0975 721 441
info@ailogisticsvn.com
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 39/2018/TT-BTC |
Hanoi , April 20 , 2018 |
Based on the Customs Law dated June 23, 2014;
Based on the Law on Export and Import Taxes dated April 6, 2016;
Based on the Law on Tax Administration dated November 29, 2006; and the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012;
Based on the Law on Special Consumption Tax dated November 14, 2008; and the Law amending and supplementing a number of articles of the Law on Special Consumption Tax dated November 26, 2014;
Based on the Value Added Tax Law dated June 3, 2008; and the Law amending and supplementing a number of articles of the Value Added Tax Law dated June 19, 2013;
Based on the Law amending and supplementing a number of articles of the Laws on taxation dated November 26, 2014;
Based on the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 6, 2016;
Based on the Law on Environmental Protection Tax dated November 15, 2010;
Based on the Commercial Law dated June 14, 2005;
Based on the Law on Foreign Trade Management dated June 12, 2017;
Based on the Investment Law dated November 26, 2014;
Based on Government Decree No. 08/2015/ND-CP dated January 21, 2015, detailing and implementing the Customs Law on customs procedures, inspection, supervision, and control; and Government Decree No. 59/2018/ND-CP dated April 20, 2018, amending and supplementing a number of articles of Government Decree No. 08/2015/ND-CP dated January 21, 2015, detailing and implementing the Customs Law on customs procedures, inspection, supervision, and control;
Based on Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international trade in goods and agency activities for buying, selling, processing and transit of goods with foreign countries;
Based on Decree No. 118/2015/ND-CP dated November 12, 2015 of the Government detailing and guiding the implementation of a number of articles of the Investment Law ;
Based on Decree No. 09/2018/ND-CP dated January 15, 2018 of the Government detailing the Law on Commerce and the Law on Foreign Trade Management regarding the buying and selling of goods and activities directly related to the buying and selling of goods by foreign investors and economic organizations with foreign investment capital in Vietnam;
Based on Government Decree No. 29/2008/ND-CP dated March 14, 2008, regulating industrial zones, export processing zones, and economic zones; Government Decree No. 164/2013/ND-CP dated November 13, 2013, amending and supplementing a number of articles of Government Decree No. 29/2008/ND-CP ; and Government Decree No. 114/2015/ND-CP dated November 9, 2015, amending and supplementing Article 21 of Government Decree No. 29/2008/ND-CP;
Based on Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures for the implementation of the Law on Export and Import Taxes ;
Based on Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration ;
Based on Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and guiding the implementation of a number of articles of the Law on Value Added Tax ;
Based on Decree No. 108/2015/ND-CP dated October 28, 2015 of the Government detailing and guiding the implementation of a number of articles of the Law on Special Consumption Tax and the Law amending and supplementing a number of articles of the Law on Special Consumption Tax ;
Based on Decree No. 12/2015/ND-CP dated February 12, 2015 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Laws on taxation and amending and supplementing a number of articles of the Decrees on taxation;
Based on Government Decree No. 100/2016/ND-CP dated July 1, 2016, detailing the implementation of the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax, and the Law on Tax Administration ; and Government Decree No. 146/2017/ND-CP dated December 15, 2017, amending and supplementing a number of articles of Government Decree No. 100/2016/ND-CP dated July 1, 2016;
Based on Government Decree No. 67/2011/ND-CP dated August 8, 2011, detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax ; and Government Decree No. 69/2012/ND-CP dated September 14, 2012, amending and supplementing Clause 3, Article 2 of Government Decree No. 67/2011/ND-CP dated August 8, 2011;
Based on Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers and organizational structure of the Ministry of Finance;
As requested by the Director General of the General Department of Customs,
The Minister of Finance issued a Circular amending and supplementing a number of articles in Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax management for exported and imported goods .
Article 1. Amending and supplementing a number of articles in Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax management for exported and imported goods:
1. Clause 2 of Article 2 is amended and supplemented as follows:
2. The inheritance of tax rights and obligations of enterprises formed after reorganization shall be carried out in accordance with the provisions of Article 55 of the Law on Tax Administration .
2. Article 3 is amended and supplemented as follows:
Article 3. Regulations on the submission, verification, and use of documents belonging to customs and tax dossiers.
1. Customs declarants and taxpayers are not required to submit export and import goods declarations (hereinafter referred to as customs declarations) when requesting customs authorities to carry out procedures for tax exemption, tax reduction, tax refund, non-collection of tax, processing of overpaid tax, late payment penalties, tax payment extensions, installment payments of tax arrears, confirmation of completion of tax payment obligations, cancellation of tax debts, late payment penalties, and fines, except in cases where customs declarations are made on paper customs declaration forms.
2. Documents included in customs dossiers; supplementary declaration dossiers; dossiers for pre-determination of customs code, origin, and customs value; notifications of the list of tax-exempt goods; reports on the use of tax-exempt goods; dossiers for tax exemption, tax reduction, tax refund, and non-collection of tax; dossiers requesting the processing of overpaid taxes, late payment penalties, and fines; dossiers requesting tax payment extensions; dossiers for installment payments of tax arrears; dossiers confirming the completion of tax payment obligations; and dossiers requesting the cancellation of tax debts, late payment penalties, and fines must be submitted to the customs authority through the Customs Electronic Data Processing System. If, according to the regulations in this Circular, original documents must be submitted in paper form, those originals must be submitted directly or sent by post to the customs authority.
When reviewing documents, customs authorities rely on the information on the customs declaration form and other supporting documents submitted by the declarant to verify, cross-check, and archive the information.
3. In cases where customs declarations are made on paper or documents in the customs dossier are photocopies as prescribed, the customs declarant or taxpayer may submit either the original or photocopies of the documents in the customs dossier. If the photocopies or documents are issued electronically by a foreign party, via email, fax, or telex, or if the documents are issued by the customs declarant or taxpayer, the customs declarant or taxpayer must certify, sign, and stamp them, and be legally responsible for the accuracy, truthfulness, and legality of those documents. If the photocopies consist of multiple pages, the customs declarant or taxpayer must certify, sign, and stamp the first page and affix a seal across the entire document.
4. Documents included in the dossier mentioned in Clauses 1, 2, and 3 of this Article, if not in Vietnamese or English, must be translated into Vietnamese or English by the customs declarant or taxpayer and the declarant shall be responsible for the accuracy of the translation. In the case mentioned in Clause 3 of this Article, the customs declarant must sign and stamp the translation.
3. Article 7 is amended and supplemented as follows:
Article 7. Documents for pre-determination of customs code, origin, and customs value
1. Documents and samples of goods for pre-determined tariff code.
a) Application for pre-determination of tariff code using form No. 01/XĐTMS/TXNK Appendix VI issued with this Circular;
b) Technical documents provided by the organization or individual requesting the pre-determination of the commodity code (composition analysis report, catalog, product images): 01 copy;
c) Samples of goods intended for export or import (if any).
Customs authorities receive and process samples of goods intended for export or import in accordance with the provisions of Article 10 of Circular No. 14/2015/TT-BTC dated January 30, 2015, issued by the Minister of Finance, guiding the classification of goods, analysis for goods classification, analysis for quality control, and food safety inspection of exported and imported goods.
2. Documents for pre-determination of origin
The pre-determination of origin dossier shall be prepared in accordance with the regulations stipulated in the Circular on determining the origin of exported and imported goods issued by the Minister of Finance.
3. Documents specifying the method for determining customs value in advance.
a) Application for pre-determination of customs value using form No. 02/XĐTTG/TXNK Appendix VI issued with this Circular;
b) Sales contract for goods directly executed by the organization or individual (if any): 1 copy;
c) Technical documents, images, or product catalogs: 1 copy;
d) Documents and materials related to the planned transaction for which a preliminary determination of the customs valuation method is requested (if any): 01 copy;
d) Relevant documents in case it is necessary to convert the invoice value to the actual selling price at the export customs point for exported goods: 01 photocopy.
In cases where no actual transaction has taken place, and the organization or individual does not yet possess the documents mentioned in points b, d, and e of this clause, they should request guidance from the customs authority on the principles and conditions for applying the customs valuation method.
4. Pre-determined price documents
a) Application for pre-determination of customs value using form No. 02/XĐTTG/TXNK Appendix VI issued with this Circular;
b) A copy of the goods purchase and sale contract or a document of equivalent value issued directly by the organization or individual conducting the transaction;
c) Bank payment documents: 1 copy;
d) Bill of lading or other equivalent transport documents as prescribed by law (except for goods imported through land border checkpoints, goods traded between free trade zones and the domestic market): 01 copy;
d) Technical documents, images, or product catalogs: 1 copy;
e) Documents and materials related to the proposed transaction for which a price is requested in advance (if any): 01 copy.
If the customs declarant does not have the documents required under points b, c, and d of this clause, they should request guidance from the customs authority on the principles and conditions for applying the customs valuation method.
5. The General Department of Customs shall issue a written refusal to pre-determine the customs code, origin, and customs value to organizations and individuals in the following cases:
a) Ineligible; documents for pre-determining customs code, origin, and customs value;
b) Goods mentioned in the application for advance determination of customs code, origin, and customs value that are awaiting processing by the state management agency, including:
b.1) The goods mentioned in the application for advance determination of customs code, origin, and customs value are related to a case that has been notified by a competent state agency as being under investigation, inspection, or examination;
b.2) The goods mentioned in the application for pre-determination of customs code have been received by the General Department of Customs and are awaiting processing results.
c) The goods mentioned in the application for pre-determination of tariff classification already have a guidance document on tariff classification issued by the state management agency.”
4. Article 10 is amended and supplemented as follows:
Article 10. Application of customs inspection measures during customs clearance procedures for exported and imported goods.
1. Direct inspection of documents and physical inspection of goods are carried out based on risk management as notified by the Customs Electronic Data Processing System (hereinafter referred to as declaration classification). The head of the customs agency processing the customs documents shall organize the implementation of the inspection decision according to the declaration classification notification from the Customs Electronic Data Processing System, the regulations on customs document inspection and physical inspection of goods in the Customs Law , Government Decree No. 08/2015/ND-CP dated January 21, 2015 detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control, and the regulations in Section 3, Chapter II of this Circular.
2. Specialized inspections of goods subject to specialized management and inspection shall be carried out in accordance with the provisions of the law on specialized management and inspection; a physical inspection of the entire consignment shall be conducted in cases where there are signs of violations of customs law.”
5. Article 16 is amended and supplemented as follows:
Article 16. Customs documents when carrying out customs procedures
1. Customs documents for exported goods
a) Customs declaration form with the information fields specified in mẫu số 02 (Form No. 02) of Appendix II issued with this Circular.
In cases where customs declarations are made on paper as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, amended and supplemented by Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP , the customs declarant shall fill out and submit 02 original copies of the customs declaration form according to mẫu HQ/2015/XK Appendix IV issued with this Circular;
b) Commercial invoice or equivalent document in case the buyer is required to pay the seller: 1 copy;
c) List of forest products for export raw timber as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;
d) Export license or permit issued by a competent authority under the law on foreign trade management for goods subject to licensing requirements:
d.1) If exporting once: 01 original copy;
d.2) If exporting multiple times: 01 original copy for the first export.
d) Notification of exemption from inspection or notification of specialized inspection results or other documents as prescribed by law on specialized management and inspection (hereinafter referred to as the Specialized Inspection Certificate): 01 original copy.
In cases where specialized laws stipulate the submission of photocopies or do not specifically require the submission of originals or photocopies, the customs declarant may submit photocopies.
In cases where the specialized inspection certificate is used multiple times within its validity period, the customs declarant only needs to submit it once to the customs branch where the first export shipment is processed.
e) Documents proving that the organization or individual meets the conditions for exporting goods as prescribed by investment law: submit one copy when processing the export procedures for the first shipment;
g) Consignment contract: 01 copy in the case of consignment for the export of goods that require an export license, a specialized inspection certificate, or documentation proving that the organization or individual meets the conditions for exporting goods as prescribed by investment law, where the consignee uses the license or confirmation document of the consignor;
The documents specified in points d, e, and f of this clause, if sent electronically by specialized inspection agencies or specialized state management agencies through the National Single Window Portal in accordance with the law on the National Single Window, shall not be submitted by the customs declarant when carrying out customs procedures.
2. Customs documents for imported goods
a) Customs declaration form with the information fields specified in mẫu số 01 (Form No. 01) in Appendix II issued with this Circular.
In cases where customs declarations are made on paper as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, amended and supplemented by Clause 12, Article 1 of Decree No. 59/2018/ND-CP , the customs declarant shall fill out and submit two original copies of the customs declaration form HQ/2015/NK in Appendix IV issued with this Circular;
b) Commercial invoice or equivalent document in cases where the buyer is required to pay the seller: 1 copy.
In cases where the consignee purchases goods from a seller in Vietnam but is instructed by the seller to receive the goods from abroad, the customs authorities will accept the invoice issued by the seller in Vietnam to the consignee.
Customs declarants are not required to submit commercial invoices in the following cases:
b.1) Imported goods for the purpose of fulfilling processing contracts for foreign traders;
b.2) For imported goods without invoices and where the buyer is not required to pay the seller, the customs declarant shall declare the customs value in accordance with Circular No. 39/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance, regulating the customs value of exported and imported goods.
c) Bill of lading or other equivalent transport documents for goods transported by sea, air, rail, or multimodal transport as prescribed by law (except for goods imported through land border checkpoints, goods traded between free trade zones and the domestic market, and goods imported by passengers as personal baggage): 01 copy.
For imported goods used in oil and gas exploration and exploitation, transported on service vessels (not commercial vessels), a cargo manifest should be submitted instead of a bill of lading.
d) List of forest products for imported raw timber as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;
d) Import license or import permit issued by a competent authority in accordance with the law on foreign trade and commerce for goods requiring an import license; Import license under quota or notification granting the right to use import tariff quota:
d.1) If imported once: 01 original copy;
(d.2) If importing multiple times: 01 original copy upon first import.
e) Certificate of specialized examination: 01 original copy.
In cases where specialized laws stipulate the submission of photocopies or do not specifically require the submission of originals or photocopies, the customs declarant may submit photocopies.
In cases where the specialized inspection certificate is used multiple times within its validity period, the customs declarant only needs to submit it once to the customs branch where the first shipment is imported.
g) Documents proving that the organization or individual meets the conditions for importing goods as prescribed by investment law: submit one copy when carrying out import procedures for the first shipment;
h) Value Declaration Form: The customs declarant shall fill out the value declaration form according to the mẫu (template), submit it to the System as electronic data, or submit two original copies to the customs authority in the case of declarations made on paper. Cases requiring a value declaration and the form of the value declaration shall comply with the regulations in Circular No. 39/2015/TT-BTC ;
i) Certificates of origin of goods as prescribed in the Circular of the Minister of Finance regulating the determination of origin of exported and imported goods;
k) List of machinery and equipment in the case of classification of combined or assembled machinery under Chapters 84, 85 and 90 of the Vietnamese Export and Import Goods List or classification of machinery and equipment in unassembled or disassembled form: 01 photocopy and presentation of the original list of machinery and equipment for verification, along with the Deduction Tracking Form as prescribed in Circular No. 14/2015/TT-BTC in the case of multiple imports;
l) Consignment contract: 01 copy in the case of consignment for importing goods that require import licenses, specialized inspection certificates, or documents proving that the organization or individual meets the conditions for importing goods according to the law on investment, law on specialized management and inspection, and law on foreign trade management, where the consignee uses the license or confirmation document of the consignor;
m) Sales contract to schools, research institutes, or supply contract for goods or service contract for specialized equipment and tools used for teaching, research, and scientific experiments, in the case of imported goods subject to a 5% value-added tax rate as stipulated in the Value-Added Tax Law: 01 copy.
The documents specified in points d, e, g, and i of this clause, if sent electronically by specialized inspection agencies or specialized state management agencies through the National Single Window Portal, or electronically by competent authorities in the exporting country through the ASEAN Single Window Portal or the portal for exchange with other countries as stipulated in international treaties to which Vietnam is a member, shall not be submitted by the customs declarant when carrying out customs procedures.
3. Customs documents for exported and imported goods not subject to tax.
In addition to the customs documents specified in Clause 1 or Clause 2 of this Article, the customs declarant must submit:
a) For imported goods that are humanitarian aid or non-refundable aid from foreign countries to Vietnam:
a.1) Goods supply contract (for cases where an organization or individual wins the import bid): 01 copy;
a.2) Import consignment contract (for cases of consignment import): 01 copy;
a.3) Confirmation of aid from the Ministry of Finance (for foreign aid from central government budget revenue; emergency relief without a specific address, under the approval authority of the Chairman of the Central Committee of the Vietnam Fatherland Front as stipulated in Article 15 of Decree No. 93/2009/ND-CP dated October 22, 2009, promulgating the regulations on the management and use of foreign non-governmental aid; aid in the form of imported goods for some localities, but with a central state organization acting as the focal point for receiving and distributing the goods): 01 original copy;
a.4) Confirmation document of aid from the Department of Finance (for foreign aid from local budget revenue sources): 01 original copy.
b) For goods imported for the implementation of ODA projects funded by Vietnam's non-refundable aid to foreign countries:
b.1) Decision of the managing unit on assigning the task of managing and implementing the project or decision approving the ODA project by the project managing agency, clearly stating that the form of provision is non-refundable ODA: 01 copy;
b.2) Detailed list of goods provided as foreign aid, prepared by the project implementing unit: 01 copy;
b.3) Contract for the supply of goods in the case of organizations or individuals winning the bid for import or consignment import contract in the case of consignment import: 01 copy.
c) For goods exported to implement ODA projects that are non-refundable aid from Vietnam to foreign countries:
c.1) Decision of the managing unit on assigning the task of managing and implementing the project or decision approving the ODA project by the project managing agency, clearly stating that the form of provision is non-refundable ODA: 01 copy;
c.2) Detailed list of goods provided as foreign aid, prepared by the project implementing unit: 01 copy;
c.3) Contract for the supply of goods to the project (in cases where the project implementing unit does not directly export): 01 copy.
d) For goods exempt from value-added tax, such as machinery, equipment, and materials that are not domestically produced and are imported for direct use in scientific research and technological development; machinery, equipment, spare parts, specialized transport vehicles, and materials that are not domestically produced and are imported for the purpose of searching, exploring, and developing oil and gas fields; aircraft, drilling rigs, and ships that are not domestically produced and are imported to create fixed assets for enterprises or leased from foreign countries for use in production, business, or leasing:
d.1) A copy of the sales contract resulting from a tender, or the goods supply contract, or the service supply contract issued by the winning bidder, the designated bidder, or the service provider, clearly stating that value-added tax is not included: 01 copy;
d.2) Import consignment contract for cases of consignment import clearly stating that value-added tax is not included: 01 copy;
d.3) Documents from competent state agencies as prescribed by the Law on Science and Technology assigning tasks to organizations to implement programs, projects, and research topics on science and technology development, or science and technology contracts between the ordering party and the receiving party for the implementation of science and technology contracts for machinery, equipment, and materials that are not domestically produced and are imported for direct use in science and technology research and development activities: 01 original copy;
d.4) Contract signed with a foreign party for the lease of aircraft, drilling rigs, or ships of types not yet manufactured domestically, for production, business, or leasing purposes: 01 copy.
d) For imported goods that are weapons and specialized equipment serving directly for national defense and security, which are exempt from value-added tax: 01 original copy of the Certificate confirming that the imported goods serve directly for national defense issued by the Ministry of National Defense or directly for security issued by the Ministry of Public Security;
e) For goods imported by financial leasing enterprises to be subleased to export processing enterprises or enterprises in non-taxable zones under financial leasing arrangements, which are exempt from import tax, and goods imported from abroad directly into export processing enterprises or enterprises in non-taxable zones: 01 copy of the financial leasing contract clearly stating that the lessee is an export processing enterprise or an enterprise in a non-taxable zone (meeting the conditions stipulated in Clause 1, Article 4 of the Law on Export and Import Taxes dated April 6, 2016);
g) Goods imported directly into the free trade zone by contractors for the construction of factories, offices, and equipment installation based on bidding results: 01 copy of the sales contract to the free trade zone based on bidding or direct award results, which stipulates that the winning bid price excludes import tax.
4. Customs documents for duty-free export and import goods.
In addition to the documents mentioned in Clause 1 or Clause 2 of this Article and the provisions of Government Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles and measures for the implementation of the Law on Export and Import Taxes, the customs declarant shall submit:
a) List of tax-exempt goods, form 06, issued together with Decree No. 134/2016/ND-CP .
If the Customs Electronic Data Processing System is fully capable of receiving the electronic list of duty-free goods, the customs declarant must notify the list of duty-free goods on the System.
In the case of notifying the list of tax-exempt goods in paper form, the customs declarant shall present the original and submit one copy of the list of tax-exempt goods according to mẫu số 06 issued with Decree No. 134/2016/NĐ-CP along with the deduction tracking slip that has been received by the customs authority;
b) Lease and sublease contracts for machinery, equipment, and specialized transport vehicles used in oil and gas operations; service contracts for organizations and individuals conducting oil and gas activities: 1 copy;
c) Contracts for the manufacture of machinery, equipment, or components, parts, and spare parts of machinery and equipment necessary for oil and gas operations, to be supplied to organizations or individuals conducting oil and gas activities, clearly stating the price of goods supplied excluding import tax: 01 copy;
d) Contracts for the manufacture of machinery, equipment, or components, parts, and spare parts of machinery and equipment to create fixed assets for the entity receiving investment incentives or to create fixed assets for the shipbuilding facility: 01 copy.
5. Customs documents for tax reduction cases.
In addition to the documents mentioned in Clause 1 or Clause 2 of this Article, the customs declarant must submit the application for reduction of export and import taxes as prescribed in Article 32 of Decree No. 134/2016/ND-CP .
6. Customs documents for cases where no tax is collected.
In addition to the documents mentioned in Clause 1 or Clause 2 of this Article and the provisions of Decree No. 134/2016/ND-CP , the customs declarant must submit:
a) For imported goods that must be re-exported back to the foreign country, re-exported to a third country, or re-exported to a free trade zone:
The official letter requests exemption from export tax based on the information criteria specified in Form No. 02, Appendix IIa, issued with this Circular.
In the case of submitting paper documents, the taxpayer shall submit a request for exemption from export tax using form No. 05/CVĐNKTT/TXNK Appendix VI issued with this Circular, clearly stating the re-export customs declaration number, import customs declaration number, contract number, payment document number (if any), and the taxpayer's commitment that the goods have not been used, processed, or manufactured in Vietnam: 01 original copy;
b) For goods that are exported but must be re-imported into Vietnam:
The official letter requests exemption from tax collection based on the information criteria specified in Form No. 02, Appendix IIa, issued with this Circular.
In the case of submitting paper documents, the taxpayer shall submit a request for tax exemption using form No. 05/CVĐNKTT/TXNK Appendix VI issued with this Circular, clearly stating the re-import customs declaration number, export customs declaration number, contract number, payment document number (if any), and the taxpayer's commitment that the goods have not been used, processed, or manufactured abroad: 01 original copy;
c) For cases where exported or imported goods are eligible for tax refund but the taxpayer has not yet paid the tax:
The official letter requests exemption from tax collection based on the information criteria specified in Form No. 02, Appendix IIa, issued with this Circular.
In cases where paper documents are submitted, taxpayers shall submit a request for tax exemption using form No. 05/CVĐNKTT/TXNK in Appendix VI issued with this Circular, clearly stating the detailed amount for each type of tax, the guarantee certificate number from the credit institution, the export or import customs declaration number, the export or import contract number, and the payment document number (if any): 01 original copy.”
6. Add Article 16a as follows:
Article 16a . Retention of customs records for exported and imported goods.
1. The customs documents that the customs declarant must retain include:
a) Customs declaration form;
b) Export or import licenses or permits for export or import issued by competent authorities in accordance with the law on foreign trade management for goods subject to licensing requirements;
c) Registration certificate for specialized inspection in cases where goods subject to specialized inspection are permitted by the customs authority to be brought in for storage, and a sampling record confirmed by the specialized inspection agency for goods requiring sampling according to the regulations of the law on specialized management and inspection;
d) Certificate of specialized examination;
d) Contracts for the sale and import of goods (including processing contracts, sub-processing contracts, lease contracts, financial leasing contracts, repair and warranty contracts, and contract appendices, documents related to contract adjustments and supplements) or equivalent documents as prescribed by law on trade and foreign trade management.
Consignment contracts in the case of export consignment and import consignment;
e) Documents confirming that the organization or individual meets the conditions for exporting and importing goods as prescribed by the law on investment;
g) Commercial invoice or equivalent document in cases where the buyer is required to pay the seller;
h) Bill of lading or other equivalent transport documents;
i) Certificates of origin for goods in cases where certificates of origin must be submitted according to the Circular of the Minister of Finance regulating the determination of origin of exported and imported goods;
k) A detailed list of goods for exported and imported goods must be included when carrying out customs procedures;
l) Technical documents, catalogs, component analysis reports, and inspection certificates related to exported and imported goods (if any);
m) List of machinery and equipment and the Deduction Tracking Form when declaring the code for cases of classification of combined or assembled machinery under Chapters 84, 85 and 90 of the Vietnamese Export and Import Goods List and cases of classification of machinery and equipment in unassembled or disassembled form as prescribed in Articles 7 and 8 of Circular No. 14/2015/TT-BTC ;
n) Accounting books and documents related to exported and imported goods as prescribed by accounting laws, including data, documents, and records on goods leaving and entering the warehouse;
o) Final settlement report on the use of imported raw materials, supplies, machinery, and equipment, exported goods, and supporting documents, records, and data serving as the basis for preparing the final settlement report; material and supply usage norms for each product code, product design diagrams or production processes, pattern layout diagrams (if any), actual production norms for exported products, and supporting documents, records, and data related to the processing and production of exported products;
p) Documents and records related to the inspection and determination of customs value as prescribed in Circular No. 39/2015/TT-BTC ;
q) Other documents related to tax exemption as stipulated in Articles 5 to 31 of Decree No. 134/2016/ND-CP ; tax reduction documents as stipulated in Article 32 of Decree No. 134/2016/ND-CP ; tax refund documents as stipulated in Articles 33 to 37 of Decree No. 134/2016/ND-CP and Article 129 of this Circular ; customs documents for exported and imported goods not subject to tax as stipulated in Article 16 of this Circular ; documents for debt cancellation of tax, late payment penalties, and fines; extension of tax, late payment penalties, and fines payment deadlines; installment payment of tax arrears and confirmation of completion of tax payment obligations for exported and imported goods as stipulated in Articles 134 , 135 , 136, and 140 of this Circular;
r) Written notification of the results of the prior determination of the customs code, origin, and customs value (if any);
s) Documents related to supplementary declarations, changes in intended use, and conversion to domestic consumption of exported and imported goods as prescribed in Articles 20 and 21 of this Circular;
t) Documents related to customs procedures for goods temporarily imported for re-export as prescribed in Article 86 of this Circular and goods exported and imported with a single customs declaration as prescribed in Article 93 of this Circular;
u) Other documents related to exported and imported goods in accordance with Government Decree No. 125/2017/ND-CP dated November 16, 2017, amending and supplementing a number of articles of Government Decree No. 122/2016/ND-CP dated September 1, 2016, on the export tariff schedule, preferential import tariff schedule, list of goods and absolute tax rates, mixed tax rates, import tax outside the tariff quota, and other relevant legal documents.
2. The customs declarant is responsible for retaining the original copies of the documents included in the customs dossier as stipulated in Clause 1 of this Article for the period prescribed in Point d, Clause 2, Article 18 of the Customs Law dated June 23, 2014, and presenting them to the customs authority during post-clearance inspection and audit. The original copies may be in electronic or paper form.
If the original document in paper form has been submitted to the customs authority, the customs declarant must retain a copy. For documents in electronic form, the customs declarant must retain the electronic copy.
In cases where the customs declarant is a customs brokerage agent (including express delivery companies recognized as customs brokerage agents), the consignee is responsible for retaining the documents included in the customs dossier. In cases where the consignee is a foreign trader not present in Vietnam exercising the right to conduct export and import business, the customs brokerage agent is responsible for retaining the documents included in the customs dossier.
7. Clause 1 of Article 18 is amended and supplemented as follows:
a) Amend points a and e of clause 1 as follows:
“a) The customs declarant must fully declare all information on the customs declaration form according to the information criteria specified in Form No. 01 or Form No. 02 of Appendix II issued with this Circular and submit the documents belonging to the customs dossier as prescribed in Article 16 of this Circular according to the information criteria specified in Form No. 03 of Appendix II issued with this Circular to the customs authority through the Customs Electronic Data Processing System. The documents belonging to the customs dossier may be in electronic data form or paper documents converted into electronic documents (scanned copies with digital signatures).”
In cases where a paper customs declaration is used, the declarant shall follow the instructions in Appendix IV attached to this Circular and submit and present the customs dossier as prescribed in Article 16 of this Circular to the customs authority when registering the customs declaration.
In the case of importing raw materials and supplies for processing and manufacturing for export, and exporting processed and manufactured products for export, the customs declarant must declare the export product code and the import raw material/supply code in accordance with the customs declarant's actual management and production in the goods description section as guided in Appendix II issued with this Circular on the customs declaration form when carrying out import and export procedures;
e) For goods exported or imported that are means of transport by sea, river, air, or rail, the customs declarant must declare and complete export customs procedures before completing exit procedures, except in cases where goods are sold after the means of transport has departed; declare and complete import customs procedures before completing import procedures; in the case of road transport or vehicles transported by other means through the border gate, only export and import customs declaration and procedures are required, not exit or entry procedures;”
b) Add points i, k, l, m, n, o, and p to clause 1 as follows:
“i) A bill of lading must be declared on one import customs declaration. In cases where one bill of lading is declared on multiple customs declarations, multiple bills of lading are declared on one customs declaration, or the imported goods do not have a bill of lading, the customs declarant shall follow the instructions in Form No. 01, Appendix II issued with this Circular;
k) When registering an export customs declaration, the customs declarant must fully declare the container number on the customs declaration for goods exported in containers and the export goods management number as instructed in Form No. 02, Appendix II issued with this Circular.
In cases where goods belonging to multiple export customs declarations of the same consignor are packed together in a container or shared means of transport, the customs declarant must notify the information of the goods packed together in the same container or shared means of transport according to the information criteria specified in Form No. 15, Appendix II issued with this Circular, through the Customs Electronic Data Processing System before carrying out procedures to move the goods through the customs supervision area;
l) In cases where exported or imported goods directly serving national security and defense are exempt from customs declaration and physical inspection, the customs declarant shall submit a written request for exemption from customs declaration and physical inspection from the Minister of Public Security or the Minister of National Defense to the customs authority where the goods are being exported or imported. This request shall be used to organize the supervision of exported or imported goods in accordance with the provisions of this Circular and to exempt them from customs declaration and physical inspection.
m) Goods subject to licensing by specialized management agencies must have the necessary licenses at the time of customs declaration registration and must fully declare the license information on the customs declaration form as instructed in Form No. 01 or Form No. 02 of Appendix II issued with this Circular;
n) In case of incorrect or excessive shipment of goods compared to the sales contract, the customs declarant shall make a supplementary declaration as prescribed in Clause 4, Article 20 or refuse to accept the goods as prescribed in Articles 95 and 96 of this Circular;
o) In cases where the customs declarant's electronic customs declaration system cannot perform electronic customs procedures, the customs declarant shall notify the Customs Sub-department where the customs procedures are expected to be carried out in writing using Form No. 41/TB-HTSC/GSQL in Appendix V issued with this Circular and choose the method of customs declaration through a customs agent or at the customs office. Based on the customs declaration method registered by the customs declarant in Form No. 41/TB-HTSC/GSQL in Appendix V issued with this Circular, the Customs Sub-department where the customs procedures are expected to be carried out shall guide the customs declarant in performing the customs procedures;
p) In cases where goods are subject to notification of the list of tax exemptions as prescribed in Clause 1, Article 17 of the Law on Export and Import Taxes dated April 6, 2016, the project owner must notify the list of tax exemptions according to the information criteria specified in Form No. 30, Appendix II issued with this Circular.”
8. Clauses 2, 3, and 4 of Article 19 are amended and supplemented as follows:
2. Check the conditions for registering the customs declaration.
The system automatically checks the conditions for registering customs declarations, including:
a) The customs declarant is not subject to coercive measures to stop customs procedures as prescribed, except in the following cases:
a.1) Exported goods that are exempt from tax, not subject to tax, or have a 0% export tax rate;
a.2) Imported goods that directly serve national security and defense are exempt from import duties and are not subject to value-added tax; exported goods that directly serve national security and defense;
a.3) Goods for disaster prevention, epidemic control, emergency relief, humanitarian aid, and non-refundable aid.
b) The customs declarant does not fall under the cases specified in Clause 1, Article 14 of this Circular;
c) The information on the customs declaration form must be complete and accurate in accordance with the guidelines in this Circular;
d) Information on management policies and tax policies for exported and imported goods on the customs declaration form.
If the above conditions are met, the customs authority will accept the customs declaration registration and provide feedback to the declarant. If the above conditions are not met, the customs authority will not accept the customs declaration registration and will provide the reason to the declarant.
In cases where customs declarations are made on paper, customs officers shall check the conditions for registering the customs declaration as stipulated in this clause and the documents included in the customs dossier.
3. Filing of declarations
a) Electronic customs declaration form:
a.1) Customs declaration form for exported and imported goods:
The Director General of the General Department of Customs, based on the risk level classification criteria stipulated by the Minister of Finance, decides on the classification of customs declarations and announces it on the Customs Electronic Data Processing System in one of the following forms:
a.1.1) Accept the information declared in the Customs Declaration Form (Flow 1);
a.1.2) Check the relevant documents in the customs dossier submitted or presented by the customs declarant, or the relevant documents on the National Single Window Portal (flow 2);
a.1.3) Physical inspection of goods based on examination of relevant documents in the customs dossier submitted or presented by the customs declarant, or relevant documents on the National Single Window Portal (flow 3).
a.2) Independent transport declaration:
a.2.1) Accept the information declared in the Customs Declaration Form (Flow 1);
a.2.2) Check the relevant documents in the customs dossier submitted or presented by the customs declarant, or related documents on the National Single Window Portal (flow 2).
b) Paper customs declaration form, Shipping manifest:
Based on the risk classification criteria prescribed by the Minister of Finance, the results of risk analysis and assessment, and relevant information regarding the goods at the time of customs declaration registration, the Head of the Customs Sub-department where the customs declaration is registered shall decide on the classification of the customs declaration and the Bill of Lading according to one of the forms specified in point a of this clause.
4. Time of notification of traffic flow results
The customs authority will notify the customs authority of the classification result immediately after the Customs Electronic Data Processing System receives, checks, and registers the information on the customs declaration.
Based on the information updated at the time the goods arrive at the customs checkpoint for export or import, if the information regarding the customs clearance classification changes compared to the time of customs declaration registration, the system will automatically process and notify the customs declarant of the change in the customs declaration classification result.”
9. Article 20 is amended and supplemented as follows:
Article 20. Supplementary declaration of customs documents for export and import goods.
Supplementary customs declaration for export and import goods involves amending and supplementing information on the customs declaration form and submitting relevant documents related to the amendment.
1. Cases requiring supplementary declarations
Except for the information fields on the customs declaration form that cannot be supplemented as stipulated in Section 3 of Appendix II issued with this Circular, the customs declarant may supplement the information fields on the customs declaration form in the following cases:
a) Supplementary declaration during customs clearance:
a.1) Customs declarants and taxpayers may submit supplementary customs documents before the customs authority notifies the declarant of the results of the customs declaration classification;
a.2) If the customs declarant or taxpayer discovers errors in the customs declaration after the customs authority has notified the results of the classification but before customs clearance, they may submit supplementary customs documents and will be subject to penalties as prescribed by law;
a.3) Customs declarants and taxpayers who submit supplementary customs declarations at the request of the customs authority when the customs authority discovers errors or inconsistencies between the actual goods, customs documents, and declared information during document inspection or physical inspection of goods will be subject to penalties as prescribed by law.
b) Submitting a supplementary declaration after the goods have been cleared through customs:
Except for supplementary declarations related to export and import licenses; specialized inspections of goods quality, health, culture, animal quarantine, animal products, plants, and food safety, customs declarants shall make supplementary declarations after customs clearance in the following cases:
b.1) If the customs declarant or taxpayer identifies errors in the customs declaration, they may submit supplementary customs documents within 60 days from the date of customs clearance, but before the customs authority decides to conduct a post-clearance inspection or audit;
b.2) If, after 60 days from the date of customs clearance and before the customs authority decides to conduct a post-clearance inspection or audit, the customs declarant or taxpayer discovers errors in the customs declaration, they shall submit a supplementary declaration and be subject to penalties as prescribed by law.
2. Procedures for submitting supplementary declarations
Except for the cases of supplementary declarations stipulated in Clauses 3, 4, and 5 of this Article, the procedure for supplementary declarations is as follows:
a) Responsibilities of the customs declarant:
a.1) Supplement the information fields of the electronic customs declaration form using mẫu số 01 , mẫu số 02 , mẫu số 04 , or mẫu số 05 in Appendix II issued with this Circular and submit the relevant documents for the supplementary declaration through the system. In case of supplementary declaration on a paper customs declaration form, the declarant shall submit two original copies of the request for supplementary declaration using mẫu số 03/KBS/GSQL in Appendix V issued with this Circular and one copy of the relevant documents for the supplementary declaration.
Supplementary declarations must be made within 05 working days from the date of receipt of the request from the customs authority in cases of supplementary declarations as stipulated in point a.3, clause 1 of this Article;
a.2) In cases where goods have not yet been cleared through customs due to changes in the loading port, export customs checkpoint, or means of transport, the customs declarant shall submit a supplementary declaration as instructed in this Article. If the change in the loading port, export customs checkpoint, or means of transport alters the method of transporting the goods, the customs declaration must be canceled in accordance with Article 22 of this Circular ;
a.3) In cases where exported goods have been cleared and brought into the customs supervision area at the border gate, if the customs declarant requests a change of the export border gate or loading port, and simultaneously changes the name of the means of transport, the customs declarant must submit a document permitting the change of export border gate from the competent authority or a notification of the change of loading port using form No. 32/TĐCX/GSQL in Appendix V issued with this Circular to the customs authority at the new loading port or export border gate for updating on the System. The customs officer supervising at the loading port or export border gate shall confirm the change of loading port or export border gate on the document and supervise the goods being transported to the new loading port or export border gate for loading onto the means of transport for export as prescribed in Clause 4, Article 52b of this Circular . Within 05 working days from the date of submitting the notification document to the customs authority, the customs declarant must supplement the information in the customs declaration as prescribed.
In cases where the owner of an outbound transport vehicle changes the vehicle's name but does not change the loading port or export customs checkpoint, before loading the goods onto the outbound transport vehicle, they must notify the customs authority in writing using form No. 33/TĐPTVT/GSQL in Appendix V issued with this Circular, clearly stating that the goods belonging to the export customs declarations will have their respective outbound transport vehicle names changed. If the owner of the outbound transport vehicle changes the loading port or export customs checkpoint, they must follow the customs procedures stipulated in Clause 4, Article 52b of this Circular to transport the goods to the new loading port.
a.4) In cases where exported goods have been cleared but have not yet been brought into the customs supervision area at the border gate, if there is a change in the loading port or export border gate, the customs declarant shall submit a written notification of the change in loading port or export border gate using form No. 34/TĐCXCK/GSQL in Appendix V issued with this Circular to the Customs Sub-department where the declaration was registered or the Customs Sub-department at the border gate where the goods are transported to, in order to transfer the supervision location on the System. Within 05 working days from the date of submitting the notification to the customs authority, the customs declarant must supplement the declaration information as prescribed;
a.5) When transporting goods through the customs supervision area, if there is an inaccuracy in the container number compared to the information declared on the customs declaration form, the customs declarant shall present the import goods delivery and receipt documents to the customs officer supervising at the import port or submit the Export Container Number List according to mẫu số 31/BKCT/GSQL Appendix V issued with this Circular along with the carrier's document regarding the change in container number to the customs officer supervising at the port. The customs officer supervising shall check and update the correct container number in the System to carry out the subsequent procedures.
The customs declarant is responsible for submitting a supplementary declaration at the Customs Sub-department where the declaration was registered, as stipulated in this clause, within 05 working days from the date the goods pass through the customs supervision area;
a.6) For export and import customs declarations with bulk cargo (excluding air transport) that meet the requirements for passing through the customs supervision area, if there is a discrepancy in quantity or weight compared to the declaration on the customs declaration, the customs declarant shall present the weighing slip from the warehouse, yard, or port business or the goods receipt record signed by the seller's representative or the on-site inspection record of quantity and weight to the supervising customs officer. The supervising customs officer shall check and confirm the quantity and weight on the port's weighing slip or the goods receipt record signed by the seller's representative or the on-site inspection record to handle the matter as follows:
a.6.1) In cases where goods require a license: the customs officer supervising the area shall only confirm permission for the goods to pass through the supervised area on the System for the exact quantity and weight of goods specified in the license, including whether the quantity and weight of goods fall within the tolerance specified in the license if the license specifies a tolerance;
a.6.2) In cases where goods do not require a license and are goods for export or import that are agreed upon for purchase and sale in bulk (commonly referred to as bulk purchase or bulk sale) and there is an agreement on tolerances regarding the quantity and commercial grade of the goods (the same type of goods but with different sizes leading to different values): based on one copy of the Goods Purchase and Sale Contract showing the agreement to accept discrepancies in quantity, type, and method of settlement of payment according to actual circumstances and payment method submitted by the customs declarant, the customs officer supervising the shipment will confirm the actual quantity of goods in the entire consignment that will pass through the customs supervision area on the System. The customs declarant is responsible for submitting a supplementary declaration at the Customs Sub-department where the declaration was registered as stipulated in Clause 3 of this Article within 05 working days from the date the goods are brought entirely through the customs supervision area;
a.6.3) In cases where the actual quantity of goods exported or imported differs from the quantity declared on the customs declaration form or the results of specialized inspections (except for cases stipulated in point a.6.2 of this section), the customs declarant is responsible for submitting a supplementary declaration at the Customs Sub-department where the declaration was registered, as stipulated in point a, clause 2 of this Article; if a supplementary declaration is not submitted, the excess quantity of goods compared to the customs declaration will not be allowed to pass through the customs supervision area.
b) Responsibilities of the customs authority:
b.1) For supplementary declarations during customs clearance:
b.1.1) Receiving supplementary declaration documents on the System;
b.1.2) Within 2 working hours from the time of receiving all supplementary declaration documents, customs officers shall complete the examination of the supplementary declaration documents. The time for physical inspection of goods (if any) shall be carried out in accordance with the provisions of Clause 2, Article 23 of the Customs Law , and the inspection results shall be notified through the System. If the supplementary declaration content is not accepted, the reason for refusal must be clearly stated.
b.1.3) Handling of violations shall be carried out in accordance with regulations (if any).
b.2) For supplementary declarations after goods have been cleared through customs:
b.2.1) Receiving supplementary declaration documents on the System;
b.2.2) Process the inspection results and provide feedback to the customs declarant within the following timeframe:
b.2.2.1) Within 02 working hours from the time of receiving all supplementary declaration documents, customs officers shall complete the examination of the supplementary declaration documents, conduct a physical inspection of the goods (if any), and notify the inspection results through the System;
b.2.2.2) If the supplementary declaration is not accepted, the customs officer shall inform the declarant of the reason for rejection through the System.
b.2.3) Handling of violations shall be carried out in accordance with regulations (if any).
b.3) In the case of submitting a paper customs declaration, when performing the tasks specified in point b of this section, the customs officer must clearly record the date and time of receiving the supplementary declaration; check the completeness and appropriateness of the supplementary declaration and notify the results of the check in the supplementary declaration request document; and return to the customs declarant one copy of the supplementary declaration request document with the customs authority's confirmation.
3. Procedures for supplementary declarations in cases of export and import agreements involving the purchase and sale of entire lots or entire vessels, with agreements on tolerances for quantity and commercial grade of goods.
a) Responsibilities of the customs declarant:
To supplement the information fields of the electronic customs declaration and submit the relevant documents for the supplementary declaration through the system, specifically as follows:
a.1) Port weighing slip (for bulk cargo) or Port inspection certificate or On-site inspection report on quantity and weight by a business providing inspection services or Inspection results of quantity and type by a business providing inspection services: 01 copy;
a.2) Importer's warehouse receipt for import customs declarations or Exporter's warehouse release form for export customs declarations: 01 copy;
a.3) Receipt of goods signed by the seller's representative or Settlement statement confirmed by both buyer and seller regarding the quantity, results of commercial classification of goods, and actual payment amount: 01 copy.
If the settlement statement does not have sufficient confirmation from both the buyer and the seller, then the customs declarant must provide confirmation on the document.
a.4) A copy of the goods purchase and sale contract containing an agreement to accept discrepancies in quantity, type, and method of payment based on actual circumstances: 01 copy;
a.5) Payment documents (if any): 1 copy;
a.6) Adjusted license for goods requiring a license: 01 original copy. In cases where the specialized state management agency sends the license electronically through the National Single Window Portal as prescribed by law on the National Single Window, the customs declarant is not required to submit this document.
If, after 30 days from the date of customs clearance, the customs declarant is not permitted by the state management agency to adjust the license or be granted a supplementary license for the difference in quantity of goods, the goods outside the license must be re-exported.
b) Responsibilities of the customs authority:
b.1) Receiving and checking the completeness and appropriateness of supplementary application documents;
b.2) Within 02 working hours from the time of receiving all supplementary declaration documents, the customs officer shall complete the processing and notify the results of the supplementary declaration document inspection through the System. If the supplementary declaration content is not accepted, the reason for rejection must be clearly stated.
4. Procedures for supplementing customs declarations in cases of excess or incorrect shipment, except as stipulated in Clause 3 of this Article.
a) In the case where the shipper sends an excess quantity of goods compared to the contract (without changing the number of items) and the consignee accepts the excess shipment:
a.1) Responsibilities of the customs declarant:
The customs declarant shall make a supplementary declaration as prescribed in point a.1, clause 2 of this Article and submit the following additional documents:
a.1.1) Confirmation document from the sender regarding excess or incorrect shipment: 1 copy;
a.1.2) Contract and contract addendum recording the amendment of information on goods and goods value or other equivalent documents as prescribed by law: 01 copy;
a.1.3) Commercial invoice recording the amendment of information about goods and goods value: 01 copy;
a.1.4) Bill of lading or equivalent transport document (in cases where the supplementary declaration relates to criteria such as number of containers, number of packages, or weight for bulk cargo and goods not yet removed from the customs supervision area): 01 copy for imported goods with a bill of lading or equivalent transport document;
a.1.5) Payment documents (if any): 1 copy;
a.1.6) Adjusted license regarding the quantity for goods requiring a license and for which supplementary declarations are required during customs clearance: 01 original copy;
a.1.7) The specialized inspection certificate has been adjusted in quantity if the original certificate states the quantity as: 01 original copy.
In cases where specialized state management agencies send the documents specified in points a.1.6 and a.1.7 of this clause in electronic form through the National Single Window Portal as prescribed by law on the National Single Window, the customs declarant is not required to submit these documents.
a.2) Responsibilities of the customs authority:
a.2.1) Receiving supplementary application documents;
a.2.2) Physical inspection of goods in cases where the goods are within the customs supervision area (including cases where the goods are being brought in for storage). If the goods have been moved out of the customs supervision area, the customs declarant must have written confirmation from the business providing inspection services regarding the actual quantity of the consignment;
a.2.3) Checking and processing test results:
a.2.3.1) In cases where the results of the physical inspection or the confirmation document from the business providing inspection services regarding the actual quantity of the consignment and the results of the supplementary declaration document inspection are consistent: accept the content of the supplementary declaration, handle the customs administrative violation, and proceed with the procedures as prescribed. The inspection time shall be as stipulated in Clause 2, Article 23 of the Customs Law ;
a.2.3.2) In cases where there is insufficient basis to determine the appropriateness of the documents proving the supplementary declaration or there are signs of smuggling or trade fraud, the customs authority shall verify with competent state management agencies and other relevant domestic agencies (shipping companies, forwarding companies, banks, insurance companies) within no more than 10 working days. Based on the verification results, if the content of the supplementary declaration is appropriate, the procedure shall be continued according to regulations; if the documents proving the supplementary declaration are inappropriate, the content of the supplementary declaration shall not be accepted and shall be handled according to the provisions of the law;
a.2.3.3) In cases where the results of the physical inspection or the confirmation document from the business providing inspection services regarding the actual quantity of the consignment and the results of the supplementary declaration document inspection are inconsistent: the supplementary declaration content will not be accepted and will be handled according to the provisions of the law.
b) In the case where the shipper sends more types of goods than those specified in the contract (resulting in a change in the quantity of items) and the consignee accepts the excess shipment:
b.1) Responsibilities of the customs declarant: to perform as instructed in point a.1 of this section;
b.2) Responsibilities of the customs authority:
Proceed as instructed in point a.2 of this section. In cases where verification with relevant domestic agencies is insufficient to determine the conformity of the documents proving the supplementary declaration and verification with relevant agencies abroad is required: The customs branch where the declaration is registered shall send the information to the General Department of Customs to conduct an inspection and verification of the conformity of the documents proving the supplementary declaration with relevant agencies abroad (exporting country customs, shipping company, exporting country shipping agent, exporter, customs attaché abroad) within no more than 15 working days from the date of receiving the verification results from relevant domestic agencies. In cases where the inspection and verification takes place in complex territories, the General Department of Customs may decide to extend the verification period a maximum of two times, each time not exceeding 15 working days.
Within two working days of receiving the verification results, the customs officer shall complete the processing of the supplementary declaration dossier. Any violations shall be handled according to regulations (if applicable).
c) In cases where supplementary information related to the type of goods is declared, resulting in a complete change to the name of the entire shipment (wrong shipment):
c.1) Responsibilities of the customs declarant:
The customs declarant shall make a supplementary declaration as prescribed in point a.1, clause 2 of this Article and submit the following additional documents:
c.1.1) A written confirmation from the sender stating the reason for the incorrect shipment: 1 copy;
c.1.2) Contract and contract addendum recording the amendment of information on goods and goods value or other equivalent documents as prescribed by law: 01 copy;
c.1.3) Commercial invoice recording the amendment of information about goods and goods value: 01 copy;
c.1.4) Bill of lading or equivalent transport document (in case the supplementary declaration relates to the criteria for the number of containers, number of packages or weight for bulk cargo and goods not yet removed from the customs supervision area): 01 copy;
c.1.5) Payment documents (if any): 1 copy;
c.1.6) Written explanation of the reasons for accepting the incorrect shipment from the customs declarant: 01 original copy.
c.2) Responsibilities of the customs authority:
c.2.1) Receiving supplementary application documents;
c.2.2) Physical inspection of goods in cases where the goods are within the customs supervision area (including cases where the goods are being transported for storage). The inspection time shall be as stipulated in Clause 2, Article 23 of the Customs Law .
If the goods have been moved out of the customs supervision area, the customs declarant must have written confirmation from the goods inspection unit regarding the actual quantity and type of goods in the consignment;
c.2.3) Checking and verifying the conformity of documents proving the supplementary declaration: The customs branch where the declaration is registered sends information to the General Department of Customs to check and verify the conformity of the documents proving the supplementary declaration with relevant agencies abroad (customs of the exporting country, shipping company, shipping agent of the exporting country, exporter, customs attaché abroad) within a maximum of 45 working days. In cases where the check and verification takes place in complex territories, the General Department of Customs may decide to extend the verification period a maximum of two times, each time not exceeding 45 working days.
Within two working days of receiving the verification results, the customs officer shall complete the processing of the supplementary declaration dossier. Any violations shall be handled according to regulations (if applicable).
c.2.4) Processing test results:
c.2.4.1) In cases where the results of the physical inspection or the confirmation document from the business providing inspection services regarding the actual quantity of the consignment and the verification results are consistent or the verification period has expired without results: accept the supplementary declaration, process according to the law, and carry out the subsequent procedures;
c.2.4.2) In cases where the results of the physical inspection or the confirmation document from the business providing inspection services regarding the actual quantity of the consignment and the results of the inspection and verification of the supplementary declaration documents are inconsistent: the supplementary declaration will not be accepted and will be handled according to the provisions of the law.
5. Procedures for supplementing customs declarations after customs clearance in cases of incomplete shipments and goods not yet or partially removed from the customs supervision area, except as stipulated in Clause 3 of this Article.
a) Responsibilities of the customs declarant:
To supplement the information fields of the electronic customs declaration and submit the relevant documents for the supplementary declaration through the system, specifically as follows:
a.1) Confirmation document from the sender regarding the missing goods: 1 copy;
a.2) Contract and contract addendum recording the amendment of information on goods and goods value or other equivalent documents as prescribed by law: 01 copy;
a.3) Commercial invoice recording the amendment of information about goods and goods value: 01 copy;
a.4) Bill of lading or equivalent transport document (in case the supplementary declaration relates to criteria such as number of containers, number of packages, or weight for bulk cargo and goods not yet removed from the customs supervision area): 01 copy;
a.5) Payment documents (if any): 1 copy;
a.6) Results of the inspection regarding the actual quantity of imported goods by the business entity providing inspection services.
b) Responsibilities of the customs authority:
b.1) Receiving supplementary application documents;
b.2) Physical inspection of goods in cases where the goods are within the customs supervision area (including cases where the goods are being transported for storage). The inspection time shall be as stipulated in Clause 2, Article 23 of the Customs Law ;
b.3) Processing the test results:
b.3.1) In cases where the supplementary declaration is consistent with the actual goods still within the customs supervision area and information indicates that the goods have been removed from the customs supervision area: accept the supplementary declaration, process it according to the law, and carry out the subsequent procedures;
b.3.2) In cases where there is insufficient basis to determine the appropriateness of the documents proving the supplementary declaration or there are signs of smuggling or trade fraud, the customs authority shall verify with competent state management agencies and other relevant domestic agencies (shipping companies, forwarding companies, banks, insurance companies) within no more than 10 working days. Based on the verification results, if the content of the supplementary declaration is appropriate, the procedure shall be continued according to regulations; if the documents proving the supplementary declaration are inappropriate, the content of the supplementary declaration shall not be accepted and shall be handled according to the provisions of the law;
b.3.3) In cases where the supplementary declaration does not match the actual goods still within the customs supervision area and the information indicates that the goods have been removed from the customs supervision area: the supplementary declaration will not be accepted and will be handled according to the provisions of the law.”
10. Clauses 1 and 2 of Article 21 are amended and supplemented as follows:
1. Principles of implementation
a) Goods exported or imported that are subsequently re-consumed domestically or whose intended use is changed must comply with the regulations in Clause 5, Article 25 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 12, Article 1 of Decree No. 59/2018/ND-CP ;
b) The transfer to domestic consumption or change of intended use of goods that have undergone export or import procedures may only be carried out after the customs declarant has completed customs procedures for the new customs declaration;
c) Goods subject to export and import licenses, when transferred for domestic consumption or their intended use is changed, must also be approved in writing by the agency that issued the export and import licenses, in accordance with the law requiring such licenses for changes in intended use or transfer for domestic consumption;
d) If goods change their intended use or are transferred for domestic consumption, the taxpayer must declare and pay all applicable taxes and penalties (if any) as prescribed.
2. Responsibilities of the customs declarant
a) Declare and submit the customs declaration dossier through the system, including:
a.1) The customs declaration form as prescribed in Article 16 of this Circular must clearly state the original customs declaration number, the form of change of intended use or transfer to domestic consumption in the "Notes" section of the electronic customs declaration form or the "Other notes" section of the paper customs declaration form.
In cases where the purpose of use is changed or goods imported for import duty are transferred for domestic consumption, and the period for retaining customs records (5 years) from the time of import to the time of change of purpose or transfer for domestic consumption has exceeded the 5-year period for retaining customs records, and in cases where imported goods that are tools and equipment are exempt from import duty and have not yet been fully allocated to production costs (if the enterprise does not track and manage them by import customs declaration number) are transferred for domestic consumption, the enterprise is not required to provide the declaration number when changing the purpose of use or transferring goods for domestic consumption.
In cases where goods are raw materials or supplies that have already been used to manufacture a product, and the intended use is changed to domestic consumption, the customs declarant shall declare the initial raw materials/supplies and the finished product in separate lines on the declaration form. Specifically, the finished product shall be declared on one line, with no tax declaration for the line containing the finished product; the initial imported raw materials/supplies shall be declared (in the "specific management code" field of the line with the code "TĐMĐSDSP") and tax shall be calculated on the subsequent lines of the declaration form. The product policy applicable to the finished product shall be in accordance with the provisions of specialized laws.
a.2) A document from the competent authority permitting the change of intended use or conversion to domestic consumption for goods that, according to the law, require a permit for such a change: 01 original copy;
a.3) Certificate of specialized inspection in cases where the export and import goods management policy has not been fully implemented at the time of initial customs declaration registration: 01 original copy;
a.4) Written agreement with the foreign party regarding the change of intended use of goods or commercial invoice in the case of transfer of ownership of goods for processing, leased from foreign organizations or individuals, or contract for the purchase and sale of tax-exempt, non-taxable, temporarily imported for re-export, or temporarily exported for re-import goods: 01 copy.
c) In the case of changing the purpose of use through transfer to an entity exempt from or not subject to tax: The transferee must declare as prescribed in point a of this section, but is not required to pay tax.
In cases where the transferee is required to notify the list of tax-exempt items, the customs authority will deduct the transferred goods from the tax-exempt list of the transferee organization or individual.
Organizations and individuals transferring goods are not required to pay import tax on the transferred goods, provided that the transfer price does not include import tax. However, they must notify the customs authority that previously received the notification of the tax exemption list about the transfer of goods if the tax exemption list has been notified, or notify the customs branch where the initial customs declaration was registered if it does not fall under the tax exemption list notification category.
d) In cases where the taxpayer changes the purpose of use or transfers the goods for domestic consumption but fails to voluntarily declare and pay the tax to the customs authority, if the customs authority or other competent authorities inspect and discover this, the taxpayer will be assessed the amount of tax payable according to the original import customs declaration, pay late payment penalties, and be subject to penalties in accordance with current regulations.”
11. Article 22 is amended and supplemented as follows:
Article 22. Cancellation of customs declarations
1. Cases of canceling declarations
a) The customs declaration form is invalid for customs clearance in the following cases:
a.1) If, after 15 days from the date of registration of the import customs declaration, the goods have not arrived at the import customs point;
a.2) After the expiration of 15 days from the date of registration of the export customs declaration, goods are exempt from document inspection and physical inspection but have not yet been brought into the customs supervision area at the export border gate;
a.3) After 15 days from the date of registration of the export customs declaration, if the goods are subject to document inspection but the customs declarant has not yet submitted the customs documents, or if the customs procedures have been completed but the goods have not yet been brought into the customs supervision area at the export border gate;
a.4) After 15 days from the date of registration of the export customs declaration, the goods are subject to physical inspection, but the customs declarant has not yet submitted the documents and presented the goods for inspection by the customs authority;
a.5) The customs declaration has been registered, but the goods are subject to licensing requirements from specialized management agencies, yet no such license was obtained at the time of registration.
b) The customs declaration has been registered but not yet cleared due to a malfunction in the electronic customs data processing system, and the replacement paper customs declaration has been cleared, released, or the goods have been taken into storage;
c) Customs declarations have been registered, but the goods do not meet the regulations on specialized management and inspection. After handling the violation with additional penalties, the goods must be re-exported or destroyed;
d) Cancel the customs declaration at the request of the customs declarant:
d.1) The export customs declaration has completed customs procedures, and the goods have been brought into the customs supervision area, but the customs declarant requests to return them to the domestic market for repair or reprocessing;
d.2) Customs declaration for on-the-spot export that has been cleared or released, but the exporter or importer cancels the export or import transaction;
d.3) In addition to the cases specified in points a.2, a.3, a.4, d.1 and d.2 of this section, the export customs declaration has been cleared or released but the goods have not actually been exported;
d.4) Customs declarations where the declarant incorrectly declares the information specified in Section 3 of Appendix II issued with this Circular, except in cases where the import customs declaration has been cleared or released and the goods have passed through the customs supervision area; or the export customs declaration has been cleared or released and the goods have actually been exported.
2. Procedures for canceling customs declarations
a) Responsibilities of the customs declarant:
a.1) For cases specified in points b and d of Clause 1 of this Article, the customs declarant shall submit the request to cancel the customs declaration using Form No. 06 in Appendix II issued with this Circular through the Customs Electronic Data Processing System to the Customs Sub-department where the customs declaration was registered.
In cases where a request is made to cancel a paper customs declaration, the customs declarant shall submit two original copies of the request for cancellation of the customs declaration, using form No. 04/HTK/GSQL in Appendix V issued with this Circular, to the Customs Sub-department where the customs declaration was registered;
a.2) In cases of customs declaration cancellation as stipulated in points d.1, d.2, and d.3 of Clause 1 of this Article, the customs declarant shall submit supporting documents proving that the goods were not actually exported.
In cases where a customs declaration is cancelled for exported goods that have been brought into the customs supervision area but have not actually been exported, the declarant must commit in writing to the domestic tax authority or customs authority that they have not yet claimed a tax refund or tax deduction for the goods covered by the customs declaration to be cancelled, and will be responsible for the content of the declaration. If the customs authority or tax authority discovers during an inspection that the declarant has claimed a tax refund or tax deduction, they will be dealt with according to the law.
b) Responsibilities of the customs authority:
b.1) In the case of canceling a customs declaration as stipulated in point a, clause 1 of this Article: No later than one working day from the date the customs declaration is no longer valid for customs procedures as stipulated in points a and d, clause 1 of this Article, the Customs Sub-department where the customs declaration was registered shall check and verify the information on the Customs Electronic Data Processing System, cancel the customs declaration, and notify the customs declarant of the cancellation information on the System;
b.2) In the case of canceling the customs declaration as stipulated in point c, clause 1 of this Article: No later than 01 working day from the date the goods are re-exported or the confirmation document has been received that the goods have been destroyed, the Customs Sub-department where the customs declaration was registered shall cancel the declaration;
b.3) Cases of cancellation of customs declarations as stipulated in points b and d of Clause 1 of this Article:
b.3.1) Within 08 (eight) working hours from the time of receiving the request to cancel the customs declaration from the customs declarant, the customs officer shall check the reasons, conditions and information of the customs declaration requested for cancellation on the System, propose to the Head of the Customs Sub-department for approval, carry out the cancellation of the customs declaration and provide feedback on the results to the customs declarant on the System, process the paid tax (if any) in accordance with the provisions of Article 131 of this Circular and update it in the Risk Management System to assess the legal compliance criteria for the enterprise.
In cases where the Customs Sub-department where the customs declaration was registered has information regarding legal violations related to the shipment provided in writing by other competent authorities, the export customs declaration that has been cleared or released may only be canceled after implementing professional measures and determining that the shipment does not violate the law, or after completing the handling of violations in accordance with the law;
b.3.2) In cases where the cancellation of a customs declaration for temporarily imported and re-exported goods, or temporarily exported and re-imported goods, affects the information on the quantity of temporarily imported and exported goods managed on the System, after canceling the customs declaration, the customs authority is responsible for updating the information on the quantity of goods in the System;
b.3.3) Notify the Provincial/City Tax Department where the enterprise is registered for business regarding exported goods originating from within the country, using Form No. 01/TB-XNKTC/GSQL in Appendix V issued with this Circular, or notify the Customs Sub-department where the import customs declaration was registered for exported goods originating from import (if the Customs Sub-department where the export customs declaration was registered is different from the Customs Sub-department where the import customs declaration was registered) for monitoring purposes, and not process tax refunds, tax deductions, or collect taxes on goods covered by the cancelled export customs declaration.
b.4) For paper customs declarations, in addition to performing the corresponding actions in points b.1, b.2, and b.3 of this section, the customs officer shall cross out the canceled customs declaration with ink, sign, and affix the officer's seal; the canceled customs declaration shall be stored in the order of its customs declaration registration number.”
12. Clause 1 of Article 23 is amended and supplemented as follows:
“1. Based on the notification of the customs declaration classification results from the System, the decision of the Head of the Customs Sub-department where the declaration is registered or the Customs Sub-department where the goods are inspected, the customs declaration information, risk assessment information on the System, and the electronic customs documents submitted by the customs declarant through the System, customs officers shall conduct a detailed inspection of the customs documents and a physical inspection of the goods.
Within a maximum of one working hour from the time of customs declaration registration, the customs authority shall check and verify the completeness of the customs dossier and provide feedback to the customs declarant through the System. After this deadline, the electronic customs dossier shall be considered fully submitted to the customs authority.
In the case of physical inspection of goods, customs officers must record the inspection results on the Inspection Results Form, update the System as prescribed in Article 29 of this Circular and the guidance of the General Department of Customs , and decide on customs clearance or release of goods or storage of goods.”
13. Clause 3 of Article 24 is amended and supplemented as follows:
3. In cases where an export or import shipment has been cleared based on the results of analysis and inspection to determine the name and code of the goods, the customs authority shall use the results of the analysis and inspection of this shipment to carry out customs procedures for subsequent shipments of the same customs declarant with the same name, origin, and declared code of goods, imported from the same manufacturer (for imported goods).
Customs authorities select subsequent shipments for analysis and inspection based on risk management principles.
14. Article 25 is amended and supplemented as follows:
Article 25. Verification of customs value during customs clearance procedures.
1. Subjects of inspection: Customs documents for exported and imported goods subject to detailed document inspection and physical inspection of goods.
2. Inspection content: The customs authority shall inspect the customs documents and the value declared by the customs declarant on the customs declaration form and customs value declaration form (hereinafter referred to as the declared value) based on the regulations on the method of determining customs value and inspecting customs value in Circular No. 39/2015/TT-BTC and this Circular.
3. Processing test results
a) In cases where there are sufficient grounds to reject the declared value:
The customs authority shall issue a Customs Valuation Notice according to mẫu số 02B/TB-TGHQ/TXNK (Form No. 02B/TB-TGHQ/TXNK) in Appendix VI of this Circular (hereinafter referred to as the Customs Valuation Notice) and request the customs declarant to submit a supplementary declaration within a maximum of 05 working days from the date of the notice and release the goods as prescribed. If the customs declarant submits a supplementary declaration according to the Customs Valuation Notice within the aforementioned period, the customs authority shall clear the goods as prescribed and handle violations (if any). If the customs declarant fails to submit a supplementary declaration within the specified time limit or submits an incorrect supplementary declaration according to the Customs Valuation Notice, the customs authority shall determine the tax according to the provisions of the Law on Tax Administration to clear the goods as prescribed and handle violations (if any).
Goods exported or imported may have their declared value rejected if they fall under one of the following cases:
a.1) The customs declarant fails to declare or declares incorrectly or incompletely one of the following items on the customs declaration form (including: unloading location, payment method, declared value classification code, transportation fee, insurance fee, code and name of adjustments, declared value details, total allocation coefficient of taxable value, goods description, unit of measurement, invoice unit price, taxable unit price, taxable value, invoice value, total invoice value, country of origin), or the customs value declaration form (if any), which affects the customs value.
If the customs declarant has a special relationship but fails to declare it on the customs declaration form or customs valuation declaration form (if any), the customs authority shall request the declarant to make a supplementary declaration as prescribed in Article 20 of this Circular . If the customs declarant declares a special relationship but it does not affect the transaction value, the customs authority shall examine the impact of the special relationship on the transaction value as prescribed in Article 7 of Circular No. 39/2015/TT-BTC .
a.2) There are discrepancies in content related to customs valuation between documents in the customs dossier submitted or presented to the customs authority by the customs declarant;
a.3) Failure to satisfy one of the conditions for applying the customs valuation method stipulated in Clause 8, Article 1 of Decree No. 59/2018/ND-CP , Circular No. 39/2015/TT-BTC and this Circular;
a.4) Applying the incorrect sequence and content of the customs valuation method as prescribed in Clause 8, Article 1 of Decree No. 59/2018/ND-CP , Circular No. 39/2015/TT-BTC , and this Circular.
b) In case of doubt regarding the declared value:
b.1) If exported or imported goods have questionable declared values and high value risks compared to the reference prices of identical or similar exported or imported goods issued by the General Department of Customs as stipulated in Article 22 of Circular No. 39/2015/TT-BTC , and the customs declarant is assessed and classified as a non-compliant enterprise, the customs authority shall notify the customs declarant to supplement the dossier as prescribed in point b.2, clause 4 of this Article through the System or on the export customs declaration, import customs declaration (in the case of customs declaration on paper) and appoint a legal representative of the customs declarant or an authorized person to explain and prove the declared value within the customs clearance period as prescribed in Article 23 of the Customs Law and handle as follows:
b.1.1) In cases where the customs declarant fails to supplement the dossier, or fails to appoint an authorized representative as prescribed by law and does not have a power of attorney to explain and prove the declared value, or based on the dossier provided by the customs declarant, fails to explain or prove the grounds for rejecting the declared value as prescribed in points d.2.1, d.2.2, d.2.3, d.2.5, and d.2.6 of Clause 4 of this Article, the customs authority shall issue a Notice of Customs Value, determine the tax in accordance with the Law on Tax Administration to clear the goods as prescribed, and handle violations (if any);
b.1.2) Except for the cases specified in point b.1.1 of this section, the customs authority shall issue a Customs Valuation Notice and carry out customs clearance of goods based on the declared value of the customs declarant.
b.2) For imported goods with unusually high declared values as stipulated in point b.5.7 of this section, the customs authority shall clear the goods based on the declared value and forward the suspicion to the tax authority for verification and determination of related-party transactions in accordance with the law on related-party transactions;
b.3) For cases not covered by points b.1 and b.2 of this clause, the customs authority shall notify the basis of suspicion, the price level, the method the customs authority intends to determine, and the consultation time through the System or the Notice of Suspicion of Declared Value according to mẫu số 02A/TB-NVTG/TXNK Appendix VI issued with this Circular, and simultaneously release the goods as prescribed; the customs declarant shall conduct consultation according to the instructions in clause 4 of this Article;
b.4) Exported goods are questionable in terms of declared value if they fall under one of the following cases:
b.4.1) The declared value is lower than the reference price of identical or similar exported goods as issued by the General Department of Customs in accordance with 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 exported goods determined by the customs authority, or lower than the lowest declared value of identical or similar goods accepted by the customs authority as the customs value in the customs value database (without comparison with customs values under suspicion).
Identical or similar export goods in the comparative valuation database are those exported within a period of 90 days prior to or 90 days after the date of registration of the export customs declaration of the goods being inspected for declared value;
b.4.3) The declared value is lower than the customs value collected by the customs authority from information sources as prescribed in Article 25 of Circular No. 39/2015/TT-BTC after conversion to the customs value of exported goods at the export port;
b.4.4) The declared value is lower than or equal to the declared value of the main raw materials constituting identical or similar exported goods, or the transportation cost of the goods being valued up to the export port, or the handling cost of identical or similar exported goods;
b.4.5) If identical or similar export goods cannot be found in accordance with Circular No. 39/2015/TT-BTC to verify the declared value, the concept of identical or similar goods shall be expanded as follows:
b.4.5.1) Exported goods with multiple features and uses that are comparable to identical or similar exported goods with a basic feature or use already present in the customs valuation database;
b.4.5.2) Exported goods of a higher quality grade are comparable to identical or similar exported goods of a lower quality grade already included in the customs valuation database.
b.5) Imported goods are questionable in terms of declared value if they fall under any of the following cases:
b.5.1) The declared value is lower than the reference price of identical or similar imported goods issued by the General Department of Customs as stipulated in 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 imported goods determined by the customs authority, or lower than the lowest declared value of identical or similar goods accepted by the customs authority as the customs value in the customs value database (without comparison with customs values under suspicion);
b.5.3) The declared value is lower than or equal to the customs value of identical or similar imported components, or lower than or equal to the customs value of the main raw materials constituting identical or similar imported goods, or lower than or equal to the transportation cost of identical or similar imported goods up to the first port of entry;
b.5.4) The declared value is lower than the customs value collected by the customs authority from information sources as prescribed in Article 25 of Circular No. 39/2015/TT-BTC after conversion to the customs value of imported goods at the first port of entry;
b.5.5) Imported goods with a discount factor where the declared value after deducting the discount is lower than the lowest customs value of identical or similar imported goods in the customs valuation database;
b.5.6) If identical or similar imported goods as defined in Circular No. 39/2015/TT-BTC cannot be found for verification of declared value, the concept of identical or similar imported goods shall be expanded as follows:
b.5.6.1) Imported goods with multiple features and uses that are comparable to identical or similar imported goods with a basic feature or use already present in the customs valuation database;
b.5.6.2) Imported goods of a higher quality grade comparable to identical or similar imported goods of a lower quality grade already in the customs valuation database;
b.5.6.3) Imported goods originating from developed countries or blocs of developed countries that are comparable to identical or similar imported goods from developing countries are already included in the customs valuation database.
b.5.7) Imported goods with a declared value that is unusually high compared to the reference price of identical or similar imported goods issued by the General Department of Customs as stipulated in Article 22 of Circular No. 39/2015/TT-BTC ;
b.5.8) Identical or similar imported goods in the comparative value database as specified in points b.5.2 and b.5.5 of this clause are goods exported to Vietnam within a period of 60 days prior to or 60 days after the export date of the goods being examined for declared value; if no identical or similar goods can be found within the aforementioned period, the period may be extended to 90 days prior to or 90 days after the export date of the goods being examined for declared value.
c) In cases not covered by points a and b of this clause, the customs authority shall clear the goods based on the declared value of the customs declarant.
4. Consultation
a) Consultation Authority: The Director of the Provincial/City Customs Department organizes and conducts consultations and is fully responsible for the effectiveness of the consultation work within their unit. Based on the actual situation and characteristics of the locality, the Director of the Customs Department may delegate the authority to conduct consultations to the Head of the Customs Sub-department;
b) Responsibilities for implementation:
b.1) Customs authority:
b.1.1) Organize consultations and review of records, documents, and materials submitted or presented by the customs declarant as stipulated in point b.2 of this section to clarify any doubts regarding the declared value;
b.1.2) Prepare a consultation record, which fully and truthfully records the questions and answers during the consultation process; record the documents and materials that the customs declarant has submitted additionally; at the end of the consultation, the conclusion must be clearly stated in the consultation record, specifically: "the customs declarant agrees with the price and method determined by the customs authority", "insufficient grounds to reject the declared value" or "reject the declared value". In case of rejecting the declared value, the grounds for rejecting the declared value must be clearly stated according to the cases specified in point d.2 of this section and the price and method for determining the customs value determined by the customs authority after the consultation.
b.2) Customs declarant: Provide and present the goods purchase contract, commercial invoice; documents showing transportation costs (if any); insurance documents (if any); certificate of origin of goods as prescribed by law for imported goods (if any); payment documents (if any) and other documents and materials according to the method of determining the declared value as prescribed in Circular No. 39/2015/TT-BTC or this Circular (01 copy); appoint a legal representative of the customs declarant or an authorized person to participate in the consultation at the correct consultation time; be responsible for explaining the contents related to the declared value as requested by the customs authority;
b.3) All parties participating in the consultation must sign the consultation minutes.
c) Form of consultation: Direct consultation;
d) Timeframe for consultation and processing of consultation results: A maximum of 30 days from the date of registration of the export customs declaration or import customs declaration;
d) Processing the consultation results:
d.1) If the customs declarant agrees with the price and method proposed by the customs authority, the customs authority will conduct an inspection and issue a Customs Valuation Notice. The customs declarant shall submit a supplementary declaration within a maximum of 05 working days from the date of consultation with the customs authority. If the customs declarant submits a supplementary declaration according to the Customs Valuation Notice within the aforementioned period, the customs authority shall clear the goods in accordance with regulations and handle any violations (if any). If the customs declarant fails to submit a supplementary declaration within the specified time limit or submits an incorrect supplementary declaration according to the Customs Valuation Notice, the customs authority shall assess the tax in accordance with the Law on Tax Administration to clear the goods in accordance with regulations and handle any violations (if any).
(d.2) If the customs authority rejects the declared value after consultation, the customs authority shall issue a Customs Valuation Notice and request the declarant to submit a supplementary declaration within a maximum of 05 working days from the date of completion of consultation. If the declarant submits a supplementary declaration in accordance with the Customs Valuation Notice within the aforementioned period, the customs authority shall proceed with customs clearance of the goods as prescribed, and handle any violations (if any). If the declarant fails to submit a supplementary declaration within the specified time limit or submits an incorrect supplementary declaration in accordance with the Customs Valuation Notice, the customs authority shall determine the tax in accordance with the Law on Tax Administration to proceed with customs clearance of the goods as prescribed, and handle any violations (if any).
Goods for export or import may have their declared value rejected if they fall under one of the following cases:
d.2.1) One of the cases falling under point a of clause 3 of this Article;
d.2.2) The customs declarant fails to declare or incorrectly declares the actual price paid or to be paid; factors related to determining the customs value as stipulated in Articles 6, 13, and 15 of Circular No. 39/2015/TT-BTC ;
d.2.3) The information provided by the customs declarant after verification is inaccurate, the documents provided are forged or illegal;
d.2.4) The customs declarant fails to provide the documents and materials as prescribed in point b.2 of this clause to the customs authority without a valid reason; fails to participate in consultations without a valid reason; the person attending the consultation is not an authorized representative of the customs declarant as prescribed by law, and does not have a letter of authorization; the customs declarant fails to sign the consultation minutes as prescribed in point b.3 of this clause;
d.2.5) Information obtained from the exporter or the exporter's representative regarding imported goods; information obtained from the seller, producer, or operator regarding exported goods, determining that the declared value does not correspond to the actual purchase and sale value;
d.2.6) The explanation provided by the customs declarant contradicts the customs documents; the documents and materials as prescribed in point b.2 of this section.
d.3) In cases where the customs authority does not have sufficient grounds to reject the declared value as stipulated in point d.2 of this section, the customs authority shall issue a Customs Value Notice and proceed with customs clearance of goods based on the declared value of the customs declarant as prescribed.
5. When rejecting the declared value, determining the customs value, and assessing the tax as prescribed in this Article, the customs authority shall allocate the adjustments as prescribed in Articles 13, 15, and 16 of Circular No. 39/2015/TT-BTC if the customs declarant has not allocated or has incorrectly allocated these adjustments.
6. Consult once, use the consultation results multiple times.
a) Conditions for application: Information and data for checking and determining the customs value of exported and imported goods for which a consultation is requested must be compared once with identical or similar goods for which consultation results have already been obtained, and must remain unchanged;
b) Responsibilities of the customs declarant: Within the customs clearance period, the customs declarant shall request the customs authority to apply the results of the previous consultation to subsequent export and import transactions (hereinafter referred to as the consultation results) through the System or the Notice of Doubtful Declared Value;
c) Responsibilities of the customs authority: The customs authority checks the information and data and notifies the results through the System or in writing (for cases of customs declarations on paper forms).
15. Add Article 25a as follows:
Article 25a . Principles and methods for determining customs value of exported goods.
1. Principle: The customs value is the selling price of goods at the export port, excluding international insurance (I) and international transport (F), determined by sequentially applying the methods specified in clauses 2, 3, 4, and 5 of this Article, and stopping at the method that determines the customs value.
2. Method of calculating the selling price of goods at the export port.
a) The selling price of goods at the export port is the selling price stated in the sales contract or commercial invoice, plus any related costs incurred for export up to the export port, in accordance with relevant documents, if these costs are not already included in the selling price of the goods;
b) Costs not included in the selling price of the goods:
b.1) Domestic transport costs and related costs for transporting export goods to the export customs point, including costs for loading, unloading, and positioning goods on and off transport vehicles until they reach the export customs point;
b.2) Insurance costs for exported goods at the export customs point (if any);
b.3) Other costs related to exported goods, including costs for collecting goods, renting warehouses and storage facilities;
b.4) In cases where the expenses mentioned in points b.1, b.2, and b.3 of this clause already include value-added tax payable in Vietnam, the value-added tax shall be deducted from the customs value of exported goods if there is supporting documentation.
c) Allocation principles:
The expenses mentioned in point b of this clause relating to exported goods up to the export port are calculated for each type of exported goods. If a consignment contains many different types of goods but the expenses are not recorded for each type of goods, they shall be allocated using one of the following methods:
c.1) According to the selling price of each type of goods;
c.2) By weight or volume or quantity of each type of goods.
d) Documents and materials used to determine customs value using this method, one copy of each document, including:
d.1) Contracts for the sale of goods, commercial invoices;
d.2) Documents proving the costs of exported goods up to the export port (if any);
d.3) Other documents and materials proving the determination of customs value as declared by the customs declarant (if any).
3. The method of determining the selling price of identical or similar exported goods in the customs valuation database.
a) The customs value of exported goods using this method is determined from the selling price of identical or similar exported goods in the customs valuation database, after conversion to the selling price of the goods at the export port at the time closest to the date of registration of the export declaration for the consignment being valued;
b) Cases requiring conversion:
b.1) Differences in distance;
b.2) Differences in transportation methods.
c) Conditions for application:
c.1) The customs value of exported goods is determined by this method provided that the exported goods are identical or similar to those declared by the enterprise using the method specified in Clause 2 of this Article, which has been accepted by the customs authority, or determined by the customs authority using one of the methods specified in Clause 8, Article 1 of Decree No. 59/2018/ND-CP ;
c.2) Conversion when there are differences in distance or mode of transport shall only be carried out when there is objective documentation and evidence that can be quantified according to this method;
c.3) In cases where two or more identical or similar export goods have been determined at the same time, the customs value shall be the lowest value of the identical or similar export goods minus the customs value of the identical or similar consignments whose customs value is questionable according to point b.4, clause 3, Article 25 of this Circular.
d) Documents and materials used to determine customs value using this method, one copy of each document, including:
d.1) Export customs declaration for identical or similar exported goods;
d.2) Transport contract or document showing the transport costs of identical or similar exported goods (if there is any adjustment to these costs);
d.3) Other records and documents related to the determination of customs value using this method.
4. Pricing method for identical or similar exported goods in the Vietnamese market.
a) The customs value of exported goods under this method is determined from the selling price of identical or similar exported goods in the Vietnamese market as recorded on the sales invoice at the time closest to the date of registration of the export customs declaration for the consignment being valued, plus domestic transport costs and other costs related to the exported goods up to the export port, minus value-added tax paid in Vietnam;
b) Conditions for application:
b.1) The selling prices of identical or similar goods in the Vietnamese market must be shown in accounting records and available legal documents, and recorded and reflected in accordance with Vietnamese accounting regulations and standards. In cases where there are multiple selling prices at the same time, the price with the highest sales volume shall be used;
b.2) Value-added tax deductions and transportation and related costs should only be added when there is objective, quantifiable documentation.
c) Documents and materials used to determine customs value using this method, one copy of each document, including:
c.1) Sales invoices as prescribed by the Ministry of Finance;
c.2) Documents relating to domestic transport costs and other costs used to determine customs value as stated in point a, clause 4 of this Article.
5. The method for determining the selling price of exported goods is collected, compiled, and classified by the customs authority in accordance with the provisions of Clause 8, Article 1 of Decree No. 59/2018/ND-CP :
a) The customs value of goods exported using this method is determined as follows:
a.1) Flexibly apply the methods for determining customs value as prescribed in Clauses 2, 3, and 4 of this Article by expanding the concept of identical and similar goods as guided in point b.4.5, Clause 3, Article 25 of this Circular to determine customs value;
a.2) If the customs value cannot be determined according to point a.1 of this clause, the information source as prescribed in Article 25 of Circular No. 39/2015/TT-BTC shall be used after conversion to the selling price at the export port of the exported goods whose value is being determined to determine the customs value. The conversion method shall be carried out according to the instructions in points b and c of this clause;
a.3) If the customs value cannot be determined according to the provisions of point a.2 of this clause, the valuation results of a competent valuation agency as prescribed by law shall be used.
b) Conditions for application:
b.1) Conversion shall only be carried out when there is objective, quantifiable documentation or evidence;
b.2) Use the lowest customs value when there are multiple customs values after conversion; do not use the customs value of identical or similar shipments with questionable declared values as stipulated in point b.4, clause 3, Article 25 of this Circular to determine the customs value.
c) Documents and materials for determining customs value using this method, one copy of each document, including: Documents and materials related to determining customs value using the method prescribed in this Article.
6. For exported goods without a sales contract and commercial invoice, the customs value is the declared value. If there are grounds to determine that the declared value is inappropriate, the customs authority shall determine the customs value according to the principles and methods for determining customs value stipulated in this Article.”
16. Article 27 is amended and supplemented as follows:
a) Amend the title of Article 27 as follows:
Article 27. Verification of origin of goods, verification of tax policy implementation, verification of the application of prior determination notices.”
b) Amend clauses 2, 3, and 5 and add clause 6 as follows:
“2. Examine the grounds for determining that goods are not subject to tax in cases where the customs declarant declares that the goods are not subject to export tax, import tax, safeguard tax, anti-dumping tax, countervailing tax, value-added tax, special consumption tax, or environmental protection tax.
3. Verify the grounds for determining whether goods are eligible for tax exemption, tax reduction, or no tax collection in cases where the customs declarant declares the goods to be eligible for tax exemption, tax reduction, or no tax collection.
5. Verify and compare the information on the pre-determination notification with the documents and the actual export/import shipment in cases where the goods require document verification or physical inspection; if the export/import goods do not match the pre-determination notification, proceed with the verification and determination of the customs code, origin, and customs value according to regulations.
6. The inspection and determination of the origin of goods shall be carried out in accordance with the regulations in the Circular of the Minister of Finance on determining the origin of exported and imported goods.
17. Clause 2 of Article 28 is amended and supplemented as follows:
2. In cases where the license is used for multiple export and import transactions.
a) When processing the first export or import shipment, based on the original paper license submitted by the customs declarant or the license information on the customs declaration form in cases where it is issued on the National Single Window Portal, the Customs Sub-department where the declaration is registered updates the license information into the Customs Electronic Data Processing System to track and deduct the quantity and weight on the license corresponding to each export or import shipment;
b) In cases where the Customs Electronic Data Processing System does not yet support tracking deductions, the Customs Sub-department where the customs declaration is registered shall proceed as follows:
In cases where the Customs Electronic Data Processing System does not support tracking deductions, the Customs Sub-department where the customs declaration is registered shall, based on the confirmation document of the quantity of goods for which a license has been granted (for licenses issued on the National Single Window Portal) from the General Department of Customs or the original paper license, prepare a Deduction Tracking Form according to mẫu số 05/TDTL/GSQL in Appendix V issued with this Circular and carry out the deduction for exported and imported goods. The Declarant shall be given the Deduction Tracking Form along with a copy of the license (for licenses issued in paper form) to track deductions for subsequent exports and imports.
When the customs declarant has exported or imported all the goods specified in the license, the Customs Sub-department where the last shipment was processed will confirm and retain the Deduction Tracking Slip along with the customs dossier.
18. Article 29 is amended and supplemented as follows:
Article 29. Physical inspection of goods
a) Goods inspection is carried out using scanning machines or other technical means. In cases where inspection is required according to point c, clause 2, Article 34 of the Customs Law , the border customs office shall conduct the physical inspection in the presence of representatives of the transport enterprise; the port, warehouse, or yard business enterprise; the Port Authority at the seaport or international airport; or the Border Guard;
b) Responsibilities of the Customs Sub-department at the border gate:
b.1) Notify the carrier and the warehouse, storage, or port operator of the list of shipments that require inspection;
b.2) Conduct inspections as prescribed in point a of this section;
b.3) Prepare a report certifying the inspection, signed by the parties specified in point a of this section;
b.4) Pay for any expenses incurred in connection with the inspection of goods.
c) Responsibilities of carriers, warehouse and port operators:
c.1) Carry out the necessary procedures to bring the goods to the customs inspection location;
c.2) Facilitate the transportation of goods to the inspection area as required by the customs authorities;
c.3) Port, warehouse, and yard businesses shall arrange separate storage areas or use electronic port management systems to identify the location of goods requiring physical inspection during customs clearance procedures;
c.4) Witness and sign the Inspection Certification Report.
d) Handling the inspection results for imported goods during the loading and unloading process from incoming transport vehicles to warehouses, yards, ports, and border areas:
d.1) If the inspection does not detect any signs of violation, the unit assigned to inspect the goods using the X-ray machine shall update the inspection results on the System.
The customs office where the import customs declaration is registered will use the results of the scanning machine inspection to process the customs procedures as prescribed.
d.2) In case of detecting signs of violations during inspection, the unit assigned to inspect the goods using the scanning machine shall update the inspection results on the System; notify and coordinate with the business enterprise, warehouse, yard, or port to arrange a separate storage location for the consignment; and coordinate with the Customs Sub-department where the customs declaration was registered to conduct a direct inspection of the goods when the customs declarant comes to complete customs procedures.
d) Processing the inspection results for export goods that have been cleared through customs and are gathered at locations within the export border gate area:
d.1) If the inspection does not reveal any signs of violation, the Customs Sub-department at the border gate shall update the information on the System and monitor the exported goods in accordance with regulations;
(d.2) In case of detecting signs of violations during inspection, the border customs office shall coordinate with the business enterprise, warehouse, yard, or port to arrange a separate storage location for the consignment, update the inspection results on the System; notify the customs declarant to open the goods for direct inspection and handle according to regulations.
The Director General of the General Department of Customs, based on the provisions of customs law, management requirements at each warehouse, yard, port, and border gate area, and the actual conditions regarding the availability of scanning machines or other technical equipment, shall organize the inspection of imported goods during the loading and unloading process from incoming transport vehicles into warehouses, yards, ports, and border gate areas, and of exported goods after customs clearance that are gathered at locations within the export border gate area, in accordance with the provisions of law, infrastructure, machinery, equipment, and actual conditions at each warehouse, yard, port, and border gate area.
2. Conduct physical inspection of goods for export and import shipments during customs clearance procedures at the border customs office.
a) For imported goods subject to physical inspection as stipulated in Clause 1 of this Article, customs officers may use the results of the scanning inspection during loading and unloading from the incoming transport vehicle to the warehouse, yard, port, or border gate area to process customs procedures.
If violations are detected during inspection using scanning machines and other technical means, a direct inspection of the goods will be carried out.
b) For export and import shipments that require physical inspection but have not been inspected as prescribed in Clause 1 of this Article:
b.1) For customs branches equipped with container scanning machines, physical inspection of goods is carried out via the scanning machine, except in cases where the scanning machine malfunctions, the goods are unsuitable for scanning, the goods must be inspected directly by customs officers as instructed by the General Department of Customs , or the quantity of goods requiring physical inspection exceeds the capacity of the scanning machine or the handling capacity of the port, warehouse, or yard where the scanning machine is installed.
Customs officers analyze, evaluate, and draw conclusions based on the X-ray images, information on the customs declaration form, and other information available at the time of inspection. All inspection image data is stored in the X-ray system as prescribed; X-ray images are printed from the system and included with the customs file in cases where the declarant submits a paper customs declaration.
In cases where the results of the X-ray inspection reveal signs of legal violations requiring direct inspection by customs officers, the customs officer conducting the X-ray inspection shall report and request a physical inspection of the goods through direct inspection.
b.2) For customs branches not equipped with container scanning machines, the physical inspection of goods is carried out by customs officers. The inspection is conducted as follows:
b.2.1) Responsibilities of the Head of the Customs Sub-Department :
The head of the customs branch shall, based on information related to the goods at the time of inspection, information from the customs declaration, and documents in the customs dossier, decide on the form and extent of physical inspection of the goods in accordance with Clauses 2, 3, and 4 of Article 29 of Decree No. 08/2015/ND-CP , and Clause 2 of Article 10 of this Circular , and assign one or more customs officers to carry out the physical inspection of the goods.
In cases where multiple customs officers are assigned to inspect a single shipment, the Head of the Customs Sub-department must designate one customs officer to be responsible for updating the inspection results of the shipment into the System;
b.2.2) Responsibilities of customs officers:
Based on the form and extent of physical inspection of goods as decided by the Head of the Customs Sub-department , in the case of percentage inspection, customs officers will base their selection of the portion of goods to be inspected on relevant information at the time of inspection and will be responsible for that portion.
In cases where the physical inspection is assigned to multiple customs officers, the officer assigned overall responsibility is responsible for updating the physical inspection results into the Customs Electronic Data Processing System.
3. Physical inspection of goods transported to the inspection location at the Customs Sub-department where the declaration was registered, or the centralized inspection location of the Customs Department where the declaration was registered, or the inspection location at the construction site or factory.
a) If the consignment has been inspected using a scanning machine as prescribed in Clause 1 of this Article and no signs of violation are detected, the results of this inspection may be used to decide on the customs clearance of the goods in accordance with regulations;
b) If, after inspection using a scanning machine as prescribed in Clause 1 of this Article, signs of violation are detected, the Customs Sub-department where the goods are stored shall be requested to seal the goods and hand them over to the customs declarant for transport to the Customs Sub-department where the customs declaration was registered for direct inspection of the goods;
c) If the goods have not been inspected using a scanning machine as prescribed in Clause 1 of this Article, the inspection shall be carried out in accordance with the provisions of Point b, Clause 2 of this Article.
4. Check the quantity of goods.
The customs authority will determine the volume and weight of exported and imported goods based on the customs declaration, the results of physical inspection of goods, or the results of expert assessment conducted by the customs inspection agency (if any), or the results of expert assessment by a business organization providing expert assessment services as prescribed by law, provided by the customs declarant (if any).
In cases where manual methods or the use of existing machinery and equipment at the Customs Sub-department , Customs Inspection Point, Customs Inspection Agency, or Customs officers conducting physical inspections of goods are insufficient to determine the accuracy of the customs declarant's declaration regarding the quantity and weight of goods, an expert assessment shall be requested from a legally authorized expert assessment service organization. The Customs authority shall base its decision on the conclusion of the expert assessment service organization to grant customs clearance.
5. Physical inspection to determine the name of the goods, commodity code, customs value, origin, and whether the goods are used or unused: This shall be carried out in accordance with the provisions of Articles 24, 25 , and 27 of this Circular.
In cases where the customs authority is not qualified to determine the accuracy of the information declared by the customs declarant, the customs authority shall apply the provisions of Clause 5, Article 29 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 14, Article 1 of Decree No. 59/2018/ND-CP .
7. In cases where the means of transport has already completed exit procedures, if the owner of the means of transport signs a contract to sell to a foreign partner (the contract stipulates that the port of delivery is a port in a foreign country), then the export customs declaration must be registered at the Customs Sub-department where the means of transport completed exit procedures, accompanied by documents proving that the means of transport has completed exit procedures. The owner will be exempt from physical inspection of the goods.
8. For goods temporarily imported and re-exported that cannot be sealed by customs, or goods temporarily imported and re-exported or temporarily exported and re-imported with different time limits, not subject to customs sealing as stipulated in Article 50 of this Circular , during customs inspection, customs officers shall specifically describe the name of the goods, quantity, type, markings, origin (if any), or take photographs of the goods in their original state and keep them with the customs dossier. When processing re-export or re-import procedures, if the goods are subject to customs dossier inspection or physical inspection, customs officers shall check and compare the goods description on the temporary import/export customs dossier kept at the customs agency to determine that the re-exported/re-imported goods match the goods that were temporarily imported or exported.
a) After receiving the request from the Customs Sub-department where the declaration was registered, sent via the System, the Customs Sub-department where the goods are stored will conduct a physical inspection of the goods. If the two Customs Sub-departments are not connected to the System, the Customs Sub-department where the customs declaration was registered will proceed as follows:
a.1) Prepare 02 Inspection Results Forms according to mẫu số 06/PGKQKT/GSQL Appendix V ; 02 Request Forms for Physical Inspection of Goods according to mẫu số 07/PĐNKT/GSQL issued with Appendix V of this Circular and send them along with 01 customs declaration (original copy) in case of customs declaration on paper form;
a.2) Seal the documents specified in point a.1 of this section and hand them over to the customs declarant to be forwarded to the Customs Sub-department where the goods are stored for physical inspection.
b) The customs declarant shall register the time and location for the physical inspection with the Customs Sub-department where the goods are stored;
c) Based on the inspection results of the Customs Sub-department where the goods are stored, the Customs Sub-department where the customs declaration is registered will update the inspection results in the System to decide whether to clear the goods, release them, or take them to storage.”
19. Article 30 is amended and supplemented as follows:
Article 30. Handling of customs inspection results
1. In cases where the results of document verification and physical inspection of goods match the contents of the customs declaration:
a) For shipments subject to storage: follow the regulations in Article 32 of this Circular;
b) For shipments subject to release: follow the regulations in Article 33 of this Circular;
c) For shipments eligible for customs clearance: follow the regulations in Article 34 of this Circular.
2. In cases where the results of document verification and physical inspection of goods do not conform to the contents of the customs declaration, except as stipulated in Clause 3 of this Article, the customs authority shall handle any violations (if any) and require the customs declarant to submit supplementary customs declarations based on the verification results through the Customs Electronic Data Processing System:
a) If the customs declarant agrees with the inspection results of the customs authority, they shall make supplementary declarations as requested by the customs authority in accordance with the instructions in Article 20 of this Circular;
b) If the customs declarant disagrees with the customs authority's inspection results or fails to submit the supplementary declaration within 05 working days from the date of receiving the customs authority's request for supplementary declaration as stipulated in point a.1, clause 2, Article 20 of this Circular , the following procedures shall apply:
b.1) In cases where there are sufficient grounds to reject the declared value, the provisions of Article 25 of this Circular shall apply;
b.2) If the customs declarant disagrees with the classification result notification or the analysis result notification with the commodity code issued by the customs authority regarding the classification analysis conclusion, the customs declarant shall send a written request to the testing unit that performed the analysis to request the separation of a sample for retention and inspection in accordance with the law. The customs authority shall separate the sample for retention and prepare a sample separation report according to mẫu số 08a/BBTM/GSQL in Appendix V issued with this Circular.
Within 30 days from the date of sample separation, the customs declarant must submit the inspection results to the customs authority for review. If the customs declarant fails to submit the inspection results within this period, the customs authority will use the classification result notification or analysis result notification with the issued commodity code to carry out the subsequent procedures.
If the customs authority disagrees with the inspection results provided by the customs declarant, the matter shall be handled in accordance with the provisions of Clause 2, Article 30 of Decree No. 08/2015/ND-CP .
b.3) For other cases:
b.3.1) In cases where goods have not yet passed through the customs supervision area: customs procedures will not be continued, and the reason will be clearly stated to the customs declarant through the System or in writing for paper customs declarations;
b.3.2) In cases where goods have passed through the customs supervision area: the customs authority shall determine the tax (if any) and handle violations in accordance with current regulations.
3. In cases where the results of document verification and physical inspection of goods determine that the goods violate regulations on specialized management and inspection policies, the Customs Sub-department where the declaration was registered shall handle the violation in accordance with the law or transfer it to the competent authority for handling if it exceeds their authority. If the goods must be re-exported or destroyed, the registered customs declaration shall be canceled in accordance with Article 22 of this Circular , except in cases where the competent authority permits importation within the time limit stipulated in Clause 2, Article 22 of Decree No. 127/2013/ND-CP, as amended and supplemented by Clause 19, Article 1 of Decree No. 45/2016/ND-CP .
20. Clauses 2, 3, and 4 of Article 31 are amended and supplemented as follows:
2. Specific regulations on sampling
a) In cases where samples are taken at the request of the customs declarant for the purpose of customs declaration:
a.1) Responsibilities of the customs declarant:
a.1.1) Notify the Customs Sub-department where the goods are stored about the request for sampling according to the information criteria specified in Form No. 16, Appendix II, issued with this Circular, through the Customs Electronic Data Processing System;
a.1.2) After receiving notification from the customs authority that the sampling request has been accepted through the System, the customs declarant shall directly take samples from the imported consignment under the supervision of the customs authority. The customs declarant shall take a sufficient quantity of samples to fulfill the customs declaration. All samples taken by the customs declarant will be counted towards the quantity of goods when the customs authority conducts inspection during the customs clearance process.
a.2) Responsibilities of the Customs Sub-department where the goods are stored:
a.2.1) The head of the customs branch shall assign a customs officer to supervise the sampling process carried out by the customs declarant;
a.2.2) After supervising the sampling, the customs officer confirms on one printed copy the Customs Declarant's Sampling Request Notice and updates the sampling results on the Customs Electronic Data Processing System.
b) Goods for export and import must be sampled for customs inspection or expert assessment:
b.1) For goods subject to export and import sampling for analysis and classification, the regulations in Circular No. 14/2015/TT-BTC shall be followed ;
b.2) For goods that are exported or imported, samples must be taken for inspection:
b.2.1) Sampling location: Sampling shall be carried out at the location where the samples are stored within the customs supervision area or at the construction site, production facility, or factory as stipulated in Article 102 of this Circular;
b.2.2) When taking samples, a representative of the consignor, a representative of the customs authority, and a representative of the inspection service business organization (if any) must be present, and a record certifying the sampling of exported and imported goods must be drawn up according to mẫu số 08/BBLM/GSQL in Appendix IV issued with this Circular.
3. Supervising sampling for specialized inspections within the customs operational area.
a) Officials from the specialized inspection agency shall directly carry out the sampling and prepare a record confirming the sampling in accordance with the regulations of the specialized management law;
b) Responsibilities of the customs declarant: Based on the time, location, and goods to be sampled as confirmed by the specialized inspection agency, the customs declarant shall notify the customs sub-department where the goods are stored of the sampling for specialized inspection purposes, using the information criteria specified in Form No. 17, Appendix II, issued with this Circular, through the Customs Electronic Data Processing System;
c) Responsibilities of the Customs Sub-department where the goods are stored: The head of the Customs Sub-department where the goods are stored shall, based on the notification requesting sampling for specialized inspection from the customs declarant, supervise the sampling process based on risk management principles;
d) In cases where goods are sampled based on notification from a specialized inspection agency and are subject to physical inspection at border gates or inspection locations, the customs authority shall conduct the physical inspection of the goods concurrently with the sampling by the specialized agency, except for goods subject to quarantine requiring risk analysis before importation into Vietnam and cases where, due to technical or professional requirements, the goods must be transported to specialized inspection locations.
4. The techniques for sampling, storing, returning, and destroying samples for customs inspection or expert assessment shall be carried out in accordance with the provisions of Circular No. 14/2015/TT-BTC .”
21. Clauses 3, 5, and 6 of Article 32 are amended and supplemented as follows:
3. Goods must undergo quality inspection and food safety inspection.
Goods subject to quality and food safety inspections must be stored at border gates, inland ports, bonded warehouses, or centralized locations for the collection, inspection, and supervision of export and import goods; express delivery locations, and postal locations, except in the following cases:
a) In cases where the specialized inspection agency designates the goods to be brought to an inspection location in accordance with the law on specialized inspections:
a.1) The customs declarant shall submit a request to bring the goods to the inspection location according to the criteria specified in Form No. 18, Appendix II , issued with this Circular, and send one copy of the Specialized Inspection Registration Certificate, certified by the specialized inspection agency, to the Customs Sub-department where the customs declaration was registered via the Customs Electronic Data Processing System. If the specialized inspection registration is done on the National Single Window Portal, the customs declarant does not need to send this document to the customs authority.
In the case of customs declaration on paper, the declarant shall submit a written request using form No. 09/BQHH/GSQL in Appendix V issued with this Circular and send one copy of the Specialized Inspection Registration Certificate, certified by the specialized inspection agency, to the Customs Sub-department where the customs declaration is registered;
a.2) Within one working hour of receiving the request from the customs declarant via the System, the Customs Sub-department where the declaration is registered shall confirm the permission to bring the goods to the specialized inspection location on the System and provide feedback to the customs declarant.
b) In cases where goods are brought to the customs declarant's storage location at the customs declarant's request:
b.1) The customs declarant submits the application for bringing goods into storage to the Customs Sub-department where the declaration was registered via the System, including:
b.1.1) Request that the goods be stored according to the criteria specified in Form No. 18, Appendix II, issued with this Circular;
b.1.2) Registration certificate for specialized inspection, certified by the specialized inspection agency: 01 copy.
In cases where the registration for specialized inspection is carried out on the National Single Window Portal, the customs declarant does not need to submit this document to the customs authority;
b.1.3) Sampling record with confirmation from the specialized inspection agency in case of sampling at border gates: 01 copy;
b.1.4) Documents proving that the location where goods are brought for storage is a warehouse with a clear address, separated from the surrounding area to ensure the preservation of the goods in their original condition as prescribed in point b, clause 3, Article 33 of Decree No. 08/2015/ND-CP :
b.1.4.1) For locations where goods are brought in for storage that are the registered address of the customs declarant's headquarters or production facility as stated in their business registration certificate: 01 copy of the design plan of the warehouse, yard, or location clearly showing the boundary separating it from the outside with a solid fence;
b.1.4.2) In cases where the goods storage location is an inspection site at the construction site or production facility/factory that has been officially recognized by the Director of the Provincial/City Customs Department in accordance with Article 102 of this Circular: 01 copy of the Recognition Decision;
b.1.4.3) For other locations where goods are brought for storage: 01 copy of documents proving the right to use warehouses and storage locations as prescribed in Clause 2, Article 3 of Circular No. 84/2017/TT-BTC dated August 15, 2017 of the Minister of Finance guiding in detail some articles of Decree No. 68/2016/NĐ-CP dated July 1, 2016 of the Government.
The documents stipulated in point b.1.4 of this section only need to be submitted by the customs declarant once when requesting to move the goods to the storage location.
b.2) Within 2 working hours from receiving the customs declarant's request to bring goods into storage, if the customs declarant is not among the enterprises prohibited from bringing goods into storage as stipulated in Clause 6 of this Article, the Customs Sub-department where the declaration is registered shall confirm the permission to bring goods to the storage location on the System and provide feedback to the customs declarant.
c) The customs declarant is legally responsible for transporting and preserving the goods in their original condition until the goods inspection concludes that they meet import requirements and the customs authority decides to clear or release the goods. Immediately after the goods are brought to the inspection or storage location, the customs declarant must notify the customs authority of the arrival of the goods through the System according to the information criteria specified in Form No. 19, Appendix II, issued with this Circular. If, after the deadline registered in Form No. 18, Appendix II, issued with this Circular, the customs declarant has not notified the arrival of the goods (except in cases of force majeure), the customs declarant is not allowed to bring the goods to storage for subsequent shipments until the customs authority inspects and confirms that the goods have been brought to storage in accordance with regulations.
In cases of force majeure where goods cannot be delivered to the inspection or storage location within the timeframe registered with the customs authority, the customs declarant shall take necessary measures to ensure the goods remain in their original condition and immediately notify the customs authority via the hotline number published on the General Department of Customs' electronic portal. If immediate notification to the customs authority is not possible, depending on the appropriate location, the declarant shall notify the police, border guards, or coast guard for confirmation, and then inform the customs authority for handling according to regulations.
During the storage period, if a specialized inspection agency requires the goods to be installed and put into operation for specialized inspection, the customs declarant is responsible for notifying the Customs Sub-department where the customs declaration was registered in writing before installation and operation. Based on the notification from the customs declarant, the Customs Sub-department where the customs declaration was registered shall supervise according to the risk management principle; if customs officers directly supervise at the installation and operation site, a record certifying the installation and operation of the goods shall be drawn up. After the specialized inspection agency completes the inspection, the customs declarant shall be legally responsible for maintaining the goods in their original condition until the inspection concludes that the goods meet import requirements and the customs agency decides to clear or release the goods.
5. Check the storage of goods.
a) Responsibilities of the customs declarant:
a.1) For cases where goods are brought into storage at the request of the customs declarant: submit the results of specialized inspection to the Customs Sub-department where the declaration was registered within 30 days from the date the goods are brought into storage, except in cases where the specialized inspection agency has sent the inspection conclusion to the customs agency as prescribed in Clause 2, Article 33 of Decree No. 08/2015/ND-CP, amended and supplemented by Clause 16, Article 1 of Decree No. 59/2018/ND-CP , or the inspection is extended as confirmed by the specialized inspection agency;
a.2) Present the goods being stored for customs inspection when customs authorities conduct an inspection at the storage location.
b) Responsibilities of the Customs Sub-department where the customs declaration is registered:
b.1) The customs branch where the declaration is registered shall inspect the goods' storage in the following cases:
b.1.1) After 30 days have passed since the goods were brought into storage but the results of the specialized inspection have not been received, and the specialized inspection agency has not issued a document confirming an extension of the inspection period. During the waiting period for inspection and processing, the customs declarant is not allowed to bring in subsequent shipments for storage;
b.1.2) There is information that the imported consignment was not stored in accordance with legal regulations or was not brought to the storage location within the registered timeframe;
b.1.3) The registered storage location has not been inspected and confirmed by the customs authority to ensure compliance with the regulations specified in point b, clause 3, Article 33 of Decree No. 08/2015/ND-CP . Within a maximum of 30 days from the date of permission to bring the first consignment of goods into storage by the customs declarant, the Customs Sub-department where the declaration was registered shall organize the inspection and update the inspection results on the Customs Electronic Data Processing System. If the storage location is not within the jurisdiction of the Customs Department where the declaration was registered, the Customs Sub-department where the declaration was registered shall, based on the actual situation, directly organize the inspection or report to the Provincial/City Customs Department to request the Customs Department where the storage location is situated to organize the inspection of the goods storage by the customs declarant.
If goods are stored in locations that do not meet the conditions stipulated in Clause 3, Article 33 of Decree No. 08/2015/ND-CP , the customs authority shall conduct a physical inspection of the entire consignment and handle it according to regulations. The customs declarant is not allowed to take the goods back for storage for subsequent consignments.
b.2) Upon completion of the inspection, the customs officer must prepare a report certifying the inspection. If it is determined that the goods brought in for storage do not maintain their original condition, or are stored at an incorrect location than the registered location, or the storage location does not meet the conditions stipulated in point b.1.4, clause 3 of this Article, or if the goods have not yet undergone specialized inspection and there is no written confirmation from the specialized inspection agency extending the inspection period, a report of administrative customs violations shall be prepared and processed according to the provisions of the law;
b.3) Update the list of violating businesses that are not allowed to bring goods back for storage as stipulated in Clause 6 of this Article into the Customs Electronic Data Processing System.
c) The provincial/city customs department managing the goods storage location shall assign a subordinate unit to inspect the goods storage condition at the request of the customs sub-department where the declaration was registered, using information on the System regarding goods permitted to be brought to the storage location.
6. Cases that are not allowed to be brought in for storage.
If the regulations regarding bringing goods into storage are violated, in addition to being penalized according to the law, the customs declarant will not be allowed to continue bringing the goods into storage.
a) Within one year from the date the customs authority issues a violation report for the following acts: failing to maintain the original condition of goods; storing goods in a location not registered with the customs authority; and storing goods in warehouses that do not meet the regulations specified in point b.1.4, clause 3 of this Article;
b) Within six months from the date of being penalized for violating the regulations on the deadline for submitting specialized inspection results as stated in point a.1, clause 5 of this Article.”
22. Article 34 is amended and supplemented as follows:
Article 34. Customs clearance of goods
1. Customs clearance of goods is carried out in accordance with the provisions of Article 37 of the Customs Law and Clause 2, Article 32 of Decree No. 08/2015 /ND-CP.
2. Decision on customs clearance of goods
a) If the inspection results are satisfactory, the system automatically checks for fulfillment of tax obligations and decides on customs clearance;
b) In cases where the System does not automatically verify the fulfillment of tax obligations, the customs declarant shall submit one photocopy (with the original presented for verification) of documents proving the fulfillment of tax obligations (receipts for payment into the State budget, guarantee certificates, payment authorization forms, etc.) to the Customs Sub-department where the customs declaration was registered for verification and confirmation of tax obligation fulfillment so that the System can decide on customs clearance.
Customs officials conduct inspections and verify the fulfillment of tax payment obligations as stipulated in Article 24 of Circular No. 184/2015/TT-BTC dated November 17, 2015, issued by the Minister of Finance, which regulates procedures for tax declaration, tax guarantee, tax collection, late payment penalties, fines, fees, charges, and other revenues for exported, imported, and transit goods and vehicles entering, exiting, and transiting the country.
c) For paper customs declarations: the customs authority where the customs declaration is registered decides on the customs clearance of goods on the paper customs declaration.
23. Article 39 is amended and supplemented as follows:
Article 39. Safeguard duties, anti-dumping duties, countervailing duties
1. Basis for tax calculation:
a) The actual quantity of each imported item as stated in the customs declaration subject to safeguard duties, anti-dumping duties, and countervailing duties;
b) The taxable value of each imported item subject to safeguard duties, anti-dumping duties, and countervailing duties;
c) The tax rate for each item is as stipulated by the Ministry of Industry and Trade.
2. Tax calculation method:
a) Case where calculation is based on percentage
|
The amount of safeguard duties, anti-dumping duties, or countervailing duties payable. |
= |
The actual quantity of each imported item recorded in the customs declaration subject to safeguard duties, anti-dumping duties, or countervailing duties. |
x |
Taxable value calculated per unit of goods |
x |
Safeguard tax rates, anti-dumping duties, or countervailing duties. |
b) Cases where the tax is calculated based on an absolute rate
|
The amount of safeguard duties, anti-dumping duties, or countervailing duties payable. |
= |
The actual quantity of each imported item recorded in the customs declaration subject to safeguard duties, anti-dumping duties, or countervailing duties. |
x |
The amount of safeguard duties, anti-dumping duties, and countervailing duties payable per unit of goods. |
3. The tax calculation time shall be in accordance with the provisions of Article 35 of this Circular.
4. For imported goods subject to one of the import tax measures (safeguard tax, anti-dumping tax, countervailing tax), the taxable value for special consumption tax and value-added tax must include the safeguard tax, anti-dumping tax, or countervailing tax.
5. Collection of safeguard duties, anti-dumping duties, and countervailing duties.
a) Safeguard duties, anti-dumping duties, and countervailing duties as stipulated in the Decision on the application of temporary safeguard duties, anti-dumping duties, and countervailing duties by the Minister of Industry and Trade shall be deposited into the deposit account of the customs authority where the customs declaration is registered at the State Treasury (according to the State budget classification corresponding to the types of taxes);
b) In cases where the Minister of Industry and Trade issues a decision to officially apply safeguard duties, anti-dumping duties, or countervailing duties, the amount of safeguard duties, anti-dumping duties, and countervailing duties already paid under the provisional application decision shall be deducted by the customs authority from the deposit account and transferred to the state budget.
6. Handling overpaid safeguard duties, anti-dumping duties, and countervailing duties.
The amount of safeguard duties, anti-dumping duties, and countervailing duties paid under the Minister of Industry and Trade's Decision on the application of provisional safeguard duties, anti-dumping duties, and countervailing duties that exceeds the amount payable after the Minister of Industry and Trade's Decision on the application of official safeguard duties, anti-dumping duties, and countervailing duties will be refunded to the taxpayer from the customs authority's deposit account.
The procedure for refunding overpaid taxes shall be carried out in accordance with the provisions of Articles 131 and 132 of this Circular.
7. The declaration, collection, payment, and refund of safeguard duties, anti-dumping duties, and countervailing duties shall be carried out in the same manner as import duties, in accordance with the laws on export and import taxes and related laws.”
24. Clauses 2 and 3 of Article 43 are amended and supplemented as follows:
2. When carrying out customs procedures for exported and imported goods, taxpayers shall submit a Letter of Guarantee from a credit institution to the customs authority in paper form or electronically. The Letter of Guarantee must be issued by a credit institution with the function of providing bank guarantees as prescribed by the Law on Credit Institutions and must meet the following criteria and requirements:
a) Name of the credit institution, address, telephone number, tax code, and credit institution code issuing the guarantee as issued by the State Bank of Vietnam;
b) Name of the taxpayer or the organization/individual representing the taxpayer, address, telephone number, tax identification number;
c) Amount of guarantee:
c.1) For individual guarantees, the guarantee amount is equivalent to the tax payable for one customs declaration;
c.2) For general guarantees, the guarantee amount is equivalent to the amount of tax payable for customs declarations within a specified period.
d) Guarantee period:
d.1) The term of the individual guarantee stated on the guarantee letter applicable to one customs declaration shall not exceed the term stipulated in Clause 1, Article 9 and Point d, Clause 9, Article 16 of the Law on Export and Import Taxes ;
d.2) The general guarantee period stated on the guarantee letter applies to two or more customs declarations, but for a single customs declaration, it shall not exceed the period stipulated in Clause 1, Article 9 and Point d, Clause 9, Article 16 of the Law on Export and Import Taxes .
d) Validity period of the guarantee: This is calculated from the date the guarantee letter becomes effective until the guaranteed tax amount, late payment interest, and penalties (if any) have been fully paid into the state budget or the goods have been re-exported;
e) The credit institution receiving the guarantee is responsible for the duration of the guarantee's validity.
3. The content of the guarantee letter must fully comply with the criteria and requirements stipulated in Clause 2 of this Article.
a) In cases where the Letter of Guarantee does not fully meet the criteria and requirements as stipulated:
a.1) For electronic guarantee letters: the customs authority will notify the refusal to accept the guarantee through the Customs Electronic Payment Portal;
a.2) For paper-based guarantee letters: the customs authority shall issue a written notice to the taxpayer or credit institution rejecting the guarantee letter, using form No. 04/TBBLT/TXNK in Appendix VI issued with this Circular.
b) If the guarantee period expires but the taxpayer has not paid the full amount of the guaranteed tax, the customs authority shall require the taxpayer and the credit institution receiving the guarantee to pay the full amount of tax and late payment penalties into the state budget in accordance with the regulations using Form No. 19/TB-TTN-TCN1/TXNK and Form No. 20/TB-TTN-TCN2/TXNK in Appendix VI issued with this Circular.
If the credit institution providing the guarantee fails to fulfill its commitment, the customs authority will not accept the guarantee for subsequent export and import shipments and will notify the bank and customs units nationwide in writing or via the System (if available) using Form No. 04/TBBLT/TXNK, Appendix VI issued with this Circular, while simultaneously urging the taxpayer to pay the full amount of tax and late payment penalties into the state budget .
25. Article 44 is amended and supplemented as follows:
Article 44. Location and form of tax payment
The location and method of tax payment shall comply with the regulations stipulated in Circular No. 184/2015/TT-BTC .
26. Article 45 is amended and supplemented as follows:
Article 45. Collection and payment of customs fees and transit fees for goods and vehicles.
1. The subjects, rates, collection methods, forms, locations, payment procedures, management, and use of customs fees and transit fees for goods and vehicles (hereinafter referred to as customs fees and charges) shall be implemented in accordance with Circular No. 274/2016/TT-BTC dated November 14, 2016, of the Minister of Finance, which stipulates the rates, collection methods, payment, management, and use of customs fees and transit fees for goods and vehicles.
2. Compiling reports and settling accounts for fees and charges collected.
Monthly, the provincial/city customs departments reconcile the amount of customs fees and transit fees collected and remitted to the state budget with the State Treasury, detailed according to the budget classification, and include it in the annual state budget settlement.
The General Department of Customs settles customs fees and transit fees for goods and vehicles with the state budget in accordance with regulations.
3. Customs authorities shall not apply coercive measures in cases where the customs declarant is still short of customs fees and charges. The customs declarant is responsible for paying all customs fees and charges within the deadline stipulated in Circular No. 274/2016/TT-BTC .
4. The management and monitoring of customs fees and charges (if any) are carried out on the centralized accounting system.
a) The customs branch where customs procedures are carried out, upon receiving the collection report from the authorized organization collecting customs fees and charges, must specifically verify the details of the amount of customs fees and charges collected and the amount of customs fees and charges deposited into the customs agency's deposit account at the State Treasury, comparing it with the actual amount of customs fees and charges paid as confirmed by the State Treasury. If there is a discrepancy between the collection report of customs fees and charges deposited into the customs agency's deposit account and the amount of customs fees and charges confirmed by the State Treasury, a report must be drawn up clearly identifying the cause to assign specific responsibility;
b) Based on the amount of customs fees and charges collected and paid by the authorized collection organization to the customs authority, the payment slips issued, and the confirmation of payment from the State Treasury, the customs authority shall record the collected and remaining customs fees and charges in the accounting books to implement appropriate management measures.”
27. Article 48 is amended and supplemented as follows:
a) Amend and supplement point c.2.2.2 of clause 6 as follows:
“c.2.2.2) In cases where a portion of the total goods of the same type under multiple customs declarations is converted to a different purpose, and the tax amount has already been determined on the initial export or import declarations, the assessed tax amount shall be the average tax amount determined according to the following formula:
|
The amount of tax assessed |
= |
Total tax amount for goods of the same type as declared in customs declarations. |
x |
Quantity of goods whose intended use has changed |
|
Total number of goods as declared in customs declarations |
The deadline for paying the assessed tax and calculating late payment penalties is based on the tax payment deadline of the last customs declaration.
In cases where the initial customs declaration does not contain data on the tax amount or the basis for calculating the tax cannot be determined, the customs authority shall determine the tax based on the quantity, type, taxable value, tax rate, exchange rate, and tax calculation method at the time the tax assessment decision is issued. The deadline for paying the assessed tax shall be in accordance with the provisions of Clause 5, Article 42 of this Circular.”
b) Amend and supplement Clause 7 as follows:
7. The decision to determine the tax shall be made according to mẫu số 07/QĐAĐT/TXNK (Form No. 07/QĐAĐT/TXNK) in Appendix VI issued with this Circular.
If there are grounds to determine that the tax assessment decision is inconsistent with the provisions of the law, the customs authority shall issue a decision to cancel the tax assessment decision using form No. 08/HQĐAĐT/TXNK in Appendix VI issued with this Circular. The amount of tax assessed according to the canceled tax assessment decision, or the amount of tax assessed that is greater than the amount of tax payable, shall be refunded by the customs authority in accordance with the provisions of Articles 131 and 132 of this Circular.
Decisions on tax assessment, decisions to revoke tax assessment decisions, and decisions on administrative penalties for tax violations (if any) must be sent to the taxpayer within 8 working hours from the date of signing the decision.
28. Article 50 is amended and supplemented as follows:
Article 50. General regulations on goods transported under customs supervision.
1. Goods transported under customs supervision and undergoing customs procedures in the form of independent transport include:
a) Goods in transit, except for goods transiting via international air transport that are brought into Vietnam and exported abroad through the same international airport;
b) Goods in transit, except for goods in transit from abroad that are brought to a transit port and then shipped abroad from the same transit port;
c) Goods transferred through border crossings:
c.1) Exported goods:
c.1.1) Exported goods that have been cleared or released from a consolidation point for less-than-container-load (LCL) cargo (hereinafter referred to as CFS), an inland export/import port (hereinafter referred to as an inland port), a bonded warehouse, an extended air cargo warehouse, a centralized collection, inspection, and supervision point for exported/imported goods, a centralized collection, inspection, and supervision point for express delivery goods, a centralized collection, inspection, and supervision point for postal goods to the export border gate; exported goods that have undergone independent customs procedures and have been confirmed to have arrived at their destination, then change to a different export border gate;
c.1.2) Exported goods that have been cleared or released from CFS warehouses or bonded warehouses to inland ports, or from bonded warehouses to centralized collection, inspection, and monitoring locations for express delivery goods, or centralized collection, inspection, and monitoring locations for postal goods.
c.2) Imported goods transported from the port of entry to the destination port indicated on the bill of lading, to an extended air cargo warehouse, CFS warehouse, a centralized collection point for inspection and supervision of export and import goods at the port of entry, a centralized collection point for inspection and supervision of express delivery goods, a centralized collection point for inspection and supervision of postal goods, or to another port of entry (including cases where imported goods of multiple consignors are transported on the same means of transport, transported from the port of entry to multiple destination ports indicated on the bill of lading).
2. Goods transferred through border gates are subject to customs supervision and undergo customs procedures in the form of combined transport, including:
a) Exported goods that have been registered with customs declarations at customs branches outside the border gate are transported from the customs clearance location outside the border gate to the export border gate, bonded warehouse, CFS warehouse, inland port, centralized collection, inspection and supervision location for export and import goods, centralized collection, inspection and supervision location for express delivery goods, and centralized collection, inspection and supervision location for postal goods;
b) Exported goods transported from a duty-free zone (excluding bonded warehouses) to an export border gate, bonded warehouse, CFS warehouse, inland port, centralized collection, inspection and supervision location for express delivery goods, centralized collection, inspection and supervision location for postal goods, or to other duty-free zones;
c) Exported goods registered at the customs office at the border gate are transported from the border gate where the declaration was registered to the export border gate, bonded warehouse, consolidation point for less-than-container-load (LCL) cargo, or inland port;
d) Imported goods for which customs declarations have been registered at customs branches outside border gates, customs branches managing free trade zones, and customs branches managing duty-free shops are transported from import border gates, CFS warehouses, inland ports, bonded warehouses, extended air cargo warehouses, centralized export and import goods inspection and supervision locations, centralized inspection and supervision locations for express delivery goods, and centralized inspection and supervision locations for postal goods to customs clearance locations outside border gates, free trade zones, and duty-free shops;
e) Imported goods transported from the port of entry to the bonded warehouse.
3. Cases requiring customs sealing
a) Goods transiting through Vietnamese territory, except as stipulated in point e, clause 4 of this Article;
b) Goods in transit, except as provided in point g of clause 4 of this Article;
c) Exported goods subject to physical inspection are transported from customs clearance locations outside the border gate, centralized export and import goods inspection and supervision locations, or air cargo warehouses extending to the export border gate, bonded warehouse, CFS warehouse, inland port, centralized inspection and supervision locations for express delivery, centralized inspection and supervision locations for postal goods; exported goods that have been cleared or released are transported from CFS warehouses, bonded warehouses to inland ports, from bonded warehouses to express delivery locations, or postal goods locations;
d) Imported goods are transported from the import border gate, CFS warehouse, inland port, bonded warehouse, extended air cargo warehouse, centralized collection, inspection and supervision location for express delivery goods, centralized collection, inspection and supervision location for postal goods to the customs clearance location outside the border gate, centralized collection, inspection and supervision location for export and import goods for physical inspection and sampling of goods;
d) Imported goods arriving at the import customs point but then being transported by the carrier to the destination port indicated on the bill of lading or to a warehouse without extended delivery, except for goods falling under the cases specified in point d, clause 4 of this Article;
e) Goods from foreign countries are transported from import border gates to bonded warehouses, duty-free zones in border economic zones, CFS warehouses, duty-free shops and vice versa;
g) Goods for temporary import and re-export as specified in points a and d of Clause 1, Article 83 of this Circular;
h) Goods that are not required to be sealed but are packed together in the same container with goods that must be sealed according to the provisions of this clause;
i) Goods that are required to be re-exported by a decision of the competent authority are transported from the storage locations to the export border gate.
4. Cases where customs sealing is not required.
a) Goods declared for combined export and import transport are exempt from physical inspection;
b) Goods that are bulky, oversized, overweight, or cumbersome and cannot be sealed by customs;
c) Goods from foreign countries remain on the means of transport entering the country, transported from the first port of entry to the last port of exit, but are not unloaded at seaports or airports in Vietnam;
d) Exported goods transported in containers from one port to another are unloaded onto water transport vehicles or stacked tightly in multiple layers on ships for transport to the export customs point, provided that the shipping company's seals remain intact;
d) Imported goods transported from the import customs point at a seaport, inland waterway port, airport, or railway station to the destination port indicated on the bill of lading, but transferred to another means of transport of the same type of transport or not changed means of transport to reach the destination port, provided they meet the condition of being contained in a sealed container or wagon of the carrier;
e) Goods in transit transported by sea, inland waterway, air, or rail, with the carrier's seal intact as indicated on the transport document, for transport to Vietnam; goods in transit via international air transport that are brought into Vietnam and exported abroad at the same international airport;
g) Goods transshipped between seaports contained in containers with the carrier's seal intact; goods transshipped between terminals within the same seaport by sea or inland waterway contained in containers with the carrier's seal intact; goods transshipped from abroad into a transshipment terminal and then exported from the same transshipment terminal;
h) Other goods not falling under the cases specified in points a, b, c, d, e, f, and g of this clause, and not falling under the cases specified in clause 3 of this Article.
5. Based on an analysis and assessment of the smuggling and trade fraud situation in each period, the Director General of the General Department of Customs shall decide on the customs sealing of goods that are not required to be sealed as stipulated in Clause 4 of this Article.
6. The customs declarant is responsible for maintaining the integrity of the goods, customs seals (if any), and carrier seals (if any) during the transportation of goods under customs supervision; and for transporting the goods along the route and within the time frame registered with the customs authority.
In cases of force majeure where it is impossible to ensure the integrity of goods, customs seals, or to transport goods along the correct route, schedule, or time, or to change the means of transport due to force majeure, the customs declarant shall take necessary measures to limit and prevent losses and immediately notify the customs authority via the hotline number on the General Department of Customs' electronic portal. If immediate notification to the customs authority is not possible, depending on the appropriate location, the declarant shall notify the police, border guards, or coast guard for confirmation, and then notify the customs authority for handling according to regulations.
Shipping times shall be in accordance with the guidelines in Form No. 07, Appendix II, issued together with this Circular.
7. Supplementary customs declaration for independently transported goods.
Supplementary customs declaration for independently transported goods involves amending and supplementing information on the Independent Transport Declaration and the Transit/Transshipment Goods List.
a) Submit a supplementary independent transport declaration:
Customs declarants may provide supplementary information in the following cases:
a.1) Provide supplementary information as stipulated in Section 6.2 of Appendix II issued with this Circular before the customs authority confirms that the goods are eligible for shipment;
a.2) Supplementary declaration of information as stipulated in Section 6.3 of Appendix II issued with this Circular shall be made after the customs authority confirms that the goods are eligible for shipment and before confirming the goods' arrival at the destination.
b) Procedures for supplementing the Independent Transport Declaration:
b.1) Responsibilities of the customs declarant:
b.1.1) Supplementing the information fields of the Independent Transport Declaration when the customs declarant discovers errors themselves or at the request of the customs authority, and submitting the relevant documents for the supplementary declaration through the System.
b.1.2) In case of system failure, the customs declarant shall submit two original copies of the request for supplementary declaration form No. 03/KBS/GSQL Appendix V issued with this Circular and one copy of the documents related to the supplementary declaration.
b.2) Responsibilities of the Customs Sub-department at the point of departure:
b.2.1) Receive supplementary declaration documents; check supplementary declaration documents, and notify the customs declarant of the results of the supplementary declaration document check through the System within 02 working hours from the time of receiving complete information or documents (if any). Handling of violations shall be carried out according to regulations (if any);
b.2.2) Approve the supplementary independent transport declaration;
b.2.3) Update the information confirming that the goods are eligible for shipment into the System;
b.2.4) In the case of supplementary declaration using form No. 03/KBS/GSQL , the customs authority shall receive the supplementary declaration dossier, clearly record the date and time of receipt of the supplementary declaration dossier; notify the results of inspection and confirmation that the goods are eligible for transport on form No. 03/KBS/GSQL Appendix V issued with the Circular; and return to the customs declarant one copy of the supplementary declaration request document with confirmation from the customs authority.
b.3) Responsibilities of the Customs Sub-department where the goods are transported to: To confirm the arrival of goods in the customs supervision area based on the information on the supplementary independent transport declaration or the supplementary declaration request document confirmed by the customs authority.
c) Supplementary declaration for Transit/Transshipment Goods List:
c.1) Responsibilities of the customs declarant:
c.1.1) Supplement the information fields of the Transit/Transit Goods List according to Form No. 08, Appendix II issued with this Circular when the customs declarant discovers errors themselves or at the request of the customs authority and submits the relevant documents for the supplementary declaration through the System;
c.1.2) In case of system failure, the customs declarant shall submit two original copies of the request for supplementary declaration form No. 03/KBS/GSQL Appendix V issued with this Circular and one copy of the documents related to the supplementary declaration.
c.2) Responsibilities of the Customs Sub-department:
c.2.1) Receive supplementary declaration documents; check supplementary declaration documents, and notify the customs declarant of the results of the supplementary declaration document check through the System within 02 working hours from the time of receiving complete information or documents (if any). Handling of violations shall be carried out according to regulations (if any);
c.2.2) Approve the transit/transit manifest;
c.2.3) Update information on goods eligible for transport through the supervised area for export into the System;
c.2.4) In the case of supplementary declaration using form No. 03/KBS/GSQL , the customs authority shall receive the supplementary declaration dossier, clearly record the date and time of receipt of the supplementary declaration dossier; notify the results of inspection and confirm that the goods are eligible for transport on form No. 03/KBS/GSQL Appendix V issued with the Circular; and return to the customs declarant one copy of the supplementary declaration request with confirmation from the customs authority.
8. Cancel the Independent Transport Declaration or Transit/Transshipment Cargo Manifest.
a) Cases of cancellation:
a.1) Exceeding the 15-day deadline from the date of registration of the Independent Transport Declaration or Transit/Transit Goods List but failing to transport the goods, including cases where the Independent Transport Declaration or Transit/Transit Goods List has been registered but not yet approved for transport by the customs authority due to a malfunction in the Customs Electronic Data Processing System;
a.2) Incorrect declaration of information fields that cannot be supplemented and goods that have not yet passed through the customs supervision area at the point of departure;
a.3) Filing multiple separate Transport Declarations or Transit/Transshipment Goods Lists for the same shipment (duplicate declaration information).
b) Cancellation procedure:
b.1) Responsibilities of the customs declarant: Submit a cancellation request through the Customs Electronic Data Processing System to the Customs Sub-department where the declaration was registered;
b.2) Responsibilities of the customs authority:
b.2.1) Within 08 (eight) working hours from the time of receiving the cancellation request from the customs declarant, the customs authority shall check the reasons, conditions and information of the cancellation request on the System, carry out the cancellation and provide feedback on the results to the customs declarant;
b.2.2) If, after 15 days from the date of registration of the Independent Transport Declaration or Transit/Transit Goods List, the goods are not transported and the customs declarant does not request cancellation, the customs authority shall cancel the declaration and notify the customs declarant of the processing result on the System.
9. Procedures for supplementing or canceling combined transport declarations shall be carried out in accordance with the provisions of Articles 20 and 22 of this Circular.
10. In the event that the System malfunctions as stipulated in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 12, Article 1 of Decree No. 59/2018/ND-CP , and the declaration of goods transportation cannot be carried out through the System, specifically:
a) The customs declarant shall submit three original copies of the Transport List according to mẫu số 21a/BKVC/GSQL (Form No. 21a/BKVC/GSQL) in Appendix V issued with this Circular, along with other documents belonging to the customs dossier as stipulated 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 customs authority at the point of departure for sealing (if any) and to the customs authority at the point of arrival for inspection and confirmation of the goods' arrival at the destination.
In the case of goods in transit or transshipment as stipulated in Clause 2, Article 51 and Clause 2, Article 51a of this Circular , the customs declarant shall submit two original copies of the Transit/Transshipment Goods Transport List according to mẫu số 21/BKVC/GSQL (Form No. 21/BKVC/GSQL) in Appendix V issued with this Circular, along with other documents belonging to the customs dossier as stipulated in point a, Clause 2, Article 51 or point a, Clause 2, Article 51a of this Circular;
b) The customs branch where the goods are transported from will verify the information declared on the Transport List and the accompanying customs documents in cases where the head of the customs branch decides to inspect the customs documents for the shipment; confirm, sign, and stamp the Transport List submitted by the customs declarant; seal the goods (if any) presented by the declarant; return two copies of the Transport List to the customs declarant; and hand over the goods to the customs branch where the goods are transported to for further processing as prescribed. After receiving the Transport List with confirmation from the customs branch where the goods are transported from and the goods have arrived at their destination, the customs branch where the goods are transported will confirm, sign, and stamp one copy of the Transport List; return one copy of the Transport List with confirmation from both the customs branch of the departure and destination; and fax a confirmation to the customs branch where the goods are transported from for their information and to be included with the customs documents.
In the case of goods in transit or transshipment as stipulated in Clause 2, Article 51 and Clause 2, Article 51a of this Circular , the Customs Sub-department shall check the information declared on the Transport List and accompanying customs documents in cases where the Head of the Customs Sub-department decides to check the customs documents of the transported consignment; confirm, sign, and stamp the Transport List submitted by the customs declarant or presented by the declarant, and return one copy of the Transport List to the customs declarant.
c) The customs branch at the point of departure and the customs branch at the point of arrival shall perform the responsibilities stipulated in points d and e of Clause 1, Article 51 of this Circular , except for responsibilities related to implementation on the Customs Electronic Data Processing System.
After the system issue was resolved, the customs authority updated the information on the Shipping manifest and Transit/Transit Goods Shipping manifest into the system.
11. Imported goods transported from the port of entry to the destination port indicated on the bill of lading by sea or air, but remaining in their original condition and not unloaded at the port, warehouse, or yard at the port of entry; goods from abroad transported from the first port of entry to the last port of exit by sea or air, but remaining in their original condition on the means of transport and not unloaded at the port, warehouse, or yard at the port of entry; the Customs Sub-department at the point of departure and the Customs Sub-department at the point of arrival shall, based on the information declared on the ship's or aircraft's transit or port transfer documents, supervise the transported goods.
29. Article 51 is amended and supplemented as follows:
Article 51. Customs procedures for goods in transit
1. Customs procedures for goods in transit through Vietnamese territory.
a) Customs procedures for goods in transit through Vietnamese territory shall be carried out according to the independent transport procedures at the Customs Sub-department where the goods are transported from;
b) Customs documents:
b.1) Independent transport declaration form with the information criteria specified in mẫu số 07 Appendix II issued with this Circular;
b.2) A detailed list of goods in transit according to the information criteria specified in Form No. 09, Appendix II, issued with this Circular;
b.3) Bill of lading or other transport documents of equivalent value as prescribed by law (excluding road transport): 01 copy;
In cases where all goods have been declared on the electronic cargo manifest, if the customs declarant declares the file code notified by the customs authority on the e-Manifest System in the "Note 1" field, then a copy of the bill of lading does not need to be submitted in the customs dossier;
b.4) Transit permit for goods requiring a transit permit: 01 original copy if transiting once, or 01 photocopy accompanied by a deduction tracking form if transiting multiple times.
The issuance and deduction on the Deduction Tracking Slip shall be carried out at the Customs Sub-department where the goods are transported from, as stipulated in Article 28 of this Circular;
b.5) Quarantine exemption notice or quarantine result notice from the quarantine authority meeting the requirements of the law on quarantine, or quarantine certificate issued by a foreign quarantine authority and recognized by the law on quarantine for goods in transit subject to quarantine: 01 original copy. If specialized laws do not specify whether an original or a photocopy is required, the customs declarant may submit a photocopy.
For the documents specified in points b.4 and b.5 of this clause, if the national single window mechanism is applied, the specialized state management agency or specialized inspection agency shall send the permit, notification of quarantine results, or quarantine exemption notice in electronic form through the National Single Window Portal, and the customs declarant shall not be required to submit them when carrying out customs procedures.
c) Responsibilities of the customs declarant:
c.1) Declare information on the Independent Transport Declaration form according to the information criteria specified in Form No. 07, Appendix II , and the Statements according to the information criteria specified in Forms No. 09 , No. 10 , and No. 11, Appendix II issued with this Circular, and submit them along with other documents in the customs dossier as stipulated in point b, clause 1 of this Article when registering the Independent Transport Declaration through the System. In case the System malfunctions and the declaration of goods transport cannot be processed through the System, follow the instructions in point a, clause 10, Article 50 of this Circular.
In cases where a shipment requires customs document inspection (channel 2) and the documents specified in points b.4 and b.5 have not been processed through the National Single Window Portal, the customs declarant shall submit these documents to the customs authority at the point of departure for inspection;
c.2) After the Independent Transport Declaration has been approved, provide the Independent Transport Declaration number (Notification of Transport Declaration Approval) to the customs authority at the point of departure and the customs authority at the point of arrival for sealing, seal verification, physical inspection of goods, and monitoring of goods at the point of departure and arrival;
c.3) Present the goods to the customs authority for sealing (if applicable) and physical inspection in case the consignment shows signs of violating the law, as requested by the customs authority;
c.4) Submit a supplementary independent transport declaration as prescribed in Clause 7, Article 50 of this Circular (if applicable);
c.5) In cases where a shipment is transported in multiple trips, the customs declarant may choose to declare a separate transport declaration once for the entire shipment or declare a separate transport declaration for each trip, but must ensure that the registered transport time is adhered to as instructed in Form No. 07, Appendix II, issued with this Circular. If the transport time exceeds the time registered with the customs authority and the shipment has not been fully transported, the customs declarant shall supplement the information on the quantity of goods actually transported and declare the remaining quantity of goods not yet transported on a new separate transport declaration.
c.6) Use transport vehicles equipped with tracking devices and connected to the Customs Sub-department at the point of departure and arrival of the goods in the case of transit goods contained in tightly stacked, multi-layered containers on the vehicle for transport from abroad into Vietnam and vice versa by inland waterway.
d) Responsibilities of the Customs Sub-department where the goods are shipped from:
d.1) In cases where the consignment requires customs document inspection (channel 2), the customs authority will check the information on the Independent Transport Declaration and other documents in the customs dossier; and instruct the customs declarant to supplement other information on the Independent Transport Declaration or the Lists (if any).
If goods are found to have signs of violating the law, a physical inspection of the goods shall be carried out in accordance with the provisions of Article 29 of this Circular . The results of the physical inspection shall be recorded on the Inspection Results Form ( Form 06/PGKQKT/GSQL) in Appendix V issued with this Circular and updated in the System.
If the inspection results reveal false declarations of information on independent transport declarations and other declarations in the customs dossier, administrative penalties shall be imposed in accordance with regulations, and the customs declarant shall be instructed to submit supplementary declarations as prescribed in Clause 7, Article 50 of this Circular ;
d.2) The customs authority approves the independent transport declaration on the System within 02 working hours from the time of receiving the valid customs documents submitted by the customs declarant;
d.3) Compare the quantity and container numbers (for goods packed in containers), and the number of packages/parcels (for bulk goods) between the actual goods presented by the customs declarant and the information declared on the independent transport declaration; seal the goods in cases requiring customs sealing according to Clauses 3 and 5 of Article 50 of this Circular and update the customs seal number on the System.
In cases where transit goods are contained in tightly stacked, multi-layered containers on transport vehicles and transported by inland waterways from abroad into Vietnam, making it impossible to inspect the carrier's seals or for customs sealing, the Customs Sub-department at the import port is responsible for informing the Customs Sub-department at the destination port about the status of the shipment. This allows the Customs Sub-department to inspect the carrier's seals and verify the actual goods presented by the customs declarant against the information declared on the independent transport declaration. The Customs Sub-department at the departure port is responsible for monitoring the goods during transit and coordinating with the Customs Sub-department at the destination port or other relevant agencies in case the goods are not transported along the registered route or within the registered timeframe, or if incidents occur during transportation.
In cases where goods cannot be sealed (loose goods, oversized or overweight goods, bulky goods), the customs authority must prepare a Certificate Report according to mẫu số 35/BBCN/GSQL Appendix V issued with this Circular, take photos of the original condition, and record detailed information in the System including: name of goods, quantity, type, markings, origin (if any);
d.4) The customs authority updates the information on goods in transit into the System and tracks the information on shipments under customs supervision.
In cases where the shipping deadline has passed but no response has been received from the Customs Sub-department at the destination of the goods, the Customs Sub-department at the origin of the goods shall take the lead, in coordination with the Customs Sub-department at the destination of the goods and the Customs Control Team of the Anti-Smuggling Investigation Department, to verify and handle the case;
d.5) In case the System malfunctions and the declaration of goods transportation cannot be processed through the System, follow the instructions in point b, clause 10, Article 50 of this Circular.
d) Responsibilities of the Customs Sub-department where the goods are transported to:
d.1) Receive goods along with the approved Independent Transport Declaration number presented by the customs declarant and verify the information on the Independent Transport Declaration on the System;
d.2) Inspect the seal or the condition of the goods, compare the actual seal number with the customs seal number (if any) or the carrier's seal number (if any) on the Independent Transport Declaration, Container/Package/Piece List, or compare the condition of the goods with the updated information on the goods in the System in case sealing is not possible.
In cases where transit goods are contained in tightly stacked, multi-layered containers on a transport vehicle and transported abroad by inland waterway, based on information about the route, transport time, warnings on the monitoring system, information from the transport customs branch regarding the status of the shipment, and information from the vessel tracking device, the head of the transport customs branch shall decide whether to inspect the customs seal or the carrier's seal, and to inspect the original condition of the goods;
d.3) In case of signs of legal violations (including signs of violations during inspection as stipulated in point d.2 of this clause), the Head of the Customs Sub-department shall decide on conducting a physical inspection of the goods as prescribed and handling violations in accordance with the law (if any). The results of the physical inspection shall be recorded on the Inspection Results Form according to mẫu 06/PGKQKT/GSQL Appendix V issued with this Circular;
(d.4) Update the information on goods arriving at the destination in the System immediately after the goods are delivered.
In the case of goods in transit exported through land border gates, inland waterways, and international railways, update information on goods transported to their destination in the System; monitor goods from the time they enter the customs supervision area at the export border gate until they are exported across the border and update information on goods actually exported in the System;
d.5) In case the System malfunctions and the declaration of goods transportation cannot be processed through the System, follow the instructions in point b, clause 10, Article 50 of this Circular.
2. Customs procedures for goods in transit via international air transport that enter Vietnam and are exported from the same international airport and unloaded at warehouses, yards, or ports.
a) Customs documents:
a.1) Transit goods manifest with information criteria as prescribed in Form No. 08, Appendix II, issued with this Circular;
a.2) Bill of lading or other equivalent transport documents: 1 copy.
In cases where all goods have been declared on the electronic cargo manifest, if the customs declarant declares the file code notified by the customs authority on the e-Manifest System in the "Note 1" field, then a copy of the bill of lading does not need to be submitted in the customs dossier;
a.3) Transit permit for goods requiring a permit according to current regulations: 01 original copy if transiting once, or 01 photocopy accompanied by a deduction tracking form if transiting multiple times.
The issuance and deduction on the Deduction Tracking Slip shall be carried out at the Customs Sub-department where the goods are transported from, as stipulated in Article 28 of this Circular;
a.4) A quarantine exemption notice or a quarantine result notice from a quarantine authority that meets the requirements of the law on quarantine, or a quarantine certificate issued by a foreign quarantine authority and recognized by the law on quarantine for goods in transit that are subject to quarantine: 01 original copy. If specialized laws do not specify whether an original or a photocopy is required, the customs declarant may submit a photocopy.
For the documents specified in points a.3 and a.4 of this clause, if the national single window mechanism is applied, the specialized state management agency and the quarantine agency shall send the permit, notification of quarantine results, or quarantine exemption document electronically through the National Single Window Portal, and the customs declarant shall not be required to submit them when carrying out customs procedures.
b) Responsibilities of the customs declarant:
b.1) Make the declaration on the Transit Goods List and submit it along with the documents specified in point a, clause 2 of this Article through the Customs Electronic Data Processing System;
b.2) Present the goods to the customs authorities for physical inspection in case the shipment shows signs of violating the law;
b.3) Supplement the information on the Transit Goods List (if any);
b.4) Receive the transit goods manifest that has been approved by the customs authority.
c) Responsibilities of the customs authority:
c.1) Verify the information on the Transit Goods List and documents included in the customs dossier, and instruct the customs declarant to supplement other information on the Transit Goods List (if any);
c.2) If signs of legal violations are detected, customs officers shall conduct a physical inspection of the goods in accordance with the provisions of Article 29 of this Circular and handle the violations in accordance with the law (if any). The results of the physical inspection shall be recorded on the Inspection Results Form according to mẫu 06/PGKQKT/GSQL Appendix V of this Circular and updated in the System;
c.3) Customs officers shall approve the Transit Goods List within 02 working hours from the time of receiving a complete and valid set of documents submitted and presented by the customs declarant;
c.4) When transit goods are transported into or out of the port area, the customs authority shall verify the actual quantity of goods transported in and out on the Transit Goods List by checking and comparing the container information declared on the List with the container information entering or leaving the port area regarding the container number and carrier seal number (if any).
If the inspection and verification results are consistent and there is no information indicating that the shipment violates the law, the customs authority will confirm the information on the System. If the inspection and verification results are inconsistent, the violation will be verified, clarified, and handled according to regulations.
d) In case the System malfunctions and the declaration of goods transportation cannot be processed through the System, the customs declarant and the customs authority shall comply with the provisions of point b, clause 10, Article 50 of this Circular.
3. Customs procedures for transit goods that are separated or packed together in containers or freight cars with export goods that have completed customs procedures, goods intended for import, and export/import goods sent via postal services or express delivery services.
a) Goods in transit that are separated and packed together in containers or freight cars with export goods that have completed customs procedures, goods intended for import, packed together with export goods, or imported goods sent via postal services or express delivery services must comply with the regulations in Article 43 of Decree No. 08/2015/ND-CP, as amended and supplemented by Point 10, Clause 19, Article 1 of Decree No. 59/2018/ND-CP , and may only be separated and packed together at the locations specified in Article 43 of Decree No. 08/2015/ND-CP, as amended and supplemented by Point 9, Clause 19, Article 1 of Decree No. 59/2018/ND-CP .
In cases where imported goods sent via postal services or express delivery services, which are on the list of imported goods subject to customs procedures at the import border gate as decided by the Prime Minister, are packed together with transit goods, the separation shall be carried out at the centralized collection, inspection, and supervision location for postal goods, and the centralized collection, inspection, and supervision location for express delivery goods;
b) Responsibilities of the customs declarant:
In addition to the responsibilities stipulated in Article 43 of Decree No. 08/2015/ND-CP, as amended and supplemented by Point 3, Clause 19, Article 1 of Decree No. 59/2018/ND-CP , the customs declarant has the following responsibilities:
Complete each independent transport declaration form according to the type and route of transport as prescribed in Clause 1 of this Article, and record the number of the independent transport declaration form for the goods that have been consolidated in the "Note 2" section on each separate declaration form for imported goods, exported goods, and transit goods;
c) Responsibilities of the Customs Sub-department at the import border gate:
c.1) Check the conditions for separating transit goods from imported goods as stipulated in Clause 19, Article 1 of Decree No. 59/2018/ND-CP and point a of this Clause to carry out procedures according to each type and corresponding transport route;
c.2) Perform the tasks specified in point d, clause 1 of this Article;
d) Responsibilities of the Customs Sub-department managing the location where goods are separated or consolidated:
In addition to the responsibilities stipulated in Article 43 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 19, Article 1 of Decree No. 59/2018/ND-CP , the Customs Sub-department where the goods are located and where the goods are separated or consolidated shall perform the following:
d.1) Responsibilities of the Customs Sub-department at the destination as stipulated in point d, clause 1 of this Article when goods are transported to a location for splitting or consolidating goods;
d.2) The responsibility of the Customs Sub-department at the point of departure as stipulated in point d, clause 1 of this Article, after the transit goods have been consolidated with export goods at the location where the consolidation is carried out.
d) Responsibilities of the Customs Sub-department at the export border gate:
d.1) Perform the tasks as prescribed in point d, clause 1 of this Article;
(d.2) Check the independent transport declaration recorded in the "Note 2" section on the independent transport declaration to confirm the two independent transport declarations on the System.
30. Add Articles 51a, 51b, and 51c as follows:
Article 51a. Customs procedures for goods in transit at seaports
1. Customs procedures for goods in transit transported between seaports, and goods in transit transported between terminals within the same seaport.
a) Customs documents:
a.1) Independent transport declaration form with the information criteria specified in mẫu số 07 Appendix II issued with this Circular;
a.2) Detailed list of goods in transit according to mẫu số 09 (Form No. 09) in Appendix II issued with this Circular;
a.3) Bill of lading or other transport documents of equivalent value as prescribed by law: 01 copy.
If all goods have been declared on the Electronic Goods Manifest (e-Manifest System), and the customs declarant enters the file code notified by the customs authority on the e-Manifest System in the "Note 1" field, then a copy of the bill of lading does not need to be submitted in the customs dossier.
b) Responsibilities of the customs declarant: to comply with the provisions of point c, clause 1, Article 51 of this Circular;
c) Responsibilities of the Customs Sub-department where the goods are transported from: to comply with the provisions of point d, clause 1, Article 51 of this Circular;
d) Responsibilities of the Customs Sub-department where the goods are transported to: to comply with the provisions of point d, clause 1, Article 51 of this Circular.
2. Customs procedures for goods in transit from abroad into a transit area and then directly exported from this transit area.
a) Customs documents:
a.1) A list of goods in transit, according to the information criteria specified in Form No. 08, Appendix II, issued with this Circular;
a.2) Bill of lading or other equivalent transport documents: 1 copy.
If all goods have been declared on the electronic cargo manifest, and the customs declarant enters the file code notified by the customs authority on the e-Manifest System in the "Note 1" field, then a copy of the bill of lading does not need to be submitted in the customs dossier.
b) Responsibilities of the customs declarant and customs authority: These shall comply with the provisions of Clause 2, Article 51 of this Circular. In case the System malfunctions and the declaration of goods transportation cannot be processed through the System, the provisions of Point b, Clause 10, Article 50 of this Circular shall apply.
Customs procedures for goods transferred between border gates, as stipulated in point c, clause 1, Article 50 of this Circular, shall be carried out in the form of independent transport, specifically as follows:
1. Customs documents
a) A separate transport declaration form with the information criteria specified in Form No. 07, Appendix II, issued with this Circular;
b) Bill of lading or other transport documents of equivalent value as prescribed by law (except for exported goods): 01 copy;
If all goods have been declared on the Electronic Goods Manifest (e-Manifest System), and the customs declarant enters the file code notified by the customs authority on the e-Manifest System in the "Note 1" field, then a copy of the bill of lading does not need to be submitted in the customs dossier.
2. Responsibilities of the customs declarant: To comply with the provisions of point c, clause 1, Article 51 of this Circular ;
3. Responsibilities of the Customs Sub-department at the point of departure of goods: to comply with the provisions of point d, clause 1, Article 51 of this Circular.
4. Responsibilities of the Customs Sub-department at the destination of the goods: to comply with the provisions of point d, clause 1, Article 51 of this Circular.
Article 51c. Customs procedures for goods transshipped through border gates shall be carried out in the form of combined transport.
1. Combined customs clearance procedures apply to goods specified in Clause 2, Article 50 of this Circular.
2. The location, documents, and customs procedures for combined transport goods shall be carried out simultaneously with the customs procedures for export and import shipments of the corresponding type; the information on the combined transport declaration shall be filled out according to the criteria specified in Form No. 01 or Form No. 02 of Appendix II issued with this Circular.
In cases where the system does not support the declaration of combined transport information, the customs declarant shall request that the goods be transported under customs supervision in the "Notes" section of the customs declaration form (clearly stating the time, route, departure location, and destination of the goods). The customs declarant is responsible for presenting the goods to the customs authority for sealing in the cases stipulated in Clause 3, Article 50 of this Circular, and for handover to the Customs Sub-department where the goods are transported to for further processing.
3. For exported goods
a) For exported goods that have undergone physical inspection at the Customs Sub-department where the customs declaration was registered, and which are subject to customs sealing:
a.1) Responsibilities of the Customs Sub-department where the goods are shipped from:
a.1.1) Seal the goods; update the information in the Goods Handover Record for goods transported under supervision on the System.
In cases where the goods are loose, bulky, oversized, or overweight and cannot be sealed, the customs authority shall clearly state the name of the goods, quantity, type, markings, origin (if any), or take photos of the goods in their original condition, update them on the System, or send them along with the handover record;
a.1.2) Print one copy of the Handover Report from the System, sign and stamp it with the seal of the customs officer, clearly state the date, month, and year of confirmation on the Handover Report, and hand over the Handover Report along with the goods to the customs declarant for transportation to the export border gate;
a.1.3) Monitoring information on shipments under customs supervision;
a.1.4) The organization shall verify the status of goods in cases where the goods have not arrived at the export customs point within the permitted shipping time.
a.2) Responsibilities of the Customs Sub-department where the goods are transported to:
a.2.1) Receive the handover record and goods presented by the customs declarant;
a.2.2) Check the customs seal status and compare it with the information on the goods being transported in the System, then sign and stamp the handover record, clearly stating the date, month, and year of confirmation, to return it to the customs declarant;
a.2.3) Update the information on incoming goods on the System;
a.2.4) Coordinate with the Customs Sub-department at the point of departure to verify the status of the shipment in cases where the shipment has exceeded the transportation deadline but has not yet arrived at the destination.
b) For exported goods not subject to customs sealing: The customs declarant is responsible for transporting the goods to the export port.
4. For imported goods
a) For imported goods brought in for inspection at an inspection location outside the border gate, the goods are subject to customs sealing:
a.1) Responsibilities of the Customs Sub-department where the declaration is registered:
a.1.1) Update the information on the System to request the Customs Sub-department where the goods are stored to seal and hand them over to the customs declarant for transportation to the inspection location;
a.1.2) Receive goods transported by the customs declarant, check the condition of the goods' seals and compare them with the information of goods transported on the System, and sign and stamp the customs officer's seal, clearly stating the date, month, and year of confirmation on 02 handover records, retain 01 copy and return 01 copy to the customs declarant;
a.1.3) Update incoming goods information on the System;
a.1.4) Monitor information on goods in transit, coordinate with the Customs Sub-department where the goods are stored to verify the status of the shipment in case the transportation deadline has passed but the goods have not yet arrived at the inspection location.
a.2) Responsibilities of the Customs Sub-department where the goods are stored:
a.2.1) Based on the request of the Customs Sub-department where the declaration was registered, the customs authority shall seal and update the information in the Goods Handover Record into the System;
a.2.2) In the 03 handover records from the System, the customs officer confirms, signs, and stamps them, and requests the customs declarant to sign and clearly state their full name. The Customs Sub-department retains 01 copy and hands over 02 handover records along with the goods to the customs declarant for transportation to the inspection location;
a.2.3) Monitoring information on shipments under customs supervision;
a.2.4) The organization shall verify the condition of the goods in cases where the shipping deadline has passed but the goods have not yet arrived at the inspection location.
b) For imported goods not subject to customs sealing: The customs declarant shall carry out customs procedures and move the goods through the customs supervision area at the border gate after completing the customs procedures as prescribed.
5. In the event that the System malfunctions as stipulated in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 12, Article 1 of Decree No. 59/2018/ND-CP , it is impossible to declare the transportation of goods under customs supervision through the System.
a) The customs declarant provides the customs declaration form and presents the goods to the customs authority at the point of departure and the customs authority at the point of arrival;
b) The customs branch where the goods are transported from shall verify the information on the export/import customs declaration to prepare three Goods Handover Records according to mẫu số 10/BBBG/GSQL (Form No. 10/BBBG/GSQL) in Appendix V issued with this Circular and confirm the information on the Goods Handover Records. Two copies of the Handover Records shall be given to the customs declarant to transport along with the goods to the customs branch where the goods are transported to for further processing as prescribed;
c) The customs office where the goods are transported to confirms this on two copies of the Goods Handover Report, returns one copy to the customs declarant, retains one copy, and sends a fax to the customs office where the goods are transported from for their information and to be included in the customs file.”
31. Article 52 is amended and supplemented as follows:
1. Monitoring containerized or bulk cargo entering, storing, and leaving seaports.
a) Before the goods are unloaded from the transport vehicle at the port:
a.1) Responsibilities of the customs authority: Based on the information in the ship's declaration dossier on the National Single Window System, provide the list of goods expected to be loaded and unloaded at the port and the list of containers to be inspected (if any) according to the information criteria specified in Form No. 01 (containerized goods), Form No. 02 (bulk cargo) or Form No. 03 of Appendix X issued with this Circular to the system of the port, warehouse, and yard business enterprise.
For the list of goods scheduled for loading and unloading at the port, the information must be provided no later than 8 hours before the vessel is scheduled to arrive at the port. For the list of containers to be inspected (if any), the information must be provided no later than 4 hours before the vessel is scheduled to arrive at the port.
a.2) Responsibilities of port, warehouse, and yard businesses: Receive information on the list of goods expected to be loaded and unloaded at the port and the list of containers to be inspected (if any) from the Customs Electronic Data Processing System.
b) During the process of loading and unloading goods at the port:
b.1) Responsibilities of port, warehouse, and storage facility operators:
b.1.1) Inspect the condition of the packaging containing the goods; compare the information on the list of goods expected to be loaded and unloaded with the actual goods loaded and unloaded at the port regarding the container number, the carrier's seal number attached to the container, or the quantity, weight, and volume for bulk cargo (depending on the cargo handling conditions).
In cases where the packaging containing the goods is not in its original condition, discrepancies are found during comparison, or the goods show signs of violating the law, the following procedures should be followed:
b.1.1.1) Update the discrepancies in information according to the information criteria specified in Form No. 18 (containerized goods) or Form No. 19 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
b.1.1.2) Immediately notify the Customs Sub-department where the goods are stored about the information regarding goods suspected of violating the law and store the goods suspected of violating the law in a separate area;
b.1.1.3) Sign the Certificate of Receipt in cases where a certificate is drawn up certifying information about goods showing signs of violating the law or discrepancies in information about goods between the relevant parties;
b.1.1.4) Receiving from the Customs Electronic Data Processing System additional information on consignments not included in the list of planned loads at the port but actually unloaded at the port.
b.1.2) After completing the loading and unloading, update the information on goods unloaded at the yard according to the information criteria specified in Form No. 14 (containerized goods) and Form No. 15 (bulk goods). In case of changes to the goods information upon unloading (correction, cancellation, change of unloading method or unit of measurement for bulk goods), update according to the information criteria specified in Form No. 16 , Form No. 17 , Form No. 25 (containerized goods), Form No. 26 (bulk goods), or Form No. 27 of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
b.1.3) For containers subject to inspection as per the coordinated notification from the customs authority:
b.1.3.1) If the inspection location is within the port area, transport the container to the inspection location; after the inspection is completed, transport the container back to the cargo storage area at the port as prescribed;
b.1.3.2) In cases where the inspection location is outside the port area, present the container to the customs authority for sealing and signing of the handover record; transport the container to the inspection location, update the container information leaving the port and send it to the Customs Electronic Data Processing System. After the inspection is completed, transport the container back to the cargo storage area at the port as prescribed, update the container information at the yard according to the information criteria specified in Form No. 14, Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
b.2) Responsibilities of the customs authority:
b.2.1) Based on information received from the National Single Window System and other information related to goods being loaded and unloaded (if any), the Head of the Customs Sub-department shall decide on measures to monitor goods and means of transport during the loading and unloading process at the port;
b.2.2) In cases where goods are not in their original condition (such as due to missing or broken seals from the shipping company, torn or broken container shells), discrepancies are found during verification (such as excess goods or missing information in the planned loading/unloading list), or there are signs of legal violations as notified by the port, warehouse, or yard operator, the following procedures shall be followed:
b.2.2.1) Customs officers assigned to supervise the inspection shall verify the integrity of the packaging containing the goods. If signs of legal violations are detected, supervisory measures (such as customs sealing, camera surveillance) shall be applied, and the Customs Sub-department where the goods are stored shall propose measures to inspect and handle violations (if any) in accordance with regulations;
b.2.2.2) After inspection and verification, if there is information about goods showing signs of violating the law or discrepancies between the actual quantity of goods unloaded at the yard and the quantity stated on the bill of lading or delivery documents, or if the packaging containing the goods is not in its original condition (due to tearing, breakage, or damage to the container), the assigned customs officer shall prepare and sign a Certificate between the relevant parties, giving each party one copy, or prepare an Administrative Violation Report (if any) and handle it according to regulations;
b.2.2.3) For consignments that do not have information on the planned loading and unloading schedule at the port but are actually unloaded at the port, the Customs Sub-department where the goods are stored shall notify the Customs Sub-department where the means of transport entered the country to request the customs declarant to make supplementary declarations on the National Single Window System and handle violations (if any) according to regulations.
b.2.3) Receiving information on goods unloaded at the yard, and information on corrections to goods unloaded at the yard. In case of changes to goods information upon unloading (cancellation, change of unloading method or unit of measurement for the consignment), based on the information requested by the port, warehouse, or yard business (clearly stating the reason), the customs officer assigned to supervise shall approve and update the information on the Customs Electronic Data Processing System and provide it to the system of the port, warehouse, or yard business;
b.2.4) For containers inspected at locations outside the port area: The assigned customs officer shall seal the container, prepare and sign the handover record, give one copy of the handover record to the carrier, monitor feedback and handle violations (if any) according to regulations; update the information of the container that meets the requirements to pass through the inspection area according to the information criteria specified in Form No. 04 Appendix X issued with this Circular to the system of the port, warehouse, and yard business enterprise.
c) Changes in the condition of goods during storage at the port (checking goods before customs declaration, taking samples of goods, or changing the packaging of goods):
c.1) Responsibilities of the customs declarant:
c.1.1) In cases where goods are inspected before customs declaration: follow the regulations in Article 17 of this Circular;
c.1.2) In the case of sampling goods: follow the regulations in Article 31 of this Circular;
c.1.3) In case of changes to the packaging containing the goods (loading, unloading goods at the port due to tearing, breakage, damage, changing containers, changing packaging):
The notification of changes to the packaging of goods, as prescribed in Form No. 37 of Appendix X issued with this Circular, shall be sent to the Customs Sub-department where the goods are stored, and simultaneously notified to the port, warehouse, or storage facility operator for coordinated implementation;
c.1.4) Sign the Certificate after completing the inspection of goods before customs declaration, taking samples of goods, or changing the packaging of goods (if any) as prescribed.
c.2) Responsibilities of port, warehouse, and storage facility operators:
Coordinate and witness the implementation as requested by the customs authority or the customs declarant; sign the Certificate of Receipt (if any) and carry out the change of goods status as follows:
c.2.1) For containerized cargo:
c.2.1.1) The entire consignment remains in the container but the seal has been changed: Update the seal number of the shipping company or customs (if any) according to the information criteria specified in Form No. 24, Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
c.2.1.2) The entire consignment is transferred to another container: Update the status of the empty container to empty and update the container number, the carrier's or customs seal number (if any) according to the information criteria specified in Form No. 20 and Form No. 14 of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
c.2.1.3) The entire consignment is unloaded from the container and stored at the port, warehouse, or yard in loose form: After completing the unloading, update the status of the unloaded container to empty and simultaneously update the status of the goods unloaded from the container as for loose goods according to the information criteria specified in Form No. 20 and Form No. 15 of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
c.2.1.4) A portion of goods is removed from a container to be loaded into another container or left at the port in bulk: The portion remaining in the container is handled as per section c.2.1.1 of this clause; the portion loaded into a new container is handled as per section c.2.1.2 of this clause, except for updating the status of the container from which the goods were removed; the bulk portion is handled as per section c.2.1.3 of this clause, except for updating the status of the container from which the goods were removed.
c.2.2) For bulk cargo:
c.2.2.1) All goods are packed into containers for transport through the customs supervision area: After completing the packing of goods into containers, update the information on bulk goods packed into containers and simultaneously update the information on the change of status from empty container to loaded container according to the information criteria specified in Form No. 22 and Form No. 23 of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
c.2.2.2) A portion of the shipment is packed into containers, while another portion remains in loose form for transit through the customs supervision area: After completing the packing, update the information on the loose goods packed into containers as stipulated in point c.2.2.1 of this section. For the loose portion, send the information on the goods unloaded at the yard according to the information criteria specified in Form No. 15, Appendix X, issued with this Circular, and send it to the Customs Electronic Data Processing System.
c.3) Responsibilities of the customs authority:
c.3.1) The head of the customs branch decides on the measures and methods for monitoring the process of changing the status of goods and assigns customs officers to implement them based on the information provided by the customs declarant requesting a change in the packaging of goods, and other relevant information (if any);
c.3.2) Customs officers assigned to supervise the implementation of customs sealing according to regulations (if any); prepare and sign a certification record between the relevant parties and give each party one copy after completing the witnessing;
c.3.3) In case of changes to the packaging of goods resulting in a change to the transport method code on the customs declaration, the customs officer assigned to supervise shall update the new transport method code and new container number (if any) on the Customs Electronic Data Processing System and provide the information to the system of the port, warehouse, or yard business;
c.3.4) Receiving and updating information on changes to the original status of goods from the system of the port, warehouse, and yard business (if any).
d) When moving goods out of the port
d.1) Responsibilities of the customs authority:
d.1.1) Provide information on goods eligible to pass through the customs supervision area according to the information criteria specified in Form No. 04 (containerized goods) or Form No. 05 (bulk goods) of Appendix X issued with this Circular to the system of the port, warehouse, and yard business enterprise.
In case of changes to the status of the customs declaration (suspended, unsuspended, canceled after customs clearance) or changes to the container eligible to pass through the customs supervision area (amendment, cancellation), the customs authority where the (suspended, unsuspended, canceled after customs clearance) procedure is performed shall update the information on the Customs Electronic Data Processing System according to the information criteria specified in Form No. 06 or Form No. 07 of Appendix X issued with this Circular and send it to the system of the port, warehouse, and yard business enterprise.
In cases where a port, warehouse, or storage facility operator submits a request to cancel the confirmation of goods passing through the customs supervision area for a shipment (clearly stating the reason), the customs officer assigned to supervise the inspection will check the reason to consider and decide whether to allow the cancellation of the goods confirmation through the Customs Electronic Data Processing System and provide the information to the port, warehouse, or storage facility operator's system;
d.1.2) Receiving information on goods leaving the customs supervision area from the system of the port, warehouse, and yard business enterprise;
d.1.3) Instruct the customs declarant to complete the procedures for shipments that do not meet the requirements for passing through the customs supervision area, as notified by the port, warehouse, or yard operator (if any);
d.1.4) For bulk cargo with discrepancies in quantity or weight compared to the quantity or weight declared on the customs declaration form when passing through the customs supervision area, the assigned customs officer shall guide the declarant to make a supplementary declaration as prescribed in Article 20 of this Circular;
d.1.5) For bulk cargo (in the form of packages) where the declared number of packages differs from the actual quantity of goods at the yard (due to damage or breakage of packaging during loading, unloading, or storage, resulting in a change in the number of packages or the unit of measurement), based on the information requested by the port, warehouse, or yard operator, the assigned customs officer shall approve the actual number of packages to allow passage through the customs supervision area on the Customs Electronic Data Processing System and send it to the port, warehouse, or yard operator's system.
d.2) Responsibilities of the customs declarant:
Provide information (customs declaration number or goods management number) of eligible shipments passing through the customs supervision area to port, warehouse, and yard businesses;
d.3) Responsibilities of port, warehouse, and storage facility operators:
Verify the consistency between the information received from the Customs Electronic Data Processing System and the actual goods upon leaving the port regarding the container number, the carrier's or customs seal number (if any) affixed to the container; the number of packages, weight, or volume for bulk cargo (depending on the delivery conditions) and proceed as follows:
d.3.1) Allow goods to be removed from the customs supervision area if the verification results match (including cases where bulk goods have a weight discrepancy compared to the weight declared on the customs declaration form when passing through the supervision area);
d.3.2) Goods shall not be allowed to leave the customs supervision area if the verification results are inconsistent (including bulk goods with excess weight compared to the declared weight on the customs declaration form that is eligible to pass through the customs supervision area) or if information has not been received confirming that the consignment is eligible to pass through the customs supervision area, or if information has been received regarding the temporary suspension of goods passing through the customs supervision area; simultaneously, the customs declarant shall be notified to contact the customs authority to complete the procedures for the consignment as prescribed;
d.3.3) No later than 15 minutes after goods are removed from the customs supervision area, update the information on the shipment removed from the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
2. Monitoring imported goods in gaseous and liquid form, including those pumped from transport vehicles into warehouses, during storage, and pumped out of warehouses.
a) Before transferring goods from the transport vehicle into the warehouse:
a.1) Responsibilities of the customs declarant:
Present the registration certificate for quantity inspection certified by the inspection trader or designated conformity assessment organization; the sampling record or sampling document certified by the trader with the state quality inspection agency (for cases belonging to the List of imported goods subject to state quality inspection), except in cases where the customs declarant has submitted this document through the Customs Electronic Data Processing System;
a.2) Responsibilities of the customs authority:
a.2.1) Based on the information in the vessel's documentation declared on the National Single Window System, provide the list of goods expected to be loaded into the warehouse according to the information criteria specified in Form No. 02 (gas and liquid goods) Appendix X issued with this Circular to the system of the port, warehouse, and storage facility business enterprise no later than 8 hours before the vessel is expected to arrive at the port;
a.2.2) Examine the documents submitted by the customs declarant as stipulated in point a.1 of this section and proceed as follows:
a.2.2.1) If the conditions are met, a decision will be made to allow the goods to be pumped into the warehouse (including warehouses located inside or outside the port);
a.2.2.2) If the requirements are not met, instruct the applicant to comply with the provisions in point a.1 of this section.
a.3) Responsibilities of port, warehouse, and storage facility operators: Receive information on the list of goods expected to be loaded into the warehouse from the Customs Electronic Data Processing System.
b) Supervising the process of pumping goods into the warehouse and storing goods in the warehouse:
b.1) Responsibilities of port, warehouse, and storage facility operators:
b.1.1) Update the information on the quantity of goods pumped into the warehouse according to Form No. 15, Appendix X issued with this Circular, and send it to the Customs Electronic Data Processing System;
b.1.2) Sign the Certificate of Receipt in case a certificate is drawn up certifying information on goods showing signs of violating the law or discrepancies in goods information between the relevant parties after the completion of the cargo pumping work (if any);
b.1.3) Be legally responsible for maintaining the goods in their original condition until receiving confirmation from the Customs Electronic Data Processing System that the goods are eligible to pass through the customs supervision area.
b.2) Responsibilities of the customs authority:
b.2.1) Based on information received from the customs declarant and other information (if any), the Head of the Customs Sub-department shall decide on the measures and methods for monitoring goods from the time they are transferred from the means of transport into the warehouse until customs clearance and release of goods;
b.2.2) In cases where, after inspection and verification, there is information indicating that the goods show signs of violating the law or there is a discrepancy between the actual quantity of goods pumped into the warehouse and the quantity stated on the bill of lading or delivery documents, the assigned customs officer shall prepare and sign a Certificate of Receipt between the relevant parties, with each party retaining one copy, or prepare an Administrative Violation Report (if any) and handle it according to regulations;
b.2.3) Receiving information on the quantity of goods pumped into the warehouse from the port, warehouse, and storage facility operator's system.
c) Monitoring the process of pumping goods out of the warehouse:
c.1) Responsibilities of the customs declarant:
Provide the customs declaration number of eligible shipments passing through the customs supervision area to port, warehouse, and storage facility operators;
c.2) Responsibilities of the customs authority:
c.2.1) Provide information on goods eligible to pass through the customs supervision area according to the information criteria specified in Form No. 05, Appendix X issued with this Circular, to the system of the port, warehouse, and yard business enterprise;
c.2.2) Receiving information on goods being moved out of the warehouse from the system of the port, warehouse, and yard business enterprise.
c.3) Responsibilities of port, warehouse, and storage facility operators:
c.3.1) Receiving information that goods are eligible to pass through the customs supervision area and allowing the goods to be pumped out of the warehouse in the quantity corresponding to the quantity declared on the customs declaration that is eligible to pass through the supervision area (including cases where there is a discrepancy in weight or volume compared to the weight or volume declared on the customs declaration);
c.3.2) If information has not been received confirming that the shipment is eligible to pass through the customs supervision area, or if information has been received regarding the temporary suspension of goods passing through the customs supervision area, the goods shall not be allowed to be pumped out of the warehouse; at the same time, the customs declarant shall be notified to contact the customs authority to complete the procedures for the shipment as prescribed;
c.3.3) Update the information on goods being pumped out of the warehouse according to the information criteria specified in Form No. 22, Appendix X, issued with this Circular, and send it to the Customs Electronic Data Processing System.
3. Monitoring imported goods entering, storing, and leaving the CFS warehouse.
a) Before the imported goods are brought into the CFS warehouse:
a.1) Responsibilities of businesses providing less-than-container load (LCL) cargo consolidation services:
For goods packed together in a container belonging to multiple shippers with separate bills of lading, businesses providing less-than-container load (LCL) cargo consolidation services bring the container to a CFS warehouse for separation and proceed as follows:
a.1.1) In cases where the CFS warehouse is located within the port: Transport goods to the CFS warehouse for sorting according to regulations;
a.1.2) In cases where the CFS warehouse is located outside the port: Customs procedures for transported goods shall be carried out in accordance with the provisions of Clause 2, Article 51b of this Circular;
a.1.3) Maintain the original condition of the goods during container transport from the port yard or from the import customs point to the CFS warehouse.
a.2) Responsibilities of the enterprise operating the consolidation point for less-than-container-load (LCL) cargo (hereinafter referred to as the CFS warehouse enterprise): Notify the list of containers brought into the CFS warehouse for splitting (clearly stating: vessel name, expected vessel arrival date, master bill of lading number, secondary bill of lading number, secondary bill of lading date, container number, carrier's seal number, importer's name, cargo name, number of packages) to the Customs Sub-department managing the CFS warehouse through the Customs Electronic Data Processing System in cases where the CFS warehouse is located within a port;
a.3) Responsibilities of the Customs Sub-department managing the border gate or port of unloading:
a.3.1) In the case where the CFS warehouse is located within a port: Based on the information in the vessel's declaration on the National Single Window System, the list of containers brought into the CFS warehouse, and other information related to the containers brought into the CFS warehouse (if any), the Head of the Customs Sub-department managing the CFS warehouse shall decide on the measures for monitoring goods brought into the CFS warehouse;
a.3.2) In cases where the CFS warehouse is located outside the port: Customs procedures for the shipment shall be carried out in accordance with the provisions of Clause 3, Article 51b of this Circular;
a.3.3) After the shipment is approved for transport, the Customs Electronic Data Processing System provides information on the goods expected to be unloaded at the CFS warehouse according to the information criteria specified in Form No. 08, Appendix X issued with this Circular, to the system of the CFS warehouse business.
b) When bringing imported goods into the CFS warehouse:
b.1) Responsibilities of CFS warehouse businesses:
b.1.1) Inspect the condition of the cargo containers; compare the information on the list of containers scheduled for loading and unloading with the actual containers loaded and unloaded at the CFS warehouse regarding the container number and the carrier's seal number affixed to the container.
In cases where the container containing the goods is not in its original condition, discrepancies are found during the verification process, or the goods are found to be in violation of the law, the following procedures should be followed:
b.1.1.1) Update the discrepancies in information according to Form No. 18 (containerized goods) Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
b.1.1.2) Immediately notify the Customs Sub-department where the goods are stored about the information regarding goods suspected of violating the law and store the goods suspected of violating the law in a separate area;
b.1.1.3) Sign the Certificate of Receipt in cases where a certificate is drawn up certifying information about goods showing signs of violating the law or discrepancies in information about the goods between the relevant parties.
b.1.2) After completing the loading and unloading of containers at the CFS warehouse, update the information on the unloaded container or the information on any corrections to the unloaded container (if any) according to the information criteria specified in Form No. 14 or Form No. 16 of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
b.2) Responsibilities of the customs authority managing the CFS warehouse:
b.2.1) In the case where the CFS warehouse is located outside the port:
Carry out customs procedures for incoming shipments in accordance with the provisions of Clause 4, Article 51b of this Circular;
b.2.2) In cases where, after inspection and verification, there is information indicating that the goods show signs of violating the law or there is a discrepancy between the actual quantity of goods unloaded at the yard and the quantity stated on the bill of lading or delivery documents, or the packaging containing the goods is not in its original condition (due to tearing, breakage, or damage to the container), the assigned customs officer shall prepare and sign a Certificate of Verification between the relevant parties, with each party retaining one copy, or prepare an Administrative Violation Report (if any) and handle it according to regulations;
b.2.3) Receiving information about containers entering the CFS warehouse from the CFS warehouse business's system.
c) When handling and storing imported goods at the CFS warehouse:
c.1) Responsibilities of CFS warehouse businesses:
c.1.1) After completing the unloading process, update the status of the unloaded container to empty, and simultaneously update the status of the goods removed from the container as for bulk cargo, according to the information criteria specified in Form No. 20 and Form No. 15 of Appendix X issued with this Circular, and send it to the Customs Electronic Data Processing System.
In case of changes to cargo information upon unloading (correction, cancellation, change of unloading method or unit of measurement for bulk cargo), update according to the information criteria specified in Form No. 16 , Form No. 17 , Form No. 26 (bulk cargo) or Form No. 27 of Appendix X issued with this Circular and send to the Customs Electronic Data Processing System;
c.1.2) In case the packaging containing the goods is found to be in an undamaged condition, discrepancies are found during comparison, or the goods show signs of violating the law, the following procedures shall be followed:
c.1.2.1) Update the discrepancies in information according to the information criteria specified in Form No. 19 (bulk cargo) Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
c.1.2.2) Immediately notify the Customs Sub-department where the goods are stored about the information regarding goods suspected of violating the law and store the goods suspected of violating the law in a separate area;
c.1.2.3) Sign the Certificate of Receipt in cases where a certificate is drawn up certifying information on goods showing signs of violating the law or discrepancies in goods information between the relevant parties (if any).
c.1.3) Preserve the goods in their original condition and with the original seals (if any) intact during storage at the CFS warehouse; sign for the CFS warehouse seal with the customs authority (if applicable).
c.2) Responsibilities of the customs authority managing the CFS warehouse:
c.2.1) Based on information received from the customs declarant and other information (if any), the Head of the Customs Sub-department shall decide on the measures and methods for supervising the process of handling goods at the CFS warehouse;
c.2.2) In cases where goods are not in their original condition or show signs of violating the law as notified by the CFS warehouse business, the assigned customs officer shall inspect and determine the original condition of the packaging containing the goods;
c.2.3) After inspection and verification, if there is information about goods showing signs of violating the law or discrepancies between the actual quantity of goods unloaded and the quantity stated on the bill of lading or delivery documents, or if the packaging containing the goods is not in its original condition (due to tearing or breakage), the assigned customs officer shall prepare and sign a Certificate between the relevant parties, giving each party one copy, or prepare an Administrative Violation Report (if any) and handle it according to regulations;
c.2.4) Receiving information on goods entering the CFS warehouse; information on changes to goods entering the CFS warehouse. In case of changes to goods information upon entry into the CFS warehouse (cancellation, change of unloading method or unit of measurement for bulk cargo), based on the request information (clearly stating the reason) from the CFS warehouse business, the customs officer assigned to supervise shall approve and update the information on the Customs Electronic Data Processing System and provide it to the CFS warehouse business's system.
d) When moving imported goods out of the CFS warehouse:
The customs declarant, the CFS warehouse business, and the customs authority shall comply with the provisions of point d, clause 1, Article 52 of this Circular .
4. Monitoring goods entering, storing, and moving out of bonded warehouses from abroad for import into the domestic market or export abroad.
a) Before the goods are brought into the bonded warehouse:
a.1) Responsibilities of the customs declarant:
a.1.1) Carry out customs procedures for goods imported from abroad into bonded warehouses in accordance with the provisions of Clause 1, Article 91 of this Circular;
a.1.2) Maintain the original condition of the goods during transportation from the port or import customs point to the bonded warehouse.
a.2) Responsibilities of the Customs Sub-department managing the border gate or port of unloading:
a.2.1) Carry out customs procedures for the shipment in accordance with the provisions of point a.2, clause 4, Article 51c of this Circular;
a.2.2) After completing the update of the goods handover record for outgoing shipment, the Customs Electronic Data Processing System provides the list of goods loaded and unloaded at the bonded warehouse according to the information criteria specified in Form No. 08, Appendix X issued with this Circular, to the system of the bonded warehouse business.
b) When bringing goods into a bonded warehouse:
b.1) Responsibilities of the customs declarant: To provide the customs declaration number of the shipment from abroad entering the bonded warehouse to the bonded warehouse business;
b.2) Responsibilities of businesses operating bonded warehouses:
b.2.1) Inspect the condition of the packaging containing the goods; compare the actual goods loaded and unloaded at the bonded warehouse with the information on the goods list provided by the customs authority according to Form No. 08, Appendix X issued with this Circular, regarding the container number, the carrier's seal number affixed to the container, the customs seal (if any), or the quantity, weight, and volume for bulk goods (depending on the goods delivery conditions).
In cases where the packaging containing the goods is not in its original condition, discrepancies are found during comparison, or the goods show signs of violating the law, the following procedures should be followed:
b.2.1.1) Update the discrepancies in information according to the information criteria specified in Form No. 18 (containerized goods) or Form No. 19 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
b.2.1.2) Immediately notify the Customs Sub-department managing the bonded warehouse about the information regarding goods suspected of violating the law and store the goods suspected of violating the law in a separate area;
b.2.1.3) Sign the Certificate of Receipt in cases where a certificate is drawn up certifying information about goods showing signs of violating the law or discrepancies in information about the goods between the relevant parties.
b.2.2) After completing the loading and unloading of goods at the bonded warehouse, update the goods information in the warehouse according to the information criteria specified in Form No. 14 (containerized goods) and Form No. 15 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
In case of changes to cargo information upon unloading (correction, cancellation, change of unloading method or unit of measurement for bulk cargo), update according to Form No. 16 , Form No. 17 , Form No. 25 (containerized cargo), Form No. 26 (bulk cargo) or Form No. 27 of Appendix X issued with this Circular and send to the Customs Electronic Data Processing System.
b.3) Responsibilities of the Customs Sub-department managing the bonded warehouse:
b.3.1) In cases where goods are not in their original condition or show signs of violating the law as notified by the bonded warehouse business, the assigned customs officer shall inspect and determine the original condition of the packaging containing the goods;
b.3.2) After inspection and verification, if there is information about goods showing signs of violating the law or discrepancies between the actual quantity of goods unloaded at the yard and the quantity stated on the bill of lading or delivery documents, or if the packaging containing the goods is not in its original condition (due to tearing, breakage, or damage to the container), the assigned customs officer shall prepare and sign a Certificate of Verification between the relevant parties, with each party retaining one copy, or prepare an Administrative Violation Report (if any) and handle it according to regulations;
b.3.3) Receiving information on goods entering bonded warehouses; information on changes to goods entering bonded warehouses.
c) Changes in the status of goods during storage in bonded warehouses (inspecting goods before customs declaration, taking samples of goods, or changing the packaging of goods): The customs declarant, the bonded warehouse business, and the customs authority shall proceed as prescribed in point c, clause 1, Article 52 of this Circular;
d) When goods are removed from bonded warehouses for import into the domestic market, import into a free trade zone, or export abroad:
d.1) In the case of transferring goods from a bonded warehouse for import into the domestic market or into a non-tariff zone: The customs declarant, the bonded warehouse business, and the customs authority shall proceed as prescribed in point d, clause 1, Article 52 of this Circular;
d.2) In the case of transferring goods from a bonded warehouse for export abroad: The customs declarant, the bonded warehouse business, and the customs authority shall comply with the provisions of point c, clause 5, Article 52a of this Circular.
a) When bringing imported goods to the centralized location for inspection and supervision of export and import goods (hereinafter referred to as the location):
a.1) Responsibilities of the customs declarant or carrier: Provide the customs declaration number (in case the shipment has been registered with a customs declaration) or the goods management number of the imported shipment to the business operating at the location;
a.2) Responsibilities of the business operating the location:
a.2.1) Inspect the condition of the packaging containing the goods; compare the actual goods loaded and unloaded at the location with the consignment information as notified by the carrier regarding the container number, the carrier's seal number affixed to the container, or the quantity, weight, and volume for bulk cargo (depending on the cargo handling conditions).
In cases where the packaging containing the goods is not in its original condition, discrepancies are found during comparison, or the goods show signs of violating the law, the following procedures should be followed:
a.2.1.1) Immediately notify the Customs Sub-department where the goods are stored about the information regarding goods suspected of violating the law and store the goods suspected of violating the law in a separate area;
a.2.1.2) Sign the Certificate of Receipt in cases where a certificate is drawn up certifying information on goods showing signs of violating the law or discrepancies in goods information between the relevant parties;
a.2.2) After completing the loading and unloading, update the information on goods unloaded at the yard according to the information criteria specified in Form No. 14 (containerized goods) and Form No. 15 (bulk goods) of Appendix X issued with this Circular.
In case of changes to cargo information upon unloading (correction, cancellation, change of unloading method or unit of measurement for bulk cargo), update according to the information criteria specified in Form No. 16 , Form No. 17 , Form No. 25 (containerized cargo), Form No. 26 (bulk cargo) or Form No. 27 of Appendix X issued with this Circular and send to the Customs Electronic Data Processing System;
a.3) Responsibilities of the Customs Sub-department managing the location:
a.3.1) Based on information received from the Customs Electronic Data Processing System and other information (if any), the Head of the Customs Sub-department shall decide on measures to monitor goods and means of transport during the loading and unloading process at the location.
In cases where goods are not in their original condition (such as due to missing or broken seals from the carrier, torn or damaged container shells), discrepancies are found during verification (such as excess goods or missing information in the loading list as notified by the carrier), or there are signs of legal violations as notified by the business operating the location, the assigned customs officer will take the following actions:
a.3.1.1) Inspect and determine the integrity of the packaging containing the goods. If signs of legal violations are detected, apply inspection measures, monitoring methods, and handling procedures as prescribed;
a.3.1.2) After inspection and verification, if there is information about goods showing signs of violating the law or discrepancies between the actual quantity of goods unloaded at the yard and the quantity stated on the bill of lading or delivery documents, or if the packaging containing the goods is not in its original condition (due to tearing, breakage, or damage to the container), the assigned customs officer shall prepare and sign a Certificate between the relevant parties, giving each party one copy, or prepare an Administrative Violation Report (if any) and handle it according to regulations;
a.3.2) Receiving information on goods unloaded at the yard, and information on corrections to goods unloaded at the yard. In case of changes to goods information upon unloading (cancellation, change of unloading method or unit of measurement for bulk goods), based on the request (clearly stating the reason) from the business operating the location, the customs officer assigned to supervise the process shall approve and update the information on the Customs Electronic Data Processing System and provide it to the system of the business operating the location.
b) Changes in the status of goods during storage at the location (inspecting goods before customs declaration, taking samples of goods, or changing the packaging of goods): The customs declarant, the business operating the location, and the customs authority shall proceed as prescribed in point c, clause 1, Article 52 of this Circular;
c) When removing goods from the location: The customs declarant, the business operating the location, and the customs authority shall proceed as prescribed in point d, clause 1, Article 52 of this Circular.
6. Supervising imported goods entering, being stored in, and being removed from the customs clearance location at the inland port.
a) Before bringing imported goods to the customs clearance location at the inland container depot (hereinafter referred to as ICD):
a.1) Responsibilities of the customs declarant or carrier: To carry out customs procedures for the shipment in accordance with Clause 2 of Article 51b or Article 51c of this Circular;
a.2) Responsibilities of the Customs Sub-department managing the import border gate or unloading port:
a.2.1) Carry out customs procedures for the shipment in accordance with the provisions of Clause 3, Article 51b or Point a.2, Clause 4, Article 51c of this Circular;
a.2.2) When a shipment is approved for transport or the information on the goods handover record for transport is updated, the Customs Electronic Data Processing System provides the list of goods loaded and unloaded at the ICD, according to Form No. 08 in Appendix X issued with this Circular, to the ICD operating enterprise's system.
b) When bringing imported goods into the ICD:
b.1) Responsibilities of ICD businesses:
b.1.1) Inspect the condition of the packaging containing the goods; compare the information on the cargo loading and unloading list with the actual goods loaded and unloaded at the ICD regarding the container number, the carrier's seal number affixed to the container, or the quantity, weight, and volume for bulk cargo (depending on the cargo handling conditions).
In cases where the packaging containing the goods is not in its original condition, discrepancies are found during comparison, or the goods show signs of violating the law, the following procedures should be followed:
b.1.1.1) Update the discrepancies in information according to the information criteria specified in Form No. 18 (containerized goods) or Form No. 19 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
b.1.1.2) Immediately notify the Customs Sub-department where the goods are stored about the information regarding goods suspected of violating the law and store the goods suspected of violating the law in a separate area;
b.1.1.3) Sign the Certificate of Receipt in cases where a certificate is drawn up certifying information about goods showing signs of violating the law or discrepancies in information about goods between the relevant parties;
b.1.1.4) Receiving from the Customs Electronic Data Processing System additional information on consignments not on the list of planned loads at the port but actually unloaded at the ICD.
b.1.2) After completing the loading and unloading, update the information on goods unloaded at the yard according to the information criteria specified in Form No. 14 (containerized goods) and Form No. 15 (bulk goods) of Appendix X issued with this Circular.
In case of changes to cargo information upon unloading (correction, cancellation, change of unloading method or unit of measurement for bulk cargo), update according to the information criteria specified in Form No. 16 , Form No. 17 , Form No. 25 (containerized cargo), Form No. 26 (bulk cargo) or Form No. 27 of Appendix X issued with this Circular and send to the Customs Electronic Data Processing System;
b.2) Responsibilities of the Customs Sub-department managing the ICD:
b.2.1) Based on information received from the Customs Electronic Data Processing System and other information (if any), the Head of the Customs Sub-department shall decide on measures to monitor goods and means of transport during the loading and unloading of goods at the ICD;
b.2.2) In cases where goods are not in their original condition (such as due to missing or broken seals from the carrier, torn or damaged container shells), discrepancies are found during verification (such as excess goods or missing information in the planned loading list), or there are signs of legal violations as notified by the ICD business enterprise, the following procedures shall be followed:
b.2.2.1) Customs officers assigned to supervise the inspection shall verify the integrity of the packaging containing the goods. If any signs of legal violations are detected, inspection measures, supervision methods, and handling procedures shall be applied in accordance with regulations;
b.2.2.2) In cases where, after inspection and verification, there is information indicating that the goods show signs of violating the law or that there is a discrepancy between the actual quantity of goods pumped into the warehouse and the quantity stated on the bill of lading or delivery documents, the assigned customs officer shall prepare and sign a Certificate of Receipt between the relevant parties, with each party retaining one copy, or prepare an Administrative Violation Report (if any) and handle it according to regulations;
b.2.2.3) For consignments that do not have information on the planned loading and unloading list at the ICD but are actually unloaded at the ICD, the Customs Sub-department where the goods are stored shall notify the Customs Sub-department where the means of transport entered the country to request the customs declarant to make supplementary declarations on the National Single Window System and handle administrative violations according to regulations (if any). Based on the supplementary declaration information, provide additional consignment information to the ICD operating enterprise's system;
b.2.3) Receiving information on goods unloaded at the yard, and information on changes to unloaded goods. In case of changes to goods information upon unloading (cancellation, change of unloading method or unit of measurement for bulk goods), based on the request information (clearly stating the reason) from the ICD business enterprise, the customs officer assigned to supervise the process shall approve and update the information on the Customs Electronic Data Processing System and provide it to the ICD business enterprise's system;
c) Changes in the condition of goods during storage at the ICD (checking goods before customs declaration, sampling goods, or changing the packaging of goods):
Customs declarants, ICD businesses, and customs authorities shall comply with the provisions of point c, clause 1, Article 52 of this Circular;
d) When moving goods out of the ICD:
Customs declarants, ICD businesses, and customs authorities shall comply with the provisions of point d, clause 1, Article 52 of this Circular.
7. Customs supervision of imported goods entering, storing, and leaving air cargo warehouses.
a) Before the time of loading and unloading imported goods into the air cargo warehouse:
a.1) Responsibilities of the Customs authority: Before the aircraft lands, based on the information in the aircraft documentation declared on the National Single Window System, provide the list of goods expected to be loaded and unloaded and the list of goods subject to inspection (if any) according to the information criteria specified in Form No. 09 and Form No. 10 of Appendix X issued with this Circular to the system of the air cargo warehouse business enterprise;
a.2) Responsibilities of the air cargo warehouse business: Receiving information on the list of goods expected to be loaded and unloaded, the import goods management number, and the list of goods subject to inspection (if any) from the Customs Electronic Data Processing System;
b) During the process of loading and unloading imported goods into the air cargo warehouse:
b.1) Responsibilities of air cargo warehouse businesses:
b.1.1) Inspect the condition of the packaging containing the goods; compare the information on the list of goods expected to be loaded and unloaded provided by the customs authority with the actual goods loaded and unloaded into the air cargo warehouse.
After completing the loading and unloading of goods into the designated location in the air cargo warehouse, immediately update the information on goods brought into the warehouse according to the information criteria specified in Form 29 , the amended information according to Form 30 , and the canceled information according to Form 31 of Appendix X issued with this Circular, and send it to the Customs Electronic Data Processing System.
In cases where additional information regarding the bill of lading number is required, after receiving the supplementary declaration information from the airline, it must be updated immediately and sent to the Customs Electronic Data Processing System.
b.1.2) In cases where the quantity or weight of goods differs from the information on the list of goods expected to be loaded and unloaded from the Customs Electronic Data Processing System, provide the customs authority with information on the storage location and customs surveillance cameras for the consignments in the air cargo warehouse; update the information on the differing goods as prescribed in point b.1.1 of this section and according to the information criteria specified in Form No. 31, Appendix X issued with this Circular, and send it to the Customs Electronic Data Processing System.
In cases where goods have damaged labels or torn packaging (resulting in weight discrepancies), immediately notify the customs authority; store the goods separately in an area with customs surveillance cameras and cooperate with the customs authority in handling the matter; prepare, confirm, and sign an Irregularity Report, handing one copy to the customs officer; update the information according to the information criteria specified in Form No. 31, Appendix X, issued with this Circular, and send it to the Customs Electronic Data Processing System.
For goods on the Customs inspection list, transport the goods to the Customs inspection location and transport them back to the designated location after the inspection is completed; place them in a separate storage area with customs surveillance cameras in case of detecting signs of violation.
b.2) Responsibilities of the customs authority:
b.2.1) Based on information from the Customs Electronic Data Processing System and other information related to goods being loaded and unloaded (if any), the Head of the Customs Sub-department shall decide on measures to monitor goods and means of transport during the loading and unloading process at the airport;
b.2.2) Receiving information on goods entering the air cargo warehouse; corrections, additions, and cancellations of information on goods entering the air cargo warehouse (if any); the assigned officer checks and approves the cancellation of information on goods entering the air cargo warehouse (if any) on the Customs Electronic Data Processing System;
b.2.3) For shipments subject to inspection, if signs of violation are detected during inspection, the inspecting officer shall seal the goods, instruct the warehouse operator not to move the goods to a separate storage area with surveillance cameras; and update the inspection results into the Customs Electronic Data Processing System, even if no violation is detected.
b.2.4) For shipments with damaged packaging (causing weight discrepancies) or missing labels, upon notification from the air cargo warehouse business, the assigned customs officer shall coordinate with the air cargo warehouse business to confirm the Irregularity Report and retain one copy, inspect the shipment using an X-ray machine; after X-ray, seal the shipment; if violations are detected, proceed as in point b.2.3 of this section;
b.2.5) For shipments that do not have information on the planned loading and unloading list at the air cargo warehouse but are actually unloaded at the air cargo warehouse, the customs authority shall require the airline to make supplementary declarations on the Customs Electronic Data Processing System and handle violations (if any) according to regulations.
c) During the storage of goods in the air cargo warehouse:
c.1) In cases where the original condition of the goods is altered (such as torn or broken packaging, missing labels and re-labeling):
c.1.1) Responsibilities of air cargo warehouse businesses:
c.1.1.1) Coordinate with the customs authority to prepare, verify, and sign an Incident Report certifying the change in the original state of goods in the event of an unusual incident, and submit one copy to the customs authority;
c.1.1.2) Update the changed information according to the information criteria specified in Form No. 31, Appendix X, issued with this Circular, and send it to the Customs Electronic Data Processing System;
c.1.1.3) When the customs authority requests the inspection of goods, comply with the regulations specified in point b.1.2 of this section.
c.1.2) Responsibilities of customs officers: Directly supervise, confirm, and sign the Business Irregularity Report and receive one copy for record keeping; in case of detecting signs of violations, customs officers shall request the warehouse business not to have the goods inspected through the X-ray machine, in accordance with the regulations in point b.2.3 of this section.
c.2) Labeling in case of splitting the bill of lading:
c.2.1) Responsibilities of air cargo warehouse businesses:
c.2.1.1) Notify the customs authority about the labeling of the consignment separated by bill of lading;
c.2.1.2) Labeling of the separated bill of lading shipments under the supervision of customs officers;
c.2.1.3) Update information on changes in shipment status according to the information criteria specified in Form No. 31, Appendix X, issued with this Circular, and send it to the Customs Electronic Data Processing System.
c.2.2) Responsibilities of customs officers: Supervise the labeling of shipments separated by bill of lading.
c.3) Inspecting or sampling goods before customs clearance procedures:
c.3.1) In case of inspecting goods before customs declaration: follow the regulations in Article 17 of this Circular;
c.3.2) Sampling procedures: These shall be carried out in accordance with the provisions of Article 31 of this Circular.
d) When moving goods out of the air cargo warehouse:
d.1) Responsibilities of the customs declarant:
d.1.1) In the case of imported goods undergoing customs procedures at the airport: Provide the information (import customs declaration number or import goods management number) of the goods to the airport warehouse business;
d.1.2) In the case of goods transferred between customs checkpoints as stipulated in point c, clause 1, Article 50 of this Circular : Provide information (independent transport declaration number or import goods management number) of this consignment to the air cargo warehouse business;
d.1.3) In cases where goods are removed from the air cargo warehouse based on a document from a competent authority (decision of the Police, Court, etc.): Provide information on the document number confirmed by the customs authority to the air cargo warehouse business.
d.2) Responsibilities of air cargo warehouse businesses:
d.2.1) Verify and compare the consistency between the information received from the Customs Electronic Data Processing System and the information provided by the customs declarant with the actual goods;
d.2.1.1) Allow goods to be removed from the air cargo warehouse when the actual goods information matches the goods information that qualified them for passage through the customs supervision area;
d.2.1.2) Goods are not permitted to be removed from the warehouse until information confirming that the goods are eligible to leave the customs supervision area is received from the Customs authority's electronic data processing system; if the actual quantity of goods released does not match the quantity of goods eligible to pass through the customs supervision area; or if information confirming a temporary suspension of goods removal from the customs supervision area is received from the Customs electronic data processing system; the customs declarant will be notified to contact the customs authority for resolution as prescribed.
d.2.2) No later than one hour after goods are removed from the warehouse, update the information on goods removed from the warehouse according to each import goods management number, using the information criteria specified in Form No. 32, Appendix X issued with this Circular, and send it to the Customs Electronic Data Processing System.
d.3) Responsibilities of the customs authority:
d.3.1) Provide information on goods eligible for removal from the customs supervision area and information on the temporary suspension of goods removal from the customs supervision area according to the information criteria specified in Form No. 11 or Form No. 12 of Appendix X issued with this Circular, and send it to the Air Cargo Warehouse Business System;
d.3.2) Implement customs sealing for goods that are required to be sealed according to regulations;
d.3.3) In case of information on consignment violations, the Head of the Customs Sub-department shall notify the temporary suspension of goods removal from the customs supervision area, and simultaneously send information on the temporary suspension of goods removal through the customs supervision area to the system of the air cargo warehouse business; conduct a physical inspection of the goods; and update information on the inspection results into the Customs Electronic Data Processing System;
d.3.4) Instructing customs declarants to complete procedures for shipments that have been temporarily suspended or do not yet meet the conditions for passing through the customs supervision area;
d.3.5) Receiving information on goods being moved to the air cargo warehouse from the air cargo warehouse business's system.
8. Customs supervision of imported goods entering, storing, and leaving the air cargo warehouse for an extended period.
a) When goods are brought into the warehouse for an extended period: Follow the regulations in Article 51b of this Circular;
b) During the period of goods storage in the air cargo warehouse for an extended period: Follow the regulations specified in point c, clause 7, Article 52 of this Circular;
c) When moving imported goods out of a warehouse without an extended stay: Follow the regulations specified in point d, clause 7, Article 52 of this Circular.
32. Add Articles 52a, 52b, 52c, 52d, and 52đ as follows:
1. Monitoring the entry, storage, and exit of export goods from the CFS warehouse.
a) Before bringing export goods into the CFS warehouse:
a.1) Responsibilities of the customs declarant: Register the customs declaration and carry out customs procedures for the export shipment in accordance with regulations;
a.2) Responsibilities of the customs authority: For export shipments that have been cleared or released, the Customs Electronic Data Processing System provides information on the list of export goods brought into the CFS warehouse for consolidation according to the information criteria specified in Form No. 08, Appendix X issued with this Circular, to the system of the CFS warehouse business enterprise.
b) When bringing export goods into the CFS warehouse:
b.1) Responsibilities of the customs declarant:
b.1.1) Bringing goods into the CFS warehouse for consolidation in the case of goods packed together in a container belonging to multiple different shippers;
b.1.2) Provide the customs declaration number and goods management number of the export shipment to the CFS warehouse business.
b.2) Responsibilities of businesses operating CFS warehouses:
b.2.1) Inspect the condition of the packaging containing the goods; compare the information on the list of goods expected to be brought into the CFS warehouse with the actual goods brought into the CFS warehouse in terms of quantity and weight (if any).
In cases where the packaging containing the goods is not in its original condition, discrepancies are found during comparison, or the goods show signs of violating the law, the following procedures should be followed:
b.2.1.1) Update the discrepancies in information according to the information criteria specified in Form No. 19 (bulk cargo) Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
b.2.1.2) Immediately notify the Customs Sub-department where the goods are stored about the information regarding goods suspected of violating the law and store the goods suspected of violating the law in a separate area;
b.2.1.3) Sign the Certificate of Receipt in cases where a certificate is drawn up certifying information on goods showing signs of violating the law or discrepancies in information on goods between the relevant parties;
b.2.2) After completing the loading of goods into the CFS warehouse, update the goods information in the CFS warehouse according to the information criteria specified in Form No. 15 (bulk cargo) Appendix X issued with this Circular. In case of changes to goods information upon loading into the CFS warehouse (amendment, cancellation, change of unloading method or unit of measurement for bulk cargo), update according to the information criteria specified in Form No. 15 , Form No. 16 , Form No. 26 (bulk cargo) or Form No. 27 Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
b.2.3) Update information on empty containers, information on goods entering the CFS warehouse, or information on corrections or cancellations (if any) of goods brought into the CFS warehouse for consolidation, according to the information criteria specified in Form No. 15 , Form No. 16 , or Form No. 17 of Appendix X issued with this Circular, and send it to the Customs Electronic Data Processing System.
b.3) Responsibilities of the customs authority managing the CFS warehouse:
Receive information on empty containers, information on goods entering the CFS warehouse, or information on corrections or cancellations (if any) from the CFS warehouse business's system, and approve information on the cancellation of goods entering the CFS warehouse (if any).
c) During the process of packing, consolidating, and storing export goods at the CFS warehouse:
c.1) Responsibilities of businesses operating consolidation points for less-than-container-load (LCL) shipments:
c.1.1) After completing the loading and consolidation of goods into containers, update the information on eligible bulk cargo that has passed through the customs supervision area and the information on the status from empty container to loaded container, seal number, number of packages, and weight of the entire consignment in the container (if any) according to the information criteria specified in Form No. 22 and Form No. 23 of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
c.1.2) Maintain the original condition of the container containing the goods during storage at the CFS warehouse.
c.2) Responsibilities of the customs authority managing the CFS warehouse: Receiving information on eligible bulk cargo that has passed through the supervised area and been loaded into containers, and information on the containers containing the export shipment from the CFS warehouse business's system.
d) When moving export goods out of the CFS warehouse:
d.1) Responsibilities of businesses providing less-than-container load (LCL) cargo consolidation services:
Customs procedures for goods in transit shall be carried out in accordance with Clause 3, Article 51b of this Circular, in cases where the CFS warehouse is located outside the port.
d.2) Responsibilities of CFS warehouse businesses:
d.2.1) In the case of goods consolidated at a CFS warehouse located within the port: Notify the Customs Sub- department managing the CFS warehouse of the list of containers that have completed consolidation (clearly stating: customs declaration number, container number, carrier's seal number, name of exporting enterprise, name of goods, number of packages) via the Customs Electronic Data Processing System;
d.2.2) Update the information on containers that have been removed from the CFS warehouse according to Form No. 21, Appendix X issued with this Circular, and send it to the Customs Electronic Data Processing System.
d.3) Responsibilities of the customs authority:
d.3.1) In the case of goods consolidated at a CFS warehouse located within the port: Provide information on goods eligible to pass through the customs supervision area using Form No. 4 (containerized goods) Appendix X issued with this Circular to the CFS warehouse business's system;
d.3.2) In the case of consolidated cargo at a CFS warehouse located outside the port: Follow the procedures for the shipment as stipulated in Clause 3, Article 51b of this Circular;
d.3.3) Receiving information about containers being removed from the CFS warehouse from the CFS warehouse business's system.
2. Monitoring goods entering, storing, and moving from free trade zones or domestic sources into bonded warehouses for export or import into the domestic market.
a) Before bringing export goods into the bonded warehouse:
a.1) Responsibilities of the customs declarant: Register the customs declaration and complete customs procedures for the export shipment in accordance with regulations;
a.2) Responsibilities of the customs authority: For export shipments that have been cleared and released, the Customs Electronic Data Processing System shall provide information on the list of export goods expected to be placed in bonded warehouses according to the information criteria specified in Form No. 08, Appendix X issued with this Circular, to the system of the bonded warehouse business enterprise.
b) When bringing export goods into a bonded warehouse:
b.1) Responsibilities of the customs declarant: Provide the goods management number and customs declaration number of the consignment brought into the bonded warehouse to the bonded warehouse business;
b.2) Responsibilities of businesses operating bonded warehouses:
b.2.1) Receiving information on the customs declaration number and goods management number of the consignment brought into the bonded warehouse from the customs declarant;
b.2.2) Inspect the condition of the packaging containing the goods; compare the information on the list of goods brought into the bonded warehouse with the actual goods brought into the bonded warehouse regarding the container number, the carrier's seal number attached to the container, or the quantity, weight, and volume for bulk goods (depending on the goods delivery conditions) and proceed as follows:
b.2.2.1) In cases where the packaging containing the goods does not maintain its original condition, discrepancies are found during the comparison process, or the goods are found to have signs of violating the law, immediately notify the Customs Sub-department where the goods are stored about the information regarding the goods suspected of violating the law, and store the goods suspected of violating the law in a separate area;
b.2.2.2) Signing the Certificate of Receipt in cases where a certificate is drawn up certifying information about goods showing signs of violating the law or discrepancies in information about goods between the relevant parties;
b.2.2.3) If the information is correct, update the information on goods entering the warehouse, corrections, or cancellations (if any) according to the information criteria specified in Form No. 14 (containerized goods) or Form No. 15 (bulk goods) and Form No. 16 or Form No. 17 (if any), and update the information on goods passing through the customs supervision area on the System according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
b.3) Responsibilities of the customs authority:
b.3.1) Receive information on goods entering the warehouse, information on corrections or cancellations (if any) from the bonded warehouse business's system and approve information on the cancellation of goods entering the bonded warehouse (if any);
b.3.2) After inspection and verification, if there is information about goods showing signs of violating the law or discrepancies between the actual quantity of goods unloaded at the yard and the quantity stated on the bill of lading or delivery documents, or if the packaging containing the goods is not in its original condition (due to tearing, breakage, or damage to the container), the assigned customs officer shall prepare and sign a Certificate of Verification between the relevant parties, with each party retaining one copy, or prepare an Administrative Violation Report (if any) and handle it according to regulations;
c) During the storage of goods in bonded warehouses: The customs declarant, the bonded warehouse business, and the customs authority shall comply with the provisions of point b.1, clause 5 of this Article;
d) When goods are moved out of a bonded warehouse for export abroad:
d.1) In the case of transferring goods from a bonded warehouse for export abroad: The customs declarant, the bonded warehouse business, and the customs authority shall comply with the provisions of point c, clause 5, Article 52a of this Circular;
d.2) In the case of transferring goods from a bonded warehouse for import into the domestic market or into a non-tariff zone: The customs declarant, the bonded warehouse business, and the customs authority shall proceed as prescribed in point d, clause 1, Article 52 of this Circular.
3. Monitoring of export goods entering, storing, and leaving the centralized collection, inspection, and monitoring location (hereinafter referred to as the location).
b) During the storage of goods at the location: The customs declarant, the business operating the location, and the customs authority shall comply with the provisions of point b, clause 5 of this Article;
c) When transporting goods from the location to the export customs point:
c.1) Carrier's Responsibilities: In the case of independently transported consignments, customs procedures for transported goods shall be carried out in accordance with Clause 2, Article 51b and as stipulated in Point c.1, Clause 5, Article 52a of this Circular;
c.2) Responsibilities of the customs authority:
c.2.1) Carry out customs procedures for goods in transit as prescribed in Article 51b of this Circular;
c.2.2) Implement as prescribed in point c.2, clause 5, Article 52a of this Circular.
c.3) Responsibilities of the business operating the location:
c.3.1) Implement as prescribed in point c.3, clause 5, Article 52a of this Circular;
c.3.2) Carry out customs procedures for goods in transit as prescribed in Article 51b of this Circular.
4. Supervising the entry, storage, and exit of export goods at inland container depots (hereinafter referred to as ICDs) for customs clearance procedures.
a) When bringing goods into an ICD: The customs declarant, the enterprise operating the customs clearance location at the inland port (hereinafter referred to as the ICD enterprise), and the customs authority shall comply with the provisions of point a, clause 5 of this Article;
b) During the storage of goods at the ICD: The customs declarant, the ICD business enterprise, and the customs authority shall comply with the provisions of point b, clause 5 of this Article;
c) When transporting goods out of the ICD to the export border crossing:
c.1) Responsibilities of the customs declarant: In the case of combined shipments, customs procedures for the transported goods shall be carried out in accordance with the provisions of Article 51c and as prescribed in point c.1, clause 5, Article 52a of this Circular;
c.2) Responsibilities of the customs authority:
c.2.1) Carry out customs procedures for goods in transit as prescribed in Article 51b of this Circular;
c.2.2) Implement as prescribed in point c.2, clause 5, Article 52a of this Circular.
c.3) Responsibilities of ICD businesses:
c.3.1) In the case of independently transported consignments, customs procedures for transported goods shall be carried out in accordance with the provisions of Article 51b of this Circular;
c.3.2) Implement as prescribed in point c.3, clause 5, Article 52a of this Circular.
5. Supervising containerized or bulk cargo entering, being stored in, and leaving seaports for export.
a) When bringing goods into the seaport area:
a.2) Responsibilities of port, warehouse, and storage facility operators:
a.2.1) Receiving information on the customs declaration number or goods management number of the export or port entry consignment from the customs declarant; receiving information on the list of containers inspected (if any) from the Customs Electronic Data Processing System;
a.2.2) Update information on goods arriving at the port, including corrections or cancellations (if any) using Form No. 14 (containerized goods) or Form No. 15 (bulk goods) and Form No. 16 or Form No. 17 (if any) in Appendix X issued with this Circular, and send it to the Customs Electronic Data Processing System.
a.3) Responsibilities of the customs authority:
a.3.1) Receiving information on goods arriving at the port, correction or cancellation information (if any) from the port, warehouse, and yard business's system, and approving information on the cancellation of goods arriving at the port (if any);
a.3.2) Update the list of inspected containers (if any) according to Form No. 03, Appendix X issued with this Circular, to the system of the port, warehouse, and yard business enterprise.
b) During the storage of goods in the seaport area:
b.1) In case of changes to the original condition of goods (sampling or changing the packaging of goods): The customs declarant, the port, warehouse, and yard business, and the customs authority shall proceed as prescribed in point c, clause 1, Article 52 of this Circular;
b.2) In the case of container screening within the port area:
b.2.1) Responsibilities of the customs declarant: Transporting the container to the inspection location and transporting it to the goods storage area after inspection in cases where the declaration is classified as red channel and the goods must be inspected via X-ray machine as prescribed;
b.2.2) Responsibilities of port, warehouse, and yard businesses: Coordinate with customs authorities to transport containers to the inspection area and transport them back to the goods storage area awaiting export after the inspection is completed, in the absence of the customs declarant.
b.3) In cases where containers need to be inspected outside the port area:
b.3.1) Responsibilities of the customs declarant: Present documents and containers for customs officers to seal, sign the handover record, and transport the container to the inspection location as prescribed; upon completion of the inspection, sign the handover record and transport the container back to the goods storage area at the port as prescribed;
b.3.2) Responsibilities of port, warehouse, and storage facility operators:
Receive information on goods eligible to pass through the customs supervision area for inspection; update information on containers leaving and returning to the port (when bringing containers to the inspection location and vice versa) according to form No. 22 and form No. 14 of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
In the absence of the customs declarant, coordinate with the customs authority to transport the container to the inspection location; after the inspection is completed, coordinate with the customs authority to transport the container back to the cargo storage area at the port as prescribed.
b.3.3) Responsibilities of the customs authority: Seal the container; prepare and sign the handover record; provide information on the container's eligibility to pass through the customs supervision area (for transportation to the inspection location) to the port, warehouse, and yard business's system; give the carrier one copy of the handover record to present to the customs authority at the destination of the goods, for confirmation (signature and official seal), confirmation, monitoring, feedback, and handling of violations (if any).
c) When moving goods out of the port to be loaded onto transport vehicles:
c.1) Responsibilities of the customs declarant:
Provide information on eligible shipments passing through the customs supervision area (customs declaration number or goods management number or document according to form No. 29/DSCT/GSQL for containerized goods or form No. 30/DSHH/GSQL for other goods in Appendix V issued with this Circular) to port, warehouse, and yard businesses;
c.2) Responsibilities of the customs authority:
c.2.1) Provide information on goods eligible to pass through the customs supervision area according to the information criteria specified in Form No. 04 (containerized goods) or Form No. 05 (bulk goods) of Appendix X issued with this Circular to the system of the port, warehouse, and yard business enterprise.
In cases where goods are temporarily suspended from passing through the customs supervision area, the customs authority that issued the suspension notice shall update the information on the suspension of goods passing through the customs supervision area on the Customs Electronic Data Processing System and send it to the system of the port, warehouse, or yard business.
In cases where a port, warehouse, or storage facility operator submits a request to cancel the confirmation of goods passing through the customs supervision area for a shipment (clearly stating the reason), the customs officer assigned to supervise the inspection will check the reason to consider and decide whether to allow the cancellation of the goods confirmation through the Customs Electronic Data Processing System and provide the information to the port, warehouse, or storage facility operator's system;
c.2.2) Receiving information on goods leaving the customs supervision area from the port, warehouse, and yard operating enterprise's system;
c.2.3) In case of discrepancies between the information received from the customs declarant and the information from the Customs Electronic Data Processing System as notified by the port, warehouse, or yard business (including cases where the declaration has duplicate container numbers), the information shall be verified, and coordination with the Customs Sub-department where the declaration was registered (if any) shall be carried out to handle the matter according to regulations;
c.2.4) For bulk cargo with discrepancies in quantity or weight compared to the declaration on the customs declaration form when passing through the customs supervision area, the assigned customs officer shall guide the declarant to make a supplementary declaration as prescribed in Article 20 of this Circular.
c.3) Responsibilities of port, warehouse, and storage facility operators:
c.3.1) Receive the customs declaration number or goods management number from the customs declarant and proceed as follows:
c.3.1.1) Allow goods to be removed from the customs supervision area if the verification results match (including cases where bulk goods have an actual export weight less than the amount of consignment information received from the Customs Electronic Data Processing System);
c.3.1.2) Goods shall not be allowed to leave the port if the verification results between the information received from the customs authority's electronic data processing system and the actual information of the goods passing through the customs supervision area are inconsistent, or if information has not been received confirming that the consignment meets the requirements for passing through the customs supervision area, or if information has been received temporarily suspending the passage of goods through the customs supervision area, or if multiple declarations for a single container meet the requirements for passing through the customs supervision area but the customs declarant has not provided the full number of declarations; simultaneously, the customs declarant shall be notified to contact the Customs Sub-department where the goods are stored for processing according to regulations.
c.3.2) No later than 30 minutes after the means of transport departs or sets off (for ships and barges) or passes through the customs supervision area (for trucks), update the information on goods leaving the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
6. Monitoring of exported goods in gaseous and liquid form being pumped from warehouses to transport vehicles:
a) Before the goods are transferred from the warehouse to the transport vehicle for export:
a.1) Responsibilities of the customs declarant:
a.1.1) Register the customs declaration form as prescribed;
a.1.2) Provide export shipment information to port, warehouse, and storage facility operators (customs declaration number, quantity of goods exported, information on the location of tanks/reservoirs expected to be pumped).
a.2) Responsibilities of the customs authority where the goods are stored:
Customs officers in charge of supervision are tasked with checking the cargo pumping conditions according to regulations and guiding customs declarants to comply if the conditions are not fully met.
b) Supervision during the process of transferring goods from the warehouse to the transport vehicle:
b.1) Responsibilities of port, warehouse, and storage facility operators:
b.1.1) Receiving information that goods are eligible to pass through the customs supervision area and allowing the goods to be pumped out of the warehouse in the quantity corresponding to the quantity declared on the customs declaration that is eligible to pass through the supervision area (including cases where there is a discrepancy in weight or volume compared to the weight or volume declared on the customs declaration);
b.1.2) If information has not been received confirming that the shipment is eligible to pass through the customs supervision area, or if information has been received regarding the temporary suspension of goods passing through the customs supervision area, the goods shall not be allowed to be pumped out of the warehouse; at the same time, the customs declarant shall be notified to contact the customs authority to complete the procedures for the shipment as prescribed;
b.1.3) Sign the Certificate of Receipt in cases where a certificate is drawn up certifying information about goods showing signs of violating the law or discrepancies in information about goods between the relevant parties;
b.1.4) Update the information on the actual quantity of goods transferred to the transport vehicle according to the information criteria specified in Form No. 22, Appendix X, issued with this Circular, and send it to the Customs Electronic Data Processing System.
b.2) Responsibilities of the Customs Sub-department where the goods are stored:
b.2.1) The head of the customs branch where the goods are stored shall decide on appropriate monitoring measures and forms in accordance with regulations;
b.2.2) Seal the transport vehicle containing the goods after pumping (if any), and prepare a Certificate of Completion after the work is completed (if any);
b.2.3) Receiving information on goods that have passed through the supervised area from the system of the port, warehouse, and yard business enterprise;
b.2.4) If the actual quantity of goods transferred to the means of transport is less than the declared quantity, the customs declarant shall be required to amend or supplement the declaration in accordance with the provisions of Article 20 of this Circular .
7. Customs supervision of exported goods entering, storing, and leaving air cargo warehouses.
a) Export goods are brought into the air cargo warehouse.
a.1) Responsibilities of the customs declarant:
a.1.1) For exported goods that have been cleared or released:
a.1.1.1) Provide information (export customs declaration number and export goods management number) of the shipment to the air cargo warehouse business;
a.1.1.2) If the customs authority detects signs of violation, present relevant documents and provide explanations to the customs authority; or present the goods for inspection when requested by the customs authority.
a.1.2) For goods transported as stipulated in point c, clause 1 and point a, clause 2 of Article 50 of this Circular : Provide information (independent transport declaration number or handover record and export goods management number) of the consignment to the air cargo warehouse business and comply with the provisions of clause 2, Article 51b and clause 3, Article 51c of this Circular;
a.1.3) In cases where goods are brought into an air cargo warehouse based on a document from a competent authority (goods not subject to customs declaration according to regulations, enforcement decisions of the Police, Courts, etc.): Provide information on the document number confirmed by the customs authority to the air cargo warehouse business.
a.2) Responsibilities of air cargo warehouse businesses:
a.2.1) Receiving information on goods eligible for entry into the customs supervision area; information on the list of goods subject to inspection (if any) from the Customs Electronic Data Processing System;
a.2.2) Goods may only be brought into the air cargo warehouse upon receipt of confirmation that the goods meet the requirements for passing through the customs supervision area;
a.2.3) Update the information on goods and the actual weight of goods entering the warehouse according to the information criteria specified in Form No. 28, Appendix X, issued with this Circular, and send it to the Customs Electronic Data Processing System.
a.3) Responsibilities of the customs authority:
a.3.1) Provide information on goods eligible for entry into the customs supervision area according to Form 10 ; list of goods subject to inspection (if any) according to Form 09 Appendix X issued with this Circular to the air cargo warehouse business; receive information on goods entering the air cargo warehouse from the air cargo warehouse business's system on the Customs Electronic Data Processing System;
a.3.2) Inspect the seals and the condition of the goods for goods subject to customs sealing;
a.3.3) Inspect goods on the inspection list and update the inspection results information in the Customs Data Processing System.
b) For export goods stored in air cargo warehouses:
b.1) Responsibilities of the customs authority:
b.1.1) Monitoring goods stored in the air cargo warehouse;
b.1.2) Cooperate in conducting goods inspections when ordered by competent authorities in accordance with the law;
b.1.3) Collect, analyze, and evaluate goods brought into the customs supervision area that show signs of violating the law. Temporarily suspend the movement of goods through the supervision area as prescribed in Article 52d of this Circular to conduct physical inspection of goods showing signs of violating the law and handle violations (if any).
b.2) Responsibilities of air cargo warehouse businesses:
b.2.1) Cooperate with customs authorities when a decision is made to inspect goods;
b.2.2) Update the system of the air cargo warehouse business, send information on discrepancies in goods (if any) according to the information criteria specified in Form No. 31, Appendix X issued with this Circular, and send it to the Customs Electronic Data Processing System.
c) When loading export goods onto means of transport for export:
c.1) Responsibilities of air cargo warehouse businesses:
c.1.1) Send the list of goods to be brought to the air cargo warehouse, expected to be loaded onto transport vehicles, according to the information criteria specified in Form 33, Appendix X issued with this Circular, to the Customs Electronic Data Processing System;
c.1.2) Goods that are currently under temporary suspension of transit through customs control areas must not be loaded onto export transport vehicles until further notice from the customs authorities;
c.1.3) Immediately after the aircraft takes off, update the list of actual goods loaded onto the means of transport for export to the Customs Electronic Data Processing System according to the information criteria specified in Form No. 32, Appendix X, issued with this Circular.
c.2) Responsibilities of the customs authority:
c.2.1) Monitoring the loading of goods onto transport vehicles using cameras. If necessary, the Head of the Customs Sub-department shall decide to assign customs officers to directly supervise the process;
c.2.2) Receiving information about goods being taken out of the warehouse and loaded onto transport vehicles from the warehouse operating company's system.
8. Customs supervision of exported goods entering, storing, and leaving air cargo warehouses.
a) When goods are brought into the warehouse for an extended period: Follow the regulations specified in point a, clause 7, Article 52a of this Circular;
b) During the period of goods storage in the air cargo warehouse for an extended period: Follow the regulations specified in point b, clause 7, Article 52a of this Circular;
c) When transporting export goods from the warehouse to the export customs checkpoint: Follow the regulations in Clause 2, Article 51b of this Circular.
Article 52b. Customs supervision in other cases
1. Monitoring of goods in transit entering and leaving seaports connected to the Customs Electronic Data Processing System.
a) For transshipment goods transported between seaports, and transshipment goods transported between berths within the same seaport:
a.1) Responsibilities of the customs declarant:
a.1.1) Carry out customs procedures as prescribed in Clause 1, Article 51a of this Circular;
a.1.2) When moving goods out of the transit area, provide the port, warehouse, or yard operator with the independent transport declaration number of the consignment that is eligible to pass through the customs supervision area.
a.2) Responsibilities of port, warehouse, and storage facility businesses: Comply with the provisions of points a.2 and c.3 of Clause 5, Article 52a of this Circular;
a.3) Responsibilities of the customs authority: Implement the provisions of point a.3 and point c.2 of clause 5, Article 52a of this Circular.
b) For goods transshipped from abroad into a transit area and then directly shipped abroad from this transit area:
b.1) Responsibilities of the customs declarant:
b.1.1) Carry out customs procedures as prescribed in Clause 2, Article 51a of this Circular;
b.1.2) When moving goods out of the transit area, provide the information on the manifest number of the transit shipment that is eligible to pass through the customs supervision area to the port, warehouse, or yard business.
b.2) Responsibilities of port, warehouse, and storage facility businesses: Comply with the provisions of points a.2 and c.3 of Clause 5, Article 52a of this Circular;
b.3) Responsibilities of the customs authority: Implement the provisions of point a.3 and point c.2 of clause 5, Article 52a of this Circular.
2. Monitoring of goods in transit entering and leaving seaports not connected to the Customs Electronic Data Processing System.
a) For transshipment goods transported between seaports, and transshipment goods transported between berths within the same seaport:
a.1) Responsibilities of the customs declarant:
a.1.1) Carry out customs procedures as prescribed in Clause 1, Article 51a of this Circular;
a.1.2) When moving goods out of the transit area, comply with the regulations specified in point a, clause 2, Article 52c of this Circular.
a.2) Responsibilities of port, warehouse, and storage facility businesses: Comply with the provisions of point b, clause 2, Article 52c of this Circular;
a.3) Responsibilities of the customs authority: To comply with the provisions of point c, clause 2, Article 52c of this Circular.
b) For goods transshipped from abroad into a transit area and then directly shipped abroad from this transit area:
b.1) Responsibilities of the customs declarant:
b.1.1) Carry out customs procedures as prescribed in Clause 2, Article 51a of this Circular;
b.1.2) When removing goods from the transit area, comply with the regulations specified in point a, clause 2, Article 52c of this Circular .
b.2) Responsibilities of port, warehouse, and storage facility businesses: Comply with the provisions of point b, clause 2, Article 52c of this Circular;
b.3) Responsibilities of the customs authority: To comply with the provisions of point c, clause 2, Article 52c of this Circular.
3. Monitoring transit goods entering, storing, and leaving seaports.
Customs declarants, port, warehouse, and yard businesses, and customs authorities shall carry out customs procedures as prescribed in Article 51 of this Circular and conduct supervision as with goods subject to customs supervision as prescribed in Clause 5 of Article 52a or Clause 2 of Article 52c of this Circular .
4. Customs supervision of exported goods that have been cleared and released, and goods that have been brought into the customs supervision area at the border gate (wholly or partially) but the entire consignment changes the export border gate or loading port.
a) Responsibilities of the customs declarant or carrier:
a.1) Submit the documents as prescribed in point a.3, clause 2, Article 20 of this Circular;
a.2) Provide the customs declaration number or goods management number of the consignment that is eligible to pass through the customs supervision area to port, warehouse, and yard businesses that are connected to the Customs Electronic Data Processing System, or comply with the provisions of point a, clause 2, Article 52c of this Circular in cases where the port, warehouse, and yard business is not yet connected to the Customs Electronic Data Processing System;
a.3) Present the goods for customs officers to inspect their condition and sign the handover record; maintain the goods in their original condition during transportation to the export border gate or new loading port;
a.4) Carry out the procedures for amending and supplementing the declaration as prescribed in point a.3, clause 2, Article 20 of this Circular (for combined transport declarations) or as prescribed in clause 7, Article 50 of this Circular (for independent transport declarations). If the carrier requests a change of the export customs point or loading port, they shall notify the customs declarant to carry out the amendment and supplementation of the declaration as prescribed.
In cases where the consignment is covered by a separate transport declaration and the customs authority has updated the arrival information on the System, the customs declarant or carrier shall declare a new separate transport declaration in accordance with point c, clause 1, Article 51 of this Circular at the Customs Sub-department where the goods are stored for transport to the new export border gate or loading port.
b) Responsibilities of the customs authority where the goods are stored:
b.1) Inspect the integrity of the goods, confirm the change of loading port and export customs checkpoint in writing, and transfer the customs supervision location information for the export declaration to the new export customs checkpoint or loading port on the Customs Electronic Data Processing System based on the request of the customs declarant;
b.2) Provide information on eligible goods passing through the customs supervision area according to the information criteria specified in Form No. 04 (containerized goods) or Form No. 05 (bulk goods) of Appendix X issued with this Circular to the system of the port, warehouse, or yard business enterprise that is connected to the Customs Electronic Data Processing System, or comply with the provisions of point c, clause 2, Article 52c of this Circular in cases where the port, warehouse, or yard business enterprise is not yet connected to the Customs Electronic Data Processing System;
b.3) The handover of goods to the new destination customs authority shall be carried out as follows: Prepare and confirm (sign and stamp by the official) a handover record in the original condition of the goods, with original seals intact, and hand over one copy of the handover record to the customs declarant. Monitor and report any violations and handle them according to regulations, or follow the provisions of Clause 3, Article 51b of this Circular in cases where the customs declarant or carrier has submitted an independent transport declaration.
c) Responsibilities of businesses operating ports, warehouses, and storage facilities where goods are stored:
Inspect the condition of the packaging containing the goods; compare the information on eligible goods received through the customs electronic data processing system or from the customs declarant regarding the container number, carrier seal number affixed to the container, or the quantity, weight, and volume for bulk cargo (depending on the goods delivery conditions) and proceed as follows:
c.1) If the information is correct, allow the goods to pass through the customs supervision area. If the information is incorrect, require the customs declarant to contact the customs authority to complete the customs procedures as prescribed;
c.2) Update information on goods leaving the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System in cases where the port, warehouse, or yard business has already connected to the Customs Electronic Data Processing System.
5. Customs supervision of exported goods that have been cleared and released, but the carrier only loads a portion of the consignment onto the means of transport for export as declared on the customs declaration, and the remainder is actually exported onto another means of transport within the same export port or loading port.
a) Responsibilities of port, warehouse, and storage facility operators:
a.1) Notify the customs declarant of the changes: the quantity of goods actually loaded onto the means of transport; the name, trip number, and new departure date of the means of transport that will load the remaining goods, as a basis for the customs declarant to amend and supplement the customs declaration as prescribed;
a.2) Update and amend container information for containers still stored at the port, including: name of transport vehicle, voyage number, and new departure date;
a.3) No later than 30 minutes after the means of transport departs or sets off (for ships or barges) or passes through the customs supervision area (for trucks), update the information on goods leaving the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
b) Responsibilities of the customs authority: To provide information on goods eligible to pass through the customs supervision area according to the information criteria specified in Form No. 04 (containerized goods) or Form No. 05 (bulk goods) of Appendix X issued with this Circular to the system of the port, warehouse, and yard business enterprise;
c) Responsibilities of the customs declarant: To make amendments and supplements to the declaration as prescribed in Article 20 of this Circular.
6. Customs supervision of exported goods that have been cleared and released, but the carrier has only loaded a portion of the consignment onto the means of transport for export as declared on the customs declaration, with the remainder transported to another export port or loading port.
a) Responsibilities of the customs declarant:
a.1) Declare amendments and additions to the information on the customs declaration that has already been cleared or released, as stipulated in Article 20 of this Circular , and declare a new export declaration for the remaining quantity of goods;
a.2) Transport the remaining goods to another export customs checkpoint or loading port for export.
b) Responsibilities of port, warehouse, and storage facility operators:
b.1) Notify the customs declarant to amend or supplement the declaration based on the actual quantity of goods exported and to file a new declaration for the remaining quantity of goods to be transported to another export customs checkpoint or loading port for export;
b.2) No later than 30 minutes after the means of transport departs or sets off (for ships or barges) or passes through the customs supervision area (for trucks), update the information on goods leaving the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
b.3) Verify that goods meet the requirements to pass through the customs supervision area and update the information on the remaining goods that have passed through the customs supervision area to the Customs Electronic Data Processing System.
c) Responsibilities of the customs authority where the goods are stored:
c.1) Cancel the export declaration confirmation information from the customs supervision area on the System and update the eligibility information from the customs supervision area for the quantity of goods already loaded onto the transport vehicle and the remaining goods, as a basis for the port, warehouse, and yard business to allow the goods to leave the port;
c.2) In cases where goods are subject to customs supervision, based on a newly declared export declaration and after customs procedures have been completed (customs clearance, release of goods), the provisions of Clause 4 of this Article shall apply.
d) Responsibilities of the customs authority where the customs declaration is registered:
Based on the request from the customs declarant, amendments and additions shall be made in accordance with Article 20 of this Circular (amending and reducing the quantity of goods actually exported and deleting information on the list of containers not actually exported, and proceeding with the procedures for declaring a new export customs declaration).
7. Monitoring of exported goods that have been cleared or released, brought into the customs supervision area at the border gate, but the customs declarant requests to return the goods to the domestic area.
a) In the case where the customs declarant requests the cancellation of the customs declaration:
a.1) Responsibilities of the customs declarant: To send a written notification to the Customs Sub-department where the goods are stored, clearly stating the declaration information (name, enterprise tax code, declaration number, date of declaration registration, Customs Sub-department where the declaration was registered) that the customs declaration cancellation procedure has been completed as prescribed in Article 22 of this Circular , and requesting the goods be removed from the customs supervision area;
a.2) Responsibilities of the customs authority:
Based on the official request from the customs declarant to remove goods from the customs supervision area and the information on the cancellation of the export customs declaration on the Customs Electronic Data Processing System or the confirmation document of the cancellation of the customs declaration for return to the domestic area from the Customs Sub-department where the declaration was registered (in the case of customs declarations on paper forms), the Customs Sub-department where the goods are stored awaiting export shall proceed as follows:
a.2.1) At port, warehouse, and yard areas connected to the Customs Electronic Data Processing System: Update information on goods leaving the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) of Appendix X issued with this Circular and send it to the port, warehouse, and yard business system;
a.2.2) In port, warehouse, and yard areas not yet connected to the Customs Electronic Data Processing System: Confirm (signature and official seal) on the container list or goods list, and return one copy to the customs declarant to present to the port, warehouse, or yard operating enterprise when taking goods out of the customs supervision area as prescribed.
a.3) Responsibilities of port, warehouse, and storage facility operators:
a.3.1) In port areas, warehouses, and yards connected to the Customs Electronic Data Processing System:
Inspect the condition of the packaging containing the goods; compare the information on eligible goods received through the customs electronic data processing system or from the customs declarant regarding the container number, carrier seal number affixed to the container, or the quantity, weight, and volume for bulk cargo (depending on the goods delivery conditions) and proceed as follows:
a.3.1.1) If the information is correct, allow the goods to pass through the customs supervision area. If the information is incorrect, require the customs declarant to contact the customs authority to complete the customs procedures as prescribed;
a.3.1.2) Update information on goods leaving the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
a.3.2) In port, warehouse, and yard areas not yet connected to the Customs Electronic Data Processing System: Based on the list of containers or goods confirmed by customs officers (signed and stamped by the customs officer) provided by the customs declarant, the port, warehouse, and yard business is responsible for checking and comparing the received information with the actual goods to allow them to be released from the customs supervision area.
b) In cases where the customs declarant requests to export only a portion of the goods declared in the customs declaration, and the remaining portion is not exported but returned to the domestic market:
b.1) Responsibilities of the customs declarant:
b.1.1) A written request must be sent to the Customs Sub-department where the customs declaration was registered (clearly stating the declaration number; container number for goods packed in containers; and goods management number) requesting amendments and additions to the declaration as prescribed in Article 20 of this Circular;
b.1.2) A written document must be sent to the Customs Sub-department where the goods are stored, clearly stating the declaration information (name, enterprise tax code, declaration number, date of declaration registration, Customs Sub-department where the declaration was registered) confirming that the supplementary declaration procedure has been completed as prescribed and requesting that the non-exported goods be removed from the customs supervision area.
b.2) Responsibilities of the customs authority:
b.2.1) Responsibilities of the Customs Sub-department where the declaration is registered:
Receive supplementary declarations as requested by businesses and update the content on the System;
b.2.2) Responsibilities of the Customs Sub-department where the goods are stored:
Based on the official request from the customs declarant to remove goods from the customs supervision area and the supplementary information provided in the export customs declaration on the System or the amended/supplementary declaration on paper (for cases where the declaration was made on paper) by the Customs Sub-department where the declaration was registered, the following procedures shall be implemented:
b.2.2.1) At port areas, warehouses, and yards connected to the Customs Electronic Data Processing System:
Update information on eligible goods passing through the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) Appendix X issued with this Circular to the Port, Warehouse, and Yard Business System;
b.2.2.2) In port, warehouse, and yard areas not yet connected to the Customs Electronic Data Processing System:
Confirm (signature and official seal) on the container list or goods list and return one copy to the customs declarant for presentation to the port, warehouse, or yard operator when taking goods out of the customs supervision area as prescribed.
b.3) Responsibilities of businesses operating ports, warehouses, yards, and locations:
b.3.1) At port areas, warehouses, and yards connected to the Customs Electronic Data Processing System:
Inspect the condition of the packaging containing the goods; compare the information on eligible goods received through the customs electronic data processing system or from the customs declarant regarding the container number, carrier seal number affixed to the container, or the quantity, weight, and volume for bulk cargo (depending on the goods delivery conditions) and proceed as follows:
b.3.1.1) If the information is correct, allow the goods to pass through the customs supervision area. If the information is incorrect, require the customs declarant to contact the customs authority to complete the customs procedures as prescribed;
b.3.1.2) Update information on goods leaving the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System in cases where the port, warehouse, or yard business has already connected to the Customs Electronic Data Processing System.
b.3.2) In port, warehouse, and yard areas not yet connected to the Customs Electronic Data Processing System: Based on the container list or goods list confirmed by customs officers (signed and stamped by the customs officer) provided by the customs declarant, the port, warehouse, and yard business is responsible for checking and verifying the conformity with the actual goods to allow them to be released from the customs supervision area.
a) In cases where goods are subject to an enforcement decision by a competent authority (Police, Court, etc.), goods for urgent needs, or goods for national security and defense purposes are exempt from customs procedures:
a.1) Responsibilities of the customs declarant: Present the document from the competent authority for customs officers to check and confirm as required;
a.2) Responsibilities of the Customs Sub-department where the goods are stored:
a.2.1) In port areas, warehouses, and yards connected to the Customs Electronic Data Processing System:
Based on relevant documents issued by competent authorities, update information on goods eligible to pass through the customs supervision area to the port, warehouse, and storage facility operator's system;
a.2.2) In port areas, warehouses, and yards not yet connected to the Customs Electronic Data Processing System:
Based on relevant documents issued by competent authorities, the customs officer shall print, confirm (sign, and stamp) and hand over to the customs declarant a list of goods eligible to pass through the customs supervision area, which will then be presented to the port, warehouse, or yard business enterprise.
a.3) Responsibilities of port, warehouse, and storage facility operators:
a.3.1) In port areas, warehouses, and yards connected to the Customs Electronic Data Processing System:
Inspect the condition of the packaging containing the goods; compare the information on eligible goods received from the Customs Electronic Data Processing System with the actual goods when they leave the port, warehouse, or yard regarding the container number, carrier's seal number attached to the container, or the quantity, weight, and volume for bulk cargo (depending on the goods delivery conditions) and proceed as follows:
a.3.1.1) If the information is correct, allow the goods to pass through the customs supervision area. If the information is incorrect, require the customs declarant to contact the customs authority to complete the customs procedures as prescribed;
a.3.1.2) Update information on goods leaving the customs supervision area according to the information criteria specified in Form No. 21 (containerized goods) or Form No. 22 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
a.3.2) In port, warehouse, and yard areas not yet connected to the Customs Electronic Data Processing System:
Based on the container list or goods list confirmed (signed and stamped by customs officials) provided by the customs declarant, the port, warehouse, yard, or location operator is responsible for checking and verifying the conformity with the actual goods before allowing them to be released from the customs supervision area.
b) Imported goods that have been brought into the customs supervision area, have not yet been registered with a customs declaration, or have been registered but have not completed customs procedures, must be re-exported or returned to the sender (such as goods sent by mistake, lost goods, goods transported to the wrong location according to the bill of lading, imported goods that the consignee refuses to accept, etc.):
b.1) Responsibilities of the consignor or carrier: Submit a written request to the Customs Sub-department at the port of origin where the goods are stored, stating the reason for the error, loss, or refusal to accept the goods (the document should clearly state the bill of lading number, declaration number (if any), expected export time, export port, etc.);
b.2) Responsibilities of the Customs Sub-department at the border gate where the goods are stored:
b.2.1) Based on the request from the customs declarant, the Customs Sub-department where the goods are stored will inspect the shipment documents. If there are no signs of legal violations, the following procedures will be followed:
b.2.1.1) At port, warehouse, and yard areas connected to the Customs Electronic Data Processing System: Update information on eligible shipments passing through the customs supervision area to the system of the port, warehouse, and yard business;
b.2.1.2) In port, warehouse, and yard areas not yet connected to the Customs Electronic Data Processing System: Confirm (signature and official seal) on the container list or goods list and return one copy to the customs declarant to present to the port, warehouse, or yard business when taking goods out of the customs supervision area as prescribed.
b.2.2) In case of suspected legal violations, a physical inspection of the entire shipment shall be conducted. If the results of the physical inspection match the contents of the bill of lading and no legal violations are found, the request for re-export of the shipment shall be considered. If the inspection results do not match the contents of the bill of lading, or if there is information confirming that the shipment is in violation, then action shall be taken in accordance with regulations.
b.3) Responsibilities of port, warehouse, and storage facility operators:
b.3.1) At port areas, warehouses, and yards connected to the Customs Electronic Data Processing System:
Inspect the condition of the packaging containing the goods; compare the information on eligible goods received from the Customs Electronic Data Processing System with the actual goods when they leave the port, warehouse, or yard regarding the container number, carrier's seal number attached to the container, or the quantity, weight, and volume for bulk cargo (depending on the goods delivery conditions) and proceed as follows:
b.3.1.1) If the information is correct, allow the goods to pass through the customs supervision area. If the information is incorrect, require the customs declarant to contact the customs authority to complete the customs procedures as prescribed;
b.3.1.2) Update information on goods leaving the customs supervision area using Form No. 21 (containerized goods) or Form No. 22 (bulk goods) in Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System.
b.3.2) In port areas, warehouses, and yards not yet connected to the Customs Electronic Data Processing System:
Based on the container list or goods list confirmed (signed and stamped by customs officials) provided by the customs declarant, the port, warehouse, or yard operator is responsible for checking and verifying the conformity with the actual goods before allowing them to be released from the customs supervision area.
9. Goods are transferred at the vehicle anchorage area.
a) Before transferring goods:
a.1) Responsibilities of port, warehouse, and storage facility operators where goods are transported:
a.1.1) A written request (clearly stating: vessel name, voyage number, bill of lading number, quantity, weight of goods, expected date and time of transshipment) for the transfer of goods must be submitted to the Customs Sub-department managing the transshipment area;
a.1.2) Receive information on the list of goods expected to be unloaded at the port from the Customs Electronic Data Processing System.
a.2) Responsibilities of the customs authority:
a.2.1) Based on information provided by port, warehouse, and yard businesses and other information (if any), the Head of the Customs Sub-department managing the transshipment area shall decide on the monitoring measures and assign customs officers to supervise and conduct patrols and inspections in accordance with regulations;
a.2.2) Provide information on the list of goods expected to be loaded and unloaded at the port to the system of the port, warehouse, and yard business.
b) During the cargo transportation process:
b.1) Responsibilities of port, warehouse, and storage facility operators:
b.1.1) If discrepancies are detected in the goods, changes in their original state, or signs of violations of legal regulations, immediately notify the Customs Sub-department managing the transshipment area for handling;
b.1.2) Sign the Certificate of Completion after the work is completed (if applicable).
b.2) Responsibilities of the Customs authority managing the transshipment area:
Receive information regarding discrepancies, changes in the original condition of goods, or signs of violations of legal regulations (if any) for processing, specifically:
b.2.1) Inspect and determine the condition of the goods; prepare and sign a Certificate of Conformity and hand it over to the port, warehouse, and storage facility operator for management of the goods' condition;
b.2.2) Verify and clarify the cause, handle any violations (if any), and forward the information to the Customs Sub-department where the goods are transported to for further procedures as prescribed.
c) After the goods have been transferred to the port:
c.1) Responsibilities of port, warehouse, and yard businesses: Update information on goods unloaded at the yard according to the information criteria specified in Form No. 14 (containerized goods) or Form No. 15 (bulk goods) of Appendix X issued with this Circular and send it to the Customs Electronic Data Processing System;
c.2) Responsibilities of the customs authority: Receiving information on goods unloaded at the yard from the port operating enterprise.
10. Customs supervision of exported goods that have been cleared, placed in an air cargo warehouse (wholly or partially), but then transferred to a different air cargo warehouse for export.
a) The customs declarant requests a change of warehouse for goods not being shipped (within the same Customs Sub-department ):
a.1) Responsibilities of the customs declarant:
a.1.1) Send a document to the Customs authority and the business operating the warehouse for goods at the origin and destination, and provide information about the goods (export goods management number and customs declaration number);
a.1.2) After obtaining approval from customs officials and the air cargo warehouse business at both the departure and arrival locations, retrieve the goods at the air cargo warehouse at the departure location;
a.1.3) Present the goods to the customs officer supervising the warehouse of goods at the point of departure for sealing and to the warehouse of goods at the point of arrival for seal inspection;
a.1.4) Transport goods from the origin warehouse to the destination warehouse, maintaining the goods in their original condition during transportation as required.
a.2) Responsibilities of customs officers:
a.2.1) At the departure point:
a.2.1.1) Approve the request for changing the warehouse for exporting goods from the customs declarant; update the information on the change of supervision location and the information on goods eligible to be moved to the customs supervision area on the Customs Electronic Data Processing System according to the information criteria specified in Form No. 11, Appendix X issued with this Circular, and send it to the system of the air cargo warehouse business at the departure location;
a.2.1.2) Inspect the condition of the goods' packaging, check the original seal (if any), and compare the goods information with the information on the Customs Electronic Data Processing System;
a.2.1.3) Seal the goods if they are not already sealed and notify the warehouse staff by telephone or walkie-talkie to come and receive them.
a.2.2) At the destination warehouse:
a.2.2.1) Inspect the condition of the goods' packaging and seals (if any), and compare the actual goods with the information on the Customs Electronic Data Processing System;
a.2.2.2) Send information on goods eligible for entry into the supervised area at the air cargo warehouse at the destination via the Customs Electronic Data Processing System according to the information criteria specified in Form No. 11, Appendix X issued with this Circular, to the system of the air cargo warehouse business enterprise.
a.3) Responsibilities of businesses operating warehouses with no origin:
a.3.1) Receive the request document, customs declaration number and goods management number from the customs declarant; check and compare with the information on the list of goods eligible to be released from the customs supervision area from the Customs Electronic Data Processing System:
a.3.1.1) Allow goods to be released from the warehouse when the information is correct;
a.3.1.2) Goods shall not be allowed to leave the warehouse if the results of the comparison between the information received from the customs authority's electronic data processing system and the actual information of the goods passing through the customs supervision area are inconsistent, or if there is information from the customs electronic data processing system indicating a temporary suspension of goods leaving the customs supervision area. The customs declarant shall be notified to contact the customs authority for resolution.
a.3.2) Send information about goods being moved to the warehouse according to the information criteria specified in Form No. 32, Appendix X, issued with this Circular, to the Customs Electronic Data Processing System;
a.3.3) Handing over goods to the customs declarant.
a.4) Responsibilities of businesses operating warehouses for goods at no destination:
a.4.1) Receive the request document and information on the declaration number and goods management number from the customs declarant; check and compare it with the information on the list of goods eligible for entry into the customs supervision area from the Customs Electronic Data Processing System:
a.4.1.1) Allow goods to be brought into the warehouse when appropriate;
a.4.1.2) Goods shall not be allowed into the air cargo warehouse when the information is inconsistent and/or there is information suspending the entry of goods into the customs supervision area from the Customs Electronic Data Processing System, and the customs declarant shall be notified to contact the customs authority for resolution.
a.4.2) Update and send information on goods eligible for entry into air cargo warehouses according to the information criteria specified in Form No. 28, Appendix X issued with this Circular, to the Customs Electronic Data Processing System.
b) If the customs declarant requests a change of the export port or loading port managed by the two Customs Departments , and returns the goods to the domestic market: This shall be carried out in accordance with the provisions of Clause 2, Article 22 of this Circular.
b.1) Responsibilities of the customs declarant: To comply with the provisions of point a, clause 2, Article 22 of this Circular;
b.2) Responsibilities of the customs authority:
b.2.1) Comply with the provisions of point b, clause 2, Article 22 of this Circular;
b.2.2) Send information on goods eligible for release from the air cargo warehouse, according to the information criteria specified in Form No. 11, Appendix X, issued with this Circular, to the air cargo warehouse business's system.
b.3) Responsibilities of air cargo warehouse businesses:
b.3.1) Verify and compare the actual goods with the information confirming eligibility for release from the air cargo warehouse; receive data from the Customs Electronic Data Processing System and proceed as follows:
b.3.1.1) Allow goods to be released from the air cargo warehouse when the information is correct;
b.3.1.2) Goods are not permitted to be brought into the air cargo warehouse if the information is incorrect; the customs declarant will be notified to contact the customs authority for resolution.
b.3.2) Update and send information on goods brought into the warehouse according to the information criteria specified in Form No. 32, Appendix X issued with this Circular, to the Customs Electronic Data Processing System.
Article 52c. Customs supervision of goods exported and imported through border gates, ports, warehouses, yards, and locations not connected to the System.
1. Customs supervision of imported goods
a) Responsibilities of the customs declarant:
a.1) Imported goods that have been cleared or released or brought into storage or brought to an inspection location or have been approved for independent transport:
The customs declarant shall provide one copy of the container list according to form No. 29/DSCT/GSQL Appendix V for goods transported by container (container list) or the goods list according to form No. 30/DSHH/GSQL Appendix V for other goods (goods list) or the Notice of Approval of Transport Declaration to the customs authority managing the port, warehouse, yard, or location.
The customs declarant prints the list of containers and the list of goods on the Customs Electronic Information Portal (address: http://www.customs.gov.vn) or the declarant's declaration system. In case of changes to the list of containers and goods compared to the information declared on the customs declaration form when the customs declarant receives the goods at the import port, the customs declarant prints or requests a customs officer at the port customs office to print the list of containers and goods from the System.
In the case of customs declaration on a paper form, the declarant must present the paper customs declaration form that has been confirmed for customs clearance and release by the Customs Sub-department where the declaration was registered.
a.2) For imported goods removed from port or border gate areas that are subject to customs sealing as stipulated in Clause 3, Article 50 of this Circular : Present the goods to the customs authority for sealing; preserve the goods and customs seal in their original condition; hand over the goods to the Customs Sub-department where the goods are transported to for further customs procedures as prescribed.
b) Responsibilities of businesses operating ports, warehouses, yards, and locations:
b.1) Based on the container list or cargo list or the Transport Declaration Approval Notice confirmed by the customs officer (signed and stamped by the customs officer) provided by the customs declarant, check and compare the conformity with the actual goods regarding container numbers, seal numbers (if any), number of packages, package weight or bulk weight to allow the goods to be released from the customs supervision area;
b.2) If the inspection and verification results are inconsistent, immediately notify the Customs Sub-department where the goods are stored or the Customs Sub-department where the customs declaration was registered for handling.
c) Responsibilities of the customs authority:
c.1) Verify the information on the container list, cargo list, or transport declaration approval notice provided by the customs declarant against the information on the Customs Electronic Data Processing System;
c.2) For cases requiring customs sealing as stipulated in Clause 3, Article 50 of this Circular:
c.2.1) Inspect the external condition of the goods, compare the container number and carrier's seal with the information on the customs declaration in the Customs Electronic Data Processing System and the bill of lading (if any) to perform customs sealing;
c.2.2) Prepare a handover report and send it to the customs authority where the goods are transported to for further customs procedures as prescribed;
c.2.3) Seal and confirm customs seal (if applicable) on the System.
In cases where the goods are loose, bulky, oversized, or overweight and cannot be sealed, the customs officer shall note the status as "goods not eligible for sealing," clearly stating other information (if any) about the goods such as name, quantity, type, markings, and origin on the handover record, or take photos of the goods in their original condition and attach them to the handover record (if deemed necessary).
c.3) In cases where goods are eligible to pass through the customs supervision area, after confirming the goods have passed through the supervision area on the Customs Electronic Data Processing System, the customs officer confirms (signs and stamps the customs officer's seal) on the document confirming eligibility to pass through the customs supervision area. If an independent transport declaration is used, based on the transport declaration approval notice provided by the customs declarant, the customs officer confirms (signs and stamps the customs officer's seal) on the first page of the transport declaration approval notice and hands it over to the customs declarant to forward to the port, warehouse, yard, or location operator for supervision of the goods' removal from the customs supervision area.
For imported goods removed from the customs supervision area at land, river, inland waterway, and international railway border crossings: The border customs branch is responsible for verifying the information provided by the customs declarant or carrier as stated in point a.1 of this section and the information on the Customs Electronic Data Processing System to monitor imported goods removed from the customs supervision area; and confirming the goods' passage through the supervision area on the Customs Electronic Data Processing System.
If the conditions are not met, guide the declarant to complete the customs procedures as prescribed.
c.4) Confirm that goods have passed through the customs supervision area or update the shipment information on the Customs Electronic Data Processing System after the goods have passed through the customs supervision area.
2. Customs supervision of exported goods
a) Responsibilities of the customs declarant:
a.1) For export goods exempt from physical inspection that have been cleared or released or have been approved for independent transport, when all goods are fully assembled in the customs supervision area:
The customs declarant shall provide one copy of the container list according to form No. 29/DSCT/GSQL Appendix V for goods transported by container (container list) or the goods list according to form No. 30/DSHH/GSQL Appendix V for other goods (goods list) or the Notice of Approval of Transport Declaration to the Customs Sub-department managing the port, warehouse, yard, or location.
The customs declarant prints the list of containers and the list of goods on the Customs Electronic Information Portal (address: http://www.customs.gov.vn) or the declarant's declaration system. In case of changes to the list of containers or goods compared to the information declared on the customs declaration form after the goods have entered the customs supervision area, the customs declarant prints or requests a customs officer at the border customs branch to print the list of containers and goods from the System.
In the case of customs declaration on a paper form, the declarant must present the paper customs declaration form that has been confirmed for customs clearance and release by the Customs Sub-department where the declaration was registered.
a.2) For goods subject to customs sealing as stipulated in Clause 3, Article 50 of this Circular , exported goods must undergo physical inspection and have been cleared and released at the Customs Sub-department outside the border gate. The customs declarant shall present the goods and the handover record (if any) to the Customs Sub-department at the export border gate. After the customs authority inspects and confirms the goods, the customs declarant shall perform the tasks as prescribed in point a.1 of this clause;
a.3) For exported goods subject to physical inspection by the border customs office , after the goods have been cleared and released, the customs declarant shall proceed according to point a.1 of this section.
b) Responsibilities of businesses operating ports, warehouses, yards, and locations:
b.1) Based on the container list or cargo list or the Notice of Approval of Transport Declaration confirmed by the customs officer (signed and stamped by the customs officer) provided by the customs declarant, the port, warehouse, yard, or location business is responsible for checking and verifying the conformity with the actual goods to allow loading onto the means of transport;
b.2) If the inspection and verification results are inconsistent, immediately notify the Customs Sub-department where the goods are stored or the Customs Sub-department where the customs declaration was registered for handling.
c) Responsibilities of the customs authority:
c.1) Verify the information on the container list, cargo list, or transport declaration approval notice provided by the customs declarant against the information on the System;
c.2) For cases requiring customs sealing as stipulated in Clause 3, Article 50 of this Circular : Inspect and confirm the status of the customs seal (if any) on the System; confirm the arrival of goods on the System;
c.3) If the goods meet the requirements for passing through the customs supervision area, the customs officer shall confirm (sign and stamp) the documents. If an independent transport declaration is used, based on the transport declaration approval notice provided by the customs declarant, the customs officer shall confirm (sign and stamp) on the first page of the transport declaration approval notice and hand it over to the customs declarant to forward to the port, warehouse, yard, or location operator for supervision of loading the goods onto export transport vehicles.
For goods exported through land, river, inland waterway, and international railway border crossings, the confirmation of goods passing through the customs supervision area on the System is carried out after the goods have been transported across the border to the importing country.
If the conditions are not met, guide the declarant to complete the customs procedures as prescribed.
c.4) Confirm the goods have passed through the customs supervision area on the System after the goods have been loaded onto the transport vehicle for export;
c.5) For goods that are crude oil exported from offshore or overlapping extraction sites, and goods specified in Clause 1, Article 93 of this Circular, the Customs Sub-department where the declaration is registered shall confirm the goods passing through the customs supervision area after the export customs declaration has been cleared (without conducting direct supervision).
Regarding fuel supplied to aircraft departing the country, the head of the customs branch managing the international airport shall, based on the daily planned refueling schedule, sales invoices or warehouse release slips provided by fuel businesses, and flight schedules provided by the airport management authority, conduct supervision according to the principles of risk management.
3. Managing goods entering, storing, and leaving the CFS warehouse.
Services performed in CFS warehouses are subject to customs supervision. In cases of consolidating export shipments into a single container, the business providing consolidation services must prepare a List of Goods Consolidated into a Single Container Load (LCL) Export Shipment (02 original copies) according to mẫu số 25/DMXK-CFS/GSQL in Appendix V issued with this Circular. Upon completion of consolidation, the supervising customs officer will confirm the List, giving one copy to the LCL consolidation service business and retaining one copy at the customs authority.
a) For imported goods brought into the CFS: After the imported goods have entered the domestic market or been exported to another country and the entire quantity listed on the master bill of lading has been consumed, the less-than-container-load (LCL) cargo consolidation service business is responsible for monitoring and managing each individual master bill of lading.
b) For export goods brought into CFS warehouses: Based on the List of goods consolidated into containers for export shipments, enterprises providing less-than-container load (LCL) cargo consolidation services are responsible for monitoring export shipments that exceed the time limit for storage in CFS warehouses as stipulated in Clause 3, Article 61 of the Customs Law ;
c) Reporting on goods imported, exported, and in CFS inventory: Periodically, on the 5th day of the first month of the following quarter, businesses providing less-than-container-load (LCL) cargo consolidation services are responsible for reporting the status of goods and the operational situation of the LCL consolidation location to the Customs Sub-department managing the CFS warehouse using Form No. 26/NXT-CFS/GSQL, Appendix V issued with this Circular .”
Article 52d. Suspension of goods transit through customs control areas.
During customs surveillance and patrol activities within customs operational areas, and while gathering information related to export and import shipments, if goods are found to show signs of violating customs laws:
1. Responsibilities of the Head of the Customs Sub-department where the declaration is registered or where the goods are stored.
a) Verify the shipment information on the System to ensure the shipment remains within the customs surveillance area;
b) Notify customs declarants and port, warehouse, and yard operators of the temporary suspension of goods movement through the customs supervision area via the Customs Electronic Data Processing System;
c) Notification of temporary suspension of goods movement through customs supervision area using form No. 11/TBTDGS/GSQL Appendix V issued with this Circular.
2. Responsibilities of the Customs Sub-department where the goods are stored:
a) Conduct a physical inspection of the goods in the presence of the customs declarant, the carrier, or the port, warehouse, or storage facility operator, and the information provider (if any);
b) Record the findings in a written report, and if any violations of customs law are detected, handle them according to the law. The results of the handling must be communicated to the relevant units.
3. Responsibilities of businesses operating ports, warehouses, yards, and locations.
a) Goods may only be transported into and out of port areas, warehouses, yards, and locations when there is information that the goods meet the requirements for passing through the customs supervision area, except in cases where information is received from the customs authority to temporarily suspend the movement of goods through the customs supervision area;
b) Coordinate with customs authorities to transport goods to the inspection location as required by customs authorities, or allow goods to pass through the customs supervision area after receiving information from customs authorities to lift the suspension of goods passing through the supervision area.
Article 52d. Regulations on coordination, information exchange, and system failure response.
1. Responsibilities of port, warehouse, and storage facility operators
a) In port areas, warehouses, and storage yards where goods for domestic transport (goods traded domestically) are stored, port, warehouse, and storage yard operators are responsible for arranging separate storage areas for goods for domestic transport from goods for export, import, and transit to ensure customs management and supervision as prescribed in Article 34 of Decree No. 08/2015/ND-CP ;
b) Before bringing goods into the storage area, provide the customs authority with a general layout plan of the storage area for export, import, transit goods, imported goods that have been at the border gate for more than 90 days since their arrival but have not been claimed, and transshipment goods (if any), according to the information criteria specified in Form No. 13, Appendix X, issued with this Circular (only provided once initially; any changes must be updated and resubmitted to the customs authority);
c) Update and send to the Customs Electronic Data Processing System information on goods entering, storing, and leaving the customs area as prescribed in Articles 52 , 52a , and 52b of this Circular ; store information on goods that have completed the procedures for leaving the customs supervision area on the system of the port, warehouse, yard, or location business enterprise for a period of 05 years to serve investigation, reporting, statistics, comparison, and research when requested by the customs authority;
d) During the loading and unloading process, if discrepancies are discovered (goods are no longer in their original condition; goods have incorrect quantity, weight, container number, carrier seal number, or customs seal number) between the actual goods upon loading and the list of goods scheduled for loading and unloading provided by the customs authority, coordinate with the customs authority to inspect and verify the original condition of the goods.
In cases where goods show signs of violating the law, follow the instructions of the customs authority (for example, for containerized goods, mark and seal them on-site and monitor them through the camera system; for loose goods in packages, store them separately). Update the information and send it to the customs electronic data processing system as prescribed;
d) During the storage and handling of goods, if there is any change to the original condition of the goods (change of container, packaging, loading, unloading), immediately after completing the change, update and send the information to the Customs authority's system as prescribed. Changes to the original condition of goods are only permitted with the consent and supervision of the Customs authority;
e) Notify the carrier or consignee to contact the customs authority when the shipment does not meet the requirements for passing through the customs supervision area or when there is a notice from the customs authority to temporarily suspend the movement of goods through the customs supervision area.
2. Responsibilities of the customs authority
a) Through the Customs Electronic Data Processing System, provide port, warehouse, yard, and location businesses with information on goods expected to be unloaded, containers subject to inspection (if any), information on changes in customs declaration status (if any), changes in containers eligible to pass through the customs supervision area (if any), and goods eligible to pass through the customs supervision area, in accordance with the corresponding forms in Appendix X issued with this Circular;
b) Receiving and processing information provided by port, warehouse, and storage facility operators, and updating it on the System as prescribed. In cases where feedback is received regarding goods that differ from or do not maintain their original condition compared to the information provided to the port, warehouse, and storage facility operator, or goods showing signs of violation, based on the received information, the actual situation, or other information (if any), conduct an inspection and verification of the goods' original condition, apply appropriate customs inspection and supervision measures, ensure customs management, and prevent violations of customs laws as prescribed.
Update the information on the Customs System or record it in the Goods Information Tracking Log according to the information criteria specified in Form No. 33 (containerized goods) or Form No. 34 (bulk or gaseous/liquid goods) of Appendix X issued with this Circular;
c) Receiving and resolving issues as requested by customs declarants, port, warehouse, and yard operators; providing a telephone number to receive information and coordinate handling when notified by port, warehouse, and yard operators;
d) Based on risk management information, the Provincial/City Customs Department shall periodically, on an annual basis, inspect the implementation of monitoring and supervision of goods entering, leaving, and being stored in port areas, warehouses, yards, and locations for enterprises operating ports, warehouses, yards, and locations under its management; direct subordinate and affiliated units to urge and support enterprises operating ports, warehouses, yards, and locations to complete the connection or upgrade of the System (if any) as prescribed;
d) The Director General of the General Department of Customs shall issue regulations on the format of messages exchanged between customs authorities and businesses operating ports, warehouses, yards, and locations.
a) Responsibilities of businesses operating ports, warehouses, yards, and locations:
a.1) No later than one hour from the time electronic transactions cannot be completed, a written notification must be sent to the Customs Sub-department managing the area of supervision regarding the System malfunction (including information: name, code of port, warehouse, yard; name, code of the customs unit managing the enterprise operating the port, warehouse, yard, location; content of the malfunction, date and time of occurrence of the malfunction; full name of the person confirming the malfunction…) to coordinate handling to ensure that it does not cause congestion for import and export of goods, entry and exit of transport vehicles, and at the same time record the malfunction status in the System Incident Logbook according to the information criteria specified in Form No. 35 Appendix X issued with this Circular for monitoring;
a.2) Based on the list of goods eligible to pass through the customs supervision area, which has been confirmed by the Customs Sub-department , or information on goods eligible to pass through the customs supervision area provided by the customs authority, allow export goods to be loaded onto transport vehicles and import goods to be taken out of the customs supervision area;
a.3) Update the information on goods that have been removed from the customs surveillance area as soon as the system malfunction is resolved.
b) Responsibilities of the customs authority:
b.1) The General Department of Customs shall set up a Help Desk to receive information on incidents, provide guidance, and handle incidents in accordance with regulations;
b.2) The head of the customs branch where the system malfunctions shall assign technical staff to receive and handle system malfunctions 24/7; no later than one hour from the time electronic transactions cannot be processed, a written notification shall be sent to the port, warehouse, yard, or location business enterprise regarding the system malfunction to coordinate handling and ensure that it does not cause congestion for import and export of goods and entry and exit of transport vehicles;
b.3) The head of the customs branch where the system malfunctions shall assign officials to coordinate with the port, warehouse, yard, or location business to identify and resolve the malfunction. If the malfunction cannot be resolved, a report shall be drawn up certifying the status, time, and location of the malfunction, and the General Department of Customs ' Help Desk shall be immediately notified of the malfunction and follow the instructions provided;
b.4) In cases where the Customs Electronic Data Processing System and the system of the port, warehouse, yard, or location business cannot exchange information, but the Customs Electronic Data Processing System still has information on the list of goods eligible to pass through the customs supervision area, within 15 minutes from the time the incident occurs, the supervising customs officer shall check the information of the declarations eligible to pass through the customs supervision area on the Customs Electronic Data Processing System, and output the list of goods eligible to pass through the customs supervision area according to the information criteria specified in Form No. 36, Appendix X issued with this Circular, and send it to the port, warehouse, yard, or location business as a basis for allowing goods to be taken out of the customs supervision area;
b.5) Notify port, warehouse, and yard operators to update information on shipments that have passed through the supervised area as soon as the incident is resolved.”
33. Clauses 1 and 3 of Article 53 are amended and supplemented as follows:
“1. For goods exported through seaports, airports, railways, inland waterways, transshipment ports, and transshipment areas; goods supplied to departing ships and aircraft; goods exported and transported with departing passengers through airports; goods exported and placed in CFS warehouses; and goods exported and placed in ICDs, the export customs declaration must have been confirmed for customs clearance and confirmed as having passed the customs supervision area on the System when the goods are loaded onto the means of transport for export. For goods exported and placed in bonded warehouses, the export customs declaration must have been confirmed for customs clearance and confirmed as having been placed in the bonded warehouse on the System.”
34. Article 54 is amended and supplemented as follows:
Article 54. Imported raw materials, supplies, machinery, and equipment
1. Imported raw materials and supplies for processing and manufacturing goods for export and processed goods include:
a) Raw materials, semi-finished products, components, and sub-assemblies that directly participate in the processing and manufacturing of products for export;
b) Materials that directly participate in the processing and production process but do not transform into finished products or constitute the physical components of the exported product;
c) Finished products imported by organizations or individuals to be attached to export products, to be packaged together with export products manufactured from imported raw materials and supplies, or to be packaged together with export products manufactured from domestically purchased raw materials and supplies, or self-supplied raw materials and supplies, to form a complete product for export;
d) Materials for packaging or packaging materials for packing products for export;
d) Raw materials, supplies, components, and sub-assemblies imported for warranty, repair, and recycling of exported products;
e) Imported samples for processing and manufacturing goods for export.
2. Imported machinery and equipment leased or borrowed by the contracting party to the processing party to carry out the processing contract.”
35. Article 55 is amended and supplemented as follows:
Article 55. Actual production norms for processed goods and goods manufactured for export.
1. The actual production standard is the amount of raw materials and supplies actually used to process and produce one unit of export product, and is determined according to the regulations in Form No. 27, Appendix II, issued with this Circular.
In cases where scrap and waste materials generated during the production of export products are used for recycling and production of export products, a production standard for those export products must be established in accordance with the provisions of this Article. (For example: Enterprise A imports tobacco leaves to produce grade 1 and grade 2 tobacco fibers for export. The production process involves separating the leaves to produce grade 1 tobacco fibers and stems, then drying, pressing into cakes, and slicing to produce grade 2 tobacco fibers. Therefore, Enterprise A must establish a production standard for grade 1 and grade 2 tobacco fibers);
In this context, scrap refers to materials discarded during the processing and production of export goods that no longer have their original use and are recovered to be used as raw materials in other production processes; defective products are finished or semi-finished products that do not meet technical standards (specifications, dimensions, quality, etc.) and are discarded during the processing and production of export goods, and are not of sufficient quality for export.
2. Organizations and individuals are responsible for storing data, documents, and records related to determining the actual production quota and notifying the customs authority of the actual production quota for the fiscal year when submitting the final settlement report as prescribed in Clause 2, Article 60 of this Circular.
Specifically, for products manufactured but not yet completed by the end of the fiscal year, organizations and individuals are not required to submit actual production quotas when submitting final settlement reports (for example, for the processing and production of ships for export with an expected completion time of 3 years, the actual production quotas must only be submitted in the third fiscal year).
For construction materials that are not standardized based on product output, organizations and individuals must retain relevant documents regarding the use of these materials and include them in the final settlement report on the inventory status of these materials (inflow, outflow, and stock).
3. Organizations, individuals, and customs authorities shall use actual production norms to determine the tax amount when changing the purpose of use, transferring products for domestic consumption, claiming tax refunds, exempting taxes, or when customs authorities conduct post-clearance inspections or specialized audits.”
36. Article 56 is amended as follows:
Article 56. Notification of facilities for processing and manufacturing goods for export; locations for storing raw materials, supplies, machinery, equipment, and export products; processing contracts and contract addendums.
1. Notification of processing facilities, reprocessing facilities, export goods production facilities; locations for storing raw materials, supplies, machinery, equipment, and export products (hereinafter referred to as Production Facility Notification)
a) Responsibilities of organizations and individuals:
a.1) Notify the Customs Sub-department according to the information criteria specified in Form No. 20, Appendix II issued with this Circular and other accompanying documents as prescribed in Clause 1, Article 37 of Decree No. 08/2015/ND-CP to the Customs Sub-department that the organization or individual intends to choose to carry out customs procedures as prescribed in Clause 1, Article 58 (hereinafter referred to as the managing Customs Sub-department) of this Circular through the System, including the case where the organization or individual is an export processing enterprise (hereinafter referred to as an EPE).
In case of system failure, organizations and individuals shall notify CSSX using form No. 12/TB-CSSX/GSQL in Appendix V issued with this Circular;
a.2) In case the information about the processing and manufacturing facility for export goods that has been notified changes, the organization or individual must notify the managing Customs Sub-department of the changes through the System using Form No. 20 Appendix II or Form No. 12/TB-CSSX/GSQL Appendix V issued with this Circular no later than 03 working days from the date the change occurs;
a.3) In cases where raw materials, supplies, or products are stored outside the production facility, before bringing them to the storage location, the organization or individual must notify the managing Customs Sub-department of the storage location through the System using Form No. 20 in Appendix II or Form No. 12/TB-CSSX/GSQL in Appendix V issued with this Circular;
a.4) In case of a change in the managing Customs Sub-department (where the production facility was notified), the organization or individual shall notify the former managing Customs Sub-department and the new managing Customs Sub-department through the System or in writing and notify the new managing Customs Sub-department of the production facility in accordance with the provisions of point a.1 of this section. The organization or individual shall submit the final settlement report to the new managing Customs Sub-department in accordance with the provisions of Article 60 of this Circular;
a.5) Be legally responsible for the contents declared in the notification document regarding the processing and manufacturing facility, the storage location of raw materials, supplies, machinery, equipment, and exported products;
a.6) Receive feedback from the customs authority to amend or supplement (if any) the information already notified on the System.
b) Responsibilities of the customs authority:
b.1) The system automatically receives CSSX notifications;
b.2) Within 02 working hours from the time the system receives the notification from the production facility, the customs authority shall check and compare the information indicators in the production facility notification with the documents submitted by the organization or individual through the system and process the results as follows:
b.2.1) If the inspection results are inconsistent or the organization or individual has not fully declared the required information, feedback will be provided on the System so that the organization or individual can make corrections or additions;
b.2.2) If the inspection results are satisfactory, a confirmation message regarding the acceptance of the CSSX notification will be sent to the organization or individual on the System;
b.2.3) In cases where an inspection of the production facility is required according to Clause 1, Article 57 of this Circular , feedback will be provided on the System so that the organization or individual is aware.
b.3) Conduct inspections of production facilities in cases where inspection is required according to the provisions of Article 39 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 17, Article 1 of Decree No. 59/2018/ND-CP and Article 57 of this Circular ;
b.4) Conduct inspections of locations where raw materials, supplies, and export goods are stored outside the production facility if there are indications that the organization or individual is not storing raw materials, supplies, and export products at the location notified to the customs authority;
b.5) In case the organization or individual changes the managing Customs Sub-department (where the production facility was previously notified), the new managing Customs Sub-department shall comply with the provisions of points b.1, b.2, b.3, and b.4 of this clause; the previous managing Customs Sub-department shall exchange and provide all relevant information regarding the organization or individual to the new managing Customs Sub-department, including information on the final settlement report on the use of raw materials, supplies, machinery, equipment, and exported goods; the status of compliance with the law; information on tax obligations and customs procedures that the organization or individual has not yet completed (if any); and information collected during the management of the organization or individual up to the time of the change.
2. Procedures for notifying the contract and contract addendum for processing.
a) Responsibilities of organizations and individuals:
Before exporting or importing raw materials, supplies, equipment, and machinery for processing contracts and contract addendums with foreign traders, organizations and individuals are responsible for notifying the processing contract and contract addendum to the Customs Sub-department managing the production facility, according to the information criteria specified in Form No. 21 and Form No. 22 of Appendix II issued with this Circular, through the Customs Electronic Data Processing System or according to Form No. 18/TBHĐGC/GSQL of Appendix V issued with this Circular. The system automatically receives and responds with the receipt number for the processing contract and contract addendum.
Organizations and individuals only need to notify once and provide supplementary notification when there are changes to the previously notified contents. The contract acceptance number and contract appendix number are declared on the export and import declaration forms for raw materials, supplies, components, machinery, equipment, and products used to execute the processing contract and its appendix, in the export license and import license fields as instructed in Form No. 01 and Form No. 02 of Appendix II issued with this Circular.
b) Responsibilities of the customs authority:
Customs authorities use information from contract notifications and contract appendices for processing on the Electronic Data Processing System to monitor, analyze, and assess the risks of import activities of raw materials, supplies, machinery, and equipment, and export of products by organizations and individuals.
37. Article 57 is amended and supplemented as follows:
Article 57. Inspection of facilities , processing and production capacity for export goods , storage locations of raw materials, supplies, machinery, equipment, and export products.
1. Inspections of facilities for processing and manufacturing goods for export; storage of raw materials, supplies, machinery, equipment, and export products; and processing and manufacturing capacity shall be carried out in accordance with the provisions of Clause 1, Article 39 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 17, Article 1 of Decree No. 59/2018/ND-CP .
2. Authority and procedures for inspection
a) Authority to issue inspection decisions: The head of the customs branch where the notification of the processing and manufacturing facility for export goods is received;
b) The inspection decision, in accordance with form No. 13/QD-KTCSX/GSQL in Appendix V issued with this Circular, shall be sent via the System or by registered mail or fax to the customs declarant within 03 working days from the date of signing;
c) The inspection shall be conducted within 5 working days from the date of issuance of the inspection decision. The inspection period shall not exceed 5 working days.
3. Examination content
a) Verify the address of the processing and manufacturing facility, the location where raw materials, supplies, machinery, equipment, and export products are stored: check the address of the processing and manufacturing facility, the location where raw materials, supplies, machinery, equipment, and export products are stored as stated in the production facility notification or on the business registration certificate;
b) Verification of investment and business activities: comparing the content of the business activities disclosed by the enterprise in accordance with the Law on Enterprises and the conditional investment and business activities stipulated in the Law on Investment with the actual records and import activities of raw materials, supplies, machinery, and equipment of the organization or individual;
c) Inspect the factory, machinery, and equipment:
c.1) Verify the Certificate of Land Use Rights issued by the competent authority to the organization or individual, or the Certificate of Land Use Rights issued by the competent authority to the landowner, and the lease agreement for warehouses or land in the case of organizations or individuals leasing warehouses or land, or the Decision on allocation, lease, or borrowing of land by the competent authority for the construction of export processing zones, industrial parks, high-tech zones, ports, border gates, railway stations, and the contract for organizations or individuals to sublease or borrow land, warehouses, and workshops from the Management Board of the above-mentioned areas, or confirmation from the local government regarding the use of workshops and premises for production;
c.2) When inspecting machinery and equipment, customs authorities shall examine the following documents: Import customs declarations for imported goods; invoices and documents proving the purchase of machinery and equipment if purchased domestically; and lease or loan agreements for leased or borrowed machinery.
d) Check the status of the workforce involved in the production line (for example, check through contracts signed with employees or payroll records, etc.);
d) Checking production and processing capacity and scale (e.g., how many tons/products/year; total capacity and scale of machinery, equipment, and workforce...);
e) Inspect the storage of imported raw materials, supplies, and exported products at the notified locations, and verify the tracking of imported raw materials, supplies, exported products, machinery, and equipment through inventory accounting records or software for managing the quantity of imported, exported, and stocked raw materials, supplies, exported products, machinery, and equipment;
g) In the case of sub-processing, the customs authority shall inspect the sub-processing facility of the sub-processing party in accordance with the provisions of points b, c, d, and e of this clause.
If the subcontracting party is an individual business or household, inspection under this clause is not required, except in cases where there are signs of violations, in which case an inspection of the organization's or individual's use of raw materials and supplies will be conducted.
4. Prepare a report on the inspection of the processing and manufacturing facility; and its processing and manufacturing capacity.
Upon completion of the inspection, customs officers shall prepare a Report on the Inspection Results of the Processing and Production Facility according to Form No. 14/BBKT-CSSX/GSQL, Appendix V, issued with this Circular. The content of the Report on the Inspection Results of the Processing and Production Facility shall fully and truthfully reflect the actual inspection and clearly identify:
a) Organizations or individuals with or without production facilities, machinery, equipment, or production lines at the notified address; with or without the right to use factory premises or production space; lease contracts shorter than the production cycle term;
b) Whether the organization or individual's processing or manufacturing activities are consistent or inconsistent with the Investment Certificate, Business Registration Certificate, Enterprise Certificate, or published business lines;
c) Organizations and individuals who, with or without ownership or usage rights, possess machinery, equipment, and production lines at the processing and manufacturing facility (machinery, equipment, and production lines directly invested in or leased by the organization or individual) and suitable for the imported raw materials and supplies used in processing and manufacturing export goods;
d) The number of machines and equipment, the number of employees; whether or not there is an unusual increase or decrease in the import of raw materials and supplies compared to production capacity;
e) Regarding the scale of production and processing, is it consistent with the production capacity declared to the customs authorities?
In cases where an organization or individual is no longer operating at the previously notified address, the relevant authorities, including the local tax agency, local government (commune, ward, or town level), or the Management Board of industrial parks, export processing zones, or economic zones in the area where the organization or individual made the notification, shall coordinate to prepare a report clearly stating that the organization or individual is no longer operating at the previously notified address.
5. Conclusion of the inspection of the processing and manufacturing facility; processing and manufacturing capacity.
a) If the contents of the inspection report are agreed upon, no later than 3 working days from the date of signing the inspection report, the Head of the Customs Sub-department that issued the Inspection Decision must issue the inspection conclusion for the processing and manufacturing facility according to mẫu số 14a/KLKT-CSSX/GSQL in Appendix V issued with this Circular;
b) In case of disagreements regarding the contents of the inspection report, no later than 5 working days from the date of signing the inspection report, the organization or individual shall send a written explanation along with supporting documents (if any) to the person who signed the decision, or, if necessary, consult with the competent authority to determine the legality of the production facility, machinery, and equipment. Within 3 working days from the date of receiving the written explanation or the opinion of the competent authority, the person who signed the inspection decision must sign and issue the inspection conclusion.
The inspection report will be sent to the organization or individual no later than one working day from the date of signing.
6. Handling the conclusions of inspections of processing and manufacturing facilities; processing and manufacturing capacity.
a) If the inspection results of the processing and manufacturing facility and its processing and manufacturing capacity do not reveal any violations and are consistent with the processing and manufacturing activities, the results shall be updated in the System no later than one working day from the date of signing the inspection conclusion;
b) In cases where it is determined that an organization or individual imports raw materials, supplies, machinery, or equipment exceeding its production capacity; or imports raw materials, supplies, machinery, or equipment that are not suitable for the production sector as notified to the customs authority, post-clearance inspection of the organization or individual shall be carried out no later than 30 days from the date of issuance of the conclusion;
c) If it is determined that an organization or individual does not meet the regulations regarding investment and business sectors, the violation shall be handled in accordance with the provisions of the law;
d) In cases where organizations or individuals do not have production facilities, the handling shall be in accordance with the provisions of point a, clause 3, Article 39 of Decree No. 08/2015/ND-CP, as amended and supplemented by clause 17, Article 1 of Decree No. 59/2018/ND-CP ;
d) In cases where it has been determined that an organization or individual has absconded or gone missing, the provisions of point b.2, clause 4, Article 60 of this Circular shall apply;
The customs branch in charge shall update the inspection conclusions and processing results into the System no later than one working day from the date of signing the inspection conclusions and processing results.”
38. Article 59 is amended and supplemented as follows:
Article 59. Inspection of the use and inventory of raw materials, supplies, machinery, equipment, and export goods.
1. For cases stipulated in points a and b of Clause 1, Article 40 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 18, Article 1 of Decree No. 59/2018/ND-CP , the Head of the Customs Sub-department shall send a request for explanation to the organization or individual through the system or in writing using Form No. 36/YCGT-GSQL in Appendix V issued with this Circular. Within 05 working days from the date of receiving the request, the organization or individual is responsible for providing an explanation through the system or in writing using Form No. 37/GT/GSQL in Appendix V issued with this Circular, along with the relevant documents, to the customs authority.
a) If the customs authority accepts the explanation, the result will be updated in the system and the organization or individual will be notified;
b) If the organization or individual fails to provide an explanation, or if the customs authority has grounds to determine that the explanation provided by the organization or individual is unreasonable, the customs authority shall notify the organization or individual, clearly stating the reasons, and proceed with the inspection at the declarant's premises in accordance with the procedures stipulated in this Article.
2. For cases stipulated in points c and d of Clause 1, Article 40 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 18, Article 1 of Decree No. 59/2018/ND-CP , and point b of Clause 1 of this Article, the Director of the Customs Department shall issue a decision to conduct an inspection at the premises of the customs declarant using Form No. 38/QD-KTTHSD/GSQL in Appendix V issued with this Circular and assign the Head of the Customs Sub-Department to organize the implementation.
If the inspection of the use and inventory of raw materials, supplies, machinery, equipment, and exported goods coincides with the post-clearance inspection plan, the post-clearance inspection decision shall be followed.
The inspection of usage conditions, as decided by the Director of the Customs Department, shall be carried out within no more than 05 working days. In complex cases, the Director of the Customs Department may issue a decision to extend the inspection period, but not exceeding 05 working days.
The inspection findings are recorded in an inspection report using form No. 39/BBKT-THSD/GSQL, Appendix V, issued with this Circular.
3. Organizations and individuals processing and manufacturing goods for export are responsible for managing and using imported raw materials, supplies, machinery, and equipment from the time of import, throughout the production process, until the products are exported, including changing the purpose of use, transferring for domestic consumption, handling scrap, waste products, surplus raw materials, supplies, machinery, and equipment; using imported raw materials and supplies to save costs during production in accordance with the law; and providing and presenting documents that comply with the inspection requirements within the scope of documents stipulated in Article 16a of this Circular.
4. Processing test results
a) In cases where the inspection determines that the use of imported raw materials, supplies, machinery, and equipment is consistent with the exported product, actual consumption norms, information provided by the production facility, production capacity, accounting documents, accounting books, settlement reports on the use of raw materials and supplies, and export/import goods records of the organization or individual: Accept the content of the customs declaration and the actual inspection data, and issue an inspection conclusion;
b) In cases where inspection determines that the use of imported raw materials, supplies, machinery, and equipment is inconsistent with the exported product, actual production standards, information provided by the production facility, production capacity, accounting documents, accounting books, settlement reports on the use of raw materials and supplies, and export/import goods records of the organization or individual: The customs authority will not accept the customs declaration and, based on the available documents, will decide on the tax assessment and handle administrative violations in accordance with the law.
The handling of inspection results as stipulated in points a and b of this clause applies to cases involving the processing of inspection results of final settlement reports, post-customs clearance inspections, and specialized inspections regarding the use of raw materials and supplies;
c) Deadline for issuing the results of the inspection of the use of raw materials, supplies, machinery, equipment, and exported goods:
c.1) No later than 05 days from the date of completion of the inspection at the organization's or individual's headquarters, the Customs Sub-department conducting the inspection shall send the draft inspection conclusion according to mẫu số 39a/KLKT-THSD/GSQL Appendix V issued with this Circular to the organization or individual (by fax or registered mail);
c.2) No later than 10 days from the date of completion of the inspection, the organization or individual must complete the written explanation;
c.3) No later than 15 days from the date of completion of the inspection, the Director of the Customs Department shall issue the inspection conclusion according to mẫu số 39a/KLKT-THSD/GSQL in Appendix V issued with this Circular;
c.4) In complex cases where there is insufficient basis for a conclusion, the Director of the Customs Department may consult with a competent authority for expert opinions. No later than 15 days from the date of receiving the opinion from the competent authority, the Director of the Customs Department shall issue the inspection conclusion.
5. Update inspection information
The inspection decision, inspection results, or inspection conclusions regarding the use and inventory of raw materials, supplies, machinery, equipment, and exported products shall be sent to the organization or individual and updated on the System within a maximum of one day from the date of signing and issuing the inspection decision, the date of completion of the inspection at the customs declarant's premises, and the date of signing and issuing the inspection conclusions at the customs declarant's premises.”
39. Article 60 is amended and supplemented as follows:
Article 60. Report on the final settlement of the situation regarding the use of imported raw materials and supplies, and exported goods.
1. Organizations and individuals engaged in processing and manufacturing for export (including export processing enterprises) shall provide information related to the warehousing of imported raw materials and supplies, the issuance of raw materials and supplies, the warehousing of finished products, the issuance of finished products, and the information indicators specified in Form No. 30, Appendix II , issued with this Circular, from their production management system to the Customs Sub-department that notified the production facility through the System. Organizations and individuals are responsible for providing this information immediately after any transaction related to the information indicators specified in Form No. 30, Appendix II, issued with this Circular, occurs.
Before conducting the first information exchange when connecting to the Customs Authority's system, organizations and individuals must finalize the opening inventory of raw materials, supplies, and products with the Customs Sub-department where the production facility was notified.
Customs authorities are responsible for publishing data standards to facilitate the exchange of information between the systems of organizations and individuals and the customs' electronic data processing system.
Based on the information provided, the customs authority analyzes and assesses the consistency between the data submitted by organizations and individuals through the system and the data in the customs authority's system. If it is determined that an inspection is required according to Clauses 1 and 2 of Article 59 of this Circular , the inspection will be carried out regarding the use and inventory of raw materials, supplies, machinery, equipment, and exported goods.
2. In cases where organizations or individuals have not provided information as prescribed in Clause 1 of this Article to the customs authority, they shall periodically report the final settlement of the situation regarding the use of imported raw materials and supplies, and exported goods to the customs authority on an annual basis. Organizations and individuals shall submit the final settlement report no later than the 90th day from the end of the fiscal year or before carrying out consolidation, merger, division, dissolution, or transfer of the location for import procedures of raw materials and supplies to the Customs Sub-department where the production facility was notified as prescribed in Article 56 of this Circular , through the System.
a) Principles for preparing detailed accounting records and final reports on the use of imported raw materials and supplies, and exported goods:
Organizations and individuals engaged in processing and manufacturing goods for export are responsible for managing and monitoring imported raw materials and supplies, and exported products from the time of import, throughout the production process, until the products are exported or their intended use is changed, including the handling of scrap, waste products, surplus raw materials and supplies, machinery, and equipment, and the use of imported raw materials and supplies for processing to save costs during production, in accordance with legal regulations. This is done through accounting records based on the accounting regulations of the Ministry of Finance and according to the source of inventory (import or domestic purchase). Imported raw materials and supplies are tracked in detail according to each type during the period (import for processing, import for export production, import for trading, re-import of raw materials after production, etc.) as declared on customs declarations and inventory documents during the period.
Organizations and individuals are responsible for preparing and maintaining detailed records of imported raw materials and supplies according to import documents; and for preparing and maintaining detailed records of products withdrawn from inventory for export according to contracts and orders. If organizations or individuals cannot separate the source of imported raw materials and supplies according to this principle, they must verify and determine the quantity of imported raw materials and supplies used for the intended purpose, based on the principle of the proportion of output products exported under the correct type.
Organizations and individuals shall prepare settlement reports on the use of imported raw materials and supplies, and exported goods in the form of import-export-inventory of raw materials and finished goods, according to each raw material, supply, and product code being monitored in production management and declared on the customs declaration when importing raw materials and supplies, and exporting products.
In cases where the production management of an organization or individual uses raw material, supply, or product codes different from those declared on the customs declaration form when importing raw materials or supplies or exporting products, the organization or individual must create and maintain a conversion table of equivalent codes between these codes and present it when the customs authority conducts an inspection or requests an explanation;
b) Organizations and individuals shall prepare and submit a final report on the import, export, and inventory status of imported raw materials and supplies for processing and manufacturing goods for export (including imports by export processing enterprises) to the Customs Sub-department where the production facility was notified, according to the information criteria specified in Form No. 25, Appendix II, issued with this Circular, via the System or according to Form No. 15/BCQT-NVL/GSQL, Appendix V, issued with this Circular; A final settlement report on the import, export, and inventory status of finished goods produced from imported raw materials and supplies for the production of export goods, according to the information indicators specified in Form No. 26, Appendix II, issued with this Circular, via the System or according to Form No. 15a/BCQTSP-GSQL, Appendix V, issued with this Circular; and the actual production norms for export products according to the information indicators specified in Form No. 27, Appendix II, issued with this Circular, via the System or according to Form No. 16/ĐMTT-GSQL, Appendix V, issued with this Circular;
c) Amendments and additions to the final settlement report:
Within 60 days from the date of submitting the final settlement report, but before the customs authority issues a decision to inspect the final settlement report, conduct a post-clearance inspection, or conduct an audit, if an organization or individual discovers errors in the preparation of the final settlement report, they may amend or supplement the report and resubmit it to the customs authority. If, after 60 days from the date of submitting the final settlement report or after the customs authority decides to inspect the final settlement report, conduct a post-clearance inspection, or conduct an audit, the organization or individual discovers errors in the preparation of the final settlement report, they must amend or supplement the report with the customs authority and will be subject to penalties in accordance with tax laws and laws on handling administrative violations.
3. Review the final settlement report on the use of imported raw materials and supplies, and exported goods.
a) Cases for auditing settlement reports: Customs authorities audit settlement reports based on risk management principles and assess the legal compliance of organizations and individuals. For priority enterprises, the audit of settlement reports is conducted according to the regulations of the Ministry of Finance regarding the application of preferential treatment in customs procedures, inspection, and supervision of exported and imported goods of enterprises;
b) Inspection authority: The Director of the Customs Department issues the inspection decision according to mẫu số 17/QĐ-KTBCQT/GSQL (Form No. 17/QĐ-KTBCQT/GSQL) in Appendix V attached to this Circular and organizes the inspection. The Head of the Customs Sub-department responsible for management conducts the inspection. If the inspection of the final settlement report coincides with the post-clearance inspection plan, the post-clearance inspection shall be carried out according to the plan;
c) Inspection content: Inspection of import customs records for raw materials and supplies, export customs records for finished products, accounting documents, accounting books, documents tracking raw materials, supplies, machinery, and equipment entering and leaving the warehouse, and other documents generated during the reporting period that the customs declarant must retain as prescribed in Article 16a of this Circular . If, during the inspection of the above-mentioned contents, the customs authority detects signs of violations but lacks sufficient grounds to draw a conclusion, the inspection will examine the use and management of imported raw materials and supplies for the production and processing of export goods from the time of import, during the production process, until the product is exported or its purpose of use is changed, the handling of scrap, waste products, surplus raw materials and supplies, machinery and equipment, and the use of imported raw materials and supplies for processing that resulted in savings during production in accordance with the law;
d) The time, sequence, procedures, and handling of inspection results shall be carried out in accordance with the authority, sequence, and procedures for inspecting the use of raw materials, supplies, machinery, and equipment at the customs declarant's premises as stipulated in Clauses 2, 3, 4, and 5 of Article 59 of this Circular . Specifically, the Inspection Report on the final settlement report and the Inspection Conclusion on the final settlement report shall be prepared according to mẫu số 17a/BBKT-BCQT/GSQL and mẫu số 17b/KLKT-BCQT/GSQL in Appendix V issued with this Circular.
4. Handling overdue submission of final reports on the use of raw materials, supplies, machinery, equipment, and exported goods.
a) Upon the deadline for submitting the final settlement report, the Customs Sub-department where the settlement procedures are carried out shall perform the following tasks:
a.1) There is a written invitation for the organization or individual to come to the customs office to have a violation report drawn up for processing according to regulations;
a.2) If, within 10 days from the date of sending the document, the organization or individual does not come to work, the customs authority will conduct an investigation and verification at the registered business address;
a.3) Conduct document checks or document checks and physical inspections of goods for subsequent export and import shipments of organizations and individuals;
a.4) Coordinate with relevant authorities to investigate, verify, and locate organizations and individuals suspected of absconding from their registered business address.
b) Measures to be taken after urging, investigating, verifying, and tracing the suspect:
b.1) For organizations and individuals that fail to report the final accounts of the use of raw materials, supplies, machinery, and equipment but are still operating, the customs authority shall draw up a violation report for handling according to regulations and transfer the information for post-clearance inspection and specialized inspection;
b.2) For organizations or individuals who have absconded or disappeared, and for which the customs authority does not have actual quotas to determine the tax amount, the actual quotas for similar goods of other organizations or individuals shall be used. After determining the tax amount, the dossier shall be completed and transferred to the competent authority for investigation into smuggling and tax evasion crimes as prescribed by the Penal Code.”
40. Article 61 is amended and supplemented as follows:
Article 61. Procedures for importing raw materials, supplies, machinery, equipment and exporting finished products to fulfill processing contracts for foreign traders.
1. Procedures for importing raw materials and supplies
a) Customs documents and procedures for imported raw materials and supplies (including finished products supplied by the processing party to be attached or packaged together with the processed product to form a complete item; raw materials and supplies supplied by the processing party and imported from abroad) shall be carried out according to the customs procedures for imported goods stipulated in Chapter II of this Circular;
b) Customs procedures for raw materials and supplies provided by organizations and individuals in Vietnam as instructed by foreign traders shall be carried out in the form of on-the-spot export and import as prescribed in Article 86 of this Circular;
c) For raw materials and supplies produced by the processing contractor or purchased in the Vietnamese market, the customs declarant is not required to go through customs procedures (except in cases of purchase from export processing enterprises or enterprises in free trade zones);
d) For raw materials and supplies imported under the import-for-export production scheme before the signing of the processing contract, the processing party may use these imported raw materials and supplies to fulfill the processing contract. Before using the raw materials and supplies to fulfill the processing contract, the organization or individual must carry out on-site import and export procedures as stipulated in Article 86 of this Circular.
2. Procedures for importing leased or borrowed machinery and equipment for processing contracts.
Customs procedures for machinery and equipment leased or borrowed to directly serve processing contracts shall be carried out under the temporary import - re-export type as stipulated in Article 50 of Decree No. 08/2015/ND-CP , which has been amended and supplemented by Clause 23, Article 1 of Decree No. 59/2018/ND-CP .
3. Procedures for exporting processed products
Customs documents and procedures shall be carried out in accordance with the customs procedures for exported goods as stipulated in Chapter II of this Circular.
In cases where processed export products are manufactured from domestically sourced raw materials and supplies subject to export tax, when carrying out export procedures, the processed product should be declared on one line item, and the domestically sourced raw materials and supplies constituting the processed export product should be declared on subsequent lines of the declaration. Under the "specific management code" field of the line item, declare the code "NVLCTXK" (Domestic Raw Materials and Supplies for Export), and calculate the export tax and other taxes (if any) on the raw materials and supplies on the export customs declaration.
41. Article 62 is amended and supplemented as follows:
Article 62. Customs procedures for subcontracting cases
1. In cases where Vietnamese organizations or individuals sign processing contracts with foreign traders but do not directly carry out the processing themselves, instead subcontracting to other organizations or individuals (subcontracting), the organization or individual signing the processing contract with the foreign trader is responsible for export and import procedures, reporting the final settlement of the processing contract to the customs authority, and bearing legal responsibility for the implementation of this processing contract. The organization or individual signing the processing contract with the foreign trader is responsible for notifying the subcontracting contract to the Customs Sub-department where the production facility was registered, using the information criteria specified in Form No. 23 and Form No. 24 of Appendix II issued with this Circular, via the System, or in writing to the managing Customs Sub-department using Form No. 18a/TB-HĐGCL/GSQL of Appendix V of this Circular, before delivering raw materials and supplies to the subcontracting partner.
2. Goods exchanged between Vietnamese organizations and individuals do not require customs procedures, but relevant documents related to the delivery and receipt of raw materials, supplies, products, machinery, and equipment must be retained in accordance with the regulations of the Ministry of Finance on accounting and auditing.
3. In cases where an export processing enterprise hires another enterprise to perform processing work, or receives processing work from an export processing enterprise, the provisions of Article 76 of this Circular shall apply .
42. Article 64 is amended and supplemented as follows:
Article 64. Customs procedures for handling surplus raw materials and supplies; waste, scrap, and defective products; leased or borrowed machinery and equipment .
1. No later than 30 days from the date the processing contract ends or expires, the organization or individual must complete the procedures for handling surplus raw materials, supplies, scrap, waste products, leased or borrowed machinery and equipment, and processed products as stipulated in Clause 2 of this Article.
Regarding waste disposal, organizations and individuals must comply with the regulations of the law on environmental protection. Organizations and individuals are responsible for keeping detailed records and presenting them to the customs authorities during inspections.
After the aforementioned deadline, the Customs Sub-department where the settlement procedures are carried out will draw up a violation report for handling according to regulations.
2. Forms of handling
Based on Vietnamese law and the terms of the processing contract, the handling of surplus raw materials, supplies, scrap, waste products, leased or borrowed machinery and equipment for processing, and processed products shall be carried out as follows:
a) Sold in the Vietnamese market;
b) Exporting goods for return to foreign countries;
c) Switch to performing other processing contracts in Vietnam;
d) Gifts and presents given in Vietnam;
d) Destruction in Vietnam.
3. Customs procedures
a) Customs procedures for selling or gifting surplus raw materials, supplies, machinery, and equipment that are leased or borrowed in the Vietnamese market:
a.1) In cases where the buyer or recipient of the gift is also the party receiving the processing services, they shall follow the procedures for changing the purpose of use as stipulated in Article 21 of this Circular;
a.2) If the buyer or recipient of the gift is another organization or individual in Vietnam, the procedures for on-the-spot export and import shall be carried out in accordance with the provisions of Article 86 of this Circular.
b) The procedures for exporting raw materials, supplies, scrap, and waste products abroad during the execution of a processing contract or upon the termination or expiration of the processing contract shall be carried out in the same manner as the procedures for exporting abroad as stipulated in Article 48 of Decree No. 08/2015/ND-CP and Clause 21, Article 1 of Decree No. 59/2018/ND-CP .
The procedure for exporting temporarily imported machinery and equipment abroad during the execution of a processing contract or upon the termination or expiration of the processing contract shall be the same as the procedure for exporting goods abroad as stipulated in Article 50 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 23, Article 1 of Decree No. 59/2018/ND-CP ;
c) Procedures for transferring raw materials, supplies; machinery, and equipment leased or borrowed as specified by the contracting party to another processing contract with the same or different receiving or contracting partner during the execution of the processing contract or when the processing contract ends or expires, shall be carried out according to the on-the-spot export and import procedures stipulated in Article 86 of this Circular;
d) Dispose of raw materials, supplies, machinery, equipment, scrap, and waste products in Vietnam:
d.1) Organizations and individuals shall submit a written plan for the preliminary destruction and disposal of raw materials, supplies, machinery, equipment, scrap, and waste products to the Customs Sub-department where the raw materials, supplies, machinery, equipment, scrap, and waste products, clearly stating the form and location of destruction. Organizations and individuals are responsible for carrying out the destruction in accordance with the law on environmental protection;
d.2) Customs authorities supervise the destruction of scrap and waste materials according to risk management principles based on an assessment of the legal compliance process of organizations and individuals;
d.3) The customs authority shall directly supervise the destruction of raw materials, supplies, machinery, and equipment, except in cases where the value of the destroyed raw materials, supplies, machinery, and equipment is less than VND 1,000,000 or the tax amount is less than VND 50,000.
d.4) In cases where the customs authority directly supervises the destruction process, upon completion of the destruction, the parties shall draw up a record confirming the destruction.
"Specifically, the customs authorities do not supervise the destruction of raw materials, supplies, machinery, equipment, scrap, and waste products of priority enterprises."
43. Clause 1 of Article 66 is amended and supplemented as follows:
Article 66. Handling of cases where the contracting party abandons surplus raw materials, supplies; machinery, equipment; and processed products.
1. Organizations and individuals receiving processing orders are responsible for paying taxes for domestic consumption on surplus raw materials and supplies; leased or borrowed machinery and equipment; and processed products that cannot be returned due to abandonment by the ordering party, except in cases stipulated in Clause 4, Article 10 of Decree No. 134/2016/ND-CP . Customs procedures and tax policies shall be determined at the time of conversion of the purpose of use as stipulated in Article 25 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 12, Article 1 of Decree No. 59/2018/ND-CP and Article 21 of this Circular.
If the organization or individual receiving the processing order refuses to accept surplus raw materials, supplies, or leased/borrowed machinery and equipment abandoned by the client, the customs authority shall carry out the procedure of confiscating the materials and supplies that still have usable value in accordance with the law. If they are no longer usable, the processing order shall destroy them and bear all resulting costs.
2. In case of destruction, the procedure shall be carried out in accordance with the provisions of point d, clause 3, Article 64 of this Circular .”
44. Article 67 is amended and supplemented as follows:
Article 67. Procedures for exporting raw materials and supplies for processing and importing processed products.
1. Procedures for exporting raw materials and supplies
a) Customs procedures shall be carried out at the Customs Sub-department where the processing contract was notified;
b) Customs documents shall be prepared in the same manner as customs documents for exported goods as stipulated in Chapter II of this Circular. Depending on the case, the customs declarant must submit the following additional documents:
b.1) Export license or export permit issued by a competent authority in accordance with the law on foreign trade management for goods subject to licensing requirements:
b.1.1) If exporting once: 01 original copy;
b.1.2) If exporting multiple times: 01 original copy for the first export.
b.2) A notification document stating that the exported goods are resources, minerals, or products where the total value of resources and minerals plus energy costs accounts for less than 51% of the product's cost: 01 original copy.
The customs declarant is responsible for determining that the total value of exported goods, including resources and minerals plus energy costs, accounts for less than 51% of the product's cost, as a basis for determining whether the goods are eligible for tax exemption.
The customs declarant only needs to submit the notification document at the time of carrying out customs procedures for the first export shipment. For subsequent export shipments, the customs declarant must specify the number and date of the notification document in the "Notes" section in the following format: "TNKSD51: document number, document date" on the export customs declarations for the same goods.
c) In the case of processing for re-export abroad, organizations and individuals in Vietnam are not required to go through the re-export processing procedures with the customs authorities.
2. Procedures for importing products manufactured abroad under contract.
a) Customs procedures are carried out at the Customs Sub-department where the processing contract is notified;
b) Customs documents and procedures shall be carried out in accordance with the provisions of Chapter II of this Circular.
3. Customs procedures for machinery and equipment leased or borrowed to directly serve processing contracts shall be carried out according to the temporary export - re-import type as stipulated in Article 50 of Decree No. 08/2015/ND-CP , amended and supplemented by Clause 23, Article 1 of Decree No. 59/2018/ND-CP .”
45. Article 68 is amended and supplemented as follows:
Article 68. Procedures for temporarily exporting processed products abroad for recycling and then re-importing them back into Vietnam.
1. Customs clearance location: at the Customs Sub-department where the processing contract was notified.
2. Procedures for temporarily exporting processed products for recycling.
a) Customs documents include the documents as prescribed in Clause 1, Article 16 of this Circular and the foreign partner's document acknowledging receipt of goods for recycling: 01 copy;
b) Customs procedures shall be carried out in the same manner as customs procedures for exported goods as stipulated in Chapter II of this Circular;
c) The recycling period is registered by the organization or individual with the customs authority according to the timeframe agreed upon between the processing client and the processing recipient.
In the case of selling recycled processed products in foreign markets, the customs declarant shall register a new export customs declaration and carry out customs procedures as prescribed in Chapter II of this Circular (except for physical inspection of goods).”
46. Article 69 is amended and supplemented as follows:
Article 69. Customs procedures for handling surplus raw materials and supplies; scrap and waste products; machinery and equipment temporarily exported for processing.
2. Forms of handling
Based on the terms of the processing contract and the regulations of Vietnamese law, surplus raw materials, supplies, scrap, waste products, and machinery and equipment leased or borrowed for processing shall be handled as follows:
a) Selling, giving away, or destroying in foreign markets;
b) Imported into Vietnam;
c) Switch to performing other outsourcing contracts abroad.
3. Customs procedures
a) The sale, donation, or destruction of surplus raw materials, supplies, scrap, waste products, machinery, and equipment sent abroad for the purpose of fulfilling processing contracts shall be carried out in accordance with the regulations of the receiving country.
b) Customs procedures for importing goods into Vietnam:
b.1) In cases where surplus raw materials, supplies, machinery, and equipment are exported from Vietnam; or scrap and waste products arise from raw materials and supplies exported from Vietnam, the re-import procedure shall be carried out in accordance with the provisions of Article 47 of Decree No. 08/2015/ND-CP .
For shipments of machinery and equipment subject to physical inspection, during customs clearance procedures, customs officers shall compare the type, model, and code of the machinery and equipment recorded on the temporary export declaration with the machinery and equipment being re-imported.
b.2) In the case of surplus raw materials, supplies, machinery, and equipment purchased abroad; scrap and waste products arising from raw materials and supplies purchased abroad, the customs procedures, tax policies, and product policies shall be as prescribed for commercial import shipments.
c) Procedures for transferring surplus raw materials, supplies, leased or borrowed machinery and equipment to another processing contract:
Organizations and individuals shall notify the Customs Sub-department where the settlement procedures are carried out in writing, with the notification including: name, specifications, and quality of raw materials and supplies; quantity of surplus raw materials and supplies; machinery and equipment leased or borrowed under the processing contract/appendix number, date, and year that are transferred to the processing contract/appendix number, date, and year signed with the foreign partner, according to Form No. 40/CT-HĐGC/GSQL Appendix V issued with this Circular.”
47. Add Article 69a as follows:
Article 69a. Settlement of raw materials and supplies
1. Organizations and individuals shall submit final settlement reports on the use of exported raw materials and supplies for the production of goods processed abroad or at export processing zones, according to the criteria specified in Form No. 28, Appendix II, issued with this Circular, via the System or according to Form No. 15b/BCQT-NLVTNN/GSQL, Appendix V, issued with this Circular; and final settlement reports on the import of processed products from abroad or at export processing zones, according to the criteria specified in Form No. 29, Appendix II, issued with this Circular, via the System or according to Form No. 15c/BCQT-SPNN/GSQL, Appendix V, issued with this Circular, no later than the 90th day from the end of the fiscal year or before the consolidation, merger, division, or dissolution, to the Customs Sub-department that notified the processing contract as stipulated in Article 56 of this Circular, through the System.
2. Responsibilities of the customs authority
a) Receiving the final settlement report;
b) Verify the information in the final settlement report against the information on the export of raw materials and supplies and the import of finished products under the processing contract up to the time of the final settlement report, based on the following criteria:
b.1) Quantity of raw materials and supplies exported;
b.2) Quantity of imported products;
b.3) Production quotas are agreed upon in the processing contract.
c) If a discrepancy is found between the reported data and the customs authority's system, an inspection shall be conducted at the customs declarant's premises. The authority, timeframe, procedures, and handling of inspection results shall be carried out in accordance with the provisions of Article 59 of this Circular.
During inspections at the declarant's premises, the customs authority shall examine the documents that the declarant is required to retain as stipulated in Article 16a of this Circular . If there are indications of violations but insufficient grounds for a conclusion, verification and inspection shall be conducted at the processing party's premises.”
48. Article 70 is amended and supplemented as follows:
Article 70. Customs procedures for importing raw materials and supplies and exporting finished products.
1. Customs procedures and import documentation for raw materials and supplies used in the production of export goods shall comply with the regulations in Chapter II of this Circular. In cases where another organization or individual processes a part of the production process, the organization or individual importing the raw materials and supplies for export production is responsible for notifying the sub-processing contract and, before delivering the raw materials and supplies to the sub-processing partner, must retain relevant documents regarding the delivery and receipt of raw materials, supplies, and finished products as stipulated in Article 62 of this Circular.
2. Customs procedures for exporting products
a) Export products managed under the export processing type include:
a.1) The product is manufactured entirely from imported raw materials and supplies under the export production type;
a.2) The product is manufactured using a combination of the following sources:
a.2.1) Raw materials and supplies imported under the export production type;
a.2.2) Raw materials and supplies imported under the business import category;
a.2.3) Raw materials and supplies are sourced domestically.
a.3) The product is manufactured entirely from raw materials and supplies imported under the import for business purposes category;
b) Customs documents and customs procedures shall be carried out in accordance with the provisions of Chapter II of this Circular.”
49. Article 71 is amended and supplemented as follows:
Article 71. Procedures for handling scrap, waste products for domestic consumption, and waste materials.
Scrap and waste materials obtained during the production of export goods, when sold or consumed domestically, are exempt from import tax but must be declared and subject to value-added tax, special consumption tax (if any), and environmental protection tax (if any). The declaration must be submitted to the customs authority through the System using the information specified in Form No. 04, Appendix IIa, issued with this Circular. If using paper documents, the customs declarant shall declare using Form No. 06/BKKTT/TXNK, Appendix VI, issued with this Circular.
Regarding waste disposal, organizations and individuals must comply with the regulations of the law on environmental protection. Organizations and individuals are responsible for keeping detailed records and presenting them to the customs authorities during inspections.”
50. Article 74 is amended and supplemented as follows:
Article 74. General regulations for export and import goods of export processing enterprises.
1. Imported goods used in the production of export products by export processing enterprises must undergo customs procedures as prescribed and be used only for production purposes, except in the following cases where the export processing enterprise and its partners may choose to perform or not perform customs procedures:
a) Goods bought, sold, leased, or borrowed between export processing enterprises. In the case of goods being raw materials, supplies, machinery, or equipment under processing contracts between export processing enterprises, the provisions of Clause 3, Article 76 of this Circular shall apply;
b) Goods include construction materials, stationery, food, and consumer goods purchased domestically for the construction of facilities, for the operation of the office apparatus, and for the daily life of officials and workers at the export processing zone.
c) Goods circulating within an export processing zone, or circulating between export processing zones within the same export processing zone;
d) Goods of export processing enterprises belonging to a group or system of companies in Vietnam, with dependent accounting;
d) Goods brought into or taken out of export processing zones for warranty, repair, or to perform certain stages in production activities such as inspection, sorting, packaging, and repackaging.
In cases where customs procedures are not required, export processing enterprises shall prepare and maintain documents and detailed records for tracking goods entering and leaving the country in accordance with the regulations of the Ministry of Finance on the purchase and sale of goods, accounting and auditing regimes, clearly identifying the purpose and source of the goods.
2. Goods imported by export processing enterprises from abroad that have paid all taxes and fully complied with import management policies as prescribed for goods not subject to the regimes and policies applicable to export processing enterprises, do not require customs procedures when exchanged or sold with domestic enterprises.
Goods purchased domestically by export processing enterprises (EPEs) and for which all applicable taxes have been paid as per regulations, similar to those applied to export processing enterprises, do not require customs procedures. However, if an EPE purchases goods domestically that are subject to export tax rates, it must undergo customs procedures, except when these goods are used as raw materials or consumable supplies in the EPE's production process (for example, coal used in furnaces for EPE production).
51. Article 75 is amended and supplemented as follows:
Article 75. Customs procedures for export and import goods; handling of scrap, waste products, and by-products of export processing enterprises.
1. This applies to imported raw materials and supplies for production, for constructing factories and offices, installing equipment for export processing zones, imported goods that create fixed assets, imported consumer goods, and export products of export processing zones.
Customs procedures shall be carried out in accordance with the provisions of Chapter II of this Circular. The customs declarant must fully declare the information on the customs declaration form on the System, except for information on the tax rate and the tax amount.
In cases where a contractor imports goods for the construction of factories, offices, and equipment installation for an export processing zone (EPZ), customs procedures shall be carried out at the Customs Sub-department managing the EPZ. The importing contractor shall declare the import customs declaration according to the instructions in Appendix II issued with this Circular, with the "Notes" section containing the contract number as prescribed in point g, clause 3, Article 16 of this Circular . Upon customs clearance, the goods must be directly delivered to the EPZ. Within 30 days from the completion of the contract, the EPZ and the importing contractor shall report the quantity of imported goods to the customs authority managing the EPZ using Form No. 20/NTXD-DNCX/GSQL in Appendix V issued with this Circular.
2. For goods bought and sold between export processing zones (EPZs) and domestic enterprises: EPZs and domestic enterprises shall carry out on-the-spot export and import customs procedures according to the corresponding types stipulated in Article 86 of this Circular.
3. For goods bought and sold between two export processing zones: If customs procedures are chosen, the on-the-spot export and import procedures stipulated in Article 86 of this Circular shall be carried out.
4. Handling of scrap and waste materials from export processing zones.
a) For scrap and waste materials permitted to be sold in the domestic market: Customs procedures shall be carried out in accordance with the provisions of Chapter II of this Circular, whereby the export processing enterprise shall carry out export procedures and the domestic enterprise shall open a customs declaration for imported goods according to the corresponding type;
b) For scrap and waste materials permitted for export abroad: Export processing enterprises shall carry out export procedures as prescribed in Chapter II of this Circular.
5. The disposal of raw materials, supplies, scrap, and waste products of export processing enterprises shall be carried out in accordance with the provisions of point d, clause 3, Article 64 of this Circular.
6. For goods of export processing enterprises that have been exported but must be temporarily imported for repair or warranty purposes before re-export, the customs procedures shall be the same as those for exported goods that have been returned, as stipulated in Article 47 of Decree No. 08/2015/ND-CP .
7. Export processing enterprises (EPEs) shall handle waste in accordance with the law on environmental protection. EPEs are responsible for keeping detailed records and presenting them to customs authorities during inspections.”
52. Article 76 is amended and supplemented as follows:
Article 76. Customs procedures for cases where an export processing enterprise (EPE) hires a domestic enterprise to perform processing, an EPE receives processing services from a domestic enterprise, an EPE hires another EPE to perform processing, or an EPE hires a foreign entity to perform processing.
1. Goods processed by domestic enterprises under contract with export processing zones:
a) Domestic enterprises shall carry out customs procedures in accordance with the regulations on processing goods for foreign traders as stipulated in Sections 1 and 2 of Chapter III of this Circular. Regarding the location for customs procedures, domestic enterprises may choose to carry them out at the Customs Sub-department managing the Export Processing Zone. When declaring the "internal enterprise management number" information field on the customs declaration form, domestic enterprises must declare it as follows: #&GCPTQ;
b) Export processing enterprises are not required to go through customs procedures when bringing goods into the domestic market for processing and receiving the processed products back from the domestic market.
In cases where goods are brought from an export processing zone (EPZ) into the domestic market for processing, warranty, or repair but are not returned, the processing party (domestic enterprise) must register a new customs declaration to change the purpose of use as stipulated in Chapter II of this Circular.
2. Goods processed by export processing enterprises for domestic enterprises:
a) Domestic enterprises shall carry out customs procedures in accordance with the regulations on outsourcing goods processing abroad as stipulated in Sections 1 and 3 of Chapter III of this Circular. Regarding the location for customs procedures, domestic enterprises may choose to carry them out at the Customs Sub-department managing the Export Processing Zone. When declaring the "internal enterprise management number" information field on the customs declaration form, domestic enterprises must declare it as follows: #&GCPTQ;
b) Export processing enterprises are not required to go through customs procedures when receiving goods from the domestic market for processing and returning the processed products to the domestic market.
3. For goods processed by other export processing enterprises (EPEs) under contract: The EPEs that outsource processing and the EPEs that receive the goods for processing are not required to perform customs procedures when delivering or receiving goods for the processing contract or processed products.
4. Goods processed by export processing enterprises under contract with foreign companies shall follow customs procedures as prescribed for goods processed abroad in Section 3 of this Circular.
5. In cases where customs procedures are not required under this Article, the export processing enterprise is responsible for retaining and presenting documents related to the processing and production of export goods as stipulated in Article 60 of the Customs Law and Article 37 of Decree No. 08/2015/ND-CP (except for notifying the production facility).
53. Clause 4 of Article 77 is amended and supplemented as follows:
4. Use invoices when buying and selling goods under the export and import rights of export processing enterprises.
a) Export processing enterprises register with the domestic tax authorities to declare and pay VAT for export and import activities in accordance with their export and import rights;
b) When an export processing enterprise purchases goods from a domestic enterprise, the domestic enterprise shall issue a VAT invoice to the export processing enterprise, clearly stating the VAT rate as prescribed by law;
c) When exporting, export processing enterprises issue invoices like other domestic enterprises exporting goods abroad and are subject to a 0% VAT rate, and are entitled to a refund of input VAT if they meet the conditions stipulated for VAT refund.”
54. Article 78 is amended and supplemented as follows:
Article 78. Handling of assets and goods of imported origin when enterprises convert from export processing zone enterprises to enterprises not enjoying export processing zone enterprise policies and vice versa.
1. In the case of converting from an export processing zone enterprise to an enterprise not eligible for export processing zone policies:
a) Export processing enterprises (EPEs) shall identify assets and goods of imported origin that have not yet paid taxes and remain in inventory, and propose handling measures such as changing their intended use, selling, giving away, donating, destroying them in Vietnam, or exporting them abroad to the customs authorities. EPEs are responsible for carrying out the corresponding customs procedures for each handling measure for these assets and goods with the customs authorities before the competent authority authorizes the conversion;
b) The processing and identification of imported assets and goods must be completed before the enterprise is granted permission to convert them by the competent authority.
2. Cases of converting from a non-export processing zone enterprise to an export processing zone enterprise:
a) Businesses report the quantity of raw materials and supplies remaining in inventory; customs authorities inspect the remaining raw materials and supplies and handle taxes according to regulations;
b) Before conversion, the enterprise is responsible for paying all outstanding tax and penalty debts to the customs authority. The customs authority will only apply tax and customs policies to the export processing zone (EPZ) type enterprise after the enterprise has fully fulfilled its tax and customs obligations to the customs authority and has been granted an EPZ certificate by the competent authority. In the case of imported raw materials, supplies, machinery and equipment for processing for foreign traders or imported raw materials and supplies for the production of export products, if after conversion to an EPZ enterprise the enterprise continues to produce and export products, it is not required to declare or pay taxes to the customs authority.”
55. Article 79 is amended and supplemented as follows:
Article 79. Liquidation of goods of export processing enterprises
1. Export processing enterprises (EPEs) are permitted to liquidate imported goods, including machinery, equipment, means of transport, raw materials, supplies, and other imported goods owned by the enterprise, through the following forms: export, sale, donation, gifting, or destruction in Vietnam.
2. Liquidation procedures
a) In the case of liquidation through export, the enterprise shall register an export customs declaration;
b) In the case of liquidation through sale, donation, or gifting in the Vietnamese market, the export processing enterprise may choose to carry out the liquidation in one of the following two ways:
b.1) In cases where the export processing enterprise chooses to change the purpose of use, a new customs declaration must be registered. The tax policy and import goods management policy applicable at the time of registering the customs declaration for goods with changed purpose of use shall apply (except in cases where the import management policy was fully implemented at the time of initial import procedures); the basis for calculating tax shall be the taxable value, tax rate, and exchange rate at the time of registering the declaration for change of purpose of use as stipulated in Article 21 of this Circular.
After the change of intended use, the sale, gifting, or donation of these goods in the Vietnamese market does not require customs procedures.
b.2) In cases where the export processing enterprise (EPE) chooses to carry out import and export procedures on-site as stipulated in Article 86 of this Circular, the EPE shall carry out export procedures on-site; the domestic enterprise shall carry out import procedures on-site and pay all applicable taxes. At the time of carrying out import and export procedures on-site, the export and import goods management policy shall not apply, except for goods subject to management under specific conditions, standards, and specialized inspections not yet implemented upon initial import; goods managed by licenses must be approved in writing by the import licensing authority.
c) In case of destruction, the procedure shall be carried out in accordance with point d, Article 64 of this Circular .”
56. Add points c and d to clause 5 of Article 82 as follows:
“c) Warehouses and storage facilities of traders that have been granted temporary import/re-export business codes by the Ministry of Industry and Trade;
d) Customs clearance points and locations for inspecting export goods at the border.”
57. Add point c to clause 1 of Article 83 as follows:
“c) Goods temporarily imported and re-exported that have undergone customs procedures must be fully assembled at the export and import goods inspection locations; bonded warehouses at the temporary import or re-export border gate area and re-exported through the border gate within the permitted storage period in Vietnam. During the waiting period for re-export, the goods must be stored at the locations specified in Clause 5, Article 82 of this Circular;”
58. Clauses 3, 4, and 5 of Article 86 are amended and supplemented as follows:
3. Customs documents
Customs procedures for goods exported and imported on-site shall be carried out in accordance with the provisions of Article 16 of this Circular.
In cases where goods are traded between domestic enterprises and export processing enterprises or enterprises in free trade zones, the customs declarant shall use a value-added tax invoice or sales invoice as prescribed by the Ministry of Finance instead of a commercial invoice. However, in the case of financial leasing to export processing enterprises or enterprises in free trade zones, the customs declarant is not required to submit a commercial invoice, value-added tax invoice, or sales invoice.
4. Within 15 working days from the date of customs clearance of exported goods, the local importer must complete customs procedures.
5. Customs procedures
a) Responsibilities of the exporter:
a.1) Fill out the export customs declaration and combined transport declaration, clearly indicating in the "Destination for bonded transport" box the location code of the Customs Sub-department handling the import customs procedures, and in the "Internal management number of the enterprise" box on the export declaration, you must enter as follows: #&XKTC or in the "Other notes" box on the paper customs declaration;
a.2) Carry out the procedures for exporting goods as prescribed;
a.3) Notify the importer that the export customs procedures have been completed so that the importer can carry out the import procedures and deliver the goods to the importer;
a.4) Receive information on the completed on-site import declaration from the local importer to carry out the subsequent procedures.
b) Responsibilities of the importer:
b.1) Declare import customs declaration information within the prescribed time limit, clearly stating the corresponding on-site export customs declaration number in the "Internal Enterprise Management Number" box as follows: #&NKTC#& corresponding on-site export customs declaration number or in the "Other Notes" box on the paper customs declaration;
b.2) Carry out import procedures for goods in accordance with regulations;
b.3) Immediately after completing the on-site import procedures, notify the on-site exporter that the procedures have been completed so that they can proceed with the next steps;
b.4) Goods may only be used in production and consumption after the imported goods have been cleared through customs.
c) Responsibilities of the customs authority where export procedures are carried out:
c.1) Carry out customs procedures for exported goods in accordance with the provisions of Chapter II of this Circular;
c.2) Monitor customs declarations for on-site export that have completed customs procedures but have not yet undergone on-site import procedures, and notify the Customs Sub-department where import procedures are expected to be carried out for management, monitoring, and urging the on-site importer to complete the customs procedures.
d) Responsibilities of the customs authority where import procedures are carried out:
d.1) Receive and inspect according to the classification results of the System. In cases where physical inspection of goods is required, if the goods have already been physically inspected at the export customs branch, the import customs branch is not required to conduct a physical inspection of the goods;
d.2) For goods exported or imported on-site as designated by foreign traders, a monthly summary and list of on-site import customs declarations that have been cleared shall be compiled according to Form No. 01/TB-XNKTC/GSQL, Appendix V issued with this Circular, and sent to the tax authority directly managing the organization or individual importing on-site;
d.3) Coordinate with the Customs Sub-department where export procedures are carried out to urge local importers to complete customs procedures.”
59. Article 91 is amended and supplemented as follows:
Article 91. Customs management of goods entering and leaving bonded warehouses
1. Customs procedures for goods imported from abroad into bonded warehouses.
a) Responsibilities of the customs declarant:
a.1) Declare the import customs declaration form according to the information criteria specified in Appendix II and the provisions of Clause 1, Article 51c of this Circular.
In cases where customs declarations are made on paper as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, amended and supplemented by Clause 12, Article 1 of Decree No. 59/2018/ND-CP , the customs declarant shall declare and submit two original copies of the import customs declaration form HQ/2015/NK in Appendix IV issued with this Circular;
a.2) Submit one copy of the bill of lading or other equivalent transport documents as prescribed by law (except for goods imported through land border checkpoints);
a.3) Submit one copy of the Certificate of Temporary Import and Re-export Code issued by the Ministry of Industry and Trade for goods subject to conditional temporary import and re-export business as prescribed by the Ministry of Industry and Trade;
a.4) Submit one original copy of the Certificate of Specialized Inspection as prescribed by law on specialized management and inspection.
In cases where the specialized inspection and management agency sends the Specialized Inspection Certificate in electronic form through the National Single Window Portal, the customs declarant is not required to submit it when carrying out customs procedures;
b) Responsibilities of the Customs Sub-department managing bonded warehouses:
Carry out customs procedures as prescribed in Section 3, Chapter II of this Circular and perform the tasks as prescribed in Point a.1, Clause 4, Article 51c of this Circular;
c) The date goods are brought into the bonded warehouse is the date the customs authority updates the destination information of the imported shipment on the System;
d) Goods sent to bonded warehouses for export to other countries, which are required to have a Temporary Import/Re-export Code Certificate from the Ministry of Industry and Trade, may only be sent to bonded warehouses in the province or city where the import or export border gate is located;
d) Goods from foreign countries brought into bonded warehouses may only be imported through border gates as stipulated by the Prime Minister and guided by the Ministry of Industry and Trade.
2. Customs procedures for goods brought from a free trade zone or from the domestic market into a bonded warehouse.
a) Responsibilities of the customs declarant:
a.1) Carry out customs procedures for goods transported in combination to move from the free trade zone into a bonded warehouse as prescribed in Clause 1, Article 51c of this Circular , or customs procedures for export declarations under the corresponding type to move goods from the domestic market into a bonded warehouse as prescribed in Chapter II of this Circular;
a.2) Comply with the provisions of Clause 2, Article 52a of this Circular when bringing goods into bonded warehouses.
b) Responsibilities of the Customs Sub-department managing bonded warehouses:
b.1) Conduct inspections and monitoring of goods entering, storing, and leaving bonded warehouses in accordance with the provisions of Article 52a of this Circular;
b.2) Implement the provisions in point a.2, clause 3, Article 51c of this Circular.
c) The date goods are received into the bonded warehouse is the date the customs authority confirms that the goods have passed through the customs supervision area on the System.
3. Customs procedures for goods leaving bonded warehouses for export abroad.
a) Responsibilities of the customs declarant:
a.1) Conduct independent transport declarations for goods transported under customs supervision as prescribed in Clause 2, Article 51b of this Circular;
a.2) Submit one copy of the Warehouse Release Form prepared by the enterprise in accordance with accounting laws, which specifically records the goods released from the warehouse for each warehouse receipt;
a.3) Comply with the provisions of Clause 2, Article 52a of this Circular when removing goods from bonded warehouses.
b) Responsibilities of the Customs Sub-department managing bonded warehouses:
b.1) Perform the duties of the Customs Sub-department where the goods are transported from, as stipulated in Clause 3, Article 51b of this Circular, and monitor the feedback from the Customs Sub-department at the export border gate;
b.2) Conduct inspections and monitoring of goods entering, storing, and leaving bonded warehouses in accordance with the provisions of Article 52a of this Circular.
c) Goods exported from bonded warehouses (including goods sent from bonded warehouses via express delivery or postal services) may only be exported through border gates as stipulated by the Prime Minister and guided by the Ministry of Industry and Trade;
d) After goods from bonded warehouses are brought into the customs supervision area at the export border gate, the Customs Sub-department at the export border gate is responsible for supervising the goods until they are actually exported from Vietnamese territory. If more than 15 days have passed since the goods arrived at the export border gate but have not yet been exported, or if there is a change in the export border gate, the Customs Sub-department at the export border gate must notify the Customs Sub-department managing the bonded warehouse to coordinate monitoring. For goods exported from bonded warehouses through land and river border gates, confirmation that the goods have passed the supervision area is updated in the System after the goods have passed through the export border gate area into the importing country.
4. Customs procedures for goods exported from bonded warehouses for import into the domestic market or into a duty-free zone, or for temporary import for sale in duty-free shops.
a) Responsibilities of the customs declarant:
a.1) Declare the import customs declaration form according to the information criteria specified in Form No. 1, Appendix II, issued together with this Circular;
a.2) Carry out the import customs procedures corresponding to each type of import as prescribed in Chapter II of this Circular.
In cases where the customs declarant is the owner of the goods stored in a bonded warehouse, the documents that must be submitted or presented in the customs dossier are the documents used when importing goods from abroad into the bonded warehouse;
a.3) Conduct monitoring as prescribed in Clause 4, Article 52 of this Circular.
b) Responsibilities of the Customs Sub-department managing bonded warehouses:
b.1) Carry out import customs procedures as prescribed in Chapter II of this Circular;
b.2) Implement the provisions in point d.1, clause 4, Article 52 of this Circular;
b.3) Conduct inspections and monitoring of goods entering, storing, and leaving bonded warehouses in accordance with the provisions of Clause 4, Article 52 of this Circular;
b.4) Perform the tasks as prescribed in point a.2, clause 4, Article 51c of this Circular.
c) The following types of goods are not permitted to be imported into the domestic market from bonded warehouses:
Goods listed in the Import Goods List requiring customs procedures at the import border gate as stipulated in Decision No. 15/2017/QD-TTg dated May 12, 2017, of the Prime Minister promulgating the list of goods requiring customs procedures at the import border gate, are not allowed to be imported into the domestic market from bonded warehouses (except for bonded warehouses located within seaports, land border gates, and international airports).
In the case of imported goods as stipulated in Article 2 of Decision No. 15/2017/QD-TTg being brought into bonded warehouses, customs procedures shall be carried out at the Customs Sub-department managing the bonded warehouse or the corresponding Customs Sub-department as stipulated in Article 2 of Decision No. 15/2017/QD-TTg for distribution into the domestic market.
5. Customs procedures for goods leaving bonded warehouses for transport to other bonded warehouses.
a) Goods brought to the (former) bonded warehouse shall undergo customs procedures as prescribed in Clause 4 of this Article;
b) Goods brought into (new) bonded warehouses shall undergo customs procedures as prescribed in Clause 1 of this Article;
c) The storage period for goods in a bonded warehouse is calculated from the date the goods were brought into the (old) bonded warehouse.
6. For goods transported from border gates, from one bonded warehouse or from other locations to another bonded warehouse and vice versa, but where these locations are all under the management of the same Customs Sub-department , the supervision of goods transported between these locations shall be regulated by the Director of the Customs Department .
7. In cases where there are signs of legal violations, the Head of the Customs Sub-department managing the bonded warehouse shall decide on the physical inspection of goods before they are brought into or taken out of the bonded warehouse. The inspection results shall be recorded on the Inspection Results Form according to mẫu số 06/PGKQKT/GSQL in Appendix V issued with this Circular.
8. The transfer of ownership of goods stored in bonded warehouses is carried out by the owner of the goods upon the transaction of buying and selling goods as stipulated in Clause 8, Article 3 of the Commercial Law . The bonded warehouse owner shall notify the Customs Sub-department managing the bonded warehouse in writing about the transfer of ownership of the goods stored in the bonded warehouse for management and monitoring purposes; no bonded warehouse import or export procedures are required. The storage period for goods in the bonded warehouse is calculated from the date the goods are brought into the bonded warehouse according to the warehouse lease contract signed between the bonded warehouse owner and the former owner of the goods.
9. Reporting on goods imported, exported, and in bonded warehouse inventory in cases where the management and supervision of goods entering and leaving bonded warehouses have not been implemented as prescribed in Clause 4 of Article 52 or Clause 2 of Article 52a of this Circular.
a) The bonded warehouse owner is solely responsible for monitoring and settling the bonded warehouse lease contract with the goods owner. Periodically, on the 15th of the first month of the following quarter, the bonded warehouse owner shall notify the Customs Sub-department managing the bonded warehouse in writing about the status of goods and the operation of the bonded warehouse according to Form No. 24/BC-KNQ/GSQL, Appendix V issued with this Circular; the Customs Sub-department shall compile the report and submit it to the Customs Department for consolidation and forwarding to the General Department of Customs on the 25th of the first month of the quarter;
b) The Customs Sub-department managing the bonded warehouse is responsible for monitoring goods imported, exported, and in stock based on information from customs declarations for goods entering the warehouse and the bonded warehouse owner's import/export goods management software; the duration of goods storage in the bonded warehouse, compared with notifications on the status of goods and the operation of the bonded warehouse. If there is doubt about the amount of goods in stock, the Head of the Customs Sub-department managing the bonded warehouse shall decide to conduct a physical inspection of the inventory, comparing it with the data on the bonded warehouse owner's import/export goods management software.
10. Once a year, the Customs Department conducts an inspection of the operation of bonded warehouses and the compliance with customs laws by bonded warehouse owners, and reports the inspection results to the General Department of Customs . In case of detecting signs of legal violations, the Customs Department conducts surprise inspections of bonded warehouses.
11. Procedures for changing the export customs point or returning goods sent to bonded warehouses that have been taken to the export customs point but could not be exported or could only be partially exported are as follows:
a) Customs documents:
a.1) Independent transport declaration;
a.2) A written request from the customs declarant to bring goods to a bonded warehouse for storage pending export, clearly stating the name and address of the bonded warehouse and the expected storage time (the total storage time within Vietnamese territory must not exceed the time stipulated in Clause 1, Article 61 of the Customs Law ): 01 original copy;
a.3) Notification of approval of transport declaration (when goods are released from bonded warehouse and brought to the export customs checkpoint).
b) Customs procedures shall be carried out in accordance with the guidelines in Article 51b of this Circular:
In addition, the Customs Sub-department at the export border gate and the Customs Sub-department managing the bonded warehouse shall implement the following:
b.1) In cases where the consignment has not yet been brought into the customs supervision area at the export border gate: Based on the written request from the customs declarant to return the goods to the bonded warehouse, the Customs Sub-department managing the bonded warehouse will inspect the seals and documents of the consignment to process the entry of the goods into the bonded warehouse as prescribed. Simultaneously, a written notification will be sent to the Customs Sub- department at the export border gate confirming the goods have been returned to the bonded warehouse , allowing for the settlement of the independent transport declaration on the system by updating the information on the goods transported.
b.2) In cases where the consignment has been brought into the customs supervision area but the enterprise requests to return the entire consignment to the original bonded warehouse or the bonded warehouse at the export border gate: The export border gate customs branch shall inspect and verify the quantity of goods that have arrived at the export border gate, and at the same time require the customs declarant to register a new independent transport declaration to transport the goods to the bonded warehouse. If the goods are sent to a bonded warehouse in the export border gate area, the export border gate customs branch shall notify the customs branch managing the original bonded warehouse in writing to coordinate monitoring;
b.3) In cases where a consignment has been brought into the customs supervision area, and the enterprise requests to export a portion, with the remaining goods sent to a bonded warehouse at the export border gate or returned to the original bonded warehouse: The customs branch at the export border gate will inspect and supervise the quantity of goods exported through the export border gate, and at the same time require the customs declarant to register a new independent transport declaration for the remaining goods to transport them to the bonded warehouse. If the goods are sent to a bonded warehouse in the export border gate area, the customs branch at the export border gate will notify the customs branch managing the original bonded warehouse in writing to coordinate monitoring.
60. Point b of Clause 1, Article 93 is amended and supplemented as follows:
“b) Responsibilities of the customs declarant:
b.1) Complete the customs declaration form according to the information fields specified in Appendix II issued with this Circular;
b.2) Submit the export and import documents as prescribed in Article 16 of this Circular , in which for each delivery and receipt, the customs declarant must have documents certifying the delivery and receipt of goods (sales invoice, commercial invoice, warehouse release slip, etc.) and must prepare a Summary Table of documents certifying the delivery and receipt of goods according to mẫu số 27/THCT-KML/GSQL Appendix V issued with this Circular and submit it to the customs authority when carrying out customs procedures.
In addition, for certain specific items, the customs declarant is responsible for:
b.2.1) For electricity exports and imports, the customs declarant is responsible for coordinating with the customs authority and relevant units to finalize monthly electricity consumption data on the first day of the following month. After finalizing the data, a record confirming the meter readings and electricity delivery and receipt volume must be prepared, with confirmation from the participating parties. Within 30 days from the date of meter reading confirmation, the customs declarant must declare the goods and submit the record confirming the meter readings and electricity delivery and receipt volume, with confirmation from the participating parties, along with the customs dossier as prescribed in Article 16 of this Circular;
b.2.2) For petroleum products supplied to aircraft departing the country, customs procedures must be completed within 30 days and within the quantity specified in the temporary import declaration.
61. Article 94 is amended and supplemented as follows:
Article 94. Procedures for importing goods for financial leasing.
1. Imported goods for entities entitled to import duty exemption under financial leasing as stipulated in Articles 14, 16, 17, and 19 of Decree No. 134/2016/ND-CP
a) Leasing companies importing goods from abroad into Vietnam must follow the following import procedures:
a.1) Customs documents: To be prepared in accordance with the provisions of Clause 4, Article 16 of this Circular;
a.2) Location for customs clearance procedures: This shall be carried out in accordance with the provisions of point a, clause 2, Article 85 of this Circular;
a.3) Customs procedures: Follow the regulations in Chapter II of this Circular; the "Notes" section should include the financial lease contract number/contract date/expected contract expiration date, and the name of the financial leasing company.
Goods imported from abroad by a financial leasing company must be handed over to the financial lessee for immediate use upon customs clearance.
b) The customs branch where the declaration is registered shall carry out customs procedures for imported goods in accordance with the provisions of Chapter II of this Circular;
c) After the financial lease contract ends, if the leased goods are not used for the purpose for which they were exempted from tax, the financial leasing company must declare and pay tax in accordance with the instructions in Article 21 of this Circular.
2. Imported goods for lease by export processing enterprises and enterprises in free trade zones.
a) Procedures for importing goods under financial leasing arrangements from abroad into Vietnam:
Financial leasing companies carry out import procedures for goods to be leased to export processing enterprises and enterprises in free trade zones, for use only within the free trade zone, specifically as follows:
a.1) Customs documents: To be prepared in accordance with the provisions of Clause 3, Article 16 of this Circular;
a.2) Location for customs procedures: To be carried out at the Customs Sub-department managing the Export Processing Zone Enterprise, or enterprises in the free trade zone leasing assets:
a.2.1) For cases where the export processing enterprise uses financial leasing: follow the provisions of point b.1, clause 1, Article 58 of this Circular;
a.2.2) For cases where enterprises in the free trade zone use financial leasing: follow the provisions of point a, clause 2, Article 90 of this Circular.
a.3) Customs procedures: These shall be carried out in accordance with the provisions of Chapter II of this Circular; the "Notes" section shall declare the financial lease contract number/contract date/expected contract expiration date, and the name of the financial leasing company; the declared value on the customs declaration shall be in accordance with the provisions of Appendix II of Circular No. 39/2015/TT-BTC ; the taxable value, tax calculation time, and tax calculation method shall be in accordance with the provisions of Articles 4 and 5 of Circular No. 39/2015/TT-BTC .
Imported goods from abroad by financial leasing enterprises must be delivered directly to export processing enterprises or enterprises in free trade zones upon customs clearance and must be kept in their original condition until the financial leasing enterprise and the export processing enterprise or enterprise in the free trade zone complete customs procedures as stipulated in point b of this clause.
b) Procedures for goods delivery and receipt between financial leasing companies and export processing enterprises/enterprises in free trade zones:
b.1) Customs documents: In accordance with the provisions of Article 16 of this Circular , an additional copy of the financial lease contract must be submitted to the import dossier when export processing enterprises or enterprises in non-tariff zones carry out import procedures. Commercial invoices, VAT invoices, or sales invoices are not required. In cases where exported goods require a license, the enterprise is not required to submit the license in the customs dossier when carrying out on-site export procedures.
b.2) Location for customs procedures: To be carried out at the Customs Sub-department managing the Export Processing Zone Enterprise or the enterprise in the free trade zone under financial lease;
b.3) Customs procedures: These shall be carried out in accordance with the provisions of Article 86 of this Circular; the customs value shall be declared according to the price stated in the sales contract between the financial leasing enterprise, the financial lessee, and the foreign supplier. The invoice classification field shall be B, the invoice number/date field shall be left blank, and the "Notes" field shall be filled in specifically:
The on-site export customs declaration states: "Goods leased to (name of lessee) under financial lease contract number…".
The on-site import customs declaration states: "Goods leased from (name of leasing company) under lease agreement number…".
c) In cases where a financial leasing enterprise imports goods from abroad into the domestic market and then exports them to an export processing zone or a non-taxable zone enterprise, the financial leasing enterprise must carry out customs procedures, declare, and pay import taxes as prescribed.
After exporting goods to the export processing zone, businesses within the free trade zone and leasing companies are entitled to a refund of import duties paid at the import stage. If the imported goods are returned to the domestic market, the leasing company must declare and pay import duties as prescribed.
3. Imported goods leased to other partners.
In cases where a financial leasing enterprise imports goods to lease to another partner (not falling under the cases specified in Clauses 1 and 2 of this Article), when carrying out import procedures, the financial leasing enterprise must declare and pay import tax as prescribed.
4. Goods imported directly from leasing companies abroad.
Customs procedures shall be carried out in accordance with the provisions of Chapter II of this Circular. The declared value on the customs declaration form shall be in accordance with the provisions of Appendix II of Circular No. 39/2015/TT-BTC , and the taxable value, time of tax calculation, and method of tax calculation shall be in accordance with the provisions of Articles 4 and 5 of Circular No. 39/2015/TT-BTC .”
62. The title of Chapter VII is amended and supplemented as follows:
"TAX EXEMPTIONS, TAX REDUCTIONS, TAX REFUNDS, AND TAX MANAGEMENT FOR EXPORTED AND IMPORTED GOODS"
63. Article 129 is amended and supplemented as follows:
Article 129. Procedures for receiving and processing tax refund and tax exemption applications .
1. Responsibilities of taxpayers
a) Fully declare all information requesting a tax refund according to the information criteria specified in Form No. 01, Appendix IIa issued with this Circular, and submit it to the customs authority where the tax amount for which a refund is requested originated, through the Customs Electronic Data Processing System;
b) In the case of paper documents, taxpayers submit a letter requesting a tax refund using form No. 09, Appendix VII issued with Decree No. 134/2016/ND-CP, along with supporting documents as prescribed in Articles 33, 34, 35, 36, and 37 of Decree No. 134/2016/ND-CP .
2. Customs authorities shall receive and process tax refund applications in accordance with the provisions of Articles 59 and 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented by Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012.
a) Receiving the application:
a.1) The customs authority receives the tax refund application through the Customs Electronic Data Processing System. The system automatically responds to the taxpayer, confirming acceptance of the tax refund application.
If the system determines that the file is incomplete, it will notify the taxpayer to supplement the necessary information as required by tax management laws.
a.2) In the case of receiving paper documents, the receiving officer shall receive the documents, stamp them as received, and record them in a separate logbook;
a.3) In cases where tax refund applications are submitted via postal service, the provisions of Clause 2, Article 59 of the Law on Tax Administration No. 78/2006/QH11 shall apply .
b) File classification:
b.1) Tax refund applications are classified into two types: Refund first, audit later; audit first, refund later;
b.2) The customs authority classifies tax refund applications through the Electronic Data Processing System, and the system automatically provides feedback on the classification results to the taxpayer.
In cases where paper documents are received, the customs authority shall classify the documents in accordance with the provisions of Clause 18, Article 1 of Law No. 21/2012/QH13 on Tax Administration amending and supplementing Article 60 of Law No. 78/2006/QH11 on Tax Administration , and Clause 2 , Article 41 of Government Decree No. 83/2013/ND-CP dated July 22, 2013, detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration .
3. Tax refund application first, audit later.
a) The customs authority checks the conditions for tax refund according to the law on tax administration, the amount of tax requested by the taxpayer against the amount of tax already collected, and the taxpayer's tax debt status on the System; compares the information in the tax refund application with the information on the Customs Electronic Data Processing System to determine the conditions for tax refund, the amount of tax to be refunded, and processes as follows:
a.1) In cases where the application file lacks sufficient information for tax refund processing, the customs authority will notify the taxpayer through the Customs Electronic Data Processing System to supplement the necessary information in accordance with the law on tax administration;
a.2) In cases where the conditions for tax refund are not met, the customs authority will notify the taxpayer of the reason for not refunding the tax through the Customs Electronic Data Processing System.
b) In the case of paper documents, the customs authority will examine the tax refund request letter and accompanying documents, compare them with tax policies and laws on tax administration, and information on the Customs Electronic Data Processing System to determine the conditions for tax refund and the amount of tax to be refunded.
In cases where additional information is required for tax refund, the customs authority shall notify the taxpayer using Form No. 11/TBBSHS/TXNK, Appendix VI . If the conditions for tax refund are not met, the customs authority shall notify the taxpayer using Form No. 12/TBKTT/TXNK, Appendix VI, issued together with this Circular.
c) The taxpayer's explanation may be provided through the Customs Electronic Data Processing System, in writing, or directly to the customs authority. If the taxpayer provides a direct explanation, the customs authority shall prepare a working record using form No. 18/BBLV/TXNK in Appendix VI issued with this Circular.
In cases where explanations or supplementary documents have been provided but the conditions for pre-refund and post-inspection are still not met, the customs authority will transfer the file to the pre-inspection and post-refund category as stipulated in Clause 2, Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented by Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012;
d) Within 06 (six) working days from the date of receiving complete tax refund documents as prescribed in Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented by Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012, the customs authority must issue a tax refund decision according to mẫu số 10/QĐKTT/TXNK in Appendix VI issued with this Circular, send the tax refund decision to the taxpayer and relevant units (if any) through the Electronic Data Processing System or send a paper copy of the tax refund decision;
d) Post-issuance inspection at the taxpayer's premises shall be conducted in accordance with the provisions of Article 143 of this Circular . The inspection period shall be as prescribed in Clause 3, Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented by Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012. The unit conducting the post-clearance inspection shall send a notification of the inspection results to the Customs Sub-department that issued the tax refund decision to implement the following:
d.1) The inspection results determined that the taxpayer was eligible for a tax refund. The Customs Sub-department issued a tax refund decision, recorded the inspection results in the tax refund file, and updated the inspection results in the System;
d.2) If the inspection results determine that the taxpayer is not eligible for a tax refund, the customs authority shall revoke the tax refund decision, determine the tax, and impose administrative penalties (if any) in accordance with the law;
d.3) In cases where the inspection results determine that the amount of tax already refunded is less than the amount of tax to be refunded, the Customs Sub-department that issued the tax refund decision shall issue a supplementary tax refund decision according to mẫu số 10/QĐKTT/TXNK in Appendix VI issued with this Circular.
4. Documents subject to pre-audit, tax refund later.
a) Cases where tax is audited first and refunded later include:
a.1) Cases stipulated in point b, clause 1, Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented by clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012; clause 2, Article 41 of Decree No. 83/2013/ND-CP ;
a.2) Taxpayers who, within 12 (twelve) months prior to the date of submitting the tax refund application, have been determined by the customs authority to have committed customs violations that have been processed more than 02 (two) times (including acts of incorrect declaration leading to underpayment of tax or overpayment of tax exempted, reduced, refunded, or not collected) with fines exceeding the authority of the Head of the Customs Sub-department as prescribed by law on handling administrative violations;
a.3) Taxpayers who, within 24 (twenty-four) months prior to the date of filing the tax refund application, have been determined by the customs authority to have been penalized for tax evasion, tax fraud, smuggling, or illegal transportation of goods across the border;
a.4) Taxpayers subject to enforcement of administrative tax decisions as prescribed in Clause 1, Article 26 of Decree No. 127/2013/ND-CP ;
a.5) Goods subject to excise tax;
a.6) Imported goods that must be re-exported back to the foreign country (or re-exported to a third country or re-exported to a free trade zone), and exported goods that must be re-imported into Vietnam through different customs checkpoints.
b) Inspection procedure:
On-site inspections at taxpayers' premises are conducted in accordance with the provisions of Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012, specifically as follows:
b.1) Within 05 (five) working days from the date of notifying the taxpayer about the pre-refund inspection using form No. 21/TBKT/TXNK Appendix VI issued with this Circular, the customs authority must issue a Decision on inspection at the taxpayer's premises using form No. 22/QĐKT/TXNK Appendix VI issued with this Circular and send it to the taxpayer within 02 (two) working days from the date of signing.
Within 05 (five) working days from the date of sending the decision, the customs authority must conduct an inspection at the taxpayer's premises. The inspection time shall not exceed 05 (five) working days. Before conducting the inspection, the head of the inspection team must announce the inspection decision and prepare a Minutes of Announcement of the Inspection Decision according to mẫu số 23/BBCB/TXNK Appendix VI issued with this Circular with the authorized representative of the taxpayer;
b.2) The inspection process is conducted sequentially in the following steps and stops when there is sufficient basis to accurately determine the amount of tax refund the taxpayer is entitled to:
b.2.1) Examine customs records, tax refund records, documents, accounting books, payment documents, warehouse receipts, and warehouse delivery notes; compare the requested tax refund amount with the tax amount collected in the customs authority's centralized accounting system, and compare the information in the tax refund records with the information in the customs electronic data processing system related to the export and import declarations containing the tax amount requested by the taxpayer:
b.2.1.1) In cases of tax refund as stipulated in Article 35 of Decree No. 134/2016/ND-CP , the content of the taxpayer's declaration regarding depreciation rate, the method of calculating the depreciation rate in accounting records and documents, and the allocation of the value of goods during their use and storage in Vietnam shall be checked;
b.2.1.2) In cases of tax refund as stipulated in Article 36 of Decree No. 134/2016/ND-CP, if the initial inspection or the inspection of the production facility has not yet concluded, the production facility and the right to use machinery and equipment at the production facility must be inspected. The inspection must verify the conformity between the actual production usage norms recorded on the tax calculation report for imported raw materials and supplies ( Form No. 10, Appendix VII issued with Decree No. 134/2016/ND-CP) and the taxpayer's accounting books, documents, and technical records;
b.2.1.3) In cases of tax refunds for imported goods that must be re-exported; exported goods that must be re-imported; goods subject to special consumption tax; imported goods requiring a license; imported goods that must comply with regulations on quarantine, food safety and hygiene, and quality control, the customs authority shall examine the tax refund application, supporting documents, accounting records, and payment documents; and compare the requested tax refund amount with the tax amount collected in the customs authority's centralized accounting system and other relevant management programs.
b.2.2) Inspect the documents, records, and other data related to exported and imported goods as prescribed in Article 16 and Article 16a of this Circular.
c) Processing the test results:
c.1) Prepare an inspection report using form No. 24/BBKT/TXNK in Appendix VI issued with this Circular within 05 (five) working days from the date of completion of the inspection at the taxpayer's premises.
For complex cases where the inspection cannot be completed within 05 (five) days, and an extension is needed for verification and document collection, at least one (1) day before the end of the inspection period, the head of the inspection team must report in writing to the person who signed the Inspection Decision to issue a Decision to extend the inspection period according to mẫu số 25/QĐGH/TXNK Appendix VI issued with this Circular, with the extension period not exceeding 05 (five) working days. The head of the inspection team shall announce the Decision to extend the inspection period and prepare a record of the announcement of the decision as prescribed in point b, clause 4 of this Article;
c.2) Prepare a draft inspection conclusion and send it to the taxpayer within 3 (three) days from the date of the inspection report, using form No. 26/KLKT/TXNK in Appendix VI issued with this Circular, or send it by fax or registered mail, or deliver it directly to the taxpayer.
In case the taxpayer disagrees with the draft inspection conclusion of the customs authority, within 05 (five) working days from the date of receiving the draft inspection conclusion, the taxpayer must send a written explanation to the customs authority through the Customs Electronic Data Processing System or send a written explanation in paper form to the customs authority;
c.3) Within 05 (five) working days from the date the taxpayer's explanation period expires, the Head of the Customs Sub-department shall issue the inspection conclusion.
In cases where eligibility for tax refund is met, the Customs Sub-department shall issue a Tax Refund Decision ( Form No. 10/QDKTT/TXNK, Appendix VI issued with this Circular) and send it to the taxpayer and relevant agencies through the Customs Electronic Data Processing System. In case of system malfunction or paper documents, the customs authority shall send a paper copy of the Tax Refund Decision to the taxpayer and relevant agencies.
In cases where the taxpayer is not eligible for a tax refund, the customs authority shall notify the taxpayer through the System or in writing of the ineligibility for a tax refund using Form No. 12/TBKTT/TXNK, Appendix VI issued with this Circular.
5. The processing of tax refunds for taxpayers shall be carried out in accordance with the provisions of Article 132 of this Circular.
6. The time limit for processing applications in cases of pre-audit and post-refund is 40 (forty) days from the date of receipt of complete tax refund documents as prescribed in Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented by Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012.
7. Authority to issue decisions on on-site inspections at taxpayers' premises.
a) In the case of pre-inspection and post-refund procedures: The head of the customs branch where the tax amount for which a refund is requested originates issues the inspection decision;
b) In the case of tax refund applications processed first and inspections conducted later: The Director of the Provincial/City Customs Department shall decide to conduct post-refund inspections based on risk management principles within 10 (ten) years from the date of issuance of the tax refund decision as stipulated in Article 143 of this Circular.
8. Responsibilities of taxpayers
Accurately, truthfully, and completely declare, submit documents, provide explanations, and supply information on time, and be legally responsible for tax refund applications as stipulated in Article 7 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented by Clause 4, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012; update and respond to information fully and on time; comply with tax handling decisions, and pay taxes, late payment penalties, and fines on time as prescribed by the law on tax administration.
9. The procedures for receiving and processing applications for non-taxable items shall be the same as the procedures for receiving and processing applications for tax refunds.
64. Article 131 is amended and supplemented as follows:
Article 131. Procedures for handling overpaid taxes, late payment penalties, and fines.
1. Taxes, late payment penalties, and fines on exported and imported goods that are determined to be overpaid are governed by the provisions of Article 47 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented by Clause 13, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012; and point a, Clause 1, Article 29 of Decree No. 83/2013/ND-CP .
2. Responsibilities of taxpayers
Taxpayers must fully declare all information required in Form No. 03, Appendix IIa, issued with this Circular, and submit it to the customs authority via the Customs Electronic Data Processing System.
In the case of paper-based applications, taxpayers must submit a letter requesting a tax refund using form No. 27/CVĐNHNT/TXNK, Appendix VI, issued with this Circular.
3. Responsibilities of the customs authority
The customs authority where the overpaid tax, late payment penalties, or fines arise will conduct an inspection through its electronic data processing system. If the taxpayer's declaration is deemed accurate, the authority will notify the taxpayer that the declaration has been accepted. If the declaration is found to be inaccurate, the customs authority will notify the taxpayer that the declaration has been rejected through the Customs Electronic Data Processing System.
In cases where the customs authority receives, checks, and compares the taxpayer's request with the provisions of tax management law, if it determines that the conditions for refunding overpaid tax, late payment penalties, or fines are not met, the customs authority shall notify the taxpayer using form No. 12/TBKTT/TXNK in Appendix VI issued with the Circular within 8 working hours.
Within 05 (five) working days from the date of receiving a valid letter from the taxpayer requesting a refund of overpaid tax, late payment interest, and fines, the customs authority shall issue a decision to refund overpaid tax, late payment interest, and fines according to mẫu số 09/QĐHT/TXNK Appendix VI and notify the taxpayer. In case the conditions for tax refund are not met, a notification shall be issued according to mẫu số 12/TBKTT/TXNK Appendix VI issued with this Circular.
4. The handling of overpaid taxes, late payment penalties, and fines that are eligible for refund shall be carried out in accordance with the provisions of Article 132 of this Circular. The amount of overpaid value-added tax shall be processed simultaneously with import tax (if any).”
65. Article 132 is amended and supplemented as follows:
Article 132. Handling of refunded tax amounts, late payment penalties, and fines .
1. Regarding the refund of taxes and penalties from the customs authority's deposit account, based on the taxpayer's request, the customs authority will verify and cross-check the information on the System and process it as follows.
a) The taxpayer no longer owes taxes, late payment penalties, fines, and other payable amounts, including outstanding fees and charges (except for fees and charges arising from tax returns filed in the current month up to the 10th of the following month):
a.1) In cases where the taxpayer requests a refund: The customs authority, based on the tax and penalty refund decision, prepares a payment order and sends it to the State Treasury to make the refund to the taxpayer;
a.2) In cases where the taxpayer requests offsetting against the tax payable on subsequent declarations: After the taxpayer incurs tax payable and submits a written request for offsetting, the customs authority, based on the refund decision and the taxpayer's request, prepares a document adjusting the state budget revenue or a payment order to send to the State Treasury to carry out the refund and offsetting against the payable amount. If there is still a refund to be made, it shall be carried out according to the provisions of point a.1 of this section.
b) Taxpayers who still owe taxes, late payment penalties, fines, and other payable amounts, including outstanding fees and charges (except for fees and charges arising from declarations in the month up to the 10th of the following month), must pay these amounts to the state budget:
b.1) In cases where the taxpayer requests offsetting, the customs authority shall prepare a payment order and send it to the State Treasury to pay into the state budget on behalf of the taxpayer;
b.2) In cases where the taxpayer does not request offsetting but the customs authority discovers that the taxpayer still has outstanding obligations to pay taxes, late payment penalties, fines, and other payable amounts, including fees and charges: the customs authority shall process the matter in accordance with the provisions of point b.1 of this section and notify the taxpayer using form No. 28/TBBT/TXNK in Appendix VI issued with this Circular;
b.3) If, after offsetting, there is still a surplus, it shall be refunded to the taxpayer in accordance with the provisions of point a.1 of this section.
2. Regarding the refund of taxes, late payment penalties, and fines from the state budget, based on the taxpayer's request, the customs authority shall conduct verification and reconciliation on the accounting system and process as follows.
a) The taxpayer no longer owes taxes, late payment penalties, fines, and other payable amounts, including outstanding fees and charges (except for fees and charges arising from tax returns filed in the current month up to the 10th of the following month):
a.1) In cases where the taxpayer requests a refund: the customs authority, based on the decision to refund tax, late payment penalties, and fines, shall prepare a Refund Order in accordance with the form prescribed in Circular No. 77/2017/TT-BTC dated July 28, 2017, of the Minister of Finance guiding the state budget accounting regime and state treasury operations, and send it to the State Treasury to process the refund to the taxpayer;
a.2) In cases where the taxpayer requests offsetting against the tax payable on subsequent declarations, the customs authority, based on the refund decision and the taxpayer's request, shall prepare a document adjusting the state budget revenue or a refund and offsetting order to send to the State Treasury to carry out the refund and offsetting against the payable amount. If a refund is still due, it shall be carried out according to the provisions of point a.1 of this section.
b) Taxpayers who still owe taxes, late payment penalties, fines, and other payable amounts, including outstanding fees and charges (except for fees and charges arising from declarations in the month up to the 10th of the following month), must pay these amounts to the state budget:
b.1) In cases where the taxpayer requests offsetting, the customs authority shall prepare a document adjusting the state budget revenue or a Refund and Offsetting Order in the form prescribed in Circular No. 77/2017/TT-BTC and send it to the State Treasury to pay into the state budget on behalf of the taxpayer;
b.2) In cases where the taxpayer does not request offsetting but the customs authority discovers that the taxpayer still has outstanding obligations to pay taxes, late payment penalties, fines, and other payable amounts, including fees and charges: the customs authority shall process the matter in accordance with the provisions of point b.1 of this section and notify the taxpayer using form No. 28/TBBT/TXNK in Appendix VI issued with this Circular;
b.3) If, after offsetting, there is still a surplus, it shall be refunded to the taxpayer in accordance with the provisions of point a.1 of this section.
c) When offsetting refunds against payments due within the same state budget year at the same customs agency, under the same budget classification, the customs agency shall prepare a document adjusting state budget revenue and record it in the accounting system as prescribed.
For cases eligible for tax refunds outside the fiscal year, or within the same fiscal year but under different customs units or different budget categories, the customs authority shall issue a refund order in accordance with the instructions in points a and b of this section.
3. Implementation period
The time limit for customs authorities to process refunds for taxpayers shall be in accordance with the provisions of Articles 129 and 131 of this Circular.
4. Regarding value-added tax refunds as stipulated in Clause 2 of this Article, taxpayers are responsible for declaring to the tax authority managing the enterprise the amount of value-added tax refunded by the customs authority in accordance with the law.
After issuing the tax refund decision, the customs authority provides the information to the tax authority.
66. Article 133 is amended and supplemented as follows:
Article 133. Late payment penalty
1. Taxpayers are required to pay late payment penalties in the following cases.
a) Late payment of taxes compared to the prescribed deadline, the extended deadline for tax payment, the deadline stated in the tax assessment decision and tax handling document of the competent authority;
b) Pay the remaining tax due to incorrect declaration of the amount of tax payable, the amount of tax exempted, the amount of tax reduced, or the amount of tax refunded;
c) Taxes may be paid in installments as stipulated in Article 134 of this Circular;
d) Exported and imported goods subject to tax are guaranteed for customs clearance or release in accordance with Article 9 of the Law on Export and Import Taxes and Article 4 of Decree No. 134/2016/ND-CP .
2. The credit institution providing the guarantee must pay late payment penalties if the taxpayer has not paid the tax to the state budget by the end of the guarantee period.
3. Credit institutions and authorized collection agencies must transfer collected tax revenue to the state budget on the same day or at the beginning of the next working day. If the collected tax revenue is not transferred to the state budget within the deadline, the credit institution or authorized collection agency must pay late payment penalties as prescribed.
4. How to determine the amount of late payment penalty.
a) Late payment penalty = Late payment penalty rate x Number of days late for tax payment x Amount of tax overdue;
b) The late payment penalty is calculated at 0.03% per day on the amount of tax overdue;
c) The number of days of late payment of tax is calculated from the day following the last day of the tax payment deadline, the extended tax payment deadline, the deadline stated in the tax assessment decision and the tax handling document of the competent authority, to the day immediately preceding the day the taxpayer or the authorized collection agency or credit institution pays the overdue tax amount into the state budget.
The customs authority will inspect the tax payment. If the amount of late payment already paid is less than the amount due, it will notify the taxpayer or the authorized collection agency or credit institution to pay the additional late payment penalty using Form No. 29/TBTCNCT/TXNK, Appendix VI issued with this Circular.
6. In cases where taxpayers are late in paying taxes as stipulated in Clause 4, Article 5 of the Law amending and supplementing a number of articles of the Laws on Taxation dated November 26, 2014, as amended and supplemented by Clause 3, Article 3 of the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 6, 2016, and Clause 1, Article 3 of Government Decree No. 100/2016/ND-CP dated July 1, 2016, detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration , no tax enforcement shall be carried out and no late payment penalty shall be charged during the period when the State budget has not yet made the payment. The amount of tax not subject to late payment penalty shall be calculated on the outstanding tax amount but shall not exceed the amount of tax yet to be paid by the State budget.
7. If, after 30 days from the deadline for tax payment, the taxpayer, credit institution, or authorized collection agency has not paid the tax and late payment penalties, the customs authority shall notify the taxpayer, credit institution, or authorized collection agency of the amount of tax and late payment penalties (estimated up to the date of notification) using Form No. 57 and Form No. 58 of the Appendix attached to Circular No. 155/2016/TT-BTC dated October 20, 2016, of the Minister of Finance detailing the implementation of Decree No. 127/2013/ND-CP dated October 15, 2013, of the Government on administrative sanctions and enforcement of administrative decisions in the field of customs and Decree No. 45/2016/ND-CP dated May 16, 2016, of the Government amending and supplementing a number of articles of Decree No. Decree No. 127/2013/ND-CP or on the Customs Department's electronic portal.”
67. Article 134 is amended and supplemented as follows:
Article 134. Installment payment of outstanding tax debts
1. Taxpayers who owe taxes for more than 90 days from the expiration date of the tax payment deadline, the extended tax payment deadline, the deadline stated in the tax assessment decision and the tax handling document of the competent authority, and for whom the customs authority has issued a decision to enforce the administrative tax decision in the customs field, may pay the outstanding tax debt in installments over a maximum period of 12 months from the start date of the tax enforcement period if they meet the conditions stipulated in Clauses 1 and 2 of Article 39 of Government Decree No. 83/2013/ND-CP dated July 22, 2013, as amended and supplemented by Clause 3 of Article 3 of Government Decree No. 100/2016/ND-CP . The taxpayer shall register and commit to paying the outstanding tax debt in installments according to the following rates:
a) For tax arrears ranging from over 500,000,000 VND to 1,000,000,000 VND, the maximum installment payment period is no more than 3 months;
b) For tax arrears exceeding VND 1,000,000,000 up to VND 2,000,000,000, the maximum installment payment period shall not exceed 6 months;
c) For tax arrears exceeding VND 2,000,000,000, the maximum installment payment period is no more than 12 months;
d) In cases where the taxpayer fails to pay the full amount of tax within the committed deadline, they are not allowed to continue paying the outstanding tax in installments and will be subject to enforcement measures. The credit institution providing the guarantee is responsible for paying the outstanding tax and late payment penalties on behalf of the taxpayer as stipulated in Article 39 of Decree No. 83/2013/ND-CP , as amended and supplemented by Clause 9, Article 5 of Decree No. 12/2015/ND-CP dated February 12, 2015, of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Laws on taxation and amending and supplementing a number of articles of the Decrees on taxation;
e) The amount of tax to be paid in installments as committed includes the outstanding tax amount and any late payment penalties incurred.
2. Documents
a) The taxpayer's request for installment payment of taxes, using form No. 30/CVNDTT/TXNK in Appendix VI issued with this Circular : 01 original copy;
b) A guarantee letter from a credit institution regarding the installment payment of outstanding tax debt shall be implemented in accordance with the provisions of Article 43 of this Circular for the case of a paper guarantee letter: 01 original copy.
In the case of an electronic guarantee, the taxpayer is not required to submit this document.
3. Location for submitting applications and deadline for processing installment tax payments.
a) Location for receiving and processing applications:
a.1) The Customs Sub-department in cases where tax arrears are paid in installments and arise at a single Customs Sub-department;
a.2) The Customs Department in cases where tax arrears are paid in installments arising at the Post-Clearance Inspection Sub-Department or multiple Customs Sub-Departments under the Customs Department ;
a.3) The General Department of Customs handles cases where tax arrears are paid in installments at multiple Customs Departments .
b) Time limit for resolution:
b.1) In cases falling under the jurisdiction of the Head of the Customs Sub-department : within 01 working day from the date of receiving complete documents, the Head of the Customs Sub-department shall send a written notification to the taxpayer;
b.2) In cases falling under the jurisdiction of the Director of the Customs Department : within 02 working days from the date of receiving complete documents, the Director of the Customs Department shall send a written notification to the taxpayer.
c) In cases falling under the jurisdiction of the Director General of the General Department of Customs : within 03 working days from the date of receiving complete documents, the Director General of the General Department of Customs shall send a written notification to the taxpayer.
4. The notification of approval or disapproval of installment payment of tax arrears or request for additional documents sent to the taxpayer shall follow mẫu số 31/TBNDTT/TXNK (Form No. 31/TBNDTT/TXNK) in Appendix VI issued with this Circular.”
68. Article 135 is amended and supplemented as follows:
Article 13 5. Extension of payment deadlines for taxes, late payment penalties, and fines
1. Taxpayers may be considered for an extension of the deadline for paying taxes, late payment penalties, and fines in cases stipulated in Clause 1, Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented by Clause 8, Article 5 of Decree No. 12/2015/ND-CP .
2. The renewal application dossier shall comply with the provisions of Clause 2, Article 51 of the Law on Tax Administration , including:
a) A letter requesting an extension for payment of taxes, late payment penalties, and fines, using form No. 32/CVGHNT/TXNK in Appendix VI issued with this Circular: 01 original copy;
b) For cases stipulated in point a, clause 1, Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented by clause 8, Article 5 of Decree No. 12/2015/ND-CP , the following additional documents shall be submitted:
b.1) Confirmation document from the competent authority in the area where the damage occurred (confirmation of the fire from the fire prevention and fighting police or the People's Committee of the district or the competent authority for natural disasters, fires, and unexpected accidents causing damage): 01 original copy. The document must be prepared within 30 days from the date the damage occurred;
b.2) Insurance contract, compensation payment notice from the insurance company (if any), in case the insurance contract does not include tax compensation, it must be confirmed by the insurance company; contract or agreement on compensation from the carrier in case of loss caused by the carrier (if any): 01 copy.
c) For cases stipulated in point b, clause 1, Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented by clause 8, Article 5 of Decree No. 12/2015/ND-CP , the following additional documents shall be submitted:
c.1) Decision of the competent state agency to revoke the production and business location of the enterprise's former production site (except in cases of relocation of the production and business site for the purpose required by the enterprise): 01 copy;
c.2) Confirmation document from the local authorities stating that the business must cease production and operations due to relocation: 01 original copy;
c.3) Documents proving the extent of direct damage caused by relocating the business. The value of the damage is determined based on records, documents, and relevant legal regulations, including: the remaining value of demolished workshops, warehouses, machinery, and equipment that cannot be recovered (original cost after deducting depreciation costs), the cost of dismantling equipment and workshops at the old location, the cost of transportation and installation at the new location (after deducting recovery costs), and the cost of paying wages to employees due to work stoppage (if any). In complex cases involving specialized economic and technical fields, a confirmation document from a specialized agency is required: 01 original copy.
d) For cases of other exceptional difficulties as stipulated in point d, clause 1, Article 31 of Decree No. 83/2013/ND-CP, amended and supplemented by clause 8, Article 5 of Decree No. 12/2015/ND-CP , additional documents and materials related to the reasons for the inability to pay taxes on time due to exceptional objective difficulties must be submitted: 01 original copy.
3. The amount of tax, late payment interest, and penalties that are extended shall be in accordance with the provisions of Clause 2, Article 31 of Decree No. 83/2013/ND-CP , as amended and supplemented by Clause 8, Article 5 of Decree No. 12/2015/ND-CP .
4. The time limit for extending the payment of taxes, late payment penalties, and fines shall be implemented in accordance with the provisions of Clause 3, Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented by Clause 8, Article 5 of Decree No. 12/2015/ND-CP .
5. Taxpayers eligible for an extension of tax payment, late payment penalties, and fines as stipulated in points a and b, Clause 1, Article 31 of Decree No. 83/2013/ND-CP, as amended and supplemented by Clause 8, Article 5 of Decree No. 12/2015/ND-CP, must prepare and submit the application to the customs authority with the authority to grant the extension.
6. Authority to grant extensions
a) The head of the customs branch shall handle extensions for cases where tax payments, late payment penalties, and fines arise at a single customs branch;
b) The Director of the Customs Department shall grant extensions for cases where tax payments, late payment penalties, and fines arise at the Post-Clearance Inspection Sub-Department or multiple Customs Sub-Departments under the Customs Department ;
c) The Director General of the General Department of Customs shall handle cases involving tax payments, late payment penalties, and fines arising at multiple Customs Departments .
For other cases of exceptional difficulty as stipulated in point d, clause 1, Article 31 of Decree No. 83/2013/ND-CP, amended and supplemented by clause 8, Article 5 of Decree No. 12/2015/ND-CP , the General Department of Customs shall receive the dossier and report to the Minister of Finance for submission to the Prime Minister for consideration and decision on each specific case.
7. Time limit for processing extensions: This shall be in accordance with the provisions of Article 52 of the Law on Tax Administration .
69. Clause 3 of Article 136 is amended and supplemented as follows:
3. The debt cancellation application file includes:
a) A letter requesting the cancellation of tax debts, late payment penalties, and fines from the Customs Department where the taxpayer owes taxes, late payment penalties, and fines, and who is eligible for tax debt cancellation, using form No. 33/CVXN/TXNK in Appendix VI issued with this Circular: 01 original copy;
b) Depending on the specific case, the debt cancellation file must include the following documents and evidence:
b.1) Decision of the competent state agency on declaring the enterprise bankrupt in the case stipulated in Clause 1, Article 65 of the Law on Tax Administration : 01 copy;
b.2) Death certificate, death notice or court decision declaring a person missing; court decision declaring a person incapacitated or other documents from competent state agencies proving that a person is dead, missing, or incapacitated in the case stipulated in Clause 2, Article 65 of the Law on Tax Administration : 01 copy;
b.3) Documents proving that all prescribed enforcement measures have been fully implemented but it is not possible to collect the full amount of tax, late payment interest, or fines, or that enforcement measures could not be implemented in the case stipulated in Clause 3, Article 65 of the Law on Tax Administration, as supplemented by Clause 20, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2012/QH13 : 01 copy.”
70. Article 138 is amended and supplemented as follows:
Article 138. Fulfillment of tax obligations in cases of dissolution, bankruptcy, or cessation of operations.
1. The fulfillment of tax obligations in cases of dissolution or bankruptcy shall be carried out in accordance with the provisions of Article 54 of the Law on Tax Administration , the law on enterprises, the law on cooperatives, and the law on bankruptcy. The responsibilities for fulfilling tax obligations are as follows:
a) The owner of a private enterprise, the owner of a company or the company's board of members; the board of directors or the liquidation organization, and relevant managers in cases where the company's charter stipulates it, are responsible for fulfilling the enterprise's tax obligations before submitting a dissolution request to the business registration authority;
b) The cooperative dissolution council is responsible for fulfilling the cooperative's tax obligations before submitting the dissolution documents to the agency that issued the registration certificate;
c) The receiver or the business managing and liquidating the assets is responsible for fulfilling the business's tax obligations after the Decision to initiate bankruptcy proceedings is issued in accordance with the Bankruptcy Law.
2. Responsibility for fulfilling tax obligations in cases where the taxpayer ceases operations without following dissolution or bankruptcy procedures as prescribed by law.
a) If a business ceases operations without following dissolution or bankruptcy procedures and has not fulfilled its tax obligations, the owner of the private enterprise; the board of members or owner of the company; the board of directors; the management of the cooperative; or the relevant manager, as stipulated in the company's charter, shall be responsible for paying the outstanding tax amount;
b) If a household or individual ceases business operations without fulfilling their tax obligations, the head of the household or individual is responsible for paying the outstanding tax amount;
c) If a cooperative ceases operations without fulfilling its tax obligations, its members shall be jointly and severally liable for paying the outstanding tax.”
71. Article 140 is amended and supplemented as follows:
Article 140. Confirmation of fulfillment of tax payment obligations
1. When there is a need to confirm the fulfillment of tax payment obligations (including confirmation of tax amounts, late payment penalties, fines, and other amounts paid and/or the amount of tax already paid to the state budget), the taxpayer or the competent state management agency must submit a written request for confirmation of completion of tax payment obligations according to the criteria specified in Form No. 05, Appendix IIa issued with this Circular, to the customs authority through the Customs Electronic Data Processing System. In case of submitting paper documents, the taxpayer or the competent state management agency shall send a written request for confirmation of completion of tax payment obligations according to Form No. 34/CVXNHT/TXNK, Appendix VI issued with this Circular, to the General Department of Customs.
2. Within 05 working days from the date of receiving the request for confirmation of tax debt, the customs authority is responsible for checking and confirming the fulfillment of tax payment obligations and notifying the taxpayer or the competent state management agency of the processing results as follows:
a) Confirmation of fulfillment of tax obligations;
b) Confirmation of incomplete tax obligations stating that the tax return has not fulfilled its obligations;
c) Complete and supplement the documentation so that the customs authority has a basis to confirm the fulfillment of tax obligations.
3. In cases where a business requests confirmation of fulfilling its tax obligations for dissolution, cessation of operations, or closure of its tax identification number, the business will not be allowed to register customs declarations from the date the General Department of Customs issues the document confirming that it no longer owes taxes.
72. Article 141 is amended and supplemented as follows:
Article 141. Collection of information for post-clearance inspection
1. Gather information
Customs authorities have the right to request customs declarants, state management agencies, organizations, and individuals involved in exported and imported goods to provide information for post-clearance inspection activities as stipulated in Articles 80, 95, and 96 of the Customs Law and Articles 107 and 108 of Decree No. 08/2015/ND-CP and other relevant regulations.
2. Information gathering activities
Before, during, and after the post-clearance inspection and processing of post-clearance inspection results, customs authorities collect information from state management agencies; organizations and individuals participating in or related to export and import activities, and related to exported and imported goods, regarding suspicious issues, inconsistencies, or signs of legal violations related to customs documents, declaration content, management, and use of exported and imported goods.
If necessary, customs authorities will collect and verify information abroad in accordance with the law.
3. Authority to collect information
The Director General of the General Department of Customs, the Director of the Post-Clearance Inspection Department, the Director of the Customs Department, the Head of the Post-Clearance Inspection Sub-Department, and the Head of the Customs Sub-Department shall collect information in accordance with Clauses 1 and 2 of this Article.
During the inspection at the customs declarant's premises, if urgent information needs to be collected, the Head of the post-clearance inspection team may collect information in accordance with Clauses 1 and 2 of this Article.
4. Methods of information collection
a) Information collection in writing: Send a written request to the organizations and individuals mentioned in point 1 of this Article requesting them to provide information, records, documents, electronic data (if any) and requesting a written response;
b) Direct information gathering: Assigning civil servants to work directly with the organizations and individuals mentioned in point 1 of this Article to request information.
Information must be collected directly from the customs declarant, only if the customs declarant submits a written request to the customs authority for the information.
For cases involving the collection and verification of information abroad, the Director General of the General Department of Customs shall organize the implementation.”
73. Article 142 is amended and supplemented as follows:
Article 142. Post-clearance inspection at the customs office.
1. Cases subject to inspection and authority to decide on inspections.
a) The head of the customs branch has the authority to decide on inspections of customs documents arising at the customs branch within 60 days from the date the goods are cleared to the date the inspection decision is signed and issued, specifically as follows:
a.1) Cases subject to inspection as stipulated in Clause 1, Article 78 of the Customs Law ;
a.2) Cases assessed through risk analysis as prescribed in Clause 2, Article 78 of the Customs Law ;
a.3) Do not perform the inspection in the following cases:
a.3.1) Customs documents for identical or similar shipments shall be the same as those for shipments that the Customs Sub-department inspected after clearance and accepted the declaration of the same declarant, provided there is no new information or other signs of violation. If the documents for identical or similar shipments still show suspicious signs, the Head of the Customs Sub-department shall report to the Director of the Customs Department for consideration and handling within their authority;
a.3.2) In cases involving large volumes of goods, complex types of goods, or tax risks, post-clearance inspection at the customs declarant's premises may be necessary.
b) The Director of the Customs Department has the authority to decide on inspections of customs declarations subject to inspection within a maximum period of 05 years from the date of declaration registration to the date of signing and issuing the inspection decision, specifically as follows:
b.1) Cases subject to inspection as stipulated in Clause 1, Article 78 of the Customs Law . For cases already inspected as stipulated in point a of this Clause, if new information or other signs of violations are discovered, the Director of the Customs Department shall, based on the actual situation, consider and decide whether to conduct an inspection at the Customs Department's headquarters or at the premises of the customs declarant as stipulated in Article 143 of this Circular;
b.2) Cases subject to inspection as prescribed in Clause 2, Article 78 of the Customs Law (excluding inspection contents already covered under point a of this Clause).
2. Subjects of inspection
Customs documents, commercial invoices, transport documents, sales contracts, certificates of origin, payment documents, and technical documents for exported and imported goods as stipulated in Article 79 of the Customs Law .
3. Procedures for conducting inspections
a) Issue a decision to conduct an inspection:
a.1) The Director of the Customs Department or the Head of the Customs Sub-department shall issue a decision on post-clearance inspection at the customs office headquarters according to mẫu số 01/2015-KTSTQ (Form No. 01/2015-KTSTQ) in Appendix VIII attached to this Circular, requiring the customs declarant to provide commercial invoices, transport documents, sales contracts, certificates of origin, payment documents, technical documents and records of the goods related to the inspected dossier, and to explain any related matters;
a.2) The decision to conduct a post-clearance inspection must be sent directly or by registered mail or fax to the customs declarant within 3 working days from the date of signing and no later than 5 working days before the inspection is conducted;
b) Conduct inspections and process inspection results:
b.1) In case the customs declarant fails to comply with the inspection decision:
If, after 3 working days from the date of inspection as stated in the Inspection Decision, the customs declarant fails to submit the required documents or send a representative to the meeting, the customs authority shall proceed with handling the administrative violation in accordance with regulations and based on the results of the inspection of the customs authority's existing documents and data, specifically:
b.1.1) If there is insufficient basis to reach a conclusion, report to the Director of the Customs Department for consideration and handling;
b.1.2) If there is sufficient basis to conclude the inspection, the Director of the Customs Department or the Head of the Customs Sub-department shall issue a notice of the inspection results and administrative decisions (if any).
After handling administrative violations as prescribed, the customs authority updates the non-compliance information in the Customs Electronic Data Processing System to apply inspection measures during customs clearance (document inspection or document inspection and physical inspection of goods) to subsequent export and import shipments of the customs declarant.
b.2) In cases where the customs declarant complies with the inspection decision:
b.2.1) The customs authority shall conduct inspections according to the content and scope of the inspection decision, based on the principle that conclusions are drawn according to the content inspected, specifically:
b.2.1.1) Compare and contrast the contents declared on the customs declaration form and value declaration form with the corresponding relevant documents in the customs dossier provided by the customs declarant to assess the accuracy and consistency between the declared contents and the documents in the customs dossier;
b.2.1.2) Verify the conformity of customs records and related documents concerning exported and imported goods with the explanations provided by the customs declarant during the inspection process, and compare them with the results of information gathering (if any);
b.2.1.3) Inspect the implementation of customs laws and regulations related to the management of export and import goods by the customs declarant for the documents being inspected.
In cases where the customs declarant appoints an authorized representative to work and provide explanations directly to the customs authority, the inspection findings shall be recorded in inspection reports using form No. 08/2015-KTSTQ, Appendix VIII , issued with this Circular, along with the documents and evidence provided and explained by the customs declarant. If necessary, the customs authority shall act in accordance with the provisions of Article 141 of this Circular.
b.2.2) The customs declarant is obligated to provide commercial invoices, transport documents, sales contracts, certificates of origin, payment documents, technical documents and records of the goods related to the dossier under inspection, and to explain relevant contents as prescribed in Articles 79 and 82 of the Customs Law ; and to appoint an authorized representative to work directly with the customs authority.
During the inspection, in addition to the documents mentioned in this point, the customs declarant has the right to provide additional information and documents related to the customs dossier being inspected.
b.3) Handling of inspection results: This shall be carried out in accordance with the provisions of Clause 3, Article 79 of the Customs Law , Article 100 of Decree No. 08/2015/ND-CP , and point c.4, Clause 3, Article 143 of this Circular.
c) Notification of inspection results: Based on the documents, data, information, explanations from the customs declarant, and the inspection results, within 05 working days from the date of completion of the inspection as stated in the inspection decision, the person who signed the inspection decision shall issue a Notification of Inspection Results to the customs declarant using form No. 06/2015-KTSTQ, Appendix VIII, issued with this Circular.”
74. Article 143 is amended and supplemented as follows:
Article 143. Post-clearance inspection at the premises of the customs declarant.
1. Cases subject to inspection and authority to decide on inspections.
a) Cases as stipulated in Clause 1, Article 78 of the Customs Law , including cases where inspection has been conducted at the customs office but the customs authority discovers new information or other signs of violations, or there are tax risks.
b) Cases as prescribed in Clauses 2 and 3 of Article 78 of the Customs Law ;
c) The customs authority shall consider conducting specialized inspections in accordance with regulations in the following cases:
c.1) Tax and customs documents that have exceeded the deadline for post-clearance inspection;
c.2) Cases where inspections have been conducted at the customs declarant's premises but new information is discovered, or the case is complex, or there are signs of other violations.
2. Subjects of inspection
Customs records, accounting books, accounting documents and other documents, materials, and data related to exported and imported goods; actual exported and imported goods in cases where necessary and conditions are met as prescribed in the Customs Law, within a period of 05 (five) years from the date of registration of the customs declaration to the date of signing and issuing the inspection decision.
3. Procedures for conducting inspections
a) Issue a decision to conduct an inspection:
a.1) The Director General of the General Department of Customs, the Director of the Post-Clearance Inspection Department, and the Director of the Customs Department shall issue a decision on post-clearance inspection at the premises of the customs declarant according to mẫu số 01/2015-KTSTQ (Form No. 01/2015-KTSTQ) in Appendix VIII issued with this Circular;
a.2) For inspection cases as prescribed in Clauses 2 and 3 of Article 78 of the Customs Law , the inspection decision shall be sent directly or by registered mail or fax to the customs declarant within 3 working days from the date of signing and no later than 5 working days before the inspection is conducted.
In the specific case of inspection based on signs of violations as stipulated in Clause 1, Article 78 of the Customs Law , the inspection decision shall be handed directly to the customs declarant or their authorized representative during working hours immediately after the inspection decision is announced, without prior notice;
a.3) Amending, supplementing, extending, or canceling inspection decisions:
Amendments and additions to post-clearance inspection decisions shall be made using Form No. 03/2015-KTSTQ, Appendix VIII, issued with this Circular;
For cases of extending the post-clearance inspection period, follow Form No. 04/2015-KTSTQ, Appendix VIII, issued with this Circular;
The procedure for canceling a post-clearance inspection decision shall follow Form No. 07/2015-KTSTQ, Appendix VIII, issued with this Circular.
b) Conducting inspections and processing inspection results in cases where the customs declarant fails to appoint a representative, provide explanations, or supply documents as requested by the customs authority, the customs authority shall proceed with handling administrative violations in accordance with regulations, specifically:
b.1) If there is insufficient basis to draw a conclusion, consider conducting a specialized inspection;
b.2) If there is sufficient basis to conclude the inspection, the head of the customs agency shall issue an inspection conclusion based on the results of the inspection of existing customs agency records and data and administrative decisions (if any).
After handling administrative violations as prescribed, the customs authority updates the information on non-compliance into the Customs Electronic Data Processing System to apply inspection measures during customs clearance (document inspection or physical inspection of goods) to subsequent export and import shipments of the customs declarant.
c) Conduct inspections and process inspection results in cases where the customs declarant complies with the inspection decision:
c.1) The customs declarant is responsible for declaring, submitting, and presenting information, data, documents, and records to the customs authority as prescribed in point b, clause 3, Article 80 of the Customs Law and Article 16a of this Circular. The customs declarant has the right to provide documents, records, or other relevant data to prove the accuracy of the declaration or to clarify any doubts of the customs authority;
c.2) Announce the inspection decision using form No. 09/2015-KTSTQ, Appendix VIII issued with this Circular;
c.3) The customs authority conducts inspections according to the content and scope of the inspection decision, based on the application of risk management and conclusions based on each inspected item, specifically:
c.3.1) Compare and contrast the contents declared on the customs declaration form and value declaration form with the corresponding relevant documents provided by the customs declarant;
c.3.2) Verify the conformity of customs records, data, and documents related to exported and imported goods with the explanations provided by the customs declarant during the inspection process, and compare them with the records, documents, and materials collected by the customs authority (if any);
c.3.3) Verify that the contents declared, submitted, and presented to the customs authority match the contents in the accounting books, accounting documents, inventory records, data systems, and other related documents and records of the customs declarant;
c.3.4) Verify that the information declared, submitted, and presented to the customs authorities matches the actual process of managing and using the goods;
c.3.5) Conduct a physical inspection of the goods when necessary and when conditions permit;
c.3.6) Inspect the implementation of customs laws and regulations related to export and import management by customs declarants with respect to inspection documents;
c.3.7) Examine the basis for determining goods eligible for tax exemption, tax reduction, tax refund, or no tax collection (if any);
c.3.8) Verify the origin of goods to ensure they meet the origin criteria, regulations on issuance, regulations on direct transport, and other legal provisions on origin of goods;
c.3.9) Verify the information, data, documents, and records submitted to the customs authority against the actual process of managing and using imported raw materials, supplies, machinery, and equipment under the processing and export production type, from the time of import, during the production process, until the product is exported or the purpose of use is changed, or the surplus raw materials, supplies, and products are disposed of;
c.3.10) In cases where the customs declarant has a special relationship but does not declare it on the customs declaration or value declaration (if any), the customs authority shall verify the impact of the special relationship on the transaction value in accordance with Article 7 of Circular No. 39/2015/TT-BTC .
The inspection findings are recorded in inspection reports using form No. 08/2015-KTSTQ, Appendix VIII, issued with this Circular, along with documents and materials provided, explained, and substantiated by the customs declarant to serve as the basis for considering the inspection conclusions. If necessary, the customs authority shall act in accordance with the provisions of Article 141 of this Circular .
c.4) Processing the test results:
c.4.1) The customs authority accepts the declaration of the customs declarant if the information, records, documents, and explanations provided by the customs declarant prove that the declared information is correct;
c.4.2) The customs authority shall handle the following cases in accordance with the law:
c.4.2.1) Documents, records, and materials provided by the customs declarant to the customs authority are illegal;
c.4.2.2) Contradictions or inconsistencies between records, documents, and materials that the customs declarant fails to explain, provides unfounded explanations, or provides inappropriate explanations; inconsistencies and contradictions between the content of documents and materials in the customs dossier; between customs dossiers declared, submitted, and presented to the customs authority and records, documents, and materials kept by the customs declarant as required by law; between customs dossiers and accounting books and accounting documents; between customs dossiers and the enterprise's explanations; between customs dossiers, accounting books, accounting documents, and other related documents and materials;
c.4.2.3) The customs declarant fails to provide complete records, documents, materials, and data (which the customs declarant is required to retain when requested by the customs authority);
c.4.2.4) The customs authority proves that the information declared to the customs authority is inaccurate based on records, documents, and data collected from the customs declarant, the exporter, or the exporter's representative regarding imported goods; information collected from the seller, producer, or operator regarding exported goods; and from organizations and individuals related to exported and imported goods;
c.4.2.5) The customs declarant fails to declare, declares incorrectly, or declares incompletely the criteria on the customs declaration form and value declaration form as guided in Appendix II issued with this Circular and Circular No. 39/2015/TT-BTC, affecting taxes and policies on the management of exported and imported goods; point a, clause 3, point d.2, clause 4, Article 25 of this Circular ;
c.4.2.6) The customs declarant declares an incorrect basis for determining whether goods are eligible for tax exemption, tax reduction, tax refund, or tax-free status as prescribed by law;
c.4.2.7) Goods that do not meet the origin criteria; violate regulations on issuance, regulations on direct transport, and other legal regulations on origin;
c.4.2.8) Information, data, documents, and records declared, submitted, or presented to the customs authority by the customs declarant (for import processing and export production) do not correspond to the actual management and use of raw materials, supplies, machinery, and equipment from the time of import, during the production process, until the product is exported.
The handling of post-clearance inspection results shall be carried out in accordance with the provisions of point c.4 of this Article and other relevant provisions in this Circular.
4. Conclusion of the inspection
a) Draft inspection conclusion: No later than 05 days from the date of completion of the inspection according to the final inspection report at the customs declarant's premises, based on the content, scope, and results of the inspection recorded in the inspection reports, the person who signed and issued the inspection decision must draft the inspection conclusion and send it to the customs declarant (by email, fax, postal mail, or hand it over directly);
b) Explanation by the customs declarant: No later than 10 days from the date of completion of the inspection, the customs declarant must complete all explanations (in writing or through a signed minutes) with the person who issued the inspection decision regarding the contents related to the draft conclusion.
If the customs declarant fails to provide an explanation within the prescribed time limit (refusing the right to provide an explanation), the customs authority will process the inspection findings based on the existing records.
c) Signing and issuing the inspection conclusion: Within 15 days from the date the inspection is completed, the person signing and issuing the inspection decision is responsible for:
c.1) Review the explanatory document from the customs declarant and/or review the results of discussions with the customs declarant's authorized representative in cases where clarification is needed before signing and issuing the inspection conclusion;
c.2) The Director General of the General Department of Customs, the Director of the Post-Clearance Inspection Department, and the Director of the Customs Department shall sign the inspection conclusion according to mẫu số 05/2015-KTSTQ (Form No. 05/2015-KTSTQ) in Appendix VIII issued with this Circular;
c.3) In cases where the inspection conclusion requires expert opinion from a competent authority, and the customs authority does not have sufficient grounds to reach a conclusion, the time limit for reaching a conclusion is as follows:
c.3.1) In cases where the conclusion report contains sufficient grounds for immediate conclusion, while other matters require expert opinion, the inspection report shall be issued for the contents that have sufficient grounds for conclusion within the prescribed timeframe. For matters requiring expert opinion from a competent authority, the customs authority shall issue a supplementary conclusion. The deadline for signing and issuing the supplementary conclusion is 15 days from the date of receiving the opinion document from the competent expert authority;
c.3.2) If the entire content of the Conclusion Report is insufficient to draw a conclusion, the deadline for signing and issuing the inspection conclusion is 15 days from the date of receiving the opinion document from the competent specialized agency;
c.3.3) The competent specialized agency shall provide its written opinion within 30 days from the date of receiving the request from the customs agency;
c.3.4) If, after the expiration of 30 days, the competent specialized agency does not provide a written opinion, the customs authority shall issue a conclusion within 15 days from the expiration date as specified in point c.3.3 of this clause, based on the inspection results and existing customs data.”
75. The Appendices are amended and supplemented as follows:
a) Replace Appendix II, Appendix V, and Appendix VI of Circular No. 38/2015/TT-BTC with Appendix I, Appendix II, and Appendix III of this Circular;
b) Supplement Appendix IIa and Appendix X of Circular No. 38/2015/TT-BTC with Appendix IV and Appendix V of this Circular.
Article 2. Repealed provisions
1. Repeal Article 26; Clauses 5 and 6 of Article 31; Clause 7 of Article 32; Point c, Clause 1 of Article 37; Article 40 ; Clauses 1, 2, 3, 6, and 9 of Article 42; Clauses 1, 4, and 5 of Article 43; Articles 49, 65, and 73 ; Point b.5, Clause 2 of Article 83; Articles 88, 92, 97, 98, 99, 100, 101, 107, 108 , 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121 , 122, 123, 124 , 125 , 126, 127, 128, 130 of Circular No. 38/2015/TT-BTC .
2. Article 4 of Circular No. 39/2015/TT-BTC is hereby repealed .
Article 3. Transitional provisions
1. In the event that the Customs Electronic Data Processing System malfunctions or lacks the functionality to meet the requirements for electronic information transmission and reception as stipulated in this Circular, the customs declarant and the customs authority shall carry out the relevant procedures using paper documents.
2. Regarding regulations related to goods processed for export, manufactured for export, and export processing zones:
a) For processing contracts and contract addendums that were in effect before this Circular came into force, organizations and individuals shall notify information about the processing contracts and contract addendums for customs declarations arising after this Circular comes into effect, as stipulated in Article 56 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 36, Article 1 of this Circular;
b) For raw materials and supplies imported for the production of export goods, processing contracts, and contract addendums that were being implemented before the effective date of this Circular but whose final settlement reporting period is after the effective date of this Circular, or for mergers, acquisitions, divisions, dissolutions, or transfers of import procedures for raw materials and supplies after the effective date of this Circular, organizations and individuals shall submit final settlement reports in accordance with the provisions of this Circular.
3. The provisions stipulated in 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 Circular No. 38/2015/TT-BTC , as amended and supplemented by clause 19, Article 1 of this Circular.
4. The provisions in Articles 103, 104, 105, and 106 of Circular No. 38/2015/TT-BTC, if already regulated in Decree No. 134/2016/ND-CP or contrary to the provisions of Decree No. 134/2016/ND-CP , shall be implemented according to the provisions of Decree No. 134/2016/ND-CP.
Article 4. Responsibilities for implementation
1. The Director General of the General Department of Customs, based on the guidance in this Circular, shall instruct customs units to implement it uniformly, ensuring both facilitating export and import activities and effectively carrying out customs management.
2. The customs authority with jurisdiction shall carry out customs procedures; conduct customs inspection and supervision; pay export and import taxes; and manage taxes on exported and imported goods in accordance with the regulations in this Circular. If any difficulties arise during implementation, the customs authority, the customs declarant, and the taxpayer shall report and provide specific feedback to the Ministry of Finance ( General Department of Customs ) for consideration and guidance.
1. This Circular takes effect from June 5, 2018.
2. During the implementation process, if the relevant documents mentioned in this Circular are amended, supplemented, or replaced, the new amended, supplemented, or replaced documents shall be followed.
|
|
Source: thuvienphapluat.vn
