Circular 38/2015/Vietnam on Procedures, duties of custom

Mục lục . Content

1. Circular 38/2015/TT-BTC on Procedures, supervision, duties of custom,

2. Circular 39/2018/TT-BTC  (Amending Circular 38/2015/TT-BTC).

(English – Tiếng Anh)

1. Circular 38/2015/TT-BTC on Procedures, supervision, duties of custom

CIRCULAR 38/2015/TT-BTC

March 25, 2015

Providing regulations on customs procedures; customs inspection and supervision, import and export duties, and tax administration applicable to exported goods and imported goods

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

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

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012; the Law Amending and Supplementing a Number of Articles of the Laws on Taxes No. 71/2014/QH13 dated November 26, 2014s;

Pursuant to the Commercial Law No. 36/2005/QH11 dated June 14, 2005;

Pursuant to the Law on E-Transactions No. 51/2005/QH11 dated November 29, 2005;

Pursuant to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008; Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-added tax No. 13/2008/QH12 dated June 19, 2013;

Pursuant to the Law on Excise Tax No. 27/2008/QH12 dated November 14, 2008;

Pursuant to the Law on Environmental Protection Tax No. 57/2010/QH12 dated November 15, 2010;

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, detailing, and providing measures to implement the Customs Law regarding customs procedures and customs inspection, supervision and control;

Pursuant to the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015, detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending and supplementing a number of articles of Decrees on taxes;

Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013, detailing 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;

Pursuant to the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013, regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;

Pursuant to the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013, detailing and guiding a number of articles of the Law on Value-added tax;

Pursuant to the Government’s Decree No. 26/2009/ND-CP dated March 16, 2009, detailing a number of articles of the Law on Excise Tax and the Government’s Decree No. 113/2011/ND-CP dated December 08, 2011, amending and supplementing a number of articles of the Government’s Decree No. 26/2009/ND-CP of March 16, 2009, detailing a number of articles of the Law on Excise Tax;

Pursuant to the Government’s Decree No. 67/2011/ND-CP dated August 08, 2011, detailing and guiding the implementation of a number of articles of Law on Environmental Protection Tax and the Government’s Decree No. 69/2012/ND-CP dated September 14, 2012, amending and supplementing Clause 3, Article 2 of Decree No. 67/2011/ND-CP of August 8, 2011, detailing and guiding a number of articles of the Law on Environmental Protection Tax;

Pursuant to the Government’s Decree No. 23/2007/ND-CP dated February 12, 2007, detailing the commercial law regarding goods purchase and sale activities or goods purchase and sale related activities of foreign-invested enterprises in Vietnam;

Pursuant to the Government’s Decree No. 29/2008/ND-CP dated March 14, 2008, providing for industrial parks, export processing zones, and economic zones;

Pursuant to the Government’s Decree No. 164/2013/ND-CP dated November 13, 2013 on amendments to Decree No. 29/2008/ND-CP dated March 14, 2008 on industrial parks, export-processing zones, and economic zones;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director General of Customs,

The Minister of Finance hereby promulgates Circular providing regulations on customs procedures; customs inspection and supervision, import and export duties, and tax administration applicable to exported goods and imported goods.

Chapter I. GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Circular stipulates customs procedures, customs inspection and supervision, import and export duties, and tax administration applicable to exported goods and imported goods.

2. Customs procedures, customs inspection and supervision applicable to the following types of exported goods and imported goods shall comply with the Ministry of Transport’s separate guidance:

a) Exported goods and imported goods that are sold at duty-free shops;

b) Postal packages that are exported or imported via postal network; exported goods or imported goods that are sent by express mail;

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

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

3. Exported goods or imported goods of enterprises that are eligible for state management priority in terms of customs shall be prioritized when carrying out customs procedures; customs supervision and inspection, tax management in accordance with this Circular.

Article 2. Rights and obligations of declarants, taxpayers; responsibilities and powers of customs offices and customs officers

1. In addition to the rights and obligations specified in Article 18 of the Customs Law; Articles 6, 7, and 30 of the Law on Tax Administration No. 78/2006/QH11, which was amended and supplemented under Clauses 3 and 4 Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13; Article 5 of Decree No. 83/2013/ND-CP, customs declarants and taxpayers shall be responsible for making customs declarations, additional declarations, and using goods according to the declaration purpose as follows:

a) Honestly declaring sufficient and accurate criteria on the customs declaration and documents to be submitted or presented in accordance with law provisions, grounds used as a basis relating to tax calculation or exemption, consideration for tax exemption, reduction, refund, cancellation of import and export duties, excise tax, value-added tax, environmental protection tax (except for declaration of tax rates and payable taxes of on goods not liable to duty);

b) Self-declaring and taking responsibility before the law for declaration of payable tax amount; exempted tax amount, tax amount considered for exemption, reduction, refund or not subject to collection of import and export duties, excise tax, value-added tax, environmental protection tax in accordance with the law; declaring tax payable on the payment slip in accordance with the Ministry of Finance’s regulations on collection, payment of taxes and other revenues of exported goods or imported goods;

c) Regarding exported goods or imported goods not subject to import and export duties, excise tax, value-added tax, environmental protection tax, or eligible for consideration of exemption from import and export duties, or eligible for preferential tariff, tax rates within tariff-rate quota, which have been settled according to their declarations, but then there are changes to the subjects not liable to duty or the purposes to be exempted from tax, considered for tax exemption, imposition of preferential tariff, special preferential duty rates or tax rates within tariff-rate quota; and goods that are raw materials, supplies imported in service of manufacture of goods to be exported, goods temporarily imported for re-export that are transferred for domestic consumption, the taxpayers must make customs declarations for the goods with use purposes changed, or transferred for domestic consumption as specified in Article 21 of this Circular;

d) Appointing representatives to carry out customs procedures and other administrative procedures with the customs offices.

2. The inheritance of rights and fulfillment of tax liabilities of enterprises formed after reorganization in accordance with Article 55 of the Law on Tax Administration. To be specific:

a) The converting enterprises shall be responsible for inheriting tax obligations and benefits; incentives on customs procedures and tax payment procedures for imported goods of old enterprises;

b) Enterprises that are consolidated, merged, divided, or separated shall ve entitled to apply the 275-day tax payment deadline for goods that are raw materials and supplies imported to produce exported goods according to the provisions of Article 38 of Decree No. 83/2013/ND-CP and Clause 1, Article 42 of this Circular in the following cases:

b.1) Both the consolidating companies/acquired companies and the consolidated companies/acquirers satisfy conditions;

b.2) The new enterprise is formed from a divided enterprise, or the separated enterprise that fully satisfies conditions.

c) Enterprises that are consolidated, merged, divided, or separated in other cases: Director of the Provincial-level Customs Department, inter-province, or centrally-run city (hereinafter referred to as the Customs Department) where the enterprise is headquartered shall, based on the reality, consider deciding on the application of the 275-day tax payment deadline as prescribed in Article 38 of Decree No. 83/2013/ND-CP and Clause 1, Article 42 of this Circular.

3. Customs offices and customs officers shall perform the duties and powers specified in Article 19 of the Customs Law, Articles 8 and 9 of the Law on Tax Administration, which was amended under Clauses 5 and 6 Article 1 of the Law Amending and Supplementing a Number of Article of the Law on Tax Administration No. 21/2012/QH13.

Article 3. Regulations on submission, certification, and use of documents in the customs dossiers, tax dossiers

1. The customs declarants, taxpayers are not required to submit the customs declarations of exported goods or imported goods (hereinafter referred to as customs declarations) when requesting the customs offices to carry out the procedures for consideration for tax exemption, tax reduction, tax refund, non-collection of tax, handling of overpaid tax, late-payment interest or fine, tax payment extension, tax payment in instalments, certification of fulfillment of tax liabilities, elimination of tax debt, late-payment interest, and fines, except in cases of customs declaration on paper customs declarations.

2. Documents in the customs dossiers, additional declaration dossiers, dossiers of registration for list of duty-free goods, reports on use of duty-free goods, dossiers for consideration for tax exemption, tax reduction, tax refund, non-collection of tax, dossier requesting handling of overpaid tax, late-payment interest, fines, dossier requesting extension of tax payment, dossier for gradual payment of tax debt, dossier confirming completion of tax payment obligation, dossier requesting elimination of tax debt, late-payment interest, and fines paid to customs offices through the Electronic Customs Data Processing System or submit paper copies according to regulations of the Director General of Customs. In cases where the original must be submitted according to regulations, the customs declarant must submit it directly or by post to the customs office.

When examining the dossiers, the customs office shall use documents in the electronic customs dossiers and information on the System for examination, comparison and storage.

3. In case of making paper customs declaration or the customs dossier is a copy, the customs declarant or taxpayer may submit the original or copy. In case of copies or documents issued by foreigners in electronic form, fax, telex or documents issued by customs declarants or taxpayers, the customs declarant or taxpayer must confirm, sign, stamp and be responsible before the law for the accuracy, truthfulness and legality of those documents. In case the photocopy has many pages, the customs declarant or taxpayer shall confirm, sign, stamp the first page and stamp the entire document.

4. If the language of the dossiers specified in Clause 1, Clause 2, and Clause 3 of this Article is not Vietnamese or English, the customs declarant or taxpayer must translate them into Vietnamese and take responsibility for such translations.

5. The customs declarant shall retain dossiers specified in Clause 2 of this Article and books, accounting documents for a period of time as prescribed by the law on accounting. Besides, the customs declarant must retain other documents relating to exported goods or imported goods for 05 years, including transport documents of exported goods, packing lists, technical documents, receipts and documents relating to actual norms for processing and manufacturing export products.

The customs declarant must keep originals of the above-mentioned documents (unless they have been submitted to the customs office). Electronic documents shall be kept in the electronic form or converted into paper documents as prescribed by the law on e-transactions.

Article 4. Regulations on carrying out customs procedures overtime, on days off and public holidays

1. The customs office shall carry out customs procedure on days off, public holidays, and overtime to ensure timely loading or unloading of exported goods or imported goods, timely handling the entry and exit of people and vehicles, or according to declarants’ prior notices made via the System or in writing (fax permitted) as specified in Clause 4 Article 23 of the Customs Law. Such notice must be sent to the customs office during working hours as prescribed. After receiving the notice, the customs office shall immediately send feedback to the customs declarant via the System or in writing of the carrying out of customs procedure overtime, on days off, or public holidays.

2. If working hours are over while the customs office is checking dossiers or carrying out physical inspection of goods, the inspection shall continue to be carried out until completion without requesting the customs declarant to make a written request. Time limit for inspection shall comply with Clause 2 Article 23 of the Customs Law.

3. At land border border-gates, customs procedures shall be carried out overtime in a suitable manner with the opening and closing time of the border gates in accordance with law provisions and treaties between Vietnam and bordering countries.

Article 5. Use of digital signatures when carrying out electronic customs procedures

1. Digital signatures used for carrying out electronic customs procedures must satisfy the following conditions:

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

b) The digital signature authentication provider specified at Point a Clause 1 of this Article must be named on the list of organizations providing digital signature authentication services that are certified by customs offices to compatible with the System and posted customs portal (www.customs.gov.vn).

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

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

3. The customs declarant must register the modification and supplementation of information about the digital signature with the customs office in the following cases: the registered information is changed, the digital certificate is renewed, the key is changed, or the digital certificate is suspended.

4. The registration, modification, supplementation or cancellation of information about the digital signature registered with the customs office shall comply with guidance provided in Appendix I to this Circular.

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

Article 6. Electronic Customs Data Processing System

1. Customs offices shall be responsible for development, management, operation, and use of the Electronic Customs Data Processing System (hereinafter referred to as the System).

2. Other agencies, organizations and individuals shall, within the ambit of competence, be responsible for providing, exchanging information about export and import of goods with customs offices via the System in accordance with the applicable laws.

3. Subjects permitted to access and exchange information with the System:

a) Customs officers;

b) Customs declarants;

c) Organizations providing value-added services that have been recognized by customs offices;

d) State management agencies related to licensing, specialized management of exported goods or imported goods; issuance of Certificates of origin (CO);

dd) The agencies monitoring tax management and price management of exported goods or imported goods;

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

g) The port and warehouse operation enterprises;

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

4. Grant of accounts to assess the System:

a) Subjects specified in Clause 3 of this Article shall be provided with accounts to access the System as prescribed by customs offices;

b) The access to the System must ensure State secrets and confidentiality of information of the persons who carry out customs procedures in accordance with law provisions.

5. Organizations and individuals making customs declarations via the System must satisfy the following conditions:

a) Registering for connection with the System for grant of an account and information for connection. When there is any change or cancellation of the validity of registration information, organizations or individuals must promptly notify to the customs office. The registration, change or cancellation of registration information shall comply with guidelines provided in Appendix I to this Circular.

b) Being fully equipped with technical infrastructure in electronic transaction, ensuring the transmission, receipt, storage of information when accessing and exchanging information with the System; using electronic customs declaration software provided by the customs office (if any) or electronic customs declaration software inspected and certified as conformity with professional requirements of customs office and compatible with the System by the General Department of Customs. The General Department of Customs shall issue Decisions recognizing electronic customs declaration software and post it on e-portals of customs sectors.

Article 7. Dossier for pre-determination of HS codes, origin and customs value

1. A dossier for pre-determination of HS codes must comprise:

a) The written request for pre-determination, made according to Form No. 01/XDTMS/TXNK provided in Appendix VI to this Circular: 01 original;

b) Samples of goods expected to be exported or imported.

In case there are no samples, the organization or individual must provide technical documents (such as composition analysis, catalogue, goods pictures), detailed description of the composition, characteristics, structure, functions, and operation methods of goods: 01 original.

2. A dossier for pre-determination of origin must comprise:

a) A written request for pre-determination, made according to Form No. 01/XDTXX/GSQL provided in Appendix V to this Circular: 01 original;

b) A list of raw materials used for manufacture of goods, including the following information: names, codes of goods, origins of raw materials, CIF prices or equivalent prices of raw materials provided by the manufacturer or exporter: 01 original;

c) A description of the entire manufacturing process or Certificate of analysis provided by the manufacturer: 01 photocopy;

d) The catalogue or pictures of goods: 01 photocopy.

3. A dossier for pre-determination of customs value must comprise:

a) A written request, made according to form No. 02/XDTTG/TXNK provided in Appendix VI to this Circular: 01 original;

b) A goods purchase contract directly performed by the organization or individual (if any): 01 photocopy;

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

d) Vouchers and documents relating to the transaction proposed for pre-determination (if any): 01 photocopy;

dd) Relevant documents in case the invoice value must be converted to actual selling prices at the border-gate of exportation: 01 photocopy.

If there are no actual transactions yet, the organization or individual that does not have the documents specified at Points b, d, dd of this Clause shall request the customs office to provide guidance on principles and conditions for applying the method of determining the customs value.

4. A dossier for pre-determination of prices must comprise:

a) A written request made according to Form No. 02/XDTTG/TXNK provided in Appendix VI to this Circular: 01 original;

b) A purchase contract or documents of equivalent value to contracts directly performed by an organization or individual: 01 photocopy;

c) Payment document via bank: 01 photocopy;

d) The bill of lading or transport documents of equivalent value in accordance with law provisions (except for goods imported through a land border-gate, goods traded between a non-tariff zone and the domestic market): 01 photocopy;

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

e) Documents and vouchers related to the transaction requested for price determination (if any): 01 photocopy.

If the customs declarant fails to have the documents specified at Points b, c, d of this Clause, he/she shall request the customs office to provide guidance on principles and conditions for applying the method of determining customs value.

Chapter II. eCUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION; IMPORT AND EXPORT DUTIES, AND TAX ADMINISTRATION OF EXPORTED GOODS AND IMPORTED GOODS

Section 1. RISK MANAGEMENT IN CUSTOMS INSPECTION AND SUPERVISION

Article 8. Assessment of law compliance by exporting and importing enterprises

1. Customs offices shall assess and classify the customs and tax law compliance by importing and exporting enterprises, including:

a) Priority enterprises;

b) Compliance enterprises;

c) Noncompliance enterprises;

2. Criteria for assessment of law compliance by enterprises shall be based on the Information criteria system specified in Clause 1 Article 14 of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015.

3. Customs offices shall provide information relating to the assessment of law compliance specified in Clause 2 of this Article; assist enterprises to improve their capacity of law compliance.

Article 9. Applying measures of goods inspection during the process of goods loading and unloading, storing at warehouses, depots, ports, or border-gate areas

1. The physical inspection of exported goods or imported goods during the process of goods loading and unloading, storing at warehouses, depots, ports, or border-gate areas shall be decided based on the application of risk management under the following criteria:

a) The goods owner, deliverer, consignee, and relevant subjects;

b) Characteristics and nature of goods; transport route, vehicles used for transport, and relevant factors of exported goods or imported goods;

c) Randomly select up to 01% of the total of exported goods or imported goods that are gathered, loaded, unloaded at the border-gate area.

2. Based on the criteria specified in Clause 1 of this Article, the Director General of Customs shall decide the inspection of goods using container scanners or other devices via the System. Directors of Customs Branches managing the warehouses, depots, ports, or border-gates shall carry out the inspections.

Article 10. Applying the measure of customs inspection during the process of carrying out customs procedures for exported goods or imported goods

1. General principles:

a) The determination of goods subject to physical inspection shall depend on risk management via classification of the System: the Director of Customs Branch shall decide the inspection according to the classification notification of the System and carry out random inspections to assess the declarants’ compliance according to regulations and guidance of the Director General of Customs, thereby carry out physical inspection of goods under Article 29 of this Circular.

b) Inspection of goods subject to specialized management shall comply with specialized laws; in case of showing the sign of violations of the customs law, the whole shipment shall be subject to physical inspection.

2. The customs inspection of exported, imported, transited goods of priority enterprises shall follow separate The Ministry of Finance’s Circular.

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

a) Direct examination of dossiers in the following cases:

a.1) Showing signs of violations against regulations of Customs Law;

a.2) Selecting no more than 5% of goods on the total customs declarations of imported or exported goods on the basis of risk analysis and assessment;

a.3) Direct inspection of dossiers must be carried out as prescribed by specialized laws.

b) Physical inspection of goods in the following cases:

b.1) Showing signs of violations of customs laws;

b.2) Selecting not more than 1% of goods on the total of customs declarations of imported or exported goods on the basis of risk analysis and assessment;

b.3) Physical inspection of goods must be carried out as prescribed by specialized laws.

c) Customs office shall assess the enterprises’ compliance as specified in Clause 2 Article 11 of this Circular.

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

a) Direct inspection of dossiers in the following cases:

a.1) Showing signs of violations against regulations of Customs Law;

a.2) Goods subject to direct inspection as prescribed by specialized laws;

a.3) Selecting to directly inspect not more than 50% dossiers on the total customs declarations of exported or imported goods on the basis of risk analysis and assessment.

b) Physical inspection of goods in the following cases:

b.1) The cases specified at Points b.1 and b.3 Clause 3 of this Article;

b.2) Selecting to physically inspect not more than 20% of total amount of goods on the total customs declaration of exported or imported goods on the basis of risk analysis and assessment.

Article 11. Applying risk management in post-customs clearance inspection

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

a) The customs declarant shows signs of violating regulations on customs or tax in export and import activities;

b) The customs declarant shows signs of risk in complying with customs laws and tax laws in export and import activities;

c) The customs declarant exported goods or imported goods on the list of risk goods without inspection while carrying out customs procedures.

2. Not more than 5% of the total compliance enterprises shall be subject to inspection of law compliance as specified in Clause 3 Article 78 of the Customs Law, based on the following criteria:

a) Level of compliance, scale, business lines, type of business, and operating duration of the exporting or importing enterprise;

b) Frequency and time of inspections while carrying out the customs procedures, post-customs clearance inspection, customs inspection of exporting and importing enterprises;

c) Policies on goods management and tax applicable to exported goods or imported goods;

d) Characteristics, origins of exported goods or imported goods;

d) Other factors related to export and import activities.

Article 12. Applying risk management in customs supervision of exported, imported, and transited goods

1. Customs supervision method applicable to imported, exported or transited goods shall be selected according to the following criteria:

a) Goods management and tax policies applicable to exported, imported, and transited goods;

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

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

d) Other regulations relating to the management of exported, imported, and transit goods.

2. The selection of key subjects for customs supervision is based on the criteria in Clause 1 of this Article and the level of compliance of goods owners, carriers and other relevant subjects.

Article 13. Applying risk management to luggage of persons on entry, exit, and transit

Key subjects of inspection shall be selected according to the following criteria:

1. Frequency and seriousness of violations committed by the persons on entry, exit, and transit.

2. The background, history of entry, exit, transit, locations, time, routes, vehicles, tickets, personal papers, and other factors relating to the entry, export, or transit.

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

4. Characteristics of packaging, weight, value, location, time, route, vehicles, and other factors related to the transport of the luggage of persons on entry, exit, or transit.

Article 14. Risk management applicable to enterprises that are dissolved, bankrupt, shut down, suspended, missing, or enterprises having enterprise registration certificates revoked

1. The customs office shall not accept the registration of customs declarations of exported, imported, and transit goods of enterprises that have been dissolved, bankrupt, shut down, suspended, missing, or enterprises having enterprise registration certificates revoked as certified by the tax office, unless otherwise prescribed by law.

If an enterprise has been suspended or missing as certified by the tax office, it is required to have the tax office’s certification that the enterprise has registered for resumption of operation and fully complied with regulations of the tax and accounting laws in order to have the registration of customs declarations accepted.

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

Article 15. Responsibilities of the Director General of Customs in implementation of application of risk management

The Director General of Customs shall be responsible for promulgating and organizing the uniform implementation of:

1. Indexes under the criteria specified in Clause 2 Article 8, Article 9, Article 10, Article 11, Clause 1 Article 12, Article 13, and Article 14 of this Circular, and other regulations and decentralized the Ministry of Finance’s guidance in order to satisfy requirements of customs management and tax administration.

2. Risk management measures and techniques in customs operation.

3. Process, regulations and guidelines for application of risk management in customs operation.

Section 2. CUSTOMS DECLARATION

Article 16. Customs dossiers

1. A customs dossier of exported goods must comprise:

a) A declaration of exported goods with information specified in Appendix II to this Circular.

In case of making paper declaration in accordance with Clause 2 Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall make and submit 02 originals of the declaration of exported goods according to form HQ/2015/XK provided in Appendix IV to this Circular;

b) Export license for goods requiring export licenses: 01 original in case of single shipment, or 01 photocopy attached to a reconciliation monitoring sheet in case of partial shipments;

c) An inspection exemption notice or inspection result issued by a specialized agency in accordance with law provisions: 01 original.

In case of applying the single-window mechanism to the documents specified at Points b and c of this Clause, the specialized state management agency shall send the export license, the inspection result notice or inspection exemption notice in electronic form to the Vietnam National Single Window. The customs declarant is not required to submit such documents when carrying out customs procedures.

2. A customs dossier of imported goods must comprise:

a) A declaration of imported goods containing the information specified in Appendix II to this Circular.

In case of making paper declarations in accordance with Clause 2 Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall make and submit 02 originals of the declaration of imported goods according to HQ/2015/NK in Appendix IV to this Circular;

b) Commercial invoices in case the buyer has to pay the seller: 01 photocopy.

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

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

b.1) The customs declarant is a priority enterprise;

b.2) In case goods are imported to execute a processing contract with a foreign trader, the customs declarant shall declare the provisional price in box “customs value” on the customs declaration;

b.3) In case goods are imported without invoices and the buyer is not required to pay the seller, the customs declarant shall declare the customs value in accordance with the Ministry of Finance’s guidance on determination of customs value.

c) The bill of lading or transport documents of equivalent value if goods are transported by sea, air, railroad, or multi-modal transport in accordance with law provisions (unless goods are imported through a land border-gate, goods traded between a non-tariff zone and the domestic market, imported goods carried in the luggage of the person on entry): 01 photocopy;

Regarding imported goods in service of oil and gas exploration and extraction transported on service ships (other than commercial ships), the cargo manifest shall be submitted instead of the bill of lading;

d) Import license in case of requiring import licenses; import license under tariff-rate quota: 01 original in case of single shipment, or 01 photocopy attached to the reconciliation monitoring sheet in case of partial shipments;

dd) An inspection exemption notice or inspection result issued by a specialized inspection agency in accordance with law provisions: 01 original.

For documents specified at Points d and dd of this Clause, in case where the single window mechanism is applied, the specialized state management agency shall send the import license, the inspection result notice or specialized inspection exemption notice in electronic form to the Vietnam National Single Window. The customs declarant is not required to submit such documents when carrying out customs procedures.

e) Value declaration: the customs declarant shall make the value declaration according to the prescribed form and send the electronic form to the System or submit 02 originals to the customs office (in case of paper declaration). The cases in which the value declaration is required and the value declaration form are provided in the Ministry of Finance’s Circular on customs valuation of exported goods and imported goods;

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

g.1) Goods originating in a country or group of countries that enter agreements in application of preferential tariff with Vietnam under Vietnamese law and treaties to which Vietnam is the contracting party, if the importer wishes to enjoy such preferential treatment;

g.2) Goods that are notified by Vietnam or international organizations are at a time when there is a risk of harming social safety, community health or environmental sanitation that needs to be controlled;

g.3) Goods imported from countries subject to Vietnam’s notification that they are in the period of application of anti-dumping tax, anti-subsidy tax, anti-discrimination tax, self-defense tax, tax rates applied under tariff-rate quota;

g.4) Imported goods must comply with regulations on import management of Vietnamese law or the treaties to which Vietnam is the contracting party.

In case an agreement on application of preferential tariff with Vietnam or a treaty to which Vietnam is a contracting party requires the submission of the electronic C/Os or self-certificates of origin of the manufacturer/exporter/importer, the customs office shall accept such documents.

3. Customs dossiers of exported goods or imported goods that are exempted from export or import duty:

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

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

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

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

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

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

4. Customs dossiers of exported goods and imported goods not liable to duty:

If exported goods and imported goods are not liable to duty, the customs declarant shall submit or present the following documents in addition to the documents specified in Clause 1 and Clause 2 of this Article:

a) A declaration of non-refundable aid of a finance agency as prescribed by the Ministry of Finance (if non-refundable aid is goods that are not subject to import duty, excise tax, and value-added tax): submit 01 original.

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

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

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

d) Regarding goods not subject to value-added tax that are machinery, equipment, supplies that cannot be domestically manufactured and need to be imported to serve scientific research, technological development; machinery, equipment, spare parts, specialized vehicles, and supplies that cannot be manufactured in Vietnam and need to be imported to serve oil and gas exploration and development; airplanes, oil rigs, vessels that cannot be domestically manufactured and need to be imported as fixed assets of enterprises or leased from foreign parties to use for manufacturing, trading, or for lease, the following documents must be provided:

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

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

d.3) Documents issued by competent agencies to assign various organizations to execute research and development programs, projects or contracts: submit 01 original.

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

dd) The certification that goods are imported to directly serve national defense by the Ministry of National Defence or security purposes by the Ministry of Public Security (for goods being weapons and equipment directly serving national defense and security and not subject to value-added tax): submit 01 original.

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

Article 17. Checking, sampling goods before making customs declaration

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

1. After the goods deliverer or keeper (shipping company, airline, railroad company, express mail company, provider of postal services, bonded warehouse owner, etc.) accepts, the goods owner shall notify the Customs Branch where goods are kept and the port and warehouse operation enterprise to work in cooperation.

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

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

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

Article 18. Customs declaration

1. Customs declaration principles

a) The customs declarant must provide sufficient information on the customs declaration in accordance with Appendix II to this Circular. In case of paper declaration, guidance in Appendix IV to this Circular shall be complied with;

b) Goods that are exported, imported in different manner shall be enumerated on separate declarations according to their corresponding methods;

c) A customs declaration shall be used for a shipment with one invoice. In case of declaring a shipment with multiple invoices on the same customs declaration as specified in Clause 7 Article 25 of Decree No. 08/2015/ND-CP, the customs declarant must make a list of commercial invoices for exported goods or imported goods according to form No. 02/BKHD/GSQL provided in Appendix V to this Circular and send it together with the customs declaration to the System.

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

d) When declaring exported goods or imported goods that are eligible for tax exemption or not liable to duty, information about the tax exemption must be declared in accordance with Appendix II to this Circular.

dd) If exported goods or imported goods are eligible for tax reduction, the tax rate before reduction, and the rate of reduction, and the document regulating this reduction must be specified on the paper customs declaration;

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

g) The customs declarant may use the assessment or analysis results of functional organizations as prescribed by law to declare information related to the names, codes, quality, categories, quantity of goods, and other information about the shipment.

The customs declarant may use the result of analysis and classification of the previously cleared shipment to declare the names, codes of next shipments that have the same names of goods, composition, physical and chemical properties, functions, and are imported from the same manufacturers within 03 years from the date the result of analysis and classification is given, unless the the law used as basis for giving the analysis; classification of exported goods or imported goods are amended, supplemented or replaced.

h) In case of paper declaration of temporary import or export of goods, re-exported or re-imported goods must also be declared on a paper declaration.

2. A customs declaration must comprise up to 50 lines of goods. If he/she declares more than 50 lines, multiple customs declarations shall be used. If a shipment must comprise multiple types of goods serving manufacturing, inward processing, or manufacturing of domestic exported goods, the customs declarant may group the goods with the same codes (Appendix II of this Circular), origins, or tax rates.

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

3. If the amount of tax on a type of goods exceeds the number of digits on the declaration, the customs declarant may divide the goods into more lines on the customs declaration. In case of unable to divide into many lines, the paper customs declaration shall be used.

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

4. If a shipment must be declared on multiple declarations or imported goods serve multiple purposes, have the same bill of lading and invoice, declared on multiple invoices by purpose at the same Customs Branch, the customs declarant shall only submit 01 customs dossier (if paper documents are submitted) and write “in the same set with declaration No. …. Dated …..” on the next declarations.

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

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

6. Provision of advance information about exported goods and imported goods:

a) The customs declarant must provide advance information about exported goods or imported goods according to Point 2 of Appendix II to this Circular;

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

c) If advance information is accepted, the System will provide the customs declaration number. If not, the System will provide explanation and necessary adjustment or addition;

d) The customs declarant may adjust, supplement information declared on the System.

7. After declaring advance information about exported goods or imported goods, the customs declarant shall use the information given by the System to make the official customs declaration.

If the System notifies that the customs declarant is ineligible to register the customs declaration, the customs declarant shall contact the Customs Branch where the declaration is registered and send documents proving the normal operation of the customs declarant’s enterprise, which are issued by a competent agency.

The customs declarant shall check information given by the System and take legal responsibility for the use of such information to carry out customs procedures.

8. Deadlines for submitting the customs declaration

a) The customs declaration of exported goods or imported goods shall be submitted after goods are gathered at the location informed by the customs declarant and at least 04 hours before the departure of the vehicles. Regarding exported goods sent by express mail, the declaration must be submitted at least 02 hours before the departure of the vehicles;

b) Regarding imported goods, the customs declaration must be submitted before goods arrive at the border-gate or within 30 days from the date the goods arrive at the border-gate.

If the vehicles make electronic customs declarations, the date of arrival of goods at the border-gate is the date of arrival of the vehicles at the border-gate as notified by the shipping company on the System.

In case the vehicles carry out manual customs procedures for entry, the date of arrival of goods at the border-gate is the date the customs office appends the seal on the declaration of imported goods at the port of discharge which is attached to documents about the vehicles (by sea, by air, or by rail) or the date written on the declaration of vehicles crossing the border-gate or the logbook of vehicles (by river or by road)

Article 19. Registration of customs declarations

1. Location of customs declaration registration

a) The customs declaration of exported goods shall be registered at the Customs Branch of the place where the headquarter or manufacturing facility of the enterprise is located, or the Customs Branch of the place where exported goods are gathered, or the Customs Branch of the border-gate of exportation;

b) The declaration of imported goods shall be registered at the Customs Branch at the border-gate in charge of the goods storage place or port of destination written on the bill of lading, transport contract, or the Customs Branch outside the border-gate area of the place where the enterprise’s headquarter is located or the place to which goods is delivered;

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

2. Checking conditions for customs declaration registration.

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

a) Conditions for implementation of coercive measures and deadlines for tax payment, except for the following cases:

a.1) Exported goods are eligible for tax exemption or not liable to duty or eligible for the tax rate of 0%;

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

a.3) Goods certified in service of disaster control, prevention of epidemics, emergency assistance by relevant Ministries and competent agencies; humanitarian aid, non-refundable aid.

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

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

d) Information about policies on goods management and tax applicable to exported goods or imported goods on the customs declaration.

In case of paper declaration, the customs officer shall check the conditions for registration of customs declaration as prescribed in this Clause and documents attached to the customs dossier.

3. Pursuant to the decision on customs inspection automatically notified by the System, the customs officer shall:

a) Accept information on the customs declaration and customs clearance decision; carry out customs clearance procedures specified in Article 34 of this Circular;

b) Examine relevant documents attached to the customs dossier submitted or presented by the customs declarant, or relevant documents on the Vietnam National Single Window to decide whether to grant customs clearance of goods; or carry out physical inspection of goods to decide whether to grant customs clearance.

The Director General of Customs shall provide specific guidance on classifying customs declarations and use of classification result in the course of customs inspection.

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

Article 20. Additional declaration of customs dossiers

1. Cases of additional declaration:

a) The customs declarant may make additional declaration of the customs dossier after the System classifies the declaration, provided that it is complete before the customs office directly examines the customs dossier;

b) If the customs declarant or taxpayer finds errors in customs declaration before the customs office shall decide to carry out a post-customs clearance inspection, the customs dossier may be additionally declared within 60 days from the customs clearance date;

c) If the customs declarant or taxpayer finds errors in customs declaration after the customs office examines the customs dossier or carries out physical inspection of goods and prior to the time of customs clearance, such declarant or taxpayer shall make additional declaration and shall be handled in accordance with regulations of tax law and the law on handling of administrative violations;

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

dd) The customs declarant shall make additional declaration at the request of the customs office during examination of the customs dossier or physical inspection of goods, and shall be handled in accordance with regulations of tax law and the law on handling of administrative violations.

Additional declaration specified at Points b and d of this Clause shall only be made if exported goods and imported goods are not on the List of exported goods and imported goods under the management of a specialized management agency, List of exported goods and imported goods under licenses, List of goods banned from export and/or import, List of goods banned from export and/or import.

2. Contents of additional declaration:

a) Additional declaration of information on electronic customs declarations, except for the information that must not be adjusted in accordance with Point 3 of Appendix II to this Circular. Regarding the information of which additional declaration is not supported by the System, additional declaration shall be made in accordance with Point 4 Appendix II to this Circular;

b) In case of paper declaration, the customs declarant may make additional declaration of information on the customs declaration, except for the information that must not be adjusted in accordance with Point 3 of Appendix II to this Circular.

3. Procedures for making additional declaration of the customs dossier

a) Responsibilities of the customs declarant:

a.1) In case of additional declaration of the customs declaration specified at Points a and dd Clause 1 of this Article, the customs declarant shall declare additional information on the System and submit relevant documents via the System or directly in paper (01 photocopy).

Regarding information of which additional declaration is not supported by the System as specified at Point 4 of Appendix II to this Circular, the customs declarant shall submit 02 originals of the request for additional declaration (according to form No. 03/KBS/GSQL in Appendix V to this Circular) and 01 photocopy of documents about the additional declaration.

In the course of inspection of documents or physical inspection of goods, if the customs office finds that contents of the customs declaration and customs dossier are inconsistent, the customs declarant must make an additional declaration within 05 days from the date the customs office’s request is received and incur administrative penalties in accordance with law provisions;

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

a.2.1) Regarding information of which additional declaration after customs clearance is supported by the System as specified at Point 5 of Appendix II to this Circular, the customs declarant shall make additional declaration on the System and submit relevant documents via the System or directly in paper (01 photocopy);

a.2.2) Regarding other information, the customs declarant shall submit the request for additional declaration (according to form No. 03/KBS/GSQL in Appendix V to this Circular) and 01 photocopy of documents about the additional declaration.

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

a.4) Regarding exported goods that are granted customs clearance and brought into the customs-controlled area at the border-gate, if the port of loading, border-gate of exportation, or vehicles is changed, the customs declarant shall submit a written notice of such change (by fax, email, etc.) to the customs office at the border-gate where goods are gathered to serve supervision of goods loaded onto the vehicles. If goods are exported through other locations permitted by a competent agency in accordance with law provisions, a written notice of the change of the border-gate of exportation shall be submitted to the customs office. Within 03 days after goods are brought into the customs-controlled area, the customs declarant shall make and send a written request for adjustment (according to form No 03/KBS/GSQL in Appendix V to this Circular) to the Customs Branch where the declaration is registered in order to update the change on the System.

Regarding exported goods that are granted customs clearance but are yet to be brought into the customs-controlled area at the border-gate, if the port of loading or border-gate of exportation is changed within the same province, the customs declarant shall submit a written notice of such change to the customs office at the border-gate of exportation serve supervision of goods. Within 03 days from the date the goods are brought into the customs-controlled area, the customs declarant shall make and send a written request for adjustment to the Customs Branch where the declaration is registered in order to update the change on the System.

Regarding exported goods that are granted customs clearance but are yet to be brought into the customs-controlled area at the border-gate, if the change of the port of loading or border-gate of exportation leads to the change of the Customs Department in charge of the port of loading or border-gate of exportation, the customs declarant shall submit a written notice of the change of the port of loading or border-gate of exportation to the customs office where the declaration is registered in order to change the customs-controlled area and update the change on the System;

a.5) If container numbers are not available or container numbers are changed when carrying out customs procedures for exporting goods, the customs declarant shall submit a list of container numbers (according to form No. 31/BKCT/GSQL provided in Appendix V to this Circular) to the customs officer in charge at the border-gate of exportation. The customs officer shall check and update the container numbers on the System in order to print the list of containers.

Regarding imported goods passing through customs-controlled area, if the container numbers are inconsistent with the numbers on the customs declaration, the customs declarant shall present the delivery note the customs office at the border-gate of importation. The customs officer shall check and update the container numbers on the System in order to print the list of containers.

The customs declarant shall make additional declaration within 03 days from the date the goods are brought into the customs-controlled area;

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

b) Responsibilities of the customs office:

b.1) Receive additional declarations;

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

b.3) Retain documents submitted by the customs declarant;

b.4) Issue decisions on imposition of tax and sanctions for administrative violations (if any) in accordance with law provisions;

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

b.5.1) 02 working hours after receiving sufficient information or documents (if any) in the case specified at Points a and b Clause 1 of this Article;

b.5.2) 08 working hours after receiving sufficient information or documents (if any) in the case specified at Point cs and d Clause 1 of this Article.

b.6) Update additionally declared information on the System if the customs office accepts the additional declaration of the information of which additional declaration is not supported by the System;

b.7) If the customs declarant fails to comply with the customs office’s request for additional declaration given in the course of inspection of documents or physical inspection of goods within 05 days after receiving such request, the customs office shall:

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

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

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

b.8) In case of paper declaration, in addition to the tasks specified at Point b of this Clause, the customs officer must specify the time and date of receiving the additional declaration; check the adequacy and accuracy of the additional declaration, specify the inspection result on the additional declaration, and give 01 copy of the additional declaration to the customs declarant.

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

1. Principles:

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

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

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

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

2. Responsibilities of the customs declarant:

a) Submit a customs dossier that must comprise:

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

a.2) A license to repurpose or export or import goods issued by a Ministry or specialized state management agency (if such license is required): 01 original;

a.3) A written agreement with the foreign party to repurpose goods or commercial invoices in case of transfer of ownership of processed goods, leased goods, lent goods of a foreign entity, or contract to sell duty-free goods, goods not liable to duty, goods temporarily imported or temporarily exported: 01 photocopy.

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

If goods are re-exported or transferred to the subject that is exempted from tax or not liable to duty, the taxpayer must declare as prescribed and shall not pay tax.

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

3. Responsibilities of the customs office:

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

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

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

The Decision to adjust tax shall be made according to form No. 03/QDDC/TXNK provided in Appendix VI to this Circular.

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

Article 22. Cancellation of customs declaration

1. Cases in which the customs declaration is cancelled:

a) Exported goods are not brought into the customs-controlled area at the border-gate of exportation or imported goods do not arrive at the border-gate of importation within 15 days from the date the declaration is registered and goods are exempted from physical inspection;

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

c) The customs declarant fails to present the exported goods or imported goods to be undergo physical inspection to the customs office within 15 days from the date the declaration is registered (if the customs dossier is required);

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

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

d.2) There are multiple declarations for the same shipment of exported goods or imported goods (duplicated information);

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

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

d.5) Information that is not permitted to be changed is incorrectly provided as specified at Point 3 of Appendix II to this Circular.

2. Procedures for canceling a declaration

a) Responsibilities of the customs declarant:

The customs declarant that wishes to cancel the declaration shall make and send a written request for cancellation (according to form No.04/HTK/GSQL provided in Appendix V to this Circular) to the Customs Branch where the declaration is registered and submit documents proving that goods are actually not exported or imported in the cases specified at Points d.3 and d.4 Clause 1 of this Article.

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

b) Responsibilities of the customs office:

b.1) For electronic customs declaration:

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

b.1.2) Within 10 days from the expiration date of the customs declaration specified at Point a Clause 1 of this Article, if the customs declarant fails to submit a written request for cancellation of the declaration, the customs office shall carry out an inspection. If imported goods do not arrive at the border-gate of importation or exported goods are not brought into the customs-controlled area at the border-gate of exportation, the declaration will be cancelled on the System.

b.1.3) In case of cancellation of the declaration specified at Point b or Point c Clause 1 of this Article, the customs office shall check and cancel the declaration on the System;

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

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

b.2) In case of paper declaration:

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

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

3. The Directors of Customs Branches where the declarations are registered shall consider the cancellation of customs declarations registered by customs offices

Section 3. DETAILED INSPECTION OF CUSTOMS DOSSIERS, PHYSICAL INSPECTION OF GOODS; TRANSPORT OF GOODS TO STORAGE, RELEASE OF GOODS, CUSTOMS CLEARANCE OF GOODS

Article 23. Inspection principles

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

2. While the inspection, of customs offenses or tax offenses are suspected, the customs officer shall request the Director of Customs Branch to change the form or level of inspection.

3. In the course of inspection, if analysis by a professional agency is necessary for the inspection, the analysis cost shall be incurred by the customs office.

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

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

a) Inspection contents:

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

b) Further actions after inspection result is given:

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

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

b.3) If declared information about goods names, goods descriptions are inconsistent with that on documents attached to the customs dossier and information on the customs declaration but the basis for determining the goods names, codes, and tax rates is insufficient, the customs declarant shall be requested to submit additional technical documents of sale contract or composition analysis sheet.

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

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

a) Inspection contents:

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

In the course of physical inspection of goods, the customs officer must determine names and codes of goods according to the List of Vietnam’s imported and exported goods and corresponding tax schedules;

b) Handling inspection result:

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

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

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

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

Article 25. Inspection of customs value

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

a) The declared value of exported goods or imported goods shall be rejected in one of the following cases:

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

a.2) Information such as value, delivery terms on the commercial invoice is inconsistent with that on the bill of lading (if any) or transport documents of equivalent value in accordance with law provisions.

b) The declared value of exported goods or imported goods is suspicious but there is insufficient ground for rejecting it, which means the declared value is smaller than that according to pricing database of the General Department of Customs.

2. Handling inspection result:

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

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

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

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

b) If the declared value is suspicious but there is no sufficient ground for rejecting if, the customs office shall notify declarant of the suspicious case via the System or use the form No. 02A/TBNVTG/TXNK provided in Appendix VI hereof (In case of paper declaration), request the customs declarant to provide additional documents related to the method for determination of the declared value as prescribed in the Minister of Finance’s Circular on customs values of exported goods or imported goods (01 photocopy):

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

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

3. Consultation

a) The power to hold the consultation:

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

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

b) One-time consultation:

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

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

b.1.2) Information serving inspection and determination of customs value remains unchanged;

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

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

c) Responsibilities:

c.1) The customs office shall:

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

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

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

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

d) Method of consultation: direct consultation;

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

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

b) Processing consultation result:

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

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

g.1.1) One of the cases specified at Point a Clause 1 of this Article;

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

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

g.2.1) The customs declarant fails to make additional declaration as specified at Point g.1 of this Clause within 03 days from the end of the consultation or within 30 days from the date the declaration is registered;

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

g.3) Grant customs clearance according to the declared value if the basis for rejecting the declared value is insufficient.

Article 26. Inspection, determination of origins of exported goods or imported goods

1. Regarding goods

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

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

2. Regarding imported goods

a) The customs declarant shall submit documents certifying origins of imported goods to the customs office as specified at Point g Clause 2 Article 16 of this Circular when submitting the customs dossier or by the deadlines prescribed in treaties to which Vietnam is the contracting party.

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

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

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

c.1) Grammatical errors or typos;

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

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

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

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

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

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

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

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

d) If the quantity or weight of imported goods exceeds that written on the documents certifying goods origins, the excessive amount shall not be given incentives under the treaties to which Vietnam is the contracting party;

e) The customs declarant must not change the C/O contents without permission, unless the changes are made by the C/O-issuing agency in accordance with law provisions;

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

In case where there is sufficient ground for the customs office to determine that the documents certifying goods origins are not conformable, MFN rates or ordinary rates shall apply instead of preferential rates.

While customs procedures are being followed, if the legitimacy of documents certifying goods origins is suspicious but the basis for rejection is insufficient, the customs office shall calculate tax at MFN rates or ordinary rates and carry out verification as specified in Clause 3 of this Article.

During post-customs clearance inspection, if the legitimacy of documents certifying goods origins is suspicious but the basis for rejection is insufficient, the customs office shall carry out verification and decide whether to apply preferential rates according to the verification result.

3. Verification of origins of imported goods

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

b) Time limit for verification

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

If the competent C/O-issuing agency of the exporting country responses regarding the verification result after the said deadline, the customs office shall make a decision according to the verification result as specified at Point d of this Clause;

c) Verification procedures

The verification shall be carried out in accordance with regulations of the Minister of Industry and Trade on implementation of rules of origins in treaties to which Vietnam is the contracting party:

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

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

d) Processing verification result:

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

d.1.1) Within 15 working days from the date the verification result is received, the customs office shall request the customs declarant to make additional declaration at preferential rates of import duty. The additional declaration shall be made in accordance Article 20 of this Circular. No administrative sanctions shall be imposed;

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

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

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

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

2. Inspect the basis for determining goods not liable to duty if the customs declarant declares that goods are not subject to import and export duties, value-added tax, excise tax, or environmental protection tax.

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

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

5. Compare information on the notification of pre-determination result with documents and practical shipment of exported goods or imported goods if goods must undergo document inspection, physical inspection. If the exported goods or imported goods are inconsistent with the notification of pre-determination result, their codes, origins, and customs values shall be verified and the General Department of Customs shall be requested to annul the notification of pre-determination result as specified in Clause 6 Article 24 of Decree No. 08/2015/ND-CP.

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

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

a) Accept the declared information if it is conformable;

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

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

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

Article 29. Physical inspection of goods

1. Imported goods shall be inspected while they are being unloaded from the vehicles to the warehouse, depot, port, or within the area of the border-gate; exported goods shall be inspected after they are granted customs clearance and gathered within the area of the border-gate of exportation:

a) Inspection of goods shall be carried out with scanners or other devices. If an inspection prescribed at Point c Clause 2 Article 34 of the Customs Law must be carried out, the Customs Branch at the border-gate shall conduct the physical inspection with the presence of representatives of the specialized state management agency of the seaport, international airport, or the Border Guard;

b) Responsibilities of the Customs Branch at the border-gate:

b.1) Notify the deliverer and the port and warehouse operation enterprise of the list of shipments to be inspected;

b.2) Carry out inspections as specified at Point a of this Clause;

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

c) Responsibilities of the deliverer, port and warehouse operation enterprise:

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

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

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

d) Handling of results of inspection of imported goods while they are being unloaded from the vehicles to the warehouse, depot, port, or border-gate of importation:

d.1) If there is no violation in the course of inspection, the unit assigned to inspect goods using scanners shall update the inspection result on the System.

The Customs Branch where the customs declaration of imported goods is registered shall use the inspection result to complete customs procedures as prescribed;

d.2) If there are violations in the course of inspection, the unit assigned to inspect goods using scanners shall update the inspection result on the System; cooperate with the port and warehouse operation enterprise in arranging a separate storage for the shipment; cooperate with the Customs Branch where the customs declaration is registered in carrying out physical inspection of goods while the customs declarant is carrying out customs procedures.

dd) Handling results of inspection of exported goods that are granted customs clearance and gathered within the border-gate of exportation

dd.1) If there is no violation in the course of inspection, the Customs Branch at the border-gate shall update the inspection result on the System and monitor exported goods as prescribed;

dd.2) If there are violations, the Customs Branch at the border-gate shall cooperate with the port and warehouse operation enterprise in arranging a separate storage for the shipment; update the inspection result on the System, request the customs declarant to open the shipment for physical inspection and take appropriate actions as prescribed.

Pursuant to regulations of Customs Law, in consideration of requirements for management of each warehouse, depot, port, and border-gate, availability of scanners and other devices, the Director General of Customs shall organize the inspection of imported goods while they are being unloaded from the vehicles to the warehouse, depot, port, and border-gate of importation, inspection of exported goods that are granted customs clearance and gathered within the border-gate of exportation.

2. Physical inspection of exported goods or imported goods while carrying out customs procedures at the Customs Branch at the border-gate:

a) Regarding shipments of imported goods required to undergo physical inspection and have undergone inspection as specified in Clause 1 of this Article, the customs officer may use the scanning result to complete customs procedures.

If there are violations when scanning, the shipment shall be opened for physical inspection;

b) Regarding shipments of imported goods required to undergo physical inspection but have not undergone inspection as specified in Clause 1 of this Article:

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

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

If the scanning result indicates that goods are inconsistent with the customs declaration, a physical inspection shall be carried out by the customs officer. The customs officer that operates the scanner shall make a request for physical inspection.

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

3. The Customs Branch at the border-gate shall carry out physical inspection of goods of the shipments of exported goods and imported goods at the request of other Customs Branches in accordance with Clause 11 of this Article.

4. Physical inspection of goods at the Customs Branch to which imported goods are transported (hereinafter referred to as “receiving customs office”):

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

1) If there are violations after scanning as specified in Clause 1 of this Article, the Customs Branch at the border-gate shall seal the goods and request the customs declarant to transport them to the Customs Branch where the customs declaration is registered for inspection;

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

5. Inspection of goods quantity

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

If the customs officer who carries out the physical inspection of goods is unable to verify the accuracy of the declared weight of goods, a provider of analysis services shall be requested to run analysis. The customs office shall decide the customs clearance according to the conclusion of the provider of analysis services.

6. Inspection of goods quality

In the course of physical inspection of goods, the customs officer must determine the quality of exported goods or imported goods, which is the basis for application of tax policies and policies on management of exported goods or imported goods, except for quality inspection prescribed by specialized laws.

If the customs officer who carries out the physical inspection of goods is unable to determine the quality of goods, the goods shall be analyzed by a provider of analysis services in accordance with law provisions. The customs office shall decide the customs clearance according to the conclusion of the provider of analysis services.

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

8. Regarding goods with special storage requirements that cannot undergo on-site physical inspection, the Director of Customs Branch shall decide to move such goods to another location that satisfy their special storage requirements to conduct the physical inspection, or decide the customs clearance according to the analysis result.

9. Regarding a vehicle that has completed exit procedures, if its owner signs a sale contract with a foreign party (which states that the port of destination is overseas), the declaration of exported goods shall be registered at the Customs Branch where exit procedures are completed. Documents proving that the vehicle has completed exit procedures shall be sent to the Customs Branch. In this case, physical inspection of goods is exempt.

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

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

a) After receiving the request from the Customs Branch where the customs declaration is registered through the System, the Customs Branch where goods are stored shall conduct the physical inspection. If the two Customs Branches are not connected to the System, the Customs Branch where the customs declaration is registered shall:

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

a.2) Seal the documents specified at Point a.1 of this Clause and request the customs declarant to submit them to the Customs Branch where goods are stored.

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

c) If exported goods or imported goods are eligible for tax exemption, not liable to duty, or incurring zero tax, or tax payment is deferred for 275 days (for goods imported for manufacturing of domestic exported goods), the customs declarant may take goods through the customs-controlled area before the Customs Branch where the customs declaration is registered updates the inspection result on the System to decide the customs clearance or release of goods or putting goods to storage.

Article 30. Handling customs inspection result

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

a) In case the goods must be put into storage: Apply Article 32 of this Circular;

b) In case the goods must be released: Apply Article 33 of this Circular;

c) In case the goods must be granted clearance: Apply Article 34 of this Circular.

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

In case of violations against the law on management of exported goods or imported goods, the customs declarant is not permitted to make additional declaration and shall be handled by the customs office in accordance with law provisions.

Article 31. Taking, storing samples of exported goods or imported goods

1. Exported goods or imported goods shall be sampled in the following cases:

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

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

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

3. Procedures for sampling exported goods or imported goods

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

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

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

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

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

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

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

5. The customs office shall retain the samples taken for analysis for 120 days from the date the customs declaration is registered.

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

Article 32. Taking goods to warehouses

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

2. Goods subject to quarantine

Quarantine shall be carried out at the border-gate. In case the quarantine authority permits goods to be moved to inland quarantine locations in accordance with law provisions:

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

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

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

3. Goods subject to quality inspection and food safety inspection

Inspections shall be carried out at the border-gate; if goods are moved to another location for inspection as requested by the specialized agency or the customs declarant wishes to put their goods into storage, the customs declarant shall make a written request (according to form 09/BQHH/GSQL provided in Appendix V to this Circular). Director of Customs Branch where the customs declaration is registered shall consider permitting goods to be put into storage at an inland clearance depot (ICD), bonded warehouse, tax-suspension warehouse, concentrated inspection places for exported goods or imported goods under the supervision of customs offices; specialized inspection places, or the customs declarant’s warehouse/depot.

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

4. Regarding imported goods subject to both quarantine and food safety inspection, both quarantine and quality inspection, procedures for putting goods into storage are similar as those for imported goods subject to quarantine specified in Clause 2 of this Article.

5. Handling result of inspection by a specialized agency:

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

b) If goods do not satisfy import requirements:

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

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

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

b) If the customs office does not receive the inspection result by the deadline specified at Point a of this Clause, or the customs office is informed that the shipment of imported goods is not preserved properly in accordance with law provisions, the Customs Branch where the customs declaration is registered shall carry out an inspection or cooperate with the customs office in charge of the place of storage in inspecting the preservation of the customs declarant’s goods and take appropriate actions.

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

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

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

c.2) For 06 months from the penalty imposition date if the customs declarant fails to submit inspection result punctually as specified at Point a of this Clause.

Points c.1 and c.2 submit a dossier the violations from the date on which this Circular comes into force.

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

7. Procedures for inspection of goods preservation:

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

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

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

c) The customs declarant that fails to protect the status quo of goods shall be handled in accordance with law provisions.

Article 33. Release of goods

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

1. Release of goods pending customs valuation:

a) If exported goods or imported goods do not have official prices when the declaration is registered and the customs declarant requests a consultation:

a.1) Responsibilities of the customs declarant:

a.1.1) Request release of goods on the customs declaration in accordance with Appendix II to this Circular. In case of paper declaration, the text “Goods release requested” shall be written in box “Notes” on the declaration;

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

a.1.3) Carry out procedures for customs valuation of exported goods or imported goods that do not have official prices when the declaration is registered in accordance with the Ministry of Finance’s Circular on customs valuation of exported goods and imported goods or regulations on consultation in Article 25 of this Circular;

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

a.2) Responsibilities of the customs office:

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

a.2.2) Carry out procedures for customs valuation of exported goods or imported goods that do not have official prices when the declaration is registered in accordance with the Ministry of Finance’s Circular on customs valuation of exported goods and imported goods or hold a consultation as specified in Clause 3 Article 25 of this Circular.

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

b.1) Responsibilities of the customs declarant:

b.1.1) Request release of goods on the customs declaration in accordance with Appendix II to this Circular (specify the case of goods release);

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

b.1.2.1) Write the text “Goods release requested” in box “Notes” on the declaration if the values determined by the customs office are not concurred with (in case of paper declaration); pay tax or get guarantee for according to the values determined by the customs office in order to obtain goods release. Declare the customs values on the customs declaration (or the post-clearance declaration according to form No. 03/KBS/GSQL provided in Appendix V to this Circular in case of manual customs procedures) within 30 days from the date of goods release; determine the official tax payable and pay tax fully in order to obtain customs clearance of goods as prescribed;

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

b.2) Responsibilities of the customs office:

b.2.1) The Director of the Customs Branch shall determine customs values according to the value database, rules and methods for determination of customs value in the Ministry of Finance’s Circular on customs valuation of exported goods and imported goods, notify the customs declarant (via the System or using the form No. 02B/TBXDTG/TXNK provided in Appendix VI to this Circular in case of paper declaration) as the basis for tax calculation; decide release or customs clearance of goods as specified in Article 32 of Decree No. 08/2015/ND-CP;

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

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

a) Responsibilities of the customs declarant:

a.1) Request release of goods on the customs declaration in accordance with Appendix II to this Circular. In case of paper declaration, the text “Goods release requested” shall be written in box “Notes” on the declaration;

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

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

b) Responsibilities of the customs office:

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

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

b.3) If the customs declarant fails to make additional declaration as requested, the customs office shall follow guidance specified at Point b.7 Clause 3 Article 20 of this Circular;

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

Article 34. Customs clearance of goods

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

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

a) Customs procedures are completed:

b) Exported goods or imported goods are in the following cases:

b.1) Goods are eligible for applying the time limit for paying tax specified in Clause 11 Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and Article 42 of this Circular;

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

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

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

d.1) A inspection exemption notice;

d.2) Inspection result which indicates fulfillment of requirements applicable to imported goods;

d.3) A conclusion of the specialized agency or a decision issued by a competent agency regarding the permitted shipment of imported goods.

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

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

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

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

2. Customs clearance decision of goods

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

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

c) In case of paper declaration:

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

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

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

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

Section 4. TIME, EXCHANGE RATE, BASIS, METHODS FOR CALCULATION OF IMPORT AND EXPORT DUTIES, SAFEGUARD DUTY, ANTI-DUMPING DUTY, AND COUNTERVAILING DUTY

Article 35. Time, exchange rate for calculating taxes on exported goods or imported goods

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

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

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

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

b) Regarding the foreign currencies that are not announced by the headquarter of Vietcombank, the General Department of Customs shall update the exchange rates announced by the State bank of Vietnam posted on its website, announce it on the website of the General Department of Customs, and update it on the System in order to determine exchange rates for calculating taxes on exported goods or imported goods.

Article 36. Time for calculating taxes on exported goods and imported goods on all-inclusive customs declaration

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

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

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

1. Basis for tax calculation:

a) Quantity of each article of export or imported goods written on the customs declaration;

b) Customs values as prescribed in the Customs Law, the Law on Tax Administration, the Law on Export and Import Duty, Decree No. 08/2015/ND-CP, the Ministry of Finance’s Circular on customs valuation of exported goods and imported goods;

c) Tax rates

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

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

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

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

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

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

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

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

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

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

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

d) In addition to the taxes specified at Point c.2.1, c.2.2, or c.2.3 of this Clause, if goods are imported into Vietnam beyond the limits, there are subsidies, dumping, or discrimination against goods exported by Vietnam, countervailing duty, anti-dumping tax, anti-discrimination tax, and safeguard duty shall be imposed.

2. Tax calculation methods:

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

Import and export duties payable=Quantity of each article written on the customs declarationxDutiable value of a unit of goodsxTax rate on each article

Import duty on crude oil or natural gases shall be calculated in accordance with the Ministry of Finance’s guidance on taxes incurred by entities engaged in oil and gas exploration and extraction as prescribed by the Law on Oil and Gas;

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

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

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

1. Basis for tax calculation:

a) Basis for calculating fixed tax:

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

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

a.3) Exchange rates:

b) Ground for calculating mixed tax:

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

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

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

b.4) Exchange rates for tax calculation:

2. Method for tax calculation:

a) Determination of import and export duties payable at absolute rate:

Fixed import and export duties payable=Practical quantity of each article written on the customs declaration that apply fixed taxxFixed tax on a unit of goodsxExchange rate for tax calculation

b) Determination of import and export duties payable that apply mixed tax:

Import and export duties payable on goods that apply mixed tax=Tax calculated as specified in Clause 2 Article 37 of this Circular+Fixed tax payable calculated as specified at Point a Clause 2 of this Article

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

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

2. Basis for tax calculation:

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

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

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

3. Method for tax calculation:

Safeguard duty, anti-dumping duty, or countervailing duty=Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-dumping duty, or countervailing dutyxTaxable pricexRate of safeguard duty, anti-dumping duty, or countervailing duty
Total amount of tax payable on goods that apply safeguard duty, anti-dumping duty, or countervailing duty=Tax payable calculated as specified in Clause 2 Article 37 or Clause 2 Article 38 of this Circular+Amount of safeguard duty, anti-dumping duty, or countervailing duty
           

4. Time for tax calculation, deadline for paying tax

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

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

5. Tax collection and tax refund:

a) Tax collection:

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

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

b) Tax refund:

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

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

6. Separate the Ministry of Finance’s guidance submit a dossier collection, refund, and other tax policies.

Article 40. Applying basis for tax calculation in some special cases

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

a) Customs values of imported goods shall comply with the Customs Law, Decree No. 08/2015/ND-CP, and the Ministry of Finance’s Circular on customs values of exported goods and imported goods;

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

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

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

3. Regarding imported goods that also incur safeguard duty/anti-dumping duty/countervailing duty/anti-discrimination tax, the amount of safeguard duty/anti-dumping duty/countervailing duty/anti-discrimination tax shall be added to the price for calculating excise tax, value-added tax.

Section 5. PAYMENT OF TAXES AND FEES

Article 41. Tax payment currencies

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

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

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

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

Article 42. Deadline for paying tax

Deadlines for paying taxes on exported goods or imported goods are specified in Clause 3 Article 42 of the Law on Tax Administration, which is amended in Clauses 5 and 6 Article 1 of the Law No. 21/2012/QH13. Specific guidance is provided below:

1. Regarding materials and supplies imported for manufacturing of domestic exported goods:

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

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

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

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

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

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

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

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

The taxpayer shall make declaration and take responsibility for the declaration of fulfillment of conditions for applying 275-day time limit according to form No. 04/DKNT-SXXK/TXNK provided in Appendix VI to this Circular.

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

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

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

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

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

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

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

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

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

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

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

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

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

2. Regarding temporarily imported goods

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

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

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

3. Regarding exported goods or imported goods specified at Point c Clause 3 Article 42 of the Law on Tax Administration, which is amended in Clause 11 Article 1 of the Law No. 21/2012/QH13, the taxpayer must pay tax before goods are released or granted customs clearance.

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

4. Time limits for paying taxes in special cases (except for the case in which outstanding tax may be paid in instalments specified in Clause 25 Article 1 of the Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration):

a) Regarding partial shipments of exported goods and imported goods on an all-inclusive customs declaration specified in Articles 36 and 93 of this Circular, the time limit for paying tax varies from case to case as prescribed in this Article, and are applicable to each shipment;

b) Regarding exported goods or imported goods that are still under the supervision of the customs office but impound by a competent agency for investigation, the time limit for paying tax shall begin on the day such goods are released;

c) Regarding goods that are imported to directly serve national defense and security, granted customs clearance or released, and awaiting decision on conditional tax exemption, if it is determined that such goods are ineligible for conditional tax exemption, taxes shall be fully paid, the time limit for paying tax and late payment interest shall be recalculated according to the period from the date of customs clearance or release of goods to the practical tax payment date, and sanctions shall be imposed (if any);

d) Regarding goods that are imported to directly serve scientific research, education, training, and eligible for conditional tax exemption, the taxpayer must implement the latest decision on tax payable issued by the customs office pending a decision on conditional tax exemption. If it is determined that such goods are ineligible for conditional tax exemption, taxes shall be fully paid, the time limit for paying tax and late payment interest shall be recalculated according to the period from the date of customs clearance or release of goods to the practical tax payment date, and sanctions shall be imposed (if any);

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

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

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

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

5. Time limit for paying imposed tax

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

b) Regarding declarations registered before July 01, 2013, if the customs office imposes tax from the date on which this Circular comes into force, the deadline for paying tax is the issuance date of the decision on tax imposition.

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

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

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

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

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

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

Article 43. Tax guarantee

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

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

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

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

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

a) Conditions for taxpayer to get guarantee:

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

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

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

a.1.3) The taxpayer has incurred not more than two penalties for other customs offences (including understatement of tax payable or overstatement of exempted, reduced, refunded, or cancelled tax), the fine for which exceeds the competence of the Director of the Customs Branch as prescribed by the Law on Handling of Administrative Violations.

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

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

3. Procedures for provision of separate guarantee

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

b) The contents of the letter of separate guarantee must comply with the form No. 05/TBLR/TXNK provided in Appendix VI to this Circular;

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

c.1) Determine a deadline for paying tax according to the guarantee period, which is not later than the deadline specified in Clause 3 Article 42 of the Law on Tax Administration, which is amended in Clause 11 Article 1 of the Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;

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

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

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

d) Monitoring and settlement of guarantee:

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

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

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

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

4. Procedures for provision of joint guarantee

a) Before initiating procedures for export or import, the taxpayer shall send a written request for permission for joint guarantee of imported goods (according to form No. 06A/DDNBLC/TXNK provided in Appendix VI to this Circular) to the Customs Branch where the customs declaration is registered;

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

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

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

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

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

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

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

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

Article 44. Locations and methods of tax payment

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

Article 45. Payment and collection of customs fees

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

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

2. Payment method:

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

3. Payment locations:

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

4. Procedures for payment:

a) If customs fees are paid monthly:

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

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

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

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

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

b) Any declarant that does not pay customs fees monthly or does not regularly carry out customs procedures at a Customs Branch shall pay customs fee every time it is incurred according to the notice of customs fees on the System;

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

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

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

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

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

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

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

b) Responsibilities of the authorized collector:

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

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

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

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

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

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

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

c) Responsibilities of the authorizing customs office:

c.1) Announce the authorized collector;

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

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

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

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

d) Responsibilities of the State Treasury:

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

dd) Funding for collection authorization

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

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

8. Sanctions for violations against regulations on customs fees:

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

Article 46. Payment of taxes of goods subject to analysis

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

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

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

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

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

2. Due taxes, late payment interest, and fines shall be paid in the order specified in Article 45 of the Law on Tax Administration, which is amended in Clause 12 Article 1 of the Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration, where:

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

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

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

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

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

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

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

Article 48. Tax imposition

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

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

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

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

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

6. Procedures for tax imposition

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

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

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

c) Specific procedures:

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

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

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

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

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

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

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

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

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

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

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

7. Responsibilities of the customs office

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

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

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

8. Responsibilities of the taxpayer

a) The taxpayer must fully pay tax arrears to the customs office as imposed in accordance with Articles 107, 108, and 110 of the Law on Tax Administration, which is amended in Clauses 33, 34, and 35 Article 1 of the Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration.

The taxpayer shall incur penalties if committing violations against tax laws. The time limit for sanctioning violations against tax laws is specified in Article 110 of the Law on Tax Administration, which is amended in Clause 35 Article 1 of the Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s regulations on handling of administrative violations and enforcement of administrative decisions in the customs sector;

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

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

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

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

b) The taxpayer has a refundable tax according to the law on import and export duties, excise tax, value-added tax, environmental protection tax, safeguard duty, anti-dumping duty, and countervailing duty.

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

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

a) Documents include:

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

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

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

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

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

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

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

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

d) According to the decision on refund, the customs office that collects the overpaid amount shall settle it and update information about the overpaid amount on the System.

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

5. Overpaid value-added tax shall be settled together with refund of import duty (if any) in accordance with guidance in Article 132 of this Circular.

Section 6. CUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION OF GOODS UNDER CUSTOMS SUPERVISION AND OTHER EXPORTED GOODS OR IMPORTED GOODS

Article 50. Transport of goods under customs supervision

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

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

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

b.1) Goods on a customs declaration registered at a Customs Branch outside the border-gate area that are transported from the customs place outside the border-gate area to the border-gate of exportation, a bonded warehouse, CFS, ICD;

b.2) Goods on a customs declaration registered at a Customs Branch outside the border-gate area that are transported from the border-gate of importation to a customs place outside the border-gate area or a non-tariff zone;

b.3) Exported goods that are transported from an ICD, a bonded warehouse, container freight station (CFS), or off-airport cargo terminals to the border-gate of exportation;

b.4) Imported goods that are transported from the border-gate of importation to the port of destination written on the bill of lading, off-airport cargo terminal, CFS, or another border-gate;

b.5) Imported goods that are transported from the border-gate of importation to a bonded warehouse;

b.6) Goods that are transported from a non-tariff zone to a border-gate of exportation or bonded warehouse, CFS, ICD; a customs place outside border-gate area, or another non-tariff zone;

b.7) Exported goods or imported goods that are transport from one customs place to another.

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

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

Article 51. Customs procedures applicable to goods under customs supervision

1. Customs procedures applicable to goods transported independently:

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

b) Customs dossier:

b.1) A declaration of independent transport which contains the information specified in Section 6 of Appendix II to this Circular;

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

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

Regarding the documents specified at Point b.3 of this Clause, if the single window mechanism is applied, the specialized state management agency shall send the electronic license for transit through the integrated communication system. In this case, the customs declarant is not required to submit the original license when carrying out customs procedures.

In case goods are transported from a bonded warehouse, CFS, or ICD to a border-gate of exportation, the documents specified at Point b.2 and Point b.3 of this Clause are not required.

c) Procedures:

c.1) Responsibilities of the customs declarant:

Complete the declaration of goods transport in accordance with Section 6 in Appendix II to this Circular; receive information from the System and follow the guidance below:

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

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

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

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

c.2) Responsibility of the port and warehouse operation enterprise

If the port and warehouse operation enterprise is connected to the customs office for exchange of electronic customs data, the port and warehouse operation enterprise shall update information about departure of exported goods or confirm arrival of imported goods on the System;

c.3) Responsibilities of the dispatching customs office:

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

Physical inspection shall be carried out as specified in Article 29 of this Circular if violations of law is suspected. The result of physical inspection shall be written on the inspection result sheet (according to form No. 06/PGKQKT/GSQL provided in Appendix V to this Circular) and sent to the Customs Branch to which goods are transported (hereinafter referred to as “receiving customs office”) where procedures are carried on.

c.3.2) Approve the declaration of goods transport on the System;

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

c.3.4) Update information about the dispatched goods on the System if the port and warehouse operation enterprise is connected to the customs office for exchange of electronic customs data;

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

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

c.4) Responsibilities of the receiving customs office:

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

c.4.2) Update information about the arrival of goods on the System if the port and warehouse operation enterprise is connected to the customs office for exchange of electronic customs data;

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

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

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

d.2) The customs declarant may make additional declaration and cancel information about the transport found by the customs declarant or according to guidance sent by the customs office via the System;

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

2. Customs procedures applicable to multi-modal transport:

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

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

c) Regarding exported goods

c.1) Regarding exported goods that have undergone physical inspection at the Customs Branch where the customs declaration is registered and must be sealed by the customs

c.1.1) Responsibilities of the dispatching customs office:

c.1.1.1) Seal the goods, update information about transfer of goods under supervision on the System.

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

c.1.1.2) Give goods to the customs declarant for transport to the border-gate of exportation;

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

c.1.1.4) Carry out search for the shipment if goods do not arrive at the border-gate of exportation after the expected transport period.

c.1.2) Responsibilities of the receiving customs office:

c.1.2.1) Receive goods presented by the customs declarant;

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

c.1.2.3) Update information about the arrival of goods on the System;

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

c.2) Regarding exported goods exempt from customs sealing:

The customs declarant shall be responsible for transporting goods to the border-gate of exportation.

d) Regarding imported goods:

d.1) Regarding imported goods being inspected outside the border-gate area and goods that must be sealed by the customs:

d.1.1) Responsibilities of the Customs Branch where the customs declaration is registered:

d.1.1.1) Update information on the System for the Customs Branch where goods are stored to seal and transfer goods to the customs declarant for transport to the inspection place;

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

d.1.1.3) Update information about the arrival of goods on the System;

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

d.1.2) Responsibilities of the Customs Branch where goods are stored:

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

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

d.2) Regarding imported goods exempt from customs sealing:

The customs declarant shall carry out customs procedures as prescribed and take goods through the customs-controlled area at the border-gate after permission is granted by the customs office.

e) Additional declaration, cancellation of the declaration of multi-modal transport is similar as those of declaration of exported goods and declaration of imported goods prescribed in this Circular.

3. Regarding goods specified in Clause 1, Points c.1 and d.2 Clause 2 of this Article, if the dispatching customs office and the receiving customs office has not exchanged information about the transport of goods via the System or the System is not working as specified in Clause 2 Article 25 of Decree No. 08/2015/ND-CP and thus declaration of transport of goods under customs supervision cannot be made via the System, the dispatching customs office shall use the form No. 10/BBBG/GSQL provided in Appendix V to this Circular) to transfer goods to the receiving customs office for carrying on the procedures. After receiving the transfer note and goods, the receiving customs office shall confirm and notify the dispatching customs office.

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

Article 52. Customs supervision of exported goods or imported goods

1. Regarding exported goods:

a) Responsibilities of the customs declarant or deliverer:

a.1) Regarding exported goods that are exempted from physical inspection and released or granted customs clearance, goods approved for independent transport, after goods are gathered inside the customs-controlled area, the customs declarant or deliverer shall provide information about the container list and declaration number according to form No. 29/DSCT/GSQL provided in Appendix V (if goods are transported in containers) or list of goods according to form No. 30/DSHH/GSQL provided in Appendix V (for other goods) or the notice of approved transport declaration for the port and warehouse operation enterprise (in the seaport, airport, off-airport cargo terminal) or for the customs office of the border-gate by road, river, inland waterways, or international railway station;

The customs declarant shall print the list of containers, list of goods from www.customs.gov.vn or on the declaration system of the customs declarant. If the list of containers or list of goods is changed after goods have entered the customs-controlled area, the customs declarant shall print or request a customs officer at the Customs Branch at the border-gate to print the list of containers, list of goods from the System.

In case of paper declaration, the customs declarant shall present the declaration, on which customs clearance or release of goods is certified by the Customs Branch where the customs declaration is registered.

a.2) Regarding exported goods subject to physical inspection that have been released or granted customs clearance at the Customs Branch outside the border-gate area, the customs declarant shall be responsible for protecting the status quo of goods and the customs seal throughout the transportation. After the customs office checks and certifies, the customs declarant shall perform the tasks specified at Point a.1 of this Clause;

a.3) Regarding exported goods of which physical inspection is carried out by the Customs Branch at the border-gate, the customs declarant shall follow Point a.1 of this Clause as soon as goods are released or granted customs clearance;

a.4) If the port and warehouse operation enterprise does not have an IT system that meet standards for management, supervision of exported goods or imported goods moved in or out of the port or depot area, the customs declarant or deliverer shall provide information about the number of declarations, list of containers, and list of goods for the customs office;

a.5) If the declaration of exported goods has been released or granted customs clearance, goods have been moved into customs-controlled area at the border-gate of exportation, but the deliverer is only able to load part of the shipment onto the vehicles, and the remaining amount is loaded onto another vehicles, then the deliverer shall send a written request to the Customs Branch where goods are stored for continued monitoring the remaining goods until all of them are exported.

b) Responsibilities of the port and warehouse operation enterprise at seaports, international airports, off-airport cargo terminals:

b.1) According to the list of numbers of declarations, list of containers and list of goods provided by the customs declarant or the deliverer, the port and warehouse operation enterprise shall check the list of containers, list of goods, and compare information about the customs declaration on the System to decide the loading of goods granted customs clearance onto the vehicles;

b.2) After goods are moved into the port or depot area for loading onto the vehicles, the port and warehouse operation enterprise shall confirm goods passing through the customs-controlled area or update information about arrival of goods on the System of the customs office;

b.3) If the System is not working, the customs office must be promptly informed to take appropriate actions to avoid congestion of exported goods and departing vehicles.

c) Responsibilities of the customs office:

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

c.2) Regarding goods exported through a border-gate by road, river, inland waterway, international railway, and the case specified at Point a.4 of this Clause, the Customs Branch at the border-gate of exportation shall compare information provided by the customs declarant or deliverer as specified at Point a.1 of this Clause with information on the System to supervise exported goods; confirm goods passing through the customs-controlled area, or update information about goods on the System.

Regarding goods exported through a border-gate by road, river, inland waterway, international railway, the confirmation of goods passing through the customs-controlled area or update of information about goods on the System shall be made after goods have been transported through the border-gate of exportation to the importing country;

Regarding the case specified at Point a.4 of this Clause in which goods are exported through a border-gate by sea, by air, or by off-airport cargo terminal, after confirming goods passing through the customs-controlled area on the System, the customs officer shall make a confirmation on the list of container or list of goods and give it to the customs declarant. The customs declarant shall give it to the port and warehouse operation enterprise to load exported goods on to the vehicles. In case of declaration of independent transport, according to the notice of approved transport declaration provided by the customs declarant, the customs officer shall confirm goods passing through the customs-controlled area on the System, append his/her signature and seal on the first page of the notice, give it to the customs declarant. The customs declarant shall give it to the port and warehouse operation enterprise in order to load exported goods onto the vehicles;

c.3) Regarding the case specified at Point a.5 of this Clause and goods are exported through a border-gate other than the border-gate where goods are stored, relevant Customs Branches shall cooperate in monitoring goods until they are actually exported as prescribed; additional declaration is not required;

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

Regarding aviation fuel for outbound airplanes, the Customs Branch where the airplane departs shall monitor every time goods are delivered.

2. Regarding imported goods:

a) Responsibilities of the customs declarant:

a.1) Regarding imported goods that have been released or granted customs clearance or moved to storage or an inspection place, goods approved for independent transport, imported goods eligible for tax exemption or not liable to duty, incurring zero tax, or eligible for 275-day time limit that undergo physical inspection by the Customs Branch at the border-gate at the request of the Customs Branch where the customs declaration is registered: Information about number of customs declaration, list of containers according to form No. 29/DSCT/GSQL provided in Appendix V (for goods transported in containers) or list of goods according to form No. 30/DSHH/GSQL provided in Appendix V (for other goods) or notice of approved transport declaration shall be provided for the port and warehouse operation enterprise at the border-gate, seaport, international airport, off-airport cargo terminal, or the customs office at the border-gate (by road, river, inland waterways, or international railway).

The customs declarant shall print the list of containers, list of goods from www.customs.gov.vn or on the declaration system of the customs declarant. If the list of containers or list of goods is changed when the customs declarant receives goods at the border-gate of importation, the customs declarant shall print or request a customs officer at the Customs Branch at the border-gate to print the list of containers or list of goods from the System;

a.2) Regarding imported goods moved outside the port or border-gate area and must be sealed by the customs as specified in Clause 3 of this Article:

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

a.2.2) Transfer the goods to the Customs Branch to which goods are transported to carry on customs procedures as prescribed;

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

a.3) If the port and warehouse operation enterprise does not have an IT system that meet standards for management, supervision of exported goods or imported goods moved in or out of the port or depot area, the customs declarant shall provide information about the number of declarations, list of containers, list of goods for the customs office.

b) Responsibilities of the port and warehouse operation enterprise:

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

b.1.1) The customs office has granted customs clearance or release of goods, or permitted goods to be taken to inspection place or through the customs-controlled area regarding imported goods eligible for tax exemption or not liable to duty, incurring zero tax, or eligible for 275-day time limit that undergo physical inspection by the Customs Branch at the border-gate at the request of the Customs Branch where the customs declaration is registered.

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

b.2) Notify the Customs Branch at the port or depot or the Customs Branch where the customs declaration is registered if goods are not those specified at Point b.1 of this Clause;

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

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

c) Responsibilities of the customs office:

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

c.2) Regarding imported goods being removed from the customs-controlled area at a border-gate by road, river, inland waterway, international railway, and the case specified at Point a.3 of this Clause, the Customs Branch at the border-gate of exportation shall compare information provided by the customs declarant or deliverer as specified at Point a.1 of this Clause with information on the System to supervise imported goods being removed from the customs-controlled area; confirm goods passing through the customs-controlled area on the System.

In the case specified at Point a.3 of this Clause in which goods are imported through a border-gate by sea, by air, or by off-airport cargo terminal, after confirming goods passing through the customs-controlled area on the System, the customs officer shall make a confirmation on the list of containers or list of goods and give it to the customs declarant. The customs declarant shall give it to the port and warehouse operation enterprise to allow goods to pass through the customs-controlled area. In case of declaration of independent transport, according to the notice of approved transport declaration provided by the customs declarant, the customs officer shall confirm goods passing through the customs-controlled area on the System, append his/her signature and seal on the first page of the notice, give it to the customs declarant. The customs declarant shall give it to the port and warehouse operation enterprise in order to allow goods to pass through the customs-controlled area;

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

c.3.1) Check the outer condition of goods, compare numbers of containers and seals of the deliverer with information about the customs declaration on the System;

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

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

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

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

d.2) Transshipped goods: the customs officer shall issue a Notice of transshipped goods (according to form No. 21/BKTrC/GSQL provided in Appendix V to this Circular) to supervise goods being moved out of the customs-controlled area;

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

d.3.1) The deliverer of goods owners shall send a written request for re-export to the Customs Branch at the border-gate where goods are stored specifying the reasons. The request must contain the number of the bill of lading, intended export time, border-gate of exportation, vehicles, etc.

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

d.3.2.1) Receive the shipment documents;

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

If the inspection result shows that goods are consistent with the bill of lading, the customs office shall consider permitting the re-export of the shipment. If the inspection result reveals that goods are inconsistent with the bill of lading or there is information about violations, appropriate actions shall be taken.

3. Customs sealing:

a) Cases of customs sealing:

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

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

a.3) Imported goods are transported from the border-gate of importation to a customs place outside the border-gate area or an inland goods inspection place for physical inspection;

a.4) Imported goods that arrive at the border-gate of importation are transported by the deliverer to the port of destination written on the bill of lading or off-airport cargo terminal, except for the case specified at Point b.2 of this Clause;

a.5) Goods from abroad are transported from the border-gate of importation to a bonded warehouse, non-tariff zone in a border-gate economic zone, CFA warehouse, duty-free shop, and vice versa;

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

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

b) Cases in which customs sealing is not required:

b.1) Goods are transited through Vietnam’s territory without changing the vehicles by sea, by air, by river from the first border-gate of importation to the border-gate of exportation;

b.2) Imported goods that arrive at the border-gate of importation at a seaport, river port, airport are transported by the deliverer to the port of destination written on the bill of lading using another vehicles of the same modal or without changing the vehicles from the border-gate of importation to the port of destination;

b.3) Various exported goods or imported goods are transported by means of multimodal transport and exempt from physical inspection when carrying out customs procedures;

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

4. Suspension of goods passing through customs-controlled area

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

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

c) A record shall be made when the inspection is done; any customs offenses found shall be handled in accordance with law provisions. The result must be notified to relevant units.

5. Customs supervision of exported goods of which the port of loading, border-gate of exportation, or vehicles is changed:

a) If goods have entered the customs-controlled area:

According to the customs declarant’s notification, the Customs Branch where goods are stored shall make and send a transfer note to the Customs Branch of the border-gate of exportation to supervise exported goods;

b) If goods have not entered the customs-controlled area:

The Customs Branch of the border-gate of exportation shall follow Clause 1 of this Article;

c) Additional declaration of exported goods of which the port of loading, border-gate of exportation, or vehicles is changed shall comply with Clause 3 Article 20 of this Circular.

6. In case goods have been moved into the customs-controlled area but the customs declarant requests cancellation of the declaration as specified in Article 22 of this Circular and bring them back to inland:

According to the customs declarant’s request for removing goods from the customs-controlled area and information about cancellation of the declaration of exported goods on the System (or a written confirmation of the cancellation made by the Customs Branch where the customs declaration is registered in case of paper declaration), the Customs Branch where goods are stored pending export shall supervise goods being moved from the storage.

7. In case goods have been moved into the customs-controlled area but the customs declarant wishes to bring them back to inland for repair, recycle, or suspend the export and does not cancel the customs declaration:

a) The customs declarant shall:

a.1) Send a document to the Customs Branch where the customs declaration is registered specifying the (specifying the declaration number, container numbers, goods storage location, whether procedures for tax refund or tax cancellation are completed, and the reasons for bringing goods back to inland, and intended time of export);

a.2) Return the tax refund to the customs office or the inland tax office if tax on exported goods that were imported previously or exported goods domestically manufactured has been refunded.

b) The Customs Branch where the customs declaration is registered shall:

b.1) Notify the Customs Branch where goods are store of the goods being brought back to domestic market for recycling, report or suspended from export. If goods are brought back to inland for repair or recycling, the time limit for repair or recycling shall not exceed 30 days from the day on which goods are removed from the customs-controlled area;

b.2) Receive goods, break the seal for the customs declarant to carry out repair or recycling, and update information on the System.

When the repair or recycling is completed as notified by the customs declarant, the Customs Branch where the customs declaration is registered shall carry out a physical inspection, seal the goods, update information about the dispatch of godson the System, and transfer goods to the customs declarant for transport to the border-gate of exportation;

b.3) In case of suspension from export: The declaration shall be cancelled in accordance with Article 22 of this Circular;

b.4) The Customs Branch where goods are stored shall be requested to move goods from the customs-controlled area.

c) The Customs Branch where goods are stored shall supervise goods being removed from the customs-controlled area, seal and transfer goods to the Customs Branch where the customs declaration is registered;

d) If the Customs Branch where the customs declaration is registered and the Customs Branch where goods are stored have not exchanged information about goods via the System, the transfer note form No. 10/BBBG/GSQL provided in Appendix V to this Circular shall be used to transfer goods. After receiving the transfer note and the goods, the Customs Branch shall confirm, respond, and enclose it with the customs dossier.

8. When goods are removed from the customs-controlled area, if the customs office finds that the container numbers do not match the declaration, the customs office shall request the customs declarant to present delivery documents provided by the deliverer in order to compare information about the consignee’s name, number of the bill of lading, name of the vehicles, container numbers, quantity of packages on the delivery documents with the customs declaration on the System. If information is consistent, the customs officer shall update the container numbers on the System and allow goods to be removed from the customs-controlled area. If information is inconsistent or violations of law are suspected, the customs officer shall request the Director of the Customs Branch where goods are stored to cooperate with the Customs Branch where the customs declaration is registered to carry out an inspection and take appropriate actions.

Article 53. Basis for determining exported goods

1. If goods are exported by sea, air, railway, inland waterways, transshipment port, transshipment area; goods supplied for outbound ships or airplanes; exported goods transported together with the deliverer through air border-gate; exported goods sent to bonded warehouses; exported goods sent to CFS warehouse, the basis for determination of exported goods is the declaration of exported goods granted customs clearance certified that goods have passed through the customs-controlled area on the System.

2. Regarding goods exported through a border-gate by road or by river, the basis is the declaration of exported goods that have been granted customs clearance and certified by a customs officer that goods have passed through the customs-controlled area on the System when goods are transported across the border to the importing country.

3. Regarding indirect export (indirect export means a situation in which goods are manufactured by a local manufacturer in Vietnam under a contract with a foreign partner and then delivered to a local importer in Vietnam for further processing at the request of the foreign party), goods sold from the domestic market into a non-tariff zone, a border economic zone, an export-processing zone, or an EPE, the basis is the export or import declaration that has been granted customs clearance.

4. In case of paper declaration:

a) Regarding goods specified in Clauses 1 and 2 of this Article, the basis is the declaration of exported goods that have been granted customs clearance and certified by a customs officer of the border-gate of exportation that goods have passed through the customs-controlled area on. The declaration must contain the date, the official’s signature, and seal). Regarding goods exported through a border-gate by road or by river, the basis is the declaration of exported goods that have been granted customs clearance and certified that goods have been exported in reality;

b) Regarding goods specified in Clause 3 of this Article, the basis is the declaration of exported goods that have been granted customs clearance.

Chapter III. CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION OF GOODS PROCESSED UNDER CONTRACTS WITH FOREIGN TRADERS, MATERIALS AND SUPPLIES IMPORTED FOR MANUFACTURING OF DOMESTIC EXPORTED GOODS; EXPORTED GOODS AND IMPORTED GOODS OF EXPORT PROCESSING ENTERPRISES

Section 1. GENERAL PROVISIONS

Article 54. Imported raw materials or supplies

Raw materials or supplies imported for inward processing or manufacturing of domestic exported goods include:

1. Materials, semi-finished products, components, knock-down kits directly used for inward processing operations or manufacturing operations and are converted into the exported goods.

2. Raw materials or supplies that are directly used for inward processing or manufacturing operations but are not converted into the products of part of the products.

3. Imported finished products attached to exported products, packed together with exported products that are made of imported raw materials or supplies, or packed together with products that are made of raw materials or supplies bought inland or self-supplied by the exporter to create full packs to be exported.

4. Packages or supplies used as packages of exported products.

5. Raw materials or supplies imported for repair, recycling of exported products.

6. Samples imported for inward processing or manufacturing of domestic exported goods.

Article 55. Consumption rates for inward processing, manufacturing of domestic exported goods

1. Consumption rates for inward processing, manufacturing of domestic exported goods include:

a) Material consumption rate means the practical number of materials necessary for manufacturing a unit of product;

b) Supplies consumption rate means the practical number of supplies necessary for manufacturing a unit of product;

c) Rate of loss means ratio of loss of materials or supplies, including natural loss, loss due to formation of waste, rejects to the manufacturing norm or material/supply consumption norm. If the amount of waste or rejects is already included in the material or supplies consumption norm, it shall not be included in the rate of loss.

The material/supplies consumption rate and rate of loss shall be kept by the enterprise and presented when customs office carries out an inspection or request explanation for the calculation of the materials consumption norm, supplies consumption norm, and rate of loss.

2. Rate of derivation of materials from preliminary material means the amount of a material used for manufacturing of domestic exported goods that is derived from a preliminary material.

3. Before manufacturing, the taxpayer must estimate the consumption rate and rate of loss of every product code. If changes are made during the manufacturing process, such norms and rates must be adjusted and documents about such changes must be retained.

4. The legal representative of the taxpayer shall be responsible for the accuracy of the consumption rates and rates of loss applied and apply such norms and rates for purposes of inward processing or manufacturing of domestic exported goods only. Every violation shall be handled in accordance with law.

5. The taxpayer shall determine the amount of refundable tax or cancelled tax pursuant to regulations of this Circular and according to the practical rate of consumption of imported materials and supplies serving manufacturing of domestic exported goods.

1. Responsibilities of the trader:

a) Inform the Customs Branch where import procedures are to be carried out of the facility where exported goods are processed/manufactured (hereinafter referred to as “processing/manufacturing facility”) as specified in Article 58 of this Circular (hereinafter referred to as “supervisory Customs Branch”) via the System according to form No. 12/TB-CSSX/GSQL provided in Appendix V to this Circular. EPEs are not required to make such notification.

If there is a request for tax refund as specified at Point c.2 and Point c.5 Clause 5 Article 114 of this Circular, the manufacturer of goods to be exported must notify the manufacturing facility before submitting the dossier of request for tax refund and the statement as prescribed in this Circular;

b) If raw materials or supplies, exported goods must be stored outside the said manufacturing facility, the storage location must be notified to the supervisory Customs Branch (according to form No. 12/TB-CSSX/GSQL in Appendix V to this Circular;

c) Take legal responsibility for info provided in the notification of the processing/manufacturing facility, or the location where raw materials or supplies, machinery, equipment, or exported products are stored (hereinafter referred to as “storage location”);

d) Adjust information on the System according to responses of the customs office.

2. Responsibilities of the customs office:

a) Receive notification of the processing/manufacturing facility and the storage location;

b) Check the information within 02 working hours after receiving the notification; post the necessary adjustments on the System if the information provided is insufficient.

c) Carry out an inspection at the processing/manufacturing facility if required as specified in Article 39 of Decree No. 08/2015/ND-CP and Article 57 of this Circular;

d) Carry out an inspection at the storage location outside the manufacturing facility if it is suspected that the raw materials or supplies and exported products are not stored at the location notified to the customs office.

Article 57 Inspection at the processing/manufacturing facility, inspection of processing/manufacturing capacity

1. Cases of inspection at the processing/manufacturing facility, inspection of processing/manufacturing capacity:

a) The entity executes the first processing contract;

b) The entity is permitted to apply the 275-day period for the first time to goods imported for manufacturing of domestic exported goods;

c) The cases specified at Point b Clause 1 Article 39 of Decree No. 08/2015/ND-CP.

2. Inspection procedures

a) The inspection decision form No. 13/KTCSSX/GSQL provided in Appendix V to this Circular shall be sent directly, by registered mail, or fax to the customs declarant within 03 working days from the day on which it is signed and at least 05 working days before the inspection date;

b) The inspection shall be carried out after 05 working days from the issuance date of the inspection decision. The inspection duration shall not exceed 05 working days.

3. Inspection contents

a) Check the address of the processing/manufacturing facility on written on the notification or on the Enterprise Registration Certificate;

b) Inspect the workshops, machinery and equipment:

b.1) Examine documents proving the legal right to use the workshops, premises, storage of raw materials or supplies, machinery and equipment;

b.2) Inspect the right to ownership of or right to use machinery and equipment, the quantity of machinery and equipment, manufacturing lines at the processing/manufacturing facility; inspect the condition, capacity of machinery and equipment.

In the course of inspection, the customs office shall examine declaration of imported goods (in case of import) invoices, receipts for purchase of machinery and equipment, or compare with the accounting records (in case of domestic purchase); finance lease contract (in case of finance lease); asset, workshop lease contracts (in case of lease). The effective period of the finance lease contract, asset/workshop lease contract must not be equal to or longer than the export contract;

c) Inspect the personnel participating in the manufacturing line according to the employment contracts or the payroll;

d) Inspect the accounting records or software program for management of inventory of goods, raw materials or supplies, machinery, and equipment.

4. Inspection record:

At the end of the inspection, the customs officer shall inspect record (according to form No. 14/BBKT-CSSX/GSQL provided in Appendix V to this Circular). The record shall contain the inspection result which truthfully reflects the reality and specify that:

a) Whether the inspected entity has the lawful right to use the premises;

b) Whether the inspected entity has the lawful right to own or use machinery, equipment and manufacturing lines at the facility, whether they are suitable for the raw materials or supplies imported for inward processing or manufacturing of domestic exported goods (if such machinery, equipment, manufacturing lines are invested by the entity);

c) The quantity of machinery, equipment, and workers.

The inspection record must bear signatures of the inspecting official and the legal representative of the inspected entity.

5. The inspection result shall be handled in accordance with Clause 3 Article 39 of Decree No. 08/2015/ND-CP and updated on the System.

Article 58. Customs places

1. Customs places for import:

a) Regarding raw materials or supplies, machinery, and equipment imported for inward processing; materials and supplies imported for manufacturing of domestic exported goods, the importer may choose to follow import procedures at one of the following Customs Branches:

a.1) The Customs Branch in the same district with the importer’s headquarter, branch, or manufacturing facility;

a.2) The Customs Branch at the border-gate or the Customs Branch at the ICD;

a.3) The Customs Branch in charge of goods processed and manufactured for export affiliated to the Customs Departments in the same province with the manufacturing facility or the border-gate of importation.

b) Regarding EPEs:

b.1) Imported goods of EPEs; machinery and equipment temporarily imported to serve manufacturing, construction of workshops (even if they are directly imported by the contractor); goods under warranty or repair shall carry out customs procedures at the supervisory Customs Branches of the EPEs;

b.2) In case an EPE exercises its rights to import goods as prescribed in Decree No. 23/2007/ND-CP and the Ministry of Industry and Trade’s other regulations, the customs declaration shall be registered at the location specified in Article 22 of the Customs Law, Article 4 of Decree No. 08/2015/ND-CP, and Clause 1 Article 19 of this Circular.

2. Customs places for export:

a) Regarding processed/manufactured goods for export, the exporter may choose to follow import procedures at the most convenient Customs Branches;

b) Regarding EPEs:

b.1) Exported goods of EPEs; machinery and equipment re-exported after being temporarily imported to serve manufacturing, construction of workshops (even if they are directly imported by the contractor) shall carry out customs procedures at the moist convenient Customs Branch of the EPEs;

b.2) In case an EPE exercises its rights to export goods as prescribed in Decree No. 23/2007/ND-CP and the Ministry of Industry and Trade’s other regulations, the customs declaration shall be registered at the location specified in Article 22 of the Customs Law, Article 4 of Decree No. 08/2015/ND-CP, and Clause 1 Article 19 of this Circular.

Article 59. Inspection of the use and inventory of raw materials or supplies, machinery, equipment, and exported goods

1. Cases of inspection

a) A high-risk entity has imported materials, machinery and equipment that has not had exported products after the manufacturing cycle;

b) There is an unusual increase or decrease in import of raw materials or supplies, machinery, equipment or export of products by the subject compared to such entity’s manufacturing capacity;

c) The subject is suspected of selling raw materials or supplies, machinery, equipment or products to the domestic market without making customs declaration;

d) The subject is found declaring exported products inaccurately and against the regulations.

2. Inspection contents

a) Inspect the customs dossier, dossier of request for tax refund or tax cancellation, statement, accounting records, accounting books, logbooks of raw materials or supplies, machinery, and equipment, and other documents that must be retained by the customs declarant as specified in Clause 5 Article 3 of this Circular;

b) Inspect the norm of exported products and documents related to the establishment of such norms

c) Inspect the correspondence of exported products and imported raw materials or supplies;

d) If the customs office is unable to give a conclusion after performing the inspection tasks specified at Points a, b, and c of this Clause, the customs office shall:

d.1) Inspect raw materials or supplies, machinery, and equipment on the manufacturing line;

d.2) Inspect the inventory;

d.3) Inspect the quantity of finished products that are yet to be exported.

3. Competence to inspection

The Director of the Customs Department shall issue the decision on inspection. The Director of Customs Branch shall organize the inspection.

4. Inspection time

The site inspection shall not last longer than 05 working days. In complicated cases, the duration may be extended for up to 05 more working days.

5. Inspection procedures

a) Inspection of the use of raw materials or supplies, or inventory at the customs declarant’s premises shall be carried out in accordance with the decision of Director of Customs Department; the supervisory Customs Branch shall notify the customs declarant within 03 working days from the date the decision is signed and carry out the inspection within 05 days from the date the decision is sent;

b) If the customs declarant has multiple manufacturing facilities or subcontracts processing to one or some manufacturers (subcontractors), the site-inspection shall be carried out at each and every of them to determine the quantity of goods in the inventory;

c) The inspection must be carried out properly and on schedule without affecting the customs declarant’s business operation;

d) The inspection shall be recorded in writing by the representatives of the customs declarant and the inspectorate.

6. Time limits for giving inspection result

a) Within 05 working days from the end of the site inspection, the Customs Branch shall send a draft conclusion to the customs declarant (by fax or registered mail);

b) Within 05 working days after receiving the draft conclusion, the customs declarant must provide explanation in writing;

c) If the customs declarant fails to provide explanation within 05 working days from the deadline or the customs office accepts the explanation, the Director of the Customs Department shall issue the official conclusion;

d) If the basis for giving conclusion is insufficient, the Director of Customs Department may consult with a competent agency. Within 15 days after receiving opinions from the competent agency, the Director of Customs Department shall issue the official conclusion.

7. Handling inspection result

a) If the inspection result shows that the use of imported raw materials or supplies, machinery, and equipment corresponds with domestic exported goods, matches the notification of manufacturing facility and capacity; information, documents, and quantity of goods in inventory (in storage, on the manufacturing lines, semi-finished products, incomplete products, etc.) are consistent with accounting records, documents about exported goods or imported goods, the figures provided shall be accept, a conclusion shall be given, and the inspection result shall be updated on the System;

b) If the inspection result reveals that the use of imported raw materials or supplies, machinery, and equipment does not correspond with domestic exported goods, matches the notification of manufacturing facility and capacity; information, documents, and quantity of goods in inventory (in storage, on the manufacturing lines, semi-finished products, incomplete products, etc.) are inconsistent with accounting records, documents about exported goods or imported goods, the declaration shall be requested to provide explanation.

b.1) If the customs office accepts the explanation, Point a of this Clause shall be followed;

b.2) If the customs office does not accept the explanation or the customs declarant does not provide explanation, the customs office shall make decisions on tax settlement, impose administrative penalties in accordance with regulations of tax law, customs, and existing documents, or request a competent person to take actions in accordance with law provisions.

8. Updating inspection information

The decision on inspection, conclusion about the inspection of use, inventory of raw materials or supplies, machinery, equipment, and exported goods shall be update on the System within 01 day from the date the decision on inspection or the conclusion is signed.

Article 60. Finalization Statement

1. Deadline for submitting the statement

Every year, the customs declarant shall submit the statement of the use of raw materials or supplies, machinery, equipment, and exported goods to the customs office within 90 days from the end of the fiscal year.

2. The statement shall be submitted at the Customs Branch where import procedures are carried out as specified in Article 58 of this Circular or the supervisory Customs Branch of the EPE.

3. Responsibilities of the customs declarant:

a) Submitting the statement

a.1) Regarding entities that import materials for manufacturing of domestic exported goods:

The statement shall contain the total value of purchase, sold, and inventory of raw materials or supplies, semi-finished products, and finished products (according to form No. 15/BCQT-NVL/GSQL provided in Appendix V to this Circular) and be submitted to the customs office via the System. The statement must match the customs declarant’s accounting records.

In case the subject imported goods raw materials or supplies for manufacturing and sells the products to another entity for inward processing or manufacturing of domestic exported goods, both of them must submit the statements as prescribed in this Article;

a.2) Regarding inward processors:

The entity that monitor imported raw materials or supplies provided by the hiring party, hired machinery and equipment for performing the processing contract, semi-finished products, and finished products at off-balance accounts or on its internal control system, the statement of raw materials or supplies shall be made according to form No. 15/BCQT-NVL/GSQL in Appendix V to this Circular, and the statement of machinery and equipment shall be made according to form No. 16/BCQT-MMTB/GSQL in Appendix V to this Circular. If the internal control system does not monitor quantity of goods by value, the result given by such system may be used for making the statement of the quantity of goods that are not monitored by value;

a.3) EPEs shall make statements in accordance with Points a.1 and a.2 depending on whether materials are imported for inward processing or manufacturing of domestic exported goods.

b) Making and retaining records of imported raw materials or supplies according to the Ministry of Finance’s regulations on accounting, audit, which specify the numbers of declarations of imported raw materials or supplies;

c) Making and retaining records of exported products according to the Ministry of Finance’s regulations on accounting, audit, which specify the contract and order numbers;

d) Making and retaining documents about the treatment of waste and rejects;

dd) Presenting all accounting documents about the imported raw materials or supplies, machinery, and equipment and exported products when the customs office carries out in inspection at the enterprise’s premises.

5. Responsibilities of the customs office:

a) Receive statements of use of imported raw materials or supplies, machinery, and equipment submitted by the customs declarant;

b) Examine the statements:

b.1) Cases in which the statement is examine:

b.1.1) The entity submits the first statement;

b.1.2) The figures on the statement are abnormally different from the System;

b.1.3) An inspection is carried out at the taxpayer’s premises after the decision on tax refund or tax cancellation;

b.1.4) The statement is examined based on risk management, assessment of law compliance of the taxpayer.

Statements of priority enterprises shall be examined in accordance with the Ministry of Finance’s regulations on application of preferential policies to export and import procedures.

b.2) If an inspection is carried out at the taxpayer’ premises before a decision on tax refund or tax cancellation is issued, the Director of Customs Department shall examine both the statement and the eligibility for tax refund or tax cancellation;

b.3) The inspection results shall be handled following the procedures for inspecting the use of raw materials or supplies, machinery, and equipment at the customs declarant’s premises in Clauses 2, 3, 4, 5, 6, 7, 8 Article 59 of this Circular.

If the statement examination is combined with examination of the dossier of request for tax refund or tax cancellation for raw materials or supplies imported for manufacturing of domestic exported goods at the customs declarant’s premises, in addition to the procedures specified in Article 59 of this Circular, the customs office must examine the accuracy and truthfulness of the dossier of request for tax refund or tax cancellation and the customs declarant’s fulfillment of the conditions for tax refund or tax cancellation.

Section 2. CUSTOMS PROCEDURES APPLICABLE TO GOODS PROCESSED IN VIETNAM UNDER CONTRACTS WITH FOREIGN TRADERS

Article 61. Procedures for importing raw materials or supplies, machinery, equipment, and exporting products

1. Procedures for importing raw materials or supplies

a) The customs dossier, customs procedures applicable to imported raw materials or supplies (including finished products provided by the hiring party that are attached on or packed with the processed products as full packs; raw materials or supplies imported by the processor) are similar as customs procedures for importing goods prescribed in Chapter II of this Circular;

b) Customs procedures applicable to raw materials or supplies provided by the Vietnamese entity as requested by the foreign party in the form of indirect export shall comply with Article 86 of this Circular;

c) The customs declarant is not required to carry out customs procedures for raw materials or supplies manufactured or purchased by the processor in Vietnam (unless they are bought from an EPE or an enterprise in a non-tariff zone). If raw materials or supplies are subject to export duty, the processor shall declare, calculate export duty and other taxes on the declaration of export of processed products according to the tax rates, values of the raw materials or supplies that are converted into the products;

d) If raw materials or supplies are imported for inward processing before the processing contract is signed:

The processor may use raw materials or supplies imported in such manner to perform the processing contract. Tax policies, procedures for tax refund are similar as import of materials for manufacturing of domestic exported goods specified in Article 114 of this Circular if the period from the registration date of the import declaration to the registration date of the declaration of exported goods made of such raw materials or supplies does not exceed 02 years.

If the manufacturing cycle of domestic exported goods is longer than 02 years, the customs declarant must provide documents proving the manufacturing cycle for the Customs Branch where the processing contract is finalized and obtain permission.

2. Procedures for importing hired/borrowed machinery and equipment for performing processing contracts

Customs procedures for import of hired/borrowed machinery and equipment serving performance of the processing contract are the same as procedures for temporary import and re-export specified in Article 50 of Decree No. 08/2015/ND-CP.

3. Procedures for exporting processed products

Customs dossiers and customs procedures are the same as those of exported goods prescribed in Chapter II of this Circular.

Article 62. Customs procedures for subcontracting processing

1. If the Vietnamese subject that signs a processing contract with a foreign trader hires another entity to process goods (the latter is referred to as “subcontractor”) according to Point b Clause 2 Article 32 of Decree No. 187/2013/ND-CP, the entity that signs the contract with the foreign trader shall carry out customs procedures, finalize the processing contract with the customs office, and take responsibility for the performance of such contract. The entity that signs the processing contract with the foreign trader shall submit a written notification of the name, address of the headquarter and address of the manufacturing facility of itself and the subcontractor, the time for delivering raw materials or supplies to the subcontractor to the customs office. The notification shall be submitted before the raw materials or supplies are delivered.

2. Goods delivered between Vietnamese subjects are exempted from customs procedures.

3. If an EPE is hired or subcontracts processing to another subject (subcontractor), regulations in Article 76 of this Circular shall be complied with.

Article 63. Procedures for delivering and receiving goods forwarded for further processing

1. Goods forwarded for further processing specified in Article 33 of Decree No. 187/2013/ND-CP must carry out customs procedures for indirect export specified in Article 86 of this Circular.

2. The legal representatives of the deliverer and the consignee shall make sure the products are made of the raw materials or supplies under the processing contract and are used for processing purpose only.

3. If the processing contract to forward products for further processing and the contract to process forwarded products are executed by the same processor, such processor shall perform the tasks of both the deliverer and the consignee.

Article 64. Procedures for disposal of excess raw materials or supplies, waste, rejects, hired/borrowed machinery and equipment

1. Deadline for disposal of raw materials or supplies, machinery, and equipment when the processing contract is completed or expired

a) Within 15 days from the completion date or expiration date of the processing contract, the customs declarant shall send a written notification to the Customs Branch where the contract is finalized of the solution for disposal of excess raw materials or supplies, hired/borrowed machinery and equipment, waste and rejects (according to form 17/XL-HDGC/GSQL provided in Appendix V to this Circular);

b) Within 15 days from the notification date, the customs declarant must complete the customs procedures for disposal of such excess raw materials or supplies, hired/borrowed machinery and equipment, waste and rejects (if any).

2. Disposal solutions

Pursuant to Vietnamese law and terms of the processing contract, excess raw materials or supplies, hired/borrowed machinery and equipment, waste and rejects shall be:

a) Sold in Vietnam;

b) Re-exported to abroad;

c) Used for another processing contract in Vietnam;

d) Donated or given away in Vietnam; or

dd) Destroyed in Vietnam.

3. Customs procedures

a) Customs procedures for selling giving excess raw materials or supplies, waste, rejects, hired/borrowed machinery and equipment above the norm in Vietnam:

a.1) If the buyer or the recipient is the processor, the procedures for repurposing in Article 21 of this Circular shall be followed;

a.2) If the buyer or the recipient is another entity in Vietnam, the procedures for indirect export specified in Article 86 of this Circular shall be followed.

b) Procedures for re-exporting raw materials or supplies, machinery, and equipment that are temporarily imported to abroad while performing the processing contract or after the processing contract is completed or expires are the same as procedures for re-exporting goods to abroad specified in Clause 2 and Clause 3 Article 50 of Decree No. 08/2015/ND-CP;

c) Procedures for using raw materials or supplies, machinery, and equipment for another processing contract with the same or another hiring entity while performing the processing contract or when the processing contract is completed or expires are the same as procedures for indirect export specified in Article 86 of this Circular;

d) Destruction of raw materials or supplies, waste and rejects in Vietnam:

d.1) The customs declarant shall send a notification of the solution for destruction of raw materials or supplies, waste, and rejects specifying the method and location of destruction to the Customs Branch where imported raw materials or supplies are declared. The customs declarant shall be responsible for the destruction as prescribed by the law on environmental protection;

d.2) The customs office shall supervise the destruction of raw materials or supplies, waste, and rejects under risk management rules based on assessment of the customs declarant’s conformity with law.

The customs declarant that is a prioritized enterprise shall assume the sole responsibility for the destruction without supervision by the customs office.

dd) Regarding excess raw materials or supplies imported by a trader for inward processing purpose, when the processing contract is completed or expired:

dd.1) if the hiring entity has paid for the raw materials or supplies, regulations of Clause 1 and Clause 2 of this Article shall be complied with;

dd.2) if the hiring entity has not paid for the raw materials or supplies, a new declaration shall be registered and the procedures in Chapter II of this Circular shall be followed.

4. Regarding processing contracts with the same hiring entity and processors, materials of the same type, specifications, and quality may be offset against each other.

5. If the amount of excess raw materials or supplies imported for inward processing does not exceed 3% of the total amount of raw materials or supplies imported, customs procedures for repurposing are exempted when such excess raw materials or supplies are sold onto the domestic market. However, taxes must be declared and paid to inland tax offices in accordance with regulations of tax law.

Article 65. Actions against late submission of the statement of use of raw materials or supplies, machinery, and equipment, late initiation of customs procedures for excess raw materials or supplies, hired/borrowed machinery and equipment upon completion or expiration of the processing contract

1. Actions against late submission of statements of use of imported raw materials or supplies, machinery, and equipment:

a) Within 30 days from the deadline for submitting the statement, the Customs Branch to which the statement is supposed to be submitted shall:

a.1) Send an invitation to the customs office to the customs declarant for making an offence notice;

a.2) If the customs declarant does not go to the customs office within 15 days from the date the invitation is sent, the customs office shall carry out an investigation at the business premises;

a.3) Inspect the documents and goods of the next export or import shipment of the customs declarant;

a.4) Cooperate with a competent agency in investigating, verifying, and tracking down the entity that is suspected of making a getaway.

b) Measures to be taken after urging, investigation, verification, and tracking down:

b.1) If the customs declarant fails to report the use of raw materials or supplies, machinery, and equipment but still operates and the customs office has taken the measures specified at Points a.1, a.2, a.3 Clause 1 of this Article without result, a site inspection of the use of raw materials or supplies, machinery, and equipment shall be carried out;

b.2) If the customs declarant is missing or has made a getaway, the customs dossier shall be completed and transferred to a competent agency for investigation into smuggling and tax evasion as prescribed by Criminal Code;

2. If customs procedures for excess raw materials or supplies, hired/borrowed machinery and equipment are not initiated on schedule, the Customs Branch to which the statement is submitted shall:

a) Make an offence notice;

b) Request the Director of the Customs Department to conduct a site inspection of the use of imported raw materials or supplies, machinery, and equipment.

Article 66. Actions against the hiring party that abandons excess raw materials or supplies, hired/borrowed machinery and equipment, or processed products

1. The processor shall pay taxes in order to sell such excess raw materials or supplies, hired/borrowed machinery and equipment, or processed products which are abandoned by the hiring entity on the domestic market, except for the case in Clause 5 Article 64 of this Circular. Customs procedures and tax policies shall be determine at the time of repurposing specified in Article 25 of Decree No. 08/2015/ND-CP and Article 21 of this Circular.

2. In case of destruction, Point d Clause 3 Article 64 of this Circular shall be complied with.

Section 3. Customs procedures applicable to outward processing

Article 67. Procedures for export of raw materials or supplies for processing and import of processed products

1. Procedures for exporting raw materials or supplies:

a) Customs procedures shall be followed at the most convenient Customs Branch;

b) The customs dossier is similar as that of exported goods prescribed in Chapter II of this Circular. If the exported raw materials or supplies are on the list of exported goods subject to licensing by the Ministry of Industry and Trade or a specialized state management agency, the license must also be presented;

b) Customs procedures are the same as export procedures prescribed in Chapter II of this Circular;

c) In case if indirect outward processing, the hiring entity in Vietnam is not required to carry out procedures for indirect outward processing at the customs office.

2. Procedures for importing processed products

a) Customs procedures shall be followed at the Customs Branch where export procedures were carried out;

b) The customs dossier and customs procedures shall comply with Chapter II this Circular;

c) Tax policies on processed imported goods shall comply with Clause 4 Article103 of this Circular.

The quantity of raw materials or supplies exported from Vietnam that are converted into the processed imported goods shall be determined by the customs declarant according to the material consumption rate.

Article 68. Procedures for temporarily exporting processed products for recycling, then re-importing them into Vietnam.

1. Customs procedures shall be followed at the most convenient Customs Branch;

2. Procedures for temporary export of processed products for recycling:

a) The customs dossier must comprise the documents specified in Clause 1 Article 16 of this Circular and documents for receipt of goods for recycling made by the foreign party: 01 original;

b) Customs procedures are the same as export procedures prescribed in Chapter II of this Circular;

c) The time limit for recycling shall be registered with the customs office, which must not exceed 275 days from the date of temporary export.

3. Procedures for re-import of recycled processed products shall comply with Chapter II of this Circular (except for import license, tax declaration, tax verification).

In case recycled processed products are sold overseas, the customs declarant shall register a declaration of exported goods and carry out customs procedures in Chapter II of this Circular (except for physical inspection of goods).

Article 69. Customs procedures for disposal of excess raw materials or supplies, rejects, wastes; machinery and equipment temporarily exported to serve outward processing

1. Disposal methods:

Based on the processing contract and pursuant to Vietnamese law, excess raw materials or supplies, hired/borrowed machinery and equipment, waste and rejects shall be:

a) Sold, donated/given out, or destructed overseas;

b) Imported into Vietnam;

c) Used for another processing contract overseas.

2. Customs procedures:

a) The overseas sale, donation, destruction of excess raw materials or supplies, machinery and equipment, waste and rejects serving the performance of the processing contract shall comply with regulations of the country in which goods are processed. For excess raw materials or supplies, machinery, equipment, the customs declarant shall register a new customs declaration and carry out customs procedures prescribed in Chapter II of this Circular;

b) Customs procedures for import into Vietnam:

b.1) If excess raw materials or supplies, machinery, equipment are exported from Vietnam; waste and rejects are derived from raw materials or supplies exported from Vietnam, procedures for re-import shall be followed.

b.2) If excess raw materials or supplies, machinery, equipment are purchased overseas; waste and rejects are derived from raw materials or supplies purchased overseas, customs procedures are the same as those for commercial import of goods;

b.3) Regarding shipments of machinery and equipment subject to physical inspection, the customs officer shall compare the categories, numbers, symbols of machinery and equipment on the declaration of temporary export with the re-imported machinery and equipment

c) Procedures for using excess raw materials or supplies, hired/borrowed machinery and equipment for another processing contract:

The customs declarant shall send a written notification to the Customs Branch where the statement is submitted of the names, specifications, quality of raw materials or supplies; amount of excess raw materials or supplies, hired/borrowed machinery and equipment under the process contract No. (or its appendices) which are used for the processing contract No. … with …. (specify the overseas processor).

Section 4. customs procedures, customs inspection and supervision of materials and supplies imported for manufacturing of domestic exported goods

Article 70. Procedures for importing raw materials or supplies and exporting products

1. Procedures for importing raw materials or supplies

a) The customs dossier and customs procedures shall comply with Chapter II this Circular;

b) Determination of manufacturing facility under the ownership of the taxpayer for application of 275-day time limit:

b.1) The taxpayer must have the lawful right to use the premises and workshops (including workshops associated with land). If the workshop or manufacturing facility is leased from another entity, the lessee might be eligible for 275-day time limit if the land lease contract is legitimate and has a longer effective period than the manufacturing contract;

b.2) The taxpayer must have the lawful right to own or use machinery and equipment at the manufacturing facility that is suitable for the imported raw materials or supplies according to the commitment.

2. Procedures for exporting products

a) Domestic exported goods include:

a.1) Products entirely made of raw materials or supplies for manufacturing of domestic exported goods;

a.2) Products that are combination of:

a.2.1) Raw materials or supplies imported for manufacture of domestic exported goods;

a.2.2) Raw materials or supplies imported for sale;

a.2.3) Raw materials or supplies that are obtained domestically.

a.3) Products entirely made of raw materials or supplies imported for sale on condition that the period from the registration date of the declaration of imported raw materials or supplies to the registration date of the declaration of exported products made of such raw materials or supplies does not exceed 02 years;

a.4) Products made of imported raw materials or supplies that are directly exported by the importer of such raw materials or supplies or that are sold to another exporter.

b) The customs dossier and customs procedures shall comply with Chapter II this Circular;

c) Tax policies shall comply with section 4 Chapter VII of this Circular.

Article 71. Procedures for handling waste and rejects sold domestically

1. When rejects and waste within the norm for manufacture of goods for export (such as peanut shells) are sold domestically, customs procedures are exempt. However, taxes must be declared and paid to inland tax offices in accordance with regulations of tax law.

2. Article 21 of this Circular shall be followed when waste and rejects above norm for manufacture of goods for export are sold domestically.

Article 72. Procedures for destruction of raw materials or supplies, waste, rejects

1. Procedures for destruction are the same as procedures for destruction of excess raw materials or supplies, waste, rejects of from processing operations specified at Point d Clause 3 Article 64 of this Circular.

2. The customs declarant shall be responsible for the destruction in accordance with law provisions.

Article 73. Customs procedures for selling products to another exporter

1. The entity that imported goods raw materials or supplies for manufacturing of domestic exported goods shall follow import procedures, establish norms, and report the use of imported raw materials or supplies as prescribed by this Circular.

2. The entity that directly exported goods products shall follow export procedures prescribed by this Circular. The declaration of exported goods must specify that goods are made of materials imported for manufacturing of domestic exported goods and the seller’s name.

Section 5. Customs procedures, customs supervision of exported goods and imported goods of EPEs

Article 74. General principles

1. Goods imported for manufacturing of domestic exported goods of an export processing enterprise (EPE) must carry out customs procedures and be used for manufacturing only, except for the following cases in which the EPE may choose whether to carry out customs procedures:

a) Goods are traded among EPEs;

b) Goods are building materials, stationery, food, consumables bought from the domestic market to build, serve the operation of the EPE and life of the EPE’s employees;

c) Goods circulated within an EPE or among EPEs in the same export-processing zone;

d) Goods of EPEs of the same corporation or group of companies in Vietnam;

dd) Goods received and dispatched by the EPE for repair, classification, packaging, or repackaging.

If customs procedures are not followed, the EPE shall keep a log of goods received and dispatched in accordance with the Ministry of Finance’s regulations on goods trading, accounting, audit; Purposes and sources of supply of goods must also be specified.

2. Goods purchased by the EPE from the domestic market or imported goods from above on which taxes have been fully paid and regulations on management of exported goods or imported goods are adhered to when goods are sold on the domestic markets are exempted from customs procedures.

3. The supervisory customs office of the export-processing zone and EPEs only supervises at the gate of the export-processing zone, and only supervises an EPE if requested by the Director of the Customs Department.

Article 75. Customs procedures applicable to exported goods and imported goods of EPEs

1. Regarding raw materials or supplies imported to form fixed assets; imported consumables

Customs procedures shall comply with Chapter II this Circular. The customs declarant must provide sufficient information on the customs declaration on the System, except for the tax rate and tax amount.

2. Regarding goods imported from abroad to serve manufacture of workshop, office building, and installation of equipment of EPEs:

Customs procedures shall comply with Chapter II this Circular.

If the importer imported goods to serve manufacture of workshops, office buildings, installation of equipment for an EPE, the quantity of imported goods must be reported to the supervisory customs office of the EPE (according to form No. 18/NTXD-DNCX/GSQL in Appendix V to this Circular) after the work is transferred to the EPE.

3. Regarding goods traded between an EPE and a domestic enterprise:

The EPE and the domestic enterprise shall follow the corresponding customs procedures for indirect export as specified in Article 86 of this Circular.

4. If customs procedures for trading goods between two EPEs are followed, they shall carry out procedures for indirect export specified in Article 86 of this Circular.

5. Regarding waste and rejects that may be sold domestically

Customs procedures shall comply with Chapter II of this Circular, according to which the EPE shall follow export procedures and the domestic enterprise shall opens a corresponding declaration of imported goods.

6. Goods that were exported by an EPE and must be re-imported for repair and then re-exported shall carry out customs procedures for exported goods that are returned specified in Article 47 of Decree No. 08/2015/ND-CP.

Article 76. Customs procedures for an EPE hiring a domestic processor, a domestic enterprise hiring an EPE as a processor, an EPE hiring another EPE as a processor

1. Goods processed by a domestic enterprise hired by an EPE:

a) The domestic enterprise shall carry out customs procedures in accordance with regulations on inward processing prescribed in Section 2 of this Chapter;

b) The EPE is not required to carry out customs procedures when dispatching raw materials or supplies to inland for processing and when receiving processed products from inland.

In case goods are dispatched by the EPE to the domestic enterprise for inward processing or repair but are not received back, a new declaration shall be register for repurposing as prescribed in Chapter II of this Circular.

2. Goods processed by an EPE hired by an inland enterprise:

a) The domestic enterprise shall carry out customs procedures for hiring overseas processors;

b) The EPE is not required to carry out customs procedures when receiving raw materials or supplies from the domestic enterprise for processing and when dispatching processed products to the domestic enterprise.

3. Regarding goods processed by an EPE hired by another EPE:

Both the hiring EPE and the hired EPE are not required to carry out customs procedures when dispatching, receiving materials and supplies to perform the processing contract.

Article 77. Customs procedures for exported goods or imported goods by the right to export, right to import, and right to distribute of EPEs

1. EPEs that are permitted to engage in goods trading and activities directly related to goods trading in Vietnam as prescribed in the Government’s Decree No. 23/2007/ND-CP dated February 12, 2007 must record them separately from manufacturing; a separate area must be provided for storing exported goods or imported goods by the right to import, right to export, and right to distribute.

2. The EPE shall fulfill its tax liability and other financial obligations to goods trading and relevant activities in accordance with law provisions. Investment incentives, tax incentives, and other financial incentives applicable to manufacturing of domestic exported goods shall not apply to goods trading and relevant activities of the EPE.

3. Customs procedures shall comply with Chapter II this Circular. The Ministry of Finance provides additional guidance on exercising the EPE’s right to export and right to import as follows:

a) The EPE must write on the electronic customs declaration the number of the written permission for goods trading and relevant activities issued by a competent agency to a foreign-invested company which has registered the right to export, right to import;

b) Goods have been imported by the right to import of the EPE:

b.1) Customs procedures are exempted when goods are sold to domestic enterprises;

b.2) When goods are sold to another EPE or an enterprise in a non-tariff zone, customs procedures for indirect export specified in Article 86 of this Circular shall be applied.

c) Customs procedures for goods of the EPE exercising its right to export:

c.1) Customs procedures are exempted when purchasing goods from a domestic enterprise. However, customs procedures for exporting goods for sale shall be followed when such goods are exported;

c.2) Procedures applicable to domestic enterprises buying goods from an EPE shall be followed when goods are purchased from another EPE for export; Procedures for goods export shall be followed when such goods are exported; tax shall be declared (if any).

Article 78. Handling imported assets, goods when an EPE is converted to a non-EPE and vice versa

1. When an EPE is converted into another type of business and vice versa:

a) The EPE shall determine the imported assets and goods in inventory and propose a solution to the customs office;

b) The customs office and the EPE shall follow corresponding customs procedures;

c) Imported assets and goods shall be identified and liquidated before the conversion is permitted by a competent agency.

2. When converting a non-EPE into an EPE:

a) The enterprise shall report the quantity of raw materials or supplies in inventory; the customs office shall carry out an inspection and deal with tax issues;

b) Before converting, all outstanding taxes and fines must be paid to the customs office. The customs office shall only apply preferential tax and customs policies on EPEs to the enterprise after all tax and customs liabilities are fulfilled.

Article 79. Liquidation of machinery, equipment, and vehicles that form fixed assets

1. The methods of liquidation, goods subject to liquidation, conditions for liquidation, and documents about liquidation of imported goods of EPEs are specified in Circular No. 04/2007/TT-BTM dated April 04, 007 of the Ministry of Trade (now the Ministry of Industry and Trade).

2. Liquidation procedures shall be followed at the supervisory Customs Branch of the EPE.

3. Liquidation procedures:

a) The EPE shall send its supervisory Customs Branch a written notification of the reasons for liquidation, method of liquidation, names and quantity of goods to be liquidated, numbers and dates of customs declarations;

b) If goods are liquidated in the form of export, the enterprise shall open a declaration of exported goods;

c) If goods are liquidated by selling, giving, or donating within Vietnam, the EPE shall follow the procedures for liquidation and repurposing as follows:

c.1) The EPE shall registers a new customs declaration, tax policies, imported goods management policies applicable at the time of registration of the declaration of repurposing (unless all import management policies were fulfilled at the time of import); the basis for tax calculation is the dutiable values, tax rates, and exchange rates at the time of registering the declaration of repurposing;

c.2) After repurposing, customs procedures are not required when goods are sold, given, or donated within Vietnam.

d) In case of destruction, Point d Clause 3 Article 64 of this Circular shall be complied with.

Article 80. Procedures for hiring a warehouse outside an EPE (hereinafter referred to as “external warehouse”) to store materials and products of the EPE; customs management of external warehouse inventory

The EPE may lease an external warehouse in a industrial park, export-processing zone, hi-tech zone, economic zone within the scope of its supervisory Customs Branch to store raw materials or supplies and finished products serving its primary manufacturing operation. Manufacturing process must not take place at the leased warehouse.

1. Procedures for warehouse leasing:

a) The warehouse must:

a.1) Have sturdy surround walls that separate the warehouse from the outside;

a.2) Have surveillance cameras that work constantly at the gates which can be accessed by the customs office where necessary.

b) Responsibilities of the EPE:

The EPE shall send a written notification of the location, area, infrastructure, mechanism for warehouse inventory management, and lease duration to its supervisory Customs Branch;

c) Responsibilities of the supervisory Customs Branch:

At the request of the EPE, the supervisory Customs Branch of the EPE shall inspect the condition of the warehouse, compare with the conditions specified at Point a of this Clause in order to consider permitting the EPE to lease an external warehouse.

2. Entitlement to permit lease of external warehouse lease:

a) The supervisory Customs Branch of the EPE is entitled decide the lease of external warehouse if the leased warehouse under the management of the Customs Branch;

b) The Customs Department is entitled to the lease of external warehouse if the leased warehouse is under the management of the Customs Department;

c) The General Department of Customs is entitled to the lease of external warehouse if the leased warehouse is under the management of two Customs Departments or more;

3. Management of goods sent to the external warehouse:

a) The EPE shall manage and monitor goods received and dispatched from the warehouse on the accounting record system and submit a report on the 15th of the first month of the next quarter via the inventory system to its supervisory Customs Branch. If this function is not supported by the System, form No. 19/NXTK-DNCX/GSQL in Appendix V to this Circular shall be used;

b) The supervisory Customs Branch of the EPE shall carry out extraordinary inspections of goods in the warehouse if it is suspected that goods are sent to the warehouse improperly or goods in the warehouse are sold domestically.

Chapter IV. CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION OF SOME TYPES OF EXPORT AND IMPORT

Section 1. Customs procedures, customs supervision of temporarily imported goods and temporarily exported goods

Article 81. Certification of export, import or temporary import of goods

1. Any trader that wishes to obtain a temporary import number as specified in Article 13 of Circular No. 05/2014/TT-BCT shall submit a dossier for certification of export, import, or temporary import of goods to the General Department of Customs, whether directly or by post. The application must comprise:

a) A written request for certification of export, import or temporary import of goods: 01 original;

b) An Enterprise Registration Certificate or Enterprise Registration Certificate: 01 photocopy.

2. Within 05 working days after receiving the application, the General Department of Customs shall check information on the System and issue a certification or respond the enterprise if conditions for certification are not fulfilled.

Article 82. Customs procedures for temporary import of goods

Customs procedures for temporary import of goods are the same as those for export, import of goods prescribed in Chapter III of Decree No. 08/2015/ND-CP. Additional guidance:

1. Customs procedures for temporary import

a) Customs procedures for temporary import of goods shall be followed at the Customs Branch at the border-gate where temporarily imported goods are stored;

b) In addition to the documents specified in Clause 2 Article 16 of this Circular, The customs dossier of temporarily imported goods must also contain:

b.1) A contract for sale of imported goods: 01 photocopy;

b.2) Regarding temporarily imported goods subject to conditions prescribed by the Government:

b.2.1) A certificate of temporary import number issued by the Ministry of Industry and Trade: 01 photocopy;

b.2.2) A license for temporary import of goods issued by the Ministry of Industry and Trade (if the temporary import of goods is subject to licensing by the Ministry of Industry and Trade): 01 original.

2. Customs procedures for re-export

a) Procedures for re-export shall be followed at the Customs Branch at the border-gate of at which goods are temporarily imported (hereinafter referred to as “ border-gate of temporary import”) or the Customs Branch at the border-gate where goods are re-exported (hereinafter referred to as “ border-gate of re-export”). Regarding temporarily imported goods subject to conditions prescribed by the Government, customs procedures for re-export shall be carried out at the Customs Branch at the border-gate temporary import;

b) Customs dossier or re-exported goods shall comply with Clause 1 Article 16 of this Circular.

If customs declaration form No. HQ/2015/NK in Appendix V hereof is used when carrying out customs procedures for temporary import of goods, the same form shall also be used when carrying out customs procedures for re-export;

c) While following procedures for re-export, the trader must provide information about the number of the declaration of temporarily imported goods, ordinal number of corresponding lines on the declaration of temporarily imported goods and the declaration of re-exported goods on the System; the System shall deduct a corresponding quantity of goods from the declaration of temporarily imported goods.

A declaration of temporarily imported goods may be used for partial shipments of re-export. A declaration of re-exported goods is made according to only one corresponding declaration of temporarily imported goods. The Customs Branch where the declaration of re-exported goods is registered shall check information about the declaration of temporarily imported goods on the System to carry out procedures for re-export.

In case of paper declaration, the customs declarant shall specify the number of the declaration of re-exported goods on the export declaration (according to form No. HQ/2015/XK in Appendix IV to this Circular).

3. border-gate of temporary import and border-gate of re-export

a) Goods temporarily imported for re-export must be temporarily imported and re-exported through the border-gates and customs clearance points specified in Clause 8 Article 11 of the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013 and guidance of the Ministry of Industry and Trade;

b) If the border-gate of re-export on the declaration of exported goods is changed but the transport modal remains unchanged, the customs declarant shall send a written request to the Customs Branch where the customs declaration is registered. If approved, the customs officer shall change the supervision point on the System. The Customs Branch at the border-gate where goods are stored shall make a transfer note, seal the goods, and send them to the Customs Branch at the border-gate of exportation.

If the border-gate or re-export on the declaration of exported goods is changed and customs clearance is yet to be granted, the customs declarant shall make additional declaration as specified in Article 20 of this Circular. If the change of the border-gate of re-export results in the change of the transport modal, the customs declarant shall change the border-gate of exportation and destination on the declaration of exported goods;

c) If temporarily imported goods are re-exported to a non-tariff zone, bonded warehouse, or export-processing zone, the border-gate of exportation shall be such non-tariff zone, bonded warehouse, or export-processing zone.

4. Retention period

a) The period of retention of goods temporarily imported for re-export in Vietnam shall comply with Clause 4 Article 11 of Decree No. 187/2013/ND-CP;

b) The trader that wishes to extend the retention period in Vietnam shall send a written request to the Customs Branch at the border-gate where procedures for temporary import were followed. The Director of the Customs Branch shall consider granting the request and return it to the trader for following procedures for re-export of goods; 01 photocopy shall be kept together with the customs dossier. A shipment shall be granted not more than 02 extensions, each of which shall not exceed 30 days;

c) Temporarily imported goods subject to conditions of the Government or goods restricted from import prescribed by the Ministry of Industry and Trade must be re-exported through the border-gate of temporary import within 15 days from the expiration of the retention period (goods must not be re-exported to border-gates other than the border-gate of temporary import). Goods that are not re-exported shall be confiscated and handled as prescribed. If goods must be destroyed, the trader shall incur the destruction cost. The Customs Branch at the border-gate of temporary import shall take charge and cooperate with the Customs Branch at the border-gate of re-export in transferring, managing, supervising, and handling goods that are retained in Vietnam after the deadline for retention expires.

5. Retention location

Goods temporarily imported for re-export (including those that have completed procedures for temporary import or re-export pending export) shall be kept at one of the following location:

a) An area under customs supervision at the border-gate;

b) An ICD or bonded warehouse at the border-gate of importation or border-gate of exportation;

c) Warehouse/depot of the traders within a customs area issued with temporary import number by the Ministry of Industry and Trade.

6. Supervision of goods transported from the border-gate of temporary import to the border-gate of re-export

When temporarily imported goods are transported from the border-gate of temporary import to the border-gate of re-export, the customs declarant/deliverer must declare the transport on the System in the following cases:

a) Goods are temporarily imported at a border-gate and re-exported at another;

b) Goods are temporarily imported at a border-gate and transported to a storage location, then re-exported at another border-gate.

Customs procedures for transporting goods shall comply with regulations on transport of goods under customs supervision in Article 51 of this Circular.

7. Customs procedures for selling goods domestically instead of being re-exported shall comply with Clause 5 Article 21 of this Circular.

Article 83. Management of goods temporarily imported for re-export

1. Management of goods temporarily imported for re-export

a) Container must not be divided throughout the transport of goods from the border-gate of temporary import to the customs-controlled area, the re-export location at the border-gate, or the customs clearance post.

If the container must be changed or divided, the trader shall submit a written request specifying the reasons, time of beginning and finishing changing or dividing the container for re-export; the Director of Customs Branch in charge of the storage place shall grant permission if the following conditions are satisfied:

a.1) Goods are being kept at one of the locations specified in Clause 5 Article 82 of this Circular or customs clearance posts; goods gathering and inspection places at the border-gate;

a.2) The container or the vehicles is qualified for customs sealing. Otherwise, appropriate customs supervision measures shall be taken by Customs Branch at the border-gate of re-export to ensure tightness and conformity with law.

b) Goods being moved to another vehicles or container shall be put under supervision;

c) Temporarily imported goods that have been grated customs procedures must be gathered at goods inspection places, bonded warehouse at the border-gate of temporary import or border-gate of re-export, and be exported through the border-gate within 08 working hours since goods arrives at the border-gate of exportation. If goods cannot be exported or not completely exported, the Director of Customs Branch at the border-gate of exportation shall consider extending the deadline if the trader submits a written request, provided they are completely exported within the time limit for retention in Vietnam. While awaiting the next re-export, goods must be kept at the places specified in Clause 5 Article 82 of this Circular;

d) If the border-gate of re-export is different from the border-gate of temporary import, the Customs Branch at the border-gate of temporary import shall seal the goods and request the customs declarant to move them to the border-gate of re-export.

2. Customs management of temporarily imported goods sent to bonded warehouses and ICDs

a) If procedures for temporary import have been completed and procedures for re-export have not, goods may only be sent to a bonded warehouse or ICD under the management of the Customs Branch at the border-gate of importation. Physical inspection shall be carried out at the bonded warehouse or ICD under the management of the Customs Branch at the border-gate; If procedures for re-export have been completed, goods must be sent to a bonded warehouse or ICD at the border-gate of exportation;

b) Customs management of temporarily imported goods sent to bonded warehouses and ICDs.

b.1) Responsibilities of the trader:

b.1.1) After customs procedures for temporary import or re-export have been completed, if the time limit for goods retention in Vietnam has not expired, the trader send the Customs Branch where temporary import procedures were followed a written request for permission to send goods to a bonded warehouse or ICD pending re-export, specifying the number of the declaration of temporary import or declaration of re-export;

b.1.2) Preserve the status quo of goods while goods are stored at the bonded warehouse or ICD;

b.1.3) Submit 01 photocopy and present the original or the declaration of temporary import or re-export for which customs procedures have been completed to the supervisory Customs Branch of the bonded warehouse or ICD in case of paper declaration;

b.1.4) If goods have been sent to a bonded warehouse or ICD pending re-export, the trader must complete procedures for re-export before goods are moved from the bonded warehouse or ICD to the border-gate of exportation.

b.2) The Directors of the Customs Branches where procedures for temporary import and re-export were followed shall make a certification on the written request and give it to the enterprise for sending goods to the bonded warehouse or ICD. It shall also be photocopied and attached to the customs dossier;

b.3) The supervisory Customs Branch of the bonded warehouse shall carry customs procedures for goods for which procedures for temporary import have been completed similarly to goods sent to the bonded warehouse from the domestic market as instructed in Article 91 of this Circular;

b.4) Supervision of goods for which procedures for temporary import have been completed that are moved from the border-gate of importation to the bonded warehouse or ICD pending re-export and vice versa is similar as imported goods under customs supervision prescribed in this Circular;

b.5) Refund and cancellation of taxes on goods temporarily imported for re-export shall be only be made after goods have been re-exported in reality.

Article 84. Management, monitoring of declarations of temporarily imported goods and temporarily exported goods

1. Temporarily imported goods

a) The Customs Branch where procedures for temporary import are followed shall monitor the quantity of temporarily imported goods on the System.

In case of paper declaration, the quantity of temporarily imported goods shall be monitored on the paper declaration.

b) After re-export, the trader shall carry out procedures for refund or cancellation of import duty on the declaration of temporarily imported goods as prescribed in section 4 Chapter VII of this Circular at the Customs Branch where procedures for temporary import are followed.

2. Temporarily imported goods, temporarily exported goods specified in Article 49, Article 50, Article 51, Article 52, Article 53, Article 54, Article 55 of Decree No. 08/2015/ND-CP:

a) The Customs Branch where procedures for temporary import or temporary export are followed shall monitor the quantity of temporarily imported goods and temporarily exported goods on the System. If procedures for re-export or re-import are not followed by expiration of the period of temporary import or temporary export that was registered with the customs office, or such period is not extended, the customs office shall take appropriate actions in accordance with law provisions and impose tax (if any).

In case of paper declaration (including declaration on the Statement of temporarily imported or temporarily exported empty containers/flex tanks of the circulating vehicles specified at Point a and Point b Clause 1 Article 49 of Decree No. 08/2015/ND-CP) the procedures for re-export, re-import and monitoring of quantity of temporarily imported/exported goods shall be carried out using the paper declaration;

b) Regarding temporarily imported goods, temporarily exported goods subject to import duty, export duty, the customs declarant shall carry out procedures for tax refund or tax cancellation as prescribed in section 4 Chapter VII of this Circular after goods are re-exported or re-imported;

c) If temporarily imported goods, temporarily exported goods are repurposed or sold domestically instead of being re-exported, the procedures specified in Article 21 of this Circular shall be followed.

3. In case of paper declaration, after goods are re-exported or re-imported:

a) If goods are eligible for tax exemption or not subject to import duty, export duty, or subject to 0% import duty, export duty:

a.1) The customs declarant shall submit a set of documents to the Customs Branch where procedures for temporary import or export were followed, which must comprise:

a.1.1) A written request for finalization of the declaration of temporarily imported/exported goods, numbers of the declaration of temporarily imported/export goods and the declaration of re-import/re-export: 01 original;

a.1.2) The declaration of re-export/re-import: 01 photocopy;

a.1.3) Payment documents for goods temporarily imported for re-export: 01 photocopy.

a.2) Responsibilities of the customs office:

Within 02 working days after receiving sufficient documents, the customs officer shall examine and compare the documents submitted by the customs declarant and the documents at the customs office in order to finalize and make certification on the declaration of temporarily imported/exported goods at the customs office.

b) Regarding temporarily imported goods, temporarily exported goods subject to import duty, export duty, the customs declarant shall carry out procedures for tax refund or tax cancellation as prescribed in section 4 Chapter VII of this Circular at the Customs Branch where procedures for temporary import or export were followed after goods are re-exported or re-imported.

Section 2. Customs procedures, customs inspection and supervision of goods exported, imported for other purposes

Article 85. Customs procedures for import of duty-free goods serving project execution

1. Imported duty-free goods serving project execution include goods imported as fixed assets; raw materials or supplies, components, semi-finished products serving manufacturing of the preferential projects.

2. Customs procedures

a) Customs places:

Customs procedures for import shall be carried out at the most Customs Branch affiliated to the Customs Departments where the list of duty-free goods or supervisory Customs Branch of the border-gate where goods are stored, the port of destination written on the bill of lading, transport contract, or the Customs Branch in charge of project goods affiliated to the Customs Department where goods are imported.

Regarding imported goods serving oil and gas activities that are eligible for tax exemption as specified in Clause 11 Article 103 of this Circular, the customs declarant shall select the most Customs Branch to carry out customs procedures;

b) Customs procedures for import of duty-free goods serving project execution are similar as those applicable to imported goods. Besides, the customs declarant must provide information about the List of duty-free goods on the on the declaration of imported goods.

The System will automatically deduct the quantity of imported goods corresponding to the quantity of goods on the List of duty-free goods. In case of paper list of duty-free goods, the customs office shall make a monitoring sheet and deduct goods quantity as specified in Clause 4 Article 104 of this Circular.

3. Liquidation, repurposing of duty-free imported goods

a) The methods of liquidating, purposing goods, conditions, documents for liquidating duty-free imported goods of foreign-invested projects shall comply with guidance in Circular No. 04/2007/TT-BTM dated April 04, 2007 of the Ministry of Commerce (now the Ministry of Industry and Trade) on export, import, processing, liquidation of imported goods, and sale of goods of foreign-invested companies.

If duty-free goods are imported to serve execution of a domestic project, a new declaration shall be used for declaring tax as specified in Article 21 of this Circular when goods are repurposed;

b) Procedures for liquidating, repurposing goods shall be followed at the customs office where the list of duty-free imported goods or the declaration of imported goods is registered (if registration of the list of duty-free imported goods is not required);

c) Procedures for liquidation and repurposing:

c.1) The enterprise or Liquidation Board shall send the customs office where the declaration of duty-free imported goods was registered the reasons for liquidation or repurposing, names, codes, symbols, quantity, and exempt tax of goods, the number and date of the corresponding declaration;

c.2) In case of export, the enterprise shall open a declaration of exported goods that suits the purpose;

c.3) If goods sold in Vietnam, given, donated, or destructed, tax shall be calculated on a new customs declaration as specified in Article 21 of this Circular. The enterprise shall follow import procedures according to the import purpose, tax policies, policies on management of imported goods applicable at the time of registration of the import declaration, unless all import management policies were fulfilled while following import procedures.

If goods are sold to an enterprise eligible for exemption of import duty, the quantity of duty-free goods must be deducted from the reconciliation monitoring sheet of duty-free goods issued to the transferee enterprise;

c.4) In case of destruction, the enterprise shall take responsibility as prescribed by the environment authority.

Article 86. Customs procedures applicable to indirect export

1. Indirect exported goods include:

a) Processed products: hired/borrowed machinery and equipment; excess materials; waste, rejects under processing contracts specified in Clause 3 Article 32 of Decree No. 187/2013/ND-CP;

b) Goods traded between an inland enterprise and an EPE or an enterprise in a non-tariff zone;

c) Goods traded between a Vietnamese company and a foreign entity without a representative in Vietnam and are requested to be delivered to another enterprise in Vietnam by the foreign entity.

2. Customs procedures for indirect export shall be followed at the most convenient Customs Branch selected by the customs declarant that suit the purpose.

3. Customs dossier

The customs dossier of indirect exported goods shall comply with Article 16 of this Circular.

If goods are traded between an inland enterprise and an EPE or an enterprise in a non-tariff zone, the customs declarant may use VALUE-ADDED TAX invoices or sale invoices as prescribed by the Ministry of Finance instead of commercial invoices.

4. Time limit for completing customs procedures

Within 15 working days from the day on which exported goods are granted customs clearance and delivered, the local importer shall complete customs procedures.

5. Customs procedures

a) The exporter shall:

a.1) Complete the declaration of exported goods and multimodal transport, specifying the destination code of the Customs Branch where import procedures are carried out and the enterprise identification number in accordance with Appendix II to this Circular;

a.2) Carry out procedures for exporting goods as prescribed;

a.3) Deliver goods to the imported after they are granted customs clearance.

b) The importer shall:

b.1) Complete the declaration of imported goods by the deadline, specifying the number of the declaration of indirect export in accordance with Appendix II hereof;

b.2) Carry out procedures for importing goods as prescribed;

b.3) Only sell or use imported goods for manufacturing after they are granted customs clearance.

c) The customs office where export procedures are followed shall carry out export procedures as prescribed in Chapter II of this Circular;

d) The customs office where import procedures are carried out shall:

d.1) Monitor declarations of indirect exported goods for which customs procedures have been completed in order to initiate import procedures;-CP.

d.2) Carry out inspection according to the classification result given by the System. If physical inspection of goods is required and goods have undergone physical inspection at the Customs Branch of export, the Customs Branch of import shall not carry out physical inspection;

d.3) Compile monthly lists of indirect exported goods that have been granted customs clearance (according to form No. 20/TKXNTC/GSQL in Appendix V to this Circular) and send them to the supervisory tax office.

6. In case a prioritized enterprise and its partners, or a conformable enterprise and its partners that are also compliance enterprises who have indirect exported goods that are delivered many times over a certain period of time under a contract/order with the same buyer or seller, goods may be delivered before customs declaration. Customs declaration shall be made within 30 days from the delivery date. The customs declarant may register the declaration of indirect exported goods at the most convenient Customs Branch; tax policies and policies on management of exported goods or imported goods shall be implemented when the customs declaration is registered. The customs office only examines documents related to the delivery of goods instead of carrying out a physical inspection. The exporter and the importer must keep documents proving each delivery (such as commercial invoice, VALUE-ADDED TAX invoice, sale invoice, goods dispatch invoice, etc.) and present them to the customs office on request.

Article 87. Customs procedures applicable to exported goods or imported goods of foreign traders who exercise the right to export or import, foreign-invested companies (except for EPEs exercising the right to export or import specified in Article 77 of this Circular)

1. Customs dossier:

In addition to the documents specified in Article 16 of this Circular, the customs declarant must submit the following documents:

a) Regarding exported goods or imported goods of foreign traders who exercise the right to export or import without representative entities in Vietnam:

a.1) Certificate or registration or right to export or import issued to the foreign trader by the Ministry of Industry and Trade: 01 photocopy;

a.2) A contract with a customs brokerage agent: 01 photocopy.

b) The Certificate of investment in goods trading and relevant activities of the foreign-invested trader who registers the right to export or import goods of a foreign-invested company: 01 photocopy;

c) If customs procedures are followed at the same Customs Branch, the customs declarant shall only submit the documents specified at Point a and Point b when carrying out customs procedures for the first time.

2. Customs procedures:

Customs procedures applicable to exported goods or imported goods of foreign traders who exercise the right to export or import and foreign-invested companies without representative entities in Vietnam shall comply with Chapter II of this Circular; the customs declarant shall specify the documents specified at Point. A.1 and Point b Clause 1 of this Article on the electronic customs declaration (box “License number”).

Article 88. Customs procedures for goods received and dispatched from transshipment ports

1. The enterprise operating the transshipment port shall make 02 originals of the notice of goods transshipment (according to form No. 21/BKTrC/GSQL in Appendix V to this Circular)

2. Goods received and dispatched from the transshipment port is exempted from inspection. If violations of law are suspected, the customs office shall check the quantity of containers, compare the numbers and symbols of containers with the statement, and carry out physical inspection of goods as prescribed.

3. Quarterly within 15 days after the end of the reporting period, the transshipment enterprise must send a report to eh supervisory customs office of the transshipment port on the quantity of goods received, dispatched from, and remain in the transshipment port.

4. Goods that remain in the transshipment port shall be handled in accordance with Article 58 of the Customs Law and the corresponding The Ministry of Finance’s Circular.

Article 89. Customs procedures applicable to transited goods

1. Transited goods that are transported directly from the exporting country to the importing country without passing through any Vietnam’s border-gate are exempted from customs procedures.

2. Customs procedures applicable to transited goods that are that are taken to a depot of a Vietnam’s seaport (not bonded warehouse or transshipment area) while being transported from the exporting country to the importing country:

a) The trader shall:

Submit a set of documents to the Customs Branch where goods are imported which must comprise:

a.1) A written request for permission for goods transit (according to form No. 22/CKHH/GSQL in Appendix V to this Circular);

a.2) A bill of lading of the imported goods: 01 photocopy.

b) The Customs Branch at the border-gate shall:

b.1) Receive and examine the documents;

b.2) Certify the import, append the official’s seal and signature on the enterprise’s request;

b.3) Monitor the transited shipment until it is exported from Vietnam;

b.4) Certify that goods have passed through the customs-controlled area on the written request for permission for goods transit after goods are loaded onto the vehicles;

b.5) In case transited goods are exported through a border-gate other than the border-gate of importation but still in the same seaport system under the supervision of Customs Department, the customs officer shall certify that goods have passed through the customs-controlled area on the request after goods are taken to the customs-controlled area at the border-gate of exportation; Goods received and dispatched from customs-controlled areas at border-gates shall be supervised in accordance with Article 52 of this Circular;

b.6) If the transited shipment is suspected of violations, the Director of the Customs Branch at the border-gate shall decide a physical inspection and take appropriate actions as prescribed.

c) Transited goods must be exported from Vietnam within 30 days from the date they are received and inspected by the Customs Branch at the border-gate.

3. Goods that pass through a Vietnam’s border-gate and taken to a bonded warehouse or transshipment area at a Vietnam’s port while being transported from the exporting country to the importing country shall undergo customs procedures applicable to goods received and dispatched from bonded warehouses and transshipment areas of Vietnam’s ports.

4. Transited goods shall be removed from Vietnam through the border-gate of importation.

5. Transited goods are exempted from inspection. Physical inspection shall be carried out as specified in Article 29 of this Circular if violations of law are suspected.

Article 90. Customs procedures for goods received and dispatched from non-tariff zones within border economic zones

1. Principles:

Goods received and dispatched from non-tariff zones within border economic zones must undergo customs procedures, except for the following cases:

a) Cases in which customs procedures are exempt:

a.1) Goods on the list of goods exempt from customs procedures are exported from other sectors of a border economic zone or from inland to a non-tariff zone which is not separated from the outside by hard fences as prescribed in Section I of Appendix I of Circular No. 109/2014/TT-BTC dated August 15, 2014 of the Ministry of Finance;

a.2) Goods that were previously imported on the List of goods dutiable according to section II of Appendix II attached to Circular No. 109/2014/TT-BTC of the Ministry of Finance are taken from a non-tariff zone within a border economic zone to inland;

a.3) Goods derived from inland products specified at Point a.1 of this Clause are taken from a non-tariff zone within a border economic zone to inland.

b) Cases in which customs procedures are optional:

Goods are stationery, food, consumables used by bought by enterprises in a non-tariff zone from inland to serve their operation and life of their employees, except for the case specified at Point a.1 of this Clause.

2. Customs places

a) The entities in the non-tariff zone within a border economic zone must carry out customs procedures at the supervisory Customs Branch of the non-tariff zone when exporting and importing goods;

b) Inland entities that enter into export, import contracts with entities in the non-tariff zone within a border economic zone may carry out customs procedures at the most convenient Customs Branch.

3. Goods taken to a non-tariff zone within a border economic zone from abroad must undergo customs procedures and apply tax and finance polices that are applicable to such border economic zone.

Where the subject imported goods as fixed assets of a project of investment in a non-tariff zone within a border economic zone, such goods must be suitable for the field of investment, scale, and purposes of the project, and must be used for such purposes only.

In case the subject imported goods raw materials or supplies to serve manufacturing, processing, recycling, assembly in a non-tariff zone within a border economic zone, the raw materials or supplies shall be managed and accounted for in accordance with regulations applicable to EPEs specified in Article 60 of this Circular.

4. When taking goods specified in Clause 1 of this Article to a non-tariff zone within a border economic zone from other sectors or from in land and goods traded among non-tariff zones, customs procedures are similar as indirect exported goods specified in Article 86 of this Circular.

5. Goods exported to abroad from a non-tariff zone

a) Goods exported from a non-tariff zone to abroad shall follow corresponding customs procedures that suit the export purpose;

b) Where goods are imported from abroad or inland and then exported at is to abroad, the number and date of the declaration of imported goods or VALUE-ADDED TAX invoice or sale invoice must be written on the declaration of exported goods.

6. Goods exported to inland from a non-tariff zone within a border economic zone:

a) Goods exported to inland from a non-tariff zone must carry out customs procedures, except for goods on the list of goods dutiable upon import from abroad to non-tariff zones within border economic zones as prescribed by the Ministry of Finance;

b) Customs procedures shall comply with Chapter II this Circular. In order for the inland entity to calculate tax payable when following import procedure, the entity in the non-tariff zone shall follow the guidance below:

b.1) In case of goods manufactured, processed, recycled, or assembled in a non-tariff zone without using raw materials or supplies imported from abroad, the declaration of exported goods must specify that goods are manufactured from domestic raw materials or supplies;

b.2) In case of goods manufactured, processed, recycled, or assembled in a non-tariff zone using raw materials or supplies imported from abroad, the entity in the non-tariff zone must calculate and amount of imported materials that are converted into the products being exported to inland (according to form 23/NLNK-PTQ/GSQL in Appendix V to this Circular) and specify that goods are made of imported raw materials or supplies on the declaration of exported goods;

b.3) If customs procedures for taking goods to the non-tariff zone have been completed and then goods are exported at ease to inland, customs procedures are similar as those for indirect exported goods specified in Article 86 of this Circular. The declaration of exported goods must specify that goods are exported at is, the number and date of the corresponding customs declaration;

b.4) The entity in the non-tariff zone must provide the inland enterprise with sufficient documents and data for the inland enterprise to calculate tax payable.

7. Goods processing between entities in non-tariff zones and inland entities

Customs procedures are similar as those applicable to goods processing between EPEs and inland entities specified in Article 76 of this Circular. The inland entities shall carry out customs procedures at the supervisory Customs Branch of non-tariff zones.

8. Customs supervision of goods received and dispatched from non-tariff zones

a) The non-tariff zone must be separated from the outside (except for Lao Bao Special Economic Zone in Quang Tri province and Cau Treo Border Economic Zone in Ha Tinh province to which regulations of the Prime Minister apply) and have customs control gates in order to monitor goods received and dispatched from non-tariff zones;

b) Goods received and dispatched from non-tariff zones, goods transported imported to inland or exported to abroad through non-tariff zones must go through customs control gates and supervised by the customs;

c) When going through a non-tariff zone, goods imported from abroad to inland or goods exported from inland to abroad must stick to the route provided by the supervisory customs office and management board of the non-tariff zone when passing.

9. Separate the Ministry of Finance’s guidance submit a dossier the sale of duty-free goods to tourists that visit non-tariff zones within border economic zones.

Article 91. Customs management of goods entering and dispatched from bonded warehouses

1. Customs procedures for sending goods to a bonded warehouse from abroad

a) The customs declarant shall:

a.1) Complete the declaration of imported goods according to Appendix II and the declaration of multimodal transport as specified at Point a Clause 2 Article 51 of this Circular.

In case of paper declaration as specified in Clause 2 Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall complete and submit 02 originals of the declaration of imported goods (according to form HQ/2015/NK in Appendix IV to this Circular);

a.2) Submit 01 photocopy of the bill of lading or an equivalent transport document in accordance with law provisions (except for goods imported through a land border-gate)

a.3) Submit 01 photocopy of the certificate of temporary import number issued by the Ministry of Industry and Trade for goods temporarily imported for re-export subject to conditions prescribed by the Ministry of Industry and Trade when they are sent to the bonded warehouse from abroad before exporting to another country;

a.4) Submit 01 original of the inspection exemption notice or the notice of inspection result issued by an specialized agency in accordance with law provisions.

Where single window mechanism is applied, the inspection result notice or inspection exemption notice by a specialized agency shall be sent electronically via the Vietnam National Single Window. The customs declarant is not required to submit it while carrying out customs procedures;

a.5) Update information about goods sent to the bonded warehouse on the goods inventory software on the bonded warehouse owner and send it to the supervisory Customs Branch of the bonded warehouse.

b) The supervisory Customs Branch of the bonded warehouse shall carry out customs procedures prescribed in section 3 Chapter II of this Circular and perform the tasks specified at Point d.1.1 Clause 2 Article 51 of this Circular;

c) The day on which goods are delivered to the bonded warehouse is the date the information about arrival of imported goods is updated by the customs office on the System;

d) Goods that are sent to the bonded warehouse before being exported to another country where the certificate of temporary import number issued by the Ministry of Industry and Trade is required may only be sent to the bonded warehouse in the province where the border-gate of importation or border-gate of exportation is located;

dd) Goods sent to the bonded warehouse from abroad may only be imported through the border-gates prescribed by the Prime Minister and the Ministry of Industry and Trade.

2. Customs procedures for sending goods to a bonded warehouse from a non-tariff zone or inland

a) The customs declarant shall:

a.1) Perform the tasks specified at Point a Clause 1 Article 52 of this Circular when registering the declaration of goods exported from inland or a non-tariff zone;

a.2) Update information about goods sent to the bonded warehouse on the goods inventory software on the bonded warehouse owner and send it to the supervisory Customs Branch of the bonded warehouse.

b) The supervisory Customs Branch shall:

b.1) Access and print information about the declaration of exported goods granted customs clearance on the System in order to monitor goods delivered to the bonded warehouse and kept therein;

b.2) Perform the tasks specified at Point c.1.2 Clause 2 Article 51 of this Circular.

c) The day on which goods are sent to the bonded warehouse is the date the customs office confirms on the System that goods have passed through the customs-controlled area.

3. Customs procedures for exporting goods from a bonded warehouse:

a) The customs declarant shall:

a.1) Submit 01 photocopy of the goods dispatch note as prescribed by the law on accounting specifying the numbers of corresponding declarations of received goods;

a.2) Update information about goods removed from the bonded warehouse on the goods inventory software on the bonded warehouse owner and send it to the supervisory Customs Branch of the bonded warehouse.

a.3) Make a declaration of independent transport of goods under customs supervision as specified in Clause 1 Article 51 of this Circular.

b) The supervisory Customs Branch shall:

b.1) Compare information about goods dispatched from the bonded warehouse on the dispatch note and information in the inventory software;

b.2) Perform the tasks specified at Point c.3 Clause 1 Article 51 of this Circular and receive replies from the Customs Branch at the border-gate of exportation.

c) Goods exported to abroad from the bonded warehouse may only be exported through the border-gates prescribed by the Prime Minister and the Ministry of Industry and Trade;

d) After goods are taken in the customs-controlled area at the border-gate of exportation from a bonded warehouse, the Customs Branch at the border-gate of exportation shall monitor goods until they are exported from Vietnam’s territory. If goods are not exported by 15 days from the day on which goods arrive at the border-gate of exportation or the border-gate of exportation is changed, the Customs Branch at the border-gate of exportation must notify the supervisory Customs Branch of the bonded warehouse for monitoring in cooperation. Goods exported through border-gate by road or by river shall be confirmed that they have passed through the customs-controlled area at the border-gate of exportation.

4. Customs procedures for importing goods to inland or a non-tariff zone from the bonded warehouse:

a) The customs declarant shall:

a.1) Update information about goods dispatched from the bonded warehouse on the goods inventory software on the bonded warehouse owner and send it to the supervisory Customs Branch of the bonded warehouse;

a.2) Perform the tasks specified at Point a Clause 2 Article 52 of this Circular at the supervisory Customs Branch of the bonded warehouse.

b) The supervisory Customs Branch shall:

b.1) Compare information about goods dispatched from the bonded warehouse on the declaration of goods imported to inland or non-tariff zone on the System with information in the inventory software; print and keep documents together with documents about goods delivered to the bonded warehouse;

b.2) Perform the tasks specified at Point d.1.2 Clause 2 Article 51 of this Circular.

c) The following goods must not be imported to inland from a bonded warehouse:

c.1) Goods that are required to follow import procedures at a border-gate;

c.2) Goods on the list of imported goods that must not be moved to another custom post outside the border-gate area or vice versa prescribed by the Prime Minister, except for raw materials or supplies, machinery, and equipment imported to serve manufacturing, processing of goods, and goods manufactured or processed in Vietnam.

5. Customs procedures for sending goods from a bonded warehouse to another:

a) Goods that are removed from the old bonded warehouse shall carry out customs procedures specified in Clause 4 of this Article;

b) Goods that are delivered to the new bonded warehouse shall carry out customs procedures specified in Clause 1 of this Article;

c) The period of goods retention in the bonded warehouse begins from the day on which goods are delivered to the old bonded warehouse.

6. Regarding goods transported from a border-gate, from a bonded warehouse to another, from another location to a bonded warehouse and vice versa that are under the management of the same Customs Branch, the monitoring of goods being delivered between such locations shall be decided by the provincial-levle Customs Department.

7. If violations of law are suspected, the Director of the supervisory Customs Branch of the bonded warehouse shall decide whether to carry out a physical inspection before goods are delivered to or dispatched from the bonded warehouse. The inspection result shall be written on the notice of inspection result (according to form No. 06/PGKQKT/GSQL in Appendix V to this Circular.

8. The transfer of ownership of goods in bonded warehouse shall be carried out by goods owner upon sale of goods as specified in Clause 8 Article 3 of the Commercial Law. The owner of the bonded warehouse shall send the supervisory Customs Branch a notification of the transfer of ownership of goods in the bonded warehouse. Procedures for delivering, dispatching goods are not required. The period of goods retention in the bonded warehouse begins from the day on which goods are delivered to the bonded warehouse according to the bonded warehouse lease contract between the owner of the bonded warehouse and the former goods owner.

9. Reporting bonded warehouse inventory:

a) The bonded warehouse owner shall monitor and finalize bonded warehouse lease contracts with goods owners. Every 15th of the first month of the next quarter, the bonded warehouse owner shall send the supervisory Customs Branch a written notification of goods condition and operation of the bonded warehouse (according to form 24/BC-KNQ/GSQL in Appendix V to this Circular); the Customs Branch shall send a summary report to Customs Department on the 25th of the first month of the quarter;

b) The supervisory Customs Branch of the bonded warehouse shall be responsible for monitoring the warehouse inventory based on customs declarations of goods sent to the bonded warehouse and the inventory software of the bonded warehouse owner; time limit for retention of goods in the bonded warehouse, compare with the notification of goods condition and operation of the bonded warehouse. If the quantity of goods in inventory is suspected, the Director of the Customs Branch shall decide a site inspection, compare with information on the inventory software of the bonded warehouse owner.

10. Every year, the Provincial-level Customs Department shall inspect the operation of bonded warehouses and the adherence to law of bonded warehouse owners, then submit the inspection result to the General Department of Customs. Customs Departments shall carry out surprise inspections if violations of law are suspected.

Article 92. Customs supervisions applicable to goods delivered to, dispatched from CFS, and services therein

1. Exported goods sent to a CFS

According to information about the export shipment sent by the Customs Branch where the customs declaration is registered, the supervisory Customs Branch of the CFS shall receive the shipment, compare with information on the System to send goods to the CFS.

At the request of the Customs Branch where the customs declaration is registered, the customs officer in charge of the CFS shall carry out physical inspection of goods as specified in Clause 11 Article 29 of this Circular.

2. Imported goods sent to a CFS

According to information on the declaration of transport of goods under customs supervision approved by the Customs Branch at the border-gate and the bill of lading presented by the CFS operator, the customs officer shall monitor goods being delivered to the CFS and perform the tasks specified at Point c.4 Clause 1 Article 51 of this Circular.

3. Supervision of services provided in the CFS

Services provided in the CFS must be supervised by the customs. When consolidating export shipments into one container, the provider of LCL consolidation services must compile of list of consolidated cargo (according to form No. 25/DMXK-CFS/GSQL in Appendix V to this Circular). When the consolidation is completed, the customs officer shall make a confirmation on the list, return 01 copy of it to the provider of LCL consolidation services, and keep 01 copy at the customs office.

4. Management of goods sent to the CFS

a) After the quantity goods on the Master Bill are completed imported to inland or completely exported to another country, the provider of LCL consolidation services shall monitor goods according to each Master Bill;

b) Regarding exported goods sent to the CFS, according to the list of consolidated cargo, the provider of LCL consolidation services shall monitor the list of overdue goods in the CFS as specified in Clause 3 Article 61 of the Customs Law.

5. Reporting CFS inventory:

On the 5th of the first month of the next quarter, the provider of LCL consolidation services shall send the supervisory Customs Branch of the CFS a written notification of goods condition and operation of the CFS (according to form No. 26/NXT-CFS/GSQL in Appendix V to this Circular). If the provider of LCL consolidation services uses inventory software which relates to the customs, the supervisory Customs Branch of the CFS shall access the inventory report on the software.

Article 93. Customs procedures applicable to exported goods and imported goods on an all-inclusive declaration

1. Customs procedures for exported goods and imported goods that are delivered before the customs declaration is registered:

a) Cases of application:

a.1) Exported, importer electricity;

a.2) Goods sold in international area at international airports (except duty-free goods);

a.3) Goods provided for passengers on international flights;

a.4) Aviation fuel for outbound aircraft;

a.5) Indirect exported goods that are delivered many times in a day, or a month as specified in Clause 6 Article 86 of this Circular.

b) The customs declarant shall:

b.1) Complete the customs declaration according to Appendix II to this Circular;

b.2) Submit a customs dossier as specified in Article 16 of this Circular which contains documents certifying every delivery of goods (sale invoice, commercial invoice, goods dispatch invoice, etc.); compile a list of documents certifying deliveries of goods (according to form No. 27/THCT-KML/GSQL in Appendix V to this Circular) and submit them to the customs office while carrying out customs procedures. Regarding exported or imported electricity, the customs declarant shall submit documents proving electricity consumption in the month on the first day of the next month; customs procedures for provision of aviation fuel for outbound aircraft shall be completed within 30 days.

c) After the customs declarant submits the customs dossier by the deadline advertisement specified at Point b of this Clause, the customs office shall carry out customs procedures according to section 3 Chapter II of this Circular and shall not carry out physical inspection of goods.

2. Customs procedures for exported goods and imported goods that are delivered after the customs declaration is registered:

a) Goods that are delivered after the customs declaration is registered must satisfy the conditions in Clause 8 Article 25 of Decree No. 08/2015/ND-CP.

b) The customs declarant shall:

b.1) Make the customs declaration and submit the customs dossier specified in Article 16 of this Circular; submit 01 photocopy of the contract, export or import license issued by a competent agency (if such licensed is required by law) and present the original for comparison and issuance of the reconciliation monitoring sheet;

b.2) The previous customs declaration that was grated customs clearance may be used to obtain customs clearance for each shipment;

b.3) Make additional declaration if accurate information about the shipment is received after the shipment is completely delivered.

c) The customs office shall:

c.1) Receive, register the customs dossier;

c.2) Make a logbook of exported/import goods (according to form No. 28/STD/GSQL in Appendix V to this Circular);

c.3) Carry out customs procedures for each shipment of export or import of goods and write the quantity of each shipment in the logbook;

c.4) Compare the logbook with additional declaration after the shipment is completely exported or imported to confirm the total quantity of exported goods and imported goods.

3. Customs procedures for exported/import goods on an all-inclusive declaration shall be followed at one Customs Branch.

Article 94. Customs procedures for trading, exchange of goods of border residents

1. Any citizen who has a permanent residence in the bordering area of Vietnam and China, Laos, or Cambodia may trade in and/or exchange goods on the list of goods manufactured in bordering countries that are imported/exported in the form of trading or exchanging by border residents issued by the Ministry of Industry and Trade.

If the goods traded/exchanged are not on the list of the quantity of goods or exceeds the allowance prescribed by relevant laws, the owners of goods must carry out customs procedures for import of goods as prescribed in this Circular.

2. The Prime Minister’s Decision on management of border trading with bordering countries and its guiding documents submit a dossier the trading, exchange of goods of border residents, and policies thereon. The Ministry of Finance shall specify customs procedures for these activities.

Chapter V. HANDLING REFUSAL OF GOODS

Article 95. Refusal of goods

1. The consignee written on the bill of lading may refuse to receive goods in the following cases:

a) Goods are not conformable with the sale contract as specified in Article 39 of the Commercial Law;

b) Goods are not conformable with the bonded warehouse lease contract, or the consignor does not adhere to the terms of the bonded warehouse lease contract.

2. The customs office shall not impose penalties if the consignee refuses to receive goods before the customs declaration classification result is given. The consignee that refuses to receive goods after the result is given shall incur penalties in accordance with law provisions.

Article 96. Handling refused goods

1. If the consignee refuses to receive goods because the consignor fails to adhere to the sale contract or bonded warehouse lease contract, the consignee shall submit a set of documents to customs office which must comprise:

a) A written notification of refusal of goods, specifying the reasons and solutions (re-export, destruction, confiscation, or selling at auction);

b) Documents proving that the consignor fails to adhere to the sale contract or bonded warehouse lease contract;

c) The notification and request for settlement of the consignor (if any).

If goods are sent to a wrong address, the consignee shall send the customs office a written notification of refusal of goods.

2. Places for notifying refusal of goods:

a) If goods are under customs supervision at a border-gate, the consignee shall notify the Customs Branch at the border-gate;

b) If goods are already transported to a bonded warehouse, CFS, or a customs place outside the border-gate area, the consignee shall notify the Customs Branch where the customs declaration is registered.

3. Based on documents the submitted by the consignee, the Customs Branch where goods are supervised shall cooperate with the customs control team in carrying out a physical inspection of the entire shipment to classify and handle it as specified in Clause 4 of this Article.

4. Classification and handling

Goods refused by the consignee written on the bill of lading shall be classified and handled in accordance with the Minister of Finance’s Circular on handling of unclaimed goods in customs-controlled areas. Additional guidance:

a) In case refused goods are re-exported: Based on the documents submitted by the consignee, the Customs Branch where goods are supervised shall supervise re-export of goods from Vietnam’s territory right at the border-gate of importation;

b) In case refused goods are destroyed: The destruction shall be carried out by the Provincial-level Customs Department. The destruction cost shall be deducted from deposit paid by the consignee’s or the incurred by the bonded warehouse owner;

c) If refused goods are confiscated and liquidated: The Provincial-level Customs Department shall issue the decision on confiscation and liquidation. The revenues for liquidation after deducting costs shall be paid to state budget.

Chapter VI. PROCEDURES FOR ESTABLISHMENT, RELOCATION, EXPANSION, CONTRACTION, SHUTDOWN OF CUSTOMS PLACES, INLAND GOODS INSPECTION PLACES; OFF-AIRPORT CARGO TERMINAL

Article 97. Customs place at an ICD

1. Conditions for establishment:

a) The customs place is on the master plan for ICD system announced by the Prime Minister;

b) The area is 10 hectares or more;

c) The working conditions of the customs are satisfactory, such as the office building, goods inspection site, equipment serving customs inspection and supervision, exhibit storage;

d) The depot area must be separated from surrounding areas by sturdy fences, have a camera system, electronic scales, and other equipment serving customs clearance of goods. Goods entering, leaving the depot area must be monitored by a computer system connected with the customs.

2. Dossier of request for establishment:

a) A written request made according to form No. 03 in Appendix IX to this Circular: 01 original;

b) A written approval for establishment of the ICD granted by the Ministry of Transport (unless the ICD has been included in the master plan by the Ministry of Transport): 01 original;

c) An Enterprise Registration Certificate that covers storage services: 01 photocopy.

3. Establishment procedures:

a) The application shall be sent to the Provincial-level Customs Department in which the customs place is located;

b) Within 01 working days from the day on which valid and sufficient documents are received, the Customs Department shall:

b.1) Examine the documents:

b.2) Conduct a site inspection of the depot area;

b.3) Assess fulfillment of the conditions specified in Clause 1 of this Article; send a proposal and report together with the application to the General Department of Customs.

c) Within 10 working days from the date the report and application are received, the General Department of Customs must complete appraising, reporting, and requesting the Minister of Finance to issue a decision on establishment of the customs place. If any of the condition is not fulfilled, the General Department of Customs shall notify the Customs Department and the applicant in writing.

4. Shutdown of a customs place at an ICD.

a) Cases of shutdown:

a.1) The shutdown is requested by the Provincial-level Customs Department because the conditions for customs inspection and supervision and other conditions for establishment in Clause 1 of this Article are not satisfied;

a.2) The shutdown is requested in writing by the enterprise;

a.3) The customs place is not put into operation within 06 months from the issuance of the decision on establishment without satisfactory explanation;

a.4) The enterprise commits 03 customs offenses related to management, supervision of goods at the customs place within 01 year which result in fines that are beyond the competence to impose of the Director of the Customs Branch.

b) The customs declaration shall request the Ministry of Finance to issue a decision to shut down the customs place based on the report and proposal of the Customs Department or the written request of the enterprise.

5. Any enterprise that wishes to contract, expand, or relocate the customs place at the ICD submit a dossier the Provincial-level Customs Department if the conditions specified in Clause 1 of this Article are satisfied. The application must comprise:

a) A written request for approval for relocation, expansion, or contraction: 01 original;

b) The diagram of the depot area after relocation, expansion, or contraction: 01 photocopy;

c) Documents proving the right to use the expanded depot area or the new depot area (in case of relocation).

Procedures for relocation, expansion, contraction are similar as procedures for establishment of a customs place at the ICD specified in Clause 3 of this Article. The expansion, contract of area of the customs place shall be decided by the General Department of Customs.

6. If the name of the owner of the customs place is changed according to the Enterprise Registration Certificate, the enterprise shall send a written notification to the supervisory Customs Branch of the customs place.

7. If the ownership of the customs place is transfer, the old customs place shall be shut down and the new customs place shall be established in accordance with this Article.

Article 98. Customs place outside border-gate area

1. Conditions for establishment:

a) The customs place is in the master plan of the Ministry of Finance for the network of customs places outside border-gate area;

b) The area is 01 hectare or more;

c) The working conditions of the customs such as the office building, goods inspection site, equipment (electronic scales, scanners, etc.), exhibit storage are satisfactory;

d) The depot area must be separated from surrounding areas by sturdy fences, have a camera system, electronic scales, and other equipment serving quick customs clearance of goods. Goods entering, leaving the depot area must be monitored by a computer system connected with the customs.

2. Dossier of request for establishment:

a) A written request made according to form No. 03 in Appendix IX to this Circular: 01 original;

a) A written approval issued by the People’s Committee of the province in which the customs place is located: 01 original;

c) An Enterprise Registration Certificate that covers storage services: 01 photocopy.

3. The establishment, shutdown, relocation, expansion, contraction, transfer, or change of name of owner of a customs place outside border-gate area are similar as those of the customs place at an ICD specified in Clauses 3, 4, 5, 6, 7, Article 97 of this Circular.

Article 99. Off-airport cargo terminal

1. Conditions for establishment:

a) Off-airport cargo terminals shall be established in:

a.1) Areas adjacent to civil international airports;

a.2) Industrial parks, hi-tech zones, export-processing zones.

The distance from the said areas to a civil international airport shall not exceed 50 km.

b) The minimum area is 2,000 m2 (including depot area and auxiliary works);

c) The off-airport cargo terminal owner is an enterprise established under the law which has a system of storage for exported goods or imported goods in a civil international airport that is not longer than 50 km from the off-airport cargo terminal;

d) The working conditions of the customs such as the office building, goods inspection site, equipment (electronic scales, scanners, etc.), exhibit storage are satisfactory;

dd) The depot area is separated from surrounding areas by study fences; exported goods and imported goods are stored in separate places;

e) The owner has a system of accounting records and IT applications to manage the inventory. The warehouse must have a surveillance camera system that meet standards for supervision of goods inventory of the customs.

2. Dossier of request for establishment:

a) A written request made according to form No. 03 in Appendix IX to this Circular: 01 original;

b) A written approval for establishment of the off-airport cargo terminal granted by the Ministry of Transport: 01 original;

c) A written approval for location where the off-airport cargo terminal is built granted by the People’s Committee of the province: 01 original;

d) An Enterprise Registration Certificate that covers storage services: 01 photocopy;

dd) Documents proving the legal land use right: 01 photocopy.

3. The establishment, shutdown, relocation, expansion, contraction, transfer, or change of name of owner of an off-airport cargo terminal are similar as those of the customs place at an ICD specified in Clauses 3, 4, 5, 6, 7, Article 97 of this Circular.

Article 100. Concentrated goods inspection sites

1. Conditions for establishment:

Every concentrated goods inspection site invested by a customs office or depot operator must satisfy the conditions below:

a) The inspection site that belongs to a particular Customs Branch must be adjacent to the Customs Branch (hereinafter referred to as “separate inspection site”); The good inspection site shared by multiple Customs Branches must not be longer than 20 km away from any Customs Branch;

b) The minimum area of a separate inspection site is 5,000 m2, shared inspection site 10,000 m2;

c) Facilities and equipment:

c.1) The working conditions of the customs such as the office building, goods inspection site, equipment (electronic scales, scanners, etc.), exhibit storage are satisfactory;

c.2) The depot area must be separated from surrounding areas by sturdy fences and have surveillance cameras;

c.3) Goods entering, leaving the depot area must be monitored by a computer system connected with the customs.

2. Dossier of request for establishment:

a) If the concentrated inspection site is invested by the customs office:

a.1) A written request made according to form No. 03 in Appendix IX to this Circular: 01 original;

a.2) A certificate of land use right (LUR): 01 photocopy.

b) If the concentrated inspection site is invested by an enterprise:

b.1) A written request made according to form No. 03 in Appendix IX to this Circular: 01 original;

b.2) Documents proving the LUR: 01 photocopy;

b.3) An Enterprise Registration Certificate that covers storage services: 01 photocopy;

3. Establishment procedures:

a) The application shall be sent to the Provincial-level Customs Department in which the concentrated inspection site is located;

b) Within 01 working days from the day on which valid and sufficient documents are received, the Customs Department shall:

b.1) Examine the documents:

b.2) Conduct a site inspection of the depot area;

b.3) Assess fulfillment of the conditions specified in Clause 1 of this Article; send a proposal and report together with the application to the General Department of Customs.

c) Within 05 working days from the date the report and application are received, the General Department of Customs shall consider issuing a decision on establishment of the concentrated inspection site. If any of the condition is not fulfilled, the General Department of Customs shall notify the Customs Department and the applicant in writing.

4. Shutdown of a concentrated inspection site

a) Cases of shutdown:

a.1) The shutdown is requested by the Provincial-level Customs Department because the conditions for customs inspection and supervision and other conditions for establishment in Clause 1 of this Article are not satisfied;

a.2) The shutdown is requested in writing by the enterprise;

a.3) The inspection site is not put into operation within 06 months from the issuance of the decision on establishment without satisfactory explanation;

a.4) The enterprise commits 03 customs offenses related to management, supervision of goods at the concentrated inspection site within 01 year which result in fines that are beyond the competence to impose of the Director of the Customs Branch.

b) The General Department of Customs shall decide shutdown of the concentrated inspection site based on the report and proposal of the Customs Department or the written request of the enterprise.

5. Any enterprise that wishes to contract, expand, relocate, or transfer the ownership of the concentrated inspection site, submit a dossier the Provincial-level Customs Department if the conditions specified in Clause 1 of this Article are satisfied. The application must comprise:

a) A written request for approval for relocation, expansion, or contraction: 01 original;

b) The diagram of the depot area after relocation, expansion, or contraction: 01 photocopy;

c) Documents proving the right to use the expanded depot area or the new depot area (in case of relocation).

Procedures for relocation, expansion, contraction are similar as procedures for establishment of a concentrated inspection site specified in Clause 3 of this Article. The expansion, contract of area of the inspection site shall be decided by the Provincial-level Customs Department.

6. If the name of the owner of the concentrated inspection site which was permitted to be established by the General Department of Customs is changed according to the Enterprise Registration Certificate, the enterprise shall send a written notification to the supervisory Customs Branch of the inspection site.

7. In case a concentrated inspection site is relocated, the old site shall be shut down and the new site shall be established as prescribed in this Article.

Article 101. Places for gathering, inspecting exported goods, or imported goods at the border (hereinafter referred to as “border gathering site”)

1. Conditions for establishment:

a) The place is located within a border economic zones or border-gate area under the management of the customs;

b) The minimum area is 5.000 m2;

c) The working conditions of the customs such as the office building, goods inspection site, equipment (electronic scales, scanners, etc.), exhibit storage are satisfactory;

d) The depot area must be separated from surrounding areas by sturdy fences and have surveillance cameras;

dd) Goods entering, leaving the depot area must be monitored by a computer system connected with the customs.

2. Dossier of request for establishment:

a) A written request made according to form No. 03 in Appendix IX to this Circular: 01 original;

b) Documents proving the LUR: 01 photocopy;

c) An Enterprise Registration Certificate that covers storage services: 01 photocopy.

3. The establishment, shutdown, relocation, expansion, contraction, transfer or change of name of owner of a gathering site are similar as those of the inspection sites specified in Clauses 3, 4, 5, 6, 7, Article 100 of this Circular.

Article 102. On-site goods inspection area

1. The on-site inspection shall be carried out where machinery, equipment, materials, components, supplies imported for construction of the factory, building, for execution of a project, serving manufacturing of goods or exported goods are gathered.

2. Establishment procedures:

a) The enterprise shall send the Provincial-level Customs Department in which the construction or factory is located a dossier of request for recognition of an on-site inspection area which is attached to the diagram of area;

b) Within 05 working days from the day on which sufficient documents are received, the Customs Department shall examine the documents, conduct a site inspection, and issue a decision on recognition which is effective for 02 years from its issuance date. If the enterprise wishes to extend this period upon expiration, Customs Department shall consider extending it for not more than 02 years.

If the proposed location does not satisfy customs inspection requirements, the enterprise must be notified in writing.

3. The enterprise shall prepare the site and inspection equipment at the construction site/factory, and only use goods for manufacturing or construction after they are granted customs clearance by the customs.

4. After the construction, installation is completed or the factory no longer needs the customs office to carry out physical inspection of goods at such area, the enterprise must send the Provincial-level Customs Department a written request for shutdown of the inspection area.

Chapter VII. TAX EXEMPTION, CONSIDERATION OF TAX EXEMPTION, TAX REFUND, AND OTHER REGULATIONS ON TAXES ON EXPORTED GOODS OR IMPORTED GOODS

Section 1. CASES OF TAX EXEMPTION, PROCEDURES FOR TAX EXEMPTION

Article 103. Cases of tax exemption

1. Goods temporarily imported or temporarily exported to participate in fairs, exhibitions, product introduction; machinery, equipment, professional instruments temporarily imported or temporarily exported serving conventions, seminars, feasibility study, sports competition, art performances, medical examination and treatment; components and spare parts for replacement, repair of sea-going vessels, foreign aircraft; machinery and equipment temporarily imported to serve research and development of products; temporarily imported machinery, equipment, professional instruments that are eligible for tax exemption according to Clause 17 of this Article or might be eligible for tax refund according to Clause 9 Article 114 of this Circular shall be exempted from import duty upon temporary import and exempt from export duty upon re-export, or exempt from export duty upon temporary export and exempt from import duty upon re-import.

Tax shall be charged if goods are not re-exported or re-imported by the deadline prescribed in Decree No. 08/2015/ND-CP.

2. Belongings of Vietnamese entities or foreign entities brought into Vietnam or to abroad within the duty-free allowance upon their entry/exit, including:

a) Belongings carried along by foreign entities when they are permitted to reside or work in Vietnam at the invitation of competent agencies or when they leave Vietnam at the end of the period of residence/work in Vietnam;

b) Belongings of Vietnamese entities that are permitted to take them abroad for business and work, and are imported back in Vietnam at the end of the period;

c) Belongings carried along by Vietnamese families/individuals who are residing overseas and permitted to reside in Vietnam or Vietnamese families/individuals permitted to reside overseas; belongings carried along by foreigners when they are permitted to reside in Vietnam or when they are permitted to reside overseas.

Among the cars, motorbikes carried along by families/individuals when they are permitted to reside in Vietnam, tax exemption is only granted to one piece of a type.

Belongings shall be identified in accordance with Clause 5 Article 5 of the Law on Export and import duty and its guiding documents.

3. Exported goods or imported goods of foreign entities provided with diplomatic immunity and privileges in Vietnam shall comply with the Ordinance on diplomatic immunity and privileges of diplomatic missions, consular offices, representative agencies of international organizations, and its guiding documents.

4. Goods exported or imported for processing under contracts are exempted from import and export duties as specified in Clause 4 Article 12 of Decree No. 87/2010/ND-CP, including:

a) Goods exempt from tax under processing contracts include:

a.1) Raw materials or supplies imported, exported for processing;

a.2) Imported, exported supplies that are used during the manufacturing or processing (paper, chalk, pen, marker, pins, printing ink, glue brush, printing frame, polishing oil, etc.);

a.3) Goods imported, exported as samples serving processing operations;

a.4) Machinery and equipment imported, exported serving processing operations as agreed in the processing contract. They must be re-exported or re-imported upon the expiration of the processing contract. Otherwise, tax must be declared and tax as prescribed. If they are retained as gifts, export duty or import duty shall be exempted as instructed in Clause 4 Article 107 of this Circular;

a.5) Processed products that are re-exported (if export duty is incurred);

a.6) Finished products imported to be attached on processed products or packed with processed products as full packs to be exported; components, parts imported serving repair of processed exported goods are eligible for tax exemption as if raw materials or supplies imported for inward processing if the conditions below are fully satisfied:

a.6.1) They are specified in the processing contract or its Appendices;

a.6.2) They are managed as if raw materials or supplies imported for inward processing.

a.7) Goods imported for inward processing and permitted to be destroyed in Vietnam in accordance with law provisions, provided procedures prescribed in this Circular are completed.

b) Regarding raw materials or supplies that are manufactured or purchased in Vietnam by the processor and subject to export duty, the customs declarant shall declare, calculate export duty on such raw materials or supplies on the declaration of processed goods to be exported (including exported products in the form of indirect export).

c) Goods exported to abroad for outward processing shall be exempted from export duty. When they are re-imported to Vietnam, import duty on processed imported goods must be paid (tax shall not be imposed on the value of raw materials or supplies exported under the processing contract). Import duty is imposed according to the quantity of processed products that are imported, their origins which are determined according to the Ministry of Industry and Trade’s regulations on origins;

d) Import duty on raw materials or supplies, machinery, and equipment and processed products used as payment for processing by the foreign party shall be charged upon their import.

dd) Import duty on waste and rejects within the consumption rate and rate of loss that satisfy requirements in Article 30 of Decree No. 187/2013/ND-CP and are agreed in the processing contract is similar as waste, rejects imported as raw materials or supplies for manufacturing of domestic exported goods specified in Article 71 of this Circular.

5. Exported goods or imported goods within the duty-free allowance of individuals entering, exiting Vietnam; goods within duty-free allowance sent by expressed mail as prescribed by the Government and the Prime Minister.

a) Exported goods or imported goods within the duty-free allowance for luggage of individuals entering, exiting Vietnam:

a.1) For exiting individuals: Except for the goods on the list of goods banned from export of goods subject to conditions for export, duty-free allowance is not imposed upon other items in the luggage of an individual exiting Vietnam;

a.2) Individuals entering Vietnam:

a.2.1) Duty-free allowance shall comply with regulations of the Prime Minister on duty-free allowance imposed upon gifts and luggage of individuals entering, exiting Vietnam;

a.2.2) In case where goods imported in excess to the duty-free allowance shall incur import duty. If the total tax payable is smaller than VND 100,000, it will be exempt. The entering individual may select certain items in the luggage on which tax will be paid;

b) Goods sent by express mail:

Tax shall be exempted if the value of goods sent by express mail is within the duty-free allowance according to regulations of the Prime Minister on value of duty-free allowance for imported goods sent by express mail. If imported goods exceed the duty-free allowance, tax on the whole shipment shall be paid. If tax payable on the whole shipment is smaller than VND 50,000, it will be exempt.

6. Goods traded, exchanged by border residents are exempted from export duty and import duty if they do not exceed the duty-free allowance. Otherwise, the quantity of goods that exceeds the allowance shall incur tax.

The Prime Minister shall issue regulations on border residents and duty-free allowance for goods traded/exchanged by border residents.

7. Goods imported as fixed assets of projects of investment in the fields eligible for preferential import duty prescribed in Appendix I of the Government’s Decree No. 87/2010/ND-CP or administrative divisions eligible for preferential import duty prescribed in Decree No. 218/2013/ND-CP, Decree No. 91/2014/ND-CP, and Decree No. 53/2010/ND-CP; projects of investment funded by ODA exempt from import duty include:

a) Machinery and equipment that:

a.1) suit the field, target, and scale of the project; and

a.2) comply with regulations on fixed assets in the Ministry of Finance’s Circular No. 45/2013/TT-BTC dated April 25, 2013;

b) Vehicles in a technological line that cannot be domestically manufactured; worker shuttle vehicles including passenger vehicles with 24 seats or more and watercraft:

b.1) The list of dedicated vehicles specified in this Point shall be compiled by the Ministry of Planning and Investment;

b.2) The list or criteria for identification of vehicles in technological lines specified in this Point shall be compiled by the Ministry of Science and Technology.

c) Components, parts, detachable parts, fittings, molds, accessories that are used for assembly of complete machinery, equipment, and vehicles eligible for tax exemption specified at Point a Decree Point b of this Clause shall be eligible for tax exemption in case:

c.1) They are components, parts of machinery, equipment, and vehicles imported as complete knockdown kits;

c.2) They are components, parts, detachable parts, fittings, molds, accessories used for assembling, connecting machinery and equipment together to ensure the normal operation of the System of machinery and equipment.

d) Raw materials or supplies that cannot be domestically manufactured used for manufacturing of machinery and equipment in technological lines or components, parts, detachable parts, fittings, molds, accessories specified at Point c of this Clause that are used for assembly of complete machinery and equipment specified at Point a of this Clause.

The list of raw materials or supplies that can be domestically manufactured which is the basis for granting tax exemption shall be compiled in accordance with the Ministry of Planning and Investment’s regulations;

e) Building materials that cannot be domestically manufactured.

The list of building materials that can be domestically manufactured which is the basis for granting tax exemption shall be compiled in accordance with the Ministry of Planning and Investment’s regulations.

8. Permissible imported plant varieties, animal breeds serving execution of projects of investment in agriculture, forestry, aquaculture.

The list of permissible imported plant varieties and animal breeds which is the basis for granting tax exemption shall be compiled in accordance with regulations of the Ministry of Agriculture and Rural Development.

9. Tax exemption for imported goods specified in Clause 7 and Clause 8 of this Article also applies to project expansion, change or innovation of technology.

10. The first import of goods specified in Appendix II attached to Decree No. 87/2010/ND-CP shall be exempted from tax if they are imported as fixed assets of projects eligible for preferential import duty, ODA-funded projects in construction of hotels, office buildings, apartments for lease, housing, shopping malls, technical services, supermarkets, golf courses, tourist resorts, sports centers, entertainments centers, medical facilities, training institutions, cultural centers, finance, banking, insurance audit, consultancy establishments.

The projects of which imported goods are exempted from tax exemption for the first time as prescribed in this Clause shall not be granted the tax exemption specified in other Clauses of this Article.

11. Imported goods serving oil and gas activities, including:

a) Machinery and equipment that satisfy the conditions specified at Point a Clause 7 of this Article; dedicated vehicles serving oil and gas activities; worker shuttles including passenger automobiles with 24 seats or more and watercraft; components, parts, detachable parts, fittings, molds, accessories that are installed to or used together with the aforesaid machinery, equipment, and dedicated vehicles that satisfy conditions specified at Point c Clause 7 of this Article.

The list or criteria for identification of dedicated vehicles serving oil and gas activities specified in this Point shall be compiled by the Ministry of Science and Technology;

b) Supplies serving oil and gas activities that cannot be domestically manufactured.

The list of supplies serving oil and gas activities that can be domestically manufactured which is the basis for granting tax exemption shall be compiled in accordance with the Ministry of Planning and Investment’s regulations;

c) Medical equipment and emergency medicines on oil rigs and floating works confirmed by the Ministry of Health;

d) Office equipment serving oil and gas activities;

dd) Other temporarily imported goods serving oil and gas activities.

In case the goods specified in this Clause are imported by a sub-contractor or another entity, including those imported directly, via entrustment, bidding, via lease and sublease to supply for entities engaged in oil and gas exploration and extraction under an oil and gas service contract or goods supply contract, they are also exempt from import duty.

12. With regards to goods of shipyards, exported sea-going vessels shall be exempted from export duty. Import duty on the following articles is exempt:

a) Machinery and equipment imported as fixed assets that satisfy the conditions specified at Point a Clause 7 of this Article;

b) Vehicles in the technological lines as fixed assets.

The list or criteria for identification of vehicles in technological lines specified in this Point, which is the basis for granting tax exemption, shall be compiled by the Ministry of Science and Technology;

c) Raw materials or supplies, semi-finished products serving ship building that cannot be domestically manufactured.

The list of raw materials or supplies and semi-finished products serving ship building that can be domestically manufactured, which is the basis for granting tax exemption, shall be compiled in accordance with the Ministry of Planning and Investment’s regulations.

13. Import duty on raw materials or supplies that cannot be domestically manufactured and are imported to directly serve production of software programs.

The list of raw materials or supplies directly serving production of software programs that can be domestically manufactured, which is the basis for granting tax exemption, shall be compiled in accordance with the Ministry of Planning and Investment’s regulations.

14. The following goods imported for R&D shall be exempted from import duty: machinery, equipment, spare parts, supplies, vehicles that cannot be domestically manufactured, technologies unavailable in Vietnam; documents, books, newspapers, academic journals, and digital sources of information about science and technology.

The list of machinery, equipment, spare parts, supplies, vehicles directly serving R&D that can be domestically manufactured, which is the basis for granting tax exemption, shall be compiled in accordance with the Ministry of Planning and Investment’s regulations.

15. Import duty on raw materials or supplies and components that cannot be domestically manufactured and are imported to serve the manufacturing of projects of investment in the following fields and areas shall be exempted for 05 years from commencement date of manufacturing:

a) The fields in which investment is encouraged prescribed in Appendix I attached to Decree No. 87/2010/ND-CP (except for projects of manufacturing/assembly of cars, motorbikes, air conditioners, heaters, refrigerators, washing machines, electric fans, dish washing machines, disc players, sound systems, electric irons, water heaters, hair dryers, hand dryers, alcohols, beer, tobacco, and other articles on which import duty is not exempt according to the Prime Minister’s decisions);

b) Extremely disadvantaged areas on the List of areas eligible for preferential corporate income tax attached to Decree No. 218/2013/ND-CP, Decree No. 91/2014/ND-CP , and Decree No. 53/2010/ND-CP (except for projects of manufacturing/assembly or cars, motorbikes, air conditioners, heaters, refrigerators, washing machines, electric fans, dish washing machines, disc players, sound systems, electric irons, water heaters, hair dryers, hand dryers, alcohols, beer, tobacco, and other articles on which import duty is not exempt according to the Prime Minister’s decisions).

The 5-year tax exemption period begins on the date the manufacturing is commenced, which is confirmed by the management board of the industrial park, export-processing zone, hi-tech zone, economic zone, etc. where the enterprise is operating, or confirmed by the Department of Industry and Trade of the province in which project is located (if the project is not located within the aforementioned zones).

The list of raw materials or supplies and components that can be domestically manufactured, which is the basis for granting tax exemption, shall be compiled in accordance with the Ministry of Planning and Investment’s regulations.

The taxpayer must pay tax on the quantity of imported raw materials or supplies and components that exceed the manufacturing demand after the 5-year tax exemption period expires.

16. Goods manufactured, processed, recycled, assembled within a non-tariff zone without using imported materials or components shall be exempted from import duty when they are imported to inland. If imported materials or components are used, import duty shall be paid when such goods are imported to inland. The basis and calculation method of import duty are instructed in Clause 2 Article 40 of this Circular.

17. Machinery, equipment, vehicles temporarily imported to Vietnam by a foreign contractor to serve an ODA project in Vietnam shall be exempted from import duty upon temporary import and exempt from export duty upon re-export. At the expiration of the time limit for project execution, the foreign contractor must re-export the goods. Liquidation or transfer of goods in Vietnam instead of re-export is subject to permission by competent agencies. In this case import duty shall be paid as prescribed.

Passenger automobiles with fewer than 24 seats and automobiles designed for transporting both passengers and cargo that are equivalent to passenger automobiles with fewer than 24 seats must not be temporarily imported for re-export. Any foreign contractor that wishes to import them to Vietnam must pay import duty. When the construction is completed, the foreign contractor must re-export the vehicles that were imported and receive a refund of the import duty that was paid. The refund level is specified in Clause 9 Article 114 of this Circular.

18. Raw materials or supplies and components that cannot be domestically manufactured and imported to serve the manufacturing of projects in border economic zones shall be exempted from tax as prescribed by the Prime Minister on financial policies on border economic zones.

19. Goods imported for sale in duty-free shops under the Prime Minister’s decisions shall comply with the Ministry of Finance’s guidance.

If complimentary goods, sample goods are provided free of charge by the foreign party for a duty-free shop to sell together with goods therein, such complimentary goods and sample goods are exempted from import duty. Both complimentary goods and sample goods must be supervised by the customs office as if goods imported for sale in duty-free shops.

20. Tax exemption is special cases specified in Clause 20 Article 12 of Decree No. 87/2010/ND-CP.

21. Goods exempt from import duty under international agreements

22. Additional guidance:

a) In case the subject eligible for exemption of tax on goods imported as fixed assets as prescribed in this Article does not import goods but instead receives goods exempt from import duty from another entity in Vietnam, then the transferee is still eligible for exemption of import duty and the transferor is not required to pay tax arrears as long as the transfer price is exclusive of import duty;

b) The entrusted importer or successful bidder for goods import (the price for goods supply under the entrustment contract or the successful bid is exclusive of import duty) that supplies imported goods for entities eligible for exemption of import duty specified in Clauses 7 thru 18 of this Article is also eligible for exemption of import duty on the goods imported;

c) Goods, equipment imported as fixed assets of a preferential project and transferred to another entity (change of project investor) are still eligible for exemption of impart tax if the conditions below are fully satisfied:

c.1) At the time of transfer, the project is still eligible for investment incentives according to the Law on Export and import duty and its guiding documents;

c.2) Transfer prices for machinery and equipment as fixed assets are exclusive of import duty;

c.3) The transferee (new investor) is the investor in the transferred project according to the adjusted certificate of investment.

Within 10 days from the transfer date, the transferor and the transferee must declare the transfer at the customs office where the list of duty-free goods is registered.

d) Any finance lease company that imported goods machinery, equipment, and vehicles and leases them out to the subject eligible for exemption of import duty specified in Clause 7, Clause 9, Clause 11, Clause 12, and Clause 14 of this Article is also eligible for exemption of import duty as if goods are directly imported by the project investor if the conditions below are fully satisfied:

d.1) The rent under the finance lease contract is exclusive of import duty;

d.2) Imported goods that are exempted from tax are deducted from the list of duty-free goods and monitoring sheet for duty-free goods of preferential projects made by its investor.

When the finance lease contract expires, if leased goods that are exempted from tax are not used for the preferential project as intended, the finance lease contract shall pay tax as instructed in Article 21 of this Circular. Other imported goods must not be used for the preferential project instead of the leased goods on which import is exempt.

dd) Regarding promoted project issued with an investment license and certificate of investment incentives before Decree No. 87/2010/ND-CP comes into force, if the export or import duty incentives on such investment license and certificate of investment incentives are more beneficial than those prescribed in Decree No. 87/2010/ND-CP, the more beneficial incentives shall apply if the conditions below are fully satisfied:

dd.1) The Investment license and certificate of investment incentives are unexpired, and the investment incentive terms are unchanged.

The incentives on the investment license, certificate of investment incentives is conformable with law at the time of their issuance;

dd.2) The list of duty-free goods is registered as prescribed.

If the import or export duty incentives on the investment license or certificate of investment incentives are less beneficial than those prescribed in Decree No. 87/2010/ND-CP, the latter may be applied for the remaining incentive period of the project.

Article 104. Registration of list of imported goods exempt from tax (hereinafter referred to as “duty-free goods”)

1. Cases in which the List of duty-free goods must be registered:

The goods specified in Clause 1, Clause 4, and Clause 5 Article 12 of Decision No. 72/2013/QD-TTg, Clause 7, Clause 8, Clause 9, Clause 10, Clause 11, Clause 12, Clause 13, Clause 14, Clause 15, Clause 16, Clause 18, and Clause 21 Article 103 of this Circular.

2. The list of duty-free goods must suit the business lines, targets, scale, capacity of the project, and shall be compiled once for the entire project execution process or for each stage, each item of the project (if the certificate of investment, economic – technical argument, documents of the project show that the project is divided into various stages or items), or each compound, technological line if goods are compounds or technological lines.

If the list for the entire project execution process or each state, item, compound, line of the project is incorrect or must be changed, the customs declarant may adjust it as long as documents proving such adjustment is appropriate are submitted to the customs office before goods are imported.

3. Goods users (project investor, shipyard owner, etc.) shall register the list of duty-free goods (according to form No. 13/DKDMMT/TXNK in Appendix VI to this Circular if a paper list is registered). If the general contractor or sub-contractor or a finance lease company imported goods instead of the project investor, the contractor or finance lease company shall use the list of duty-free goods registered with the tax office by the investor.

4. Places to registering the list

The Provincial-level Customs Department where the project is executed (if identifiable) or the Provincial-level Customs Department in which the headquarter is located (if the Provincial-level Customs Department where the project is executed is not identifiable) or the Customs Department of the nearest province (if there is no customs office in the province) the Director of Customs Department shall appoint a capable unit to grant registration the list of duty-free goods.

If a Customs Department is in charge of multiple provinces, its Director may also appoint the Customs Branch in charge of the province to grant registration of the List of duty-free goods to the projects located therein.

5. Registration dossier

When registering the list of duty-free goods with the customs office, the taxpayer that registers the list shall submit a dossier to the customs office, which must comprise:

a) A registration made according to form No. 14/CVDKDMMT/TXNK in Appendix VI attached to specifying the quantity of goods, reasons for tax exemption: 01 original;

b) A list of duty-free goods if it is not registered on the System: 02 original attached to 01 monitoring sheet (according to form No. 15/PTDTL/TXNK in Appendix VI to this Circular).

6. The basis for the customs declarant to register the list of duty-free goods with the customs office:

a) The fields or administrative division eligible for import duty incentives as prescribed by relevant laws;

b) The list of goods issued by a competent agency in the following cases:

b.1) The list of machinery, equipment, spare parts, dedicated vehicles, raw materials or supplies, semi-finished products that can be domestically manufactured according to the Ministry of Planning and Investment’s regulations;

b.2) The list or criteria for identification of dedicated vehicles in technological lines compiled by the Ministry of Science and Technology;

b.3) The list of permissible imported plant varieties and animal breeds compiled by the Ministry of Agriculture and Rural Development;

b.4) The list of equipment, the first import of which is exempted from import duty according to Appendix II and Article 12 of Decree No. 87/2010/ND-CP;

b.5) The list or criteria for identification of dedicated vehicles serving oil and gas activities compiled by the Ministry of Science and Technology;

b.6) The list of medical equipment and emergency medicines on oil rigs and floating works confirmed by the Ministry of Health;

b.7) The list or criteria for identification of dedicated vehicles in technological lines that are fixed assets of shipyards issued by the Ministry of Science and Technology;

b.8) The list of machinery, equipment, spare parts, supplies, vehicles directly serving R&D that can be domestically manufactured issued by the Ministry of Planning and Investment.

7. The registration must be applied for before the first declaration of exported goods and imported goods of the project, item, or stage, or expanded project is registered.

8. The taxpayer shall:

a) Register, adjust the list of duty-free goods vie the System as follows (unless registration of the list via the System is not available):

a.1) Provide information about the list of duty-free goods according to standard format and criteria on the System;

a.2) Submit documents attached to the registration dossier or adjustment of the list of duty-free goods prescribed in this Article;

a.3) Receive feedbacks from the customs office via the System;

a.4) Retain documents that are the basis for identification of duty-free goods and present them to the customs office or a competent agency in the course of inspection.

b) Determine the need for duty-free goods and compile the list of duty-free goods (hereinafter referred to as “duty-free list”) as prescribed;

c) Take legal responsibility for the accuracy and truthfulness of the duty-free goods on the list and using them for appropriate purposes.

9. Responsibilities of the customs office:

a) The customs office shall receive and process the application within 10 working days from the day on which it is received as follows:

a.1) If goods are ineligible for tax exemption, the customs office shall notify the applicant in writing of the refusal to grant the registration.

If the field or location of the project is eligible for investment incentives but goods on the list of duty-free goods are not suitable for the target, scale of the project, the customs office shall instruct the applicant to adjust the list;

a.2) If the basis for identification of duty-free goods specified at Point a.1 is insufficient, the tax office shall accept the information provided by the applicant, record it to the logbook, append the seal on 02 copies of the list of duty-free goods and 01 copy of the reconciliation monitoring sheet in case of registration of a paper list; (01 copy of the list of duty-free goods and 01 copy of the reconciliation monitoring sheet shall be given to the taxpayer; 01 copy of the list of duty-free goods shall be retained by the customs office);

a.3) If the basis for identification of goods that satisfy the conditions specified at Point a and Point c Clause 7 of Article 103 is not ample at the time of registration of the list of duty-free goods, the customs office where the list is registered shall write a note on the list and the reconciliation monitoring sheet for comparison upon import or for post-customs clearance inspection;

a.4) Write a note of the document inspection result on the list of duty-free goods for the Customs Branch where export or import procedures are followed to carry out inspection and comparison upon import of goods or for post-customs clearance inspection.

b) If the list of duty-free goods is registered via the System, the customs office shall:

b.1) Receive and process the application in accordance with regulations of this Article;

b.2) Issue an identification number, enter information about the result on the System;

b.3) Give feedbacks to the customs declarant via the System;

c) Reporting:

Every 03 months, not later than the 10th of the first month of the next quarter, the Customs Department where the list of duty-free goods is registered shall make a list of duty-free goods registered therein and send a report to the General Department of Customs (according to form No. 16/BCTHDMMT/TXNK in Appendix VI to this Circular);

d) The Director of the Customs Department shall cooperate with competent agencies to collect information serving the inspection of applications for lists of duty-free goods as specified at Point a of this Clause, carry out post-customs clearance inspection to determine whether the duty-free goods are used for appropriate purposes, and impose penalties for violations.

The customs office shall inspect all the cases of goods imported under international agreements within 03 years from the time of registration of the list of duty-free goods or the time of import of duty-free goods.

10. After the customs office confirms the registration of the list of duty-free goods and the reconciliation monitoring sheet, if the list is found incorrect (such as the quantity of goods exceeds the scale of the project; categories of goods are not appropriate for the target and purposes, etc.), the customs office where the list is registered shall:

a) Request the applicant to adjust the list;

b) Inspect the adjustment and update the result;

c) Collect tax on the excess quantity of goods compared to the adjusted goods.

11. In case the certificate of investment of a project is revoked:

a) The customs office where the list of duty-free goods (hereinafter referred to as “duty-free list”) is registered shall:

a.1) Remove the list of duty-free goods from the System after checking and making a backup outside the System as instructed by the General Department of Customs.

If a physical duty-free list has been registered, it shall be revoked;

a.2) Notify and request customs offices nationwide to stop granting tax exemption to goods on the duty-free list.

b) The customs offices that granted tax exemption to the project shall collect tax as prescribed.

12. In case of registration of a paper list, if the list and the reconciliation monitoring sheet is lost, according to the confirmation of Customs Departments of other provinces of the loss of the list and the reconciliation monitoring sheet, the customs office where the list is registered shall check and reissue the list of duty-free goods and monitoring sheet for the goods pending export or import of the project.

The list of duty-free goods and monitoring sheet shall be reissued as follows:

a) A dossier of request for reissuance must comprise:

a.1) A written request for reissuance of the list of duty-free goods and monitoring sheet specifying the reasons for losing the list and the reconciliation monitoring sheet;

a.2) The list of duty-free goods and the reconciliation monitoring sheet issued by the customs office where the last shipment was processed before the loss (01 photocopy certified by the customs office where goods are imported).

b.2) In case the reconciliation monitoring sheet is lost:

b.2.1) According to the notification and the request for reissuance of the reconciliation monitoring sheet, the customs office shall:

b.2.1.1) Notify the Customs Departments of other provinces of the cancellation of the lost monitoring sheet, request them to confirm the quantity of duty-free goods exported or imported (the numbers and dates of the list and monitoring sheet must be specified);

b.2.1.2) Within 10 days after receiving the notification, the Customs Departments of other provinces shall check customs dossier; export and import data system, determine the quantity of duty-free goods exported, imported according to the list of duty-free goods and monitoring sheet, send a written confirmation to the notifying customs office; suspend processing tax on the next shipment of goods on the list of duty-free goods and monitoring sheet that are lost until new ones are reissued.

b.2.2) After receiving the confirmations of quantity of exported goods and imported goods from other Customs Departments, the customs office shall:

b.2.2.1) Calculate the total quantity of exported goods and imported goods according to the list of duty-free goods and the reconciliation monitoring sheet that were issued;

b.2.2.2) Verify the quantity of duty-free goods of the project and the use of them before reissuing the reconciliation monitoring sheet;

b.2.2.3) Reissue the reconciliation monitoring sheet for the remaining quantity of goods pending export or import;

b.2.2.4) Write “1st reissuance” on the reissued monitoring sheet;

b.2.2.5) Impose penalties for violations against according to retention of documents.

The time limit is 05 working days from the day on which confirmations are received from other Customs Departments.

Within 01 years from the reissuance of the list and monitoring sheet, the customs office shall carry out a post-customs clearance inspection of the project.

Article 105. Dossiers and procedures for tax exemption

1. The customs dossier specified in this Circular shall be tax exemption documents.

In case the taxpayer faces objective difficulties and other cases in which import and export duties is exempted prescribed by the Government, import duty is exempted, it is required to have written confirmation of the difficulties provided by a competent agencies.

2. Procedures for granting tax exemption:

a) If registration of a duty-free list is not required:

a.1) The taxpayer shall calculate and declare the amount of exempt tax on each article (except for goods imported for processing). The customs declaration is similar as the case in which tax must be paid. The customs office shall compare the tax exemption documents and the amount of tax to be exempted with applicable regulations to carry out procedures for granting exemption to each of the customs declaration as prescribed.

If the customs office determines that exported goods or imported goods are ineligible for tax exemption as declared, tax shall be collected, and penalties shall be imposed (if any);

a.2) In case the taxpayer faces objective difficulties and other cases in which import and export duties is exempted prescribed by the Government:

a.2.1) The taxpayer shall determine the amount of exempt tax and submit a written request (attached to relevant documents) to the General Department of Customs (the General Department of Customs shall send a report to the Ministry of Finance, and the Ministry of Finance shall request the Prime Minister to consider granting tax exemption);

a.2.2) The General Department of Customs shall check all documents. If documents are not satisfactory or the reasons for tax exemption must be clarified, the taxpayer shall be notified in writing. After the basis is ample, the General Department of Customs shall send a draft report to the Ministry of Finance, which is then submitted to the Prime Minister;

a.2.3) According to the directive of the Prime Minister, the Ministry of Finance shall send a notification to taxpayer and relevant customs office;

a.2.4) The customs office where procedures for export or import of goods are followed shall grant exemption of export duty or import duty on the corresponding quantity of goods or collect tax in full as directed by the Prime Minister.

b) If registration of a duty-free list is required:

b.1) The taxpayer and customs office shall follow the guidance specified at Point a.1 Clause 2 of this Article;

b.2) The System shall automatically deduct the corresponding quantity exported goods or imported goods according to the list of duty-free goods.

In case of registration of a paper list, in addition to the customs procedures specified at Point a.1 Clause 2 of this Article, the customs office shall update the quantity, deduct the quantity of duty-free goods that are exported/import on the original monitoring sheet, and append signatures. 01 photocopy of the duty-free list and monitoring sheet on which the names, quantity of duty-free goods that are exported or imported are specified shall be kept together with the customs dossier (even if the duty-free goods are transferred to another entity that is also eligible for tax exemption).

If tax exemption is granted to a compound or machinery line that must be divided into multiple shipments to be assembled into a complete compound or machinery line, thus goods quantity cannot be deducted importation, then the deduction shall be carried out after the compound or machinery line is completely imported. To be specific:

The taxpayer shall import the shipments at 01 Customs Branch and estimate the time of completion of the import.

At the time of import, the taxpayer must declare the specific quantity, names of goods to be imported, and specify which articles are on the registered list of duty-free goods.

Within 15 days from import the last shipment of each compound or machinery line, the taxpayer shall aggregate the import declarations in order for the customs office to monitor and deduct the quantity of goods on the reconciliation monitoring sheet.

The Director of Customs Department shall decide the cases in which goods quantity cannot be deducted at the time of importation and carry out post-customs clearance inspection in order to determine whether declared duty-free goods are appropriately used for the project according to applicable regulations, and impose penalties for any violation that is committed;

b.3) The customs office shall only grant tax exemption if the customs declaration is registered after the list of duty-free goods is registered. The Director of the Customs Department where export or import procedures are followed shall cooperate with the Customs Department where the list of duty-free goods is registered in considering the cases in which the customs declaration that is registered before the registration date of the list;

b.4) Within 30 days from the day on which exported/import goods are completed deducted by the System, the customs office where the list of duty-free goods is registered shall remove the list from the System after it is checked and backed up as instructed by the General Department of Customs.

In case of registration of a paper list, after the quantity of imported goods on the reconciliation monitoring sheet is completely deducted, the customs office that processes the last shipment shall make a confirmation on the reconciliation monitoring sheet, keep 01 photocopy, give 01 photocopy to the customs declarant, and send the original to the customs office which issued the reconciliation monitoring sheet.

If the customs office where the list is registered also processes the last shipment, after the quantity of imported goods on the reconciliation monitoring sheet is completely deducted, the customs office shall keep the original for inspection of the import, use of duty-free goods, and give 01 photocopy to the customs declarant.

3. Exemption of tax on exported goods or imported goods sent by express mail shall comply with the Ministry of Finance’s Circular on customs procedures applicable to exported goods and imported goods sent by express mail.

Article 106. Reporting, inspecting the use of imported duty-free goods

1. Reporting time:

Every year, within 90 days from the end of the fiscal year, the taxpayer that registered the list of duty-free goods shall submit a report on the use of imported duty-free goods during the fiscal year to the customs office where the list is registered.

2. The report shall specify:

a) The use of imported duty-free goods:

a.1) The quantity of imported goods used for duty-free purposes;

a.2) The quantity of imported goods used for other purposes;

a.3) The quantity of imported goods that are unused;

a.4) The imported duty-free goods recorded as fixed assets according to the Ministry of Finance’s Circular No. 45/2013/TT-BTC dated April 25, 2013.

b) The list of deduction of imported duty-free goods shall be monitored by the taxpayer.

The report contents must comply with form No. 17/BCKT-NKMT/TXNK in Appendix VI to this Circular.

3. Late submission of the report shall result in administrative penalties in accordance with law provisions. If the taxpayer fails to submit the report within 30 days from the deadline for submitting the report, the customs office shall update information about the taxpayer’s conformity with law on the risk management system and carry out a post-customs clearance inspection at the taxpayer’s premises.

4. The customs office where the list of duty-free goods is registered shall:

a) Receive, review, analyze, and retain reports on use of duty-free goods;

b) Carry out inspection at taxpayers’ premises according to decisions of the Director of the Customs Department. Inspections shall be carried out in accordance with Chapter VIII of this Circular;

c) Collect tax fully and impose penalties in the following cases:

c.1) Duty-free goods are used for inappropriate purposes;

c.2) Goods that are ineligible for tax exemption are declared as duty-free goods and granted customs clearance according to the taxpayer’s declaration

c.3) The total quantity of imported raw materials or supplies exceeds the demand for duty-free goods for 05 years according to Clause 15 and Clause 18 Article 103 of this Circular.

Section 2. CASES OF CONDITIONAL TAX EXEMPTION, PROCEDURES FOR GRANTING CONDITIONAL TAX EXEMPTION

Article 107. Cases of conditional tax exemption

Exported goods and imported goods in the following cases shall be eligible for conditional tax exemption:

1. Imported goods are particularly used for national defense and security under specific plans approved by the competent Ministry, which have been registered and concurred with by the Ministry of Finance (they must be classified into goods funded by central budget and goods funded by local budget).

Imported goods are particularly used for national defense and national security that are funded by local budget are only eligible for conditional tax exemption if they cannot be domestically manufactured. The basis for identifying goods that cannot be domestically manufactured is the list of goods that can be domestically manufactured compiled by the Ministry of Planning and Investment.

2. Imported goods are particularly used for scientific research (except for the case in Clause 13 Article 12 of Decree No. 87/2010/ND-CP) according to the list approved by the competent Ministry.

3. Imported goods are particularly used for education and training according to the list approved by the competent Ministry.

4. Goods permitted to be exported, imported as gifts, samples from a foreign entity to a Vietnamese entity and vice versa are eligible for conditional tax exemption according to regulations of the Prime Minister.

If the value of gifts or samples whose exceeds the duty-free allowance, tax on the excess value shall be imposed. The whole value of the shipment is eligible for conditional tax exemption in the following cases:

a) The recipient of gifts is a public administration unit, socio-political organization, socio-political-professional organization, socio-professional organization, economic organization, social organization. Conditional tax exemption shall be considered on a case-by-case basis;

b) Goods are humanitarian or charitable gifts.

5. In case the materials, machinery and equipment imported for inward processing or manufacturing of domestic exported goods under the contract are totally damaged and unusable because of a natural disaster, conflagration, accident, import duty shall be exempted and value-added tax shall be cancelled when goods are imported if conditions below are fully satisfied (unless the damage is caused by violations of law in the HD981 standoff event, to which other the Ministry of Finance’s guidance appliess):

a) Goods are granted customs clearance, a competent agency determines that the damage is caused by a natural disaster, conflagration, or accident, and all of the goods are damaged and unusable;

b) The customs have examined accounting records and relevant documents and concluded that the materials, machinery and equipment have been imported but lost because of the natural disaster, conflagration, or accident, and thus cannot be sold in Vietnam or exported abroad.

In case the lost materials, machinery and equipment are insured, and the insurer has provided indemnity against the damage, including VALUE-ADDED TAX, import duty and value-added tax shall not be exempted or cancelled.

Article 108. Dossier of request for conditional tax exemption

1. In the cases specified in Clause 1, Clause 2, Clause 3, Clause 4 Article 107, the dossier of request for conditional tax exemption must comprise:

a) A written request for tax exemption submitted by the user of exported goods or imported goods (except for Point c.1 of this Clause) which specifies the value, tax, reasons for conditional tax exemption, customs declaration number(s): 01 original

b) A sale contract (if any): 01 photocopy;

c) Other documents on a case-by-case basis as follows:

c.1) A written request for conditional tax exemption made by the Ministry of National Defence, the Ministry of Public Security or a unit authorized by the Ministry of National Defence or the Ministry of Public Security specifying that goods are imported to serve national defense and security and funded by central/local budget; quantity, categories, value of imported goods; tax amount, customs declaration number(s) (and a monitoring sheet in case of partial shipments);

c.2) The import entrustment contract (in case of entrustment) or notice of successful bidder attached to the goods supply contract (if goods are imported through bidding), which specifies that the prices are exclusive of import duty: 01 photocopy;

c.3) A decision to approve the research and list of necessary goods to be imported made by the competent Ministry if goods are imported to serve scientific research: 01 photocopy of the decision, 01 photocopy of the list of necessary goods attached to the originals for comparison (a monitoring sheet must be enclosed in case of partial shipments);

c.3) A decision to approve the project of investment in equipment and the list of equipment to be imported made by the competent Ministry if goods are imported to serve education and training: 01 photocopy of the decision (a monitoring sheet must be enclosed in case of partial shipments);

c.5) If goods are gifts or samples:

c.5.1) A notice or decision or agreement of giving goods; a notice or agreement on shipment of samples: 01 photocopy;

c.5.2) If temporarily imported goods are kept as gifts for Vietnamese entities instead of being re-exported, it is required to have a license issued by a competent agency and the quantity must not exceed the allowance prescribed by the Government;

c.5.3) A confirmation made by a superior agency of the permission to receive duty-free goods that are used as gifts whose value exceed the duty-free allowance for a public administration unit, socio-political organization, socio-political-professional organization, socio-professional organization, economic organization, social organization which is funded by state budget beyond the allowance for conditional tax exemption.

2. In case of damaged materials, machinery and equipment that are imported for inward processing or manufacturing of domestic exported goods specified in Clause 5 Article 107 of this Circular, the dossier of request for conditional tax exemption of import duty or cancellation of value-added tax when goods are imported must comprise:

a) A written request for exemption of import duty or cancellation of value-added tax on the imported materials, machinery and equipment that are totally damaged and unusable. The request must specifies the reason for damage, ratio of damage, customs declaration number, amount of tax to be exempt, and the commitment to take legal responsibility for the declaration: 01 original;

b) A written confirmation of the conflagration made by the local fire department; a written confirmation of the commune-level People’s Committee where the natural disaster or accident occurs: 01 original;

The aforementioned documents must be made right after the natural disaster, conflagration, or accident occurs.

c) A certification made by a professional analysis service provider of the quantity of imported materials, machinery and equipment that are damaged, the damage ratio of imported goods, or the fact that goods are no longer usable: 01 photocopy;

d) A insurance contracts, notice of indemnity payment made by the insurer (if any): 01 photocopy;

dd) The insurer’s confirmation that the insurance contract does not cover loss of tax: 01 photocopy.

If the damaged shipment is not insured, the taxpayer must have specify that goods are not insured on the written request specified at Point a of this Clause.

3. In case of paper declaration, the paper declaration must be submitted in addition to the documents specified in Clause 1 and Clause 2 of this Article.

Article 109. Procedures for considering tax exemption

1. Submission and receipt of the dossier of request for conditional tax exemption

a) The taxpayer submits the application to the customs office competent to consider tax exemption as specified in Article 110 of this Circular. If the case must be considered by the Ministry of Finance, the taxpayer shall submit the application to the General Department of Customs.

If imported goods are eligible for conditional tax exemption, the application must be submitted within 30 working days from the day on which goods are granted customs clearance or released.

In case materials, machinery and equipment that are imported for inward processing or manufacturing of domestic exported goods are damaged because of a natural disaster, conflagration, or accident, the application must be submitted within 30 working days from the date the damage is confirmed by a competent agency;

b) If the application is submitted directly at a customs office, the customs officer shall receive it and append a seal on the application, write the receipt time and documents in the application;

c) If the application is sent by post, the Customs Branch shall write the receipt date on the logbook of the customs office;

d) If the application is submitted electronically, it shall be received, checked, and accepted via the System.

2. The customs office shall be responsible for examining the application submitted by the taxpayer and performs the following tasks:

a) If the application is not satisfactory, the tax office shall notify the taxpayer within 03 working days from the day on which it is received;

b) The customs office shall check the consistency between the declaration on the System and the application.

If goods are imported to serve national defense and security, the customs office shall compare the application with the lists of goods serving national defense and security compiled by the Ministry of National Defence and the Ministry of Public Security;

c) Within 15 days from the date the satisfactory dossier is received, the customs office shall issue a decision on tax exemption, or notify the taxpayer of the reasons for rejection and the amount of tax payable if the application is rejected. If site inspection is necessary, the said time limit may be extended up to 40 days from the date the satisfactory dossier is received.

If the taxpayer has submitted a satisfactory application while carrying out customs procedures, the customs office shall examine the application, conditions for conditional tax exemption, and grant tax exemption within the time limit for completion of customs procedures specified in Article 23 of the Customs Law;

d) In case materials, machinery and equipment imported for inward processing or manufacturing of domestic exported goods are damaged, the customs office shall examine accounting records and inventory documents related to the damaged shipment; compare the transactions of the taxpayer to determine the level of damage and make sure damage is caused by a natural disaster, conflagration, or accident; all of the imported goods are totally damaged, unusable, cannot be sold on the domestic market or exported.

The inspection must be completed within 40 days from the date the satisfactory dossier is received.

If the inspection result shows that the imported materials, machinery and equipment are eligible for tax exemption or tax cancellation, the Customs Department where import procedures are carried out shall issue a decision on exemption of import duty or cancellation of VALUE-ADDED TAX on damaged goods, which is the basis for tax refund (if any).

3. On the basis of the decision on tax exemption, the customs office where the customs declaration is registered shall record the amount of exempt tax on the System.

Article 110. Competence to consider tax exemption

1. The Ministry of Finance shall consider exemption of tax on goods that are gifts whose value exceeds the duty-free allowance specified in Clause 4 Article 107 of this Circular.

2. The General Department of Customs shall decide exemption of tax on imported goods serving national defense and security.

3. Customs Department where import procedures are carried out shall consider granting exemption of tax on:

a) Dedicated goods serving scientific research, education and training;

g) Materials, machinery and equipment imported for inward processing or manufacturing of domestic exported goods that are damaged.

4. The Customs Branch where import procedures are carried out shall grant tax exemption for goods that gifts whose value does not exceed the duty-free allowance prescribed by the Prime Minister.

Section 3. Cases of conditional tax reduction, procedures for granting conditional tax reduction

Article 111. Cases of conditional tax reduction

1. If exported goods or imported goods under supervision of the customs are lost or damaged, a tax reduction that is corresponding to the damage to the goods shall be considered if such damage is confirmed by a competent analysis organization.

2. Materials, machinery and equipment imported for inward processing or manufacturing of domestic exported goods are partially damaged because of a natural disaster, conflagration, accident, but are still usable shall be granted a reduction in import duty and VALUE-ADDED TAX upon importation which is corresponding to the damage ratio if the conditions below are fully satisfied: (unless the damage is caused by violations of law in the HD981 standoff event, to which other the Ministry of Finance’s guidance applies):

a) Goods have been granted customs clearance, and a competent agency determines the damage ratio and that the damage is caused by a natural disaster, conflagration, or accident;

b) The customs have examined accounting records and relevant documents and concluded that the goods are not sold within Vietnam or exported to abroad.

In case the damaged materials, machinery and equipment are insured and the insurer has provided indemnity against the damage, including import duty and VALUE-ADDED TAX, then import duty and VALUE-ADDED TAX shall not be reduced.

Article 112. Dossier of request for conditional tax reduction

1. The taxpayer shall submit the following documents:

a) A written request for tax reduction which specifies the types of goods, quantity, value, tax amount, reasons for reduction, customs declaration number(s); a commitment to provide accurate information: 01 original.

In case materials, machinery and equipment imported for inward processing or manufacturing of domestic exported goods are damaged as specified in Clause 2 Article 111 of this Circular, the written request for reduction of import duty and VALUE-ADDED TAX must specify the reasons and damage ratio, the level of reduction, and a commitment to take legal responsibility for the declaration;

b) A written confirmation of the conflagration made by the local fire department; a written confirmation of the commune-level People’s Committee where the natural disaster or accident occurs: 01 original (in the case specified in Clause 2 Article 111 of this Circular);

c) A certification made by a professional analysis service provider of the quantity of imported materials, machinery and equipment that are damaged or damage ratio: 01 original;

d) A insurance contracts, notice of indemnity payment made by the insurer (if any): 01 photocopy;

dd) A contract/agreement for compensation made by the shipping company if the damage is caused by the shipping company: 01 photocopy.

If the exported goods or imported goods specified in Article 111 of this Circular are not insured, the application shall not include the documents specified at Point d and Point dd of this Clause, and the taxpayer must make a commitment that insurance is not bought in the written request specified at Point a of this Clause; if the insurance contract does not cover tax loss, it must be certified by the insurer: 01 original.

2. In case of paper declaration, the customs declarant shall submit the original declaration in addition to the documents specified in Clause 1.

Article 113. Procedures and competence to consider tax reduction

1. Procedures for considering tax reduction are similar as procedures for considering tax exemption.

2. The Director of the Customs Branch where customs procedures are followed is entitled to consider tax reduction.

Section 4. TAX REFUND, TAX CANCELLATION; PROCEDURES FOR TAX REFUND, TAX CANCELLATION

Article 114. Cases of tax refund

1. Goods that are still stored at the border-gate after import duty has been paid and being supervised by the customs, and then re-exported abroad.

2. Goods on which export or import duty has been paid but are not actually exported or imported.

3. Goods on which export or import duty has been paid but a smaller quantity is exported or imported.

4. Imported goods to be delivered/sold to abroad via agents in Vietnam; imported goods to be sold to vehicles of foreign companies on international routes through Vietnam’s ports and Vietnamese vehicles on international routes as prescribed by the Government.

5. Imported goods on which import duty has been paid that are used for manufacturing products that are exported to abroad or a non-tariff zone shall receive a tax refund in proportion to the quantity of exported goods. Export duty on exported goods is exempted if there is ample basis to determine that such goods are made entirely of imported raw materials or supplies. To be specific:

a) If exported products are entirely made of imported raw materials or supplies, export duty is exempt. In case where exported products are made of both imported and domestic materials, export duty shall be imposed on the quantity of domestic raw materials or supplies used for manufacturing of such products at corresponding rate of export duty on such products;

b) Raw materials or supplies on which import duty is refunded include:

b.1) Imported raw materials or supplies (including components, semi-finished products, packages) that are converted into the exported goods;

b.2) Raw materials or supplies that are directly used for the manufacturing of exported products but are not converted into the products such as paper, chalk, pens, markers, pins, printing ink, glue brushes, printing frames, erasers, polishing oil, etc.;

b.3) Imported finished products that are assembled into exported products (or packed with exported products made of imported raw materials or supplies, or packed with exported products made of domestic raw materials or supplies) to create full packs for export;

b.4) Imported components and spare parts serving repair of exported products;

b.5) Goods imported as samples for manufacturing of domestic exported goods that are returned to the foreign client after the contract is completed.

c) Tax refund shall be considered in the following cases:

c.1) The subject imported goods raw materials or supplies for manufacturing of domestic exported goods or hires domestic processors (including those in non-tariff zones), overseas processors, or cooperate in manufacturing goods to be exported and receive products for export;

c.2) The subject imported goods raw materials or supplies to manufacture goods for sale in Vietnam, but then uses them to manufacture goods to be exported which are then actually exported (the time limit is 02 years from the registration date of the customs declaration of imported raw materials or supplies to the registration date of the customs declaration of exported goods made of such raw materials or supplies)

c.3) In case the subject actively imported goods raw materials or supplies (other than finished products) to perform a processing contract without being required by the foreign entity, when goods are exported, refund of import duty shall be considered similarly to the case in which raw materials or supplies imported for manufacturing goods to be exported;

c.4) The subject imported goods raw materials or supplies to manufacture certain products and then uses such products to process goods for export under a processing contract with a foreign party;

c.5) The subject imported goods raw materials or supplies to manufacture certain products, then sell such products (whether finished products or unfinished products) to another entity for further processing. After the latter has exported products to abroad, the importer of raw materials or supplies shall receive a refund of import duty in proportion to the quantity of raw materials or supplies used for manufacturing of exported products provided the following conditions are satisfied: the seller and the buyer pay value-added tax using credit-invoice method; the importer has obtained a TIN and has a sale invoice for the trading of goods;

c.5) In case the subject imported goods raw materials or supplies to manufacture certain products, then sell such products (whether finished products or unfinished products) to another entity for exporting as knock-down kits, a refund of import duty that is in proportion to the ratio of exported products shall be considered if the conditions specified at Point c.5 of this Clause and the following conditions are satisfied:

c.6.1) The products made of imported raw materials or supplies are parts, components of exported knock-down kits;

c.6.2) Products are bought to be combined with the components, parts manufactured by the buyer to create the knock-down kits for export.

c.7) The subject imported goods raw materials or supplies to manufacture certain products, then sell such products (whether finished products or unfinished products) to another entity for direct export to abroad. After products are exported by the buyer, the importer shall receive a refund of import duty in proportion to the quantity of exported goods if the conditions specified at Point c.5 of this Clause are satisfied;

c.8) In case the subject imported goods raw materials or supplies to manufacture products that are sold to a foreign trader who requires that goods be delivered to another entity in Vietnam, the import duty on raw materials or supplies used for manufacturing of domestic exported goods shall be refunded:

c.8.1. Conditions for refund of tax on imported raw materials or supplies:

c.8.1.1) The goods received by the local importer must be used for further manufacturing or inward processing under a processing contract with a foreign party (the customs office shall keep monitoring the domestic importer);

c.8.1.2) The purpose written on the declaration shall be manufacturing of domestic exported goods or inward processing if the local importer uses the products for further manufacturing or inward processing.

c.8.2) If the customs has collected import duty from the initial importer when raw materials or supplies are imported from abroad to Vietnam and also import duty on locally imported products from the local importer, the initial importer shall receive a refund of import duty on the imported raw materials or supplies after the local importer of goods has paid import duty for the locally imported goods (except for the case specified at Point c.8.1.1 of this Clause).

c.9) Raw materials or supplies imported for manufacturing of domestic exported goods specified at Points c.1 thru c.7 have been exported to abroad but are not actually sold to overseas customers and are still kept at the exporter’s overseas warehouse or in an overseas bonded warehouse or transshipment port;

c.10) In case raw materials or supplies imported for manufacturing goods for export specified at Points c.1 thru c.7 are eventually exported to a non-tariff zone and used therein or exported from the non-tariff zone to abroad, the paid import duty on the quantity of goods used in the non-tariff zone or exported from the non-tariff zone to abroad shall be refunded;

d) If multiple types of products are obtained from a type of imported raw materials or supplies but only one of them is exported, the tax on the quantity of raw materials or supplies that are not exported must be declared and paid.

The amount of tax to be refunded is calculated as follows:

Where:

d.1) Value of exported products equals (=) the quantity of exported products multiplied by (x) their dutiable value;

d.2) Total value of products obtain is the total value of exported products and the revenue from domestic sale of products (inclusive of waste, rejects above the norms and exclusive of output value-added tax).

In case multiple types of products are obtained from one type of imported raw materials or supplies (e.g. wheat is imported to produce wheat flour, wheat mash, and wheat husk) and one or some of the types of products are used for manufacturing of domestic exported goods, the other are used for domestic sale (e.g. wheat mash and wheat husk are used for domestic sale; wheat flour is used for manufacturing exported instant noodles), then:

d.2.1) When calculating the value of the exported goods and total value of products obtained, the amount of raw materials or supplies bought inland must be removed (e.g. in addition to wheat flour, other raw materials or supplies such as flavorings, seasonings, packages, etc. are bought inland);

d.2.2) The manufacturer must establish the norms of domestic raw materials or supplies used in an exported product as the basis for removing domestic raw materials or supplies from exported products. If the norm is suspected, the tax-refunding authority may request a specialized agency in charge of the commodities to cooperate with the local tax office (which issues the TIN to the exporter) in carrying out an inspection at the manufacturer’s premises.

dd) In case raw materials or supplies are imported for manufacturing of domestic exported goods and such products are exported by the deadline for paying tax, import duty on the quantity of raw materials or supplies proportional to the quantity of exported products shall not be paid.

6. In case temporarily imported goods, temporarily exported goods, goods imported under an entrustment contract with a foreign party and then re-exported, including imported goods that are re-exported to a non-tariff zone (and used therein or exported from the non-tariff zone to abroad, except for special economic zones, trade – industry zones, and other economic zones to which separate the Ministry of Finance’s guidance applies), import duty/export duty that has been paid shall be refunded and import or export duty shall be exempted when he products are re-imported/re-exported (unless tax exemption is granted as specified in Clause 1 Article 103 of this Circular).

In case temporarily imported/exported goods have been re-exported or re-imported by the deadline for paying tax, import duty/export duty on the quantity of re-exported or re-imported goods shall be cancelled.

7. If exported goods must be imported back to Vietnam, export duty that was paid shall be refunded and import duty shall be cancelled.

a) Refund of export duty and cancellation of import duty is only granted if goods have not been used for manufacturing, processing, repair overseas, or used overseas;

b) If exported goods that are processed by a Vietnamese processor under a contract with a foreign party who is exempted from import duty on raw materials or supplies must be imported back to Vietnam for repair, recycling, and then re-exported to abroad, the customs office in charge of the initial processing contract must keep monitoring until recycled goods are completely exported.

Where recycled goods are not exported:

b.1) Tax shall be declared and paid if goods are sold domestically;

b.2) If goods have to and are permitted to be destroyed in Vietnam, and the destruction is supervised by a customs office, they are exempted from tax as if destructed waste and rejects.

c) In case of imported goods made of imported raw materials or supplies; goods temporarily imported for re-export (which are eligible for tax refund upon exportation) that must be imported back to Vietnam but are not recycled and re-exported:

c.1) Tax on the quantity of imported materials used for manufacturing the quantity of exported or re-exported goods that must be imported back to Vietnam refunded or cancelled (in case tax is yet to be paid);

c.2) If tax has been refunded or cancelled by the customs office, the taxpayer must return or pay such amount of tax to the customs office.

d) If exported goods are imported back to Vietnam by the deadline for paying export duty, export duty on the quantity of imported goods shall be cancelled.

8. In case imported goods must be re-exported to the foreign owners or re-exported to a third country or re-exported to a non-tariff zone (to be used therein or exported from the non-tariff zone to abroad, except for special economic zones, trade – industry zones, and other economic zones to which separate the Ministry of Finance’s guidance applies), import duty on the quantity of goods that are actually re-exported shall be refunded and export duty shall be cancelled.

a) Conditions for refund of import duty that has been paid and cancellation of export duty:

a.1) Goods have not been used for manufacturing, processing, repair in Vietnam, or used in Vietnam;

a.2) If imported goods are inconsistent with the contract, it is required to have a notice of goods analysis result provided by a competent agency or a written agreement to receive goods of the foreign goods owner. The taxpayer must declare and pay import duty on the quantity of goods sent by the foreign party to replace the quantity of goods re-exported;

a.3) Goods exported to a non-tariff zone (except for special economic zones, trade – industry zones, and other economic zones to which separate the Ministry of Finance’s guidance applies) are used within the non-tariff zone or have been exported from the non-tariff zone to abroad.

b) Regarding imported alcohol, beer, tobacco, timber that are then re-exported, the customs office shall inspect the entire shipment upon exportation to check the equivalence of exported goods and imported goods;

c) If imported goods are re-exported by deadline for paying import duty, then import duty on the quantity of re-exported goods shall be cancelled.

9. Regarding machinery, equipment, instruments, vehicles that are permitted to be temporarily imported for re-export (in case of leasing) to execute projects of construction, installation, manufacturing, import duty that was paid shall be refunded when they are re-exported from Vietnam or to a non-tariff zone (for use within the non-tariff zone or export from the non-tariff zone to abroad.

The amount of refunded import duty shall be determined based on the remaining use value of machinery, equipment, instruments, vehicles when they are re-exported according to the period over which they are used and kept in Vietnam (from the registration date of the temporary import declaration to the registration date of the re-export declaration). Tax shall not be refunded if they are no longer usable. The taxpayer shall declare and take responsibility for the depreciation ratio of goods over the aforesaid period Vietnam as prescribed by relevant laws, which is the basis for calculating the remaining use value of goods, when requesting the customs office to grant tax refund. The ratio of import duty refunded shall be proportional to the remaining use value of goods.

Example: Company X temporary import the brand-new machine Y for construction and has paid VND 100 millions of import duty. The machine is re-exported from Vietnam after it is used for 03 years. Company X declares the depreciation ratio of 40% for 03 years, the corresponding import duty refunded is 60% of the paid import duty: 60% x VND 100 million = VND 60 million.

In case the imported machinery, equipment, instruments are not re-exported upon expiration of the temporary import period and are transferred to another entity in Vietnam, the transfer shall not be considered export, thus export duty shall not be refund and the buyer shall not pay import duty. When such goods are exported from Vietnam, the initial importer shall receive a refund of import duty as instructed in this Clause.

10. Regarding exported, imported goods sent by an overseas entity to another entity in Vietnam by post or international express mail and vice versa, if tax has been paid by the service provider but goods cannot be delivered to the consignee and must be re-exported, re-imported, confiscated, or destroyed, then the paid tax shall be refunded in accordance with law provisions.

11. In case the subject whose goods are under the management of the customs commits customs offences and such goods are confiscated by a competent agency as exhibits, the paid export duty or import duty shall be refunded.

12. If import and export duties on certain goods has been paid and then tax exemption or tax refund is granted by a competent agency, paid tax shall be refunded.

13. In case exported goods or imported goods must be destroyed after the customs declaration is registered because of some violation discovered by the customs, the customs office shall issue a decision of cancellation of export duty or import duty (if any). Sanctions for improper export, import of goods that lead to destructions of goods shall comply with applicable the law. The customs office where the customs declaration is registered must retain documents about destroyed goods, cooperate with relevant agencies in supervising the destruction in accordance with applicable the law.

14. If the tax refund of an application is smaller than VND 50,000, the customs office shall reject it and does not make the refund.

Article 115. Dossier of request for refund of paid import duty on goods that are still stored at the border-gate, being supervised by the customs, and then re-exported to abroad

1. 01 original of the written request for refund of import duty shall be submitted, which specifies:

a) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods for which customs procedures have been completed;

b) The amount of import duty paid; the amount of import duty to be refunded;

c) Number of payment document if made via a bank;

d) Information about exported goods as specified in Article 53 of this Circular.

2. In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

Article 116. Dossier of request for refund of paid import or export duty on goods that are not actually exported or imported at all

1. 01 original of the written request for refund of paid import or export duty on goods that are not actually exported or imported, which specifies:

a) The number of the declaration of exported/import goods on which tax is to be refunded;

b) The amount of import or export duty paid; the amount of import or export duty to be refunded;

c) Number of payment document if payment is made via a bank;

d) Information about goods that are not exported or imported ad prescribed in this Circular.

2. In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods as specified in Clause 1 Article 3 of this Circular.

Article 117. Dossier of request for refund of paid import or export duty on goods that are not completely exported or imported

1. 01 original of the written request for refund of paid import or export duty on goods that are not completely exported or imported, which specifies:

a) The number of the declaration of exported/import goods on which tax is to be refunded; the additional declaration after customs clearance (if any) or the number of the decision on tax imposition (if any);

b) The amount of import or export duty paid; the amount of import or export duty to be refunded;

c) Payment document if payment is made via a bank;

d) Information about exported goods specified in Article 53 of this Circular.

2. In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

Article 118. Dossier of request for refund of tax on imported goods to be delivered/sold to abroad via agents in Vietnam; imported goods to be sold to vehicles of foreign companies on international routes through Vietnam’s ports and Vietnamese vehicles on international routes as prescribed by the Government

1. In common cases, necessary documents include:

a) 01 original of the request for import duty refund, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported goods on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Numbers of payment document if payment is made via a bank;

a.4) Information about exported goods specified in Article 53 of this Circular.

b) 01 photocopy of the value-added tax invoice;

c) In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

2. Regarding imported goods being drinks served on international flights, necessary documents include:

a) The documents specified at Points a and c Clause 1 of this Article;

b) A note of delivery of drinks to the international flight bearing the confirmation of the customs at the airport: 01 photocopy.

3. Regarding goods imported via a major trader of oil, gas, etc. that may be sold to shipping companies for sale to foreign sea-going vessels, paid import duty shall be refunded after such goods are sold to the foreign ships. Necessary documents include:

a) The documents specified in Clause 1 of this Article;

b) A confirmation of the quantity, value of goods bought from the major importer that are supplied for foreign ships made by the shipping company, attached to a list of payment documents: 01 original. The shipping company is legally responsible for such confirmation.

Article 119. Dossier of request for refund of import duty on goods imported for manufacturing products meant to be exported to abroad or to a non-tariff zone and have been actually used in the non-tariff zone or exported to abroad

1. In case the subject imported goods raw materials or supplies for manufacturing of domestic exported goods or hires domestic processors (including those in non-tariff zones), overseas processors, or cooperate in manufacturing of domestic exported goods and receive products for export, necessary documents include:

a) 01 original of the written request for refund of tax on raw materials or supplies imported for manufacturing of domestic exported goods, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Number of payment document if payment is made via a bank;

a.4) Information about exported goods specified in Article 53 of this Circular.

b) In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

2. In case the subject imported goods raw materials or supplies to manufacture goods for sale in Vietnam, but then uses them to manufacture products for export which are then actually exported within 02 years from the registration date of the customs declaration of imported raw materials or supplies:

The dossier of request for tax refund is similar as that specified in Clause 1 of this Article.

3. In case the processor imported goods raw materials or supplies (other than finished products) itself to perform a processing contract with a foreign entity without being required by such foreign entity:

The dossier of request for tax refund is similar as that specified in Clause 1 of this Article.

4. In case the subject imported goods raw materials or supplies for manufacturing certain products and then uses such products to process goods for export under a processing contract with a foreign party, necessary documents include:

a) 01 original of the written request for refund of tax on raw materials or supplies imported for manufacturing of domestic exported goods, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) The practical quantity of products that are manufactured and used by the importer to process products;

a.4) Number of payment document if payment is made via a bank;

a.5) Information about exported goods specified in Article 53 of this Circular.

b) In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

5. In case the subject imported goods raw materials or supplies to manufacture products that are sold to another entity for manufacturing, processing products for export and such products have been exported, necessary documents include:

a) 01 original of the written request for refund of tax on raw materials or supplies imported for manufacturing of domestic exported goods, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Quantity of goods sold;

a.4) Number of payment document if payment is made via a bank;

a.5) Information about exported goods specified in Article 53 of this Circular.

b) 01 photocopy of the value-added tax invoice between two entities;

c) In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

6. In case the subject imported goods raw materials or supplies to manufacture products that are sold to another entity for export, and such products have been exported to abroad by the latter (the exporter), necessary documents include:

a) 01 original of the written request for refund of tax on raw materials or supplies imported for manufacturing of domestic exported goods, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Quantity of goods sold to the exporter;

a.4) Number of payment document if payment is made via a bank;

a.5) Information about exported goods specified in Article 53 of this Circular.

b) 01 photocopy of the value-added tax invoice issued by the manufacturer to the exporter;

c) In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

7. In case the subject imported goods raw materials or supplies to manufacture products that are sold to a foreign trader who requires that goods be delivered to another entity in Vietnam for manufacturing, processing products for export, necessary documents include:

a) 01 original of the written request for refund of tax on raw materials or supplies imported for manufacturing of domestic exported goods, which specifies:

a.1) The number of declaration of imported goods used for manufacture goods that are sold to the foreign trader which is consistent with the categories and quantity of exported goods on the declaration of goods exported to the entity in Vietnam; goods names, line numbers, quantity on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the customs declaration of goods exported to the entity in Vietnam; number of the contract related to the exported goods or imported goods on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Number of payment document if payment is made via a bank;

b) The commercial invoice issued by the exporter;

c) In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

8. In case raw materials or supplies are imported for manufacturing goods for export and such goods have been exported to abroad but are kept at the exporter’s overseas warehouse or in an overseas bonded warehouse or overseas transshipment port, necessary documents include:

a) 01 original of the written request for refund of tax on raw materials or supplies imported for manufacturing of domestic exported goods, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Information about exported goods specified in Article 53 of this Circular.

b) The declaration of imported goods issued by the customs of the importing country which shows that the importer is the overseas warehouse of the exporter or goods are sent to an overseas bonded warehouse or overseas transshipment port: 01 photocopy;

c) A note of goods dispatch or documents proving goods are transshipped: 01 photocopy attached to the original for comparison;

d) In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

9. Regarding raw materials or supplies imported to manufacture goods for export to non-tariff zones:

The dossier of request for tax refund or tax cancellation shall comply with the guidance in Clauses 1, 2, 3, 4, 5, 6, of this Article. The written request for tax refund must specify that goods are actually used in the non-tariff zone or have been exported from the non-tariff zone to abroad.

Article 120. Dossier of request for refund of tax in goods temporarily imported, goods temporarily exported, goods temporarily imported under an entrustment contract with the foreign party and then re-exported (except for goods temporarily imported or temporarily exported to participate in a fair, exhibition, product introduction; machinery, equipment, instruments temporarily imported or temporarily exported to serve a convention, seminar, scientific research, sports competition, art performance, medical examination and treatment, etc. that are eligible for tax exemption)

1. 01 original of the written request for refund of import or export duty on goods temporarily imported for re-export, goods temporarily exported for re-import, or goods temporarily imported under an entrustment contract with a foreign party and then re-exported, which specifies:

a) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the contract related to the imported or exported goods on which tax is to be refunded;

b) The amount of import or export duty paid; the amount of import or export duty to be refunded;

c) Number of payment document if payment is made via a bank;

d) Information about exported tax specified in Article 53 of this Circular.

2. In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

Article 121. Dossier of request for refund of tax on exported goods that must be imported back to Vietnam

1. 01 original of the written request for refund of tax on exported goods that must be re-imported to Vietnam, which specifies:

a) The reasons for tax refund.

a.1) If goods must be re-imported because the foreign client refuses to receive goods or there is no recipient as informed by the shipping company, it is required to have the foreign client’s notification of or agreement on the return of goods or the shipping company’s notification that there is no recipient, which specifies the reasons, quantity, categories, etc. of goods being returned (if goods are returned by the client) as specified in Article 47 of Decree No. 08/2015/ND-CP: 01 photocopy;

a.2) In case of a force majeure event or the taxpayer finds that goods are incorrect and re-imported goods them, the aforesaid document is not required. However, the reasons for re-import must be specified.

b) The number of the declaration of exported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of imported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

c) The amount of export duty paid; the amount of export duty to be refunded;

d) Documents proving that goods have not been used for manufacturing, processing, repair, or use overseas;

dd) Number of payment document if payment is made via a bank;

e) Information about exported goods specified in Article 53 of this Circular.

2. In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

Article 122. Dossier of request for refund of import duty on imported goods that must be re-exported to the foreign goods owners, re-exported to a third country, or re-exported to a non-tariff zone

1. 01 original of the written request for refund of import duty on imported goods that must be re-exported to the foreign goods owners, re-exported to a third country, or re-exported to a non-tariff zone, which specifies:

a) The reasons for tax refund;

b) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

c) The amount of import duty paid; the amount of import duty to be refunded;

d) Number of payment document if payment is made via a bank;

dd) Information about exported goods specified in Article 53 of this Circular.

2. 01 photocopy of the value-added tax invoice or sale invoice (in case goods are exported to a non-tariff zone); documents proving that export goods were previously imported (if the importer is different from the exporter);

3. In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

Article 123. Dossier of request for refund of tax on machinery, equipment, instruments, vehicles that are permitted to be temporarily imported for re-export to execute projects of construction, installation, manufacturing

1. 01 original of the request for tax refund, which specifies:

a) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

b) Paid import duty; import duty to be refunded;

c) The period over which goods are used and kept in Vietnam; ratio of depreciation and value distribution;

d) Goods are not leased or lent;

dd) Number of payment document if payment is made via a bank;

e) Information about exported goods specified in Article 53 of this Circular.

2. In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

Article 124. Dossier of request for refund of tax on temporarily imported machinery, equipment, instruments that are not re-exported upon expiration of the temporary import period and instead transferred to another entity in Vietnam (the transferee), then exported from Vietnam by the transferee

1. The documents specified in Clause 1 Article 123 of this Circular.

2. 01 photocopy of value-added tax invoices or sale invoices of notes of goods dispatch given by the importer to the transferee.

3. In case of paper declaration, 01 original of the declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular must be submitted.

Article 125. Dossier of request for refund of tax on exported, imported goods sent by an overseas entity to another entity in Vietnam by post or international express mail and vice versa where tax has been paid by the service provider, but goods cannot be delivered to the consignee and must be re-exported, re-imported, confiscated, or destroyed

1. 01 original of the request for tax refund, which specifies:

a) The number of the declaration of imported, exported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration);

b) The amount of import, export duty paid; the amount of import export duty to be refunded;

2. 01 photocopy of the document proving goods cannot be delivered to the consignee.

3. 01 photocopy of the decision on confiscation or destruction of goods issued by a competent agency.

4. In case of paper declaration, 01 original of the declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular shall be submitted.

Article 126. Dossier of request for refund of import duty, export duty, and other taxes (if any) on exported goods or imported goods being supervised by the customs and are expropriated by a competent agency because of customs offenses

1. 01 original of the request for tax refund, which specifies:

a) The number of the declaration of imported, exported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration);

b) The amount of import or export duty paid; the amount of import or export duty to be refunded;

c) Number of payment documents if payment is made via a bank;

2. 01 photocopy of the violation record.

3. 01 photocopy of the decision on expropriation of goods issued by a competent agency.

4. In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

Article 127. Dossier of request for refund of tax on goods that are granted tax exemption under a decision of a competent agency

1. 01 original of the written request for refund of tax on goods that are granted tax exemption under a decision of a competent agency, which specifies:

a) The number of the declaration of imported, exported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration);

b) The amount of import or export duty paid; the amount of import or export duty to be refunded;

c) Number of payment document if payment is made via a bank;

2. 01 photocopy of the decision on tax exemption issued by a competent agency.

3. In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

Article 128. Dossier of request for tax cancellation

1. If goods are eligible for tax refund and exported or imported by the deadline for paying tax and/or tax is yet to be paid, the dossier of request for tax cancellation in each case is similar as the dossier of request for tax refund.

2. If goods is eligible for cancellation of export duty or import duty, the dossier of request for tax cancellation of export duty or import duty is similar as the dossier of request for refund of export duty or import duty.

3. If it is determined that goods are made entirely of imported materials which are not subject to export duty, the dossier of request for cancellation of export duty must comprise:

a) 01 original of the written request for cancellation of export duty if goods are made entirely of imported materials, which specifies:

a.1) The number of the declaration of exported goods on which tax is to be cancelled; goods names, line numbers, quantity of goods on the customs declaration (in case of cancellation of part of the tax on the customs declaration); number of the declaration of imported goods (if any); number of the contract related to the exported goods on which tax is to be cancelled;

a.2) Quantity of imported raw materials or supplies used for manufacturing, processing goods for export;

a.3) The amount of export duty to be cancelled;

a.4) Number of payment document if payment is made via a bank.

b) 01 photocopy of description of the manufacturing process which shows that goods are made entirely of imported materials:

c) 01 photocopy of the value-added tax invoice, proof of payment between the importer and exporter (in case the importer sells goods for another enterprise to export instead of exporting goods itself);

d) In case of paper declaration, the customs declarant must submit the original declaration of exported goods or imported goods that are granted customs clearance as specified in Clause 1 Article 3 of this Circular.

Article 129. Procedures for submitting, receiving, and processing applications for tax refund and applications for tax cancellation

1. Applications for tax refund and applications for tax cancellation shall be submitted and received in accordance with Article 59 of the Law on Tax Administration.

2. Time limit for submitting applications for tax refund and applications for tax cancellation (including the cases in which import and export duties is 0%):

a) The taxpayer shall decide the time for submitting the dossier of request for tax refund if taxes have been fully paid;

b) Time limit for submitting applications for tax cancellation:

b.1) Dossier of request for import duty cancellation:

b.1.1) Regarding goods imported for manufacturing of domestic exported goods: Within 90 days from the end of the fiscal year, the taxpayer must submit the dossier of request for import duty cancellation for the declarations of exported goods made during the fiscal year to the customs office.

The taxpayer may decide whether to submit several applications for import duty cancellation or only one dossier of request for import duty cancellation together with the statement specified in Article 60 of this Circular as long as they are submitted by the said deadline;

b.1.2) In other cases: The dossier of request for import duty cancellation must be submitted within 60 days from the registration date of the latest declaration of exported goods.

b.2) Dossier of request for export duty cancellation:

The dossier of request for export duty cancellation must be submitted within 60 days from the registration date of the latest declaration of imported goods.

c) Any entity that fails to submit the dossier of request for tax cancellation is not submitted by the said deadline. The collection of tax, late payment interest, and tax enforcement shall comply with regulations of tax law;

d) Tax settlement in case goods are not exported by deadline for paying tax:

d.1) The taxpayer may delay declaring and paying value-added tax on the quantity of raw materials or supplies in imported for manufacturing of domestic exported goods that are in stock, unused, or products derived therefrom are yet to be exported based on the inspection result specified in Article 59 of this Circular.

If value-added tax is paid before the effective date of this Circular, the taxpayer shall receive a refund of value-added tax as instructed in Article 49 of this Circular when goods derived from imported raw materials or supplies are exported;

d.2) Regarding goods temporarily imported for re-export: the taxpayer must declare all taxes and late payment interest (if any) from the deadline for paying tax.

If goods are repurposed or sold domestically instead of being re-exported, tax shall be declared and paid in accordance with Article 21 of this Circular.

dd) Regarding raw materials or supplies imported for manufacturing of domestic exported goods, goods temporarily imported for re-export, the 275-day time limit shall be applied, tax enforcement shall be delayed if the dossier of request for tax cancellation has been submitted and conditions below are fully satisfied:

dd.1) Regarding raw materials or supplies imported for manufacturing of domestic exported goods:

dd.1.1) All of the imported raw materials or supplies are used for manufacture of goods for export, such products are already exported by or after the end of the 275 day period (in case of permitted tax payment extension) materials, and import duty on excess raw materials or supplies (if any) has been fully paid by or after the end of the 275 day period (in case of permitted tax payment extension).

dd.1.2) The taxpayer only owes tax on raw materials or supplies imported for manufacture of goods for export pending issuance of a decision on tax cancellation by the customs office.

dd.2) Regarding goods temporarily imported for re-export:

dd.2.1) Goods have been partially or completely exported and tax on the quantity of goods that are not re-exported by deadline for paying tax has been fully paid;

dd.2.2) The taxpayer only owes tax on re-exported goods pending issuance of a decision on tax cancellation by the customs office.

dd.3) The taxpayer has submitted a satisfactory dossier of request for tax cancellation by the deadline specified at Point b Clause 2 of this Article to the customs office.

3. The Customs Branch shall receive, process applications for tax cancellation, and impose administrative penalties (if any).

4. Applications for tax refund/tax cancellation are classified into applications subject to inspection before tax refund/tax cancellation and applications eligible for tax refund/tax cancellation before inspection.

5. An application is eligible for tax refund/tax cancellation before inspection if the taxpayer fully satisfies the following conditions:

a) The taxpayer has engaged in export and import for at least 365 days up to the registration date of the customs declaration. Over the last 365 days from the registration date of the customs declaration, the customs office determines that:

a.1) The taxpayer has not incurred penalties imposed by the customs for smuggling or illegal transport of goods across the border;

a.2) The taxpayer has not incurred penalties imposed by the customs for tax evasion or tax fraud;

a.3) The taxpayer does not incur more than two penalties for other customs offenses (including understatement of tax payable or overstatement of tax exemption, refund, reduction, cancellation) that result in a fine beyond the competence of the Director of the Customs Branch according to the Law on Handling of Administrative Violations;

b) The taxpayer does not owe overdue tax, late payment interest, or fine when the customs declaration is registered;

c) Payment is made via a bank (the name of the bank and account must be specified in the request for tax refund).

d) Not in the following cases:

d.1) The dossier of request for tax refund is subject to inspection before refund according to the law on tax administration;

d.2) Imported goods subject to excise tax according to the Law on excise tax;

d.3) Exported goods or imported goods are eligible for tax refund in Clauses 4, 5, 6, 7, 8, 9 Article 114 of this Circular;

d.4) The importer that submits the dossier of request for refund/cancellation is not the exporter;

d.5) The dossier of request for refund/cancellation is submitted by an enterprise that has been established within the last 25 months from the submission date;

d.6) A dossier of request for refund of interest on late payment of value-added tax specified at Point d.1 Clause 2 of this Article.

6. An application is subject to inspection before tax refund/tax cancellation if the taxpayer is not in the cases of tax refund/tax cancellation before inspection specified in Clause 5 of this Article.

Inspections shall be carried out at the taxpayer’s premises as specified in Article 130 of this Circular.

If the inspection result shows that the taxpayer’s declaration is accurate, the customs office shall issue a decision on tax refund/tax cancellation within 30 days from the date the satisfactory dossier is received.

7. When processing dossier of request for tax refund and applications for tax cancellation eligible for tax refund/tax cancellation before inspection, the customs office shall:

a) Delay carrying out an inspection at the taxpayer’s premises;

b) Examine the application, check the consistency and legitimacy of the documents, the amount of tax to be refunded and tax on the corresponding declaration on the tax accounting system of the customs, check the customs dossier and information about actual export, import of goods according to this Circular, and perform the following tasks:

b.1) If the taxpayer’s declaration is accurate, the customs office shall issue a decision on tax refund (according to form No. 11/QDHT/TXNK in Appendix VI to this Circular) or a decision on tax cancellation (according to form No. 12/QDKTT/TXNK in Appendix VI to this Circular) within 6 working days from the date the satisfactory dossier is received;

b.2) If the application is ineligible for tax refund/tax cancellation, the customs office shall provide explanation for the taxpayer within 05 working days from the date the satisfactory dossier is received;

b.3) If there is sufficient ground for determining that the taxpayer’s declaration is not accurate or the basis for tax refund is not ample, the customs office shall notify the taxpayer of the application being subject to inspection before tax refund/tax cancellation within 06 working days from the date the dossier is received;

b.4) After a decision on tax refund or tax cancellation is issued, the customs office shall settle the overpaid tax, late payment interest, and fines in accordance with Article 132 of this Circular. If the inspection carried out after tax refund/tax cancellation reveals that the taxpayer is ineligible for tax refund/tax cancellation, the customs office shall revoke the decision on tax refund/tax cancellation, impose tax, and take appropriate actions.

If the document inspection reveals that temporarily imported goods are not re-exported or imported raw materials or supplies are not used for manufacturing, regulations in Article 21 of this Circular shall apply.

8. The time limit for inspection after tax refund/tax cancellation shall comply with the risk management principles in section 1 Chapter II of this Circular within 10 years from the date the decision on tax refund/tax cancellation is issued.

Inspection after tax refund shall be carried out at the taxpayer’s premises as specified in Article 130 of this Circular.

9. When processing a dossier of request for tax refund, in addition to the regulations in Clauses 4, 5, 6, 7, 8 of this Article, the customs office shall compare the customs dossier and the dossier of request for tax refund with information about actual export, import of goods on the System as prescribed in this Circular.

10. After the said deadline, if the late issuance of the decision on tax refund/tax cancellation if on account of the customs office, the customs office shall pay an interest on the period from the intended issuance date of the decision on tax refund to the actual issuance date of the decision on tax refund in addition to the refund of tax.

11. Regarding goods eligible for tax refund according to Article 114 of this Circular or exempt from import duty on goods serving execution of a processing contract, if the original of the customs declaration which is kept by the customs declarant is not submitted while following tax refund/tax cancellation procedures and the taxpayer is permitted by the customs office to use a certified true copy of the declaration kept by the customs office, the following procedures shall be followed:

a) Regarding goods imported and exported at the same Customs Branch (except for those eligible for tax refund specified in Clause 5, Clause 7, Clause 8 Article 114 of this Circular and Point b of this Clause):

a.1) The taxpayer shall make a report on the loss of the declaration and a request for permission for the use of a certified true copy of the declaration kept by the customs office. The report must be attached to documents proving the loss of the declaration;

a.2) In consideration of the taxpayer’ request, the Customs Branch where customs procedures are followed shall perform the tasks below:

a.2.1) Within 05 working days after receiving the taxpayer’s request, the customs office shall:

a.2.1.1) Examine the submitted documents;

a.2.1.2) Make a certified true copy of the declaration kept by the customs office if the report is determined to be true. Only 01 certified true copy shall be made for a declaration, and a note must be written on the original of the declaration kept by the customs office to avoid making multiple copies. The note is “01 certified true copy made on …”.

a.2.1.3) Notify every Customs Department of the loss of the declaration kept by the taxpayer and the use for certified true copy of the declaration; that the original declaration kept by the taxpayer is no longer valid nationwide;

a.2.2) According to the dossier of request for tax refund or tax cancellation, the certified true copy of the declaration kept by the customs office, the tax-refunding customs office shall compare with data on the accounting system of the customs and other information sources (if any), carry out an inspection, and then grant tax refund/tax cancellation if the inspection result shows that goods have been actually exported and tax refund/tax cancellation has not been granted to the said declaration;

a.2.3) Take actions against violations committed.

b) In other cases:

b.1) The taxpayer shall make a report on the loss of the declaration and request permission for the use of a certified true copy of the declaration kept by the customs office. The report must be attached to documents proving the loss of the declaration;

b.2) In consideration of the taxpayer’ request, the customs office shall:

b.2.1) Request Customs Departments to send confirmation that tax refund/tax cancellation has not been granted for the declaration that is lost and request them not to grant tax refund/tax cancellation to the original of the declaration that is lost.

The Customs Departments shall check the tax accounting system of the customs and other information sources within 05 working days after receiving the request. If the result shows that tax refund/tax cancellation has not been granted to the lost declaration, the Customs Department shall send a confirmation to the customs office where customs procedures are followed and take responsibility for such confirmation, and shall not grant tax refund/tax cancellation to the lost declaration;

b.2.2) After receiving all confirmations from Customs Departments, the customs office shall:

b.2.2.1) Examine the submitted documents;

b.2.2.2) Make a certified true copy of the declaration kept by the customs office if the report is determined to be true. Only 01 certified true copy shall be made for a declaration, and a note must be written on the original of the declaration kept by the customs office to avoid making multiple copies. The note is “01 certified true copy made on …”.

b.2.2.3) Notify every Customs Department of the loss of the declaration kept by the taxpayer and the use for certified true copy of the declaration;

b.2.3) According to the request for use of certified true copy of the declaration, the customs office that considers granting tax refund/tax cancellation shall compare information on the dossier of request for tax refund/tax cancellation and certified true copy of the declaration with information on the tax accounting system and other information sources; carryout an inspection, and grant tax refund/tax cancellation if the inspection result shows that goods have been exported and tax refund/tax cancellation has not been granted to the said declaration.

b.2.4) Take actions against violations committed.

12. The customs office shall issue a decision on cancellation of import duty on re-imported goods that were previously exported, cancellation of export duty on goods re-exported or exported to a third country or a non-tariff zone that were previously imported if the customs declarant has submitted a satisfactory dossier of request for tax cancellation as instructed in Article 121 or Article 122 of this Circular (in case of cancellation of export duty on goods re-exported or exported to a third country or to a non-tariff zone, the customs office shall not require the taxpayer to provide documents, information about exported goods as specified in Article 53 of this Circular) and there is sufficient ground for the customs office to determine that imported goods were previously exported or exported goods were previously imported.

The customs office shall consider granting tax cancellation within the time limit for customs procedures specified in Article 23 of the Customs Law.

13. The Director of the Customs Branch where the customs declaration is registered shall decide the grant of tax refund/tax cancellation in accordance with this Circular.

Article 130. Inspecting the dossier of request for tax refund/tax cancellation at the taxpayer’s premises

1. Clauses 2, 3, 4, 5, 6, Article 59 and Clause 5 Article 60 of this Circular submit a dossier goods imported for manufacture of goods for export.

2. In other cases:

a) Procedures are similar as those in Clauses 3, 4, 5, 6 Article 59 of this Circular;

b) Inspection contents:

b.1) The customs dossier, dossier of request for tax refund/tax cancellation, accounting records, accounting books; inventory logbooks, and other documents related to the exported goods or imported goods shall be inspected;

b.2) If there is insufficient ground for the customs office to decide tax refund/tax cancellation after inspecting the documents specified at Point b.1 of this Clause, the customs office shall:

b.2.1) Inspect the inventory;

b.2.2) Inspect the quantity of products that are yet to be exported.

Article 131. Update of information about tax refund and tax cancellation

1. According to the decision on tax refund/tax cancellation, the customs office shall provide the refund and update information about the tax refund on the System. In case of paper declaration, in addition to updating tax refund information on the System, the customs office must provide the refund and append a seal on the customs declaration submitted by the taxpayer saying “VND … refunded under Decision No. … dated … of …”. The seal template is provided in form No. 18/MDHT/TXNK in Appendix VI to this Circular and return the original customs declaration to the taxpayer.

The General Department of Customs shall develop a database system for management of information about refund and cancellation of tax on exported goods or imported goods.

2. In case a paper declaration must be attached to the dossier of request for tax refund and is used for multiple times of tax refund/tax cancellation, the customs office shall:

a) Keep a log of tax refund/tax cancellation, take note on the customs declaration;

b) When granting tax refund/tax cancellation, the customs office must specify the amount of tax refunded/cancelled each time and append the “tax refunded/tax cancelled” seal on the log;

c) Append the “tax refunded/tax cancelled” seal on the customs declaration kept by the taxpayer at the last time of tax refund/cancellation;

d) Make a copy of the declaration on which tax has been refunded or cancelled, enclose it with the dossier of request for tax refund/tax cancellation, and return the customs declaration to the taxpayer;

dd) The total of import duty, exported refunded/cancelled must correspond to the quantity of goods actually exported or imported.

Article 132. Settlement of excess tax, late payment interest, or fine after a decision on refund of overpaid tax, late payment interest, or fine is issued

1. If refund of overpaid tax, late payment interest, fines is extracted from a deposit account, the customs office must check the Concentrated Accounting System and follow the steps below:

a) If the taxpayer no longer owes tax, late payment interest, or fine, the overpaid amount shall be refunded to the taxpayer as prescribed;

b) If the taxpayer has to enclose a paper declaration with the dossier of request for tax refund, when offsetting the overpaid amount against the tax, late payment interest, fines incurred by the taxpayer afterwards, the customs office must specify the amount of offset tax, number and date of the refund decision and the offsetting decision, numbers and dates of the corresponding customs declarations on the original of the decision on tax refund and originals of customs declarations that are kept by the taxpayer and the customs office (according to form No. 18/MDHT/TXNK in Appendix VI to this Circular);

c) If the taxpayer still owes outstanding tax, late payment interest, fine of shipments with the same import purpose which must be paid to the deposit account, the customs office shall offset the overpaid amount against the outstanding amount;

d) If the taxpayer still owes outstanding tax, late payment interest, fine of shipments with different import purposes, the customs office shall make a notice of payment to state budget or to the deposit account in order to pay the outstanding amounts on behalf of the taxpayer;

dd) If the overpaid amount is not completely offset, the customs office shall return the remaining amount after offsetting to the taxpayer;

e) If the taxpayer wishes to offset such remaining amount against the tax on the next export or import instead of receiving it, the customs office shall offset the amounts in accordance with guidance specified at Point c and Point d of this Clause;

g) When refunding or offsetting the remaining amount against the tax, late payment interest, fine incurred afterwards, the customs office shall update the decision on tax refund, corresponding customs declarations, proof of tax payment on the Concentrated Accounting System

2. In case the refund of overpaid tax, late payment interest, fines is covered by state budget:

a) If the taxpayer does not owe outstanding tax, late payment interest, or fines and does not wish to offset the overpaid amount against the amount payable afterwards, the customs office shall send a refund order together with the decision on tax refund to the State Treasury. If the customs office has offset part of the same tax or among the taxes in the same administrative division, the refund order must specify the remaining amount to be refunded. According to the decision on tax refund issued by the customs office, the State Treasury shall provide the refund to the taxpayer;

b) If the taxpayer still owes outstanding tax, late payment interest, fines of other shipments and wishes to offset the amount refunded against the amount payable, the taxpayer must complete form No. C1-05/NS attached to the Ministry of Finance’s Circular No. 08/2013/TT-BTC dated January 10, 2013, on guidelines for Treasury and Budget Management Information System, specify the amount being offset against, and send it to the customs office for consideration. After the customs office has carried out an inspection and determined that the amounts offset are of the same tax or of different taxes incurred in the same administrative division, the customs office shall send a refund order together with the decision on refund of overpaid tax, late payment interest, fine, and form No. C1-05/NS to the State Treasury or the commercial bank where tax is refunded.

3. If the customs office finds that the taxpayer still owes other outstanding tax, late payment interest, or fines but does not wish to offset the amount to be refunded against the amount payable, the customs office shall suspend the refund and request the taxpayer to fulfill their liabilities or to make a request for offsetting. If the taxpayer fails to fulfill their liabilities (or fails to make a request for offsetting) by the deadline notified by the customs office, the customs office shall complete and send form No. C1-05/NS attached to Circular No. 08/2013/TT-BTC to the State Treasury and notify the taxpayer.

4. In case of overpayment or incorrect payment:

a) In case the taxpayer makes incorrect payments during the fiscal year before the deadline for adjusting the state budget statement and has not made a declaration with the tax office (in case of overpayment or incorrect payment of value-added tax), if the taxpayer still owes outstanding tax, late payment interest and wishes to offset the amount to be refunded against the amount payable, the taxpayer shall complete form No. C1-07/NS attached to the Ministry of Finance’s Decision 759/QD-BTC dated April 16, 2013ß;

b) If the taxpayer no longer owes tax and/or late payment interest and wishes to receive a refund of the overpaid or incorrectly paid amount:

b.1) The customs office shall issue a decision on refund of overpaid tax, late payment interest, fines (according to form No. 11/QDHT/TXNK in Appendix VI to this Circular, complete form No. C1-04/NS attached to the Ministry of Finance’s Decision No. 759/QD-BTC (including the copies sent to relevant entities as prescribed in Circular No. 128/2008/TT-BTC and 01 copy sent to the tax office after the State Treasury certifies the tax refund), and send it to the State Treasury that collected the amount. State Treasury shall make the refund and certify that tax has been refunded on form no. C1-04/NS.

b.2) The customs office that issues the decision on settlement of overpaid or incorrectly paid value-added tax upon importation shall send 01 copy of the decision on tax refund; the State Treasury shall send 01 copy of form No. C1-04/NS which certifies the refund of overpaid or incorrectly paid value-added tax on imported goods to the supervisory Department of Tax in order to recover the amount of value-added tax that was offset or refunded (if any);

b.3) The taxpayer shall adjust the value-added tax refunded by the customs office but then offset or refunded by the tax office.

5. The refund shall be made as follows:

a) In case of tax offsetting, the customs office shall check the Concentrated Accounting System and follow the steps below:

a.1) If the taxpayer no longer owes tax, late payment interest, or fine, the overpaid amount shall be refunded to the taxpayer as prescribed;

a.2) When offsetting the overpaid amount against the tax, late payment interest, fine incurred by the taxpayer afterwards, the customs office shall update the declaration on the Concentrated Accounting System.

b) If the State Treasury that makes the refund tax also the State Treasury that collected tax, the refund shall be made in accordance with Point a Clause 2 of this Article. State budget revenues shall be accounted for according to the order of the customs office; the excess tax, late payment interest, fine that remains shall be returned to the taxpayer;

c) If the State Treasury that makes the refund is different from the State Treasury that collected tax, the refunding State Treasury shall record the refund of tax in accordance with Clause 1 of this Article and transfer the refunded amount together with the collection order to the State Treasury that collected tax.

After tax is refunded, the State Treasury shall send a copy of the tax refund document to the customs office that issued the decision on refund.

Section 5. LATE PAYMENT INTEREST, TAX PAYMENT IN INSTALMENTS, TAX PAYMENT EXTENSION; CANCELLATION OF TAX AND FINES

Article 133. Late payment interest

1. Late payment interest shall be charged in the following cases:

a) Tax is paid behind the initial deadline, extended deadline, deadline written in the notification, decision on penalties for tax offenses issued by the customs office, and tax decision issued by a competent agency (hereinafter referred to as “deadline for paying tax”);

b) Tax is underpaid because of incorrect statement of tax payable, exemption, reduction, refund of tax;

c) Tax is paid by instalments as specified in Article 134 of this Circular;

d) Goods are declared to be eligible for tax exemption, preferential tax rates, tax rates within tariff-rate quota, but the inspection result reveals that they are not.

2. The organization that collects tax (hereinafter referred to as “tax collector”) fails to transfer the collected tax to state budget on schedule shall pay late payment interest for the period from the deadline for transferring money to state budget to the day preceding the day on which money is transferred.

3. The guarantor shall pay late payment interest if the taxpayer fails to fully pay tax to state budget by the end of the guarantee period.

4. Determination of late payment interest rate:

a) The late payment interest rate is 0.05% per day on the amount payable;

b) The late payment period begins from the day succeeding the deadline for paying tax and ends on the day succeeding the day on which tax is paid by the taxpayer, tax collector, or guarantor to state budget;

c) If the tax arrears are found from January 01, 2015, whether by inspectors or taxpayers themselves, late payment interest rate shall be 0.05% per day.

5. The taxpayer or tax collector shall determine the late payment interest according to Clause 4 of this Article and pay it to state budget.

If the taxpayer, tax collector, or guarantor fails to determine the interest or fails to determine the correct interest, the customs office to which tax is paid, the tax collector, or the guarantor shall determine the late payment interest and notify the taxpayer, tax collector, or guarantor.

6. If the taxpayer, tax collector, or guarantor fails to pay tax and late payment interest within 30 days from the deadline for paying tax, the customs office shall notify the taxpayer, tax collector, or guarantor of the amount of tax and late payment interest (according to form No. 19/TB-TTN-TCN1/TXNK and 20/TB-TTN-TCN2/TXNK in Appendix VI to this Circular)

7. The taxpayer is not required to late payment interest in case imported raw materials or supplies that are meant to manufacture goods for export are re-exported; late payment interest shall not be charged on tax arrears over the tax payment extension period.

8. In the case of late payment of tax specified in Clause 4 Article 5 of the Law No. 71/2014/QH13 and Clause 7 Article 5 of Decree No. 12/2015/ND-CP, tax shall not be enforced, and late payment interest shall not be charged for the period over which payment is delayed by state budget. The tax arrears exempt from late payment interest must not exceed the amount that is yet to be paid by state budget.

Article 134. Paying tax debt in instalments

1. If the conditions in Clause 1 and Clause 2 Article 39 of Decree No. 83/2013/ND-CP are fully satisfied, tax debt may be paid in instalments for up to 12 months from the beginning date of the tax enforcement period. The taxpayer shall register and make a commitment to pay debt tax by instalments as follows:

a) Tax debt that is exceeding VND 500 million but not exceeding VND 1 billion shall be paid within 03 months;

b) Tax debt that is exceeding VND 1 billion but not exceeding VND 2 billion shall be paid within 06 months;

c) Tax debt that is exceeding VND 2 billion shall be paid within 12 months. The taxpayer that fails to pay tax debt as committed is no longer permitted to pay tax debt in instalments. In this case, the guarantor shall pay tax debt and late payment interest on behalf of the taxpayer as specified in Article 39 of Decree No. 83/2013/ND-CP, which is amended under Clause 9 Article 5 of Decree No. 12/2015/ND-CP.

2. Application includes:

a) A written request for permission to pay tax debt in instalments sent by the taxpayer to a competent customs office, which provides explanation for not paying tax in a lump sum and is attached to a registration form: 01 original;

b) The customs declaration that has the tax debt; the customs office’s notification of the tax debt (if any): 01 photocopy.

In case of electronic customs procedures or paying tax debts in instalment at the Customs Branch where the customs declaration is registered, this document may be omitted;

c) A letter of guarantee by a credit institution for the tax debt being paid in instalments as specified in Article 43 of this Circular: 01 original.

3. Competence to permit payment of tax debt by instalments:

a) If the tax debt to be paid in instalments is incurred at one Customs Branch, the case shall be decided by its Director;

b) If the tax debt to be paid in instalments is incurred at multiple Customs Branch under the management of the same Customs Department, the case shall be decided by the Director of such Customs Department;

c) If the tax debt to be paid in instalments is incurred at multiple Customs Departments, the case shall be decided by the Director General of Customs.

4. Time limit:

a) If the dossier is satisfactory, within 05 working days, the customs office shall issue a decision to whether permit or not permit the payment of tax debt in instalments;

b) If the application is not satisfactory, within 03 working days from its receipt, the customs office shall request the taxpayer in writing to complete the application.

If the taxpayer fails to complete the application within 05 working days after receiving the request from the customs office, the application shall be rejected.

Article 135. Extension of deadline for paying tax, late payment interest, fines

1. The extension of the deadline for paying tax, late payment interest, fines (hereinafter referred to as tax payment extension) shall be considered in the cases specified in Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

2. The dossier of request for tax payment extension is specified in Clause 2 Article 51 of the Law on Tax Administration, which must comprise:

a) A written request for tax payment extension which specifies the reasons for deferral, the amount that needs deferring, and deferral period. If the tax, late payment interest, fines that need deferring are of different customs declarations, they must be enumerated. A commitment to provide accurate information; a plan and commitment to fully pay tax, late payment interest, and fines: 01 original;

b) The customs declaration of the tax, late payment interest, fines that need deferring (except for electronic customs procedures or deferral procedures at the Customs Branch where the customs declaration is registered); the sale contract: 01 photocopy (if the case in within the competence of the Director of the Customs Branch); the tax declaration of the tax, late payment interest, fines that need deferring: 02 photocopy (if the case is beyond the competence of the Director of the Customs Branch); a report on the amount of tax, late payment interest, fines incurred at the time of occurrence of the causes: 01 original;

c) In the case specified at Point a Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following documents are required:

c.1) A record on determination of damage issued by a competent agency;

c.2) A written confirmation of the conflagration made by the local fire department; a written confirmation of the commune-level People’s Committee where the natural disaster or accident occurs: 01 original;

The aforementioned documents shall be made right after the natural disaster, conflagration, or accident occurs.

d) In the case specified at Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following documents are required:

d.1) A decision to withdraw the old business premises issued by a competent agency: 01 photocopy;

d.2) A written certification by the commune-level People’s Committee that the enterprise has to suspend its business operation because of relocation: 01 original;

d.3) Documents proving the direct damage caused by relocation of the business premises. The damage is determined according to the documents and the law, including: remaining value of facilities and equipment in which investment cannot be recovered after dismantlement (cost minus depreciation), cost of dismantlement, cost of relocation and installation at the new premises (after deduction of withdrawal cost), payment to employees for work suspension (if any), other complicated cases related to other fields that need opinions from professional agencies: 01 original;

dd) Regarding raw materials or supplies imported for manufacture of goods for export that satisfy the conditions in Clause 1 Article 42 of this Circular and Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP: In the written request for deferring tax longer than 275 days, the taxpayer must explain the reserve of raw materials or supplies, describe the manufacturing process and time that suit that reserve of raw materials or supplies: 01 original; documents proving that the foreign client terminates the contract and the tax payment extension is the result of deferred delivery date on the export contract: 01 photocopy;

e) If the taxpayer faces other special difficulties specified at Point d Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, it is required to have documents proving the inability to pay tax on schedule because of such special difficulties.

3. The amount of tax, late payment interest, fines that are deferred shall comply with Clause 2 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

4. The deferral period shall comply with Clause 3 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

5. Procedures for deferral:

a) The taxpayer eligible for tax payment extension as specified at Point a, Point b, Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP shall make and send a dossier of request for tax payment extension to the customs office to which outstanding tax, late payment interest, fines are owed;

b) The taxpayer facing special difficulties that are considered by the Prime Minister at the request of the Minister of Finance shall make and send the dossier of request for tax payment extension to the General Department of Customs;

c) The customs office shall receive, verify information, and process the application in accordance with Article 52 of the Law on Tax Administration.

Regarding imported raw materials or supplies for manufacture of goods for export specified at Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the Customs Branch where the customs declaration is registered shall receive, check the application, and perform the following tasks:

c.1) Notify the taxpayer if the application is not satisfactory within 03 working days from the date the dossier is received;

c.2) Request the Customs Department to consider approving the tax payment extension longer than 275 days within 10 working days from the date the dossier is received if the dossier is satisfactory;

c.3) Conduct a site inspection is it is necessary to verify the manufacturing cycle, reserve of raw materials or supplies. The inspection and decision on tax payment extension must be done within 30 working days from the date the dossier is received if the dossier is satisfactory. It is required to make a record on the inspection which specifies the cycle of manufacturing products from the raw materials or supplies on which tax needs deferring. After the inspection result is given:

c.3.1) If the conditions for extending tax payment extension period beyond 275 days are not satisfied, the Customs Department must send a written notification to the taxpayer within 03 working days from the date the inspection result is given;

c.3.2) If conditions are satisfied, the Customs Department shall issue an approval for tax payment extension longer than 275 days within 03 working days from the date the inspection result is given.

 d) The General Department of Customs shall receive applications for tax payment extension in cases of special difficulties specified at Point d Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, send reports to the Minister of Finance and the Prime Minister to consider on a case-by-case basis.

6. Competence to grant tax payment extension

a) The Director of the Customs Branch is entitled to grant tax payment extension in the cases specified at Point a and Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP in which the tax, late payment interest, fines that need deferring are only incurred at one Customs Branch;

b) The Director of the Customs Department is entitled to grant tax payment extension in the cases specified at Point a and Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP in which the tax, late payment interest, fines that need deferring are incurred at multiple Customs Branches under the management of that same Customs Department; and the case in which raw materials or supplies are imported for manufacture of goods for export specified at Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP;

c) The Director General of Customs is entitled to grant tax payment extension in the cases specified at Point a and Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP in which the tax, late payment interest, fines that need deferring are incurred at multiple Customs Departments;

d) The Prime Minister shall decide the case of special difficulties specified at Point d Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, at the request of the Minister of Finance.

7. Customs Departments and Customs Branches shall make summary reports on the deferred tax, late payment interest, and fines as instructed by the General Department of Customs.

Article 136. Cancellation of outstanding tax, late payment interest, fines

1. The entities specified in Clauses 1, 2, 3 Article 65 of the Law on Tax Administration, which are amended in Clause 20 Article 1 of the Law No. 21/2012/QH13, are eligible for cancellation of outstanding tax, late payment interest, and fines (hereinafter referred to as “debt cancellation”).

2. Conditions for debt cancellation in the case specified in Clause 3 Article 65 of the Law on Tax Administration shall comply with Point Clause 1 Article 32 of Decree No. 83/2013/ND-CP.

3. A dossier of request for debt cancellation:

a) 01 original of the written request for debt cancellation of the Customs Department to which the taxpayer owes tax, late payment interest and fines who is eligible for debt cancellation. The request must specify the reasons and amount of tax, late payment interest, and fines to be cancelled;

b) The customs dossier of the amount of tax, late payment interest, fines to be cancelled: 01 photocopy (unless it is already submitted when registering the customs declaration);

c) Other documents related to the request for debt cancellation on a case-by-case basis. To be specific:

c.1) In the case specified in Clause 1 Article 65 of the Law on Tax Administration:

01 photocopy of the decision of a competent agency on the enterprise’s declaration of bankruptcy;

c.2) In the case specified in Clause 2 Article 65 of the Law on Tax Administration:

A death certificate or a court’s declaration of missing person; a court’s decision that a person is incapable of civil acts, or documents proving that a person is dead, missing, incapable of civil acts: 01 photocopy;

c.3) In the case in Clause 3 Article 65 of the Law on Tax Administration, which is amended in Clause 20 Article 1 of the Law No. 21/2012/QH13:

Documents attached to the tax enforcement dossier showing that all coercive measures have been taken (including the ultimate measure: revocation of the Enterprise Registration Certificate or Enterprise Registration Certificate or certificate of investment. If the Enterprise Registration Certificate or Enterprise Registration Certificate or certificate of investment cannot be revoked, it is required to have a written certification of a competent agencies: 01 set of photocopies.

4. Procedures and time for debt cancellation:

a) The entitlement to debt cancellation is specified in Article 67 of the Law on Tax Administration, which is amended under Clause 22 Article 1 of the Law No. 21/2012/QH13;

b) Procedures:

b.1) The Director of the Customs Department shall verify the documents and requests for debt cancellation, and send them to a competent agency as prescribed;

b.2) The Director General of Customs shall consider debt cancellation in the cases within his/her competence or receive, verify the documents and requests for debt cancellation, and send them to the Ministry of Finance in the cases within the competence of the Ministry of Finance, or request the Ministry of Finance to send them to the Prime Minister in the cases within the competence of the Prime Minister;

b.3) Presidents of the People’s Committee of the same province with the Customs Department to which the enterprise owes tax debt shall consider debt cancellation in the case within his/her competence.

c) The time limit for processing applications for debt cancellation is specified in Article 68 of the Law on Tax Administration.

Section 6. FULFILLMENT OF TAX LIABILITY

Article 137. Fulfillment of tax liability upon exit

1. Any Vietnamese citizen that exits to residents overseas, Vietnamese citizen that resides overseas, foreigner that owes tax, late payment interest, fines on exported goods or imported goods must fulfill his/her tax liability before exiting from Vietnam.

2. The customs shall send written or electronic notification to the immigration authority of the tax liability of individuals that still owe tax, late payment interest, fines on exported goods or imported goods. The notification shall contain names of the persons that have not fulfilled their tax liability, their dates of birth, nationalities, ID/passport numbers, and their supervisory customs offices.

3. The immigration authority shall suspend every person who has not fulfilled his/her tax liability as specified in Clause 1 of this Article from exit in accordance with Article 53 of the Law on Tax Administration and Clause 3 Article 40 of Decree No. 83/2013/ND-CP, which is amended in Clause 10 Article 5 of Decree No. 12/2015/ND-CP.

Article 138. Fulfillment of tax liability upon dissolution, bankruptcy, and shutdown

1. The fulfillment of tax liability upon dissolution, bankruptcy, and shutdown shall comply with Article 54 of the Law on Tax Administration, the law on enterprises, cooperatives, and bankruptcy. Responsibility to fulfill tax liability upon dissolution, bankruptcy, and shutdown:

a) Owners of private companies, owners of single-member limited liability companies, Chairpersons of the Board of members, members of the Board of members, legal representatives of multi-member limited liability company; the Boards of Directors joint-stock companies or enterprise liquidation organizations shall be responsible for fulfillment of tax liability of enterprises upon their dissolution;

b) The cooperative dissolution council shall be responsible for fulfillment of tax liability of the cooperatives upon its dissolution;

c) The asset management and liquidation council shall be responsible for fulfillment of the enterprise’s tax liability in case of bankruptcy.

2. Responsibility to fulfill tax liability in case an enterprise is shut down without following procedures for dissolution or bankruptcy:

a) When an enterprise whose tax liability is unfulfilled is shut down without following procedures for dissolution or bankruptcy, its owner (if the enterprise is a private company), the President of the Member assembly or owner (if the enterprise is a limited liability company), the President of the Board of Directors (if the enterprise is a joint-stock company), or the head of management board (if the enterprise is a cooperative) shall be responsible for paying the outstanding tax;

b) When a household or sole trader whose tax liability is unfulfilled shuts down the business, the owner of the household or the sole trader shall be responsible for paying the outstanding tax;

c) When an artel whose tax liability is unfulfilled is shut down, the head of the artel shall be responsible for paying the outstanding tax.

Article 139. Fulfillment of tax liability in case of restructuring

1. Before restructuring, the enterprise must fulfill its liability to pay tax on exported goods or imported goods.

2. If an enterprise whose tax liability is unfulfilled is restructured, it is required to have a document identifying the tax liability of each enterprise established after the restructuring and every enterprise established after the restructuring must make a written commitment with the customs office to fulfill such tax liability left by the restructured enterprise.

3. The tax office must not issue TINs to enterprises established after restructuring if there is no certification by customs offices that such enterprises have fulfilled their liability as specified in Clause 2 of this Article.

Article 140. Certification of fulfillment of tax liability

1. Any taxpayer or competent agency that wishes to have fulfillment of tax liability certified (including amounts of tax, late payment interest, fines, other paid amounts, and/or the amount paid to state budget) shall make a written request for certification of fulfillment of tax liability to the General Department of Customs, which specifies:

a) The taxpayer’s name and TINs;

b) The contents that need certifying;

c) Documents proving the said contents (photocopies).

If the taxpayer wishes to have his/her fulfillment of tax liability certified, the written request must bear the signature and seal of the taxpayer’s representative.

2. The customs office shall inspect and certify the fulfillment of tax liability when receiving the request.

If certification is rejected, explanation must be provided in writing.

If information about fulfillment of tax liability must be verified before certification, the customs office shall send a notification to the taxpayer of the reasons.

The result must be given to the taxpayer within 05 working days from the day on which sufficient documents are received.

3. Within 15 days from the date the General Department of Customs issues a certification of tax debt, the Customs Department shall inspect the enterprise’s tax debt according to accounting records of export duty and import duty. If it is determined that the enterprise still owes outstanding tax related to import and export activities, including the amount on the tax accounting system and the amount that is not shown on the System, the General Department of Customs must be promptly notified to confirm the enterprise’s tax status. If Customs Department fails to send a notification to the General Department of Customs by the said deadline, the Customs Department shall be responsible for the enterprise’s debts.

4. In case an enterprise requests certification of fulfillment of its tax liability serving the process of dissolution, shutdown, TIN closing, the enterprise must fully pay tax and other amounts payable to state budget related to export and import activities before receiving goods from the date the General Department of Customs issues the certification of tax debt if the enterprise registers to carry out customs procedures at a Customs Department.

5. The certification of tax debt issued by the General Department of Customs is effective for 30 days from the day on which it is signed. The enterprise must make a commitment that there is no outstanding tax or amounts payable to state budget related to export and import activities up to the date the document is signed, and take legal responsibility for such commitment.

Chapter VIII. POST-CUSTOMS CLEARANCE INSPECTION

Article 141. Collection of information and verification serving post-customs clearance inspection

1. Collection of information

The customs office is entitled to request declarants, state authorities, and entities related to exported goods or imported goods to provide information serving post-customs clearance inspection as specified in Article 95 and Article 96 of the Customs Law, Article 107 and Article 108 of Decree No. 08/2015/ND-CP.

2. Verification serving post-customs clearance inspection

a) Where necessary, the Director General of Customs, the Director of Post-customs clearance inspection Department, the Director of Customs Department, or the Director of Branch of post-customs clearance inspection, the Director of Customs Branch may carry out verification at state authorities and relevant entities to clarify the suspected, irrational issues, or signs of violations of law found in the customs dossiers;

b) In the course of inspection at the customs declarant’s premises, if verification is urgent, the chief of the inspectorate may carry out verification as specified at Point a of this Clause;

c) A written request for verification may be sent or a person may be appointed to do the verification under a letter of introduction. The verification result shall be recorded in writing.

Article 142. Post-customs clearance inspection at customs offices

1. Subjects and scope of inspection

The subjects and scope of post-customs clearance inspection at the customs office are specified Article 79 of the Customs Law.

2. Competence to decide inspection

a) The Director of the Customs Branch is entitled to issue a decision on inspection of customs dossiers that have been granted customs clearance within 60 days from the customs clearance date as specified in Clause 1 Article 78 of the Customs Law (except for the shipments that underwent physical inspection before customs clearance) and the cases specified at Point a.2 and Point b.2 Clause 2 Article 25 of this Circular;

b) The Director of the Customs Department is entitled to issue a decision on inspection of customs dossiers specified in Clause 1 and Clause 2 Article 78 of the Customs Law (except for the dossiers that have been inspected as specified at Point a of this Clause), including the cases specified at Point g.2 Clause 3 Article 25 of this Circular on the basis of risk management;

c) The decision on post-customs clearance inspection at the customs office shall be made according to form No. 01/2015-KTSTQ in Appendix VIII to this Circular.

3. Inspection contents

a) The customs declarant must present the sale contract or an equivalent document, commercial invoice, transport documents, insurance documents, C/Os, payment documents, documents, technical documents of exported goods or imported goods related to the inspected dossier, and provide explanation for relevant contents; appoint an authorized representative to work with the customs office under the inspection decision;

b) The inspection shall be recorded in writing. The inspection record shall be kept together with the supporting documents provided by the customs declarant.

4. Handling inspection result

a) If the information, documents, explanation provided by the customs declarant prove that the declaration is legitimate, the customs office shall accept the declaration;

b) In any of the following cases, the customs office shall not accept the customs declarant’s declaration, issue a tax decision, and impose penalties for administrative violations (if any):

b.1) The customs declarant does not provide sufficient information or documents as specified in Clause 3 of this Article or fails to explain or prove that the declaration is true;

b.2) The declaration is untrue, insufficient, or inaccurate in terms of information on the customs declaration, the declaration of value, the factors related to determination of tax payable, policies on management of exported goods and imported goods, the factors that affect the value determination methods, adjustments, special relationships, conditions and procedures for applying value determination methods;

b.3) The documents provided by the customs declarant for the customs office are not legitimate;

b.4) There is consistency among the documents in the customs dossier or between documents in the customs dossier and documents provided for the customs office.

c) If the customs declarant does not go to the customs office or does not provide documents as specified in Clause 3 of this Article at the request of the customs office, the customs office shall take actions according to the result of inspection of existing documents and data, update information on the database system of the General Department of Customs in order to take inspect the next shipments and customs dossiers of the customs declarant.

If there is no sufficient ground for concluding the accuracy and legitimacy of customs dossier, a competent customs office shall be requested to carry out a post-customs clearance inspection at the customs declarant’s premises as specified in Article 143 of this Circular based on risk management principles within 45 days from the inspection date written on the decision on inspection at the customs office.

If the basis for concluding is sufficient, the Director of the Customs Branch, the Director of the Branch of post-customs clearance inspection, the Director of the Customs Department shall issue decisions on tax imposition and administrative penalties (if any).

5. Notification of inspection result:

Based on documents, data, information, explanation provided by the customs declarant and the inspection result, within 05 working days from the end of the inspection according to the decision on inspection, the person who signs the decision on inspection shall issue a notification of inspection result (according to form No. 06/2015-KTSTQ in Appendix VIII to this Circular) and send it to the customs declarant.

The decision on inspection and notification of inspection result shall be updated on the information system serving post-customs clearance inspection within 01 day from the date they are signed.

Article 143. Post-customs clearance inspection at the customs declarant’s premises

1. The cases of inspection are specified in Article 78 of the Customs Law.

2. The Director General of Customs shall issue annual post-customs clearance inspection plans.

3. Inspection procedures

a) In the cases of inspection specified in Clause 2 and Clause 3 Article 78 of the Customs Law, an inspection decision (according to form No. 01/2015-KTSTQ in Appendix VIII to this Circular) shall be sent directly, by registered mail, or fax to the customs declarant within 03 working days from the day on which it is signed and at least 05 working days before the inspection date;

In case of inspection because of suspected violations specified in Clause 1 Article 78 of the Customs Law, the inspection shall be carried out as soon as the decision on inspection is given to declarant during working hours) instead of prior notice;

In case of collection of info serving post-customs clearance inspection, the customs office shall request the customs declarant to provide information according to form No. 02/2015-KTSTQ in Appendix VIII to this Circular.

In case the decision on post-customs clearance inspection is adjusted, form No. 03/2015-KTSTQ in Appendix VIII to this Circular shall be used.

In case the extension of post-customs clearance inspection duration, form No. 04/2015-KTSTQ in Appendix VIII to this Circular shall be used.

In case of cancellation of the decision on post-customs clearance inspection, form No. 07/2015-KTSTQ in Appendix VIII to this Circular shall be used.

b) The customs office shall carry out the inspection on the date written on the decision on post-customs clearance inspection, except for force majeure events.

The customs declarant must comply with the decision on post-customs clearance inspection, appoint competent persons to work with the customs office. The failure to comply with the decision on post-customs clearance inspection is considered a customs offense.

b.1) Announcement of the decision on post-customs clearance inspection:

The contents are specified in form No. 09/2015-KTSTQ in Appendix VIII to this Circular;

b.2) Scope of inspection, the inspectorate shall carry out the inspection within the scope written on the decision on post-customs clearance inspection. If the scope of inspection must be expanded, a competent agency shall be requested to make decision;

b.3) Inspection contents:

The customs declarant shall provide, present documents and exported goods or imported goods as specified at Point b Clause 3 Article 80 of the Customs Law, appoint competent persons to directly work with the inspectorate according to the decision on post-customs clearance inspection and at the request of the chief of the inspectorate.

The inspectorate shall carry out the inspection in accordance with the decision on post-customs clearance inspection, the demands of each inspection (such as inspecting the customs dossier, compare the declaration with accounting records, other documents, data related to the goods, carrying out physical inspection of goods if necessary and possible).

The inspection shall be recorded according to form no. 08/2015-KTSTQ in Appendix VIII of this Circular, which is attached to supporting documents provided by the customs declarant.

4. Handling inspection result:

a) If the information, documents, explanation provided by the customs declarant prove that the declaration is legitimate, the customs office shall accept the customs dossier;

b) In any of the following cases, the customs office shall not accept the customs declarant’s declaration, issue a tax decision and impose penalties for administrative violations (if any):

b.1) The customs declarant does not provide sufficient documents at the request of the customs office or inspectorate, or fails to explain or prove that the declaration is true, or fails to explain the irrationalities in the declaration that is found by the customs office;

b.2) The declaration is untrue, insufficient, or inaccurate in terms of information on the customs declaration, the declaration of value, the factors that affect the value determination methods, special relationships, conditions and procedures for applying value determination methods, the factors related to determination of tax payable, policies on management of exported goods and imported goods, adjustments;

b.3) The documents provided by the customs declarant for the customs office are not legitimate;

b.4) There is consistency among the documents in the customs dossier, between the customs dossier submitted to the customs office and the documents retained by the customs declarant, between the customs dossier and accounting records; between the customs dossier, accounting records and relevant documents.

c) If the customs declarant fails to comply with the decision on post-customs clearance inspection, fails to provide documents or explanation at the request of the customs office, the customs office shall consider issuing a tax decision and imposing administrative penalties in accordance with law provisions; update information on the risk management system in order to take appropriate measures to inspect the customs dossiers of the next shipments of the customs declarant;

d) Inspection conclusion:

d.1) The draft conclusion must be sent within 05 working days from the end of the inspection according the decision on post-customs clearance inspection. The conclusion shall be given based the contents, scope, and result of inspection written on the inspection record. The issuer of the decision on post-customs clearance inspection shall draft and send the conclusion to the customs declarant (by email, by tax, by post, or directly)

d.2) The customs declarant must provide explanation (whether in writing or directly) regarding the draft contract for the person that signs the decision on post-customs clearance inspection within 05 working days from the deadline for sending the draft conclusion;

d.3) Within 05 working days from the deadline for providing explanation, the issuer of the decision on inspection shall:

d.3.1) Consider the customs declarant’s explanation and/or the result of discussion with the customs declarant’ representative to clarify the issue and sign the conclusion;

d.3.2) Sign the conclusion:

the Director General of Customs, the Director of Post-customs clearance inspection Department, the Director of Customs Department, or the Director of Branch of Post-customs clearance inspection shall sign the inspection conclusion (according to form No. 05/2015-KTSTQ in Appendix VIII to this Circular), specifying the legal basis, the inspection scope, inspection contents, inspection result, and proposed solutions (if any).

dd) If professional opinions are necessary for making the conclusion, the conclusion shall be signed within 15 days from the day on which opinions are provided by competent agencies. Professional opinions must be provided in writing within 30 days after receiving the request from the customs office;

e) Updating inspection information:

The decision on inspection and notification of inspection result shall be updated on the information system serving post-customs clearance inspection within 01 day from the date they are signed. The violations and assessments of declarants shall be updated on the System to take appropriate risk management measures.

Article 144. Organizing a post-customs clearance inspection

1. The Director General of Customs shall direct the organization of post-customs clearance inspections nationwide, sign decisions on post-customs clearance inspection, and handle inspection results in the cases specified in Clause 2 Article 98 of Decree No. 08/2015/ND-CP:

a) Inspection of priority enterprises recognized by the Director General of Customs;

b) Inspection of enterprises executing projects of national importance;

c) The corporations, general companies that have facilities for manufacturing goods for export or multiple export, import branches in multiple provinces.

2. The Director of the Post-customs Clearance Inspection Department has responsibilities to:

a) Provide consultancy on organization of post-customs clearance inspection, provide training for post-customs clearance inspection techniques nationwide; organize post-customs clearance inspection, instruct and manage inspectorates;

b) Sign decisions on post-customs clearance inspection and organize implementation of such decisions, handle inspection results, sign decisions on tax imposition as specified in Clause 1 and Clause 2 Article 78 of the Customs Law and in case of inspection according to a plan approved by the Director General of Customs, except for the cases specified in Clause 1 of this Article;

c) Sign decisions on post-customs clearance inspection and organize inspection thereof as authorized; handle inspection results in accordance with Article 100 of Decree No. 08/2015/ND-CP, send reports to the Director General of Customs of cases of tax imposition and the cases specified in Clause 1 of this Article as authorized by the Director General of Customs;

d) Impose administrative penalties for customs offenses as prescribed by the law on penalties for administrative violations.

3. Directors of Customs Departments shall organize and manage post-customs clearance inspections within their provinces; organize post-customs clearance inspections or assign Directors of Branches of Post-customs clearance inspection to do so; organize and manage inspectorates.

Send reports to the Director General of Customs of the cases in which post-customs clearance inspection is carried out at the customs declarant’s premises outside their province.

4. The Director of Branch of Post-customs clearance inspection has the responsibilities to:

a) Sign decisions on post-customs clearance inspection and organize inspection thereof; handle inspection results in accordance with Article 100 of Decree No. 08/2015/ND-CP as authorized by the Director of the Customs Department;

b) Impose administrative penalties for customs offenses as prescribed by the law on penalties for administrative violations;

c) Provide consultancy and guidance on post-customs clearance inspection within the province. Update information and receive reports on post-customs clearance inspections carried out by Customs Branches, and send reports to the Director of the Customs Department of the Post-customs clearance inspection Department in order to ensure uniformity, effectiveness, and avoid repetition;

d) Update information, documents about post-customs clearance inspection, results thereof, and request such results as prescribed by the General Department of Customs.

5. The Director of Customs Branch has the responsibilities to:

a) Sign decisions on post-customs clearance inspection and handle results thereof in the cases specified at Point a Clause 2 Article 142 of this Circular;

Organize post-customs clearance inspections as assigned by the Director of the Customs Department;

b) Impose administrative penalties for customs offenses as prescribed by the law on penalties for administrative violations;

c) Update information, documents, results post-customs clearance inspection, and report such results as prescribed by the General Department of Customs.

Article 145. Responsibility to settle complaints about post-customs clearance inspection

1. The person in charge of complaint settlement must ensure objectivity and must not assign the unit that issued the decision being complained to settle the complaint.

2. Responsibilities of complaint settlement units:

a) The Director of the Branch of Post-customs clearance inspection, the Director of the Customs Branch shall carry out the first settlement of complaints against administrative decisions issued by the Director of the Branch of Post-customs clearance inspection or the Director of the Customs Branch.

b) The Director of the Customs Department shall:

b.1) Carry out the first settlement of the complaints against administrative decisions issued by the Director of the Customs Department;

b.2) Carry out the second settlement of the complaints against administrative decisions issued by the Director of the Branch of Post-customs clearance inspection or the Director of the Customs Branch.

c) The Director of the Post-customs clearance inspection Department shall carry out the first settlement of complaints against administrative decisions issued by the Director of the Post-customs clearance inspection Department.

d) The Director General of Customs:

d.1) Carry out the first settlement of the complaints against administrative decisions issued by the Director General of Customs. The inspection unit of the General Department of Customs shall advise the Director General of Customs settling complaints;

d.2) Carry out the second settlement of the complaints against administrative decisions issued by the Director of the Customs Department. The Director of the Post-customs Clearance Inspection Department shall advise the Director General of Customs settling complaints;

d.3) Carry out the second settlement of complaints against administrative decisions issued by the Director of the Post-customs clearance inspection Department. The inspection unit of the General Department of Customs shall advise the Director General of Customs settling complaints.

e) The Minister of Finance shall carry out the second settlement of complaints against administrative decisions issued by the Director General of Customs. The inspectorate of the Ministry of Finance shall advise the Minister of Finance settling complaints.

Chapter IX. IMPLEMENTATION PROVISIONS

Article 146. Set forms provided in the Customs Law and Decree No. 08/2015/ND-CP

The following forms are provided by the Ministry of Finance in Appendix IX in accordance with the Customs Law and Decree No. 08/2015/ND-CP:

1. Form No. 01: List of goods transited without passing the mainland territory.

2. Form No. 02: List of temporarily imported/export containers/flex tanks.

3. Form No. 03: Dossier of request for establishment of a bonded warehouse, container freight station, ICD, off-airport cargo terminal, customs place outside the border-gate area, or concentrated inspection site.

4. Form no. 04: Quarterly report on use of materials received and dispatched from the tax-suspension warehouse.

5. Form no. 05: Annual report on use of materials received and dispatched from the tax-suspension warehouse.

Article 147. Transitional provisions

1. Regarding processing contracts that have been notified to the customs office and customs declarations of goods imported for manufacturing of products for export registered before the effective date of this Circular, but statements are yet to be made, the statements shall be made in accordance with this Circular.

Regarding EPEs required to submit quarterly reports, the report of the first quarter of 2015 may be skipped. Statements shall be made and submitted in accordance with this Circular.

2. Regarding goods sent to bonded warehouses and CFS before the effective dates of the Customs Law No. 54/2014/QH13, Decree No. 08/2015/ND-CP, and this Circular, the time limit, procedures for dispatching goods from bonded warehouses and CFS shall comply with the said documents.

Article 148. Responsibility for implementation

1. The Director General of Customs shall instruct customs offices to uniformly implement this Circular to facilitate export, import, and customs control.

2. Customs offices shall carry out customs procedures; customs inspection and supervision, import and export duties, and tax administration of exported goods or imported goods in accordance with this Circular. Customs offices, declarants, and taxpayers must report every difficulty that arise during the implementation of this Circular to the Ministry of Finance (General Department of Customs) for guidance on a case-by-case basis.

Article 149. Effect

1. This Circular takes effect from April 01, 2015.

Particularly provisions of Point dd.2 Clause 1, Point dd Clause 4 Article 42, Clause 4, Clause 7, and Clause 8 Article 133, and Article 135 of this Circular shall come into force from the effective date of Law Amending and Supplementing a Number of Articles of the Laws on Taxes No. 71/2014/QH13 (January 01, 2015).

Methods for determination of late payment interest on customs declarations registered before January 01, 2015, but the taxpayers make late payments from January 01, 2015, shall comply with Article 133 of this Circular.

2. The following documents are annulled:

a) Circular No. 94/2014/TT-BTC dated July 17, 2014, on customs procedures, customs inspection and supervision of some types of goods temporarily imported for re-export, goods transited, and goods sent to bonded warehouses; settlement of refused shipments;

b) Circular No. 22/2014/TT-BTC dated February 14, 2014, of the Ministry of Finance on electronic customs procedures applicable to commercial exported goods and imported goods;

c) Circular No. 128/2013/TT-BTC dated September 10, 2013, of the Ministry of Finance on customs procedures; customs inspection and supervision; import and export duties, and tax administration of exported goods or imported goods;

d) Circular No. 196/2012/TT-BTC dated November 15, 2012, of the Ministry of Finance on electronic customs procedures on commercial exported goods and imported goods;

dd) Circular No. 186/2012/TT-BTC dated November 02, 2012, providing templates of declarations of transited goods and appendices thereof; printing, management, use of declarations of transited goods and appendices;

e) Circular No. 183/2012/TT-BTC dated October 25, 2012, of the Ministry of Finance providing templates of declarations of goods received and dispatched from bonded warehouses and appendices thereof;

g) Circular No. 15/2012/TT-BTC dated February 08, 2012, of the Ministry of Finance providing templates of declarations of exported goods or imported goods;

h) Circular No. 190/2011/TT-BTC dated December 20, 2011, of the Ministry of Finance providing templates of declarations of non-trading exported goods and imported goods, appendices thereof; printing, management, use of declarations of non-trading exported goods and imported goods and appendices thereof;

i) Circular No. 45/2011/TT-BTC dated May 19, 2011, of customs procedures applied international multimodal transport of goods;

k) Circular No. 45/2007/TT-BTC dated May 07, 2007, of the Ministry of Finance providing guidance on special preferential import duty;

l) Circular No. 13/2014/TT-BTC dated January 14, 2014, of the Ministry of Finance on customs procedures applicable to goods processed under contracts with foreign parties;

m) Circular No. 175/2013/TT-BTC dated November 29, 2013, of the Ministry of Finance on application of risk management to customs activities;

n) Circular No. 237/2009/TT-BTC dated December 18, 2009, of the Ministry of Finance providing guidelines for import duty and value-added tax on materials and machinery imported under processing contracts or for manufacturing of domestic exported goods that are damaged or loss because of force majeure events such as natural disasters, conflagration, accidents;

And guidelines for customs procedures, customs inspection, and supervision, import and export duties, and tax administration of exported goods or imported goods provided by the Ministry of Finance that contravene this Circular.

3. In the course of implementation, any documents cited in this Circular are amended, supplemented or replaced, the newest one shall prevail./.

2. Circular 39/2018/TT-BTC  (Amending Circular 38/2015/TT-BTC)

CIRCULAR 39/2018/TT-BTC

April 20, 2018

On amending the Circular No. 38/2015/TT-BTC dated May 25, 2015 on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods

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

Pursuant to the Law on Export and import tax dated April 06, 2016;

Pursuant to the Law on Tax administration dated November 29, 2006; the Law on amendments to the Law on Tax administration dated November 20, 2012;

Pursuant to the Law on special excise duty dated November 14, 2008 and the Law on amendments to the Law on special excise duty dated November 26, 2014;

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

Pursuant to the Law on amendments to tax laws dated November 26, 2014;

Pursuant to the Law on amendments to the Law on Value-added tax, the Law on special excise duty and the Law on Tax administration dated April 06, 2016;

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

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

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

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

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for the Law on Customs in terms of customs procedure, customs supervision and inspection;

Pursuant to the Government’s Decree No. 59/2018/ND-CP on amendments to the Government’s Decree No. 08/2015/ND-CP;

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

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

Pursuant to the Government’s Decree No. 09/2018/ND-CP dated jab 15, 2018 elaborating the Law on Commerce and the Law on Foreign Trade;

Pursuant to the Government’s Decree No. 29/2008/ND-CP dated March 14, 2008 on industrial parks, export-processing zones, and economic zones;

Pursuant to the Government’s Decree No. 164/2013/ND-CP on amendments to Decree No. 29/2008/ND-CP; Pursuant to the Government’s Decree No. 114/2015/ND-CP on amendments to Article 21 of Decree No. 29/2008/ND-CP;

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

Pursuant to the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 guidelines for the Law on Tax administration and the Law on amendments to the Law on Tax administration;

Pursuant to the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines for the Law on Value-added tax;

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

Pursuant to the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for the Law on amendments to tax laws and tax decrees;

Pursuant to the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 elaborating the Law on amendments to the Law on Value-added tax, the Law on special excise duty and the Law on Tax administration;

Pursuant to the Government’s Decree No. 146/2017/ND-CP dated December 15, 2017 on amendments to Decree No. 100/2016/ND-CP;

Pursuant to the Government’s Decree No. 67/2011/ND-CP dated August 08, 2011 elaborating some Articles of the Law on Environmental protection tax;

Pursuant to the Government’s Decree No. 69/2012/ND-CP dated September 14, 2012 on amendments to Clause 3 Article 2 of the Government’s Decree No. 67/2011/ND-CP;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated December 26, 2017 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Customs,

The Minister of Finance promulgates a Circular on amendments to Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exports and imports.

Article 1. To amend the Circular No. 38/2015/TT-BTC on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exports and imports

1. To amend Clause 2 Article 2 as follows:

 “2. Inheritance of rights and fulfillment of tax liabilities of enterprises established after restructuring shall comply with provisions of Article 55 of the Law on Tax administration.”

2. To amend Article 3 as follows:

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

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

2. Documents enclosed with the customs dossier, additional declaration; application for prior determination of HS numbers, origins and custom values; list of tax-free goods, reports on use of tax-free goods, application for tax exemption, tax reduction, tax refund, tax cancellation, application for settlement of overpaid tax, late payment interest, or fine, application for tax deferral, application for tax payment in installments, application for certification of fulfillment of tax liabilities, application for cancellation of outstanding tax, late payment interest, or fine shall be submitted to the customs authority or via the customs electronic data processing system (hereinafter referred to as “e-customs system”). In the cases where original copies are required according to this Circular, they declarant shall be submitted to the customs authority directly or by post.

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

3. In case of submission of a physical customs declaration or a photocopy of a document in the customs dossier, the declarant or taxpayer may submit the original copy or photocopy. Regarding documents issued by foreign entities in the form of electronic documents, emails, fax, telex, or documents issued by the declarant or taxpayer, the declarant or taxpayer shall make certification, append the signature, seal, and take responsibility for the accuracy, truthfulness, and legitimacy of such documents. If the photocopy consists of multiple pages, the declarant or taxpayer shall make certification, append the signature and seal on the first page as well as other sheets.

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

3. To amend the Article 7 as follows:

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

1. Documents and samples serving prior determination of HS codes

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

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

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

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

2. Application for prior determination of origin

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

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

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

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

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

d) Documents relevant to the transaction: 01 photocopy;

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

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

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

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

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

c) The bank transfer confirmation: 01 photocopy;

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

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

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

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

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

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

b) Any of the following cases:

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

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

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

4. To amend the Article 10 as follows:

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

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

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

5. To amend the Article 16 as follows:

 “Article 16. Customs documents needed while following customs procedures

1. A customs dossier of exports consists of:

a) A customs declaration (form No. 02 in Appendix II hereof).

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

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

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

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

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

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

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

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

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

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

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

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

2. A customs dossier of imports consists of:

a) A customs declaration according to form No. 01 in Appendix II hereof.

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

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

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

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

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

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

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

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

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

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

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

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

e) Inspection certificate: 01 original copy.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

4. Customs dossier of duty-free goods

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

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

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

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

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

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

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

5. Customs dossier in case of tax reduction

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

6. Customs dossier in case of tax cancellation

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

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

A written request for export duty cancellation (form No. 02 in Appendix IIa hereof).

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

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

A written request for tax cancellation (form No. 02 in Appendix IIs hereof).

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

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

A written request for tax cancellation (form No. 02 in Appendix IIs hereof).

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

6. To add the Article 16a to the Articles 16 as follows:

 “Article 16a. Retaining customs dossiers of exports and imports

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

a) The customs declaration;

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

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

d) A certificate of inspection by specialized agency;

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

An entrustment contract in case of entrusted export or import;

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

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

h) Bill of lading or other equivalent transport documents;

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

k) A cargo manifest, if required;

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

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

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

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

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

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

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

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

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

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

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

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

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

7. To amend Clause 1 Article 18 as follows:

a) To amend the Point a and Point e of Clause 1 as follows:

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

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

If raw materials or supplies are imported for processing or  export production, and the export of processed products for export, the custom declarant must declare the export products, the codes of imported raw materials and supplies in accordance with the customs administration and production. In the goods description criteria under the guidance of the Appendix II attached with this Circular in the customs declarations when carrying out the import and export procedures.

e) If the exports or imports are sea, river, air, railroad vehicles, the declarant shall complete the declaration and export procedures before initiating exit procedures unless goods are sold after the vehicle has departed from Vietnam; complete the declaration and import procedures before initiating entry procedures. If the imports are road vehicles or a vehicle that is transported by another vehicle through the checkpoint, only the import/export declaration and import/export procedures are required and entry/exit procedures are exempt;”

b) To add Points i, k, l, m, n, o and p below to Clause 1:

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

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

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

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

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

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

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

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

8. To amend Clauses 2, 3, 4 of Article 19 as follows:

 “2. Checking conditions for customs declaration registration.

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

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

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

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

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

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

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

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

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

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

3. Classification of declarations

a) For electronic declarations:

a.1) Export and import declarations:

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

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

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

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

a.2) Independent transport declaration:

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

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

b) Physical declarations and cargo manifest:

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

4. Time to notify the declaration classification result:

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

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

9. To amend the Article 20 as follows:

 “Article 20. Additional declaration

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

1. Cases of additional declaration:

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

a) Additional declaration before customs clearance:

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

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

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

b) Additional declaration after customs clearance:

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

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

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

2. Procedures for making additional declaration:

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

a) Responsibilities of the declarant:

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

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

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

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

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

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

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

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

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

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

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

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

b) Responsibilities of the customs authority:

b.1) Regarding additional declaration before customs clearance:

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

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

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

b.2) Regarding additional declaration after customs clearance:

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

b.2.2) Process the inspection result and:

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

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

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

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

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

a) The declarant shall:

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

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

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

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

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

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

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

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

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

b) Responsibilities of the customs authority:

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

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

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

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

a.1) Responsibilities of the declarant:

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

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

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

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

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

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

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

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

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

a.2) Responsibilities of the customs authority:

a.2.1) Receive the additional declaration;

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

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

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

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

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

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

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

b.2) Responsibilities of the customs authority:

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

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

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

c.1) Responsibilities of the declarant:

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

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

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

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

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

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

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

c.2) Responsibilities of the customs authority:

c.2.1) Receive the additional declaration;

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

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

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

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

c.2.4) Handle inspection result:

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

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

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

a) Responsibilities of the declarant:

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

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

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

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

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

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

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

b) Responsibilities of the customs authority:

b.1) Receive the additional declaration;

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

b.3) Handle inspection result:

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

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

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

10. To amend Clause 1 and Clause 2 of Article 21 as follows:

 “1. Principles

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

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

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

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

2. Responsibilities of the declarant:

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

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

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

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

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

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

a.4) A written agreement with the foreign party on repurposing or the goods or the commercial invoice in case … : 01 photocopy.

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

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

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

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

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

11. To amend the Article 22 as follows:

 “Article 22. Cancellation of customs declaration

1. Cases in which a customs declaration is cancelled:

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

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

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

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

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

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

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

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

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

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

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

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

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

2. Procedures for canceling a customs declaration

a) Responsibilities of the declarant:

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

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

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

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

b) Responsibilities of the customs authority:

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

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

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

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

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

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

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

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

12. To amend Clause 1 Article 23 as follows:

 “1. According to the classification of declarations by the e-customs system, the decision of the Director of the Sub-department of Customs where the declaration is registered or the Sub-department of Customs where physical inspection of goods is carried out, information on the customs declaration, risk management information on the e-customs system and the electronic customs dossier submitted by the declarant through the e-customs system, the customs official shall carry out detailed inspection of the customs dossier and physical inspection of goods.

Within 01 working hour after the declaration is registered, the customs authority shall verify the customs dossier and respond to the declarant through the e-customs system. After this time, it will be considered that the electronic customs dossier has been adequately submitted to the customs authority.

In case of physical inspection of goods, the customs official must write the inspection result on the result note, update on the e-customs system in accordance with Article 29 of this Circular and instructions of the General Department of Customs, decide customs clearance, conditional customs clearance or put the goods into storage.”

13. To amend Clause 3 Article 24 as follows:

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

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

14. To amend the Article 25 as follows:

 “Article 25. Inspection of customs value while following customs procedures

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

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

3. Processing inspection result

a) Rejection of declared value:

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

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

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

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

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

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

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

b) Doubtful declared values:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

4. Consultation

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

b) Responsibilities:

b.1) The customs authority shall:

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

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

b.2) The declarant must present the sale contract or an equivalent document, commercial invoice, documents specifying the cost of transport, insurance documents, C/Os (if any), payment documents (if any), documents about the customs valuation method prescribed in Circular No. 39/2015/TT-BTC or this Circular (01 photocopy); appoint the declarant’s legal representative or an authorized person to attend the consultation, who has the responsibility to provide explanation for the declared values at the request of the customs authority;

b.3) The consultation record must be signed by all parties.

c) Method of consultation: direct consultation;

d) Within 30 days from the registration date o the customs declaration, the export or import declaration;

dd) Processing consultation result:

dd.1) If the declarant concurs with the value or method applied by the customs authority, the customs authority shall carry out the inspection and issue the customs value notice. Within 05 working days from the consultation date, the declarant shall make the additional declaration. If the declarant makes additional declaration by the aforementioned deadline specified in the customs value notice, the customs authority shall grant customs clearance and impose penalties (if violations are found). If the declarant fails to make additional declaration by the deadline or the additional declaration is not conformable with the customs value notice, the customs authority shall impose tax in accordance with the Law on Tax administration in order to grant customs clearance and impose penalties (if violations are found);

dd.2) If the customs authority rejects the declared value after the consultation, the customs authority shall issue the customs value notice and request the declarant to make additional declaration within 05 working days from the ending date of the consultation. If the declarant makes the additional declaration by the aforementioned deadline specified in the customs value notice, the customs authority shall grant customs clearance and impose penalties (if violations are found). If the declarant fails to make additional declaration by the deadline or the additional declaration is not conformable with the customs value notice, the customs authority shall impose tax in accordance with the Law on Tax administration in order to grant customs clearance and impose penalties (if violations are found).

The declared value of exports or imports will be rejected in the following cases:

dd.2.1) One of the cases mentioned in Point a Clause 3 of this Article;

dd.2.2) The declarant fails to declare or correctly declare the actual price that was paid or will be paid; the elements relevant to customs valuation specified in Article 6, Article 13 and Article 15 of Circular No. 39/2015/TT-BTC;

dd.2.3) Information provided by the declarant after inspection is found incorrect, the documents provided are found forged or illegitimate;

dd.2.40 The declarant fails to provide the evidence or documents specified in Point b.2 of this Clause for the customs authority without acceptable explanation; fails to attend the consultation without acceptable explanation; the person who attends the consultation is not the declarant’s legal representative or does not have a letter of attorney; the declarant fails to sign the consultation record in accordance with Point b.3 of this Clause;

dd.2.5) Information provided by the exporter or the exporter’s representative about the imports; information provided by the seller or manufacturer reveals that the declared value is not true;

dd.2.6) The declarant’s explanation does not match the customs dossier or the documents specified in Point b.2 of this Clause.

dd.3) If the basis for the customs authority to reject the declared value prescribed in Appendix dd.2 of this Clause is not solid, the customs authority shall accept the values declared by the declarant, issue the customs value notice and grant customs clearance as prescribed.

5. During rejection of the declared value, customs valuation and tax imposition prescribed in this Article, the customs authority shall follow instructions in Article 13, Article 15 and Article 16 of Circular No. 39/2015/TT-BTC if they are not followed or correctly followed by the declarant.

6. Reuse of consultation result

a) Requirements: Information or data serving inspection and determination of customs value of the exports or imports are the same as those of identical or similar goods whose consultation result is already available;

b) The declarant shall request the customs authority to reuse the consultation result for the next export or import by the deadline for completion of customs procedures through the e-customs system or in the notice of doubtful declare value;

c) the customs authority shall verify information and notify the result through the e-customs system or in writing (in case of physical declarations).”

15. To add the Article 25a the Article 25 as follows:

 “Article 25a. Rules on and methods of customs valuation applied to exports

1. Rules: Customs value is the selling price of goods up to a checkpoint of export, excluding international insurance premium (I), international freight (F), determined according to methods of customs valuation prescribed in Clause 2, Clause 3, Clause 4, Clause 5 of this Article, in descending order of precedence and stop at the method when the customs value is successfully determined.

2. The selling price of goods up to checkpoint of export

a) The selling price of goods up to checkpoint of export is the price of good stated in the sales contract or commercial invoice and other costs relating to exports, up to the checkpoint of export in accordance with documentary evidence of these costs, not included in the selling price of goods;

b) Costs not included in the selling price of goods;

b.1) Inland freight and costs incurred in transport of exports up to the checkpoint of export, including loading and unloading costs to the checkpoint of export;

b.2) Insurance cost of exports up to checkpoint of export (if any);

b.3) Other costs relating to exports, including container freight station fee;

b.4) If the costs as provided in Point b.1, b.2, b.3 of this Clause are inclusive of VAT paid in Vietnam, the VAT shall be excluded from the customs value of exports if the proof of VAT payment is available.

c) Rules of cost allocation:

The costs set out in Point b of this Clause shall be determined for every kind of export goods. If the consignment comprises a broad range of goods but the costs are not assigned for each kind of goods, they shall be allocated using one of the following methods:

c.1) According to the selling price of each kind of goods;

c.2) According to weight or volume or quantity of each kind of goods.

d) Documents on customs valuation according to the selected method, each document is enclosed with its photocopy, including:

d.1) Sales contract, commercial invoice;

d.2) Proof of costs associated with exports up to checkpoint of export (if any);

d.3) Other documents proving the customs valuation declared by customs declarant (if any).

3. The selling price of identical or similar exports stated in customs value database

a) The customs value, in this method, shall be based on the selling price of identical or similar exports stated in customs value database, after adjusting it to the selling price of goods up to checkpoint of export at the in the nearest time compared to the date of registration of export declaration of consignment undergoing customs valuation;

b) Cases need adjustments:

b.1) Difference in distances;

b.2) Difference in modes of transport.

c) Application conditions:

c.1) The customs value of exports shall be determined according to this method provided that the identical or similar exports declared by the declarant as prescribed in Clause 2 of this Article have been approved or determined by the customs authority as prescribed in one of the methods prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND-CP.

c.2) The adjustments upon difference in distances or mode of transport shall be made provided that objective and quantifiable documents are available.

c.3) If more than one selling price of identical or similar exported good is found, the lowest of such value shall be determined as customs value, except for customs value of identical or similar consignments which are doubtful about declared value as prescribed in Point b.4 Clause 3 Article 25 hereof.

d) Documents on customs valuation according to the selected method, each document is enclosed with its photocopy, including:

d.1) Export customs declaration of identical or similar exports;

d.2) Transport contract or document indicating the freight of identical or similar exports (if it is adjusted);

d.3) Other documents in connection with customs valuation using this method.

4. Selling price of identical or similar exports in Vietnamese market

a) Customs value of exports, in this method, shall be determined according to selling price of identical or similar exports on the Vietnamese market stated in the sale invoice at the nearest time to the registration date in the export customs declaration of the consignment in question plus inland freight and other costs associated with the exports up to the checkpoint of export, less VAT paid in Vietnam;

b) Application conditions:

b.1) The selling price of identical or similar goods in Vietnamese market must be indicated in accounting records and vouchers that are legal, available and recorded in accordance with accounting standards in Vietnam. If more than one selling price is found at a time, the value with greatest quantity of goods sold shall prevail;

b.2) The deduction of VAT or addition of freight or other related costs shall only be made of equivalent documents are objective and quantifiable.

d) Documents on customs valuation according to the selected method, each document is enclosed with its photocopy, including:

c.1) Sales invoice prescribed by the Ministry of Finance;

c.2) Documents justifying inland freight, cost incurred in customs valuation as provided in Point a Clause 4 of this Article.

5. Selling price of exports collected, aggregated, classified as prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND-CP:

a) The customs value of exports in this method shall be determined as follows:

a.1) Flexibly apply methods of customs valuation prescribed in Clauses 2, 3, 4 of this Article by expanding definition of identical or similar goods under the provisions of Point b.4.5 Clause 3 Article 25 of this Circular to determine customs value;

a.2) If the customs value cannot be determined under the provisions of Point a.1 of this Clause, the source of information prescribed in Article 25 of Circular No. 39/2015/TT-BTC, adjusted to the selling price up to the checkpoint of export of exports in question. The adjustment method is specified in the Points b and c of this Clause;

a.3) If the customs value cannot be determined as prescribed in Point a.2 of this Clause, the value determined by a valuation agency shall be used as per the law.

b) Application conditions:

b.1) The adjustments shall be made provided that there are objective and quantifiable documents;

b.2) If more than one selling price is found after the adjustment, the lowest value shall be used; the customs value of identical or similar goods doubtful about the declared value prescribed in Point b.4 Clause 3 Article 25 of this Circular to determine the customs value.

d) Documents on customs valuation according to the selected method, each document is enclosed with its photocopy, including: Documents in connection with customs valuation using this method.

6. If the exports do not go with a sales contract or commercial invoice, the declared value shall be the customs value. If there are grounds to determine that the declared value is not appropriate, the customs authority shall determine the customs value according to the rules and methods prescribed in this Article.”

16. To amend Article 27 as follows:

a) To amend the title of Article 27 as follows:

 “Article 27. Inspection of goods origins, implementation of tax policies, application of notification of prior determination result”

b) To amend Clause 2, Clause 3 and Clause 5  and add Clause 6 after Clause 5:

 “2. Inspect the basis for determining goods not subject to tax if the declarant declares that goods are not subject to export/import duty, safeguard duty, anti-dumping duty, countervailing duty, VAT, excise tax or environmental protection tax.

3. Inspect the basis for determining goods eligible for tax recession or tax cancellation if so declared.

5. Inspect and verify information on the notification of prior determination result with documents and the actual shipment of exports/imports if the exports/imports must undergo document inspection or physical inspection of goods. If the goods do not match the notification of prior determination result, their codes, origins, and customs values shall be verified as prescribed.

6. Inspection and determination of goods origins shall comply with Circulars of the Minister of Finance on determination of origins of exports and imports.”

17. To amend Clause 2 Article 28 as follows:

 “2. Use of a single license for multiple export/import shipments

a) While following procedures for the first export/import shipment, according to the physical license submitted by the declarant or information on the electronic customs declaration issued through the National Single-window Information Portal, the customs official where the declaration is registered shall update information on the license on the e-customs system in order to monitor the quantity of goods exported/imported;

b) If this function is not available on the e-customs system:

According to the document certifying the quantity of licensed goods (if the license is issued through the National Single-window Information Portal) issued by the General Department of Customs or the physical license, the Sub-department of Customs shall issue the monitoring note form No. 05/TDTL/GSQL in Appendix V hereof and … . Give the monitoring note and 01 photocopy of the physical license (if any) to the declarant, which will be used for the next shipments.

After entire quantity of goods on the license has been exported/imported, the Sub-department of Customs where the procedures for export/import of the last shipment are completed shall issue a confirmation and retain the monitoring sheet together with the customs dossier.”

18. To amend the Article 29 as follows:

 “Article 29. Physical inspection of goods

1. Imports shall be inspected while they are being unloaded from the means of transport to the warehouse, depot, port, or within the area of the checkpoint of import; exports shall be inspected after they have been granted customs clearance and gathered within the area of the checkpoint of export

a) Inspection of goods shall be carried out with scanners or other devices. If an inspection prescribed n Point c Clause 2 Article 34 of the Law on Customs must be carried out, the Sub-department of Customs at the checkpoint shall carry out the physical inspection with the presence of representatives of the representative of the transporter, the provider of port/storage services, the regulatory body of the seaport, international airport, or the Border Guard;

b) Responsibilities of the Sub-department of Customs at the checkpoint:

b.1) Notify the carrier and the warehousing service provider of the list of shipments to be inspected;

b.2) Carry out inspections as prescribed in Point a of this Clause;

b.3) Issue an inspection record bearing signatures of the parties mentioned in Point a of this Clause;

b.4) Pay the costs related to the inspection of goods.

c) Responsibilities of the carrier, warehousing service provider:

c.1) Complete necessary procedures in order to bring goods to the inspection location of the customs authority;

c.2) Facilitate the transport of goods to the inspection location as requested by the customs authority;

c.3) The warehousing service provider shall provide separate depot area or employ electronic port management system to determine the locations of goods that need to undergo physical inspection during customs procedures;

c.4) Witness and sign the inspection record.

d) Processing of results of inspection of imports while they are being unloaded from the means of transport to the warehouse, depot, port, or checkpoint of import:

d.1) If no violations are found during the inspection, the unit assigned to inspect goods using scanners shall update the inspection result on the e-customs system.

The Sub-department of Customs where the import declaration is registered shall use the inspection result to complete customs procedures as prescribed;

d.2) If violations are found during the inspection, the unit assigned to inspect goods using scanners shall update the inspection result on the e-customs system; inform and cooperate with the warehousing service provider in arranging a separate storage for the shipment; cooperate with the Sub-department of Customs where the customs declaration is registered in carrying out physical inspection of goods while the declarant is following customs procedures.

dd) Processing results of inspection of exports that have been granted customs clearance and gathered within the checkpoint of export

dd.1) If no violations are found during the inspection, the Sub-department of Customs at the checkpoint shall update the inspection result on the e-customs system and monitor exports as prescribed;

dd.2) If violations are found, the Sub-department of Customs at the checkpoint shall cooperate with the warehousing service provider in arranging a separate storage for the shipment; update the inspection result on the e-customs system, request the declarant to open the shipment for physical inspection and take appropriate actions as prescribed.

Pursuant to regulations of law on customs, in consideration of requirements for management of each warehouse, depot, port, and checkpoint, availability of scanners and other devices, the Director of the General Department of Customs shall organize the inspection of imports while they are being unloaded from the means of transport to the warehouse, depot, port, and checkpoint of import, inspection of exports that are granted customs clearance and gathered within the checkpoint of export.

2. Physical inspection of export/import shipments while following customs procedures at the Sub-department of Customs at the checkpoint:

a) With regard to import shipments that are required to undergo physical inspection and have undergone inspection as prescribed in Clause 1 of this Article, the customs official may use the result of scanning during movement of goods from the vehicle to the warehouse/depot/checkpoint of import to complete customs procedures.

If violations are found by the scanner or other devices, the shipment shall undergo physical inspection;

b) With regard to import shipments that are required to undergo physical inspection but have not undergone inspection as prescribed in Clause 1 of this Article:

b.1) If the Sub-department of Customs has a container scanner, it shall be used for physical inspection, unless the container scanner is not working, goods are not suitable for scanning, goods must undergo physical inspection by customs officials as instructed by the General Department of Customs, or the quantity of goods to be scanned exceeds the capacity of the scanner or the handling capacity of the port/warehouse/depot where the scanner is located.

The customs official shall check the image, information on the customs declaration, and other information obtained at the time of inspection to analyze, assess the image, and give a conclusion. All of the images shall be stored in the scanner system as prescribed; scanned images shall be printed from the e-customs system and enclosed with the physical customs dossier (if any).

If the scanning result indicates that there are violations and goods must undergo physical inspection, the customs official that operates the scanner shall submit a report and request for physical inspection;

b.2) If the Sub-department of Customs does not have a container scanner, physical inspection of goods shall be carried out by customs officials. The inspection shall be carried out as follows:

b.2.1) Responsibilities of the Sub-department of Customs:

According to information about the goods available at the time of inspection, information on the customs declaration and the customs dossier, the Director of Sub-department of Customs shall decide the method and level of physical inspection in accordance with Clause 2 through 4 Article 29 of Decree No. 08/2015/ND-CP, Clause 2 Article 10 of this Circular and appoint one or several customs official to carry out the physical inspection.

If a shipment is inspected by more than one customs official, the Director of the Sub-department of Customs shall appoint a person in charge of updating the inspection result on the e-customs system;

b.2.2) Responsibilities of the customs official:

According the method and level of physical inspection decided by the Director of the Sub-department of Customs and information about the goods, the customs official shall inspect part of the goods according to the inspection ratio and take responsibility for such goods.

If more than one customs official is appointed to carry out the physical inspection, the person in charge shall update the inspection result on the e-customs system.

3. Physical inspection of goods transported to an inspection site of the Sub-department of Customs where the declaration is registered or a concentrated inspection site of the Customs Department where the declaration is registered or an inspection site within the premises of the work or factory.

a) If no violations are found after the shipment is scanned as prescribed in Clause 1 of this Article, the result may be used for deciding customs clearance of goods as prescribed;

b) If violations are found after scanning as prescribed in Clause 1 of this Article, the Sub-department of Customs where the goods are stored shall seal the goods and request the declarant to transport them to the Sub-department of Customs where the customs declaration is registered for physical inspection;

c) If goods have not been scanned as prescribed in Clause 1 of this Article, the inspection shall be carried out in accordance with Point b Clause 2 of this Article.

4. Inspection of goods quantity

According to the customs declaration, result of physical inspection of goods or analysis result given by an customs inspection authority (if any) or by a provider of analysis services provided by the declarant (if any), the customs authority shall determine the weight of exports or imports.

If the customs official who carries out the physical inspection of goods is not able to verify the accuracy of the declared weight of goods, a provider of analysis services shall be requested to run analysis. The customs authority shall decide whether to grant customs clearance according to the conclusion given by the provider of analysis services.

5. Physical inspection meant to determine goods names, codes, customs value, origins and whether goods are new or used shall comply with provisions of Articles 24, 25 and 27 of this Circular.

In the cases where the customs authority is not able to verify the accuracy of the declaration, it shall follow instructions in Clause 5 Article 29 of Decree No. 08/2015/ND-CP, which is amended by Decree No. 59/2018/ND-CP.

6. With regard to goods with special storage requirements that cannot undergo on-site physical inspection, the Director of Sub-department of Customs shall decide to move such goods to another location that satisfy their special storage requirements to carry out the physical inspection, or decide the customs clearance according to the analysis result.

7. With regard to a means of transport that has completed exit procedures, if its owner signs a sale contract with a foreign party (which states that the port of destination is overseas), the export declaration shall be registered at the Sub-department of Customs where exit procedures are completed. Documents proving that the means of transport has completed exit procedures shall be sent to the said Sub-department of Customs. In this case, physical inspection of goods is exempt.

8. With regard to temporarily imports that cannot be sealed by the customs, goods temporarily imported or temporarily exported with other time limits or not subject to customs sealing as prescribed in Article 50 of this Circular, the customs official shall describes the goods names, quantity, categories, symbols, origins (if any), or take pictures of goods and enclosed them with the customs dossier when carrying out inspection. If the goods must undergo document inspection or physical inspection while following procedures for re-export or re-import, the customs official shall compare the goods with description in the customs dossier kept by the customs authority in order to determine whether the re-exported or re-imports are the same as those temporarily imported or temporarily exported.

9. Physical inspection of goods requested by the Sub-department of Customs where the customs declaration is registered

Physical inspection of goods in this Clause only applies to bulk cargo and imports serving inward processing or export manufacturing and goods imported by export processing enterprises. To be specific:

a) After receiving the request from the Sub-department of Customs where the customs declaration is registered through the e-customs system, the Sub-department of Customs where goods are stored shall carry out the physical inspection. If the two Sub-departments of Customs are not connected to the e-customs system, the Sub-department of Customs where the customs declaration is registered shall:

a.1) Issue 02 copies of the notice of inspection result (form No. 06/PGKQKT/GSQL in Appendix V hereof; 02 copies of the request for physical inspection of (form No. 07/PDNKT/GSQL in Appendix V hereof) and enclose the original customs declaration (in case of physical declaration);

a.2) Seal the documents mentioned in Point a.1 of this Clause and request the declarant to submit them to the Sub-department of Customs where goods are stored.

b) The declarant shall register the time and location of inspection with the Sub-department of Customs where the goods are stored;

c) According to the inspection result given by the Sub-department of Customs where the goods are stored, the Sub-department of Customs where the declaration is registered shall update the result on the e-customs system and decide whether to grant customs clearance or allow goods to be put into storage.”

19. To amend Article 30 as follows:

 “Article 30. Further actions after customs inspection result is given

1. If the result of document inspection of physical inspection of goods matches the declaration content:

a) For goods in storage: follow instructions in Article 32 of this Circular;

b) For goods eligible for conditional customs clearance: follow instructions in Article 33 of this Circular;

c) For goods eligible for customs clearance: follow instructions in Article 34 of this Circular.

2. If the result of document inspection of physical inspection of goods does not match the declaration content, except for the cases in Clause 3 of this Article, the customs authority shall impose penalties (if violations are found) and request the declarant to make additional declaration according to the inspection result through the e-customs system:

a) If the declarant concurs with the inspection result given by the customs authority, the declarant shall make additional declaration as requested by the customs authority in accordance with Article 20 of this Circular;

b) If the declarant does not concur with the inspection result or fails to make additional declaration within 05 working days from the day on which it is requested by the customs authority as prescribed in Point a.1 Clause 2 Article 20 of this Circular:

b.1) The declared value will be rejected in accordance with Article 25 of this Circular if the basis for rejection is solid;

b.2) If the declarant does not concur with the categorization result or analysis result enclosed with codes of goods, the declarant shall send a written request for sample separation to the analyzing unit. The customs authority shall separate the samples and issue form No. 08a/BBTM/GSQL in Appendix V hereof. hereof.

Within 30 working days from the date of sample separation, the declarant shall send the analysis result to the customs authority for consideration. If the declarant fails to submit the analysis result by the aforementioned deadline, the customs authority shall use the initial categorization result or analysis result to carry on the procedures.

If the customs authority does not concur with the analysis result submitted by the declarant, follow instructions in Clause 2 Article 30 of Decree No. 08/2015/ND-CP.

b.3) In other cases:

b.3.1) If the goods have not been released from the CCA: suspend customs procedures and inform the declarant through the e-customs system or in writing (in case of physical declarations);

b.3.2) If the goods have been released from the CCA, the customs authority shall impose taxes and penalties in accordance with applicable regulations.

3. If violations are found during document inspection or physical inspection, the Sub-department of Customs where the declaration is registered shall impose penalties or request a competent authority to impose penalties if the case exceeds its competence. If the goods have to be re-exported or destroyed, the registered declaration shall be cancelled in accordance with Article 22 of this Circular, unless import is permitted within a specific period of time by a competent authority as specified in Clause 2 Article 22 of Decree No. 127/2013/ND-CP, which is amended by Clause 19 Article 1 of Decree No. 45/2016/ND-CP.

4. In the cases where a physical declaration has to be made because of a problem in the e-customs system, the customs official shall update on the e-customs system information on the customs declaration, tagging result, method and level of inspection, whether the goods are granted customs clearance or put into storage or moved to another custom post outside the checkpoint area.”

20. To amend Clause 2, Clause 3 and Clause 4 of Article 31 as follows:

 “2. Sampling

a) Sampling requested by the declarant to facilitate customs declaration process:

a.1) Responsibilities of the declarant:

a.1.1) Inform the Sub-department of Customs where the goods are stored of the request for sampling by completing and submitting form No. 16 in Appendix II hereof through the e-customs system;

a.1.2) After the sampling is approved by the customs authority through the e-customs system, the declarant shall take samples from the import shipment under supervision by the customs authority. The declarant may obtain a sufficient quantity of samples to facilitate the customs declaration process.

The samples taken by the declarant shall be included in the total quantity of goods during inspection by the customs authority.

a.2) Responsibilities of the Sub-department of Customs where goods are stored:

a.2.1) The Director of the Sub-department of Customs shall appoint a customs official to supervise the sampling by the declarant;

a.2.2) The supervising customs official shall give a confirmation on 01 copy of the request for sampling and update the sampling result of the e-customs system.

b) Exports and imports that have to be sampled to serve customs inspection or analysis:

b.1) Sampling of imports for analysis or categorization shall comply with provisions of Circular No. 14/2015/TT-BTC;

b.2) Exports and imports that have to be sampled to serve customs inspection or analysis:

b.2.1) Samples shall be taken where the goods are stored within the CCA or premises of the work or factory as prescribed in Article 102 of this Circular;

b.2.2) Samples must be taken in the presence of the goods owner, representative of the customs authority, the analyzing unit (if any). A sampling record (form No. 08/BBLM/GSQL in Appendix IV hereof) shall be issued.

3. Supervision of sampling serving specialized inspection in the CCA

a) An official of the inspecting authority shall directly take samples and issue the sampling record in accordance with relevant laws;

b) On the basis of the sampling time and location and the goods to be sampled, the declarant shall submit a sampling notification (form No. 17 in Appendix II hereof) through the e-customs system to the Sub-department of Customs where the goods are stored;

c) The Sub-department of Customs where goods are stored shall supervise the sampling on the basis of risk management;

d) If the sampling is requested by a specialized inspecting authority and the goods have to undergo physical inspection at the border checkpoint or goods inspection site, the customs authority shall carry out the physical inspection at the same time as the sampling by the inspecting authority, except for goods that have to undergo risk analysis before import into Vietnam and other cases in which goods must be moved to a specific inspection site due to technical requirements.

4. Sampling techniques, retention, return and destruction of samples taken to serve customs inspection or analysis shall comply with Circular No. 14/2015/TT-BTC.”

21. To amend Clause 3, Clause 5 and Clause 6 of Article 32 as follows:

 “3. Goods having to undergo quality inspection and food safety inspection

Goods have to undergo quality inspection or food safety inspection must be retained at the border checkpoint, ICD, bonded warehouse or a location where exports and imports are gathered, inspected and supervised, except for the following cases:

a) A specialized inspecting authority request that the goods must be moved to a specific inspection site, in which case:

a.1) The declarant shall send the request for transport of the goods to the inspection site (form No. 18 in Appendix II hereof) together with 01 photocopy of the specialized inspection form which is confirmed by the inspecting authority to the Sub-department of Customs where the declaration is registered through the e-customs system (not required if the inspection is carried out through the National Single-window Information Portal).

In case of a physical declaration, the declarant shall complete and send form No. 09/BQHH/GSQL in Appendix V hereof and 01 photocopy of the specialized inspection form which is confirmed by the inspecting authority to the Sub-department of Customs where the declaration is registered;

a.2) Within 01 working hour after the declarant’s request is received through the e-customs system, the Sub-department of Customs shall sent the declarant through the e-customs system a permission for transport of the goods to the inspection site.

b) If the declarant wishes to take goods to the declarant’s storage:

b.1) The declarant shall send the following documents through the e-customs system to the Sub-department of Customs where the declaration is registered:

b.1.1) The request for permission to move goods to storage (form No. 18 in Appendix II hereof);

b.1.2) The specialized inspection form which is confirmed by the inspecting authority: 01 photocopy

 (not required ff the inspection is carried out through the National Single-window Information Portal);

b.1.3) The sampling record certified by the inspecting authority in case of sampling at the border checkpoint: 01 photocopy;

b.1.4) Documents proving that the location where goods are stored has a specific address and is well isolated to protect the status quo of goods as prescribed in Point b Clause 3 Article 33 of Decree No. 08/2015/ND-CP:

b.1.4.1) If goods are stored at the declarant’s registered premises or factory according to the business registration certificate: 01 photocopy of the floor plan of the storage area which indicates that the storage is enclosed with hard fences;

b.1.4.2) If the inspection site is the premises or factory that is recognized by the Director of the Customs Department of the province prescribed in Article 102 of this Circular: 01 photocopy of the recognition decision.

b.1.4.3) For other storage locations: 01 photocopy of each document proving the right to use the storage area prescribed in Clause 2 Article 3 of Circular No. 84/2017/TT-BTC.

The declarant is only to required to submit the documents mentioned in Point b.1.4 of this Clause when requesting permission to move goods into storage for the first time.

b.2) Within 02 working hours after the declarant’s request is received through the e-customs system and the declarant is not one of the enterprises that are not permitted to put the goods into storage prescribed in Clause 6 of this Article, the Sub-department of Customs where the declaration is registered shall grant the permission for movement of goods into storage on the e-customs system.

c) The declarant is legally responsible for the transport and preservation of status quo of goods until the customs authority concludes that goods satisfy import requirements and issue a decision on customs clearance or conditional customs clearance. After the goods reaches the inspection site or storage area, the declarant shall send the customs authority a notification through the e-customs system (form No. 19 in Appendix II hereof). If such a notification is not sent by the declarant by the deadline mentioned in form No. 18 in Appendix II hereof (except in force majeure events), the declarant’s next shipments must not be moved into storage until the previous shipment is certified by the customs authority that it has been moved into storage properly.

In a force majeure event in which goods cannot be moved to the inspection site or storage area by the deadline registered with the customs authority, the declarant shall implement every measure necessary for maintaining the status quo of goods and immediately notify the customs authority through the hotline specified in the website of the General Department of Customs. In the cases where it is not possible to immediately notify the customs authority, the declarant may notify the police authority, the border guard or the coastguard, whichever is available, and notify the customs authority later.

If a specialized inspecting authority requests that goods must be installed and put into storage to serve specialized inspection during the storage period, the declarant shall send a written notification to the Sub-department of Customs where the declaration is registered before installation and operation. According to the declarant’s notification, the Sub-department of Customs shall supervise on the basis of risk management principles; the supervising customs official at the installation or operation site (if any) shall issue a record on installation and operation of the goods. After the inspection is done, the declarant is legally responsible for the protection of the status quo of goods until there is a conclusion that the goods satisfy import requirements and the customs authority issues a decision on customs clearance or conditional customs clearance.

5. Inspection of goods preservation

a) Responsibilities of the declarant:

a.1) If the goods are moved into storage as requested by the declarant, submit the inspection result to the Sub-department of Customs where the customs declaration is registered within 30 days from the day on which goods are put into storage, unless the inspection result has been sent to the customs authority by the inspecting authority as prescribed in Clause 2 Article 33 of Decree No. 08/2015/ND-CP or the inspection is extended and such extension is confirmed by the inspecting authority;

a.2) Present the goods in storage the customs authority to inspect on request;

b) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

b.1) Inspect preservation of goods in the following cases:

b.1.1) No inspection result is received after 30 days from the first date of storage or no confirmation of extended inspection period is sent from the inspecting authority. The declarant must not move the next shipments into storage pending inspection of the previous shipment;

b.1.2) There is information that the imports are not preserved properly or not moved into storage by the registered deadline;

b.1.3) The registered storage location has not been inspected and certified by the customs authority in accordance with Point b Clause 3 Article 33 of Decree No. 08/2015/ND-CP. Within 30 days from the day on which the first shipment is permitted to be moved into storage, the Sub-department of Customs where the declaration is registered shall organize the inspection and update the result on the e-customs system. If the storage area is located outside the province of the Customs Department where the declaration is registered, the Sub-department of Customs where the declaration is registered shall organize the inspection or request a Customs Department that has available storage area to organize the inspection.

If the storage area does not satisfy the requirements specified in Clause 3 Article 33 of Decree No. 08/2015/ND-CP, the customs authority shall carry out physical inspection of the entire shipment and take appropriate actions. The declarant must not move the next shipments into storage.

b.2) The customs official shall issue an inspection record at the end of the inspection. If the status quo of the goods is not maintained, the storage area does not satisfy the requirements specified in Point b.1.4 Clause 3 of this Article, or no inspection result is given without a confirmation of extended inspection period by the inspecting authority, issue a customs offense record and take appropriate actions as prescribed by law;

b.3) Update the list of violating enterprises that are not permitted to move their goods into storage as prescribed in Clause 6 of this Article on the e-customs system.

c) The Customs Department of the province where the storage area is located shall appoint an affiliated unit to inspect the preservation of goods at the request of the Sub-department of Customs where the declaration is registered according to information on the e-customs system.

6. Cases in which goods must not be moved into storage

If violating regulations of law on moving goods into storage, in addition to facing penalties prescribed by law, the declarant will be banned from moving goods into storage for:

a) 01 year from the day on which the violation record is issued by the customs authority if the status quo of goods is not maintained, goods are stored at a location other than that registered with the customs authority, or the storage area does not satisfy the requirements specified in Point b.1.4 Clause 3 of this Article;

b) for 06 months from the penalty imposition date if inspection result is not submitted by the deadline specified in Point a.1 Clause 5 of this Article.”

22. To amend the Article 34 as follows:

 “Article 34. Customs clearance

1. Customs clearance of goods shall be granted in accordance with Article 37 of the Law on Customs and Clause 2 Article 32 of Decree No. 08/2015/ND-CP.

2. Decision on customs clearance

a) If the inspection result is satisfactory, the e-customs system shall automatically check the fulfillment of tax liabilities and decide whether to grant customs clearance;

b) If the e-customs system fails to perform such check, the declarant shall submit 01 photocopy of every document proving fulfillment of tax liabilities (receipt for payment to state budget, guarantee documents, etc.) to the Sub-department of Customs where the declaration is registered, which will verify and confirm fulfillment of tax liabilities and consider granting customs clearance;

Customs officials shall verify and confirm fulfillment of tax liabilities in accordance with Article 24 of Circular No. 184/2015/TT-BTC.

c) For physical declarations: the customs authority where the declaration is registered shall decide whether to grant customs clearance on the physical declaration.”

23. To amend the Article 39 as follows:

 “Article 39. Safeguard duty, anti-dumping duty, countervailing duty

1. Basis for tax calculation:

a) Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-dumping duty or countervailing duty;

b) Dutiable values of each article that applies safeguard duty, anti-dumping duty or countervailing duty;

c) Rate of tax on each article shall be prescribed b the Ministry of Industry and Trade.

2. Method for tax calculation:

a) Proportional tax:

Safeguard duty, anti-dumping duty or countervailing duty=Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-dumping duty or countervailing dutyxDutiable value of an itemxRate of safeguard duty, anti-dumping duty or countervailing duty

b) Fixed tax:

Safeguard duty, anti-dumping duty or countervailing duty=Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-dumping duty or countervailing dutyxSafeguard duty, anti-dumping duty or countervailing duty on each item

3. The time for tax calculation is specified in Article 35 of this Circular.

4. Safeguard duty, anti-dumping duty or countervailing duty is imposed upon exports, the values of exports on which excise tax or VAT tax is imposed are inclusive of the safeguard duty, anti-dumping duty or countervailing duty.

5. Payment and collection of safeguard duty, anti-dumping duty and countervailing duty

a) Safeguard duty, anti-dumping duty and countervailing duty under a provisional decision on imposition of safeguard duty, anti-dumping duty or countervailing duty issued by the Ministry of Industry and Trade shall be paid to the deposit account at State Treasury of the customs authority where the declaration is registered.

b) In the cases where the Minister of Industry and Trade issues the official decision on imposition of safeguard duty, anti-dumping duty or countervailing duty, the amounts paid under the provisional decision shall be transferred by the customs authority to state budget.

6. Handling overpaid safeguard duty, anti-dumping duty and countervailing duty

If the amount of safeguard tax, anti-dumping tax, or countervailing tax paid under the provisional decision of the Ministry of Industry and Trade that is in excess of the amount payable under the official decision shall be refunded to the taxpayer.

Procedures for refunding overpaid duties are specified in Article 131 and Article 132 of this Circular.

7. Procedures for declaration, collection, payment and refund of safeguard duty, anti-dumping duty and countervailing duty are the same as those of import duties prescribed by regulations of law on export and import duties and relevant laws.”

24. To amend Clause 2 and Clause 3 of Article 43 as follows:

 “2. While following customs procedures for export or import, the taxpayer shall submit the physical or electronic letter of guarantee issued by a credit institution to the customs authority The letter of guarantee shall have bank guarantee as prescribed by the Law on credit institutions and satisfy the following requirements:

a) Name, address, phone number, taxpayer ID number of the credit institution and its code of guarantee-issuing credit institution issued by the State bank;

b) Name of the taxpayer’s or the taxpayer’s representative (an organization or individual), the taxpayer’s address, phone number and taxpayer ID number;

c) Guarantee amount:

c.1) For separate guarantee, the guarantee amount equals (=) to the amount of tax payable on 01 customs declaration;

c.2) For joint guarantee, the guarantee amount equals (=) to the amount of tax payable on several customs declarations over a specific period of time.

d) Guarantee period:

d.1) The separate guarantee period written on the guarantee letter applying to 01 customs declaration must not exceed the time limit specified in Clause 1 Article 9 and Point dd Clause 9 Article 16 of the Law on Export and import duties;

d.2) The joint guarantee period applies to each customs declaration written on a guarantee letter that applies to at least 02 customs declarations must not exceed the time limit specified in Clause 1 Article 9 and Point dd Clause 9 Article 16 of the Law on Export and import duties;

dd) The guarantee period begins on the effective date of the guarantee letter and ends when the amount of guaranteed tax, late payment interest and fines (if any) have been fully paid to state budget or the goods have been re-exported;

e) The credit institution granting the guarantee shall assume responsibility over the guarantee period.

3. The content of the guarantee letter must comply with provisions of Clause 2 of this Article.

a) If the guarantee letter is not satisfactory:

a.1) For electronic guarantee letters: the customs authority shall send a rejection through the customs electronic payment portal;

a.2) For physical guarantee letters: the customs authority shall send a written rejection (form No. 04/TBBLT/TXNK in Appendix VI hereof) to the taxpayer.

b) If the taxpayer fails to fully pay the guaranteed tax by the end of the guarantee period, the customs authority shall request the taxpayer and the credit institution (the guarantor) to fully pay the tax and late payment interest by sending form No. 19/TB-TTN-TCN1/TXNK and form No. 20/TB-TTN-TCN2/TXNK in Appendix VI hereof.

If the guarantor fails fulfill its obligations, the customs authority shall reject guarantee of the next shipments and send notify other banks and customs units nationwide in writing or through the e-customs system by sending form No. 04/TBBLT/TXNK in Appendix VI hereof, and request the taxpayer to fully pay tax and late payment interest.”

25. To amend the Article 44 as follows:

 “Article 44. Locations and methods of tax payment

Locations and methods of tax payment shall comply with provisions of Circular No. 184/2015/TT-BTC.”

26. To amend the Article 45 as follows:

 “Article 45. Collection and payment of customs fees and transit fees

1. Customs fees, transit fees (hereinafter referred to as “customs fees”) payers, collection, management and use thereof shall comply with provisions of Circular No. 274/2016/TT-BTC.

2. Consolidation of statements of collected fees

Customs Departments of provinces and State Treasury shall compare the collected customs fees monthly and include them in the annual government budget statement.

The General Department of Customs shall consolidate statements of collected customs fees as prescribed.

3. Collection of outstanding customs fees shall not be enforced by customs authorities. Declarants have the responsibility to fully pay customs fees by the deadline prescribed in Circular No. 274/2016/TT-BTC.

4. Management, monitoring of customs fees (if any) on the Concentrated Accounting System:

a) When receiving the statement from the authorized collector, the Sub-department of Customs where customs procedures are followed must carefully check the amounts of customs fees collected and transferred to its deposit account at a State Treasury, compare them with the practical payment confirmed by the State Treasury. In case of any difference between the statement sent by the authorized collector and the amount confirmed by the State Treasury, a record must be made to determine the reasons and accountability;

b) According to the amount of customs fees collected and transferred to the customs authority by the authorized collector, receipts of payment to state budget, and confirmation of payment made by the State Treasury, the customs authority shall record the amount of customs fees collected and receivable in order to take appropriate actions.”

27. To amend the Article 48 as follows:

a) To amend Point c.2.2.2 of Clause 6 as follows:

 “c.2.2.2) In case of repurposing of part of the goods of the same category on different customs declarations or on the first export or import declaration on which tax has been calculated, the tax imposed shall be the average tax determined as follows:

Imposed tax=Total tax on goods of the same category on the customs declarationsxQuantity of repurposed goods
Total goods on the customs declarations

The deadline for paying imposed tax and late payment interest is the same as that for paying tax on the latest customs declaration.

If the first customs declaration does not specify tax or tax calculation basis, the customs authority shall impose tax according to the quantity, category and taxable values of goods, tax rates, exchange rates and tax calculation methods applicable when tax is imposed. The deadline for payment of imposed tax shall comply with Clause 5 Article 42 of this Circular.”

b) To amend Clause 7 as follows:

 “7. The tax imposition decision shall be made according to form No. 07/QDADT/TXNK in Appendix VI hereof.

If there are good reasons to determine that the decision on tax imposition is not conformable with law, the customs authority shall issue a decision to cancel the decision on tax imposition (form No. 08/HQDADT/TXNK in Appendix VI hereof. Overpaid tax under the cancelled decision tax imposition shall be refunded by the customs authority in accordance with Article 131 and Article 132 of this Circular.

The decision on tax imposition and the decision on cancellation thereof and the decision on administrative penalties for tax offenses (if any) shall be sent to the taxpayer within 08 working hours after the decision in signed.”

28. To amend the Article 50 as follows:

 “Article 50. Transport of goods under customs supervision

1. Goods in transit under customs control following customs procedures for independent transport include:

a) Goods in transit other goods transited by air that enter and leave Vietnam at the same international airport;

b) Transshipped goods other than goods transshipped from a foreign country to a transshipment port and transported back to the foreign country at the same transshipment port;

c) Goods moved to another custom post outside the checkpoint area or vice versa, including:

c.1) With regard to exports:

c.1.1) Exports that have been granted customs clearance or conditional customs clearance and are transported from a container freight station (CFS), inland container depot (ICD), bonded warehouse, off-airport cargo terminal, concentrated inspection site for exports and imports, concentrated inspection site for goods sent by express mail or by post; exports following customs procedures for independent transport and arrival of which at the destination has been confirmed, then the checkpoint of export is changed;

c.1.2) Exports that have been granted customs clearance or conditional customs clearance and are transported from a CFS or bonded warehouse to an ICD, from a bonded warehouse to a concentrated inspection site for goods sent by express mail or by post.

c.2) Imports transported from the checkpoint of import to the port of destination written on the bill of lading, an off-airport cargo terminal, concentrated inspection site for goods sent by express mail or by post or to another border checkpoint (including imports of more than one owner on the same vehicle transported from the checkpoint of import to multiple ports of destination as written on their bills of lading).

2. Regarding combined transport of goods:

a) Exports whose declaration has been registered at a Sub-department of Customs located outside the border checkpoint and that are transported from the customs site to the checkpoint of export, a bonded warehouse, CFS, ICD, or concentrated inspection site for sent by express mail or by post;

b) Exports transported from a free trade zone other than bonded warehouses to the checkpoint of export, a bonded warehouse, CFS, ICD, concentrated inspection site for sent by express mail or by post or another free trade zone;

c) Exports whose declaration is registered at a border checkpoint and are transported from such border checkpoint to the checkpoint of export, a bonded warehouse, CFS or ICD;

d) Imports whose declaration is registered at a Sub-department of Customs located outside the border checkpoint, the supervisory Sub-department of Customs of a free trade zone or duty-free shop and are transported from the checkpoint of import, a CFS, ICD, bonded warehouse, off-airport cargo terminal, concentrated inspection site for goods sent by express mail or by post to a customs post outside the border checkpoint, free trade zone or duty-free shop;

e) Imports that are transported from the checkpoint of import to a bonded warehouse.

3. Customs sealing is mandatory for the following goods:

a) Goods that are transited through Vietnam’s territory, except for the case in Point e Clause 4 of this Article;

b) Transshipped goods other than those mentioned in Point g Clause 4 of this Article;

c) Exports subject to physical inspection are transported from a customs post outside the checkpoint to a concentrated inspection site for exports and imports or a off-airport cargo terminal to the checkpoint of export, a bonded warehouse, CFS, ICD, concentrated inspection site for sent by express mail or by post; exports that have been granted customs clearance or conditional customs clearance transported from a CFS or bonded warehouse to an ICD, from a bonded warehouse to a concentrated inspection site for postal packages;

d) Imports that are transported from the checkpoint of import, a CFS, ICD, bonded warehouse, off-airport cargo terminal, concentrated inspection site for goods sent by express mail or by post to a customs post outside the border checkpoint or a concentrated inspection site for physical inspection or sampling;

dd) Imports that have arrived at the checkpoint of import and are transported by the carrier to the port of destination written on the bill of lading or to a off-airport cargo terminal, except for those mentioned in Point dd Clause 4 of this Article;

e) Goods from abroad that are transported from the checkpoint of import to a bonded warehouse, free trade zone in a checkpoint economic zone, CFS, duty-free shop and vice versa;

g) Goods that are temporarily imported for re-export according to Point a and Point d Clause 1 Article 83 of this Circular;

h) Goods that are exempted from customs sealing and loaded in the same container as goods subject to customs sealing prescribed in this Clause;

i) Goods that have to be re-exported under the decision of a competent authority are transported from their storage to the checkpoint of export.

4. Customs sealing is not mandatory for the following goods:

a) Exports and imports that are transported together and exempt from physical inspection;

b) Bulk cargo, oversize/overweight load that cannot be sealed;

c) Goods from abroad that remain on the inbound vehicle and are transported from the first checkpoint of import to the last checkpoint of export without being unloaded at any seaport or airport in Vietnam;

d) Exports that are transported in containers from one port to another and unloaded onto a water transport vehicle or stacked on a ship and transported to the checkpoint of export, provided the carrier’s seal is still intact;

dd) Imports that are transported from the checkpoint of import at a seaport, inland port, airport or train station to the port of destination written on the bill of lading, and then moved to another vehicle of the same type or are not moved to another vehicle while being transported to the port of destination, provided they are loaded in containers and the carrier’s seal on the carriage is still intact;

e) Transited goods that are transported by sea, inland waterways, air or rail, provided the carrier’s seal is still intact; transited air cargo that enter and leave Vietnam at the same international airport;

g) Goods that are transshipped between seaports in containers on which the carrier’s seal is still intact; Transshipped goods that are transported between the wharves of the same port by sea or inland waterway in containers on which the carrier’s seal is still intact; Transshipped goods that enter and leave Vietnam from the same transshipment port;

h) Goods other than those mentioned in Point a through g of this Clause and Clause 3 of this Article.

5. In consideration of developments of smuggling and trade fraud, the Director of the General Department of Customs shall decide customs sealing of goods that are not subject to customs sealing prescribed in Clause 4 of this Article.

6. The declarant is responsible for protecting the status quo of goods and the customs seal (if any), the carrier’s seal (if any) during customs supervision; adhere to the route and time of transport registered with the customs.

In a force majeure event in which the status quo of goods or customs seal cannot be maintained or the route, time or vehicle has to be changed, the declarant shall implement every measure possible to minimize damage and promptly notify the customs authority through the hotline specified in the website of the General Department of Customs. In the cases where it is not possible to immediately notify the customs authority, the declarant may notify the police authority, the border guard or the coastguard, whichever is available, and notify the customs authority later;

Instructions on transport time are provided in form No. 07 in Appendix II hereof.

7. Additional declaration of goods transported independently

Additional declaration of goods transported independently means revising the independent transport declaration or the manifest of transited/transshipped goods.

a) Revising the independent transport declaration:

The declarant may make the revisions:

a.1) Provision of additional information mentioned in 6.2 of Appendix II hereof before the customs authority confirms that goods are eligible for dispatch;

a.2) Provision of additional information mentioned in 6.3 of Appendix II hereof after the customs authority confirms that goods are eligible for dispatch and before arrival of the goods at the destination is confirmed.

b) Procedures for additional declaration of the independent transport declaration:

b.1) Responsibilities of the declarant:

b.1.1) Revise the independent transport declaration when errors are found by the declarant or the customs authority and submit documents relevant to the revisions through the e-customs system.

b.1.2) If the e-customs system is not operational, the declarant shall submit 02 original copy of form No. 03/KBS/GSQL in Appendix V hereof and 01 photocopy of every document relevant to the revisions.

b.2) Responsibilities of the dispatching customs authority:

b.2.1) Receive the revised declaration and relevant documents; inform the declarant of the result through the e-customs system within 02 working hours after adequate information or documents are received. Violations (if any) shall be dealt with as prescribed;

b.2.2) Approve the revised independent transport declaration;

b.2.3) Update eligibility of goods for dispatch on the e-customs system;

b.2.4) In the cases where form No. 03/KBS/GSQL in Appendix V hereof is used, the customs authority shall receive the documents, specify the time of receipt and confirmation of eligibility of goods for dispatch on the form; return to the declarant 01 copy of the revision form which is confirmed by the customs.

b.3) The receiving customs authority shall confirm the arrival of goods at the CCA according to information on the revised independent transport declaration or the revision form confirmed by the customs.

c) Revising the manifest of transited/transshipped goods:

c.1) Responsibilities of the declarant:

c.1.1) Revise the independent transport declaration using form No. 08 in Appendix II hereof when errors are found by the declarant or the customs authority and submit documents relevant to the revisions through the e-customs system.

c.1.2) If the e-customs system is not operational, the declarant shall submit 02 original copy of form No. 03/KBS/GSQL in Appendix V hereof and 01 photocopy of every document relevant to the revision.

c.2) Responsibilities of the Sub-department of Customs:

c.2.1) Receive the revised declaration and relevant documents; inform the declarant of the result through the e-customs system within 02 working hours after adequate information or documents are received. Violations (if any) shall be dealt with as prescribed;

c.2.2) Approve the revised manifest of transited/transshipped goods;

c.2.3) Update eligibility of goods for release from the CCA and export on the e-customs system;

c.2.4) In the cases where form No. 03/KBS/GSQL in Appendix V hereof is used, the customs authority shall receive the documents, specify the time of receipt and confirmation of eligibility of goods for dispatch on the form; return to the declarant 01 copy of the revision form which is confirmed by the customs.

8. Cancellation of the independent transport declaration or manifest of transited/transshipped goods:

a) A independent transport declaration or manifest of transited/transshipped goods shall be cancelled in the following cases:

a.1) Goods are not dispatched after 15 days from the registration date of the independent transport declaration or manifest of transited/transshipped goods, even if the customs authority has not approved the dispatch because of an error in the e-customs system though the declaration or manifest has been registered;

a.2) Incorrect information cannot be revised and the goods have not been released from the CCA at the point of dispatch;

a.3) There are multiple declarations or manifest for the same shipment (duplicated information);

b) Procedures:

b.1) The declarant shall send cancellation request through the e-customs system to the Sub-department of Customs where the declaration is registered;

b.2) The customs authority shall:

b.2.1) Within 08 working hours from the receipt of the request from the declarant, verify the reasons and conditions for cancellation and information to be cancelled on the e-customs system, execute the cancellation and inform the declarant of the result;

b.2.2) Cancel the declaration and inform the declarant if goods are not dispatched after 15 days from the registration date of the independent transport declaration or manifest of transited/transshipped goods.

9. Procedures for revising and canceling a combined transport declaration are specified in Article 20 and Article 22 of this Circular.

10. In the cases where the e-customs system is not operational according to Clause 2 Article 25 of Decree No. 08/2015/ND-CP, which is amended in Clause 12 Article 1 of Decree No. 59/2018/ND-CP:

a) The declarant shall submit 03 copies of the manifest (form No. 21a/CARGO MANIFEST/GSQL in Appendix V hereof) and other documents in the customs dossier specified in Point b Clause 1 Article 51 or Point a Clause 1 Article 51a or Point a Clause 1 Article 51b of this Circular and present the goods to the dispatching customs authority for sealing (if any) and to the receiving customs authority for goods inspection and confirmation of goods arrival.

In case of transited or transshipped goods specified in Clause 2 Article 51 and Clause 2 Article 51a of this Circular, the declarant shall submit 02 copies of the manifest (form No. 21/CARGO MANIFEST/GSQL in Appendix V hereof) and other documents in the customs dossier specified in Point a Clause 2 Article 51 or Point a Clause 2 Article 51a of this Circular;

b) The dispatching customs authority shall verify information on the manifest and enclosed documents if it decides to inspect the customs dossier; give a confirmation, append the signature and seal on the manifest, seal the goods presented by the declarant (if any), return 02 copies of the manifest to the declarant and deliver the goods to the receiving customs authority, which will carry on the procedures. After receiving the manifest which bears the confirmation of the dispatching customs authority and after the goods have arrived at the destination, the receiving customs authority shall give a confirmation, append the signature and seal on the manifest, return 01 copy of the manifest to the declarant and send a fax to the dispatching customs authority, which will be enclosed with the customs dossier.

In case of transited or transshipped goods specified in Clause 2 Article 51 and Clause 2 Article 51a of this Circular, the customs authority shall verify information on the manifest and enclosed documents if it decides to inspect the customs dossier; give a confirmation, append the signature and seal on the manifest and return 01 copy of the manifest to the declarant;

c) Both dispatching customs authority and receiving customs authority shall perform the tasks specified in Point d and Point dd Clause 1 Article 51 of this Circular, except for the tasks that have to be performed on the e-customs system.

After the e-customs system is fixed, the customs authority shall update the manifest on the e-customs system.

11. Regarding imports that are transported by sea or by air from the checkpoint of import to the port of destination written on the bill of lading and not unloaded at the checkpoint of import; goods transported by sea or by air from abroad to the first checkpoint of import to the last checkpoint of export and not unloaded at the checkpoint of import: the dispatching customs authority and the receiving customs authority shall monitor the goods according to documents of the ship or aircraft in transit/transshipment.”

29. To amend Article 51 as follows:

 “Article 51. Customs procedures applied to transited goods

1. Customs procedures applied to goods transited through Vietnam’s territory

a) Procedures customs applied to goods transited through Vietnam’s territory are the same as those for independent transport at the dispatching customs authority;

b) Customs dossier:

b.1) A declaration of independent transport which contains the information mentioned in form No. 07 of Appendix II hereof;

b.2) A manifest of goods introit (form No. 09 in Appendix II hereof);

b.3) The bill of lading or equivalent transport documents (except road transport documents): 01 photocopy;

 (not required if the goods have been declared electronically and the declarant uses the code provided by the customs authority through e-Manifest system);

b.4) Transit license (if required): 01 original copy if partial shipments are not permitted, or 01 photocopy enclosed with a monitoring sheet if partial shipments are permitted;

The dispatching customs authority shall issue the monitoring sheet as prescribed in Article 28 of this Circular;

b.5) A notice of exemption from quarantine or notice of satisfactory quarantine result issued by a quarantine authority, or a quarantine document issued by a foreign quarantine authority if the goods have to undergo quarantine: 01 original copy. If relevant law does not specify that the original copy or photocopy has to be submitted, the declarant may submit a photocopy.

If the documents mentioned in Point b.4 and b.5 of this Clause have been sent electronically by the inspecting authority through National Single-window Information Portal, the declarant is not required to submit the physical documents.

c) Responsibilities of the declarant:

c.1) Complete the independent transport declaration in accordance with form No. 07 in Appendix II hereof, form No. 09, form No.10 and form No. 11 in Appendix II hereof; enclose them with other documents in the customs dossier specified in Point b Clause 1 of this Article when registering the independent transport declaration through the e-customs system. In case of an error in the e-customs system that makes it impossible to declare through the e-customs system, follow instructions in Point a Clause 10 Article 50 of this Circular.

If the shipment has to undergo inspection (channel 2) and the documents mentioned in Point b.4 and b.5 are not submitted through National Single-window Information Portal, the declarant shall submit the physical documents to the dispatching customs authority for inspection;

c.2) After the declaration is approved, provide information about it to the dispatching customs authority and receiving customs authority for sealing, sealing inspection and physical inspection of goods;

c.3) Present the goods to the customs authority for sealing (if any) and physical inspection if the shipment is suspected of violations of law;

c.4) Revise the independent transport declaration in accordance with Clause 7 Article 50 of this Circular, if necessary;

c.5) If the shipment is divided into multiple smaller shipments, the declarant may choose between making one independent transport declaration for the entire shipment or making a separate independent transport declaration for each smaller shipment, provided the registered time is complied with according to form No. 07 in Appendix II hereof. If the shipment is not completely dispatched by the end of the deadline, the declarant shall specify the quantity of goods dispatched and make a new independent transport declaration for the remainder;

c.6) Use vehicles having tracking devices connected to the dispatching customs authority and receiving customs authority if the goods are transported in containers and stacked in inland waterway vehicles for transport from abroad to Vietnam and vice versa.

d) Responsibilities of the dispatching customs authority:

d.1) If the shipment has to undergo inspection (channel 2), inspect information on the independent transport declaration and documents in the customs dossier; instruct the declarant to provide other information on the declaration or the manifests (if any).

Carry out physical inspection as prescribed in Article 29 of this Circular if violations of law is suspected. Write the result of physical inspection on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof and update it on the e-customs system.

If information on the independent transport declaration or manifests in the customs dossier is insufficient, impose administrative penalties and instruct the declarant to provide additional information in accordance with Clause 7 Article 50 of this Circular;

d.2) Approve the independent transport declaration on the e-customs system within 02 hours after the valid customs dossier is submitted by the declarant;

d.3) Compare the actual quantity and number of containers (regarding goods in containers), quantity of packages (regarding bulk cargo) with the information on the independent transport declaration; seal goods in the cases specified in Clause 3 and Clause 5 Article 50 of this Circular and update the customs seal number on the e-customs system.

Regarding transited goods in stacked containers on inland waterways vehicles from abroad to Vietnam where the carrier’s seal cannot be inspected or customs sealing is impossible, the Sub-department of Customs at the checkpoint of import shall inform the receiving customs authority, which will inspect the seal and compare actual quantity of goods with information on the independent transport declaration. The dispatching customs authority shall monitor the dispatched goods and cooperate with the receiving customs authority or relevant authorities in case of incorrect route, time or accidents during the transport.

If goods cannot be sealed (bulk cargo, oversize/overweight load), issue form No. 35/BBCN/GSQL in Appendix V hereof, take photos of the goods and update the name, quantity, categories, symbols and origins (if any) of goods on the e-customs system;

d.4) Update the dispatch of goods on the e-customs system and monitor information about the shipment under customs supervision.

If there are no feedbacks from the receiving customs authority after expiration of the time limit for dispatch, the dispatching customs authority shall cooperate with the receiving customs authority and the customs team of the Smuggling Investigation and Prevention Department in investigation;

d.5) In case of an error in the e-customs system that makes it impossible to declare through the e-customs system, follow instructions in Point b Clause 10 Article 50 of this Circular.

dd) Responsibilities of the receiving customs authority:

dd.1) Receive goods and information about the approved independent transport declaration presented by the declarant and verify such information on the e-customs system;

dd.2) Check the seal and status quo of goods; compare the actual seal number and the customs seal number (if any) or carrier’s seal number (if any) on the independent transport declaration or manifest, or compare the actual goods with information on the e-customs system in case the goods cannot be sealed.

Regarding transited goods in stacked containers on outbound inland waterways vehicles, the Director of the Sub-department of Customs shall decide whether to inspect the customs seal or carrier’s seal and status quo of goods on the basis of information about the route and time of transport, warnings on the supervision system, information from the dispatching customs authority about the shipment status and information from the tracking device;

dd.3) If violations of law are suspected (including those found during inspection as prescribed in Point dd.2 of this Clause), the Director of the Sub-department of Customs shall decide whether to carry out a physical inspection of goods and impose penalties (if violations are found). The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof);

dd.4) Update information about the arrival of goods on the e-customs system as soon as the goods arrive.

If the transited goods are exported by road, inland waterways or international railroad, update arrival of goods on the e-customs system; supervise the goods when they enter the CCA at the checkpoint of export until they cross the border and update the export of goods on the e-customs system;

dd.5) In case of an error in the e-customs system that makes it impossible to declare through the e-customs system, follow instructions in Point b Clause 10 Article 50 of this Circular.

2. Customs procedures applied to goods transited by air that enter and leave Vietnam at the same international airport and are unloaded at a depot or port

a) Customs dossier:

a.1) A declaration of transited goods according to form No. 08 of Appendix II hereof;

a.2) The bill of lading or equivalent transport documents: 01 photocopy.

 (not required if the goods have been declared electronically and the declarant uses the code provided by the customs authority through e-Manifest system);

a.3) Transit license (if required): 01 original copy if partial shipments are not permitted, or 01 photocopy enclosed with a monitoring sheet if partial shipments are permitted.

The dispatching customs authority shall issue the monitoring sheet as prescribed in Article 28 of this Circular;

a.4) A notice of exemption from quarantine or notice of satisfactory quarantine result issued by a quarantine authority, or a quarantine document issued by a foreign quarantine authority if the goods have to undergo quarantine: 01 original copy. If relevant law does not specify that the original copy or photocopy has to be submitted, the declarant may submit a photocopy.

If the documents mentioned in Point a.3 and a.4 of this Clause have been sent electronically by the inspecting authority through National Single-window Information Portal, the declarant is not required to submit the physical documents.

b) The declarant shall:

b.1) Complete the manifest transited goods and submit the documents specified in Point a Clause 2 of this Article through the e-customs system;

b.2) Present the goods to the customs authority for physical inspection in case of suspected violations of law;

b.3) Provide additional information on the manifest (if necessary);

b.4) Receive the manifest after it is approved by the customs authority.

c) The customs authority shall:

c.1) Verify information on the manifest and documents in the customs dossier; instruct the declarant to provide additional information if necessary;

c.2) In case violations are suspected, carry out physical inspection of goods in accordance with Article 29 of this Circular and impose penalties if violations are found. The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof) and updated on the e-customs system;

c.3) Approve the manifest within 02 working hours after receiving the satisfactory documents submitted or presented by the declarant;

c.4) When the transited goods enter or leave the port area, confirm the actual quantity of goods on the manifest by comparing information declared on the manifest with information about containers entering and leaving the port area, their numbers and carrier’s seal numbers (if any).

If the comparison result is satisfactory and there is no information about violations, confirm on the e-customs system. If the comparison result is not satisfactory, verify and take appropriate actions.

d) In case of an error in the e-customs system that makes it impossible to declare through the e-customs system, the declarant and customs authority shall follow instructions in Point b Clause 10 Article 50 of this Circular.

3. Customs procedures applied to transited goods undergoing consolidation/deconsolidation in the same container or the same carriage as exports that have completed customs procedures; goods intended to be imported, exports and imports sent by post or express mail

a) Transited goods undergoing consolidation/deconsolidation in the same container or the same carriage as exports that have completed customs procedures; goods intended to be imported, exports and imports sent by post or express mail shall satisfy the requirements in Article 43 of Decree No. 08/2015/ND-CP, which is amended in Point 10 Clause 19 Article 1 of Decree No. 59/2018/ND-CP and must be consolidated/deconsolidated at the locations specified in Article 43 of Decree No. 08/2015/ND-CP.

In the cases where exports sent by post or by express mail have to undergo customs procedures at the checkpoint of import under a decision of the Prime Minister and are consolidated with transited goods, they shall be separated at a specific location for inspection of goods sent by post or express mail;

b) Responsibility of the declarant:

In addition to the responsibilities specified in Article 43 of Decree No. 08/2015/ND-CP, which is amended in Point 3 Clause 19 Article 1 of Decree No. 59/2018/ND-CP, the declarant shall:

Prepare a separate independent transport declaration for imports, exports and transited goods; specify the type and route of transport on each declaration and write the its “Ghi chú 2” (“Note 2”);

c) Responsibilities of the Sub-department of Customs at the checkpoint:

c.1) Inspection fulfillment of conditions for separating transited goods from imports prescribed in Clause 19 Article 1 of Decree No. 59/2018/ND-CP and Point a of this Clause to carry on appropriate procedures;

c.2) Perform the tasks prescribed in Point d Clause 1 of this Article;

d) Responsibilities of the Sub-department of Customs responsible for the consolidation/deconsolidation site:

In addition to the responsibilities specified in Article 43 of Decree No. 08/2015/ND-CP, which is amended in Clause 19 Article 1 of Decree No. 59/2018/ND-CP, the Sub-department of Customs responsible for the consolidation/deconsolidation site shall:

d.1) Perform the tasks of the receiving customs authority specified in Point dd Clause 1 of this Article when goods arrive at the consolidation/deconsolidation site;

d.2) Perform the tasks of the dispatching customs authority specified in Point d Clause 1 of this Article when the goods have been consolidated.

dd) Responsibilities of the Sub-department of Customs at the checkpoint of export:

dd.1) Perform the tasks prescribed in Point dd Clause 1 of this Article;

dd.2) Inspect the independent transport declaration at “Ghi chú 2” to confirm two declarations on the e-customs system.”

30. To add the Article 51a, Article 51b and Article 51c as follows:

 “Article 51a. Customs procedures applied to transshipped goods at seaports

1. Customs procedures applied to goods transshipped between seaports, goods transshipped between wharfs in a same seaport.

a) Required documents in a customs dossier:

a.1) A completed declaration of transpiration (OLA) using form No. 07 in Appendix II issued herewith;

a.2) A transshipped cargo manifest using the Form No. 09 Appendix II issued herewith;

a.3) A bill of lading or other equivalent transport documents as per the law: 1 photocopy.

If all of goods are declared in the e-Manifest and the customs declarant receives the code in the item ” Note 1”, no photocopy of bill of lading is required.

b) Responsibilities of customs declarant: comply with Point c Clause 1 Article 51 of this Circular;

c) Responsibilities of Sub-department of Customs from which the goods are transshipped (hereinafter referred to as dispatching Sub-department of Customs): comply with Point d Clause 1 Article 51 of this Circular;

d) Responsibilities of Sub-department of Customs to which the goods are transshipped (hereinafter referred to as receiving Sub-department of Customs): comply with Point dd Clause 1 Article 51 of this Circular.

2. Customs procedures applied to goods transshipped from a foreign country to the transshipment area and then transshipped abroad from this area.

a) Required documents in a customs dossier:

a.1) A completed transshipped cargo manifest using the Form No. 08 Appendix II issued herewith;

a.2) Bill of lading or other equivalent transport documents: 1 photocopy.

If all of goods are declared in the e-Manifest and the customs declarant receives the code in the item ” Note 1”, no photocopy of bill of lading is required.

b) Responsibilities of the customs declarant and customs authority: comply with Clause 2 Article 51 of this Circular. If the e-Manifest system breaks down leading declaration failure, Point b Clause 10 Article 50 of this Circular shall apply.

Article 51b. Customs procedures applied to exports and imports being moved to another custom post outside the checkpoint area under independent transport

Customs procedures applied to goods being moved to another custom post outside the checkpoint area prescribed in Point c Clause 1 Article 50 of this Circular under independent transport, in specific:

1. Required documents in a customs dossier:

a) A completed declaration of transportation (OLA) using form No. 07 in Appendix II issued herewith;

b) A bill of lading or other equivalent transport documents as per the law (except for exports): 1 photocopy;

If all of goods are declared in the e-Manifest and the customs declarant receives the code in the item “Ghi chú 1” (Note 1), no photocopy of bill of lading is required.

2. Responsibilities of customs declarant: comply with Point c Clause 1 Article 51 of this Circular;

3. Responsibilities of dispatching Sub-department of Customs: comply with Point d Clause 1 Article 51 of this Circular;

4. Responsibilities of receiving Sub-department of Customs: comply with Point dd Clause 1 Article 51 of this Circular.

Article 51c. Customs procedures applied to exports and imports being moved to another custom post outside the checkpoint area by combined transport

1. Customs procedures for combined transport shall be applied to the goods prescribed Clause 2 Article 50 of this Circular.

2. Location, required documents and customs procedures applied to combined transport of goods shall be made concurrently with customs procedures applied to export or import consignment under equivalent multimodal transport; a complete declaration of multimodal transport using Form No. 01 or 02 in Appendix II issued herewith is required.

If the e-customs system does not support combined transport declaration, the customs declarant shall request that the goods shall be moved under customs supervision in the item “Note” in the customs declaration (with indication of time, routes, places from or to the goods are transported). The customs declarant shall present goods to the customs authority for sealing in a case prescribed in Clause 3 Article 50 of this Circular, such goods shall be transferred to the Sub-department of Customs to which the goods are transported for further actions.

3. Regarding exports

a) In case of exports that undergone physical verification at the Sub-department of Customs where the declaration is registered, subject to customs seal:

a.1) Responsibilities of Sub-department of Customs from which the goods are transshipped:

a.1.1) Affix security seals to goods; keep the transfer note of goods being discharged, under the surveillance of system, updated.

In case of bulk goods, cumbersome goods, oversize load goods that cannot be sealed, the customs authority shall specify their description, quantity, categories, symbol, origin (if any) or pictures of goods in the original condition, and then update them to the e-customs system or enclose a transfer note;

a.1.2) Print 1 copy of transfer note from the e-customs system, bear signature and seal of the customs official, specify the acknowledgement date in the transfer note and give it together with the goods to the customs declarant for transport to the checkpoint of export;

a.1.3) Monitor information about the consignment under customs supervision;

a.1.4) Verify the good condition in a case where the goods have not arrived at the checkpoint of export upon expiry of transport duration.

a.2) Responsibilities of receiving Sub-department of Customs:

a.2.1) Receive the transfer note and goods presented by the customs declarant;

a.2.2) Check the customs seal and compare with information about the dispatch of goods on the e-customs system, and the bear signature and seal of the customs official, specify the acknowledgement date in the transfer note, and return it to the customs declarant;

a.2.3) Update information about the arrival of goods on the e-customs system;

a.2.4) Cooperate with the dispatching Sub-department of Customs in tracking down the goods if they do not arrive at the destination after the expected transport period.

b) With regard to exports exempt from customs sealing: the customs declarant is responsible for transporting the goods to the checkpoint of export.

4. Regarding imports

a) With regard to imports being inspected outside the checkpoint area and goods that must be sealed by the customs:

a.1) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

a.1.1) Update information on the e-customs system for the Sub-department of Customs where goods are stored to seal and transfer goods to the declarant for transport to the inspection place;

a.1.2) Receive goods transported by the declarant, check the customs seal and compare with the information about dispatch of goods on the e-customs system, and the bear signature and seal of the customs official, specify the acknowledgement date in 2 transfer notes, keep 1 transfer note and return the other to the customs declarant;

a.1.3) Update information about the arrival of goods on the e-customs system;

a.1.4) Monitor information about transported goods, cooperate with the Sub-department of Customs where the goods are stored in tracking down the goods if they do not arrive at the inspection place after the expected transport period.

a.2) Responsibilities of Sub-department of Customs where the goods are stored:

a.2.1) Seal the goods, update information about dispatch of goods on the e-customs system according to a request of Sub-department of Customs where the declaration is registered;

a.2.2) Print 3 transfer notes from the e-customs system, bear signature and seal of the customs official, and require the declarant to bear his/her signature and full name. The Sub-department of Customs shall keep 1 note and give 2 notes and the goods to the declarant for transport to the inspection place;

a.2.3) Monitor information of the consignment udder customs supervision;

a.2.4) Track down the goods if they do not arrive at the inspection place after the expected transport period.

b) With regard to imports exempt from customs sealing: The declarant shall follow customs procedures as prescribed and take goods through the CCA at the checkpoint after a permission is granted by the customs authority

5. If the e-customs system breaks down as prescribed in Clause 2 Article 25 Decree No. 08/2015/ND-CP, which is amended by Clause 12 Article 1 of Decree No. 59/2018/ND-CP and thus declaration of transport of goods under customs supervision cannot be made via the e-customs system.

a) The declarant gives the customs declaration and presents the goods to the dispatching customs authority and the receiving customs authority;

b) The dispatching Sub-department of Customs shall check items on the customs declaration to make 3 transfer notes using the form No. 10/BBBG/GSQL Appendix V issued herewith, and then bear their certification thereon. Give 2 transfer notes to the declarant for transport together with the goods to the receiving Sub-department of Customs for further procedures as prescribed;

c) The receiving Sub-department of Customs shall bear its certification on 2 transfer notes, return one note to the declarant, keep the other one and fax it to the dispatching Sub-department of Customs for being enclosed to the customs dossier.”

31. To amend the Article 52 as follows:

 “Article 52. Customs supervision of imports at locations connected with the e-customs system

1. Supervision of goods transported in containers or bulk cargo entering, leaving or stored at a seaport

a) Before goods are unloaded from the vehicle:

a.1) The customs authority, according to the ship dossier on the e-customs system, shall send the list of goods to be unloaded at the port and list of containers to be scanned (if any) using form No. 01 (for goods in containers) or form No. 02 (for bulk cargo) or form No. 03 in Appendix X hereof to the e-customs system of the warehousing service provider.

The list of goods to be unloaded at the port must be provided at least 08 hours before the expected time of arrival of the ship. The list of containers to be scanned must be provided at least 04 hours before the expected time of arrival of the ship;

a.2) The warehousing service provider shall receive the lists sent through the e-customs system.

b) During unloading

b.1) Responsibilities of the warehousing service provider:

b.1.1) Inspect the packages of goods; compare the list of goods to be unloaded with the actual goods in terms of container numbers and carrier’s seal numbers or quantity, weight, volume of bulk cargo.

In case the packages are not intact or the actual goods do not match information on the list or violations are suspected:

b.1.1.1) Update the information on the e-customs system using form No. 18 (for goods in containers) or form No. 19 (for bulk cargo) in Appendix X hereof;

b.1.1.2) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

b.1.1.3) Sign the record (if any);

b.1.1.4) Receive from the e-customs system information about the unlisted goods that are unloaded at the port in reality.

b.1.2) After the goods are unloaded, update the information about dropped off goods using form No. 14 (for goods in containers) or form No. 15 (for bulk cargo). In case of change to information about dropped off goods (change of drop method or unit of measurement), update information on the e-customs system according to form No. 16, 17, 25 (for goods in containers) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;

b.1.3) Regarding containers that have to be scanned:

b.1.3.1) If the scanning site is located within a port, move the containers to the scanning site and move them back to the storage area in the port after they are scanned;

b.1.3.2) If the scanning site is located outside the port, present them to the customs authority for sealing, sign the transfer note; move the containers to the scanning site, update dispatch of the containers on the e-customs system. After the containers are scanned, move them back to the storage area in the port and update information about the dropped off container on the e-customs system according to form No. 14 in Appendix X hereof.

b.2) Responsibility of the customs authority:

b.2.1) According to information on the e-customs system and other information relevant to the goods (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles during the unloading at the port;

b.2.2) If the status quo of goods is not maintained (lost or broken seal or the carrier, damaged container) or the comparison result does not match the actual goods (excess goods, unlisted goods) or violations of law are suspected as informed by the warehousing service provider:

b.2.2.1) A customs official shall inspect the status quo of goods packages. If violations are suspected, implement appropriate measures (customs sealing, camera surveillance) and request the Sub-department of Customs where goods are stored to take actions;

b.2.2.2) There is information about violations of law or the actual quantity of dropped off goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (due to damaged containers), the responsible customs official shall issue a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.2.2.3) Regarding unlisted goods that are unloaded in reality, the Sub-department of Customs where the goods are stored shall inform the Sub-department of Customs where procedures for the inbound vehicle are carried out, which will request the declarant to submit additional information on the e-customs system and impose penalties (if violations are found).

b.2.3) Receive and update information about the drop. In case of change to information about the drop (cancellation or change of drop method or unit of measurement), the responsible customs official shall update information on the e-customs system and send a notification to the warehousing service provider’s system;

b.2.4) If the containers are scanned outside the port area, the responsible customs official shall seal the containers, issue and sign the transfer note, give 01 copy to the deliverer, receive feedbacks and impose penalties (if violations are found); update on the warehousing service provider’s system information about the containers eligible for release from the CCA according to form No. 04 in Appendix X hereof.

c) Change of goods status during storage at the port (preview of goods before customs declaration, sampling of goods or change of goods packages):

c.1) Responsibilities of the declarant:

c.1.1) In case of preview of goods before declaration: follow instructions in Article 17 of this Circular;

c.1.2) In case of preview of goods before declaration: follow instructions in Article 31 of this Circular;

c.1.3) In case of change to goods packages (packaging or unpackaging at the port due to damaged containers or change of container, change of packages):

Send a notice of change of packages (form No. 37 in Appendix X hereof) to the Sub-department of Customs where the goods are stored and the warehousing service provider for cooperation;

c.1.4) Sign the record on goods preview, sampling or package change (if any).

c.2) Responsibilities of the warehousing service provider:

Cooperate and witness the event at the request of the customs authority or declarant; sign the record (if any) and perform the following tasks:

c.2.1) For goods in containers:

c.2.1.1) If the container seal is changed while goods are still contained therein: update on the e-customs system the number of the carrier’s seal or customs seal according to form No. 24 in Appendix X hereof;

c.2.1.2) If the entire shipment is moved to another container: change the status of the original container into empty container, update the new container number, the number of the carrier’s seal or customs seal on the e-customs system according to form No. 20 and form No. 14 in Appendix X hereof;

c.2.1.3) If the entire shipment is removed from the container and placed at the port/depot as bulk cargo: change the status of the original container into empty container, change the status of the goods into bulk cargo on the e-customs system according to form No. 20 and form No. 15 in Appendix X hereof;

c.2.1.4) If part of the shipment is moved to another container or placed at the port as bulk cargo: Follow instructions in c.2.1.1 for the goods retained in the container: follow instructions in c.2.1.2 for the goods moved to the new container (except changing the status of the original container); follow instructions in c.2.1.3 for bulk cargo (except changing the status of the original container).

c.2.2) For bulk cargo:

c.2.2.1) If the entire shipment enters the CCA in containers: After goods are put in containers, update information about the goods, update the status of empty containers on the e-customs system according to form No. 22 and form No. 23 in Appendix X hereof;

c.2.2.2) If the entire shipment enters the CCA in containers: After goods are put in containers, update information about the goods, update the status of empty containers on the e-customs system according to form No. c.2.2.1 and form No. 15 in Appendix X hereof;

c.3) Responsibility of the customs authority:

c.3.1) The Director of the Sub-department of Customs shall decide the method for monitoring the changes in status of goods and appoint customs officials in charge of monitoring on the basis of the declarants’ notices of change of goods packages and relevant information (if any);

c.3.2) The monitoring customs official shall seal the goods (if required), issue and sign a record, 01 copy of which will be kept by each party;

c.3.3) If the change of packages leads to change of the transport modal code on the declaration, the responsible customs official shall update the new code and new container number (if any) on the e-customs system and send a notification to the warehousing service provider’s system;

c.3.4) Receive and update information about change in goods status (if any) from the warehousing service provider’s system.

d) When goods are removed from the port

d.1) Responsibility of the customs authority:

d.1.1) Send information about the goods eligible to be released from the CCA according to form No. 04 (for goods in containers) or form No. 05 (for bulk cargo) in Appendix X hereof to the warehousing service provider’s system.

In case of change in status of the customs declaration (suspension, resumption, cancellation after customs clearance0 or change of the container eligible for release from the CCA (change or cancellation), the customs authority shall update information on the e-customs system according to form No. 06 or form No. 07 in Appendix X hereof and send a notification to the warehousing service provider’s system.

In the cases where the warehousing service provider sends a request for cancellation of eligibility of goods for release from the CCA and provides explanation, the customs official shall consider whether to permit the cancellation through the e-customs system and send a notification to the warehousing service provider’s system;

d.1.2) Receive and update information about the goods removed from the CCA on the warehousing service provider’s system;

d.1.3) Instruct the declarant to complete procedures for the shipment not eligible for release from the CCA upon notice from the warehousing service provider’s system;

d.1.4) If the actual quantity or weight of bulk cargo does not match that on the customs declaration, instruct the declarant to make additional declaration in accordance with Article 20 of this Circular;

d.1.5) If the quantity of packages of bulk cargo on the customs declaration does not match the actual quantity of goods being dropped off (due to damage of packages during material handling or storage which leads to a change in package quantity or unit of measurement), update on the e-customs system the actual quantity on the basis of information provided by the warehousing service provider and send a notification to the warehousing service provider’s system.

d.2) Responsibilities of the declarant:

Provide information (declaration number or goods reference number) of the shipment eligible for release from the CCA to the warehousing service provider;

d.3) Responsibilities of the warehousing service provider:

Compare information from the e-customs system with actual goods when they are removed from the port in terms of container numbers and carrier’s seal numbers or customs numbers (if any) thereon, quantity of packages, weight or volume of bulk cargo (according to delivery terms), and follow the instructions below:

d.3.1) Allow goods to be released from the CCA if the comparison result is satisfactory (even if the actual weight of bulk cargo is smaller than that on the declaration);

d.3.2) Refuse to release goods from the CCA if the comparison result is not satisfactory (the actual weight of bulk cargo is larger than that on the declaration eligible for release from the CCA) or information about eligibility of goods for release from the CCA is not received or a request for suspension of release of goods from the CCA is received; inform the declarant or contact the customs authority to complete procedures for the shipment;

d.3.3) Within 15 minutes after the shipment is released from the CCA, update the information about the shipment on the e-customs system according to form No. 21 (for goods in containers) or form No. 22 (for bulk cargo) in Appendix X hereof.

2. Supervision of imported gas and liquid cargo that is pumped from the vehicle into a warehouse and vice versa

a) Before the goods are pumped from the vehicle into the warehouse:

a.1) Responsibilities of the declarant:

Present the certificate of quantity inspection certified by the inspector or an appointed conformity-assessing organization; the sampling record or sampling document certified by the trader and a quality inspection authority (if the goods have to undergo quality inspection by the state), unless such documents have been submitted on the e-customs system;

a.2) Responsibilities of the customs authority:

a.2.1) According to the ship dossier submitted on the single-window system, submit information about the cargo to be pumped into the warehouse according to form No. 02 in Appendix X hereof to the warehousing service provider’s system at least 08 hours before the expected time of arrival of the ship;

a.2.2) Inspect the documents presented by the declarant in accordance with Point a.1 of this Clause and follow the instructions below:

a.2.2.1) If the documents are satisfactory, allow the cargo to be pumped into the warehouse (whether the warehouse is located inside or outside of the port);

a.2.2.2) If the documents are not satisfactory, request the declarant to follow instructions in a.1 of this Clause.

a.3) The warehousing service provider shall receive information about the cargo sent through the e-customs system.

b) Supervision of pumping and storage of cargo:

b.1) Responsibilities of the warehousing service provider:

b.1.1.1) Update the quantity of goods pumped into the warehouse on the e-customs system according to form No. 15 in Appendix X hereof;

b.1.2) Sign the record in case violations are suspected or there is information about incorrect cargo after pumping;

b.1.3) Take legal responsibility for maintaining the status quo of goods until a notice of goods eligibility for release from the CCA is received from the e-customs system.

b.2) Responsibilities of the customs authority:

b.2.1) According to information provided by the declarant and other sources (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles throughout the pumping process until customs clearance or conditional customs clearance is granted;

b.2.2) In case there is information about violations of law or the actual quantity of cargo being pumped into the warehouse does not match that on the bill of lading or delivery note, the responsible customs official shall issue a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.2.3) Receive and update information about the quantity of cargo being pumped into the warehouse on the warehousing service provider’s system.

c) Supervise the discharge of cargo from the warehouse:

c.1) Responsibilities of the declarant:

Provide the number of the declaration of the shipment eligible for release from the CCA to the warehousing service provider;

c.2) Responsibilities of the customs authority:

c.2.1) Send information about the eligibility of cargo for release from the CCA according to form No. 05 in Appendix X hereof to the warehousing service provider’s system;

c.2.2) Receive information about the discharge of cargo from the warehousing service provider’s system.

c.3) Responsibilities of the warehousing service provider:

c.3.1) Receive information about eligibility of cargo for release from the CCA and discharge from the warehouse the exact amount specified in the customs declaration (even if the actual weight or volume is smaller than that on the declaration);

c.3.2) In the cases where information about eligibility for release from the CCA is not received or release of cargo is suspended, the cargo must not be discharged from the warehouse; in which case the declarant must be informed and requested to contact the customs authority for completion of necessary procedures;

c.3.3) Update information about discharge of goods from the warehouse according to form No. 22 in Appendix X hereof and send a notification to the e-customs system.

3. CFS management

a) Before imports are moved into the CFS:

a.1) Responsibilities of the consolidation service provider:

The consolidation service provider who moves consolidated goods of multiple owners under multiple bills of lading into the CFS for deconsolidation shall follow the instructions below:

a.1.1) If the CFS is located within the port: move the goods to the CFS for deconsolidation as prescribed;

a.1.2) If the CFS is located outside the port: follow the customs procedures specified in Clause 2 Article 51b of this Circular;

a.1.3) Maintain the status quo of goods during transport of containers from the port depot or checkpoint of import to the CFS.

a.2) The CFS operator shall send the list of containers entering the CFS for consolidation (specify the ship name, expected arrival date, numbers of the primary and secondary bills, container numbers, carrier’s seal numbers, importers’ names, goods names, quantity of packages) to the Sub-department of Customs responsible for the CFS through the e-customs system if the CFS is located within the port;

a.3) Responsibilities of the Sub-department of Customs at the border checkpoint or port of discharge:

a.3.1) If the CFS is located within the port: according to information in the ship dossier submitted to the national single-window system, the list of containers entering the CFS and relevant information (if any), the Director of the Sub-department of Customs responsible for the CFS shall decide the method for supervising the goods entering the CFS;

a.3.2) If the CFS is located outside the port: follow the customs procedures specified in Clause 3 Article 51b of this Circular;

a.3.3) After the shipment is cleared for dispatch, the e-customs system will send a notification of goods to be unloaded at the CFS (form No. 08 in Appendix X hereof) to the CFS operator’s system.

b) When imports enter the CFS:

b.1) Responsibilities of the CFS operator:

b.1.1) Inspect the containers; compare the list of containers and the actual containers in terms of container numbers and carrier’s seal numbers thereon.

In case the containers are not intact, the comparison result is not satisfactory or violations are suspected:

b.1.1.1) Update information according to form No. 18 in Appendix X and send a notification to the e-customs system;

b.1.1.2) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

b.1.1.3) Sign the record (if any).

b.1.2) After the containers are unloaded at the CFS, update the information on the e-customs system according to form No. 14 or form No. 16 in Appendix X hereof;

b.2) Responsibility of the Sub-department of Customs responsible for the CFS:

b.2.1) If the CFS is located outside the port:

Carry on the procedures specified in Clause 4 Article 51b of this Circular;

b.2.2) In case there is information about violations of law or the actual quantity of goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (due to damaged containers), the responsible customs official shall issue a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.2.3) Receive information about the containers moved into the CFS from the CFS operator’s system.

c) While imports are being stored in the CFS:

c.1) Responsibilities of the CFS operator:

c.1.1) If the goods are unloaded, change the status of the containers into empty, change the status of unloaded goods into bulk cargo according to form No. 20 and form No. 15 in Appendix X hereof and send a notification to the e-customs system.

In case of change to information about unloaded goods (change of unloading method or unit of measurement), update information on the e-customs system according to form No. 16, 17, 25 (for bulk cargo) or form No. 27 in Appendix X hereof and send a notification to the e-customs system;

c.1.2) In case the packages are not intact or the comparison result is not satisfactory or violations are suspected:

c.1.2.1) Update information according to form No. 19 (bulk cargo) in Appendix X hereof and send a notification to the e-customs system;

c.1.2.2) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

c.1.2.3) Sign the record (if any).

c.1.3) Maintain the status quo of goods and the seals (if any) while the goods are being stored in the CFS; sign on the CFS seals with the customs authority (if any).

c.2) Responsibility of the Sub-department of Customs responsible for the CFS:

c.2.1) According to information provided by the declarant and other sources (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods in the CFS;

c.2.2) If the status quo of goods is not maintained or violations of law are suspected as informed by the CFS operator, a customs official shall inspect the goods;

c.2.3) If violations are found or the actual quantity of unloaded goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (damaged), the customs official shall issue a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

c.2.4) Receive and update information about goods entering the CFS. In case of change to information about goods entering the CFS (cancellation or change of drop-off method or measurement unit of bulk cargo), at the request of the CFS operator (explanation required), the responsible customs official shall update information on the e-customs system and send a notification to the CFS operator’s system;

d) When imports are removed from the CFS:

The declarant, the CFS operator and the customs authority shall follow the instructions specified in Point d Clause 1 Article 52 of this Circular.

4. Supervision of movement of goods in bonded warehouses before they are imported or re-exported

a) Before goods are moved into the bonded warehouse:

a.1) Responsibilities of the declarant:

a.1.1) Follow customs procedures applied goods entering the bonded warehouse from abroad specified in Clause 1 Article 91 of this Circular;

a.1.2) Maintain the status quo of goods during their transport from the port depot or checkpoint of import to the bonded warehouse.

a.2) Responsibilities of the Sub-department of Customs at the border checkpoint or port of discharge:

a.2.1) Carry on the procedures specified in Point a. 2 Clause 4 Article 51c of this Circular;

a.2.2) After information on the delivery note has been updated, the e-customs system will send a notification of goods to be unloaded at the bonded warehouse (form No. 08 in Appendix X hereof) to the bonded warehousing service provider’s system.

b) When goods are moved into the bonded warehouse:

b.1) The declarant shall inform the bonded warehousing service provider of the number of the customs declaration of the shipment;

b.2) Responsibilities of the bonded warehousing service provider:

b.2.1) Inspect the packages of goods; compare the list of goods to be unloaded with the actual goods (form No. 08 in Appendix X hereof) in terms of container numbers, carrier’s seal numbers, customs seal numbers (if any) or quantity, weight, volume of bulk cargo (according to delivery terms).

In case the packages are not intact or the actual goods do not match information on the list or violations are suspected:

b.2.1.1) Update the information on the e-customs system according to form No. 18 (for goods in containers) or form No. 19 (for bulk cargo) in Appendix X hereof;

b.2.1.2) Inform the Sub-department of Customs responsible for the bonded warehouse and move such goods in a separate area;

b.2.1.3) Sign the record (if any).

b.2.2) After goods are unloaded at the bonded warehouse, update the information on the e-customs system according to form No. 14 (for goods in containers) or form No. 15 (for bulk cargo) in Appendix X hereof.

In case of change to information about unloaded goods (change of unloading method or unit of measurement), update information on the e-customs system according to form No. 16, 17, 25 (for goods in containers) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof.

b.3) Responsibilities of the Sub-department of Customs responsible for the bonded warehouse:

b.3.1) If the status quo of goods is not maintained or violations of law are suspected as informed by the bonded warehousing service provider, a customs official shall inspect the goods;

b.3.2) If violations are found or the actual quantity of unloaded goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (damaged containers), the customs official shall issue a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.3.3) Receive and update information about goods entering the bonded warehouse.

c) In case of change in status of goods during storage at the bonded warehouse (preview of goods before customs declaration, sampling of goods or change of goods packages): the declarant, bonded warehousing service provider and customs authority shall follow instructions in Point c Clause 1 Article 52 of this Circular;

d) When goods are removed from the bonded warehouse for import into the domestic market or a free trade zone or for export:

d.1) When the goods are removed from the bonded warehouse for import into the domestic market or a free trade zone: The declarant, the CFS operator and the customs authority shall follow the instructions specified in Point d Clause 1 Article 52 of this Circular;

d.2) When the goods are removed from the bonded warehouse for export: The declarant, the CFS operator and the customs authority shall follow the instructions specified in Point c Clause 5 Article 52a of this Circular.

5. Supervision of movement of imports at the concentrated goods inspection site (hereinafter referred to as “inspection site”)

a) When imports are moved into the concentrated goods inspection site:

a.1) The declarant or the carrier shall inform the inspection site operator of the number of the customs declaration (if any) or reference number of the shipment;

a.2) Responsibilities of the inspection site operator:

a.2.1) Inspect the packages of goods; compare the list of goods to be unloaded at the inspection site with the actual goods in terms of container numbers and carrier’s seal numbers or quantity, weight, volume of bulk cargo (according to delivery terms).

In case the packages are not intact or the actual goods do not match information on the list or violations are suspected:

a.2.1.1) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

a.2.1.2) Sign the record (if any);

a.2.2) After the goods are unloaded, update the information according to form No. 14 (for goods in containers) or form No. 15 (for bulk cargo) in Appendix X hereof.

In case of change to information about unloaded goods (change of unloading method or unit of measurement), update information on the e-customs system according to form No. 16, 17, 25 (for goods in containers) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;

a.3) Responsibilities of the Sub-department of Customs responsible for inspection site:

a.3.1) According to information on the e-customs system and other information (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles during the unloading at the inspection site.

If the status quo of goods is not maintained (lost or broken seal or the carrier, damaged container) or the comparison result does not match the actual goods (excess goods, goods not listed by the carrier) or violations are suspected as informed by the inspection site operator, the responsible customs official shall perform the following tasks:

a.3.1.1) Inspect the packages of goods; carry out inspection or supervision if violations are suspected and take appropriate actions;

a.3.1.2) If violations are found or the actual quantity of unloaded goods does not match that on the bill of lading or delivery note or the packages of goods are not intact (damaged containers), the customs official shall issue a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

a.3.2) Receive and revise information about the unloaded goods. In case of change to information about unloaded goods (cancellation or change of unloading method or unit of measurement), the customs official shall update information on the e-customs system and send a notification to the inspection site operator’s system;

b) In case of change in status of goods during storage at the inspection site (preview of goods before customs declaration, sampling of goods or change of goods packages): The declarant, inspection site operator and customs authority shall follow instructions in Point c Clause 1 Article 52 of this Circular;

c) When goods are removed from the inspection site, the declarant, inspection site operator and customs authority shall follow the instructions specified in Point d Clause 1 Article 52 of this Circular.

6. Supervision of movement of imports at ICDs

a) Before imports are moved into the ICD:

a.1) The declarant or the carrier shall follow the customs procedures specified in Clause 2 Article 51b or Article 51c of this Circular;

a.2) Responsibilities of the Sub-department of Customs at the checkpoint of import or port of discharge:

a.2.1) Carry on the procedures specified in Clause 3 Article 51b o Point a.2 Clause 4 Article 51c of this Circular;

a.2.2) After the shipment is approved or information on the delivery note has been updated, the e-customs system will send a notification of goods to be unloaded at the ICD (form No. 08 in Appendix X hereof) to the ICD operator’s system.

b) When the imports enter the ICD:

b.1) Responsibilities of the ICD operator:

b.1.1) Inspect the packages of goods; compare the list of goods to be unloaded at the ICD with the actual goods in terms of container numbers and carrier’s seal numbers or quantity, weight, volume of bulk cargo (according to delivery terms).

In case the packages are not intact or the actual goods do not match information on the list or violations are suspected:

b.1.1.1) Update the information on the e-customs system according to form No. 18 (for goods in containers) or form No. 19 (for bulk cargo) in Appendix X hereof;

b.1.1.2) Inform the Sub-department of Customs where the goods are stored of the suspected violations and move such goods in a separate area;

b.1.1.3) Sign the record (if any);

b.1.1.4) Receive from the e-customs system information about the unlisted goods that are unloaded at the ICD in reality.

b.1.2) After the goods are unloaded, update the information according to form No. 14 (for goods in containers) or form No. 15 (for bulk cargo) in Appendix X hereof.

In case of change to information about unloaded goods (change of unloading method or unit of measurement), update information on the e-customs system according to form No. 16, 17, 25 (for goods in containers) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;

b.2) Responsibilities of the Sub-department of Customs responsible for the ICD:

b.2.1) According to information on the e-customs system and other information (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles during the unloading at the ICD;

b.2.2) If the status quo of goods is not maintained (lost or broken seal or the carrier, damaged container) or the comparison result does not match the actual goods (excess goods, unlisted goods) or violations of law are suspected as informed by the ICD operator:

b.2.2.1) A customs official shall inspect the status quo of goods packages. Carry out inspection or supervision if violations are suspected and take appropriate actions;

b.2.2.2) In case there is information about violations of law or the actual quantity of cargo being pumped into the warehouse does not match that on the bill of lading or delivery note, the responsible customs official shall issue a record, 01 copy of which will be kept by each party, or issue an offense record (if violations are found) and take appropriate actions;

b.2.2.3) Regarding unlisted goods that unloaded at the ICD in reality, the Sub-department of Customs where the goods are stored shall inform the Sub-department of Customs where procedures for the inbound vehicle are carried out, which will request the declarant to submit additional information on the e-customs system and impose penalties (if violations are found). Additional information will be sent to the ICD operator’s system;

b.2.3) Receive and update information about the unloaded goods. In case of change to information about unloaded goods (cancellation or change of unloading method or unit of measurement), the customs official shall update information on the e-customs system and send a notification to the ICD operator’s system;

c) Change of goods during storage at the ICD (preview of goods before customs declaration, sampling of goods or change of goods packages):

The declarant, the ICD operator and the customs authority shall follow the instructions specified in Point c Clause 1 Article 52 of this Circular;

d) When goods are removed from the ICD:

The declarant, ICD operator and customs authority shall follow the instructions specified in Point d Clause 1 Article 52 of this Circular.

7. Supervision of movement of imports at airport terminals

a) Before imports are moved into the airport terminal:

a.1) Before the airplane lands, the customs authority, according to the airplane dossier on the e-customs system, shall send the list of goods to be unloaded and list of goods to be scanned (if any) according to form No. 09 and form No. 10 in Appendix X hereof to the e-customs system of the airport terminal operator;

a.2) The airport terminal operator shall receive the lists and reference numbers of imports (if any) sent through the e-customs system;

b) While the imports are being unloaded at the airport terminal:

b.1) Responsibilities of the airport terminal operator:

b.1.1) Inspect the packages of goods; compare the list of goods to be unloaded with the actual goods.

After goods are unloaded, update the information on the e-customs system according to form No. 29, form No. 30 (revision form) and form No. 31 (cancellation form) in Appendix X hereof.

The number of the bill of lading must be promptly sent to the e-customs system as soon as it is provided by the airline;

b.1.2) If the actual quantity or weight of goods does not match that on the list submitted to the e-customs system, inform the customs authority of the location of the storage area and surveillance cameras in the terminal; update on the e-customs system information about the goods in accordance with b.1.1 of this Clause according to form No. 31 in Appendix X hereof.

Inform the customs authority if the goods labels are not intact or packages are damaged in a manner that lead to change in weight; mote the goods to an area where surveillance cameras are available; issue and sign a record, 01 copy of which shall be given to the customs official; update information on the e-customs system according to form No. 31 in Appendix X.

Move goods that have to be scanned as requested by the customs authority to the scanning site and move them back after they are scanned; store the goods in a separate area where surveillance cameras are available in case violations are suspected.

b.2) Responsibilities of the customs authority:

b.2.1) According to information on the e-customs system and other information (if any), the Director of the Sub-department of Customs shall decide the method for supervising goods and vehicles during the unloading at the airport;

b.2.2) Receive and update information about the goods entering the airport terminal; appoint a customs official to verify and approve cancellation of information about goods entering the airport terminal (if any) on the e-customs system;

b.2.3) If violations are suspected during scanning, the scanning official shall seal the goods and request the airport terminal operator to move the goods to a separate area where surveillance cameras are available; update scanning information on the e-customs system even if violations are not found;

b.2.4) Upon receipt of information about damaged packages or loss of goods labels provided by the airport terminal operator, the responsible customs official shall cooperate with the airport terminal operator in issuing a record, keep 01 copy, scan the shipment and seal it after it is scanned; follow instructions in b.2.3 if violations are found;

b.2.5) Regarding unlisted goods that unloaded at the airport terminal in reality, the customs authority shall request the airline to make additional declaration on the e-customs system and impose penalties (if violations are found).

c) While the goods are being stored in the airport terminal:

c.1) In case of change in status of goods (damaged packages, relabeling due to loss of labels):

c.1.1) Responsibilities of the airport terminal operator:

c.1.1.1) Cooperate with the customs authority in issuing a record and give 01 copy to the customs authority;

c.1.1.2) Update information on the e-customs system according to form No. 31 in Appendix X hereof;

c.1.1.3) Follow instructions in b.1.2 when scanning of goods is requested by the customs authority.

c.1.2) The customs official shall sign the record and retain 01 copy; request the airport terminal operator to have the goods scanned if violations are suspected and follow instructions in b.2.3 of this Clause.

c.2) Labeling in case of split bills of lading;

c.2.1) Responsibilities of the airport terminal operator:

c.2.1.1) Inform the customs authority of the relabeling of the shipment under the split bills of lading;

c.2.1.2) Relabel the shipment under supervision of a customs official;

c.2.1.3) Update information about the shipment status on the e-customs system according to form No. 31 in Appendix X hereof.

c.2.2) The customs official shall supervise the relabeling of the shipment under the split bills of lading.

c.3) Previewing or sampling goods before carrying on customs procedures:

c.3.1) In case of preview of goods before declaration: follow instructions in Article 17 of this Circular;

c.3.2) In case of sampling: follow instructions in Article 31 of this Circular.

d) When the goods are removed from the airport terminal:

d.1) Responsibilities of the declarant:

d.1.1) If customs procedures are completed at the airport: provide information about the goods (declaration number or reference number of goods) for the airport terminal operator;

d.1.2) If the goods are moved to another custom post outside the checkpoint area customs as prescribed in Point c Clause 1 Article 50 of this Circular: provide information about the goods (number of the independent transport declaration or reference number of goods) for the airport terminal operator;

d.1.3) If the goods are removed from the airport terminal under a written decision issued by a competent authority (police, court, etc.): provide information about the documents certified by the customs authority for the airport terminal operator.

d.2) Responsibilities of the airport terminal operator:

d.2.1) Compare information on the e-customs system, information provided by the declarant and the actual goods;

d.2.1.1) Only allow goods to be removed from the airport terminal if the conditions for release from the CCA are fully satisfied;

d.2.1.2) Refuse to release the goods from the airport terminal before their eligibility for release from the CCA is confirmed on the e-customs system; Refuse to release goods if the actual quantity of goods does not mat the quantity of goods eligible for release from the CCA or the goods suspended from being released from the CCA as notified by the e-customs system; request the declarant to contact the customs authority.

d.2.2) Within 01 hour after the goods are removed from the airport terminal, update information according to form No. 32 in Appendix X hereof and send a notification to the e-customs system.

d.3) Responsibilities of the customs authority:

d.3.1) Send information about the goods eligible for release from the CCA or suspended from release from the CCA according to form No. 11 or form No. 12 and send a notification to the airport terminal operator’s system;

d.3.2) Seal the goods if customs sealing is required;

d.3.3) Upon receipt information about violations, the Director of the Sub-department of Customs shall send a notification of suspended release from the CCA to the airport terminal operator’s system; carry out physical inspection of goods and update the inspection result on the e-customs system;

d.3.4) Instruct the declarant to complete procedures for the shipment not eligible for or suspended from release from the CCA;

d.3.5) Receive information about the removal of goods from the airport terminal from the operator’s system.

8. Carry out supervision of movement of imports at off-airport cargo terminals.

a) When goods are moved into the off-airport cargo terminal: follow instructions in Article 51b of this Circular;

b) While goods are being stored in the off-airport cargo terminal: follow instructions in Point c Clause 7 Article 52 of this Circular;

c) When goods are removed from the off-airport cargo terminal: follow instructions in Point d Clause 7 Article 52 of this Circular.

32. To add the Article 52a, Article 52b, Article 52c, Article 52d and Article 52dd to the Article 52 as follows:

 “Article 52a. Customs supervision of exports entering, being stored, leaving ports, warehouses, storage yards which are connected to the e-customs system

1. Supervision of exports entering, being stored, leaving the container freight station (CFS)

a) Before bringing exports to the CFS:

a.1) Responsibilities of customs declarant: Register customs declaration and follow customs procedures applied to exports as prescribed;

a.2) Responsibilities of customs authority: With regard to exports that are granted customs clearance or conditional customs clearance, the e-customs system will transmit information about the list of exports entering CFS for consolidation according to the items in the Form No. 08 Appendix X issued herewith to the e-customs system of CFS operator.

b) When bringing exports to the CFS:

b.1) Responsibilities of customs declarant:

b.1.1) Bring goods to the CFS for consolidated with others of different goods owners into a same container;

b.1.2) Provide information about the customs declaration number and unique consignee reference number of the exported consignment for the CFS operator.

b.2) Responsibilities of CFS operator:

b.2.1) Check packages of goods; check if the goods expected to enter CFS and those actually entering CFS are matched in terms of quantity and weight aspects (if any).

If the packaging is not in the original condition and the comparison result shows that discrepancies exist or the goods show signs of violations against the law, the following actions shall be taken:

b.2.1.1) Update the discrepancies in the equivalent item prescribed in Form No. 19 (bulk good) Appendix X issued herewith and send them to the e-customs system;

b.2.1.2) Promptly notify the Sub-department of Customs where the goods are stored of the goods showing signs of violations and then store them in a separate area;

b.2.1.3) Have related parties sign a report certifying the goods showing signs of violation or discrepancies (if any);

b.2.2) After completing the entry of the goods into CFS, the information of such entry shall be updated using the Form No. 15 (bulk good) Appendix X issued herewith. If any changes arise related to the entry of the goods into CFS (modification, cancellation, or change of off-loading method or unit applied to bulk good), they shall be updated using the forms No. 15, No. 16, No. 26 (bulk good) or form No. 27 Appendix X issued herewith, and then be sent to the e-customs system;

b.2.3) Update information about empty containers and goods entering CFS or information about modifications or cancellation (if any) of goods entering CFS for consolidation purpose using the Forms No. 15, No. 16, No. 17 Appendix X issued herewith, and then send them to the e-customs system.

b.3) Responsibilities of customs authority in charge of CFS:

Receive information about empty containers, goods entering CFS and modification or cancellation (if any) from the e-customs system of the CFS operator and approve information about the cancellation of goods entering CFS (if any).

c) During consolidation and storage of exports in CFS:

c.1) Responsibilities of a CFS operator:

c.1.1) Upon completion of consolidation of goods into containers, update information about bulk goods eligible for release from the CCA which are consolidated into containers and about condition of empty containers becoming containers loaded with goods, seal numbers, number of packages, total weight of goods in containers (if any) using the Form No. 22 and No. 23 Appendix X issued herewith and send them to the e-customs system;

c.1.2) Preserve the original condition of containers loaded with goods when they are stored at the CFS.

c.2) Responsibilities of customs authority in charge of CFS: Receive information about bulk goods eligible for release from the CCA that are consolidated into containers and information about containers containing export consignments from the e-customs system of CFS operator.

d) When exports leaving the CFS:

d.1) Responsibilities of a CFS operator:

Comply with customs procedures applied to goods transported as prescribed in Clause 3 Article 51b of this Circular if the CFS is located outside the port.

d.2) Responsibilities of CFS operator:

d.2.1) If the goods are consolidated at a CFS inside the port: Give a list of containers for which the consolidation is completed (specifying: number of customs declaration, containers’ numbers, seals’ numbers of carrier, exporter’s name, description of goods, number of packages) to the Sub-department of Customs in charge of CFS via the e-customs system;

d.2.2) Update information about containers left the CFS using form No. 21 Appendix X issued herewith and send them to the e-customs system.

d.3) Responsibilities of customs authority:

d.3.1) If the goods are consolidated at a CFS inside the port: Give information of goods eligible for release from the CCA using form No. 4 (container goods) in Appendix X issued herewith to the e-customs system of CFS operator;

d.3.2) If the goods are consolidated at a CFS outside the port: comply with procedures applied to consignments transported as prescribed in Clause 3 Article 51b of this Circular;

d.3.3) Receive information about containers left CFS from the e-customs system of CFS operator.

2. Monitor the process that goods enter CFS from free trade zone or inland, being stored and then left CFS for being exported abroad or imported to inland.

a) Before bringing exports to the CFS:

a.1) Responsibilities of customs declarant: Register customs declaration and follow customs procedures applied to exports as prescribed;

a.2) Responsibilities of customs authority: With regard to exports that are granted customs clearance or conditional customs clearance, the e-customs system will transmit information about the list of exports about to enter a bonded warehouse according to the items in the Form No. 08 Appendix X issued herewith to the e-customs system of bonded warehouse service provider.

b) Before bringing exports to the bonded warehouse:

b.1) Responsibilities of customs declarant: Provide unique consignee reference number and customs declaration number of the consignment entering the bonded warehouse;

b.2) Responsibilities of bonded warehouse service provider:

b.2.1) Receive information about customs declaration number and unique consignee reference number of the consignment entering the bonded warehouse from the declarant;

b.2.2) Check packages of goods; check if the goods expected to enter bonded house and those actually entering bonded warehouse are matched in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject to delivery terms and conditions) and take the following actions:

b.2.2.1) If the packaging is not in the original condition and the comparison result shows that discrepancies exist or the goods show signs of violations against the law, the Sub-department of Customs where the goods are stored must be notified of the goods showing signs of violations against the law and then store them in a separate area;

b.2.2.2) Have related parties sign a report certifying the goods showing signs of violation or discrepancies (if any);

b.2.2.3) If the information is matched, update information about entry of goods into the bonded warehouse, information about modification and cancellation (if any) according to the items prescribed in Form No. 14 (container goods) or Form No. 15 (bulk goods) and Form No. 16 or 17 (if any) and update information about goods released from the CCA in the e-customs system according to items prescribed in Form No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X issued herewith and send them to the e-customs system.

b.3) Responsibilities of customs authority:

b.3.1) Receive information about goods entering bonded warehouse and modification or cancellation (if any) from the e-customs system of the bonded warehouse service provider and approve information about the cancellation of goods entering bonded warehouse (if any);

b.3.2) After inspection and verification, if the goods show signs of violations or discrepancies exist between the quantity of goods actually off-loaded and quantity of those stated in the bill of lading or delivery document, or the packages of goods has been not in the original condition (due to torn or broken container(s)), the supervising customs official shall make a report and have related parties sign in the report; and then give each party 1 copy or make a report on administrative violations (if any) and take further actions as prescribed;

c) While the goods are stored at bonded warehouse: The customs declarant, bonded warehouse service provider and customs authority shall comply with Point b.1 Clause 5 hereof;

d) When the goods leave the bonded warehouse for being exported abroad:

d.1) If the goods are discharged from a bonded warehouse for being exported abroad: The customs declarant, the bonded warehouse service provider and the customs authority shall comply with Point c Clause 5 Article 52a hereof;

d.2) If the goods are discharged from a bonded warehouse for being imported to inland or imported to free trade zone: The customs declarant, bonded warehouse service provider and customs authority shall comply with Point d Clause 1 Article 52 hereof.

3. Monitor the process that the exports enter, are stored and leave a centralized place for inspection (hereinafter referred to as site)

a) When bringing the goods to the site: The declarant, the site service provider and customs authority shall comply with Point b Clause 5 of this Article;

b) While the goods are stored at the site: The customs declarant, the site service provider and the customs authority shall comply with Point d Clause 5 hereof;

c) When discharging the goods from the site to a checkpoint of export:

c.1) Responsibilities of carrier: With regard to a consignment under independent transport, comply with customs procedure applied to the goods prescribed in Clause 3 Article 51b and comply with Point c.1 Clause 5 Article 52a of this Circular;

c.2) Responsibilities of customs authority:

c.2.1) Comply with customs procedures applied to goods transported as prescribed in Article 51b of this Circular;

c.2.2) Comply with Point c.2 Clause 5 Article 52a of this Circular.

c.3) Responsibilities of a site service provider:

c.3.1) Comply with Point c.3 Clause 5 Article 52a of this Circular;

c.3.2) Comply with customs procedures applied to goods transported as prescribed in Article 51b of this Circular.

4. Monitor the process that goods enter, are stored and leave a customs procedure area at an inland container depot (hereinafter referred to as ICD).

a) When bringing the goods into the ICD: The declarant, the ICD service provider and customs authority shall comply with Point a Clause 5 of this Article;

b) While the goods are stored at the ICD: The customs declarant, the ICD service provider and the customs authority shall comply with Point b Clause 5 hereof;

c) When discharging the goods from the ICD to a checkpoint of export:

c.1) Responsibilities of customs declarant: With regard to a consignment under combined transport, comply with customs procedure applied to the goods prescribed in Clause 3 Article 51b and comply with Point c.1 Clause 5 Article 52a of this Circular;

c.2) Responsibilities of customs authority:

c.2.1) Comply with customs procedures applied to goods transported as prescribed in Article 51b of this Circular;

c.2.2) Comply with Point c.2 Clause 5 Article 52a of this Circular.

c.3) Responsibilities of ICD service provider:

c.3.1) With regard to a consignment under independent transport, comply with customs procedures applied to goods transported as prescribed in Article 51b of this Circular;

c.3.2) Comply with Point c.3 Clause 5 Article 52a of this Circular.

5. Monitor the process that exported container goods or bulk goods that enter or leave a seaport checkpoint

a) When bringing the goods into the seaport:

a.1) Responsibilities of customs declarant: Provide information about the customs declaration number and unique consignee reference number of the exported consignment for the warehousing service provider:

a.2) Responsibilities of a warehousing service provider:

a.2.1) Receive information about customs declaration number or unique consignee reference number of a consignment to be exported or entered the port by the declarant; receive information about a list of containers that are screened (if any) from the e-customs system;

a.2.2) Update information about goods entering the port or information about modifications or cancellation (if any) using the Forms No. 14 (container goods) or form No. 15 (bulk goods), and form No. 16 or No. 17 (if any) in Appendix X issued herewith, and then send them to the e-customs system.

a.3) Responsibilities of customs authority:

a.3.1) Receive information about goods entering the port and modification or cancellation (if any) from the e-customs system of the warehousing service provider and approve information about the cancellation of goods entering the port (if any).

a.3.2) Update information about a list of containers that are screened (if any) using Form No. 03 of Appendix X issued herewith to the e-customs system of the warehousing service provider.

b) While the goods are stored at the seaport:

b.1.) If the goods are not in their original condition (for sampling purpose or changes in packages): The customs declarant, the warehousing service provider and the customs authority shall comply with Point c Clause 1 Article 52 hereof;

b.2) If the containers are screened inside the port:

b.2.1) Responsibilities of customs declarant: Carry containers to the screening area and to the post-screening storage area if the declaration is classified under the red channel and the goods are subject to screening as prescribed;

b.2.2) Responsibilities of a warehousing service provider: Cooperate with the customs authority in carrying containers to the screening area and to the storage area of goods pending export after completion of screening in a case where the declarant is absent.

b.3) If the containers are screened outside the port:

b.3.1) Responsibilities of customs declarant: Present documentation and containers for the customs official to seal and sign the transfer note, and then carry the containers to the screening area as prescribed; and then sign the transfer note upon completion of screening and carry the containers to the storage area at the port as prescribed;

b.3.2) Responsibilities of a warehousing service provider:

Receive information about the goods eligible for release from the CCA for screening purpose; update information about containers leaving and returning the port (when carrying the containers to screening area and returning) using the Form No. 22, Form No. 14 of Appendix X issued herewith, and then send them to the e-customs system.

Cooperate with the customs authority in carrying the containers to the screening area, in a case where the declarant is absent; and then carrying them to storage area as prescribed upon completion of screening;

b.3.3) Responsibilities of the customs authority: Seal the containers; make and sign transfer note; give information about containers eligible for release from the CCA (for being carried to the screening area) to the e-customs system of the warehousing service provider; give the carrier 1 transfer note for being presented to the receiving customs authority thereafter, have the customs official bear his/her signature and seal, and then monitor and take actions against violations (if any).

c) When the goods leave the port for being loaded on a mean of transport:

c.1) Responsibilities of the customs declarant:

Give information about the consignment eligible for release from the CCA (customs declaration number or unique consignee reference number or a document using Form No. 29/DSCT/GSQL applied to container goods or Form No. 30/DSHH/GSQL applied to other goods in Appendix V issued herewith) to the warehousing service provider;

c.2) Responsibilities of customs authority:

c.2.1) Give information of goods eligible for release from the CCA using form No. 04 (container goods) or form No. 05 (bulk goods) in Appendix X issued herewith to the e-customs system of warehousing service provider.

If the operation of screening of goods is suspended, the customs authority which issues such a suspension shall update the suspension information on the e-customs system and send it warehousing service providers.

If a warehousing service provider requests cancellation of a document certifying that their goods passed through CCA (with obvious explanation), the customs official in charge of inspection shall consider approving such a cancellation on the e-customs system and give that information to the e-customs system of the warehousing service provider;

c.2.2) Receive information about goods leaving CCA from the e-customs system of warehousing service providers;

c.2.3) If there is a discrepancy between information received from the customs declarant and information received from the e-customs system notified by a warehousing service provider (including a case where the declaration contains a duplicate container number), the customs authority shall verify the information and cooperate with the Sub-department of Customs where the declaration is registered (if any) in taking further actions as prescribed;

c.2.4) If bulk goods released from the CCA show a discrepancy in quantity or weight compared to information stated in the customs declaration, the customs official in charge shall guide the declarant to make an additional declaration as prescribed in Article 20 of this Circular.

c.3) Responsibilities of a warehousing service provider:

c.3.1) Receive information about customs declaration number and unique consignee reference number from the declarant and then take the following actions:

c.3.1.1) Allow the goods to leave the CCA if information is considered matched after comparison (including a case where the weight of bulk goods is actually less than that stated in the e-customs system);

c.3.1.2) Not allow the goods to leave the port if information of goods shown on the e-customs system and at the CCA is considered unmatched, or no information about consignment eligible for release from the CCA is received, or information about suspension at the CCA is received, or multiple declarations for a same container eligible for release from the CCA are received but the number of declarations submitted is sufficient; and then notify the declaration to contact with Sub-department of Customs where the goods are stored to take further actions as prescribed.

c.3.2) Within 30 minutes after the mean of transport leaves or departs (in case of a seagoing ship or barge) or passes through a CCA (in case of a motor car), update information about the goods leaving the CCA using the Form No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X issued herewith, and the send them to the e-customs system.

6. Monitor exported good in form of gas or liquid pumped from warehouses to means of transport:

a) Before the exported good is pumped from a warehouse to a mean of transport:

a.1) Responsibilities of customs declarant:

a.1.1) Register a customs declaration as prescribed;

a.1.2) Provide information about the exported consignment to a warehousing service provider (customs declaration number, volume of exported good, location of tank(s) out of which the gas/liquid is pumped.

a.2) Responsibilities of Sub-department of Customs where the goods are stored:

The customs official in charge shall inspect the if the liquid/gas is pumped meeting required conditions and guide the declarant to take appropriate actions to meet the conditions.

b) Monitor process of pumping liquid/gas from a warehouse to a mean of transport:

b.1) Responsibilities of the warehousing service provider:

b.1.1) Receive information about good eligible for release from the CCA and permit the declarant to pump certain volume of liquid/gas as stated in the customs declaration eligible for release from the CCA (including deficit in terms of weight or volume as compared to the customs declaration);

b.1.2) If the warehousing service provider has not received information about the consignment eligible for release from the CCA or receives information about suspension at customs controlled area, the liquid/gas is not permitted to be pumped out of the warehouse; and then the warehousing service provider shall notify the declarant to contact the customs authority for completing procedures for the consignment as prescribed;

b.1.3) Have related parties sign a report certifying the goods showing signs of violation or discrepancies (if any);

b.1.4) Update the information about the amount of liquid/gas pumped into the mean of transport prescribed in Form No. 22 Appendix X issued herewith and send them to the e-customs system.

b.2) Responsibilities of Sub-department of Customs where the goods are stored:

b.2.1) Manager of Sub-department of Customs where the goods are stored shall decide a suitable supervision method as prescribed;

b.2.2) Seal the mean of transport containing the gas/liquid (if any), make a report on completion (if any);

b.2.3) Receive information about goods leaving CCA from the e-customs system of warehousing service providers;

b.2.4) If the amount of liquid/gas pumped into the mean of transport is less than that stated in the declaration, the Sub-department of Customs shall require the declarant to make amendments as prescribed in Article 20 of this Circular.

7. Supervision of exports entering, being stored, leaving cargo airport terminals

a) Exports entering an airport terminal

a.1) Responsibilities of customs declarant:

a.1.1) With regard to exports which are granted customs clearance or conditional customs clearance:

a.1.1.1) Provide information about the customs declaration number and unique consignee reference number of the consignment for an airport terminal service provider;

a.1.1.2) If a customs authority discovers a violation, the declarant must present relevant documentary evidence and provide explanation for the customs authority; or present goods for inspection upon request of the customs authority.

a.1.2) With regard to goods prescribed in Point c Clause 1 and Point a Clause 2 Article 50 of this Circular: Provide information (number of declaration of transportation (OLA) or transfer note and unique consignee reference number) of the consignment for the airport terminal service provider and comply with provisions under Clause 2 Article 51b and Clause 3 Article 51c of this Circular;

a.1.3) With regard to goods entering an cargo airport terminal according to a document of regulatory body (goods not subject to customs declaration as prescribed or under a seizure decision of a police authority or a court, etc.): provide information about the number of documentary evidence held by the airport terminal service provider certified by the customs authority.

a.2) Responsibilities of an air terminal service provider:

a.2.1) Receive information about goods eligible for release from the CCA; a list of goods to be screened (if any) from the e-customs system;

a.2.2) Allow the declarant to bring goods into an airport terminal on receiving such notification that the goods are eligible for release from the CCA;

a.2.3) Update the information about the goods and actual weight of the goods entering the terminal as prescribed in Form No. 28 Appendix X issued herewith and send them to the e-customs system.

a.3) Responsibilities of the customs authority:

a.3.1) Give information about goods eligible for release from the CCA using the Form No. 10; and lists of goods to be screened (if any) using Form No. 09 in Appendix X issued herewith to airport terminal service providers; receive information about goods entering airport terminals from the e-customs system of airport terminal service providers on the e-customs system;

a.3.2) Check whether the seals and goods are in their original condition if they are subject to customs sealing;

a.3.3) Screen goods under the list of goods to be screened, update information about screening result on the e-customs system.

b) With regard to exports stored at an airport terminal:

b.1) Responsibilities of the customs authority:

b.1.1) Monitor goods stored at the airport terminal;

b.1.2) Cooperate in examining the goods upon a decision issued by the competent authority as per the law;

b.1.3) Collect, analyze and assess goods entering a CCA showing signs of violations against law. Entry of the aforesaid goods into the CCA shall be suspended as prescribed in Article 52d hereof for physical verification and further actions shall be taken (if any).

b.2) Responsibilities of an air terminal service provider:

b.2.1) Cooperate with customs authorities in abiding by a decision on examination of goods;

b.2.2) Update the discrepancies (if any) in its information system on the equivalent item prescribed in Form No. 31 of Appendix X issued herewith and send them to the e-customs system.

c) When loading exports on a mean of transport used for exit of goods:

c.1) Responsibilities of an air terminal service provider:

c.1.1) Send information about a list of goods leaving the airport terminal and expected to be loaded on the mean of transport according to the items prescribed in Form No. 33 Appendix X issued herewith and send them to the e-customs system;

c.1.2) Refrain from loading the goods under suspension of entry into the CCA by the customs authority on a mean of transport used for exit of goods until further notice of the customs authority;

c.1.3) As soon as practicable after the aircraft takes off, update the list of goods actually loaded on the mean of transport used for exit of goods on the e-customs system prescribed in Form No. 32 Appendix X issued herewith and send them to the e-customs system.

c.2) Responsibilities of the customs authority:

c.2.1) Monitor the loading of goods on means of transport using surveillance cameras. In necessary cases, the Manager of Sub-department of Customs shall assign customs officials to conduct in-person supervision;

c.2.2) Receive information about goods leaving airport terminal and then loaded on means of transport from system of airport terminal service providers.

8. Supervision of exports entering, being stored, leaving off-airport terminals

a) When bringing goods into an off-airport terminal: comply with Point a Clause 7 Article 52a of this Circular;

b) While goods are stored at an off-airport terminal: comply with Point b Clause 7 Article 52a of this Circular;

c) When the exports leave an off-airport terminal to a checkpoint of export: comply with Clause 2 Article 51b of this Circular.

Article 52b. Customs supervision in other cases

1. Supervise transshipped goods entering or leaving seaports that are connected to the e-customs system

a) With regard to goods transshipped between seaports, goods transshipped between wharfs in a same seaport:

a.1) Responsibilities of customs declarant:

a.1.1) Comply with customs procedures as prescribed in Clause 1 Article 51a of this Circular;

a.1.2) When the goods leave transshipment area, provide information about number of declaration of transportation (OLA) of the consignment eligible for release from the CCA for the warehousing service provider.

a.2) Responsibilities of a warehousing service provider: Comply with Point a.2, Point c.3 Clause 5 Article 52a of this Circular;

a.3) Responsibilities of the customs authority: Comply with Point a.3, Point c.2 Clause 5 Article 52a of this Circular.

b) With regard to goods transshipped from a foreign country to the transshipment area and then transshipped abroad from this area:

b.1) Responsibilities of a customs declarant:

b.1.1) Comply with customs procedures as prescribed in Clause 2 Article 51a of this Circular;

b.1.2) When the goods leave transshipment area, provide information about number of transshipped cargo manifest eligible for release from the CCA for the warehousing service provider.

b.2) Responsibilities of a warehousing service provider: Comply with Point a.2, Point c.3 Clause 5 Article 52a of this Circular;

b.3) Responsibilities of the customs authority: Comply with Point a.3, Point c.2 Clause 5 Article 52a of this Circular.

2. Supervise transshipped goods entering or leaving seaports that are not connected to the e-customs system

a) With regard to goods transshipped between seaports, goods transshipped between wharfs in a same seaport:

a.1) Responsibilities of a customs declarant:

a.1.1) Comply with customs procedures as prescribed in Clause 1 Article 51a of this Circular;

a.1.2) When the goods leave the transshipment area, comply with Point c Clause 2 Article 52c of this Circular.

a.2) Responsibilities of a warehousing service provider: comply with Point b Clause 2 Article 52c of this Circular;

a.3) Responsibilities of the customs authority: comply with Point c Clause 2 Article 52c of this Circular.

b) With regard to goods transshipped from a foreign country to the transshipment area and then transshipped abroad from this area:

b.1) Responsibilities of a customs declarant:

a.1.1) Comply with customs procedures as prescribed in Clause 2 Article 51a of this Circular;

b.1.2) When the goods leave the transshipment area, comply with Point c Clause 2 Article 52c of this Circular.

b.2) Responsibilities of a warehousing service provider: comply with Point b Clause 2 Article 52c of this Circular;

b.3) Responsibilities of the customs authority: comply with Point c Clause 2 Article 52c of this Circular.

3. Monitor goods in transit entering, being stored, and leaving seaports

Declarants, warehousing service providers and customs authorities shall follow customs procedure as prescribed in Article 51 of this Circular and monitor the goods under customs supervision as prescribed in Clause 5 Article 52a or Clause 2 Article 52c of this Circular.

4. Monitor exports which are granted customs clearance or conditional customs clearance and goods which entered into the CCA at the checkpoint (full or partial consignment) but the checkpoint of export or loading port for the full consignment changes

a) Responsibilities of the declarant or carrier:

a.1) Submit a document as prescribed in Point a.3 Clause 2 Article 20 of this Circular;

a.2) Provide information about the customs declaration number or unique consignee reference number of the consignment eligible for release from the CCA to the warehousing service provider which connected to the e-customs system or comply with Point a Clause 2 Article 52c of this Circular in a case where the warehousing service provider has not connected to the e-customs system;

a.3) Present goods for customs officials to check if they are still in their original condition, sign a transfer note; preserve the status quo of goods when they are transported to the new checkpoint of export or loading port;

a.4) Make additional declaration as prescribed in Point a.3, Clause 2 Article 20 of this Circular (in case of declaration of combined transport) or prescribed in Clause 7 Article 50 of this Circular (in case of declaration of transportation (OLA)). If the carrier wishes to change the checkpoint of export or loading port, it shall notify the declarant to make additional declaration as prescribed.

If the arrival of goods transported under a declaration of transportation (OLA) has been updated by the customs authority on the e-customs system, the declarant or carrier shall make a new declaration of transportation (OLA) as prescribed in Point c Clause 1 Article 51 of this Circular at the Sub-department of Customs where the goods are stored to transport the goods to the new checkpoint of export or loading port.

b) Responsibilities of Sub-department of Customs where the goods are stored:

b.1) Check if the goods are still in their original condition, certify the notification of change in loading port, checkpoint of export and change the information about customs supervisor stated in the export declaration to the new checkpoint of export or loading port on the e-customs system according to a written request of the declarant;

b.2) Give information about goods eligible for release from the CCA according to the items prescribed in Form No. 04 (container goods) or Form No. 05 (bulk goods) in Appendix X issued herewith to the e-customs system of the warehousing service provider which connected to the e-customs system or comply with Point c Clause 2 Article 52c of this Circular in a case where the warehousing service provider has not connected to the e-customs system;

b.3) Transfer goods to the customs authority in the new checkpoint of export or loading port as follows: Make and certify (bearing customs official’s signature and seal) a transfer note according to original condition of the goods and seals, then give the declarant 1 transfer note, monitor for further report and actions against violations (if any) as prescribed or as prescribed in Clause 3 Article 51b of this Circular in a case where the declarant or carrier made a declaration of transportation (OLA).

c) Responsibilities of a warehousing service provider where the goods are stored:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject to delivery terms and conditions) and take the following actions:

c.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

c.2) Update information about goods released from the CCA according to the items prescribed in Form No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X issued herewith to this Circular and send it to e-customs system in a case where the warehousing service provider has not connected to the e-customs system.

5. Monitor exports that are granted customs clearance or conditional customs clearance but the carrier only loads a part of the consignment on the mean of transport used for exit of goods according to the customs declarant, the remaining part of consignment shall be loaded on another mean of transport in the same checkpoint of export or loading port.

a) Responsibilities of a warehousing service provider:

a.1) Notify the declarant of any of the following changes: Quantity of goods actually loaded on a mean of transport; names, number of routes, new date of exit of other means of transport to be loaded with the remaining goods as the basis for the declarant to make additional declaration as prescribed;

a.2) Update information about containers entering the port if they are still stored at the port, including: names of mean of transport, number of routes, new date of exit;

а.3) Within 30 minutes after the mean of transport leaves or departs (in case of a seagoing ship or barge) or passes through a CCA (in case of a motor car), update information about the goods leaving the CCA using the Form No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X issued herewith, and the send them to the e-customs system.

b) Responsibilities of the customs authority: Give information of goods eligible for release from the CCA using form No. 04 (container goods) or form No. 05 (bulk goods) in Appendix X issued herewith to the e-customs system of warehousing service provider;

c) Responsibilities of the customs declarant: Make amendments to declaration as prescribed in Article 20 of this Circular.

6. Monitor exports that are granted customs clearance or conditional customs clearance but the carrier only loads a part of the consignment on the mean of transport used for exit of goods according to the customs declarant, the remaining part of consignment shall be transported to another checkpoint of export or loading port.

a) Responsibilities of the customs declarant:

a.1) Make amendments to the customs declaration which is granted customs clearance or conditional customs clearance as prescribed in Article 20 of this Circular and make a new customs declaration for the remaining goods;

a.2) Transport the rest of goods to another checkpoint of export or loading port for export.

b) Responsibilities of a warehousing service provider:

b.1) Notify the declarant of making amendments to the declaration according to the quantity of goods actually exported and make a new declaration for the rest of goods to transport them to another checkpoint of export or loading port for export;

b.2) Within 30 minutes after the mean of transport leaves or departs (in case of a seagoing ship or barge) or passes through a CCA (in case of a motor car), update information about the goods leaving the CCA using the Form No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X issued herewith, and the send them to the e-customs system;

b.3) Check information about the goods eligible for release from the CCA and update information about the rest of goods which passed through the CCA on the e-custom area.

c) Responsibilities of Sub-department of Customs where the goods are stored:

c.1) Cancel the information about certifying the declaration of exports released from the CCA on the e-customs system and update information that the goods loaded on the mean of transport and the rest of goods are eligible for release from the CCA in order for the warehousing service provider to allow the goods to leave the port;

c.2) If the goods are subject to customs supervisor, provision of Clause 4 of this Article shall apply according to the new export declaration which completed the customs procedure (customs clearance or conditional customs clearance).

d) Responsibilities of the customs authority where the customs declaration is registered:

According to a request for amendments made by a declarant, the customs authority shall make amendments as prescribed in Article 20 of this Circular (amend or reduce the quantity of goods actually exported and delete the list of containers not actually exported, and then receive a new export declaration).

7. Monitor exports which are be granted customs clearance or conditional customs clearance, entered the CCA at the checkpoint but the declarant requests to bring the goods back to the inland.

a) If a declarant requests the cancellation of customs declaration:

b.1) Responsibilities of the customs declarant: Send a document to the Sub-department of Customs where the goods are stored, specifying the information of declaration (name, TIN, number of declaration, date of declaration registration, Sub-department of Customs where the declaration is registered), to notify that the procedure for cancellation of the declaration is completed as prescribed in Article 22 of this Circular and make a request to allow the goods to leave the customs controlled area;

a.2) Responsibilities of the customs authority:

According to the request to allow the goods to leave the CCA and information about cancellation of the export declaration on the e-customs system or certification of cancellation of customs declaration to bring the goods back to inland issued by the Sub-department of Customs where the declaration is registered (in case of physical customs declaration), the Sub-department of Customs where the goods pending export are stored shall take the following actions:

a.2.1) At the port/warehouse/storage yard which connected to the e-customs system: Update information of goods eligible for release from the CCA using form No. 21 (container goods) or form No. 22 (bulk goods) in Appendix X issued herewith and send it to the e-customs system of warehousing service provider;

a.2.2) At the port/warehouse/storage yard which did not connect to the e-customs system: Certify (bear signature and seal of the customs official) the list of containers or list of goods, and then give the declarant 1 copy for further presentation to the warehousing service provider when the goods leave the CCA as prescribed.

a.3) Responsibilities of a warehousing service provider:

a.3.1) At the port/warehouse/storage yard which connected to the e-customs system:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject to delivery terms and conditions) and take the following actions:

a.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

a.3.1.2) Update information of goods eligible for release from the CCA using form No. 21 (container goods) or form No. 22 (bulk goods) in Appendix X issued herewith and send it to the e-customs system.

a.3.2) At the port/warehouse/storage yard which did not connect to the e-customs system: According to the list of containers or the list of goods bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the discharge of goods from the customs controlled area.

b) If the declarant makes a request to export partial consignment under the customs declaration and bring the rest of consignment back to inland:

b.1) Responsibilities of the customs declarant:

b.1.1) Submit a request for amendment to the Sub-department of Customs where the declaration is registered (specifying declaration number; number of containers if the goods are loaded on containers; unique consignee reference number) as prescribed in Article 20 of this Circular;

b.1.2) Send a document to the Sub-department of Customs where the goods are stored, specifying the information of declaration (name, TIN, number of declaration, date of declaration registration, Sub-department of Customs where the declaration is registered), to notify that the procedure for additional declaration is completed and request to bring goods not to be exported out of the customs controlled area.

b.2) Responsibilities of the customs authority:

b.2.1) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

Receive additional declarations and update them on the e-customs system;

b.2.2) Responsibilities of Sub-department of Customs where the goods are stored:

According to a request made by the declarant to allow the goods to leave the CCA and additional export declarant made on the e-customs system or physical declaration amendment (if any) of the where the declaration is registered, the Sub-department of Customs where the goods are stored shall:

b.2.2.1) At the port/warehouse/storage yard which connected to the e-customs system:

Give information of goods eligible for release from the CCA using form No. 21 (container goods) or form No. 22 (bulk goods) in Appendix X issued herewith to the e-customs system of warehousing service provider;

b.2.2.2) At the port/warehouse/storage yard which did not connect to the e-customs system:

Certify (bear signature and seal of the customs official) the list of containers or list of goods, and then give the declarant 1 copy for further presentation to the warehousing service provider when the goods leave the CCA as prescribed.

b.3) Responsibilities of a warehousing service provider:

b.3.1) At the port/warehouse/storage yard which connected to the e-customs system:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject to delivery terms and conditions) and take the following actions:

b.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

b.3.1.2) Update information about goods released from the CCA according to the items prescribed in Form No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X issued herewith to this Circular and send it to e-customs system in a case where the warehousing service provider has not connected to the e-customs system.

b.3.2) At the port/warehouse/storage yard which did not connect to the e-customs system: According to the list of containers or the list of goods bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the discharge of goods from the customs controlled area.

8. Monitor goods leaving CCA without customs declaration registration or imports to be re-exported

a) With regard to goods which are under seizure decisions of a customs authority (police authority, court, etc.), goods serving urgent cases or national defense and security purposes which are exempt from customs procedure;

b.1) Responsibilities of the customs declarant: Present the document issued by the competent authority in order for the Sub-department of Customs to inspect as prescribed;

a.2) Responsibilities of Sub-department of Customs where the goods are stored:

a.2.1) At the port/warehouse/storage yard which connected to the e-customs system:

Give information about goods eligible for release from the CCA to the e-customs system of the warehousing service provider according to relevant documents issued by the competent authority;

a.2.2) At the port/warehouse/storage yard which did not connect to the e-customs system:

Print and certify (bear signature and seal of the customs official) a list of goods CCA and give it to the declarant for further presentation to the warehousing service provider according to relevant documents issued by the competent authority.

a.3) Responsibilities of a warehousing service provider:

a.3.1) At the port/warehouse/storage yard which connected to the e-customs system:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject to delivery terms and conditions) and take the following actions:

a.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

a.3.1.2) Update information of goods eligible for release from the CCA using form No. 21 (container goods) or form No. 22 (bulk goods) in Appendix X issued herewith and send it to the e-customs system.

a.3.2) At the port/warehouse/storage yard which did not connect to the e-customs system:

According to the list of containers or the list of goods bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the discharge of goods from the customs controlled area.

b) With regard to imports which entered into CCA without a registered customs declaration or with a registered customs declaration but the customs procedure has not been completed, or they must be re-exported or returned to the consignor (in case of incorrect consignment, lost consignment, wrong destination as compared with bill of lading, goods owner’s denial of imports, etc.):

b.1) Responsibilities of the good owner or carrier: Make a request for re-export or return of goods to the consignor to the Sub-department of Customs where the goods are stored, specifying reasons for incorrect or lost consignment, or denial of goods (the request must state bill of lading number, declaration number (if any), expected export time, checkpoint of export, etc.);

b.2) Responsibilities of Sub-department of Customs where the goods are stored:

b.2.1) According to the request of declarant, the Sub-department of Customs where the goods are stored shall check the documents of consignment. If no sign of violations against the law is found, the following actions shall be taken:

b.2.1.1) At the port/warehouse/storage yard which connected to the e-customs system: Give information about goods eligible for release from the CCA to the e-customs system of the warehousing service provider:

b.2.1.2) At the port/warehouse/storage yard which did not connect to the e-customs system: Certify (bear signature and seal of the customs official) the list of containers or list of goods, and then give the declarant 1 copy for further presentation to the warehousing service provider when the goods leave the CCA as prescribed.

b.2.2) If any sign of violation against the law is found, the full consignment shall be inspected physically, if the physical inspection and the bill of lading are matched and no violation against the law is found, the Sub-department of Customs shall consider re-exporting the consignment. If the physical inspection and bill of lading are not matched or any violation against the law is found, further actions shall be taken as prescribed.

b.3) Responsibilities of a warehousing service provider:

b.3.1) At the port/warehouse/storage yard which connected to the e-customs system:

Check packages of the goods; check if the information of goods eligible for release from the CCA received from the e-customs system or the declarant and those actually passed through in terms of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject to delivery terms and conditions) and take the following actions:

b.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information is not matched, require the declarant to contact with the customs authority to complete the customs procedure as prescribed;

b.3.1.2) Update information of goods eligible for release from the CCA using form No. 21 (container goods) or form No. 22 (bulk goods) in Appendix X issued herewith and send it to the e-customs system.

b.3.2) At the port/warehouse/storage yard which did not connect to the e-customs system:

According to the list of containers or the list of goods bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the discharge of goods from the customs controlled area.

9. With regard to goods to be transshipped to an anchorage of ships/boats

a) Before transshipment:

a.1) Responsibilities of a receiving warehousing service provider:

a.1.1) Make a request for transshipment (specifying: name of ship, route number, bill of lading number, quantity, weight, expected date and time) and send it to the Sub-department of Customs in charge of the transshipment area;

a.1.2) Receive lists of goods to be unloaded at the port from the e-customs system.

a.2) Responsibilities of the customs authority:

a.2.1) According to the information provided by the warehousing service provider and other information (if any), the Manager of Sub-department of Customs where the goods are transshipped shall decide the supervision method and assign customs officials to carry out supervision as prescribed;

a.2.2) Give information about goods to be unloaded at the port to the e-customs system of warehousing service provider.

b) During transshipment:

b.1) Responsibilities of the warehousing service provider:

b.1.1) If an discrepancy in goods exists, the goods are not in original condition or any sign of violations against the law is found, it shall give a notice to the Sub-department of Customs in charge of the transshipment area for further actions;

b.1.2) Sign a certification after completion of transshipment (if any).

b.2) Responsibilities of customs authority in charge of transshipment area:

Receive information about discrepancies, changes to original condition or signs of violations (if any) for further actions:

b.2.1) Check if the goods are in original condition; make and sign a certification and give it to the warehousing service provider to keep the good in original condition;

b.2.2) Verify the reasons and take actions against violations (if any) and transmit information to the receiving Sub-department of Customs for further procedures as prescribed.

c) After transshipment:

c.1) Responsibilities of the warehousing service provider: Update information of goods unloaded using form No. 14 (container goods) or form No. 15 (bulk goods) in Appendix X issued herewith and send it to the e-customs system;

c.2) Responsibilities of the customs authority: Receive information about unloaded goods sent by the warehousing service provider.

10. Customs supervision applied to exports which are granted customs clearance or entered an airport terminal (full or partial consignment) but then entered to another airport terminal

a) A declarant, if wishes, may request a change of airport terminal (under management of the same Sub-department of Customs):

a.1) Responsibilities of the customs declarant:

a.1.1) Send the request to the customs authorities and airport terminal service providers of departure and destination, and provide information about the goods (unique consignee reference number and customs declaration number);

a.1.2) Receive goods at the airport terminal of departure after receiving the approval of the customs officials and airport terminal service providers of departure and destination;

a.1.3) Present goods to customs officials in charge of airport terminal of departure for sealing and customs officials in charge of airport terminal of destination for checking.

a.1.4) Transport goods from the airport terminal of departure to the airport terminal of destination, and maintain the goods in their original condition during the transport as prescribed.

a.2) Responsibilities of the customs official:

a.2.1) At the airport terminal of departure:

a.2.1.1) Approve the request for change of airport terminal submitted by the declarant; update information about supervision place and goods eligible for release from the CCA on the e-customs system according to items prescribed in Form No. 11 Appendix X issued herewith sent to the e-customs system of the airport terminal service provider of departure;

a.2.1.2) Check if the packages of goods and seals are in their original condition (if any), compare information about the goods in reality and those stated in the e-customs system;

a.2.1.3) Seal the goods if they have not been sealed and notify the customs officials of the terminal of destination by phones or walkie-talkies for further receipt.

a.2.2) At the airport terminal of destination:

a.2.2.1) Check if the packages of goods and seals are in their original condition (if any), compare information about the goods in reality and those stated in the e-customs system;

a.2.2.2) Send information about goods eligible for release from the CCA at the airport terminal of destination on the e-customs system according to items prescribed in Form No. 11 of Appendix X issued herewith to the e-customs system of the airport terminal service provider.

a.3) Responsibilities of air terminal service provider of departure:

a.3.1) Receive the request, information about customs declaration number and unique consignee reference number from the declarant; and then compare them to the list of goods eligible for leaving the CCA received from the e-customs system:

a.3.1.1) Allow the goods to leave the airport terminal when the information is matched;

a.3.1.2) Not allow the goods to leave the airport terminal when the information received on the e-customs system and the goods released from the CCA in reality is not matched or information about suspension at the CCA is received from the e-customs system, and then notify the declarant to contact the customs authority for further procedures.

a.3.2) Send information about goods leaving the airport terminal according to the items prescribed in Form No. 32 Appendix X issued herewith and send them to the e-customs system;

a.3.3) Transfer the goods to the declarant.

a.4) Responsibilities of air terminal service provider of destination:

a.4.1) Receive the request, information about customs declaration number and unique consignee reference number from the declarant; and then compare them to the list of goods eligible for entering the CCA received from the e-customs system:

a.4.1.1) Allow the goods to enter the airport terminal when the information is matched;

a.4.1.2) Not allow the goods to leave the airport terminal when the information is not matched or information about suspension at the CCA is received from the e-customs system, and then notify the declarant to contact the customs authority for further procedures.

a.4.2) Update information about goods eligible for entering the airport terminal according to the items prescribed in Form No. 28 Appendix X issued herewith and send them to the e-customs system.

b) The declarant who makes a request for change of checkpoint of export or loading port under management of 2 Departments of Customs or back to inland shall: comply with Clause 2 Article 22 of this Circular.

b.1) Responsibilities of the customs declarant: comply with Point a Clause 2 Article 22 of this Circular;

b.2) Responsibilities of the customs authority:

b.2.1) comply with Point b Clause 2 Article 22 of this Circular;

b.2.2) Send information about goods eligible for leaving the airport terminal of destination on the e-customs system according to items prescribed in Form No. 11 of Appendix X issued herewith to the e-customs system of the airport terminal service provider.

b.3) Responsibilities of the air terminal service provider:

b.3.1) Check if information about the goods in reality and those eligible for leaving airport terminal are matched; receive information from the e-customs system and take the following actions:

b.3.1.1) Allow the goods to leave the airport terminal when the information is matched;

b.3.1.2) Not allow the goods to leave enter the airport terminal when the information is not matched and then notify the declarant to contact the customs authority for further procedures.

b.3.2) Update information about goods leaving the airport terminal according to the items prescribed in Form No. 32 Appendix X issued herewith and send them to the e-customs system.

Article 52c. Customs supervision applied to exports and imports passing through checkpoints, ports, warehouses, storage yards not connected to the e-customs system

1. Customs supervision applied to imports

a) Responsibilities of the customs declarant:

a.1) With regard to imports which are granted customs clearance or conditional customs clearance or entered storage or inspection place or under independent transport:

The declarant shall provide 1 list of containers using Form No. 29/DSCT/GSQL Appendix V applied to container goods (list of containers) or 1 list of goods using Form No. 30/DSHH/GSQL Appendix X applied to other goods (list of goods) or a notification of approval for transport declaration for the customs authority in charge of the port, warehouse or storage yard.

The declarant shall print the list of containers and the list of goods on the customs information portal (http://www.customs.gov.vn) or the e-customs system of the declarant.If there is any change to the list of containers or the list of goods compared to the customs declaration when the declarant receives goods at the checkpoint of import, the declarant shall print or request the customs official at the Sub-department of Customs at the checkpoint to print the list of containers or the list of goods from the e-customs system.

In case of physical customs declaration, the declarant shall present it to the Sub-department of Customs where the declaration is registered for certification of customs clearance or conditional customs clearance;

a.2) With regard to imports leaving the port/checkpoint subject to customs sealing prescribed in Clause 3 Article 50 of this Circular: Present the goods to the customs authority for sealing; keep the goods and seals in their original condition; transfer the goods to the Sub-department of Customs of destination for further procedures as prescribed.

b) Responsibilities of the warehousing service provider:

b.1) According to the list of container or the list of goods or notification of approval for transport declaration bearing certification of the customs official (with signature and seal) provided by the declarant, the warehousing service provider shall compare the information about the goods in reality and in the e-customs system in terms of container number, seal number (if any), quantity of packages, weight of packages, weight of bulk goods, the warehousing service provider shall allow the goods to leave the customs controlled area;

b.2) If the information is not matched, the warehousing service provider shall notify the Sub-department of Customs where the goods are stored or the Sub-department of Customs where the declaration is registered as quickly as possible for further actions.

c) Responsibilities of the customs authority:

c.1) Check if the information about the list of containers, the list of goods or the notification of approval for transport declaration provided by the declarant and those in the e-customs system are matched;

c.2) With regard to the cases subject to sealing as prescribed in Clause 3 Article 50 of this Circular;

c.2.1) Check the outer condition of goods, compare container number and seal number of the carrier and the customs declaration on the e-customs system, bill of lading (if any) for customs sealing;

c.2.2) Send a transfer note to the customs authority of destination for further procedures as prescribed;

c.2.3) Seal and certify the sealing (if any) on the e-customs system.

In case of bulk goods, bulky goods, oversize load goods which cannot be sealed, the customs official shall make a note “goods not eligible for sealing”, specifying other information (if any) about the goods, including description, quantity, categories, symbol, origin on the transfer note or pictures of goods in the original condition enclosed with the transfer note (if necessary).<0}

c.3) In case of goods eligible for release from the CCA, after certification on the e-customs system, the customs official shall bear his/her certification (signature and seal) of eligibility for release from the CCA. If a declaration of transportation (OLA) is used, the customs official shall, according to the notification of approval for transport declaration provided by the declarant, bear his/her certification (signature and seal) in the first page of the notification and require the declarant to give it to the warehousing service provider for supervision of the goods leaving the customs controlled area.

With regard to imports leaving the CCA at the checkpoint of road, waterway, inland waterway, international railway: The Sub-department of Customs at the checkpoint shall check the information provided by the declarant or carrier as provided in Point a.1 of this Clause and information on the e-customs system for supervision of imports leaving the customs controlled area; and then certify the goods released from the CCA on the e-customs system.

If the goods are not eligible for release from the CCA, the Sub-department of Customs shall guide the declarant to complete the customs procedure as prescribed;

c.4) Certify the goods released from the CCA or update information about the dispatching goods on the e-customs system after the goods passed through the customs controlled area.

2. Customs supervision applied to exports

a) Responsibilities of the customs declarant:

a.1) With regard to exports exempt from physical inspection which are granted customs clearance or conditional customs clearance or approved with independent transport, when adequate goods are gathered in the customs controlled area:

The declarant shall provide 1 list of containers using Form No. 29/DSCT/GSQL Appendix V applied to container goods (list of containers) or 1 list of goods using Form No. 30/DSHH/GSQL Appendix X applied to other goods (list of goods) or a notification of approval for transport declaration for the customs authority in charge of the port, warehouse or storage yard.

The declarant shall print the list of containers and the list of goods on the customs information portal (http://www.customs.gov.vn) or the e-customs system of the declarant.If there is any change to the list of containers or the list of goods compared to the customs declaration when the goods entered the customs controlled area, the declarant shall print or request the customs official at the Sub-department of Customs at the checkpoint to print the list of containers or the list of goods from the e-customs system.

In case of physical customs declaration, the declarant shall present it to the Sub-department of Customs where the declaration is registered for certification of customs clearance or conditional customs clearance;

a.2) With regard to goods subject to customs sealing as prescribed in Clause 3 Article 50 of this Circular, the exports subject to physical inspection which are granted customs clearance or conditional customs clearance at the Sub-department of Customs outside the checkpoint area, the declarant shall present the goods and a transfer note (if any) to the Sub-department of Customs at the checkpoint of export. After the customs authority conducts inspection and certification, the declarant shall comply with Point a.1 of this Clause;

a.3) With regard to exports subject to physical inspection carried out by the Sub-department of Customs at the checkpoint of export, after the goods are granted be granted customs clearance or conditional customs clearance, the declarant shall comply with Point a.1 of this Clause.

b) Responsibilities of the warehousing service provider:

b.1) According to the list of containers or the list of goods or the notification of approval for transport declaration bearing certification of the customs official (signature and seal) provided by the declarant, the warehousing service provider shall check if the received information and actual goods are matched in order to allow the goods to be loaded on the mean of transport;

b.2) If the information is not matched, the warehousing service provider shall notify the Sub-department of Customs where the goods are stored or the Sub-department of Customs where the declaration is registered as quickly as possible for further actions.

c) Responsibilities of the customs authority:

c.1) Check if the information about the list of containers, the list of goods or the notification of approval for transport declaration provided by the declarant and those in the e-customs system are matched;

c.2) With regard to the cases subject to sealing as prescribed in Clause 3 Article 50 of this Circular; Check the condition of customs seals (if any) on the e-customs system; certify the arrival of goods on the e-customs system;

c.3) If the goods are eligible for release from the CCA, the customs official shall bear his/her signature and seal on documents. If a declaration of transportation (OLA) is used, the customs official shall, according to the notification of approval for transport declaration provided by the declarant, bear his/her certification (signature and seal) in the first page of the notification and require the declarant to give it to the warehousing service provider for supervision of the goods being loaded on the mean of transport.

With regard to exports passing through checkpoints by road, waterway, inland waterway, international railway, the certification of goods released from the CCA on the e-customs system shall be made after the goods passed through the border area to the country of importation.

If the goods are not eligible for release from the CCA, the Sub-department of Customs shall guide the declarant to complete the customs procedure as prescribed;

c.4) Certify that the goods passed the CCA on the e-customs system after the goods were loaded on the mean of transport for export;

c.5) With regard to exported crude oil at offshore drilling sites or overlapping areas and goods prescribed in Clause 1 Article 93 of this Circular, the Sub-department of Customs where the declaration is registered shall certify that the goods passed through the CCA after the customs declaration has been granted customs clearance (without in-person supervision).

With regard to petrol and oil provided for outbound aircrafts, the Manager of Sub-department of Customs in charge of international airport shall monitor following risk management principles according to scheduled daily refueling, sales invoices or warehouse discharge notes provided by the petroleum trading enterprises, and flight plans provided by airport authority.

3. Management of goods entering, being stored, and leaving CFS

All services performed in CFS shall be subject to supervision of the customs authority. If exported consignments are consolidated into a container, the CFS operator shall make a list of goods to be consolidated (2 originals) using the Form No. 25/DMXK-CFS/GSQL Appendix V issued herewith. Upon completion of consolidation, the customs official in charge shall certify the lists, and then give 1 copy to the CFS operator and keep 1 copy at the customs authority.

a) With regard to imports entering CFS: After all the goods stated in the Master Bill are imported or exported, the CFS operator shall monitor every Master Bill;

b) With regard to exports entering CFS: According to the list of goods in exported consignments to be consolidated in a same container, the CFS operator shall monitor exported consignments that do not enter the CFS within a prescribed time limit as prescribed in Clause 3 Article 61 of the Law on Customs;

c) Reports on goods entering, leaving CFS and goods in stock: Every 5th day of the first month in the subsequent quarter, the CFS operator shall send a report on goods’ condition and operation of CFS using Form No. 26/CFS/GSQL Appendix V issued together with this Circular to the Sub-department of Customs that manages the CFS.”

Article 52d. Suspension of release of goods from the CCA

During customs supervision and patrol at customs area and collecting information about exported and imported consignments, if any sign of violations against customs laws is found:

1. Responsibilities of Manager of Sub-department of Customs where the declaration is registered or where the goods are stored

a) Check information about the consignment on the e-customs system to ensure that the consignment is still in the customs controlled area;

b) Give a notification of suspension of goods released from the CCA to declarants and warehousing service providers via the e-customs system;

c) The notification of suspension shall be made in accordance with Form No. 11/TBTDGS/GSQL Appendix V issued herewith.

2. Responsibilities of Sub-department of Customs where the goods are stored:

a) Inspect the goods physically in the witness of the declarant, carrier, or warehousing service provider where the goods are stored and information provider (if any);

b) Take a record and take actions against any violation of customs law as per the law. The actions taken shall be notified to relevant agencies.

3. Responsibilities of the warehousing service provider:

a) Only allow the goods to leave and enter the port/warehouse/storage yard when the customs authority certifies that the goods are eligible for release from the CCA, unless it receives the notification of suspension from the customs authority;

b) Cooperate with the customs authority to transport the goods to the inspection place at the request of customs authority or allow the goods to be released from the CCA after receiving the cancellation of suspension from the customs authority.

Article 52dd. Cooperation in information exchange and upon system’s breakdown

1. Responsibilities of the warehousing service provider:

a) At the port/warehouse/storage yard where the inland transported goods are stored (goods traded domestically), the warehousing service provider shall store the inland transported goods and exports, imports, goods in transit to justify customs supervision as prescribed in Article 34 Decree No. 08/2015/ND-CP;

b) Before the goods enter the storage area, the warehousing service provider shall provide the customs authority with the master diagram of the storage area of exported, imports or goods in transit, goods that are imported more than 90 days since the arrival date at the checkpoint but no one comes to receive and transshipped goods (if any) using the Form No. 13 in Appendix X issued herewith (only provide it for the customs authority for the first time and keep it updated thereafter);

c) Update and send to the e-customs system information about goods entering, being stored, and leaving as prescribed in Article 52, Article 52a and Article 52b of this Circular; record information about goods which passed through the CCA on the e-customs system of the warehousing service provider within 5 years for further investigation, reporting, statistics, comparison, and study upon requests of customs authority;

d) During unloading process, if any discrepancy exists (the goods are not in original condition; deviation in quantity, weight, container number, seal number of the carrier, seal number of customs) between the goods reality and those in the list expected to be unloaded provided by the customs authority, the warehousing service provider shall cooperate with the customs authority to inspect if the goods are in their original condition.

If the goods show sign of violations against the law, the warehousing service provider shall follow the guidance of the customs authority (mark and seal container goods on the premises and use the surveillance camera system; or bring bulk goods in packages to separate storage area). Update information and send it to the e-customs system as prescribed;

If the original condition of the goods changes (changing empty containers, packages, stuffing and unstuffing) during the storage, the warehousing service provider shall, upon completion of the change, update information and send it to the e-customs system as prescribed. The original condition of goods only be changed with the approval and supervision of the customs authority;

e) Notify the carrier or good owner to contact with the customs authority if the consignment is not eligible for release from the CCA or the customs authority issues a notification of suspension of release of goods from the CCA.

2. Responsibilities of the customs authority:

a) Through the e-customs system, provide warehousing service providers with information about goods to be off-loaded, containers to be screened (if any), information about change of customs declaration status (if any), change of containers eligible for release from the CCA (if any), goods eligible for release from the CCA using equivalent Forms in Appendix X issued herewith;

b) Receive and handle information responded and updated on the e-customs system by the warehousing service provider as prescribed. If the customs authority receives information about discrepancies or goods not in their original condition compared to information provided by the warehousing service provider or information about the good showing sign of violation, the customs authority shall verify if the goods are in their original condition and adopt customs supervision and inspection measures to prevent violations of customs law as prescribed.

Update information on the e-customs system or take record in the logbook of discrepancies using form No. 33 (container goods) or form No. 34 (bulk goods) in Appendix X issued herewith;

c) Receive and handle difficulties of declarants, warehousing service providers; provide phone number for receiving information and cooperate in dealing with notifications sent from warehousing service providers;

d) Annually, according to the risk management information, the Departments of Customs of province shall inspect how warehousing service providers in the province monitor goods entering, being stored at, leaving ports/warehouses/storage yards; direct affiliated entities to expedite warehousing service provider to improve the connection or upgrade of their system (if any) as prescribed;

dd) The Director of the General Department of Customs shall stipulate message format exchanged between the customs authority and warehousing service provider.

3. If the e-customs system and the e-customs system of a warehousing service provider cannot exchange information (hereinafter referred to as breakdown).

a) Responsibilities of the warehousing service provider:

a.1) Within 1 hour from the moment that electronic transactions cannot proceed, the warehousing service provider shall notify the Sub-department of Customs in writing to monitor the breakdown system (including: name and code of port/warehouse/storage yard; name and code of customs authority in charge of the warehousing service provider; description of breakdown, date and time; full name of the person who certifies the breakdown, etc.) to deal with the breakdown so as to avoid bottlenecks of export and import of goods, entry and exit of means of transport, and record the breakdown in the logbook according to items in Form No. 35 Appendix X issued herewith for further monitoring;

a.2) According to the list of goods eligible for release from the CCA bearing certification of the Sub-department of Customs or information about goods eligible for release from the CCA provided by the customs authority, the warehousing service provider shall allow exports to be loaded on the means of transport or allow imports to leave the customs controlled area;

Aa.3) Update information about goods leaving CCA as soon as possible after the e-customs system is fixed.

b) Responsibilities of the customs authority:

b.1) The General Department of Customs shall assign a Help Desk to receive reports on breakdowns, guidelines and dealing with breakdown as prescribed;

b.2) The Manager of Sub-department of Customs where the e-customs system breaks down shall assign technicians to take in charge and deal with the e-customs system’s breakdown round-the-clock; within 1 hour from the moment that electronic transactions cannot proceed, the Manager shall notify the warehousing service provider in writing to deal with breakdown and avoid bottlenecks of export and import of goods and entry and exit of means of transport;

b.3) The Manager of Sub-department of Customs where the e-customs system breaks down shall assign customs officials to cooperate with the warehousing service provider to determine and rectify the breakdown. If the breakdown cannot be rectified, the Manager shall make a record of the breakdown condition, time and place of breakdown and notify the Help Desk of customs procedure and follow guidelines;

b.4) If the e-customs system and system of the warehousing service provider cannot exchange information but the e-customs system still has information about goods eligible for release from the CCA, every 15 minutes since the breakdown, the customs official in charge shall check declarations eligible for release from the CCA on the e-customs system, consolidate information about goods eligible for release from the CCA according to items in Form No. 26 Appendix X issued herewith and send them to the warehousing service provider as the basis for allowing the goods to leave the customs controlled area;

b.5) Request the warehousing service provider to update information about consignments released from the CCA as soon as possible after the e-customs system is fixed.”

33. To amend Clause 1 and Clause 3 of Article 53 as follow