applied to such border economic zone.

Where an entity imports goods as fixed assets of a project of investment in a free trade zone within a border economic zone, such goods must be suitable for the field of investment, scale, and purposes of the project, and must be used for such purposes only.

In case an entity imports raw materials/supplies to serve manufacturing, processing, recycling, assembly in a free trade zone within a border economic zone, the raw materials/supplies shall be managed and accounted for in accordance with regulations applied to EPEs prescribed in Article 60 of this Circular.

4. When taking goods mentioned in Clause 1 of this Article to a free trade zone within a border economic zone from other sectors or from in land and goods traded among free trade zones, customs procedures are similar to indirect exports prescribed in Article 86 of this Circular.

5. Goods exported to abroad from a free trade zone

a) Goods exported from a free trade zone to abroad shall follow corresponding customs procedures that suit the export purpose;

b) Where goods are imported from abroad or inland and then exported at is to abroad, the number and date of the declaration of imports or VAT invoice or sale invoice must be written on the declaration of exports.

6. Goods exported to inland from a free trade zone within a border economic zone:

a) Goods exported to inland from a free trade zone must follow customs procedures, except for goods on the list of goods subject to tax upon import from abroad to free trade zones within border economic zones as prescribed by the Ministry of Finance;

b) Customs procedures shall comply with Chapter II this Circular. In order for the inland entity to calculate tax payable when following import procedure, the entity in the free trade zone shall follow the instructions below:

b.1) In case of goods manufactured, processed, recycled, or assembled in a free trade zone without using raw materials/supplies imported from abroad, the declaration of exports must specify that goods are manufactured from domestic raw materials/supplies;

b.2) In case of goods manufactured, processed, recycled, or assembled in a free trade zone using raw materials/supplies imported from abroad, the entity in the free trade zone must calculate and amount of imported materials that are converted into the products being exported to inland (form 23/NLNK-PTQ/GSQL in Appendix V enclosed herewith) and specify that goods are made of imported raw materials/supplies on the declaration of exports;

b.3) If customs procedures for taking goods to the free trade zone have been completed and then goods are exported at ease to inland, customs procedures are similar to those for indirect exports prescribed in Article 86 of this Circular. The declaration of exports must specify that goods are exported at is, the number and date of the corresponding customs declaration;

b.4) The entity in the free trade zone must provide the inland enterprise with sufficient documents and data for the inland enterprise to calculate tax payable.

7. Goods processing between entities in free trade zones and inland entities

Customs procedures are similar to those applied to goods processing between EPEs and inland entities prescribed in Article 76 of this Circular. The inland entities shall follow customs procedures at the supervisory Sub-department of Customs of free trade zones.

8. Customs supervision of goods received and dispatched from free trade zones

a) The free trade zone must be separated from the outside (except for Lao Bao Special Economic Zone in Quang Tri province and Cau Treo Border Economic Zone in Ha Tinh province to which regulations of the Prime Minister apply) and have customs control gates in order to monitor goods received and dispatched from free trade zones;

b) Goods received and dispatched from free trade zones, goods transported imported to inland or exported to abroad through free trade zones must go through customs control gates and supervised by the customs;

c) When going through a free trade zone, goods imported from abroad to inland or goods exported from inland to abroad must stick to the route provided by the supervisory customs authority and management board of the free trade zone when passing.

9. Separate instructions of the Ministry of Finance shall apply to the sale of duty-free goods to tourists that visit free trade zones within border economic zones.

Article 91. Customs management of goods entering and dispatched from bonded warehouses

1. Customs procedures for sending goods to a bonded warehouse from abroad

a) The declarant shall:

a.1) Complete the import declaration according to Appendix II and Clause 1 Article 51c of this Circular.

If a physical customs declaration is made according to Clause 2 Article 25 of Decree No. 08/2015/ND-CP, which is amended by Clause 12 Article 1 of Decree No. 59/2018/ND-CP, the declarant shall complete and submit 02 original copies of form No. HQ/2015/NK in Appendix IV hereof;

a.2) Submit 01 photocopy of the bill of lading or an equivalent transport document as prescribed by law (except for goods imported through a land checkpoint);

a.3) Submit 01 photocopy of the certificate of temporary import number issued by the Ministry of Industry and Trade for goods temporarily imported for re-export subject to conditions prescribed by the Ministry of Industry and Trade;

a.4) Submit 01 copy of the inspection certificate.

(not required if an electronic inspection certificate is issued through National Single-window Information Portal);

b) The supervisory Sub-department of Customs shall:

Complete the customs procedures specified in Section 3 Chapter II of this Circular and the tasks specified in Point a.1 Clause 4 Article 51c of this Circular;

c) The day on which goods enter the bonded warehouse is the day on which the information about arrival of imports is updated by the customs authority on the e-customs system;

d) Goods that are sent to the bonded warehouse before being exported to another country where the certificate of temporary import number issued by the Ministry of Industry and Trade is required may only be sent to the bonded warehouse in the province where the checkpoint of import or checkpoint of export is located;

dd) Goods sent to the bonded warehouse from abroad may only be imported through the checkpoints prescribed by the Prime Minister and the Ministry of Industry and Trade.

2. Customs procedures for sending goods to a bonded warehouse from a free trade zone or inland

a) Responsibilities of the declarant:

a.1) Follow customs procedures applied to goods entering the bonded warehouse from a free trade zone specified in Clause 1 Article 51c of this Circular or corresponding export procedures for delivering goods from inland to the bonded warehouse specified in Chapter II of this Circular;

a.2) Perform the tasks prescribed in Clause 2 Article 52s of this Circular when moving goods into the bonded warehouse.

b) The supervisory Sub-department of customs of the bonded warehouse shall:

b.1) Inspect and monitor movement of goods in the bonded warehouse in accordance with Article 52a of this Circular;

b.2) Perform the tasks prescribed in Point a.2 Clause 3 Article 51c of this Circular.

c) The day on which goods are sent to the bonded warehouse is the day on which the customs authority confirms on the e-customs system that goods been released from the CCA.

3. Customs procedures for sending goods to a bonded warehouse before export:

a) Responsibilities of the declarant:

a.1) Make a declaration of independent transport of goods under customs supervision as prescribed in Clause 2 Article 51b of this Circular;

a.2) Submit 01 photocopy of the goods dispatch note as prescribed by regulations of law on accounting specifying the numbers of corresponding declarations of received goods;

a.3) Perform the tasks prescribed in Clause 2 Article 52a of this Circular when dispatching goods from the bonded warehouse.

b) The supervisory Sub-department of customs of the bonded warehouse shall:

b.1) Perform the tasks prescribed in Clause 3 Article 51b of this Circular and receive feedbacks from the Sub-department of Customs at the checkpoint of export;

b.2) Inspect and monitor movement of goods in the bonded warehouse in accordance with Article 52a of this Circular.

c) Goods exported from a bonded warehouse (including goods sent by post or express mail) may only be exported through the checkpoints prescribed by the Prime Minister and the Ministry of Industry and Trade;

d) After goods enter the CCA at the checkpoint of export from a bonded warehouse, the Sub-department of Customs at the checkpoint of export shall monitor goods until they are actually exported from Vietnam’s territory. If goods are not exported by 15 days from the day on which goods arrive at the checkpoint of export or the checkpoint of export is changed, the Sub-department of Customs at the checkpoint of export must notify the supervisory Sub-department of Customs for monitoring in cooperation. Regarding goods exported from a bonded warehouse through a checkpoint by road or by river, their release from the CCA shall be updated on the e-customs system after they have entered the importing countries through the checkpoint of export.

4. Customs procedures for import of goods from a bonded warehouse to inland or a free trade zone; customs procedures for temporary import of goods for sale at duty-free shops

a) Responsibilities of the declarant:

a.1) Complete the import declaration form No. 1 in Appendix II hereof;

a.2) Complete corresponding import procedures specified in Chapter II of this Circular.

If the declarant is also the owner of the goods stored in the bonded warehouse, the documents that are prepared or issued when the goods are imported shall be enclosed with the customs dossier for submission or presentation;

a.3) Perform the supervision task prescribed Clause 4 Article 52 of this Circular.

b) The supervisory Sub-department of customs shall:

b.1) Complete the import procedures prescribed in Chapter II of this Circular.

b.2) Perform the tasks prescribed in Point d.1 Clause 4 Article 52 of this Circular;

b.3) Inspect and monitor movement of goods in the bonded warehouse in accordance with Clause 4 Article 52 of this Circular;

b.4) Perform the tasks prescribed in Point a.2 Clause 4 Article 51c of this Circular.

c) The following goods must not be imported to inland from a bonded warehouse:

Goods on the list of imports for which import procedures must be carried out at the checkpoint of import according to the Prime Minister’s Decision No. 15/2017/QD-TTg (except for bonded warehouses located within a seaport, land checkpoint or airport).

Customs procedures for import of the goods mentioned in Article 2 of Decision No. 15/2017/QD-TTg shall be carried out at the supervisory Sub-department of customs of the bonded warehouse or an appropriate Sub-department of Customs specified in Article 2 of Decision 15/2017/QD-TTg.

5. Customs procedures for sending goods from a bonded warehouse to another

a) Goods that are removed from the old bonded warehouse shall follow customs procedures prescribed in Clause 4 of this Article;

b) Goods that are delivered to the new bonded warehouse shall follow customs procedures prescribed in Clause 1 of this Article;

c) The period of goods retention in the bonded warehouse begins from the day on which goods enter the old bonded warehouse.

6. With regard to goods transported to a bonded warehouse from a checkpoint, another bonded warehouse or another location and vice versa that are under the management of the same Sub-department of Customs, the monitoring of goods being delivered between such locations shall be decided by Customs Department of the province.

7. If violations of law are suspected, the Director of the supervisory Sub-department of customs of the bonded warehouse shall decide whether to carry out a physical inspection before goods are delivered to or dispatched from the bonded warehouse. The result of physical inspection shall be written on form No. 06/PGKQKT/GSQL in Appendix V hereof.

8. The transfer of ownership of goods in bonded warehouses shall be carried out by goods owner upon sale of goods in accordance with Clause 8 Article 3 of the Law on Commerce. The owner of the bonded warehouse shall send the supervisory Sub-department of customs of the bonded warehouse a notification of the transfer of ownership of goods in the bonded warehouse. Procedures for delivering and dispatching goods are exempted. The period of goods retention in the bonded warehouse begins from the day on which goods are delivered to the bonded warehouse according to the bonded warehouse lease contract between the owner of the bonded warehouse and the former goods owner.

9. Reporting movement of goods in bonded warehouses in case movement of goods in bonded warehouse are not monitored according to Clause 4 Article 52 or Clause 2 Article 52a of this Circular.

a) The bonded warehouse owner shall monitor and finalize bonded warehouse lease contracts with goods owners. On every 15th of the first month of the next quarter, the bonded warehouse owner shall send the supervisory Sub-department of customs a written notification of goods condition and operation of the bonded warehouse (form No. 24/BC-KNQ/GSQL in Appendix V hereof); the supervisory Sub-department of customs shall send the report to the Customs Department, which will submit a consolidated report to the General Department of Customs on the 25^th of the first month of the quarter;

b) The supervisory Sub-department of customs is responsible for monitoring the warehouse inventory on the basis of customs declarations of goods sent to the bonded warehouse and the inventory software of the bonded warehouse owner; time limit for retention of goods in the bonded warehouse, compare with the notification of goods condition and operation of the bonded warehouse. If the quantity of goods in inventory is suspected, the Director of the supervisory Sub-department of Customs shall decide a site inspection, compare with information on the inventory software of the bonded warehouse owner.

10. Every year, the Customs Department shall inspect the operation of the bonded warehouse and the adherence to law of the bonded warehouse owner, then submit the inspection results to the General Department of Customs. Customs Departments shall carry out surprise inspections if violations of law are suspected.

11. Procedures for change of the checkpoint of export or return of goods that have been delivered to the checkpoint of export back to the bonded warehouse:

a) Customs dossier:

a.1) Independent transport declaration:

a.2) A declarant’s request for permission to take the goods back to the bonded warehouse for storage pending export. The request shall specify the name and address of the bonded warehouse, estimated storage period, which must not exceed the time limit specified in Clause 1 Article 61 of the Law on Customs): 01 original copy;

a.3) A notification of approval for the transport declaration (when goods are transported to the checkpoint of export from the bonded warehouse).

b) Customs procedures are the same as those specified in Article 51b of this Circular:

The customs official at the checkpoint of export and the supervisory Sub-department of customs of the bonded warehouse shall perform the following additional tasks:

b.1) If the shipment has not entered the CCA at the checkpoint of export: on the basis of the declarant’s request for permission to transport the goods back to the bonded warehouse, the supervisory Sub-department of Customs of the bonded warehouse shall inspect the seal and documents before initiating procedures for transporting goods to the bonded warehouse,  send the Sub-department of Customs at the checkpoint of export a notification, which is the basis for finalizing the independent transport declaration by updating information about arrival of goods;

b.2) If the shipment has entered the CCA and the declarant wishes to transport it back to the initial bonded warehouse or the bonded warehouse at the checkpoint of export: the Sub-department of Customs at the checkpoint of export shall inspect the quantity of goods that arrive at the checkpoint of export and request the declarant to open a new independent transport declaration before transporting the goods to the bonded warehouse. If goods are stored in a bonded warehouse at the checkpoint of export, the Sub-department of Customs at checkpoint of export shall send a notification to the supervisory Sub-department of customs of the initial bonded warehouse;

b.3) If the shipment has entered the CCA and the declarant wishes to export part of the shipment and transport the rest to the initial bonded warehouse or the bonded warehouse at the checkpoint of export: the Sub-department of Customs at the checkpoint of export shall inspect the quantity of exports and request the declarant to open a new independent transport declaration before transporting the goods to the bonded warehouse. If the goods are stored in a bonded warehouse at the checkpoint of export, the Sub-department of Customs at checkpoint of export shall send a notification to the supervisory Sub-department of customs of the initial bonded warehouse.

Article 92. (annulled)

Article 93. Customs procedures applied to exports/imports on an all-inclusive declaration

1. Customs procedures for exports/imports that are delivered before the customs declaration is registered:

a) Cases of application:

a.1) Exported, imported electricity;

a.2) Goods sold in international area at international airports (except duty-free goods);

a.3) Goods provided for passengers on international flights;

a.4) Aviation fuel for outbound aircraft;

a.5) Indirect exports that are delivered many times in a day or a month as prescribed in Clause 6 Article 86 of this Circular.

b)¹¹⁴ Responsibilities of customs declarant:

b.1) Complete the customs declaration according to Appendix II enclosed herewith;

b.2) Submit a customs dossier as prescribed in Article 16 of this Circular which contains documents certifying every delivery of goods (sale invoice, commercial invoice, goods dispatch invoice, etc.); compile a list of documents certifying deliveries of goods (form No. 27/THCT-KML/GSQL in Appendix V enclosed herewith) and submit them to the customs authority while following customs procedures.

Regarding certain special goods:

b.2.1) Regarding electricity exports and imports, the declarant shall cooperate with the customs authority and relevant units in declaring the monthly consumption on the first day of the succeeding month,  And issue a record confirmed by the parties. Within 30 days from the confirmation date, the declarant shall make the customs declaration and enclose the record with the customs dossier mentioned in Article 16 of this Circular;

b.2.2) Procedures for oil and gas supplied for outbound aircrafts shall be completed within 30 days.

c) Responsibilities of the customs authority:

After the declarant submits the customs dossier by the deadline advertisement prescribed in Point b of this Clause, the customs authority shall carry out customs procedures according to section 3 Chapter II of this Circular and shall not carry out physical inspection of goods.

2. Customs procedures for exports/imports that are delivered after the customs declaration is registered:

a) Goods that are delivered after the customs declaration is registered must satisfy the conditions in Clause 8 Article 25 of Decree No. 08/2015/ND-CP.

b) The declarant shall:

b.1) Make the customs declaration and submit the customs dossier prescribed in Article 16 of this Circular; submit 01 photocopy of the contract, export/import license issued by a competent authority (if such licensed is required by law) and present the original for comparison and issuance of the monitoring sheet;

b.2) The previous customs declaration that was grated customs clearance may be used to obtain customs clearance for each shipment;

b.3) Make additional declaration if accurate information about the shipment is received after the shipment is completely delivered.

c) The customs authority shall:

c.1) Receive, register the customs dossier;

c.2) Make a logbook of imports or exports (form No. 28/STD/GSQL in Appendix V enclosed herewith);

c.3) Carry out customs procedures for each shipment of exports/imports and write the quantity of each shipment in the logbook;

c.4) Compare the logbook with additional declaration after the shipment is completely exported/imported in order to confirm the total quantity of exports/imports.

3. Customs procedures for imports or exports on an all-inclusive declaration shall be followed at one Sub-department of Customs.

Article 94. Procedures for import of finance lease assets

1. Imports for the entities eligible for exemption of import duty on finance lease assets prescribed in Articles 14, 16, 17 and 19 of No. 134/2016/ND-CP

a) The finance lease enterprise that imports goods into Vietnam shall follow import procedures as follows:

a.1) Prepare the customs dossier in accordance with Clause 4 Article 16 of this Circular;

a.2) Follow customs procedures at the locations specified in Point a Clause 2 Article 85 of this Circular;

a.3) Follow the customs procedures specified in Chapter II of this Circular; specify the number, date of effective and date of expiration of the finance lease contract and the name of the finance lease enterprise.

The imported finance lease assets shall be given to the lessee as soon as they are granted customs clearance.

b) The Sub-department of Customs where the declaration is registered shall complete import procedures in accordance with Chapter II of this Circular;

c) If the finance lease assets on which import duty is exempt are not used for intended purposed after the finance lease contract is terminated or completed, the finance lease enterprise shall declare and pay the duty in accordance with Article 21 of this Circular.

2. Imports leased out to EPEs and enterprises in free trade zones

a) Procedures for import of finance lease assets:

The finance lease enterprise shall complete procedures for import of goods to be leased by the EPE or the enterprise in the free trade zone (the lessee) and used only in the free trade zone. To be specific:

a.1) Customs dossier: comply with Clause 3 Article 16 of this Circular;

a.2) Customs place: Complete customs procedures at the supervisory Sub-department of Customs of the lessee:

a.2.1) For EPEs: follow instructions in Point b.1 Clause 1 Article 58 of this Circular;

a.2.2) For enterprises in free trade zones: follow instructions in Point a Clause 2 Article 90 of this Circular.

a.3) Customs procedures: Follow the customs procedures specified in Chapter II of this Circular; specify the number, date of effective and date of expiration of the finance lease contract and the name of the finance lease enterprise; the declared value shall comply with Appendix II of Circular No. 39/2015/TT-BTC, the dutiable value, time and method for duty calculation shall comply with Article 4 and Article 5 of Circular No. 39/2015/TT-BTC.

The imports shall be given to the lessee as soon as they are granted customs clearance and their status quo must be maintained until the lessee completes the customs procedures specified in Point b of this Clause.

b) Procedures for delivery of goods between the finance lease enterprise and the lessee:

b.1) Customs dossier: Prepare the customs dossier in accordance with Article 16 of this Circular, enclose 01 copy of the finance lease contract with the customs dossier. Commercial invoices and VAT invoices are not required. If indirect export of the goods is subject to licensing, the license is not required in the customs dossier;

b.2) Customs place: Complete customs procedures at the supervisory Sub-department of Customs of the lessee;

b.3) Follow the customs procedures specified in Article 86 of this Circular; declare the customs value according to the prices written on the sale contract between the finance lease enterprise, the lessee and the foreign supplier; the type of invoice is “B”; do not write the invoice date and number; write the following in “Phần ghi chú” (“Notes”):

On the indirect export declaration: “hàng hóa cho (tên khách hàng thuê) thuê tài chính theo hợp đồng thuê tài chính số...” (“these goods are leased out to [name of the lessee] under the finance lease contract No. …”).

On the indirect import declaration: “hàng hóa thuê tài chính của (tên công ty cho thuê tài chính) theo hợp đồng thuê tài chính số...” (“these goods are leased out by [name of the lessor] under finance lease contract No. …”).

c) If the finance lease enterprise has imported the goods to inland before they are leased out to the lessee, the finance lease enterprise shall complete import procedures, declare and pay import duty as prescribed.

After the goods are received by the lessee, the finance lease enterprise will have the import duty refunded. If the goods are imported back to inland, the finance lease enterprise shall declare and pay import duty.

3. Imports leased out to other partners

In the cases where a finance lease enterprise imports goods and leases them out to a partner other than those mentioned in Clause 1 and Clause 2 of this Article, the finance lease enterprise shall declare and pay import duty thereon while following import procedures.

4. Goods directly imported from overseas finance lease enterprises

Customs procedures shall comply with Chapter II this Circular. Declared values shall comply with Appendix II of Circular No. 39/2015/TT-BTC, dutiable value, time and method for duty calculation shall comply with Article 4 and Article 5 of Circular No. 39/2015/TT-BTC.

Chapter V

HANDLING REFUSAL OF GOODS

Article 95. Refusal of goods

1. The consignee written on the bill of lading may refuse to receive goods in the following cases:

a) Goods are not conformable with the sale contract as prescribed in Article 39 of the Law on Commerce;

b) Goods are not conformable with the bonded warehouse lease contract or the consignor does not adhere to the terms of the bonded warehouse lease contract.

2. The customs authority shall not impose penalties if the consignee refuses to receive goods before the customs declaration classification result is given. The consignee that refuses to receive goods after the result is given shall incur penalties as prescribed by law.

Article 96. Handling refused goods

1. If the consignee refuses to receive goods because the consignor fails to adhere to the sale contract or bonded warehouse lease contract, the consignee shall submit a set of documents to customs authority which consists of:

a) A written notification of refusal of goods, specifying the reasons and solutions (reexport, destruction, confiscation, or selling at auction);

b) Documents proving that the consignor fails to adhere to the sale contract or bonded warehouse lease contract;

c) The notification and request for settlement of the consignor (if any).

If goods are sent to a wrong address, the consignee shall send the customs authority a written notification of refusal of goods.

2. Places for notifying refusal of goods:

a) If goods are under customs supervision at a checkpoint, the consignee shall notify the Sub-department of Customs at the checkpoint;

b) If goods are already transported to a bonded warehouse, CFS, or a customs place outside the checkpoint area, the consignee shall notify the Sub-department of Customs where the customs declaration is registered.

3. Based on documents the submitted by the consignee, the Sub-department of Customs where goods are supervised shall cooperate with the customs control team in carrying out a physical inspection of the entire shipment in order to classify and handle it as prescribed in Clause 4 of this Article.

4. Classification and handling

Goods refused by the consignee written on the bill of lading shall be classified and handled in accordance with the Circular of the Minister of Finance on handling of unclaimed goods in customs controlled areas. Additional instructions:

a) In case refused goods are re-exported: Based on the documents submitted by the consignee, the Sub-department of Customs where goods are supervised shall supervise re-export of goods from Vietnam’s territory right at the checkpoint of import;

b) In case refused goods are destroyed: The destruction shall be carried out by the Customs Department of the province. The destruction cost shall be deducted from deposit paid by the consignee’s or the incurred by the bonded warehouse owner;

c) If refused goods are confiscated and liquidated: The Customs Department of the province shall issue the decision on confiscation and liquidation. The revenues for liquidation after deducting costs shall be paid to state budget.

Chapter VI

PROCEDURES FOR ESTABLISHMENT, RELOCATION, EXPANSION, CONTRACTION, SHUTDOWN OF CUSTOMS PLACES, INLAND GOODS INSPECTION PLACES; OFF-AIRPORT CARGO TERMINAL

Article 97. (annulled)

Article 98. (annulled)

Article 99. (annulled)

Article 100. (annulled)

Article 101. (annulled)

Article 102. On-site goods inspection area

1. The on-site inspection shall be carried out where machinery, equipment, materials, components, supplies imported for construction of the factory, building, for execution of a project, serving manufacturing of goods or exports are gathered.

2. Establishment procedures:

a) The enterprise shall send the Customs Department of the province in which the construction or factory is located an application for recognition of an on-site inspection area which is enclosed with the diagram of area;

b) Within 05 working days from the day on which sufficient documents are received, the Customs Department shall examine the documents, carry out a site inspection, and issue a decision on recognition which is effective for 02 years from its issuance date. If the enterprise wishes to extend this period upon expiration, Customs Department shall consider extending it for not more than 02 years.

If the proposed location does not satisfy customs inspection requirements, the enterprise must be notified in writing.

3. The enterprise shall prepare the site and inspection equipment at the construction site/factory, and only use goods for manufacturing or construction after they are granted customs clearance by the customs.

4. After the construction, installation is completed or the factory no longer needs the customs authority to carry out physical inspection of goods at such area, the enterprise must send the Customs Department of the province a written request for shutdown of the inspection area.

Chapter VII

TAX EXEMPTION, TAX REDUCTION, TAX REFUND AND TAX ADMINISTRATION OF EXPORTS AND IMPORTS

Section 1. Cases of tax exemption, procedures for tax exemption

Article 103. Cases of tax exemption

1. Goods temporarily imported or temporarily exported to participate in fairs, exhibitions, product introduction; machinery, equipment, professional instruments temporarily imported or temporarily exported serving conventions, seminars, feasibility study, sports competition, art performances, medical examination and treatment; components and spare parts for replacement, repair of sea-going vessels, foreign aircraft; machinery and equipment temporarily imported to serve research and development of products; temporarily imported machinery, equipment, professional instruments that are eligible for tax exemption according to Clause 17 of this Article or might be eligible for tax refund according to Clause 9 Article 114 of this Circular shall be exempt from import duty upon temporary import and exempt from export duty upon re-export, or exempt from export duty upon temporary export and exempt from import duty upon re-import.

Tax shall be charged if goods are not re-exported or re-imported by the deadline prescribed in Decree No. 08/2015/ND-CP.

2. Belongings of Vietnamese entities or foreign entities brought into Vietnam or to abroad within the duty-free allowance upon their entry/exit, including:

a) Belongings carried along by foreign entities when they are permitted to reside or work in Vietnam at the invitation of competent authorities or when they leave Vietnam at the end of the period of residence/work in Vietnam;

b) Belongings of Vietnamese entities that are permitted to take them abroad for business and work, and are imported back in Vietnam at the end of the period;

c) Belongings carried along by Vietnamese families/individuals that are residing overseas and permitted to reside in Vietnam or Vietnamese families/individuals permitted to reside overseas; belongings carried along by foreigners when they are permitted to reside in Vietnam or when they are permitted to reside overseas.

Among the cars, motorbikes carried along by families/individuals when they are permitted to reside in Vietnam, tax exemption is only granted to one piece of a type.

Belongings shall be identified in accordance with Clause 5 Article 5 of the Law on Export and import duty and its guiding documents.

3. Exports or imports of foreign entities provided with diplomatic immunity and privileges in Vietnam shall comply with the Ordinance on diplomatic immunity and privileges of diplomatic missions, consular offices, representative agencies of international organizations, and its guiding documents.

4. Goods exported or imported for processing under contracts are exempt from export duty, import duty as prescribed in Clause 4 Article 12 of Decree No. 87/2010/ND-CP, including:

a) Goods exempt from tax under processing contracts include:

a.1) Raw materials/supplies imported, exported for processing;

a.2) Imported, exported supplies that are used during the manufacturing or processing (paper, chalk, pen, marker, pins, printing ink, glue brush, printing frame, polishing oil, etc.);

a.3) Goods imported, exported as samples serving processing operations;

a.4) Machinery and equipment imported, exported serving processing operations as agreed in the processing contract. They must be re-export or re-import upon the expiration of the processing contract. Otherwise, tax must be declared and tax as prescribed. If they are retained as gifts, export duty/import duty shall be exempt as instructed in Clause 4 Article 107 of this Circular;

a.5) Processed products that are re-exported (if export duty is incurred);

a.6) Finished products imported to be attached on processed products or packed with processed products as full packs to be exported; components, parts imported serving repair of processed exports are eligible for tax exemption as if raw materials/supplies imported for inward processing if all of the conditions below are satisfied:

a.6.1) They are mentioned in the processing contract or its appendices;

a.6.2) They are managed as if raw materials/supplies imported for inward processing.

a.7) Goods imported for inward processing and permitted to be destroyed in Vietnam as prescribed by law, provided procedures prescribed in this Circular are completed.

b) With regard to raw materials/supplies that are manufactured or purchased in Vietnam by the processor and subject to export duty, the declarant shall declare, calculate export duty on such raw materials/supplies on the declaration of processed goods to be exported (including exported products in the form of indirect export).

c) Goods exported to abroad for outward processing shall be exempt from export duty. When they are re-imported to Vietnam, import duty on processed imports must be paid (tax shall not be imposed on the value of raw materials/supplies exported under the processing contract). Import duty is imposed according to the quantity of processed products that are imported, their origins which are determined according to regulations on origins of the Ministry of Industry and Trade;

d) Import duty on raw materials/supplies, machinery, and equipment and processed products used as payment for processing by the foreign party shall be charged upon their import.

dd) Import duty on waste and rejects within the consumption rate and rate of loss that satisfy requirements in Article 30 of Decree No. 187/2013/ND-CP and are agreed in the processing contract is similar to waste, rejects imported as raw materials/supplies for manufacturing of domestic exports prescribed in Article 71 of this Circular.

5. Exports or imports within the duty-free allowance of individuals entering, exiting Vietnam; goods within duty-free allowance sent by expressed mail as prescribed by the Government and the Prime Minister.

a) Exports or imports within the duty-free allowance for luggage of individuals entering, exiting Vietnam:

a.1) For exiting individuals: Except for the goods on the list of goods banned from export of goods subject to conditions for export, duty-free allowance is not imposed upon other items in the luggage of an individual exiting Vietnam;

a.2) Individuals entering Vietnam:

a.2.1) Duty-free allowance shall comply with regulations of the Prime Minister on duty-free allowance imposed upon gifts and luggage of individuals entering, exiting Vietnam;

a.2.2) If goods imported in excess to the duty-free allowance shall incur import duty. If the total tax payable is smaller than VND 100,000, it will be exempt. The entering individual may select certain items in the luggage on which tax will be paid;

b) Goods sent by express mail:

Tax shall be exempt if the value of goods sent by express mail is within the duty-free allowance according to regulations of the Prime Minister on value of duty-free allowance for imports sent by express mail. If imports exceed the duty-free allowance, tax on the whole shipment shall be paid. If tax payable on the whole shipment is smaller than VND 50,000, it will be exempt.

6. Goods traded, exchanged by border residents are exempt from export duty and import duty if they do not exceed the duty-free allowance. Otherwise, the quantity of goods that exceeds the allowance shall incur tax.

The Prime Minister shall issue regulations on border residents and duty-free allowance for goods traded/exchanged by border residents.

7. Goods imported as fixed assets of projects of investment in the fields eligible for preferential import duty prescribed in Appendix I of the Government's Decree No. 87/2010/ND-CP or administrative divisions eligible for preferential import duty prescribed in Decree No. 218/2013/ND-CP, Decree No. 91/2014/ND-CP, and Decree No. 53/2010/ND-CP; projects of investment funded by ODA exempt from import duty include:

a) Machinery and equipment that:

a.1) suit the field, target, and scale of the project; and

a.2) comply with regulations on fixed assets in Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance;

b) Means of transport in a technological line that cannot be domestically manufactured; worker shuttle vehicles including passenger vehicles with 24 seats or more and watercraft:

b.1) The list of dedicated means of transport mentioned in this Point shall be compiled by the Ministry of Planning and Investment;

b.2) The list or criteria for identification of means of transport in technological lines mentioned in this Point shall be compiled by the Ministry of Science and Technology.

c) Components, parts, detachable parts, fittings, molds, accessories that are used for assembly of complete machinery, equipment, and means of transport eligible for tax exemption mentioned in Point a Decree Point b of this Clause shall be eligible for tax exemption if :

c.1) They are components, parts of machinery, equipment, and means of transport imported as complete knockdown kits;

c.2) They are components, parts, detachable parts, fittings, molds, accessories used for assembling, connecting machinery and equipment together in order to ensure the normal operation of the e-customs system of machinery and equipment.

d) Raw materials/supplies that cannot be domestically manufactured used for manufacturing of machinery and equipment in technological lines or components, parts, detachable parts, fittings, molds, accessories mentioned in Point c of this Clause that are used for assembly of complete machinery and equipment mentioned in Point a of this Clause.

The list of raw materials/supplies that can be domestically manufactured which is the basis for granting tax exemption shall be compiled in accordance with regulations of the Ministry of Planning and Investment;

e) Building materials that cannot be domestically manufactured.

The list of building materials that can be domestically manufactured which is the basis for granting tax exemption shall be compiled in accordance with regulations of the Ministry of Planning and Investment.

8. Permissible imported plant varieties, animal breeds serving execution of projects of investment in agriculture, forestry, aquaculture.

The list of permissible imported plant varieties and animal breeds which is the basis for granting tax exemption shall be compiled in accordance with regulations of the Ministry of Agriculture and Rural Development.

9. Tax exemption for imports mentioned in Clause 7 and Clause 8 of this Article also applies to project expansion, change or innovation of technology.

10. The first import of goods mentioned in Appendix II enclosed with Decree No. 87/2010/ND-CP shall be exempt from tax if they are imported as fixed assets of projects eligible for preferential import duty, ODA-funded projects in construction of hotels, office buildings, apartments for lease, housing, shopping malls, technical services, supermarkets, golf courses, tourist resorts, sports centers, entertainments centers, medical facilities, training institutions, cultural centers, finance, banking, insurance audit, consultancy establishments.

The projects of which imports are exempt from tax exemption for the first time as prescribed in this Clause shall not be granted the tax exemption mentioned in other Clauses of this Article.

11. Imports serving petroleum activities, including:

a) Machinery and equipment that satisfy the conditions in Point a Clause 7 of this Article; dedicated means of transport serving petroleum activities; worker shuttles including passenger cars with 24 seats or more and watercraft; components, parts, detachable parts, fittings, molds, accessories that are installed to or used together with the aforesaid machinery, equipment, and dedicated means of transport that satisfy conditions in Point c Clause 7 of this Article.

The list or criteria for identification of dedicated means of transport serving petroleum activities mentioned in this Point shall be compiled by the Ministry of Science and Technology;

b) Supplies serving petroleum activities that cannot be domestically manufactured.

The list of supplies serving petroleum activities that can be domestically manufactured which is the basis for granting tax exemption shall be compiled in accordance with regulations of the Ministry of Planning and Investment;

c) Medical equipment and emergency medicines on oil rigs and floating works confirmed by the Ministry of Health;

d) Office equipment serving petroleum activities;

dd) Other temporary imports serving petroleum activities.

In case the goods mentioned in this Clause are imported by a sub-contractor or another entity, including those imported directly, via entrustment, bidding, via lease and sublease to supply for entities engaged in petroleum exploration and extraction under a petroleum service contract or goods supply contract, they are also exempt from import duty.

12. With regards to goods of shipyards, exported sea-going vessels shall be exempt from export duty. Import duty on the following articles is exempt:

a) Machinery and equipment imported as fixed assets that satisfy the conditions in Point a Clause 7 of this Article;

b) Means of transport in the technological lines as fixed assets.

The list or criteria for identification of means of transport in technological lines mentioned in this Point, which is the basis for granting tax exemption, shall be compiled by the Ministry of Science and Technology;

c) Raw materials/supplies, semi-finished products serving ship building that cannot be domestically manufactured.

The list of raw materials/supplies and semi-finished products serving ship building that can be domestically manufactured, which is the basis for granting tax exemption, shall be compiled in accordance with regulations of the Ministry of Planning and Investment.

13. Import duty on raw materials/supplies that cannot be domestically manufactured and are imported to directly serve production of software programs.

The list of raw materials/supplies directly serving production of software programs that can be domestically manufactured, which is the basis for granting tax exemption, shall be compiled in accordance with regulations of the Ministry of Planning and Investment.

14. The following goods imported for R&D shall be exempt from import duty: machinery, equipment, spare parts, supplies, means of transport that cannot be domestically manufactured, technologies unavailable in Vietnam; documents, books, newspapers, academic journals, and digital sources of information about science and technology.

The list of machinery, equipment, spare parts, supplies, means of transport directly serving R&D that can be domestically manufactured, which is the basis for granting tax exemption, shall be compiled in accordance with regulations of the Ministry of Planning and Investment.

15. Import duty on raw materials/supplies and components that cannot be domestically manufactured and are imported to serve the manufacturing of projects of investment in the following fields and areas shall be exempt for 05 years from commencement date of manufacturing:

a) The fields in which investment is encouraged prescribed in Appendix I enclosed with Decree No. 87/2010/ND-CP (except for projects of manufacturing/assembly of cars, motorbikes, air conditioners, heaters, refrigerators, washing machines, electric fans, dish washing machines, disc players, sound systems, electric irons, water heaters, hair dryers, hand dryers, alcohols, beer, tobacco, and other articles on which import duty is not exempt according to the Prime Minister’s decisions);

b) Extremely disadvantaged areas on the List of areas eligible for preferential corporate income tax enclosed with Decree No. 218/2013/ND-CP, Decree No. 91/2014/ND-CP , and Decree No. 53/2010/ND-CP (except for projects of manufacturing/assembly or cars, motorbikes, air conditioners, heaters, refrigerators, washing machines, electric fans, dish washing machines, disc players, sound systems, electric irons, water heaters, hair dryers, hand dryers, alcohols, beer, tobacco, and other articles on which import duty is not exempt according to the Prime Minister’s decisions).

The 5-year tax exemption period begins on the day on which the manufacturing is commenced, which is confirmed by the management board of the industrial park, export-processing zone, hi-tech zone, economic zone, etc. where the enterprise is operating, or confirmed by the Department of Industry and Trade of the province in which project is located (if the project is not located within the aforementioned zones).

The list of raw materials/supplies and components that can be domestically manufactured, which is the basis for granting tax exemption, shall be compiled in accordance with regulations of the Ministry of Planning and Investment.

The taxpayer must pay tax on the quantity of imported raw materials/supplies and components that exceed the manufacturing demand after the 5-year tax exemption period expires.

16. Goods manufactured, processed, recycled, assembled within a free trade zone without using imported materials or components shall be exempt from import duty when they are imported to inland. If imported materials or components are used, import duty shall be paid when such goods are imported to inland. The basis and calculation method of import duty are instructed in Clause 2 Article 40 of this Circular.

17. Machinery, equipment, means of transported temporarily imported to Vietnam by a foreign contractor to serve an ODA project in Vietnam shall be exempt from import duty upon temporary import and exempt from export duty upon re-export. At the expiration of the time limit for project execution, the foreign contractor must re-export the goods. Liquidation or transfer of goods in Vietnam instead of re-export is subject to permission by competent authorities. In this case import duty shall be paid as prescribed.

Passenger cars with fewer than 24 seats and cars designed for transporting both passengers and cargo that are equivalent to passenger cars with fewer than 24 seats must not be temporarily imported for re-export. Any foreign contractor that wishes to import them to Vietnam must pay import duty. When the construction is completed, the foreign contractor must re-export the vehicles that were imported and receive a refund of the import duty that was paid. The refund level is specified in Clause 9 Article 114 of this Circular.

18. Raw materials/supplies and components that cannot be domestically manufactured and imported to serve the manufacturing of projects in border economic zones shall be exempt from tax as prescribed by the Prime Minister on financial policies on border economic zones.

19. Goods imported for sale in duty-free shops under the Prime Minister’s decisions shall comply with instructions of the Ministry of Finance.

If complimentary goods, sample goods are provided free of charge by the foreign party for a duty-free shop to sell together with goods therein, such complimentary goods and sample goods are exempt from import duty. Both complimentary goods and sample goods must be supervised by the customs authority as if goods imported for sale in duty-free shops.

20. Tax exemption is special cases prescribed in Clause 20 Article 12 of Decree No. 87/2010/ND-CP.

21. Goods exempt from import duty under international agreements

22. Additional instructions:

a) In case an entity eligible for exemption of tax on goods imported as fixed assets as prescribed in this Article does not import goods but instead receives goods exempt from import duty from another entity in Vietnam, then the transferee is still eligible for exemption of import duty and the transferor is not required to pay tax arrears as long as the transfer price is not inclusive of import duty;

b) The entrusted importer or successful bidder for goods import (the price for goods supply under the entrustment contract or the successful bid is exclusive of import duty) that supplies imports for entities eligible for exemption of import duty prescribed in Clauses 7 – 18 of this Article is also eligible for exemption of import duty on the goods imported;

c) Goods, equipment imported as fixed assets of a preferential project and transferred to another entity (change of project investor) are still eligible for exemption of impart tax if all of the conditions below are satisfied:

c.1) At the time of transfer, the project is still eligible for investment incentives according to the Law on Export and import duty and its guiding documents;

c.2) Transfer prices for machinery and equipment as fixed assets are exclusive of import duty;

c.3) The transferee (new investor) is the investor in the transferred project according to the adjusted certificate of investment.

Within 10 days from the transfer date, the transferor and the transferee must declare the transfer at the customs authority where the list of duty-free goods is registered.

d) Any finance lease company that imports machinery, equipment, and means of transport and leases them out to an entity eligible for exemption of import duty prescribed in Clause 7, Clause 9, Clause 11, Clause 12, and Clause 14 of this Article is also eligible for exemption of import duty as if goods are directly imported by the project investor if the all of the following conditions are satisfied:

d.1) The rent under the finance lease contract is exclusive of import duty;

d.2) Imports that are exempt from tax are deducted from the list of duty-free goods and monitoring sheet for duty-free goods of preferential projects made by its investor.

When the finance lease contract expires, if leased goods that are exempt from tax are not used for the preferential project as intended, the finance lease contract shall pay tax as instructed in Article 21 of this Circular. Other imports must not be used for the preferential project instead of the leased goods on which import is exempt.

dd) With regard to promoted project issued with an investment license and certificate of investment incentives before Decree No. 87/2010/ND-CP comes into force, if the export/import duty incentives on such investment license and certificate of investment incentives are more beneficial than those prescribed in Decree No. 87/2010/ND-CP, the more beneficial incentives shall apply if all of the conditions below are satisfied:

dd.1) The Investment license and certificate of investment incentives are unexpired and the investment incentive terms are unchanged.

The incentives on the investment license, certificate of investment incentives are conformable with law at the time of their issuance;

dd.2) The list of duty-free goods is registered as prescribed.

If the import/export duty incentives on the investment license or certificate of investment incentives are less beneficial than those prescribed in Decree No. 87/2010/ND-CP, the latter may be applied for the remaining incentive period of the project.

Article 104. Registration of list of imports, exports exempt from tax (hereinafter referred to as “duty-free goods”)

1. Cases in which the List of duty-free goods must be registered:

The goods mentioned in Clause 1, Clause 4, and Clause 5 Article 12 of Decision No. 72/2013/QD-TTg, Clause 7, Clause 8, Clause 9, Clause 10, Clause 11, Clause 12, Clause 13, Clause 14, Clause 15, Clause 16, Clause 18, and Clause 21 Article 103 of this Circular.

2. The list of duty-free goods must suit the business lines, targets, scale, capacity of the project, and shall be compiled once for the entire project execution process or for each stage, each item of the project (if the certificate of investment, economic – technical argument, documents of the project show that the project is divided into various stages or items), or each compound, technological line if goods are compounds or technological lines.

If the list for the entire project execution process or each state, item, compound, line of the project is incorrect or has to be changed, the declarant may adjust it as long as documents proving such adjustment is appropriate are submitted to the customs authority before goods are imported.

3. Goods users (project investor, shipyard owner, etc.) shall register the list of duty-free goods (form No. 13/DKDMMT/TXNK in Appendix VI enclosed herewith if a paper list is registered). If the general contractor or sub-contractor or a finance lease company imports goods instead of the project investor, the contractor or finance lease company shall use the list of duty-free goods registered with the tax authority by the investor.

4. Places to registering the list

The Customs Department of the province where the project is executed (if identifiable) or the Customs Department of the province in which the headquarter is located (if the Customs Department of the province where the project is executed is not identifiable) or the Customs Department of the nearest province (if there is no customs authority in the province) The Director of Customs Department shall appoint a capable unit to grant registration of the list of duty-free goods.

If a Customs Department is in charge of multiple provinces, its Director may also appoint the supervisory Sub-department of Customs of the province to grant registration of the List of duty-free goods to the projects located therein.

5. Application for registration

When registering the list of duty-free goods with the customs authority, the taxpayer that registers the list shall submit an application to the customs authority, which consists of:

a) A registration form No. 14/CVDKDMMT/TXNK in Appendix VI enclosed with specifying the quantity of goods, reasons for tax exemption: 01 original copy;

b) A list of duty-free goods if it is not registered on the e-customs system: 02 original enclosed with 01 monitoring sheet (form No. 15/PTDTL/TXNK in Appendix VI enclosed herewith).

6. The basis for the declarant to register the list of duty-free goods with the customs authority:

a) The fields or administrative division eligible for import duty incentives as prescribed by relevant regulations of law;

b) The list of goods issued by a competent authority in the following cases:

b.1) The list of machinery, equipment, spare parts, dedicated means of transport, raw materials/supplies, semi-finished products that can be domestically manufactured according to regulations of the Ministry of Planning and Investment;

b.2) The list or criteria for identification of dedicated means of transport in technological lines compiled by the Ministry of Science and Technology;

b.3) The list of permissible imported plant varieties and animal breeds compiled by the Ministry of Agriculture and Rural Development;

b.4) The list of equipment, the first import of which is exempt from import duty according to Appendix II and Article 12 of Decree No. 87/2010/ND-CP;

b.5) The list or criteria for identification of dedicated means of transport serving petroleum activities compiled by the Ministry of Science and Technology;

b.6) The list of medical equipment and emergency medicines on oil rigs and floating works confirmed by the Ministry of Health;

b.7) The list or criteria for identification of dedicated means of transport in technological lines that are fixed assets of shipyards issued by the Ministry of Science and Technology;

b.8) The list of machinery, equipment, spare parts, supplies, means of transport directly serving R&D that can be domestically manufactured issued by the Ministry of Planning and Investment.

7. The registration must be applied for before the first declaration of exports/imports of the project, item, or stage, or expanded project is registered.

8. The taxpayer shall:

a) Register, adjust the list of duty-free goods vie the e-customs system as follows (unless registration of the list via the e-customs system is not available):

a.1) Provide information about the list of duty-free goods according to standard format and criteria on the e-customs system;

a.2) Submit documents enclosed with the application for registration or adjustment of the list of duty-free goods prescribed in this Article;

a.3) Receive feedbacks from the customs authority via the e-customs system;

a.4) Retain documents that are the basis for identification of duty-free goods and present them to the customs authority or a competent authority during inspection.

b) Determine the need for duty-free goods and compile the list of duty-free goods (hereinafter referred to as “duty-free list”) as prescribed;

c) Take legal responsibility for the accuracy and truthfulness of the duty-free goods on the list and using them for appropriate purposes.

9. Responsibilities of the customs authority:

a) The customs authority shall receive and process the application within 10 working days from the day on which it is received as follows:

a.1) If goods are not eligible for tax exemption, the customs authority shall notify the applicant in writing of the refusal to grant the registration.

If the field or location of the project is eligible for investment incentives but goods on the list of duty-free goods are not suitable for the target, scale of the project, the customs authority shall instruct the applicant to adjust the list;

a.2) If the basis for identification of duty-free goods prescribed in Point a.1 is not sufficient, the tax authority shall accept the information provided by the applicant, record it to the logbook, append the seal on 02 copies of the list of duty-free goods and 01 copy of the monitoring sheet in case of registration of a paper list; (01 copy of the list of duty-free goods and 01 copy of the monitoring sheet shall be given to the taxpayer; 01 copy of the list of duty-free goods shall be retained by the customs authority);

a.3) If the basis for identification of goods that satisfy the conditions in Point a and Point c Clause 7 of Article 103 is not ample at the time of registration of the list of duty-free goods, the customs authority where the list is registered shall write a note on the list and the monitoring sheet for comparison upon import or for post-clearance inspection;

a.4) Write a note of the document inspection result on the list of duty-free goods for the Sub-department of Customs where export/import procedures are followed to carry out inspection and comparison upon import of goods or for post-clearance inspection.

b) If the list of duty-free goods is registered via the e-customs system, the customs authority shall:

b.1) receive and process the application in accordance with regulations of this Article;

b.2) issue an identification number, enter information about the result on the e-customs system;

b.3) give feedbacks to the declarant via the e-customs system;

c) Reporting:

Every 03 months, not later than the 10th of the first month of the next quarter, the Customs Department where the list of duty-free goods is registered shall make a lists of duty-free goods registered therein and send a report to the General Department of Customs (form No. 16/BCTHDMMT/TXNK in Appendix 16 VI enclosed herewith);

d) The Director of the Customs Department shall cooperate with competent authorities to collect information serving the inspection of applications for lists of duty-free goods as prescribed in Point a of this Clause, carry out post-clearance inspection to determine whether the duty-free goods are used for appropriate purposes, and impose penalties for violations.

The customs authority shall inspect all the cases of goods imported under international agreements within 03 years from the time of registration of the list of duty-free goods or the time of import of duty-free goods.

10. After the customs authority confirms the registration of the list of duty-free goods and the monitoring sheet, if the list is found incorrect (such as the quantity of goods exceeds the scale of the project; categories of goods are not appropriate for the target and purposes, etc.), the customs authority where the list is registered shall:

a) Request the applicant to adjust the list;

b) Inspect the adjustment and update the result;

c) Collect tax on the excess quantity of goods compared to the adjusted goods.

11. In case the certificate of investment of a project is revoked:

a) The customs authority where the list of duty-free goods (hereinafter referred to as “duty-free list”) is registered shall:

a.1) Remove the list of duty-free goods from the e-customs system after checking and making a backup outside the e-customs system as instructed by the General Department of Customs.

If a physical duty-free list has been registered, it shall be revoked;

a.2) Notify and request customs authorities nationwide to stop granting tax exemption to goods on the duty-free list.

b) The customs authorities that granted tax exemption to the project shall collect tax as prescribed.

12. In case of registration of a paper list, if the list and the monitoring sheet is lost, according to the confirmation of Customs Departments of other provinces of the loss of the list and the monitoring sheet, the customs authority where the list is registered shall check and reissue the list of duty-free goods and monitoring sheet for the goods pending export/import of the project.

The list of duty-free goods and monitoring sheet shall be reissued as follows:

a) An application for reissuance consists of:

a.1) An application form for reissuance of the list of duty-free goods and monitoring sheet specifying the reasons for losing the list and the monitoring sheet;

a.2) The list of duty-free goods and the monitoring sheet issued by the customs authority where the last shipment was processed before the loss (01 photocopy certified by the customs authority where goods are imported).

b.2) In case the monitoring sheet is lost:

b.2.1) According to the notification and the request for reissuance of the monitoring sheet, the customs authority shall:

b.2.1.1) Notify the Customs Departments of other provinces of the cancellation of the lost monitoring sheet, request them to confirm the quantity of duty-free goods exported/imported (the numbers and dates of the list and monitoring sheet must be specified);

b.2.1.2) Within 10 days from the receipt of the notification, the Customs Departments of other provinces shall check customs dossier; export and import data system, determine the quantity of duty-free goods exported, imported according to the list of duty-free goods and monitoring sheet, send a written confirmation to the notifying customs authority; suspend processing tax on the next shipment of goods on the list of duty-free goods and monitoring sheet that are lost until new ones are reissued.

b.2.2) After receiving the confirmations of quantity of exports/imports from other Customs Departments, the customs authority shall:

b.2.2.1) Calculate the total quantity of exports/imports according to the list of duty-free goods and the monitoring sheet that were issued;

b.2.2.2) Verify the quantity of duty-free goods of the project and the use of them before reissuing the monitoring sheet;

b.2.2.3) Reissue the monitoring sheet for the remaining quantity of goods pending export/import;

b.2.2.4) Write “CẤP LẠI LẦN 1” (“1st reissuance”) on the reissued monitoring sheet;

b.2.2.5) Impose penalties for violations against according to retention of documents.

The time limit is 05 working days from the day on which confirmations are received from other Customs Departments.

Within 01 years from the reissuance of the list and monitoring sheet, the customs authority shall carry out a post-clearance inspection of the project.

Article 105. Documents and procedures for tax exemption

1. The customs dossier specified in this Circular shall be tax exemption documents.

In case the taxpayer faces objective difficulties and other cases in which export duty, import duty is exempt prescribed by the Government, import duty is exempt, it is required to have written confirmation of the difficulties provided by a competent authorities.

2. Procedures for granting tax exemption:

a) If registration of a duty-free list is not required:

a.1) The taxpayer shall calculate and declare the amount of exempt tax on each article (except for goods imported for processing). The customs declaration is similar to the case in which tax has to be paid. The customs authority shall compare the tax exemption documents and the amount of tax to be exempt with applicable regulations to carry out procedures for granting exemption to each of the customs declaration as prescribed.

If the customs authority determines that exports or imports are not eligible for tax exemption as declared, tax shall be collected and penalties shall be imposed (if any);

a.2) In case the taxpayer faces objective difficulties and other cases in which export duty, import duty is exempt prescribed by the Government:

a.2.1) The taxpayer shall determine the amount of exempt tax and submit a written request (enclosed with relevant documents) to the General Department of Customs (the General Department of Customs shall send a report to the Ministry of Finance, and the Ministry of Finance shall request the Prime Minister to consider granting tax exemption);

a.2.2) The General Department of Customs shall check all documents. If documents are not satisfactory or the reasons for tax exemption must be clarified, the taxpayer shall be notified in writing. After the basis is ample, the General Department of Customs shall send a draft report to the Ministry of Finance, which is then submitted to the Prime Minister;

a.2.3) According to the directive of the Prime Minister, the Ministry of Finance shall send a notification to taxpayer and relevant customs authority;

a.2.4) The customs authority where procedures for export/import of goods are followed shall grant exemption of export duty/import duty on the corresponding quantity of goods or collect tax in full as directed by the Prime Minister.

b) If registration of a duty-free list is required:

b.1) The taxpayer and customs authority shall follow the instructions in Point a.1 Clause 2 of this Article;

b.2) The e-customs system shall automatically deduct the corresponding quantity exports or imports according to the list of duty-free goods.

In case of registration of a paper list, apart from the customs procedures mentioned in Point a.1 Clause 2 of this Article, the customs authority shall update the quantity, deduct the quantity of duty-free goods that are exported/import on the original monitoring sheet, and append signatures. 01 photocopy of the duty-free list and monitoring sheet on which the names, quantity of duty-free goods that are exported/imported are specified shall be kept together with the customs dossier (even if the duty-free goods are transferred to another entity that is also eligible for tax exemption).

If tax exemption is granted to a compound or machinery line that must be divided into multiple shipments in order to be assembled into a complete compound or machinery line, thus goods quantity cannot be deducted importation, then the deduction shall be carried out after the compound or machinery line is completely imported. To be specific:

The taxpayer shall import the shipments at 01 Sub-department of Customs and estimate the time of completion of the import.

At the time of import, the taxpayer must declare the specific quantity, names of goods to be imported, and specify which articles are on the registered list of duty-free goods.

Within 15 days from import the last shipment of each compound or machinery line, the taxpayer shall aggregate the import declarations in order for the customs authority to monitor and deduct the quantity of goods on the monitoring sheet.

The Director of Customs Department shall decide the cases in which goods quantity cannot be deducted at the time of importation and carry out post-clearance inspection in order to determine whether declared duty-free goods are appropriately used for the project according to applicable regulations, and impose penalties for any violation that is committed;

b.3) The customs authority shall only grants tax exemption if the customs declaration is registered after the list of duty-free goods is registered. The Director of the Customs Department where export/import procedures are followed shall cooperate with the Customs Department where the list of duty-free goods is registered in considering the cases in which the customs declaration that is registered before the registration date of the list;

b.4) Within 30 days from the day on which exported/import goods are completed deducted by the e-customs system, the customs authority where the list of duty-free goods is registered shall remove the list from the System after it is checked and backed up as instructed by the General Department of Customs.

In case of registration of a paper list, after the quantity of imports on the monitoring sheet is completely deducted, the customs authority that processes the last shipment shall make a confirmation on the monitoring sheet, keep 01 photocopy, give 01 photocopy to the declarant, and send the original to the customs authority which issued the monitoring sheet.

If the customs authority where the list is registered also processes the last shipment, after the quantity of imports on the monitoring sheet is completely deducted, the customs authority shall keep the original for inspection of the import, use of duty-free goods, and give 01 photocopy to the declarant.

3. Exemption of tax on exports or imports sent by express mail shall comply with the Circular of the Ministry of Finance on customs procedures applied to exports and imports sent by express mail.

Article 106. Reporting, inspecting the use of imported duty-free goods

1. Reporting time:

Every year, within 90 days from the end of the fiscal year, the taxpayer that registered the list of duty-free goods shall submit a report on the use of imported duty-free goods during the fiscal year to the customs authority where the list is registered.

2. The report shall specify:

a) The use of imported duty-free goods:

a.1) The quantity of imports used for duty-free purposes;

a.2) The quantity of imports used for other purposes;

a.3) The quantity of imports that is unused;

a.4) The imported duty-free goods recorded as fixed assets according to Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance.

b) The list of deduction of imported duty-free goods shall be monitored by the taxpayer.

The report contents must comply with form No. 17/BCKT-NKMT/TXNK in Appendix VI enclosed herewith.

3. Late submission of the report shall result in administrative penalties as prescribed by law. If the taxpayer fails to submit the report within 30 days from the deadline for submitting the report, the customs authority shall update information about the taxpayer’s conformity with law on the risk management system and carry out a post-clearance inspection at the taxpayer’s premises.

4. The customs authority where the list of duty-free goods is registered shall:

a) Receive, review, analyze, and retain reports on use of duty-free goods;

b) Carry out inspection at taxpayers’ premises according to decisions of the Director of the Customs Department. Inspections shall be carried out in accordance with Chapter VIII of this Circular;

c) Collect tax fully and impose penalties in the following cases:

c.1) Duty-free goods are used for inappropriate purposes;

c.2) Goods that are not eligible for tax exemption are declared as duty-free goods and granted customs clearance according to the taxpayer’s declaration

c.3) The total quantity of imported raw materials/supplies exceeds the demand for duty-free goods for 05 years according to Clause 15 and Clause 18 Article 103 of this Circular.

Section 2. Cases of consideration of tax exemption, procedures for consideration of tax exemption

Article 107. (annulled)

Article 108. (annulled)

Article 109. (annulled)

Article 110. (annulled)

Section 3. Cases of consideration of tax reduction, procedures for consideration of tax reduction

Article 111. (annulled)

Article 112. (annulled)

Article 113. (annulled)

Section 4. Tax refund, tax cancellation; procedures for tax refund, tax cancellation

Article 114. (annulled)

Article 115. (annulled)

Article 116. (annulled)

Article 117. (annulled)

Article 118. (annulled)

Article 119. (annulled)

Article 120. (annulled)

Article 121. (annulled)

Article 122. (annulled)

Article 123. (annulled)

Article 124. (annulled)

Article 125. (annulled)

Article 126. (annulled)

Article 127. (annulled)

Article 128. (annulled)

Article 129. Procedures for receiving and processing applications for tax refund and tax cancellation

1. Responsibilities of the taxpayer

a) Complete the tax refund application form No. 01 in Appendix IIa hereof and send it through the e-customs system to the customs authority to which tax was paid;

b) In case of physical application, complete form No. 09 in Appendix VII of Decree No. 134/2016/ND-CP and submit it together with the documents mentioned in Article 33 through 37 of Decree No. 134/2016/ND-CP.

2. The customs authority shall receive and process tax refund applications in accordance with Article 59 and Article 60 of the Law on Tax administration dated November 29, 2006, which is amended in Clause 18 Article 1 of the Law on amendments to the Law on Tax administration dated November 20, 2012.

a) Receiving applications:

a.1) The customs authority shall receive tax refund applications through the e-customs system, which will automatically respond the applicants.

If the application is not satisfactory, the e-customs system will request the applicant to provide additional information;

a.2) In case of submission of physical applications, the receiving officer shall append the seal and keep a log of the physical applications received

a.3) Tax refund applications sent by post shall be handled in accordance with Clause 2 Article 59 of the Law on Tax administration No. 78/2006/QH11.

b) Application classification:

b.1) There are two categories of tax refund applications: inspection before refund and inspection after refund;

b.2) The customs authority shall classify the applications through the e-customs system, which will automatically respond the applicants.

Physical applications shall be classified in accordance with Clause 18 Article 1 of the Law No. 21/2012/QH13, which amends Article 60 of the Law on Tax administration No. 78/2006/QH11, Clause 2 Article 41 of Decree No. 83/2013/ND-CP.

3. Inspection after refund

a) The customs authority shall inspect fulfilment of tax refund conditions, the amount of refundable tax and unpaid tax on the e-customs system; compare information in the application for tax refund with information on the e-customs system and carry on as follows:

a.1) If the application is not satisfactory, request the applicant to provide additional information through the e-customs system;

a.2) If the application is rejected, provide explanation for the applicant through the e-customs system.

b) In case of physical applications, the customs authority shall inspect the documents, compare information on the e-customs system and tax policies to determine eligibility for tax refund and amount of refundable tax.

If additional information is needed, the customs authority shall inform the taxpayer using form No. 11/TBBSHS/TXNK in Appendix VI. If the application is rejected, the customs authority shall send a notification to the taxpayer using form No. 12/TBKTT/TXNK in Appendix VI hereof;

c) The taxpayer’s explanation shall be submitted through the e-customs system or in writing to the customs authority. In case of written explanation, the customs authority shall issue a record (form No. 18/BBLV/TXNK in Appendix VI hereof).

If explanation has been submitted or additional information has been provided but conditions for inspection after refund are not fully satisfied, the application will have to undergo inspection before refund in accordance with Clause 2 Article 60 of the Law on Tax administration dated November 29, 2006, which is amended by Clause 18 Article 1 of the Law on the amendments to the Law on Tax administration dated November 20, 2012;

d) Within 06 working days from the day on which the satisfactory application for tax refund is received as prescribed in Article 60 of the Law on Tax administration dated November 29, 2006, which is amended in Clause 18 Article 1 of the Law on amendments to the Law on Tax administration dated November 20, 2012, the customs authority shall issue a decision on tax refund (form No. 10/QDKTT/TXNK in Appendix VI hereof) and send the physical or electronic decision through the e-customs system to the taxpayer and relevant units (if any);

dd) A site inspection shall be carried out at the taxpayer’s premises after the decision on tax refund is issued in accordance with Article 143 of this Circular by the deadline specified in Clause 3 Article 60 of the Law on Tax administration dated November 29, 2006, which is amended in Clause 18 Article 1 of the Law on amendments to the Law on Tax administration dated November 20, 2012. The inspecting unit shall send the inspection result to the Sub-department of Customs that issued the decision on tax refund (hereinafter referred to as “refunding authority”), which will perform the following tasks:

dd.1) If the inspection result indicates that the taxpayer is eligible for tax refund, the refunding authority shall enclose the inspection result with the application for tax refund and update the result on the e-customs system;

dd) If inspection result indicates that the taxpayer is not eligible for tax refund, the refunding authority shall revoke the decision on tax refund, impose tax and administrative penalties (if violations are found);

dd.3) If the inspection result indicates that the refunded tax is smaller than the refundable amount, the refunding authority shall issue an additional decision on tax refund (form No. 10/QDKTT/TXNK in Appendix VI hereof).

4. Inspection before refund

a) Cases of inspection before refund:

a.1) The cases specified in Point b Clause 1 Article 60 of the Law on Tax administration dated November 29, 2006, which is amended in Clause 18 Article 1 of the Law on amendments to the Law on Tax administration dated November 20, 2012; Clause 2 Article 41 of Decree No. 83/2013/ND-CP;

a.2) Over the last 12 months before the date of submission of the application for tax refund, the taxpayer has committed at least 02 customs offences (including understatement of payable tax or overstatement of exempted/reduced/refundable/cancelled tax) with the fine which exceeds the power of the Director of the Sub-department of Customs;

a.3) Over the last 24 months before the date of submission of the application for tax refund, the taxpayer has been fined for tax evasion, tax fraud, smuggling or illegal transport of goods across the border;

a.4) The taxpayer has to serve an administrative tax decision in the case specified in Clause 1 Article 26 of Decree No. 127/2013/ND-CP;

a.5) The goods are subject to excise duty;

a.6) The imports have to be re-exported to a third country or to a free trade zone; the exports have to be re-imported to Vietnam through a different checkpoint.

b) Inspection procedures:

The site inspection at the taxpayer’s premises shall be carried out in accordance with Clause 18 Article 1 of the Law on the amendments to the Law on Tax administration dated November 20, 2012. To be specific:

b.1) Within 05 working days from the day on which the taxpayer receives the notification of the inspection (form No. 21/TBKT/TXNK in Appendix VI hereof), the customs authority shall issue a decision on site inspection (form No. 22/QDKT/TXNK in Appendix VI hereof) and send it to the taxpayer within 02 working days from the day on which it is signed.

Within 05 working days from the day on which the decision is sent, the customs authority shall carry out the site inspection. The inspection duration shall not exceed 05 working days. Before inspection, the chief inspector shall announce the inspection decision and issue form No. 23/BBCB/TXNK in Appendix VI hereof;

b.2) Inspection steps

b.2.1) Inspect the customs dossier, the application for tax refund, accounting documents, payment documents, dispatch and receipt documents; compare information on the Concentrated Accounting System of customs authorities, information in the application for tax refund and information about the export/import declaration on which tax refund is claimed:

b.2.1.1) In the case specified in Article 35 of Decree No. 134/2016/ND-CP: verify the taxpayer’s declaration regarding the depreciation rate and depreciation method of accounting records and distribution of goods value while they are used in Vietnam;

b.2.1.2) In the case specified in Article 36 of Decree No. 134/2016/ND-CP in case of first inspection or before availability of the result of site inspection of the manufacturing facility and ownership of machines and equipment therein: Inspect the consistency between the report on calculation of tax on raw materials and supplies (form No. 10 in Appendix VII of Decree No. 134/2016/ND-CP) with the taxpayer’s accounting records and technical documents;

b.2.1.3) Regarding refund of tax on imports that have to be re-exported, exports that have to be re-imported, goods subject to excise duty, imports subject to licensing, imports subject to quarantine, food safety, goods quality requirements, the customs authority shall inspect the application for tax refund, accounting documents, payment documents, compare the claimed refund and collected tax on the Concentrated Accounting System of the customs and relevant management programs.

b.2.2) Inspect other documents and data relevant to the exports or imports in accordance with Article 16 and Article 16a of this Circular.

c) Handling inspection result:

c.1) Issue an inspection record (form No. 24/BBKT/TXNK in Appendix VI hereof) within 05 working days from the end of the site inspection.

If the inspection lasts longer than 05 days, the chief inspector shall request to the person who signed the inspection decision to issue a decision on extension of the inspection duration (form no. 25/QDGH/TXNK in Appendix VI hereof) at least 01 day before the initial deadline. The extension shall not exceed 05 working days. The chief inspector shall announce the extension decision and issue a record as prescribed in Point b Clause 4 of this Article;

c.2) Prepare a draft conclusion (form No. 26/KLKT/TXNK in Appendix VI hereof) and send it by fax, by registered mail or directly to the taxpayer within 03 days from the day on which the inspection record is issued.

If the taxpayer does not concur with the draft conclusion, the taxpayer shall send an electronic explanation through the e-customs system or a physical explanation to the customs authority within 05 working days from the day on which the draft conclusion is received;

c.3) Within 05 working days from the deadline for explanation, the Director of the Sub-department of Customs shall issue the official conclusion.

If the taxpayer is eligible for tax refund, the customs authority shall issue a decision on tax refund (form No. 10/QDKTT/TXNK in Appendix VI hereof) and send it to the taxpayer and relevant authorities through the e-customs system. A physical decision on tax refund may be sent if there is an error in the e-customs system or the taxpayer submitted a physical application for tax refund.

If the taxpayer is not eligible for tax refund, the customs authority shall send a notification (form No. 12/TBKTT/TXNK in Appendix VI hereof) to the taxpayer through the e-customs system.

5. Refundable tax shall be settled in accordance with Article 132 of this Circular.

6. The inspection must be completed within 40 days from the day on which the application for tax refund is received as prescribed in Article 60 of the Law on Tax administration dated November 29, 2006, which is amended in Clause 18 Article 1 of the Law on amendments to the Law on Tax administration dated November 20, 2012.

7. Power to decide site inspection

a) In case of inspection before refund: the Director of the Sub-department of Customs to which tax was paid shall issue the decision;

b) In case of inspection after refund: the Director of the Customs Department of the province shall issue the decision under risk management rules within 10 years from the issuance date of the decision on tax refund as prescribed in Article 143 of this Circular.

8. Responsibilities of the taxpayer

Declare tax accurately; provide documents, explanation and information on schedule and take responsibility for accuracy of the application for tax refund as prescribed in Article 7 of  the Law on Tax administration dated November 29, 2006, which is amended in Clause 4 Article 1 of the Law on amendments to the Law on Tax administration dated November 20, 2012; update information and respond on schedule; comply with tax decisions, pay tax, late payment interest and fines on schedule.

9. Procedures for receiving and processing applications for tax cancellation are the same as those for tax refund applications.

Article 130. (annulled)

Article 131. Settlement of overpaid tax, late payment interest and fines

1. Overpaid tax, late payment interest and fines are defined in Article 47 of the Law on Tax administration dated November 29, 2006, which is amended in Clause 13 Article 1 of the Law on amendments to the Law on Tax administration dated November 20, 2012; Point a Clause 1 Article 29 of Decree No. 83/2013/ND-CP  

2. Responsibilities of the taxpayer

Complete form No. 03 in Appendix IIa hereof and send it through the e-customs system to the customs authority.

The taxpayer may also submit a physical tax refund request (form No. 27/CVDNHNT/TXNK in Appendix VI hereof).

3. Responsibilities of the customs authority

The customs authority that received the overpaid amounts shall verify information through the e-customs system and inform the taxpayer if the tax refund request is granted. If information provided by the taxpayer is found inaccurate, the customs authority shall inform the taxpayer of the rejection through the e-customs system.

In case of a physical application, the customs authority shall send the taxpayer a written notification (form No. 12/TBKTT/TXNK in Appendix VI hereof) within 08 working hours if the taxpayer’s request is rejected.

Within 05 working days from the day on which the taxpayer’s request is received, the customs authority shall send the taxpayer a refund decision (form No. 09/QDHT/TXNK in Appendix VI) if the request is granted, or a notification (form no. 12/TBKTT/TXNK in Appendix VI hereof) if the request is rejected.

4. Refund of tax late payment interest and fines shall comply with Article 132 of this Circular. Overpaid VAT (if any) shall be settled together with import duty.

Article 132. Refund of tax, late payment interest and fines

1. If refund of tax and fines is extracted from the deposit account of the customs authority, the customs authority shall verify information on the e-customs system and perform the following tasks:

a) If the taxpayer does not owe outstanding tax, late payment interest, fines or any other payable amount, including outstanding fees and charges (except those for declarations up to the 10th of the next month):

a.1) If the taxpayer claims a refund: the customs authority shall prepare a payment order and send it to the State Treasury;

a.2) If the taxpayer wishes to have the refundable amount offset against the tax payable on the next declarations: After the taxpayer submits a request for offsetting, the customs authority shall send a notification to State Treasury for offsetting. The refundable amount in excess of the payable amount shall be refunded in accordance with a.1 of this Clause.

b) If the taxpayer still owes outstanding tax, late payment interest, fines or any other payable amount, including outstanding fees and charges (except those for declarations opened by the 10th of the next month):

b.1) If the taxpayer wishes to offset the refundable amount against payable amounts: the customs authority shall prepare a payment order and send it to the State Treasury, which will pay the amounts on behalf of the taxpayer;

b.2) If the taxpayer still owes outstanding tax, late payment interest, fines or any other payable amount but does not wish to offset them against the refundable amount, the customs authority shall follow instructions in Point b.1 of this Clause and send a notification to the taxpayer (Form No. 28/TBBT/TXNK in Appendix VI hereof);

b.3) The amount that remains after offsetting (if any) shall be refunded to the taxpayer in accordance with Point a.1 of this Clause.

2. If refund of tax and fines is extracted from state budget, the customs authority shall verify information on the accounting system and perform the following tasks:

a) If the taxpayer does not owe outstanding tax, late payment interest, fines or any other payable amount, including outstanding fees and charges (except those for declarations up to the 10th of the next month):

a.1) If the taxpayer claims a refund: the customs authority shall prepare a refund order according to the form in Circular No. 77/2017/TT-BTC and send it to the State Treasury;

a.2) If the taxpayer wishes to have the refundable amount offset against the tax payable on the next declarations: After the taxpayer submits a request for offsetting, the customs authority shall send a notification to State Treasury for offsetting. The refundable amount in excess of the payable amount shall be refunded in accordance with a.1 of this Clause.

b) If the taxpayer still owes outstanding tax, late payment interest, fines or any other payable amount, including outstanding fees and charges (except those for declarations opened by the 10th of the next month):

b.1) If the taxpayer wishes to have the refundable amount offset against the amount payable, the customs authority shall prepare a refund order according to the form in 77/2017/TT-BTC and send it to the State Treasury;

b.2) If the taxpayer still owes outstanding tax, late payment interest, fines or any other payable amount but does not wish to offset them against the refundable amount, the customs authority shall follow instructions in Point b.1 of this Clause and send a notification to the taxpayer (Form No. 28/TBBT/TXNK in Appendix VI hereof);

b.3) The amount that remains after offsetting (if any) shall be refunded to the taxpayer in accordance with Point a.1 of this Clause.

c) The customs authority shall prepare documents about change in state budget revenues when offsetting refundable amounts against amounts payable in the same fiscal year within the same customs authority.

In other cases, the customs authority shall follow instructions in Point a and Point b of this Clause.

3. Deadline:

Deadlines for processing refund claims are specified in Article 129 and Article 131 of this Circular.

4. The taxpayer has the responsibility to inform the supervisory tax authority of the VAT refunded by the customs authority mentioned in Clause 2 of this Article.

The customs authority shall notify the tax authority after issuing the decision on tax refund.

Section 5. Late payment interest, tax payment in instalments, tax deferral; cancellation of tax and fines

Article 133. Late payment interest

1. Late payment interest shall be charged in the following cases:

a) Tax is paid behind the initial deadline, extended deadline, deadline written in the tax imposition decision or tax decision issued by a competent authority;

b) Payment of tax arrears due to understatement of tax payable or overstatement of tax exemption, tax reduction or tax refund;

c) Tax is paid by instalments as prescribed in Article 134 of this Circular;

d) The exports or imports are granted customs clearance or conditional customs clearance under a guarantee as prescribed in Article 9 of the Law on Export and import duties and Article 4 of No. 134/2016/ND-CP.

2. The guarantor shall pay late payment interest if the taxpayer fails to fully pay tax by the end of the guarantee period.

3. The guarantor or the authorized collector shall transfer the tax to state budget within the day or in the beginning of the next working day. If the tax collected is not transferred to state budget by the deadline, the guarantor or the authorized collector shall pay late payment interest.

4. Determination of late payment interest:

a) Late payment interest = late payment interest rate multiplied by (x) late payment days x amount payable;

b) The late payment interest rate is 0.03% per day on the amount payable;

b) The late payment period begins from the day succeeding the deadline for paying tax and ends on the day succeeding the day on which tax is paid by the taxpayer, authorized tax collector or guarantor to state budget;

5. The taxpayer, authorized tax collector or guarantor shall determine the late payment interest according to Clause 4 of this Article and pay it to state budget.

If the customs authority discovers that the late payment interest is underpaid, the customs authority shall request the taxpayer, the authorized tax collector or the guarantor to pay the arrears (form No. 29/TBTCNCT/TXNK in Appendix VI hereof.

6. In the case of late payment of tax prescribed in Clause 4 Article 5 of Law No. 71/2014/QH13, which is amended in Clause 3 Article 3 of Law No. 106/2016/QH13 and Clause 1 Article 3 of Decree No. 100/2016/ND-CP, tax payment shall not be enforced and the taxpayer is not required to pay late payment interest before receiving the amount payable by state budget, in which case late payment interest will be charged on the amount in excess to the amount payable by state budget.

7. If the taxpayer, tax collector or guarantor fails to pay tax and late payment interest within 30 days from the deadline for paying tax, the customs authority shall notify the taxpayer, tax collector or guarantor of the amount of tax and late payment interest accrued by the date of notification (form No. 57 and form No. 58 in Appendix of Circular No. 155/2016/TT-BTC).

Article 134. Paying tax debt in instalments

1. If the taxpayer fails to fully pay tax within 90 days from the initial deadline, extended deadline or deadline written in a tax decision issued by a competent authority, the customs authority has issued a tax enforcement decision and all of the conditions specified in Clause 1 and Clause 2 Article 39 of Decree No. 83/2013/ND-CP are satisfied, the taxpayer may pay the tax debts in instalment over up to 12 months from the tax enforcement date. The taxpayer shall register and make a commitment to pay debt tax by instalments as follows:

a) Tax debt that is exceeding VND 500.000.000 but not exceeding VND 1.000.000.000 shall be paid within 03 months;

b)Tax debt that is exceeding VND 1.000.000.000 but not exceeding VND 2.000.000.000 shall be paid within 06 months;

c)Tax debt that is exceeding VND 2.000.000.000 shall be paid within 12 months;

d) If the taxpayer fails to fully pay tax by the aforementioned deadline, tax payment shall be enforced. The taxpayer’s guarantee shall pay tax and late payment interest on behalf of the taxpayer in accordance with Article 39 of Decree No. 83/2013/ND-CP;

e) Tax instalments are inclusive of the outstanding tax and late payment interest.

2. Application for tax payment by instalments:

a) Form No. 30/CVNDTT/TXNK in Appendix V hereof: 01 original copy;

b) A letter of guarantee by a credit institution as prescribed in Article 43 of this Circular: 01 original copy

(not required if an electronic letter of guarantee is already submitted).

3. Receiving and processing of Application for tax payment by instalments

a) Receiving authorities:

a.1) The Sub-department of Customs shall receive applications from taxpayers under its management;

a.2) The Customs Department shall receive applications from taxpayers under management of the Sub-department of Post-Clearance Inspection or multiple Sub-departments of Customs within the same province;

a.3) The General Department of Customs shall receive applications from taxpayers under management of multiple Customs Departments.

b) Deadlines:

b.1) Sub-departments of Customs shall respond the applicant within 01 working day after the application is submitted;

b.2) Customs Departments shall respond the applicant within 02 working days after the application is submitted;

c) The General Department of Customs shall respond the applicant within 03 working days after the application is submitted.

4. The notification sent to the applicant shall be prepared according to form No. 31/TBNDTT/TXNK in Appendix VI hereof.”

Article 135. Extension of deadline for paying tax, late payment interest and fines

1. The extension of the deadline for paying tax, late payment interest, fines (hereinafter referred to as tax deferral) shall be considered in the cases mentioned in Clause 1 Article 31 of the Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

2. The application for tax deferral is specified in Clause 2 Article 51 of the Law on Tax administration, which consists of:

a) Form No. 32/CVGHNT/TXNK in Appendix VI hereof: 01 original copy;

b) In the cases mentioned in Point a Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following documents are required:

c.1) A written confirmation issued by the local competent authority (confirmation of the conflagration issued by the local fire department or the People’s Committee of the commune or a disaster management authority): 01 original copy. The confirmation must be issued within 30 days after the incident occurs;

b.2) The insurance contract or indemnity payment notice issued by the insurer (if the insurance contract does not cover tax compensation, it is required to have the insurer’s confirmation); the carrier’s agreement on compensation in case the damage is caused by the carrier: 01 photocopy.

c) In the cases mentioned in Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following documents are required:

c.1) A decision to withdraw the old business premises issued by a competent authority (unless the relocation is requested by the enterprise itself): 01 photocopy;

c.2) A written confirmation issued by the local government that the enterprise has to suspend its business operation because of relocation: 01 original copy;

c.3) Documents proving the damage directly caused by relocation of the business premises.  The damage is determined according to the documents and relevant regulations of law, including: remaining value of factories, warehouses, machines and equipment in which investment cannot be recovered after dismantlement (cost minus depreciation), cost of dismantlement, cost of relocation and installation at the new premises (after deduction of withdrawal cost), payment to employees for work suspension (if any). Other complicated cases related to other field, a confirmation issue by a professional agency is required: 01 original copy.

d) If the taxpayer faces the difficulties prescribed in Point d Clause 1 Article 31 of the Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, it is required to have documents proving the inability to pay tax on schedule because of such difficulties: 01 original copy.

3. The amount of tax, late payment interest, fines that are deferred shall comply with Clause 2 Article 31 of the Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

4. The deferral period shall comply with Clause 3 Article 31 of the Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

5. a) The taxpayer eligible for tax deferral as prescribed in Point a, Point b, Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP shall make and send an application for tax deferral to the customs authority having the power to decide tax deferral.

6. Power to decide tax  deferral

a) The Director of a Sub-department of Customs is entitled to consider deferring tax, late payment interest and fines payable thereto;

b) The Director of a Customs Department is entitled to consider deferring tax, late payment interest and fines payable to a Sub-department of Post-Clearance Inspection or multiple Sub-departments of Customs within the same province;

c) The Director of the General Department of Customs is entitled to consider deferring tax, late payment interest and fines payable to multiple Customs Departments.

In case of difficulties specified in Point d Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the General Department of Customs shall receive the application and send a report to the Minister of Finance, which will request the Prime Minister to consider on a case-by-case basis.

7. Tax deferral applications shall be processed within the time limits specified in Article 52 of the Law on Tax administration.

Article 136. Cancellation of unpaid tax, late payment interest and fines

1. The entities mentioned in Clauses 1, 2, 3 Article 65 of the Law on Tax administration, which are amended in Clause 20 Article 1 of the Law No. 21/2012/QH13, are eligible for cancellation of outstanding tax, late payment interest, and fines (hereinafter referred to as “debt cancellation”).

2. Conditions for debt cancellation in the case mentioned in Clause 3 Article 65 of the Law on Tax administration shall comply with Point Clause 1 Article 32 of the Decree No. 83/2013/ND-CP.

3.¹⁵¹. An application for debt cancellation consists of:

a) Form No. 33/CVXN/TXNK in Appendix VI hereof prepared by the Customs Department to which the taxpayer owes tax, late payment interest or fines that are eligible for cancellation: 01 original copy;

b) The following documents may be required in certain situations:

b.1) A decision issued by a competent authority on the enterprise’s declaration of bankruptcy in the case specified in Clause 1 Article 65 of the Law on Tax administration: 01 photocopy;

b.2) A death certificate or a court’s declaration of missing person; a court’s decision that a person is incapable of civil acts, or documents proving that a person is dead, missing or incapacitated in the cases specified in Clause 2 Article 65 of the Law on Tax administration: 01 photocopy;

b.3) Documents proving that tax, late payment interest and fines cannot be fully collected despite every effort or payment of which cannot be enforced in the cases specified in Clause 3 Article 65 of the Law on Tax administration, which is amended in Clause 20 Article 1 of the Law No. 21/2012/QH13: 01 photocopy.

4. Procedures and time for debt cancellation:

a) The entitlement to debt cancellation is specified in Article 67 of the Law on Tax administration, which is amended in Clause 22 Article 1 of the Law No. 21/2012/QH13;

b) Procedures:

b.1) the Director of the Customs Department shall verify the documents and requests for debt cancellation, and send them to a competent authority as prescribed;

b.2) The Director of the General Department of Customs shall consider debt cancellation in the cases within his/her competence or receive, verify the documents and requests for debt cancellation, and send them to the Ministry of Finance in the cases within the competence of the Ministry of Finance, or request the Ministry of Finance to send them to the Prime Minister in the cases within the competence of the Prime Minister;

b.3) Presidents of the People’s Committee of the same province with the Customs Department to which the enterprise owes tax debt shall consider debt cancellation in the case within his/her competence.

c) The time limit for processing applications for debt cancellation is specified in Article 68 of the Law on Tax administration.

Article 6. Certification of FULFILMENT of tax liability

Article 137. Fulfilment of tax liability upon exit

1. Any Vietnamese citizen that exits to residents overseas, Vietnamese citizen that resides overseas, foreigner that owes tax, late payment interest, fines on exports or imports must fulfil his/her tax liability before exiting from Vietnam.

2. The customs shall send written or electronic notification to the immigration authority of the tax liability of individuals that still owe tax, late payment interest, fines on exports or imports. The notification shall contain names of the persons that have not fulfilled their tax liability, their dates of birth, nationalities, ID/passport numbers, and their supervisory customs authorities.

3. The immigration authority shall suspend every person who has not fulfilled his/her tax liability as prescribed in Clause 1 of this Article from exit in accordance with Article 53 of the Law on Tax administration and Clause 3 Article 40 of the Decree No. 83/2013/ND-CP, which is amended in Clause 10 Article 5 of Decree No. 12/2015/ND-CP.

Article 138. Fulfilment of tax liability upon dissolution, bankruptcy, and shutdown

 1. The fulfilment of tax liability upon dissolution, bankruptcy, and shutdown shall comply with Article 54 of the Law on Tax administration, regulations of law on enterprises, cooperatives, and bankruptcy. Responsibility to fulfil tax liability:

a) The owner (of a sole proprietorship), the Board of members, the Board of Directors, the liquidating organization and relevant executives specified in the company’s charter shall be responsible for fulfilling the enterprise’s tax liability before submitting the notice of dissolution to the business registration authority;

b) The cooperative dissolution council shall be responsible for fulfilment of tax liability of the cooperative before submitting the dissolution documents to the issuer of the registration certificate;

c) The bankruptcy trustee or the asset-liquidating enterprise shall be responsible for fulfilment of the enterprise’s tax liability after a decision to initiate bankruptcy process is issued according to the Law on Bankruptcy.

2. Responsibility to fulfil tax liability in case an enterprise is shut down without following procedures for dissolution or bankruptcy:

a) When an enterprise whose tax liability is unfulfilled is shut down without following procedures for dissolution or bankruptcy, its owner (of a sole proprietorship), the Board of members or Board of Directors or the management board (of a cooperative) or relevant executive specified in the enterprise’s charter shall be responsible for paying the outstanding tax;

b) When a household business or sole trader whose tax liability is unfulfilled shuts down the business, the owner of the household or the sole trader is responsible for paying the outstanding tax;

c) When an artel whose tax liability is unfulfilled is shut down, the head of the artel is responsible for paying the outstanding tax.

Article 139. Fulfilment of tax liability in case of restructuring

1. Before restructuring, the enterprise must fulfil its liability to pay tax on exports or imports.

2. If an enterprise whose tax liability is unfulfilled is restructured, it is required to have a document identifying the tax liability of each enterprise established after the restructuring and every enterprise established after the restructuring must make a written commitment with the customs authority to fulfil such tax liability left by the restructured enterprise.

3. The tax authority must not issue TINs to enterprises established after restructuring if there is no certification by customs authorities that such enterprises have fulfilled their liability as prescribed in Clause 2 of this Article.

Article 140. Certification of fulfilment of tax liability

1. Any taxpayer or competent authority that wishes to have fulfilment of tax liability certified (including amounts of tax, late payment interest, fines, other paid amounts, and/or the amount paid to state budget) shall make a complete and send form No. 05 in Appendix IIa hereof to the customs authority through the e-customs system (or form No. 34/CVXNHT/TXNK in Appendix VI hereof and send it to the General Department of Customs in case of physical documents).

2. Within 05 working days from the day on which the request is received, the customs authority shall:

a) grant certification of tax liability fulfilment;

b) reject certification and specify the declarations on which tax liability is not fulfilled;

c) complete documents which will be the basis for the customs authority to certify tax liability fulfilment.

3. In the cases where an enterprise requests certification of fulfilment of its tax liability to serve the process of dissolution, shutdown or TIN closing, it must not open any customs declaration from the day on which the General Department of Customs issues a certification of fulfilment of its tax liability.

Chapter VIII

POST-CLEARANCE INSPECTION

Article 141. Collection of information serving post-clearance inspection

1. Collection of information

The customs authority is entitled to request declarants, state authorities, and entities related to exported or imports to provide information serving post-clearance inspection as prescribed in Article 80, Article 95 and Article 96 of the Law on Customs, Article 107 and Article 108 of Decree No. 08/2015/ND-CP and relevant regulations of law.

2. Collection of information

a) Before, during and after post-clearance inspection, the customs authority may collect information from regulatory bodies, organizations and individuals that participate or are involved in export and import regarding suspected violations of customs dossiers, declared information, management and use of exports and imports.

The customs authority may collect information overseas where necessary.

3. Power to collect information

Director of the General Department of Customs, Director of Post-clearance Inspection Department, Directors of Customs Departments and Directors of Sub-departments of Customs shall collect information in accordance with Clause 1 and Clause 2 of this Article.

During site inspection at the declarants’ premises, the chief of the post-clearance inspectorate may collect information in accordance with Clause 1 and Clause 2 of this Article if such information is urgent.

4. Methods of information collection

a) Sending inquiries to the entities mentioned in Clause 1 of this Article and request a written response;

b) Sending an official to meet in person.

This method is only implemented if requested by the declarant.

The Director of the General Department of Customs shall organize overseas information collection.

Article 142. Post-clearance inspection at customs authorities

1. Cases of inspections and power to decide inspection

a) The Director of a Sub-department of Customs is entitled to decide inspection within 60 days from the customs clearance date. To be specific:

a.1) The cases of inspection are specified in Clause 1 Article 78 of the Law on Customs;

a.2) The cases in which risk analysis is required are specified in Clause 2 Article 78 of the Law on Customs;

a.3) Do not carry out an inspection in the following cases:

a.3.1) The goods are identical or similar to goods that have undergone post-clearance inspection and approved by the Sub-department of Customs, unless new information is provided or violations are suspected. If there are suspicions about the identical or similar goods, the Director of the Sub-department of customs shall submit a report to the Director of the Customs Department;

a.3.2) In case of taxation risk due to large quantity of goods or diverse categories of goods, a post-clearance inspection at the declarant’s premises is mandatory.

b) The Director of the Customs Department is entitled to decide inspection within 05 years from the registration date of a declaration. To be specific:

b.1) The cases in which a post-clearance inspection is mandatory specified in Clause 1 Article 78 of the Law on Customs. If new information is provided or violations are suspected after an inspection has been carried out in the cases mentioned in Point a of this Clause, the Director of the Customs Department shall decide whether to carry out an inspection at the Customs Department or at the declarant’s premises in accordance with Article 143 of this Circular;

b.2) The cases of inspection specified in Clause 2 Article 78 of the Law on Customs (except for the cases in which an inspection has been carried out in Point a of this Clause).

2. The following documents and goods shall be inspected:

The customs dossier, commercial invoices, transport documents, sale contracts, documents certifying goods origins, payment documents, technical documents of the exports or imports specified in Article 79 of the Law on Customs.

3. Inspection procedures

a) Issuance of the decision on post-clearance inspection:

a.1) Director of the Customs Department or Sub-department of Customs shall issue a decision on post-clearance inspection according to form No. 01/2015-KTSTQ in Appendix VII hereof, request the declarant to provide the customs dossier, commercial invoices, transport documents, sale contracts, documents certifying goods origins, payment documents, technical documents of the goods undergoing inspection and provide explanation;

a.2) The decision on post-clearance inspection shall be sent directly or by registered mail or by fax to the declarant within 03 working days after it is signed and at least 05 working days before the inspection date;

b) Carry out the inspection and process the inspection result:

b.1) The declarant does not comply with the decision on post-clearance inspection:

If the declarant does not send documents or appoint a representative to the customs authority within 03 working days from the inspection date written on the decision on post-clearance inspection, the customs authority shall impose administrative penalties and perform the following tasks:

b.1.1) If a conclusion cannot be given, request the Director of the Customs Department to decide;

b.1.2) If a conclusion can be given, the Director of the Customs Department or Sub-department of Customs shall issue a notification of inspection result and administrative decisions (if any).

After administrative penalties are imposed, the customs authority shall update information on the e-customs system, according to which proper inspection shall be carried out (document inspection or physical inspection of goods) regarding the declarant’s next shipments.

b.2) The declarant complies with the decision on post-clearance inspection:

b.2.1) The customs authority shall carry out the inspection as follows:

b.2.1.1) Compare information on the customs declaration and value declaration with corresponding documents in the customs dossier provided by the declarant;

b.2.1.2) Compare the customs dossier and documents about the exports or imports with the declarant’s explanation provided during inspection and other information collected (if any);

b.2.1.3) Inspect the declarant’s adherence to regulations of law on customs and management of exports and imports.

If the declarant sends a representative to work with the customs authority, the inspection shall be recorded according to form No. 08/2015-KTSTQ in Appendix VIII hereof and enclosed with other documents provided by the declarant. The customs authority shall follow instructions in Article 141 of this Circular where necessary.

b.2.2) The declarant shall provide the customs dossier, commercial invoices, transport documents, sale contracts, documents certifying goods origins, payment documents, technical documents of the goods undergoing inspection and provide explanation in accordance with Article 79 and Article 82 of the Law on Customs;

The declarant may provide additional information and documents relevant to the inspected documents after the inspection is completed.

b.3) After a inspection result is given, follow instructions in Clause 3 Article 79 of the Law on Customs, Article 100 of Decree No. 08/2015/ND-CP and Point c.4 Clause 3 Article 143 of this Circular.

c) Based on documents, data, information, explanation provided by the declarant and the inspection result, within 05 working days from the end of the inspection according to the decision on inspection, the person who signs the decision on inspection shall issue a notification of inspection result (form No. 06/2015-KTSTQ in Appendix VIII enclosed herewith) and send it to the declarant.”

Article 143. Post-clearance inspection at the declarant’s premises

1. Cases of inspections and power to decide inspection

a) The cases specified in Clause 1 Article 78 of the Law on Customs, including the cases in which the customs authority receives new information or there are new suspicion of violations or new taxation risks after a post-clearance inspection has been carried out at the customs authority.

b) The cases specified in Clause 2 and Clause 3 Article 78 of the Law on Customs;

c) The customs authority shall consider carrying out a specialized inspection in the following cases:

c.1) The time limit for post-clearance inspection has expired;

c.2) There is new information or suspected violations or complicated cases after a post-clearance inspection has been carried out at the declarant’s premises.

2. The following documents and goods shall be inspected:

The customs dossier, compare the declaration with accounting records, other documents, data related to the goods, the exports or imports in reality if necessary and possible, within 05 years from the registration date of the customs declaration.

3. Inspection procedures

a) Issuance of the decision on post-clearance inspection:

a.1) The Director of the General Department of Customs, Director of Post-clearance Inspection Department, Directors of Customs Departments shall issue a decision on post-clearance inspection at the declarant’s premises according to form No. 01/2015-KTSTQ in Appendix VIII hereof;

a.2) In the cases specified in Clause 2 and Clause 3 Article 78 of the Law on Customs, the inspection decision shall be sent directly, by registered mail or fax to the declarant within 03 working days from the day on which it is signed and at least 05 working days before the inspection date.

In case of inspection because of suspected violations prescribed in Clause 1 Article 78 of the Law on Customs, the decision shall be given directly to the declarant or the declarant’s representative during working hours without prior notice;

a.3) Revision, extension, cancellation of the inspection decision:

In case the decision on post-clearance inspection is revised, form No. 03/2015-KTSTQ in Appendix VIII enclosed herewith shall be used;

In case the extension of post-clearance inspection duration, form No. 04/2015-KTSTQ in Appendix VIII enclosed herewith shall be used;

In case of cancellation of the decision on post-clearance inspection, form No. 07/2015-KTSTQ in Appendix VIII enclosed herewith shall be used.

b) If the declarant does not send documents or appoint a representative to work with the customs authority as requested, the customs authority shall impose administrative penalties and perform the following tasks:

b.1) If a conclusion cannot be given, consider carrying out a specialized inspection;

b.2) If a conclusion can be given, the head of the customs authority shall issue one according to result of inspection of available documents and data and administrative decisions (if any).

After administrative penalties are imposed, the customs authority shall update information on the e-customs system, according to which proper inspection shall be carried out (document inspection or physical inspection of goods) regarding the declarant’s next shipments.

c) If the declarant complies with the inspection decision:

c.1) The declarant shall provide information, data and documents for the customs authority in accordance with Point b Clause 3 Article 80 of the Law on Customs and Article 16a of this Circular. The declarant may provide relevant documents and data to prove previous declaration or answer the customs authority’s inquiries;

c.2. The inspection decision shall be prepared according to form No. 09/2015-KTSTQ in Appendix VIII hereof;

c.3) The customs authority shall carry out the inspection as follows:

c.3.1) Compare information on the customs declaration and value declaration with corresponding documents in the customs dossier provided by the declarant;

c.3.2) Compare the customs dossier, information and documents about the exports or imports with the declarant’s explanation provided during inspection and other documents and information collected by the customs authority (if any);

c.3.3) Compare information and documents provided for the customs authority with information in the accounting documents, inventory documents, data systems and relevant documents of the declarant;

c.3.4) Compare information and documents provided for the customs authority with management and use of goods in reality;

c.3.5) Carry out a physical inspection of goods if necessary and possible;

c.3.6) Inspect the declarant’s adherence to regulations of law on customs and management of exports and imports;

c.3.7) Inspect eligibility for tax recession, tax refund and tax cancellation (if any);

c.3.8) Inspect goods origins in terms of origin criteria, adherence to regulations on issuance and transport other regulations on goods origins;

c.3.9) Compare information and documents provided or presented to the customs authority with management and use of imported raw materials, supplies, machines and equipment in reality since their import, during the manufacturing and until the products are exported or repurposed, disposal of excess raw materials, supplies and products;

c.3.10) If declarant does not declare his/her special relationship on the customs declaration or value declaration (if any), the customs authority shall inspect the impact of such relationship on the selling price in accordance with Article 7 of Circular No. 39/2015/TT-BTC.

The inspection shall be recorded according to form no. 08/2015-KTSTQ in Appendix VIII of this Circular, which is enclosed with supporting documents provided by the declarant. The customs authority shall follow instructions in Article 141 of this Circular where necessary;

c.4) Handling inspection result:

c.4.1) If the information, documents, explanation provided by the declarant proves that the declaration is legitimate, the customs authority shall accept the declaration;

c.4.2) The customs authority shall take appropriate actions in the following cases:

c.4.2.1) The documents provided by the declarant for the customs authority are not legitimate;

4.2.2) The declarant fails to provide an acceptable explanation for the inconsistency or irrationality of the documents in the customs dossier, between the customs dossier submitted or presented to the customs authority and those retained by the declarant; between the customs dossier and accounting records; between the customs dossier and any explanation provided by the enterprise; between the customs dossier, accounting records and other relevant documents;

c.4.2.3) The declarant fails to provide adequate documents and information that have to be retained by the declarant and presented at the request of the customs;

c.4.2.4) The customs authority is able to prove that information provided for the customs authority is false according to documents and information obtained from the declarant, the exporter or the exporter’s representative; information obtained from the seller, manufacturer or operator or other entities relevant to the export or import;

c.4.2.5) The declarant fails to complete the customs declaration and value declaration accurately and adequately according to instructions in Appendix II hereof and Circular No. 39/2015/TT-BTC; Point a Clause 3, Point dd.2 Clause 4 Article 25 of this Circular;

c.4.2.6) The declarant provides false information about eligibility for tax recession, tax refund or tax cancellation;

c.4.2.7) The goods fail to satisfy origin criteria or violate regulations on issuance and transport other regulations on goods origins;

c.4.2.8) Information, data or documents provided or presented by the declarant do not match the management or use of raw materials, supplies, machines and equipment in reality.

Result of post-clearance inspection shall be handled in accordance with Point c.4 of this Article and relevant provisions of this Circular.

4. Inspection conclusion

 a) The draft conclusion must be sent within 05 working days from the end of the inspection according final inspection record. The conclusion shall be given based the contents, scope, and result of inspection written on the inspection record. The issuer of the decision on post-clearance inspection shall draft and send the conclusion to the declarant (by email, by tax, by post, or directly);

b) Within 10 days from the end of the inspection, the declarant may provide an explanation (in writing or in person) for the person who signs the inspection decision.

If the declarant does not provide any explanation, the customs authority shall perform the next steps accordingly;

 c) Within 15 days from the end of the inspection, the person who signs the inspection decision shall:

c.1) Consider the declarant’s explanation and/or the result of discussion with the declarant’ representative to clarify the issue and sign the conclusion;

c.2) The Director of the General Department of Customs, Post-clearance Inspection Department, or Customs Department shall sign conclusion according to form No. 05/2015-KTSTQ in Appendix VIII hereof;

c.3) If professional opinions are necessary for making the conclusion:

c.3.1) The customs authority may give conclusion about some of the issues. Additional conclusion about the other issues that need consultation with competent authorities may be given later. The additional conclusion shall be given within 15 days after consultation with competent authorities;

c.3.2) The conclusion shall be given within 15 days after receiving comments from competent authorities;

c.3.3) Inquired authorities shall give comments within 30 days from the day on which the inquiry is received;

c.3.4) If no comments are given by the inquired authorities, the customs authority shall give the conclusion within 15 days from the deadline mentioned in c.3.3 of this Clause based on existing inspection result and data.

Article 144. Organizing a post-clearance inspection

1. The Director of the General Department of Customs shall direct the organization of post-clearance inspections nationwide, sign decisions on post-clearance inspection, and handle inspection results in the cases prescribed in Clause 2 Article 98 of Decree No. 08/2015/ND-CP:

a) Inspection of prioritized enterprises recognized by the Director of the General Department of Customs;

b) Inspection of enterprises executing projects of national importance;

c) The corporations, general companies that have facilities for manufacturing goods for export or multiple export, import branches in multiple provinces.

2. The Director of the Post-customs Clearance Inspection Department has responsibilities to:

a) Provide consultancy on organization of post-clearance inspection, provide training for post-clearance inspection techniques nationwide; organize post-clearance inspection, instruct and manage inspectorates;

b) Sign decisions on post-clearance inspection and organize implementation of such decisions, handle inspection results, sign decisions on tax imposition as prescribed in Clause 1 and Clause 2 Article 78 of the Law on Customs and in case of inspection according to a plan approved by the Director of the General Department of Customs, except for the cases prescribed in Clause 1 of this Article;

c) Sign decisions on post-clearance inspection and organize inspection thereof as authorized; handle inspection results in accordance with Article 100 of Decree No. 08/2015/ND-CP, send reports to the Director of the General Department of Customs of cases of tax imposition and the cases prescribed in Clause 1 of this Article as authorized by the Director of the General Department of Customs;

d) Impose administrative penalties for customs offenses as prescribed by regulations of law on penalties for administrative violations.

3. Directors of Customs Departments shall organize and manage post-clearance inspections within their provinces; organize post-clearance inspections or assign Directors of Sub-departments of Post-Clearance Inspection to do so; organize and manage inspectorates.

Send reports to the Director of the General Department of Customs of the cases in which post-clearance inspection is carried out at the declarant’s premises outside their province.

4. The Director of Sub-department of Post-Clearance Inspection has the responsibilities to:

a) Sign decisions on post-clearance inspection and organize inspection thereof; handle inspection results in accordance with Article 100 of Decree No. 08/2015/ND-CP as authorized by the Director of the Customs Department;

b) Impose administrative penalties for customs offenses as prescribed by regulations of law on penalties for administrative violations;

c) Provide consultancy and instructions on post-clearance inspection within the province. Update information and receive reports on post-clearance inspections carried out by Sub-departments of Customs, and send reports to the Director of the Customs Department of the Post-clearance Inspection Department in order to ensure uniformity, effectiveness, and avoid repetition;

d) Update information, documents about post-clearance inspection, results thereof, and request such results as prescribed by the General Department of Customs.

5. The Director of Sub-department of Customs has the responsibilities to:

a) Sign decisions on post-clearance inspection and handle results thereof in the cases prescribed in Point a Clause 2 Article 142 of this Circular;

Organize post-clearance inspections as assigned by the Director of the Customs Department;

b) Impose administrative penalties for customs offenses as prescribed by regulations of law on penalties for administrative violations;

c) Update information, documents, results post-clearance inspection, and report such results as prescribed by the General Department of Customs.

Article 145. Responsibility to settle complaints about post-clearance inspection

1. The person in charge of complaint settlement must ensure objectivity and must not assign the unit that issued the decision being complained to settle the complaint.

2. Responsibilities of complaint settlement units:

a) The Director of the Sub-department of Post-Clearance Inspection, the Director of the Sub-department of Customs shall carry out the first settlement of complaints against administrative decisions issued by the Director of the Sub-department of Post-Clearance Inspection or the Director of the Sub-department of Customs.

b) The Director of the Customs Department shall:

b.1) Carry out the first settlement of the complaints against administrative decisions issued by the Director of the Customs Department;

b.2) Carry out the second settlement of the complaints against administrative decisions issued by the Director of the Sub-department of Post-Clearance Inspection or the Director of the Sub-department of Customs.

c) The Director of the Post-clearance Inspection Department shall carry out the first settlement of complaints against administrative decisions issued by the Director of the Post-clearance Inspection Department.

d) The Director of the General Department of Customs:

d.1) Carry out the first settlement of the complaints against administrative decisions issued by the Director of the General Department of Customs; The inspection unit of the General Department of Customs shall advise the Director of the General Department of Customs settling complaints;

d.2) Carry out the second settlement of the complaints against administrative decisions issued by the Director of the Customs Department; The Director of the Post-customs Clearance Inspection Department shall advise the Director of the General Department of Customs settling complaints;

d.3) Carry out the second settlement of complaints against administrative decisions issued by the Director of the Post-clearance Inspection Department. The inspection unit of the General Department of Customs shall advise the Director of the General Department of Customs settling complaints.

e) The Minister of Finance shall carry out the second settlement of complaints against administrative decisions issued by the Director of the General Department of Customs. The inspectorate of the Ministry of Finance shall advise the Minister of Finance settling complaints.

Chapter IX

IMPLEMENTATION

Article 146. Set forms provided in the Law on Customs and Decree No. 08/2015/ND-CP

The following forms are provided by the Ministry of Finance in Appendix IX in accordance with the Law on Customs and Decree No. 08/2015/ND-CP:

1. Form No. 01: List of goods transited without passing the mainland territory.

2. Form No. 02: List of temporarily imported/export containers/flex tanks.

3. Form No. 03: Application for establishment of a bonded warehouse, container freight station, ICD, off-airport cargo terminal, customs place outside the checkpoint area, or concentrated inspection site.

4. Form no. 04: Quarterly report on use of materials received and dispatched from the tax-suspension warehouse.

5. Form no. 05: Annual report on use of materials received and dispatched from the tax-suspension warehouse.

Article 147. Transition

1. With regard to processing contracts that have been notified to the customs authority and customs declarations of goods imported for manufacturing of products for export registered before the effective date of this Circular but statements are yet to be made, the statements shall be made in accordance with this Circular.

With regard to EPEs required to submit quarterly reports, the report of the first quarter of 2015 may be skipped. Statements shall be made and submitted in accordance with this Circular.

2. With regard to goods sent to bonded warehouses and CFS before the effective dates of the Law on Customs No. 54/2014/QH13, Decree No. 08/2015/ND-CP, and this Circular, the time limit, procedures for dispatching goods from bonded warehouses and CFS shall comply with the said documents.

Article 148. Responsibility for implementation

1. The Director of the General Department of Customs shall instruct customs authorities to uniformly implement this Circular in order to facilitate export, import, and customs control.

2. Customs authorities shall carry out customs procedures; customs supervision and inspection, export duty, import duty, and tax administration of exports or imports in accordance with this Circular. Customs authorities, declarants, and taxpayers must report every difficulty that arise during the implementation of this Circular to the Ministry of Finance (General Department of Customs) for instructions on a case-by-case basis.

Article 149. Effect

1. This Circular takes effect on April 01, 2015.

Point dd.2 Clause 1, Point dd Clause 4 Article 42, Clause 4, Clause 7, and Clause 8 Article 133, and Article 135 of this Circular shall come into force on the effective date of the Law No. 71/2014/QH13 on amendments to tax laws (January 01, 2015).

Article 133 of this Circular shall apply to determination of late payment interest on customs declarations registered before January 01, 2015 tax on which is paid from January 01, 2015.

2. The following documents are annulled:

a) Circular No. 94/2014/TT-BTC dated July 17, 2014 on customs procedures, customs supervision and inspection of some types of goods temporarily imported for re-export, goods transited, and goods sent to bonded warehouses; settlement of refused shipments;

b) Circular No. 22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance on electronic customs procedures applied to commercial exports and imports;

c) Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on customs procedures; customs supervision and inspection; export duty, import duty, and tax administration of exports or imports;

d) Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on electronic customs procedures on commercial exports and imports;

dd) Circular No. 186/2012/TT-BTC dated November 02, 2012 providing templates of declarations of transited goods and appendices thereof; printing, management, use of declarations of transited goods and appendices;

e) Circular No. 183/2012/TT-BTC dated October 25, 2012 of the Ministry of Finance providing templates of declarations of goods received and dispatched from bonded warehouses and appendices thereof;

g) Circular No. 15/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance providing templates of declarations of exports or imports;

h) Circular No. 190/2011/TT-BTC dated December 20, 2011 of the Ministry of Finance providing templates of declarations of non-trading exports and imports, appendices thereof; printing, management, use of declarations of non-trading exports and imports and appendices thereof;

i) Circular No. 45/2011/TT-BTC dated May 19, 2011 of customs procedures applied international multimodal transport of goods;

k) Circular No. 45/2007/TT-BTC dated May 07, 2007 of the Ministry of Finance providing instructions on special preferential import duty;

l) Circular No. 13/2014/TT-BTC dated January 14, 2014 of the Ministry of Finance on customs procedures applied to goods processed under contracts with foreign parties;

m) Circular No. 175/2013/TT-BTC dated November 29, 2013 of the Ministry of Finance on application of risk management to customs activities;

n) Circular No. 237/2009/TT-BTC dated December 18, 2009 of the Ministry of Finance providing guidelines for import duty and VAT on materials and machinery imported under processing contracts or for manufacturing of domestic exports that are damaged or loss because of force majeure events such as natural disasters, conflagration, accidents;

And guidelines for customs procedures, customs supervision and inspection, export duty, import duty, and tax administration of exports or imports provided by the Ministry of Finance that contravene this Circular.

3. Where the documents cited in this Circular are revised or replaced, the newest one shall apply./.

 

CERTIFIED BY PP. MINISTER PRIME MINISTER Vu Thi Mai

 

 

 

² Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC is pursuant to:

“The Law on amendments to some articles of the Law on Value Added Tax, Law on excise taxes and Law on Tax Administration dated April 06, 2016

The Law on Foreign Trade Management dated June 12, 2017;

Decree No. 59/2018/ND-CP dated April 20, 2018 amending certain Articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government of Vietnam providing detailed regulations and guidance on the Law on Customs providing for customs procedures, inspection, supervision and control procedures;

The Government's Decree No. 09/2018/ND-CP dated January 15, 2018 elaborating the Law on Commerce and the Law on Foreign Trade Management of goods trade activities and activities directly related to goods trade of foreign investors and foreign-invested business organizations in Vietnam;

The Government's Decree No.134/2016/ND-CP dated September 01, 2016 elaborating some Articles of the Law on Export and import duties;

The Government's Decree No.108/2015/ND-CP dated October 28, 2015 elaborating some Articles of the Law on Excise taxes and the Law on amendments thereto;

The Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 elaborating some Articles of the Law on Amendments to Tax Laws and Tax Decrees;

The Government's Decree No. 100/2016/ND-CP dated July 01, 2016 elaborating the Law on amendments to the Law on Value-added tax, the Law on Excise taxes and the Law on Tax administration; Pursuant to the Government's Decree No. 146/2017/ND-CP dated December 15, 2017 on amendments to Decree No. 100/2016/ND-CP;

 Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on function, tasks, powers and organizational structures of the Ministry of Finance;

At the request of the Director of the General Department of Vietnam Customs;

The Minister of Finance of Vietnam promulgates a Circular amending certain articles of Circular No. 38/2015/TT-BTC.”

³ This clause is amended according to clause 1 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

⁹ This point is amended according to point a clause 7 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 23, 2015 of the Ministry of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁰ This point is amended according to point a clause 7 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 23, 2015 of the Ministry of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹¹ This point is supplemented according to point b clause 7 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

¹² This point is supplemented according to point b clause 7 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

¹³ This point is supplemented according to point b clause 7 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁴ This point is supplemented according to point b clause 7 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁵ This point is supplemented according to point b clause 7 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁶ This point is supplemented according to point b clause 7 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁷ This point is supplemented according to point b clause 7 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁸ This clause is amended according to clause 8 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

¹⁹ This clause is amended according to clause 8 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

²⁰ This clause is amended according to clause 8 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

²² This clause is amended according to clause 10 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

²³ This clause is amended according to clause 10 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

²⁵ This clause is amended according to clause 12 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

²⁶ This clause is amended according to clause 13 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

³¹ This clause is amended according to point b clause 16 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

³² This clause is amended according to point b clause 16 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

³³ This clause is amended according to point b clause 16 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

³⁴ This clause is supplemented according to point b clause 16 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

³⁵ This clause is amended according to clause 17 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

³⁸ This clause is amended according to clause 20 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

³⁹ This clause is amended according to clause 20 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁴⁰ This clause is amended according to clause 20 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁴¹ This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

⁴² This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁴³ This clause is amended according to clause 21 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁴⁴ This clause is amended according to clause 21 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁴⁵ This clause is amended according to clause 21 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁴⁶ This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁴⁷ Clause 3 Article 3 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018, is as follows:

“3. Provisions of Point b.3 Clause 2 Article 33 of Circular No. 38/2015/TT-BTC shall be implemented in accordance with Point b Clause 2 Article 30 of 38/2015/TT-BTC, which is amended in Clause 19 Article 1 of this Circular.”

⁴⁹ This point is annulled according to Clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁵² This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁵³ This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁵⁴ This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁵⁵ This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁵⁶ This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁵⁷ This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁵⁸ This clause is amended according to clause 24 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁵⁹ This clause is amended according to clause 24 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

⁶⁰ This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁶¹ This clause is annulled according to clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁶⁴ This point is amended according to point a clause 27 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 23, 2015 of the Ministry of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁶⁵ This clause is amended according to point b clause 27 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁷⁸ This clause is amended according to clause 33 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

⁷⁹ This clause is amended according to clause 33 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

⁹⁰ This clause is amended according to clause 43 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

¹⁰¹ This clause is amended according to clause 53 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁰⁴ This point is supplemented according to clause 56 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁰⁵ This point is supplemented according to clause 56 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁰⁶ This point is supplemented according to clause 57 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁰⁷ This point is annulled according to Clause 1 Article 2 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁰⁸ This clause is amended according to clause 58 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹⁰⁹ This clause is amended according to clause 58 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹¹⁰ This clause is amended according to clause 58 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018.

¹¹⁴ This point is amended according to clause 60 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

¹⁵¹ This clause is amended according to clause 69 Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and management thereof, which comes into force from June 5, 2018

 

 

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