CIRCULAR regulations on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based Customs Law No. 54/2014/QH13 on June 23, 2014;
Export Tax base, import tax of 45/2005/QH11 on Jun. 14, 2005;
Pursuant to the law No. 78/2006 Tax Manager/QH10 on November 29, 2006; Law on amendments and supplements to some articles of the law on tax administration of 21/2012/QH13 on November 20, 2012; Law on amendments and supplements to some articles of the Tax Law No. 71/2014/QH13 on November 26, 2014;
Commercial Law bases the number 36/2005/QH11 on June 14, 2005;
Electronic transactions pursuant to the law No. 51/2005/QH11 on November 29, 2005;
The base value added tax Act No. 13/2008/QH12 June 3, 2008; Act No. 31/2013/QH13 on June 19, 2013 Parliament's amendments and supplements to some articles of the value added tax Act No. 13/2008/QH12 on June 3, 2008;
Pursuant to the law on special consumption tax number 27/2008/QH12 on November 14, 2008;
The base environmental tax law No. 57/2010/QH12 on November 15, 2010;
Pursuant to Decree No. 08/2015/NĐ-CP on January 21, 2015 of government regulation and details measures for enforcement of customs law on customs, inspection, supervision, customs control;
Pursuant to Decree No. 12/2015/ND-CP dated February 12, 2015 the Government detailing the implementation of the law on amendments and supplements to some articles of the law on tax and amending and supplementing a number of articles of the Decree about taxes;
Pursuant to Decree No. 87/2010/ND-CP of 13 August 2010 the Government detailing the implementation of a number of articles of the law on the export tax, import tax;
Pursuant to Decree No. 83/2013/ND-CP on July 22, 2013 detailing the Government's implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration;
Pursuant to Decree 187/2013/ND-CP dated 20/11/2013 of government regulation in detail Trade Law enforcement activities in the international sale of goods and the activities of dealers buying, selling, processing and transiting goods with foreign countries;
Pursuant to Decree No. 209/2013/ND-CP on December 18, 2013 the Government detailing and guiding the implementation of some articles of the law on value added Tax;
Pursuant to Decree No. 26/2009/ND-CP on November 16, 2009 detailing the Government's implementation of some articles of the law on special consumption tax and Decree 118/2010/ND-CP on December 8, 2012 of the Government revising, supplementing a number of articles of Decree No. 26/2009/ND-CP on November 16, 2009 detailing the implementation of some articles of the law Special consumption tax;
Pursuant to Decree No. 67/2010/ND-CP on 08 August 2011 the Government detailing and guiding the implementation of some articles of the law on environmental protection tax and Decree No. 69/2012/ND-CP dated 14 September 2012 the Government's amendments, additional paragraph 3 article 2 of Decree 66/2010/ND-CP DATED August 8, 2011 of the Government;
Pursuant to Decree No. 23/2007/ND-CP dated 12 February 2007 from the Government detailing the commercial law regarding the purchase and sale of goods and the activities that are directly related to the purchase and sale of goods of enterprises foreign investment in Vietnam;
Pursuant to Decree No. 29/2008/ND-CP dated 14 March 2008 the Government's regulations on industrial zones, export processing zones and economic zones;
Pursuant to Decree No. 164/2013/NĐ-CP on November 13 in 2013 of the Government revising, supplementing a number of articles of Decree No. 29/2008/ND-CP dated 14 March 2008 the Government's regulations on industrial zones, export processing zones and economic zones;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the General Director of the Bureau of customs, the Minister of Finance issued a circular regulating customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
Chapter I GENERAL PROVISIONS article 1. Scope 1. This circular regulations on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
2. Customs procedures; check, customs supervision for certain types of goods export, import the following follow separate instructions of the Ministry of Finance: a) exports imports sold in the duty free shop;
b) the post office sent import export sent via the postal network and export and import goods sent through courier service;
c) petrol; gasoline fuel, oil export, import, re-export import temporarily;
d) gas and liquid petroleum gas for export, import, re-export, import the temporary transfer; raw materials imported for the production and processing of gas and liquid petroleum gas; imported raw materials for export processing of gas and liquid petroleum gas.
3. Export and import of business apply priority mode state management in the field of customs, when performing customs procedures; testing, monitoring and management of customs taxes prescribed in this circular apply priority mode according to the Finance Ministry's own rules.
Article 2. The rights and obligations of the customs, the taxpayer; the responsibilities and powers of the customs authority, the customs officer 1. In addition to the rights and obligations under the provisions of article 18 customs law; Article 6, article 7, article 30 of the tax administration Law 78/2006/QH11 is modified and supplemented in paragraph 3, paragraph 4 Article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13; Article 5 of Decree 83/2013/ND-CP, the customs, the taxpayers have a responsibility in the customs, and the use of the goods according to the purpose of the following declaration: a Self Declaration) full, accurate, honest criteria on customs declarations and other documentation must be filed , must present as prescribed by law, the elements as bases, related to tax or tax free, tax free, tax breaks, tax refund, tax no comment export, import tax, special consumption tax, value added tax, environmental tax (except tax declaration , the amount of tax payable for goods subject to not subject to tax);
b) self-determination, responsible before the law on the Declaration of tax amount payable; the tax amount is tax free, tax free, tax breaks, tax or non-tax refund for export, import tax, special consumption tax, value added tax, environmental tax as prescribed by law; declare the amount payable on the filing of paper money as prescribed by the Ministry of finance about the currency, tax and other revenues for goods export and import;
c) for goods export, import declaration subject to not subject to export tax, import tax, special consumption tax, value added tax, environmental tax or tax free, tax free export, import duty or tax incentives, special incentives, tax rates according to tariffs and quotas have been processed according to the Declaration, but later had to change on the subject is not subject to taxes or tax exempt purposes, consider the tax exemption, tax incentives, special tariffs, according to the tariff quota; the goods are raw materials, imported to produce goods for export and temporary import of goods re-exports to domestic consumption, the taxpayers have to make customs declaration for goods changed the purpose of use, the transfer of internal consumption as defined in article 21 of this circular;
d) representatives when making customs procedures and other administrative procedures with customs.
2. The inheritance rights and tax obligations accomplishment of business formed after reorganization undertaken under the provisions of article 55 of law tax management, specifically the following: a) conversion business is responsible for inheritance rights, tax obligations; the incentives of customs and tax procedures of old business imports;
b) enterprise consolidation, merger, split, split is applied to tax deadlines on 275 for goods are raw materials imported to produce goods for export under the provisions of article 38 of Decree 83/2013/ND-CP and clause 1 Article 42 of this circular in the case : b. 1) enterprise meet the conditions that the merger, merger with business also meet all the conditions;
b. 2) new businesses are formed from the business being divided, separated enterprise that business being divided, separated meets are eligible.
c) enterprise consolidation, merger, split, split in other cases: Director of the Bureau of customs, the province, the central cities (hereafter referred to as the Bureau of customs) where the enterprise closes headquarters to consider the fact to decide whether to apply the tax deadlines 275 days under the provisions of article 38 of Decree 83/2013/ND-CP and clause 1 Article 42 Info This investment.
3. the customs authority, the customs officer responsibilities and powers stipulated in article 19 customs law, article 8, article 9 law on tax administration amended and supplemented in paragraph 5, paragraph 6 article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13.
Article 3. Rules of submission, validation and use the vouchers in customs records, tax records 1. The customs, the taxpayer does not have to file a customs export and import goods (hereinafter referred to as the customs declarations) suggested the Customs made the procedure of tax exemption, tax refund, tax collectors, not handle taxes, slow money filed, the fine overpaid , the extension of tax debt tax gradually, submission, confirmation of completion of tax obligations, debt elimination, slow money tax filed, fines, except customs customs declarations on paper.

2. The customs records in the document, the supplementary declaration, registration records tax-exempt goods category, the record reported use of goods duty free, review records tax-exempt, tax refund, tax reduction, not tax revenue, records suggest that handle taxes, slow money filed, the fine overpaid recommended records, tax records, renewals filed tax debt gradually, records confirm completion of tax obligations, records suggest delete tax money owed, the money slowly filed, fines submitted to Customs through the system of electronic data processing of customs or submit a paper according to the regulations of the General Director of the Bureau of customs. The prescribed circumstances must submit the original customs to submit directly or sent by mail to the customs authority.
When checking records, Customs use the vouchers in electronic customs records and information on the system of the electronic data processing of customs to test, compare and archive.
3. where the Customs on customs declarations, customs records as prescribed is the snapshot of the customs, the taxpayer may file a main or a shooting. The case of a capture or the vouchers by the foreigners released by electronic form, fax, telex, or other documents, the document issued by the customs, the customs release, the taxpayer must certify, sign, seal and is responsible before the law for the accuracy honesty and legality of the vouchers. Case snapshot has multiple pages, the customs people, taxpayers, sign, seal up the first page and stamped the entire text.
4. The documents in the record referred to in paragraph 1, item 2, paragraph 3 of this article if not a Vietnamese or English, the customs, the taxpayer must be translated into Vietnamese and responsible for the translation of the content.
5. The Customs is responsible for storing the profile as specified in paragraph 2 of this article, the books, accounting documents within the time limit prescribed by the law on accounting. In addition, the customs must store the documents related to export and import goods within a period of five years, including transportation vouchers for goods exports, packaging, technical documentation, documents, documents related to the actual norms to machining, production of export products.
The customs must store the originals of the above documents (except original filed for customs), the case of electronic vouchers, then kept under electronic format or convert out paper vouchers in accordance with the legislation on electronic transactions.
Article 4. Provisions on implementation of customs procedures in addition to hours of work, holidays, holidays 1. The Customs implementing customs procedures for goods on holidays, public holidays and outside working hours in order to ensure prompt unloading of goods for export, import, the exit and entry of persons, vehicles or on the basis of prior notification via electronic data processing or customs in writing (to accept both a fax) of the customs interest as prescribed in paragraph 4 to article 23 customs law. Notification must be submitted to customs in the prescribed working hours. Immediately after receiving the notice, the customs authority is responsible for the Customs through the system or writing about the deployment of customs procedures on days off, public holidays and outside office hours.
2. where the Customs authorities are checking records, reality check merchandise that runs out of work then made further checks until the completion of the test and do not require the customs must have written recommendations. The time limit for inspection as prescribed in paragraph 2 Article 23 customs law.
3. for the land border gate, the implementation of customs procedures on days off, public holidays and outside working hours to fit in with the time to close, open the gate according to the provisions of the law and international treaties between Vietnam and countries that share a border.
Article 5. Using digital signatures in the implementation of the electronic customs procedures 1. Digital signatures used in electronic customs procedures of the customs must satisfy the following conditions: a) Is the corresponding digital signature with certificate of hosted service providing digital signature authentication public or organizations providing services to foreign digital signature certificate to be recognized as stipulated in Decree No. 170/2013/ND-CP providing;
b) organization that provides digital signature authentication services referred to in point a of this paragraph 1 must be in the list of service provider organizations attest to the signature of the customs authority to confirm compatibility with the data processing systems and electronic posting on the electronic customs portal (address : http://www.customs.gov.vn).
2. Before using the digital signature to make the electronic customs procedures, the customs must register the digital signature with the customs.
The case of the Customs implementing e-customs procedures through customs agents or trustees of export, import, the customs agents or recipients authorize to use your account login and digital signature of customs agents or recipients authorize.
3. The Customs have to register to edit, add digital signatures to the customs authority in the following cases: the registered information changes, the digital certificate renewal, change the folder lock, pause the deed.
4. The registration, modification, addition or cancellation of digital signature information is registered with the customs authority to follow the guidance in annex I attached to this circular.
5. the digital signature of the customs are used to make the electronic customs procedures across the country.
Article 6. Data processing system for electronic customs 1. Customs is responsible for the Organization of construction, management, operation and exploitation using data processing systems, electronic customs (hereinafter referred to as the system).
2. The agencies, organizations, individuals in the scope of the authority has the responsibility to provide, information exchange regarding export and import of goods to the Customs authorities through the system as specified by current laws.
3. The objects are accessed and exchanged information with the system: a customs officer);
b) The Customs;
c) organization that provides value-added services has been recognized by the Customs authorities;
d) state management agencies related to licensing, professional management, export and import cargo; the certification of origin of goods;
DD) agencies to track tax management, bid management for goods export and import;
e) credit institutions have signed agreements filed taxes, fees and other revenues of the State budget regarding import, export activities with the General Department of customs; credit institutions or other organizations operating under the provisions of the law on credit institutions performing the guarantee amount of tax for the customs declaration;
g) The port business, warehouse, Miami;
h) organizations and individuals under the provisions of the General Department of customs.
4. Account level access to the system: a) the objects specified in paragraph 3 of this article are granted access to the system account in accordance with the customs authority;
b) The system must guarantee access to State secrets, the secret information of the object do the customs procedures as specified by law.
5. organizations and individuals join customs through the system must meet the following conditions: a) register connected to the system in order to be granted access and the account connection information. When there are changes, additions or cancel valid registration information, organizations, individuals must notify customs. The registration, modification, addition or cancellation of registration information to follow the guidance in annex I attached to this circular;
b) fully equipped on the technical infrastructure in electronic trading activities ensure for declaring, transmitting, receiving, store information when access to and exchange of information with the system; using the software of the electronic customs declaration by the Customs authorities provide (if available) or software for electronic customs Customs Administration has been testing and certifying conformity required of the Customs and are compatible with the system. General Department of Customs issued customs software recognition and electronic publication on the portal of the electronic customs.
Article 7. Predefined profile codes, origin, the customs value 1. Predefined profile code: a) pre-determined application form No. 01/XĐTMS/TXNK Appendix VI attached to this circular: 1 original;
b) form projected commodity export, import.
No case samples, the Organization, the individual must provide documentation (such as a component analysis, image, catalogue of goods), detailed description of the composition, structure, properties, uses, the method of operation of the cargo: 1 a.
2. predefined profile origin: a) pre-determined application made imported goods according to model No. 01/XĐTXX/GSQL attached annex V to this circular: 1 original;
b) statement of the materials used to produce goods that include information such as: name of item, commodity codes, origin of raw materials constitute the CIF price, product or equivalent of the materials by the producer or exporter provides: 1 a main;
c) A preliminary description of the processes to produce goods or certificates of analysis issued by the manufacturer components: 1 a taken;
d) Catalogue or goods image: 1 snapshot.
3. predefined profile method of determining customs value: a) form (form number 02/XĐTTG/TXNK annex VI to this circular): 01 main;
b) contract for the sale of goods by individual organizations directly implement transaction (if any): 1 a taken;
c) technical documents, photos or catalogue of the goods: 1 a taken;
d) vouchers, documents related to the transaction expected recommendations (if any): 1 a taken;
DD) The relevant documents in the case are converted from the value of the Bills on the actual selling price at the gate for the production of goods for export: 1 snapshot.

Case of actual transactions, personal organization does not yet have the documents referred to in points b, d, e of this paragraph, the Customs Agency proposal Guide principles, conditions apply method of determining customs value.
4. predefined price profile: a) form (form number 02/XĐTTG/TXNK annex VI to this circular): 01 main;
b) contract for the sale of goods or vouchers of equivalent value of contracts due to individual organizations directly implement transaction: 1 a taken;
c) certificate from the payment through the Bank: 1 a taken;
d) single transport or other transportation vouchers of equivalent value as specified by law (except goods imported through the border gate, the sale of goods between Africa and domestic tariffs): 01 shooting;
DD) technical documents, photos or catalogue of the goods: 1 a taken;
e) vouchers, documents relevant to the proposed transactions determine the price (if any): 01.
The case of the Customs does not yet have the documents prescribed in points b, c, d of this paragraph, the Customs Agency proposal Guide principles, conditions apply method of determining customs value.
Chapter II CUSTOMS PROCEDURES; CHECK, CUSTOMS SUPERVISION; The EXPORT TAX, IMPORT TAX and TAX ADMINISTRATION for EXPORT GOODS, import category 1 risk management in inspection and surveillance activities to customs article 8. Reviews of compliance with the laws of the business functioning export/import 1. The customs valuation and classification of compliance with customs laws, tax laws of the business functioning export, import, transit, including: a) the priority business;
b) compliant business;
c) non-compliance business.
2. Evaluation criteria comply with the law of business is based on the system of the target information according to paragraph 1 article 14 of Decree 8/2015/NĐ-CP on January 21, 2015.
3. The Customs to provide information relevant to the assessment of compliance with the law in paragraph 2 of this Article; support, Enterprise guidance capacity in compliance with the law.
Article 9. Measures to check the goods during transportation, unloading, stacking, kept at the warehouse, the beach, the port, the area of Gate 1. The decision to check the fact of goods export and import in the process of unloading, stacking, transporting, kept at the warehouse, Miami, port, gate areas are based on the application of risk management according to the following criteria: a) owners, the delivery, and other related subjects;
b) characteristics, the nature of the goods; the shipping route, means of transport and other related elements of the import goods;
c) randomly selected not so 1% of total merchandise exports, imports of assembled, folded, unloading at the gate area.
2. the General Director of the Bureau of customs to base the criteria specified in paragraph 1 of this article decided to check the goods by air soi containers or other technical means through a system of electronic data processing customs. Bureau Chief of Bureau of customs warehouse, the beach, the port, the gate holding the check.
Article 10. Apply the customs inspection measures in the process of customs procedures for export and import goods 1. General principles: a) the identification of the goods have to fact check is based on risk management through the threading of the system; Bureau Chief Customs Bureau made the decision reportedly check threading of the system and test reviews the person's compliance with customs regulations, the instructions of the General Director of the Bureau of customs; on the basis that made the reality check of the goods according to the provisions of article 29 of this circular.
b) the inspection of goods in an specialized management is done in accordance with the law; perform the actual test shipment for signs of violation of customs legislation.
2. Customs inspection of goods export, import, transit of the business priority made under separate circular of Ministry of finance.
3. Customs inspection of goods export, import, transit of the compliance business is done as follows: a) check the profile directly in the following cases: a. 1) signs of violation of customs legislation;
a. 2) select no more than 5% of cargo customs declarations of exports, imports on the basis of the analysis, the risk assessment;
a. 3) of goods according to the provisions of legal specialization must check directly.
b) reality check the cargo in the case of: b. 1) signs in violation of customs legislation;
b. 2) select not more than 1% of cargo customs declarations of exports, imports on the basis of the analysis, the risk assessment;
b. 3) according to the provisions of legal specialization have to fact check the goods.
c) Customs perform checks reviews compliance for enterprises to comply with clause 2 article 11 of this circular.
4. Customs inspection of goods export, import, transit of corporate non-compliance are as follows: a) check the profile directly in the following cases: a. 1) signs of violation of customs legislation;
a. 2) goods under the provisions of law majors should check directly records;
a. 3) select check profile direct not more than 50% of the customs declaration of export and import goods on the basis of the results of analysis, risk assessment. b) reality check the cargo in the case of: b. 1) specified in point b. 1, b. 3 clause 3 of this article;
b. 2) reality check selection of goods to a minimum of 20% of the customs declaration of export and import goods on the basis of the results of analysis, risk assessment. Article 11. Application of risk management in the following Customs inspection 1. The selection of the following Customs examination based on risk management according to paragraph 1, paragraph 2 Article 78 customs law is based on the following criteria: a) the Customs signs violate customs laws, tax laws in export and import activities;
b) The Customs risk signs comply with the customs legislation, tax legislation in export and import activities;
c) The customs export, import of goods belonging to the category of risk but have not been tested when performing customs procedures.
2. The inspection reviews of law abiding people customs, under paragraph 3 to article 78 customs law is made not more than 5% on the total enterprise compliance, on the basis of the following criteria: a) the degree of compliance, scale, sector, type, operating time of export business import;
b) frequency, duration check while making customs procedures, check after the customs, the customs inspector for export and import businesses;
c) commodity management policy, tax policy for goods export and import;
d) characteristics, the nature and origin of the goods for export and import;
DD) other factors relevant to export and import activities.
Article 12. Application of risk management in customs supervision of the goods for export, import, transit 1. The selection of the method of customs supervision of the goods for export, import, transit is based on the following criteria: a) the commodity management policy, tax policy for goods exports, imports, transit;
b) field, type, time of operation, routes, areas, means of transport, to export, import, transit;
c) characteristics, the nature, origin, frequency, extent of violation related to export, import, transit;
d) other provisions relating to the management of the goods for export, import, transit.
2. The selection of the key objects of customs monitoring is based on the criteria in paragraph 1 of this article and the level of compliance by shippers, carriers and other related subjects.
Article 13. Application of risk management in respect of the entry, exit, transit the selection key object monitoring, checks for baggage of the entry, exit, transit is based on the following criteria: 1. The frequency, level of the violation of the exit and entry , transit.
2. Characteristics of identity, history, exit and entry, transit, location, time, route, transport, tickets, documents and elements related to the implementation of the entry, exit, transit.
3. Gestures, actions, words, attitudes, psychological expression in the process of exit and entry, transit.
4. packaging characteristics, weight, value, location, time, route, transport and other factors related to the transportation of the baggage of the entry, exit, transit.
Article 14. Risk management for business dissolution, bankruptcy, revoked the certificate of business registration, decommissioning, the suspended operation, lost 1. Customs does not accept registration of customs declarations for goods for export, import, transit of the business was dissolved, bankrupt, has revoked the certificate of business registration, decommissioning, the suspended operation, missing according to confirmation of tax authorities, except in the cases prescribed by law.
The business case has been temporarily deactivated or missing according to the validation of tax authorities, to be accepting registration forms for customs formalities of goods export, import, transit must be certified by the tax authority regarding registration business has come back and has made adequate provisions of tax law and accounting.
2. The General Department of customs, in coordination with the General Department of Taxation to gather information, build business list management, dissolution, bankruptcy, revoked the certificate of business registration, decommissioning, the suspended operation, lost to serve risk management according to the provisions of article content.
Article 15. The responsibility of the General Director of the Customs Bureau in implementing risk management application, General Director of the Bureau of customs are responsible for enacting and implementation:

1. The indicators according to the criteria specified in clause 2 article 8, article 9, article 10, article 11, paragraph 1, article 12, article 13, article 14 of this circular and the regulations, other divisions of instructions of the Finance Ministry, to meet the requirements of customs management, tax management in each period.
2. The measures, professional engineering risk management in customs services activities.
3. Processes, regulations, guidelines, application of risk management in customs services activities.
Section 2 customs article 16. Customs records 1. Customs records for goods exports include: a) the Declaration of export of the goods according to the norms of the information in annex II attached to this circular.
The case made on paper customs declaration as defined in clause 2 article 25 of Decree 8/2015/ND-CP, the Customs Declaration and submit 2 original export declaration form HQ/2015/XK annex IV attached to this circular;
b) export licences for goods must have a license to export: 1 original if export once or 1 copy attached tracking Votes except backwards if exporting multiple times;
c) free message Paper check or notification of test results of specialized agency under the provisions of the law: 01 a.
With respect to documents specified in point b, point c, if applied OSS national, state management agency specialized in export license, send text message free, test results of specialized test under electronic format through a national portal , the Customs is not submitted when customs formalities.
2. customs records for imported goods include: a) declarations of goods imported under the norms the information in annex II attached to this circular.
The case made on paper customs declaration as defined in clause 2 article 25 of Decree 8/2015/ND-CP, the Customs Declaration and submit 2 original declarations of goods imported under model HQ/2015/NK annex IV attached to this circular;
b) commercial invoice in case the buyer must pay the seller: 1 snapshot.
Where every purchase from the seller in Vietnam but are the seller specifies the order from the foreign customs authority accepted by the seller at the Vietnam Bill released for shippers.
The customs declaration is not filed trade bill in the following circumstances: b. 1) The customs business is the first priority;
b. 2) goods imported to perform contract work for foreign traders, the Customs temporary price declaration in "customs value" on the customs declaration;
b. 3) goods imported without an invoice and the buyer does not have to pay to the seller, the customs value declaration to customs under the Finance Ministry's guidelines on determining customs value.
c) single transport or other transportation vouchers of equivalent value for goods transported by sea, air, railway and multimodal transport under the provisions of the law (except imported goods through the border gate, purchase and sale of goods between Africa and domestic tariffs , goods imported by the person carrying the luggage line entry): 01.
With respect to goods imported to serve for the exploration and exploitation of oil and gas to be transported on the ship (not the commercial ships), the submission of a declaration of goods (cargo manifest) instead of the single transport;
d) importing goods must have a license; Import licences under the tariff quotas: 1 original if the import once or 1 copy attached tracking Votes except backwards if importing multiple times;
DD) free message Paper check or notification of test results of specialized agency under the provisions of the law: 01 a.
With respect to documents specified in point d, DD, if applied OSS national, state management bodies specialized in the import license, send text message free, test results of specialized test under electronic format through a national portal , the Customs is not submitted when customs formalities;
e) Declaration: The customs value Declaration Declaration form, mailed to the system in the form of electronic data or submit to the customs authority 2 originals (for the case of customs declarations on paper). The case is opened and the sample value declarations declarations worth follow circular of Ministry of finance regulations on the determination of the customs value of goods export and import;
g) certificate from the certification of origin of goods (commodity origin certificates or Certificates from the certificate of origin): 01 or vouchers in the form of electronic data in the following cases: g. 1) goods originating from countries or groups of countries that have the agreement of the tax privileges with Vietnam in accordance with the law of Vietnam and by the Convention of that international Vietnam signed or, if the importer wants to enjoy the preferential regimes;
g. 2) goods in Vietnam or by international organizations reported are in the time of danger of harm to social safety, community health or sanitation need to be controlled;
g. 3) imported goods from countries belonging to an informed Vietnam is in the time of the application of anti-dumping tax, tax subsidies, anti discrimination, safeguard tariffs, the tariff applied under the tariff quota;
g. 4) imported goods must comply with the import management mode under the provisions of the law of Vietnam or the international treaties to which Vietnam is a member.
The case according to the agreement on the tax incentives specifically to Vietnam or under international treaties to which Vietnam signed or have provisions on the submission of the certificate of origin of imported goods is electronic voucher or Certificate from the certification of origin of goods who produce/export/man who imported the customs authority accepts the This voucher.
3. Profile of customs for goods exports, imports subject to export duty free imported tax: a) the case of goods subject to export tax exemption, in addition to the documents mentioned in paragraph 1 of this article, the customs declaration filed 1 snapshot, present the main categories of goods tax free enclosed track Votes except backward has been registered at the customs with regard to the cases must sign the list according to the instructions in paragraph 1 Article 104 of this circular.
Case registration category goods tax free on the system, the customs declaration is not filed, except track votes back, but must complete the Declaration of the target information by Annex II to this circular;
b) where the goods subject to import tax exemption referred to in Article 103 of this circular shall in addition to the documents prescribed in paragraph 2 of this article, the customs declaration filed, present the following vouchers: more b. 1) the list of goods tax free enclosed track Votes except backward has been registered at the customs authority with respect to the cases must sign the list according to the instructions in paragraph 1 Article 104 of this circular: submit 1 copy, present a key to collate and except backwards.
Cases list of goods imported tax-free on the system, the customs declaration is not filed, except track votes back, but must complete the Declaration of the target information by Annex II to this circular;
b. 2) certificate from the transfer of the goods subject to tax exemption for cases of goods tax free transfer of objects to objects in other taxes: pay 1 snapshot.
4. Profile of customs for goods exports, imports subject to not subject to tax: the case of export and import goods subject to non-taxable, in addition to the documents referred to in paragraph 1, item 2 of this article, the customs declaration filed, produce more of the following documents: a) the declarations confirm non-refundable aid of financial regulatory bodies of the Ministry of finance for with non-refundable aid goods subject to not subject to import tax, special consumption tax, value added tax: 01 a.
Where the ODA projects are not refundable, main contractors implement ODA projects not refundable exports, imports of goods subject to not subject to tax, import tax, value added tax, special consumption tax under the provisions of tax legislation, they must have more contracts to provide goods , which regulates price winning bid or offer price of goods do not include import duties, value added tax, special consumption tax (for organizations, individuals awarded import); contract-mandated import goods, which regulates the prices provided under a contract of mandate does not include import tax, value added tax, special consumption tax (for the case of mandated import): submit 1 copy;
b) sales contract or contract on goods, in which the winning bid price rules, or offering price of the goods does not include import tax, special consumption tax, value-added tax for goods subject to not subject to import tax, special consumption tax, value added tax (if applicable) : submit 1 copy, present the original of the first imports at customs Sub-Department where the import procedures to reverse engineer;
c) contract sales for export processing enterprises according to the results of a tender or a contract on goods, in which the winning bid price rules, or offering price of the goods does not include import tax, special consumption tax, value-added tax for goods subject to not subject to import tax , special consumption tax, value added tax (if any) to serve the building of factories, Office of export processing businesses by the contractor;

d) goods subject to not subject to value added tax as machinery, equipment, and materials of the type in the country have not produced the need to import used directly for research activities, technological development; machinery, equipment, spare parts, transportation means and materials of its kind in the country have not produced the need to conduct the search, exploration, oil, gas development; ships, shipbuilding, rig of its kind in the country have not produced the needed import create fixed assets of the business, hire of foreign countries use for production, business and to hire, right there: d. 1) the sales contract for the business as a result of the bidding or contract to deliver the goods or provide the services contracts (specify the price of the goods is paid without including value added tax) for goods subject to not subject to value added tax base due to the winning bid or tender or specified unit offers import services: submit 1 copy, present the original of the first imports at customs Sub-Department where the import procedures to reverse engineer;
d. 2) of contract-mandated import goods, which clearly provides the price according to the contract of mandate does not include value added tax (imported case for mandated): submit 1 copy;
d. 3) the text of the authorized agency assigned the implementation of programmes, projects, scientific research and technological development or science and technology contract between ordering party right order make science and technology contract: 1 the originals;
d. 4) leasing contract signed with foreign countries for chartering aircraft, shipbuilding, rig; type in the country yet produced of the foreign business, production and to rent: 1 snapshot.
DD) verification of goods imported to serve directly for the defense of the Defense Ministry or serve directly for security of the Ministry of public security for imported goods is the weapons, equipment, direct service used for Defense and security in taxable value not object price increase : 01 a.
5. With respect to equipment, specialized tools for teaching, research, scientific experiment, to apply value added tax of 5% according to the provisions of the value added tax Act, the customs must file sales contracts for schools, research institutes or contract to provide the goods or service provider contracts : submit 1 copy, present the original of the first imports at customs Sub-Department where the import procedures to reverse engineer.
Article 17. See the goods, sampling the goods before the Customs the goods before the customs provisions in point c of paragraph 1 Article 18 customs law and sampling the goods to customs service is done as follows: 1. After a person transporting or storing goods (shipping , airlines, railways, courier business, business postal services, bonded, ...) approved, shippers notify customs Sub-Department where retention of the goods to the prescribed monitoring, at the same time inform port business, storing to coordinate.
2. When previewing the merchandise, the Bureau of customs where the goods must be kept up the minutes certified, certified by the shippers. The minutes are made in 2 copies, each party keeping 1.
3. where the Customs sample proposal to the customs service shall comply with the provisions of article 31 of this circular.
4. after every preview, sampling, the customs officials carry sealed the shipment. The case of the goods can not be sealed, then within minutes of the certificate referred to in paragraph 2 of this Article must show the status of goods and clearly holds the goods is responsible for keeping the status quo. When customs, owners specify results preview, sampling the goods on the customs declaration.
Article 18. Customs 1. Customs rules a) Customs People have sufficient information on the customs declaration according to the guidelines in annex II attached to this circular. Case of customs declarations on paper, then follow the instructions in annex IV attached to this circular;
b) export and import goods according to different types on export declarations and import varies types respectively;
c) A customs declaration is declared to have a shipment Bill. Customs cases for shipment many bills on a customs declaration as specified in clause 7 article 25 of Decree 8/2015/ND-CP, the Customs establishment lists trade bill exports, imports under model number 02/BKHĐ/GSQL Appendix V attached to this circular submit customs declarations, to the system.
The case opened a paper customs declaration, the customs are full of stubs, days, months, years of bills and the total volume of the goods on the customs declaration, if not most of the Bills on customs declarations shall set up a detailed accompanying customs declarations;
d) importing, exporting goods subject to non-taxable, tax-exempt under the provisions, when customs is the only objective information related to non-taxable, tax-exempt, according to the guidelines in annex II attached to this circular;
export goods), import tariffs are reduced in comparison with the rules when the tax rate on the Declaration customs declaration paper to both before tax rates rising, the percentage of tax to be reduced and the text of the regulation;
e) exports, imports are the means of transportation by sea, River, air, railroad and mining must then complete the export Customs procedure before doing the procedure, except in the case of sales after the means of transport have exit; and import customs procedures before entry procedures; the case is the means of road transport or facilities are other means of transportation through the gate, only to publicly made customs procedures for export and import, do the procedure of exit and entry;
g) Customs People used the results assessment, analysis of organizations that function as prescribed by law to the relevant content to the item name, item number, quality, type, number and other information related to the shipment of export and import.
The customs are using results analysis, classification of the shipment have been adopted earlier for the name row, the code for the next batch of rows with the same name, the physical-chemical properties, components, features, uses, imports from the same manufacturer within 3 years from the date the analysis results , Classifieds; except where the provisions of the law as a base issued notice results analysis, classification of goods export and import are modified, supplemented, replaced;
h) where the Customs temporary export, import done on paper customs declaration, the Customs for goods re-export, import customs declarations made on paper.
2. A customs declaration are a maximum of 50 lines of goods, if the goods line 50 Customs on various customs declarations. Where a shipment contains many items in the type of export, import, production, export processing to produce export goods processing for foreign traders, customs are included the items have the same commodity code according to the instructions in annex II to this circular , of the same origin, the same tax rate.
When khai HS code included on the customs declaration, the value of invoices, tax value, the number of line items included the HS code is the total value of the invoice, the value of tax calculation, the number of the line item has been included; not opening the unit cost of the goods included Bill code HS.
3. where an item tax amount exceeding the number of characters of the box tax amount on the customs declarations are separated into several lines to customs declarations on; the case cannot be split into more lines you make customs customs declarations on paper.
The case of the tax amount of customs declaration number of characters exceeds the total amount of tax on the customs declarations are separated into many customs declarations.
4. where a shipment is on many declarations or import goods of various kinds, have in common a single transport, Bill, on multiple declarations for each type of import goods in a Customs Agency, customs must only submit 1 the customs records (in the case of paper submission for customs); the following declaration stating the "joint declaration with voucher numbers ... on ..." in the "notes" Section.
With regard to the case prescribed in clause 2, clause 3, paragraph 4 of this article, the customs must only submit, present, save a record of customs the customs declarations in the same shipment.
5. where the quantity of goods actually have the number of characters exceeds the 02 number after the decimal point; the value of the Bill had number of characters exceeds the following decimal number 4; invoice unit price exceeds 12 characters after the decimal point, the number of Customs made under regulation number rounded to make declarations. The amount of the invoice value, unit price and the actual invoice declarations in the "description of goods".
6. advance cargo information Declaration of export, import a) the customs must confess before the information related to the export and import of goods according to the norms of the information prescribed in point 2 annex II attached to this circular;
b) opening information before use and value are kept on the system maximum is 7 days from the moment of registration before or had time the last repair;
c) where accepted information publicly before, the system will announce the number of customs declarations; the case is not accepted, the specific message system does not accept the reasons and contents require modification, supplements to the Customs made amends and supplements the content;
d) The customs be modified and supplemented the information already publicly before on the system.

7. after opening the cargo information prior to export, import, customs people receiving feedback from the system to make the formal declaration customs declaration.
Event notification system the customs are not eligible to register customs declaration, the Customs contact Bureau of customs declarations and registration place enclosed vouchers prove businesses are functioning normally by the competent authority.
The Customs examination of the content of feedback from the system and be responsible before the law when using feedback from the system to make customs procedures.
8. Time limit for submission of a customs declaration) for goods exports, the customs declaration filed is made after the goods at customs by the person who places the message and slowly for 4 hours before exiting vehicles; for export goods delivered by courier service, the latest 2 hours before exiting vehicles;
b) for imported goods, the customs declaration is made before the goods to the gate or within 30 days from the date of the goods to the gate.
The case of means of transport and entry customs on electronic goods to the gate is on the means of transport to the gate under its message on the transport system of the electronic data processing of customs.
The case of means of transport customs entry procedures according to the mode on manually to the gate is on the Customs seal up affidavit imported goods at the port of unloading in the profile entry transportation (sea, air, rail) or the date indicated on the Declaration means of transport through the gate or as means of transport ( Road, River Road).
Article 19. Registration of customs declaration 1. Location register customs declaration a) export customs declaration registered at the Bureau of customs where the enterprise has its headquarters or production facilities or the Bureau of customs where the goods or customs Bureau gate production;
b) imported goods are signing the Declaration at the Customs Department Headquarters where managing the venue gate record keeping of goods destination port, transport recorded on invoices, contracts or customs Bureau outside the gate where the enterprise has its headquarters or where goods are transferred to;
c) for goods exports, imports according to the type of some particular type then location register declarations made under each corresponding type specified in Decree No. 08/2015/ND-CP and the guidance in this circular.
2. check condition of registration of customs declarations information on customs declarations are automated system test to evaluate the conditions of registration accepted customs declarations. Content check includes: a) conditions to apply coercive measures, the time limit for payment as specified, except the following cases: a. 1) goods subject to tax exempt or not subject to taxes or export tax 0%;
a. 2) goods are the Ministry of public security, the Ministry of defence confirmed imported goods served directly for the security, defence, subject to the review to be imported tax free, not subject to value added tax;
a. 3) goods are The competent agency, confirmed as commodities for disease, disaster prevention, emergency relief; humanitarian aid goods, non-refundable aid.
b) The case prescribed in clause 1 article 14 of this circular;
c) the adequacy, suitability of the information on the customs declaration;
d) information about the management policy, tax policy for goods exports, imports on the customs declaration.
Case of customs on customs declarations, customs officer performs check registration conditions specified in this clause the Declaration and the documents in customs records.
3. Pursuant to decision customs checks are automatic notification system, the disposal is done as follows: a) the accepted customs declarations declaration information and decision adopted. Customs clearance of goods under the provisions of article 34 of this circular;
b) examines the evidence from relevant customs records in the customs by the person who filed, presented or the relevant documents on the portal a national door to decide customs goods or the reality check of the goods to customs decisions.
General Director of the customs agency specific guidelines the customs declarations-threading and using Threading results in customs inspections.
4. where the Customs on customs declarations, the customs declaration filed or presented to customs records when registering customs declaration.
Article 20. Additional customs records Declaration 1. The case of the supplementary declaration: a) the customs are additions after the customs declaration threading system, but before the customs authority perform checking customs records directly;
b) Customs People, taxpayers have identified flaws in the customs declaration shall be additional customs records Declaration within a period of 60 days from the date of customs clearance, but before the Customs authorities decide to check after customs clearance, inspection;
c) Customs People, taxpayers discovered flaws in the Customs after the time of the customs check, reality check of the goods but before the Customs shall implement additional stubs and dealt with under the provisions of tax legislation, the law on the handling of administrative violations;
d) So the time limit of 60 days from the date of customs clearance, or after the Customs decided to check after customs clearance, inspection, the customs, the taxpayers recently discovered flaws in the Customs shall implement additional stubs and dealt with under the provisions of tax legislation , the laws on handling administrative violations;
DD) Customs People perform additional stubs as required by the Customs authorities when examining dossiers, fact check goods and dealt with under the provisions of tax legislation, the law on the handling of administrative violations.
The additional declaration prescribed in point b, point d of this paragraph only made for import and export goods not belonging to the category of goods exports, imports subject to professional management, the list of goods exported, imported under license, the list of goods banned for export, the import prohibition The list of goods, the export suspension, suspension of imports.
2. the supplementary declaration contents include: a) additional indicator information of electronic customs declarations, except the only objective information not be complementary to the provisions in point 3 Annex II attached to this circular; with regard to the norms on the customs declaration that the system does not support the addition of additional work performed according to the instructions in point 4 Annex II attached to this circular;
b) cases opened the paper customs declaration customs are additional information on the customs declaration, except for the indicator information not be complementary to the provisions in point 3 Annex II attached to this circular.
3. the supplementary declaration procedures customs records a) responsible person Customs: a. 1) where the supplementary declaration customs declaration as defined in point a, point 1 of this paragraph, the DUS customs declaration supplementary on the system and submit the documents related to the supplementary Declaration through the system or by paper (1 copy).
For the information of the target system does not support the additional declaration specified in point 4 Annex II attached to this circular, the customs declaration filed 2 original text suggested additional stubs under model number 03/KBS/GSQL attached appendix V attached to this circular and 1 snapshot of the vouchers relating to the additional stubs.
In the process of examining records, reality check of the goods, if the customs check content detection customs and customs records do not match, the customs must perform the supplementary declaration within 10 days from the receipt of the request of the Customs authorities and dealt with administrative violations in accordance with the law;
a. 2) where additional customs records Declaration as defined in points b, c, d paragraph 1 of this article: a. 2.1) for the only goal of the information systems support additional customs declaration specified in point of 5 annex II attached to this circular, the customs declaration supplementary declaration information content on the system and submit the documents relating to the additional stubs through the system or by paper (1 copy);
a. 2.2) with respect to the other information, the target of customs filed documents suggested additional stubs under model number 03/KBS/GSQL Appendix V attached to this circular and 1 snapshot of the vouchers relating to the additional stubs.
a. 3) where the goods have not yet been adopted if changing the port queue, gate, means of transport, the customs people perform additional stubs according to the instructions in this article. If you change the port queue, gate, transportation, changing the method of shipping goods to cancel customs declaration as defined in article 22 of this circular;
a. 4) where customs declaration of export goods were customs, goods brought into the customs surveillance zone at the gate, if you change the port queue, gate, change the means of transport, the customs declaration filed written notice changing the port queue, gate export of transport, the carrier (fax, e-mail, ...) for customs at the gate where the merchandise to make the monitoring of goods lined up vehicles for export. The case of goods exported through other locations authorized by the Agency allowed under the provisions of the law shall submit to the Customs the text about changing the gate. Within 10 days after goods taken into surveillance area, the customs must have the text suggested additional amendments under model number 03/KBS/GSQL Appendix V attached to this circular sent to customs Sub-Department where sign Declaration to acknowledge the amendment on the system.

The case of the customs declaration of export goods was adopted but the merchandise was not in the area of customs surveillance at the gate, if you change the port queue, gate published but along geographical management of a Department of customs the customs declaration filed written notice changing the port queue , the gate for the Bureau of customs gate to perform the monitoring. Within 10 days after goods taken into surveillance area, the customs must have the text suggested where the Customs Bureau sent registration forms to record the modification on the system.
The case of the customs declaration of export goods was adopted but the merchandise was not in the area of customs surveillance at the gate, if you change the port queue, gate production leads to change Customs port management Bureau lined, gate, export Customs filed written notice changing the port queue , the gate for the Bureau of customs where the registration of the Declaration to make transfer location monitoring and noted the amendments on the system;
a. 5) case when export Customs procedures have not got the number of the container or container number has changed compared to when registering customs declaration of export goods, the customs must file A form container number stats numbers 31/BKCT/GSQL Appendix V attached to this circular for customs surveillance officer at the gate. The customs officials to check and update the container number into the system to print a list of the container.
As for imports, given the row over surveillance area, if not exactly on the number of the container compared to declare on customs declaration the customs identification from delivery to the customs at the entry gate. The customs officials to check and update the container number into the system to print a list of the container.
The customs are responsible for additional stubs within 3 days from the date of goods brought into the customs surveillance zone;
a. 6) opening case paper customs declaration, the Customs have written additional stubs suggested under model number 03/KBS/GSQL Appendix V attached to this circular: 02 filed original and these documents prove the supplements.
b) responsible customs authority: b. 1) receive additional declaration;
b. 2) check the adequacy, accuracy of the supplementary Declaration and report the test results to the customs;
b. 3) Save the certificate from the customs declaration filed;
b. 4) fixed tax decisions and sanctioning administrative violations of Customs (if any) prescribed by law;
b. 5) reported the test results in additional declaration in the following deadlines: b. 5.1) within 8 working hours since receiving the information or records (if any) for cases specified in point a, point b paragraph 1 of this article;
b. 5.2) within 8 working hours since receiving the information or records (if any) for cases stipulated in points c, d paragraph 1 of this article.
b. 6) updated opening content added to the system for the Customs Agency approved additional declaration indicators information system does not support additional stubs;
b. 7) where customs authorities required the customs declaration added in the process of examining records, check the fact of goods but the time limit of 10 days from the receipt of the request of the customs authority the Customs does not make then processed as follows: b. 7.1) for content requests additional stubs which affects tax If there is sufficient basis in determining the content of the Customs don't match (except in cases specified in point b of this clause 7.2.), the decision-making customs authority assigns the tax and handling administrative violations of customs regulations;
b. 7.2) for cases rejected facility worth enough to declare the provisions of art. 2 article 25 of this circular, the customs clearance according to declare and make check after merchandise has been adopted as regulations;
b. 7.3) for cases not affect tax returns the profile for customs and people have written notice stating the reasons.
b. 8) Customs Declaration Declaration case paper, in addition to performing the work in point b of this paragraph, the customs officer must indicate the date, time, receiving additional declaration; examine the adequacy, accuracy of the supplementary Declaration and announced the test results on the additional declaration text; paid to the Customs 01 additional declarations.
Article 21. Change the Declaration of the purpose of use, the transfer of domestic consumption 1. The principle: a) the export of goods, transfer of the domestic consumption of imported or changed using purpose made provisions in clause 5 article 25 of Decree 8/2015/ND-CP;
b) transforming the domestic consumption or changes the purpose of use of the goods has made the export and import procedure is only done after a complete customs declaration customs procedures for new customs declaration;
c) of goods when procedures for export and import in an export license must have, import, domestic consumption when transferring or changing the intended use must also be export licensing agencies, importers agree in writing;
d) goods changed the purpose of use or move inland consumption, the taxpayer must declare, filed enough money tax, fines (if any) prescribed.
2. The liability of the Customs: a) the Filed record customs procedures include: a. 1) customs declaration as defined in article 16 of this circular;
a. 2) license of the Ministry of industry, allows the change of the purpose of use or export, the import of goods under the provisions of license must be: 1 a main;
a. 3) agreement with the foreign countries about the change of the purpose of use of the goods or trade bill for the transfer of ownership of goods for goods work, lend lease, foreign individuals or contracts to buy duty free goods, the sale is not subject to tax temporary import, re-export, export, re-enter: 1 snapshot.
b) Declaration, filed enough tax according to the provisions on customs declarations and customs declaration number stating the goods exported, imported, the form changes the purpose of use or move inland consumption the box "notes" Section of electronic customs declarations or other notes "box" on the customs declaration.
The case change of the purpose of use in the form of re-export, or transfer for objects in an non-taxable, tax-exempt, taxpayers must declare as defined above, but do not have to pay tax.
The case of the taxpayer changed the purpose of use, the transfer of domestic consumption but not voluntary declaration and payment to customs, if the customs or other competent authorities to check, detect the taxpayers were determined the amount of tax payable according to the customs declaration of goods imported and sanctioned according to the current rules. Taxpayers are responsible for submission of the budget deficit, slow money filed and fines (if any) according to the decision of the customs authority.
3. The responsibility of the Customs authorities: implement customs procedures according to the type of export, import and make corresponding adjustments of tax money the old customs declaration corresponds with the number of commodities changed the purpose of use, the transfer of domestic consumption has been declared on the new customs declarations as follows : a) where the taxpayer has not filed taxes of old customs declaration: after new declarations of tax amount has been filed, the Customs decision reduction of tax declarations;
b) where the taxpayer has to pay tax of old customs declaration: customs authority issued the decision to adjust the tax reduction of old customs declarations, then perform the tax refund offset between tax amount cum of old customs declarations and tax number of new customs declarations (make similar money handling surplus). If the amount of tax that old customs declaration less than the amount of tax payable by the new customs declarations, the taxpayer must submit supplement the balance before completing the procedure for domestic consumption, if superfluous, the customs authority will refund as prescribed. Order compensation or a refund made under article 132 of this circular.
Tax adjustment decisions made according to the model number QĐĐC/03/TXNK Appendix VI attached to this circular.
The time limit for tax refund offset between tax number cum declarations to customs and tax number of new customs declaration made under the provisions of Article 49 paragraph 3 of this circular. In time the customs tax refund processing cum offset between tax already paid by the former customs declarations with the new customs declaration tax taxpayers not being counted slowly filed taxes.
Article 22. Cancellation of customs declaration 1. The cancellation Declaration case: a 15-day time limit Too) since the date of registration of the Declaration, the goods are free of reality check but no gate to imports import or export was not in the area of customs surveillance at the gate;
b) Too the duration 15 days from the registration date to which the customs declaration is not present the customs records in case the customs records shall produce to the customs inspection;
c) Too limited time 15 days from the date of registration the Declaration that Customs have yet to produce goods for export and import right reality check to the customs inspection;
d) cases to cancel the Declaration at the request of the Customs: d. 1) customs declarations have been registered but not yet adopted by the data processing system for electronic customs incidents;
d. 2) multiple declarations for the same export shipment, import (identical declaration information);
d. 3) the Declaration of export commodities has had of the goods brought into the customs surveillance zone but no actual export;
d. 4) declarations of goods imported have been registered, but no actual imports or goods not yet taken over the surveillance area;
d.5) false targets are additional information specified in point 3 of the annex II to this circular.
2. The procedure to cancel a declaration) responsible for the Customs:

When there is a request to cancel the customs declarations must have written recommendations to cancel under model number 04/HTK/GSQL Appendix V attached to this circular addressed to customs Sub-Department where the registration of the Declaration and to submit the documents proving the fact of goods export, not import for the cases specified in point d. 3 , d. 4 paragraph 1 of this Article.
The case of the export of goods brought into the customs surveillance zone but does not export, if the cancellation Declaration to put back inland, the customs must commit in writing on the proposal have yet to make the reimbursement, not collect taxes for shipment in export goods declaration in local tax offices or at the customs authority and responsibility the contents were declared. If customs or tax authorities discovered the Customs have the customs tax refund being processed under the provisions of the law;
b) responsible customs authority: b. 1) for electronic customs declarations: b. 1.1) Within 8 (eight) hours from receipt of the text of the proposal the customs, the customs officer examined the reasons, conditions and information suggested the cancellation Declaration on the system, proposed the genus Director approval and implementation of the Declaration on the system liquidity, taxes receivable of the Declaration be cancelled (if any) and updates to the risk management system to assess the Executive law criteria for business;
b. 1.2) at the latest within 10 days from the date of expiry of the customs declarations for the declarations defined in art. 1 of this article that the customs people no texts recommend cancellation of declarations, the Customs authorities exercise control, verify, if no entry gate to imports or exports goods not in the area of customs surveillance at the gate export the implementation of the Declaration on the system;
b. 1.3) where the cancellation of the declaration specified in point b, point c of paragraph 1 of this article the Customs authorities perform the review and cancellation of declarations on the system;
b. 1.4) where cancellation of a temporary customs declaration entering temporary export, re-export re-entering information that affect the management of the temporary export goods temporarily imported, on the system after the cancellation of customs declarations, the Customs authorities are responsible for updated information on the amount of cargo on the system;
b. 1.5) to notify the Department of taxation for domestic goods originating from within the country or at the Bureau of customs for export goods of imported origin (if customs Sub-Department where registration of declarations of goods exported to another Bureau of customs import declarations registered places) to track , do not handle tax refund, do not collect taxes for export declarations have been cancelled.
b. 2) for customs declaration paper: b. 2.1) do cancel customs declarations: slash by pens, signed, stamped customs declaration up servants be canceled;
b. 2.2) saving the customs declarations are canceling the order of registration of the Declaration.
3. Bureau Chief Bureau of customs where the registration of the Declaration reviewed the decision to cancel the customs declarations were the customs registration.
Item 3 check profile details customs, reality check of the goods;
put on preservation, clearing the goods, customs clearance of goods Article 23. Principle of the test 1. The resulting message base Threading customs declaration system, the decision of the Director of the Bureau of customs declaration or registration where the Bureau of customs where the reality check of goods, customs information, information on the risk system, customs officer informs the Customs through the system of submission , presented one to the entire document in the customs records and made detailed checks customs records, reality check. The actual test case goods, public servants must record the test results on the test results record Votes, updated into the system under the provisions of this circular and instructions of the General Department of customs, clearance decision, freed or put on preservation.
2. In the process of customs inspection, if detected signs violate the law of customs, tax law, customs officials are responsible for the report, proposed the genus customs Bureau Chief decided to change the form, check the appropriate level.
3. In the process of customs checks, if the examiner referendum must serve to check the customs, the Customs is responsible to pay the costs.
Article 24. Check the item name, item number of the goods, the tax rate 1. Check the item name, item number of the goods, the tax rate when checking customs records.
a) content check: check the content and check the accuracy of the name row, the commodity code, the tax rate on the customs declaration with information recorded on the certificate from the Customs record;
b) processing of test results: b. 1) case identify the customs declarations every name, commodity code, the tax level is clear, complete, no deviation on the name with the information recorded on the certificate from the customs records in the customs authority accepts the contents of the name row commodity codes, and tax levels of the customs;
b. 2) where sufficient grounds for determining the customs declaration is not the correct name order, code number of the goods, the tax rate, the instructions and ask the customs declaration supplemented by the provisions of article 20 of this circular and violation processing as specified by law. The case of the Customs does not make the additional declaration, the customs commodity codes identified, tariffs and make assessments of tax, at the same time, depending on the level of violation, then processed according to the provisions of the law and make updated test results into the database clearance of goods, after the customs taxes, fines sufficient (if any) prescribed;
b. 3) cases detected information disclosure about the name order, description of goods not yet match the code number of the goods, or discrepancies between the information on the certificate from the Ministry of customs records and information on customs declarations but not enough base to determine the name of the row, the commodity code tax rates, then ask the customs declaration filed supplemental technical documents or sale of goods contract or a product component analysis.
Through examining the evidence from additional submission, if the Customs have enough basis identify the customs declaration is not the correct name order, code number of the goods, the tax rate shall guide the customs declaration supplemented as specified in point b of this paragraph. 2. The case of the customs do not submit documents at the request of the customs or by checking the certificate from the Customs authorities, not enough facilities to identify every name, code number of the goods, the tax rate, the sample implementation analysis, inspections under the provisions of the Finance Minister about the classification of goods analysis for the classification of commodities, analysis to quality control, food safety inspections for goods, import or export report customs Bureau Chief decided to fact check the goods under paragraph 2 of this Article.
2. Check the item name, the commodity code, the tax level when checking the fact a) content check: check the content and check the accuracy of the name row, the code number of the goods on the customs declaration with real goods export, import.
When the reality check of the goods, the customs officer must identify every name, code number of the goods according to the criteria stated in the catalogue of the goods for export, Vietnam imports, tariffs applied to goods for export and import;
b) processing of test results: b. 1) case determined no deviation on the name row, the code of goods on customs declarations than real goods export and import; There is no difference in tax rates with the applicable tariff in effect at the time of the inspection, the customs authority accepts the contents of the name row, the code number of the goods and the tax levels of the customs;
b. 2) where sufficient grounds for determining the customs declaration is not the correct name order, code number of the goods, the tax rate, the instructions and ask the customs declaration supplemented by the provisions of article 20 of this circular and violation processing as specified by law. The case of the Customs does not make the additional declaration, the customs commodity codes identified, tariffs and make assessments of tax, at the same time, depending on the degree of violation of customs between content and fact-checking to perform processing according to the rule of law and the updated test results into the database clearance of goods, after the customs taxes, fines sufficient (if any) prescribed;
b. 3) cases could not determine the exact name of the row, the commodity code according to the criteria in the list of the goods for export, Vietnam imports, tariffs applied to goods for export, import, customs officer with customs sampling to perform analysis, inspections under the provisions of the Finance Minister about the classification of goods analysis for the classification of commodities, analysis to quality control, food safety inspections for goods export, import.
3. in case of export shipments, imports have been adopted on the basis of the results of analysis, the assessment to determine the name of the item, the code of the goods, the customs authority may use the results of the analysis, the assessment of this batch to make customs procedures for the next batch of customs who has the same name row origin, the commodity code declarations, import from the same manufacturer (for goods).
Article 25. Check the customs value 1. Check the value of Customs: the Customs perform checks the value of the customs by Customs on Customs Declaration (hereinafter the value Declaration) to define the case there is enough basis dismiss the value of declared and cases have doubts about the value of reporting but not sufficient basis rejected : a) exports, imports have enough base rejected worth reporting if in one of the following cases: a. 1) The Customs does not enumerate or incorrect statements, not enough of the norms relating to customs value on the export goods declaration; import goods declaration or declarations worth (if available);

a. 2) content about the value, delivery conditions on Trade Bill does not match the corresponding content (if any) on the single transport or other transportation vouchers of equivalent value as specified by the law.
b) export-import has doubts about reported value but not sufficient basis dismisses the case declared value is lower than the value of risk information in the database according to the provisions of the General Department of customs.
2. Processing test results: a) case there is enough basis dismisses the value declaration: customs authority informed the base denied the value of the declared and treated as follows: a. 1) if the Customs agreed to base the value of the report dismissed the customs authority shall make additional stubs within maximum 5 days from the date of the customs important notice, Customs made sanctioning administrative violations and customs clearance of goods according to the regulation.
The additional declaration made under the provisions of article 20 paragraph 3 of this circular;
a. 2) if the Customs don't agree with base rejected worth reporting or too time limit of 10 days from the date of the customs declaration without additional notification, the customs clearance according to the value declared and move the base denied the value of the Declaration to make check after customs clearance.
b) where there is doubt about the value of reporting but not sufficient basis, the Customs Agency reported in question through the system or form of TBNVTG/02A/TXNK Appendix VI attached to this circular with regard to cases of customs customs declarations on paper, at the same time ask the Customs filed additional documents relevant documents, consistent with the method of determining the value declared in accordance with the circular of the Minister of finance regulations on customs value of goods export, import (1 copy): b. 1) within a period of a maximum of 5 days from the day the Customs notice , the Customs filing complements evidence from the documents as required, and recommend consultation (consultation period stated), customs clearing of goods according to the provisions of article 33 of this circular, held consultations in accordance with paragraph 3 of this article;
b. 2) Too time 5 days from the date of notification, the Customs authorities the Customs does not submit additional records, documents at the request or does not suggest consultation, customs clearance according to the declared value, transfer the question to the following Customs inspection performed under the rules.
3. Consult a) competent consultations: a. 1) Director customs organizations to conduct the consultation and be responsible for comprehensive consultation work efficiency in the unit;
a. 2) bases the real situation, geographical characteristics, Director of the Bureau of customs can decentralization for the Customs Bureau Chief to conduct the consultations with respect to the items subject to consultations.
b) consultations once: b. 1) The Customs consultation is required once if meets the following conditions: b. 1.1) export, import of the same contract of sale, export or import of many different trips;
b. 1.2) information, to check the data, determine the customs value unchanged;
b. 1.3) The Customs has suggested a reference text, which stated commitment to use results of consultations for the export or import.
b. 2) results of consultations once used for the export or import next if customs value after consulting with appropriate information, to check the data, determine the customs value of goods are worth identifying.
c) responsibility: c. 1) Customs Agency: c. 1.1) held consultations at the suggestion of the customs declaration, inspection records, vouchers, documents filed by the Customs to clarify the questionable value of signs declared;
c. 1.2) set up a consultation, in which, the full record, honest content questions in the consultation process; the vouchers, documents the Customs has filed supplement; clarify the Customs does or does not agree with the basis of renunciation in case Customs authorities have enough base rejected worth reporting; end of consultations must clearly conclude on the report on the consultations in the case of "insufficient basis dismisses the value of the Declaration", or "base enough rejected worth reporting" (clearly refute the basis value of the Declaration), or "the base enough rejected worth reporting, but the Customs does not accept" (stating the base denied the value of the Declaration).
c. 2) The Customs: Submit the certificate from the relevant document, consistent with the method of determining the value declared in accordance with the Finance Ministry about the customs value of the goods for export, import, send representatives to have jurisdiction to decide the content related to the determination of the value for tax calculation or a person authorized to engage in consultation entirely on time recommended consultation;
c. 3) The participants in the consultations must sign the minutes of consultations.
d) consultation forms: direct consultation;
DD) time completed consultations: a maximum of 30 days from the date of registration of the Declaration;
e) duration of consultations: a maximum of 5 working days;
g) handle base consultation results consultation thereon, the evidence from the documentation due to the additional customs, the Customs handled as follows: g. 1) ask the customs declaration under the additional clause to article 20 2 of this circular within maximum 5 days from the end of the consultation period of 30 days from the date of registration of the Declaration in the case of the Customs to agree with the basis of rejected worth declaring in one of the following cases: 1.1 g.) one of the circumstances in point a paragraph 1 of this article;
g. 1.2) The Customs apply incorrect sequence, condition, contents method of determining customs value.
g. 2) adopted by the value declared and move the base denied the value of the Declaration to make check after customs clearance as specified in the following circumstances: 2.1 g.) Too limited time 5 days from the end of the consultations or more than 30 days from the date of registration, the customs declaration is not additional stubs as defined in point g. 1 clause;
g. 2.2) The Customs does not agree with the basis of rejected worth declarations of the customs.
g. 3) adopted by the value declared for the case without sufficient basis dismisses the value declared.
Article 26. Check, determine the origin of the goods exported, imported 1. For export goods of origin of the goods for export are determined based on the content of the customs, the customs records in the voucher and the fact the goods.
When signs of cheating made goods or on the basis of information the warning about illegal transfer, where the Customs Bureau to register the Declaration required the Customs provides proof of the proof of origin for export; the case of the customs are not present, then proceed to verify at the basis of the production of goods for export. Pending test results, verify the origin of goods, export goods are adopted as regulations.
2. for goods imported a) Who filed customs certificate from the certification of origin of goods imported to the Customs office as defined in point g item 2 article 16 this circular at the time of submission of the Customs record or within the time limit prescribed in the international treaties to which Vietnam is a member.
The case has not yet filed are proof of certificate of origin at the time of the customs, the customs declaration under tariff preferential import tariffs up hue (hereinafter referred to as MFN tariff) or ordinary. When submitting additional certificate from the certificate of origin in the prescribed period, the customs declaration under the additional special tax rates respectively, was reimbursed tax amount difference has been filed; shipment in case an exempt records when the customs, the customs must submit supplement the customs records as defined in clause 2 article 16 this circular when submitting additional certificate from the certificate of origin;
b) When checking the origin of the goods, the customs based on the certificate from the certificate of origin, the customs records, real goods, the information related to the goods and the provisions of article 15 of Decree 19/2006/ND-CP on February 20, 2006, the Government's circular implemented preferential origin rules and the incentives of the Industry and the a relevant Guide;
c) Customs Authority accepts the certificate from the certificate of origin in the case of minor differences, does not affect the validity of the certificate from the certificate of origin and the nature of origin of imported goods, including: c. 1) spelling or typing;
c. 2) differences in marking at the box on the C/O: marked by machine or by hand, marked with "x" or "√", confusion in the mark;
c. 3) small differences between signatures on C/O and sample signature;
c. 4) difference in the unit of measurement on the C/O and the other documents (invoices, transport, ...);
c. 5) the difference between the C/O's paper submitted to the Customs authorities with the C/O as specified;
c. 6) differences in the color of ink (black or blue) of the content of the Declaration on the C/O;
c. 7) small difference in the goods described on the certificate from the certificate of origin and other documents;
c. 8) difference code on C/O with code on goods but does not change the nature of origin of the goods.
d) where the Customs filing certificate from the certificate of origin for all shipments but only import part of the shipment, the customs authority accepts the certificate from the certificate of origin for the real goods that enter;
DD) case number or weight actually imported in excess of the amount or weight of the goods indicated on the certificate from the certificate of origin shall not exceed the amount of goods are entitled to preferential treatment under the international treaties to which Vietnam is a Member;
e) The customs are not arbitrarily fix the content on C/O, except in the case of repair work by the Agency, the competent organizational levels follow the rule of law;

g) where the content of the information on the certificate from the certificate of origin does not conform with the customs records and the regulations on inspection of imported origin or signature, stamp on the certificate from the certificate of origin does not match the signature, seal in the customs , except in the cases specified in point c of this paragraph, the Customs authorities require the customs, provided additional documents to prove the origin of the goods. If the content of the document and provides consistent, then accepts the certificate from the certificate of origin.
The case of the Customs Agency sufficient basis to determine the certificate from the certificate of origin does not match, the suspension of the application of special tax rates and tax rate MFN or normal tax rate.
When do customs procedures, if there is doubt about the validity of the certificate from the certificate of origin but not sufficient basis to reject the Customs temporary MFN rate tariff or tariff and proceed to verify as prescribed in paragraph 3 of this article.
In the process the following Customs inspection, inspection, if there is doubt about the validity of the certificate from the certificate of origin but not sufficient basis to reject the Customs authorities conduct verification and based on the verification results to decide the application of special tariff.
3. Verify the origin of goods imported a) Of the Bureau of Customs made the verification of origin of imported goods with the competent agencies in the certification of origin of goods; the Organization, the individual self certificate of origin of the goods or in the production of goods for export;
b) deadline to verify the verification must be completed in the shortest period of time not to exceed 150 days from the moment of the customs declaration filed with the customs records or from the time the Agency made the verification for the questionable findings in the following Customs inspection process , Inspector, unless the international treaties to which Vietnam is a member have other rules about the time limit for verification.
The case Agency has jurisdiction to grant the certificate from the certificate of origin by the exporter of the verification results answer too the time limit mentioned above, customs verification results base for processing as defined in this paragraph d;
c) verification procedure verification procedure is performed according to the regulations of the Minister of industry and trade on the implementation of rules of origin in the international treaties to which Vietnam is a member of: c. 1) Customs Office in writing (e-mail, fax, function, ...) send the competent authority issued the certificate of origin of the goods or the Organization , the free personal certificate of origin of goods;
c. 2) where necessary, the Customs authorities conduct checks, verify in the exporter to determine the origin of the goods.
d) processing the verification results d. 1) the case of the verification results to meet the requirements of the Customs authorities to verify and confirm the validity of the certificate from the certificate of origin of goods: d. 1.1) within 15 working days of receipt of the verification results, the customs authority has the responsibility to notify the Customs to make additional tax declaration the import tax rates special. The additional declaration made under the provisions of article 20 of this circular and not dealt with administrative violations in the field of customs;
d. 1.2) the Customs conducting the procedure of refund for the difference between the import tax amount temporarily currency according to the MFN tariff or tariff and tax amount calculated according to the tariff special import tariffs.
d. 2) where the results do not meet the requirements of verification verification of customs or the verification results shows the certificate from the certificate of origin is not valid, the customs authority apply MFN tariffs or ordinary and inform the customs.
Article 27. Check the implementation of tax policy, check the application result message text defined in advance 1. Check the conditions to apply coercive measures, tax deadlines prescribed.
2. check the grounds to identify goods not subject to tax in the case of the customs declaration of goods not subject to export tax, import tax, value added tax, consumption tax, environmental tax.
3. check the grounds to determine goods subject to tax exemption and reduction of tax in cases where the customs declaration of goods subject to tax exemption, tax reductions, tax exemption.
4. check the tax base in order to determine the amount of tax payable, calculating the amount of tax payable in the case of export and import goods subject to tax on the basis of test results according to the rules in section 3 of chapter II of this circular.
5. check, compare the information on the reported results determined in advance with the record and the fact the export shipment, import commodity for cases to examine the record or the reality check of the goods; If the merchandise export and import does not meet predetermined results notice shall inspect, determine code number, origin, the customs value under the provisions of this circular and the report Of the Bureau of customs off text cancels the value of the reported results determined in advance as prescribed in paragraph 6 article 24 of Decree 8/2015/ND-CP. Article 28. Check the export licence, import, specialized test results 1. The customs check, collated information about export and import license; test results or test free agency specialized in specialized test sent to or by the Customs the submission directly to the Customs authorities with information on customs declarations and processed as follows: a) if the information declared fit then accepts information reporting;
b) if the information doesn't match, the Declaration requires the customs records to present to the customs check.
The case at the time of registration of customs declarations not already have test results or testing exemption notice, when receiving the specialized test results due to the customs declaration filed or specialized inspection agency sent, within 8 working hours since receiving the test results , the customs check and supplement information specialized test results into the system or record the text of the notice the specialized test results on paper customs declarations to cargo clearance decision.
2. license to use the case for many times the export or import of the goods, the Customs Bureau where registration of declarations of goods export, import the first set Slip track except backward form No. 05/TDTL/GSQL Appendix V attached to this circular, do except backwards for shipment have been granted, and Declaration of the Customs to check Customs procedures for import, export times. Bureau of customs registration customs declaration where the track, except back on the vote and confirm when the customs export, import of the goods on the license.
Article 29. Reality check of the goods 1. Check the goods imported in the course of stacking, unloading from vehicles down entry storing gate area, port, import and export goods after clearance has been assembled at the location in the area of the gate: a) the inspection of the goods is done by machines or technical means of screening. The case must be examined according to the provisions in point c of paragraph 2 Article 34 customs law, the Bureau of customs gate perform a reality check with the presence of a representative of the port agency service at ports, international airports or border guard;
b) the responsibility of the Bureau of customs gate: b. 1) to notify the carrier, enterprise business warehouse, Miami, port of shipment list must exercise control;
b. 2) tested in accordance with point a of this paragraph;
b 3) to pay the expenses incurred in relation to the examination of the goods.
c) the responsibility of the carrier, enterprise business warehouse, Miami, port: c. 1) accomplished the procedures necessary to bring the goods to the place of the customs inspection;
c. 2) Create favorable conditions in the transportation of cargo to the area checked as requested customs authority;
c. 3) business enterprise port, warehouse, parking area layout is kept separately or use electronic port management system to determine the location of the goods need reality checks in the process of customs procedures.
d) processing of test results with respect to goods imported in the folding process, unloaded from vehicles down the beach, entry, port, enter the gate areas: d. 1) case check does not detect signs of violation, the unit was assigned to check the goods via the soi information update test results through the soi on the system.
Bureau of customs registration customs declaration where goods imported using test results through your soi on to do the prescribed customs formalities;
d. 2) test cases detected signs of violations, the unit was assigned to check the goods via air soi updated test results on the system; coordinate with the business, warehouse, Miami, port location arrangement kept private for the shipment; in collaboration with the Bureau of customs where the registration of the Declaration to conduct the direct examination of the goods when the Customs to customs procedures.
DD) test results processing for export goods were customs are at the location in the area of the gate production b. 1) case check does not detect signs of violation, the Bureau of customs gate update information on the system and monitor the export of prescribed goods;
timer 2) test cases detected signs of violation, the Bureau of customs gate in cooperation with business, warehouse, Miami, port location arrangement kept private for the shipment, the updated test results on the system; inform the customs commodity open to direct examination and disposal according to the regulations.

General Director of the Customs Bureau, pursuant to the provisions of the law on customs, regulatory requirements in each area, the beach, the port, the gate and the actual conditions about air soi or other technical means to launch the inspection of imported goods in the process of folding unloaded from the means of transport and entry down the warehouse, Miami, port, enter the gate areas and export goods after clearance has been assembled at the location in the area of the gate production consistent with the provisions of the law, infrastructure, machinery, equipment and actual conditions in each area warehouse , the beach, the port, the gate.
2. Check the fact of goods for export shipments, enter password when filling in at the gate: Customs Agency a) for those imports have to fact check the goods in an inspection conducted as prescribed in paragraph 1 of this article, the customs officer used the test results through the soi to make customs procedures.
Case when checking through your soi detected signs in violation then made the opening of the direct examination of goods;
b) for export shipments, imports have to fact check the cargo but not yet checked in accordance with paragraph 1 of this article: b. 1) for the Bureau of customs are air soi container, the reality check of the goods is done through your soi container, unless your soi container problems , the goods do not conform with the test through your soi, commodities are required to check in directly by customs officials under the guidance of the General Department of customs, the goods have to fact check exceeds the capacity of the container or the unloading capacity of screening of port business storing machine installation place soi.
The customs officer checks the image base via the soi, information on customs declarations and other information have been at the time of testing to analysis, reviews and conclusions about test image through your soi. The entire test picture data stored in system air soi prescribed; Check image via the soi was in from the system and save with customs records in case the Customs Customs filing paper.
The case of the test results through your soi shows signs of incorrect customs content need to be checked directly by the customs officer, customs officer performs check through your soi report, suggested the reality check of goods by direct methods;
b. 2) for the Bureau of customs are not yet equipped with soi, the container cargo reality check is done by the customs officials.
3. Bureau of customs gate fact check the goods for export shipment, import of other customs Bureau follow prescribed in clause 11.
4. Check the fact of goods at customs Sub-Department where imported goods moved to: a) case shipment check through your soi prescribed in paragraph 1 of this article do not detect signs of violation, then used the results of this test to determine the prescribed cargo customs clearance;
b) test cases through the soi discovered signs of violation prescribed in paragraph 1 of this article, the Bureau of Customs sealing gate of goods and the Customs Bureau of transport customs registration Customs Declaration places to check;
c) where the goods have not yet been checked via the soi as defined in paragraph 1 of this article, the test performed in accordance with point b of paragraph 2 of this Article.
5. Check on the amount of goods the customs based on the content of the customs, actual test results or results assessment by customs provided (if available) to determine the mass, the weight of the goods for export and import.
The case with manual methods or use machinery, technical equipment is available at the Bureau of customs, the customs inspection, the customs officials to check the fact of goods was not sufficient basis to determine the accuracy of the content about the mass customs cargo weight, then conducted referendum organized in service business examiner in accordance with the law. The customs based on the conclusions of the business organization services expertise to decide customs.
6. Check the quality of the goods when the reality check of the goods, the customs officer must determine the quality of export goods, imported to make the basis for tax policy and administration policy of export and import goods, except for the quality control of under the provisions of the law.
The case with manual methods or use machinery, technical equipment is available at the Bureau of customs, the customs inspection, the customs officials to check the fact of goods was not sufficient basis to determine the quality of the goods to make export controls, import goods shall conduct the referendum in business organization prescribed inspection services of the law. The customs based on the conclusions of the business organization services expertise to decide customs.
7. The reality check to determine the name of the item, the code of goods, customs value, origin made under the provisions of articles 24, 25, 26 of this circular.
8. For goods requiring special preservation, can not make reality check at the location of the customs inspection, the Bureau Chief of the Customs Bureau decided to put the goods meet the requirements of special preservation to fact check or inspection results to base the decision adopted.
9. where the means of transport has done the procedure, if the means of transport to sign contracts to sell foreign partners (the contract stipulated delivery port is port abroad) then sign the Declaration of export goods at customs Sub-Department where the exit formalities for means of transport , submit the certificate from the proven means of transport did exit procedures for customs Sub-Department where the exit formalities for means of transport and be free of reality check.
10. With respect to the temporary entry of business goods-re-export may not seal or temporary cargo customs import export temporary export, re-re-enter a different duration, not in an sealed the customs, when checking the customs, the customs officer a specific item name description, quantity, type, registration code origin (if any) or photographic status quo merchandise store the same customs records. When do the procedure appeared, re-entering, if the goods subject to customs check record or fact check the goods, customs officials examined, collated with the description of the goods on the Customs temporary entry profile, temporarily export save in customs to determine the origin of goods , re-entering the correct goods temporarily imported, temporarily.
11. Check the fact of goods according to the recommendations of the Bureau of customs registration Customs Declaration places: a) after receiving the recommendations of the Bureau of customs where the registration of the Declaration submitted through the system, the Bureau of customs where the reality check of the goods perform the actual test. The case of two Bureau of Customs has not yet connected to the system, the Bureau of customs registration customs declaration where as follows: a. 1) Set 2 Vote recorded inspection results according to model No. 06/PGKQKT/GSQL annex V; 2 the vote suggested the reality check of the goods according to the model No. PĐNKT/07, GSQL attached annex V to this circular and includes 7 customs declarations (a) in the case of customs on customs declarations;
a. 2) sealing the documents specified in point a. 1 this clause and the Customs moved to the genus customs hold goods to perform a reality check.
b) Customs People perform the registration time, the reality check with the Bureau of customs where the reality check of the goods;
c) export-import in an exemption, no tax or amount of tax payable to zero or grace on 275 tax for goods imported to produce goods for export, the customs are shipping goods through the customs surveillance zone before customs Sub-Department where the registered Declaration updated test results on the system to through decision or free or put on preservation.
Article 30. Handling customs test results 1. Profile test results, check the actual content match Customs: a) for shipment in an be put on preserving row: follow the provisions of article 32 of this circular;
b) for shipments of subject goods are released: follow prescribed in article 33 of this circular;
c) for shipment in an was adopted: follow the provisions of article 34 of this circular.
2. If the content of the Customs don't match then the Customs proposed the customs people perform the additional declaration customs records according to the instructions in paragraph 3 article 20 of this circular.
Violations of the policy management of import, export, customs are not added and the customs handling in accordance with the law.
Article 31. Sample, save the template export and import cargo 1. The sampling of goods exports, imports made in the following cases: a) the export of goods, imported to serve samples the Customs according to the request of the customs or specialized inspection agency;
b) export or import must be sampled in order to serve the analysis or evaluation at the request of the Customs authorities.
2. The sampling by the Customs authorities where the heads are asked to decide.
3. procedure for sampling the merchandise export and import a sample case) according to the request of the customs or customs require sampling to assess the referendum when the sampling must be representative of shippers, customs agent and must establish the minutes of sample goods exported import (model No. 08//BBLM GSQL Appendix V attached to this circular).
Sample case to referendum examiner at the request of the Customs authorities, the model must be sealed and signed by representative shippers, customs agency. When the delivery model for the authorities to have the minutes delivered and signed by the parties;

b) case of sampling for analysis, classification shall comply with regulation of the Minister of Finance on classification of goods; analysis to the classification of the goods; analysis to quality control, food safety inspections for goods export and import;
c) sample cases at the request of the specialized agency, then implement sampling procedure under the provisions of the law of management;
d) When the Customs Agency, specialized test sample, the customs are responsible to produce the goods and coordination in the process of sampling.
4. sampling technique for sampling for analysis, the assessment made under the guidance of the General Department of customs.
Sampling technique to serve the specialized testing performed in accordance with the law of professional management.
5. the Customs authorities perform the Save template for goods export and import sampling to referendum inspections within a period of 120 days to register customs declaration.
6. The return of samples, sample cancellation made according to the regulations of the Minister of Finance on classification of goods; analysis to the classification of the goods; analysis to quality control, food safety inspections for goods export, import.
Article 32. Put on preserving row 1. The goods of the business priority is put on preserving as defined in paragraph 3 article 9 August Decree 2015/ND-CP and the circular of the Ministry of finance about the business priorities.
2. Goods quarantine quarantine Work must be done at the gate. Quarantine agency case lets put on the quarantine location as specified by domestic law to quarantine, then perform the management, customs supervision as follows: a) the Customs base confirmed the Agency's quarantine at a quarantine certificate or temporary Certificate issued quarantine results (for plant origin) or paper American athlete cargo (for fisheries and aquaculture products) or other documentation of a quarantine agencies to settle for shippers put on quarantine location;
b) Customs People responsible before the law in the transportation, storage of goods in quarantine location until the conclusion of the goods meet the requirements of the new imports are bringing goods out of circulation, use;
c) quarantine agency is responsible for monitoring, tracking of goods during transportation, quarantine and storage pending quarantine results according to the rules of the Ministry of health and Ministry of agriculture and rural development.
3. Goods must be inspected, inspection and food safety testing is done at the gate; the case put the row about other places to check out on the advice of the specialized agency or person Customs may require putting the row about preserving the customs, who have written the proposal according to the model No. 09/BQHH/GSQL Appendix V attached to this circular. Bureau Chief of Bureau of customs where the registration of the Declaration reviewed the decision to put the row about preserving at the port of export, the importer of the goods is established in the hinterland; bonded warehouse tax, centralized testing locations of goods exports, imports subject to the supervision of the Customs authorities; location of specialized testing or storing of the customs.
The Customs take responsibility before the law in the transportation, the preservation of the status quo of the goods until the conclusion of cargo inspection and meeting the requirements the customs clearance decisions.
4. for imported goods quarantine moderate, moderate food safety inspection; just have to check out the room just to check the quality of the delivery procedure done about preservation as for imported goods quarantine must be prescribed in clause 2 of this Thing.
5. Handle the specialized test results: a) the case of specialized test results concluded qualified goods imported, the customs officer where to sign declarations of goods clearance decision under the provisions of article 34 of this circular;
b) where the goods are not eligible importing: base the conclusions of the specialized administration allows the customs are recycled goods or forced destruction, forced the re-export, customs Bureau where register declarations processed under the provisions of the law.
6. slow processor submits the test results and the offense put on preservation: a) the case of the specialized inspection agency have not made the connection with the one-stop portal, the national customs are responsible to submit the test results for the specialized Department of customs where the registration of the Declaration within the time limit of 30 days from the date of delivery unless on preserving the check the extended from confirmation of the specialized agency;
b) Too the time limit stated in point a of this paragraph the Customs has not received specialized test results or the customs authority has information on imports is not preserved in accordance with the provisions of the law, the Bureau of customs registration customs declaration where chaired the inspection or coordinate with the customs authority where the preservation of places to check out the preservation of the goods customs and processed according to the rules.
Order and procedure for checking the preservation of goods carried in accordance with paragraph 7 of this Article;
c) if the violation taken on preservation, in addition to the sanctioned administrative offense under the provisions of the law, the customs are not carrying on preserving: c. 1) during 1 year from the date of behavior sanctioned arbitrarily demolition seal; exchanged goods, goods taken arbitrarily out of circulation, use; preservation of the goods is not the right place to register with customs;
c. 2) during 6 months from the date of sanctioned infringements were created thereon if violation of regulations on the time limit for the submission of specialized test results referred to in point a of this paragraph.
Specified in point c. 1, c. 2 this paragraph is applicable to the sanctioned violations since the day this circular effect.
d) Bureau of customs where the registration of the Declaration are responsible for establishing business listings violation is not carrying on the preservation of the Bureau of customs to report apply equally across the country.
7. The order of testing procedures, the preserved goods: a) Bureau of customs where the registered declaration made checking the preservation of goods or customs Bureau reports to perform the inspection.
The case places the preservation of goods not belonging to the area of the Bureau of customs where the allow delivery of preservation, the Bureau of customs where the location to preserve the goods is responsible for performing the test according to the recommendations of the Bureau of customs where the goods about enabling preservation;
b) The Customs has the responsibility to present goods are preserved to the customs inspection;
c) where the Customs does not guarantee the status quo put on preserving the goods dealt with under the provisions of the law.
Article 33. Liberation liberation goods goods are carried under the provisions of article 36 Customs Act, paragraph 1 Article 32 of Decree 8/2015/ND-CP of the Government and specific instructions are as follows: 1. in case of the liberation of the goods waiting to determine customs value: a) the case of the goods for export import does not yet have the official price at the time of registration of the Declaration and customs case requires consultations: a. 1) customs duties: a. 1.1) suggested the liberation of information on customs declarations as declarations in annex II attached to this circular; Case of customs on customs declaration shall record the paper "suggestions" liberation in the box "other notes" on the customs declaration;
a. 1.2) make payment or guarantee with respect to the amount of tax declared himself;
a. 1.3) performed the procedure on the value for goods exports, imports have not yet had the official price at the time of registration the Declaration stipulated in the circular of Ministry of finance regarding the determination of the customs value of goods imported, exported or consulted in accordance with article 25 of this circular;
a. 1.4) within 30 days from the date of liberation sundries made declare customs value on the customs declaration or on additional declarations adopted under model number 03/KBS/GSQL Appendix V attached to this circular for customs on customs declaration paper , determine the number of official tax are filed and filed enough taxes to customs clearance of the goods according to the regulation.
a. 2) the responsibility of the Customs authorities: a. 2.1) Bureau Chief of the Customs Bureau to decide the release of goods according to the provisions of article 32 of Decree 8/2015/ND-CP;
a. 2.2) performed the procedure on the value for goods exports, imports have not yet had the official price at the time of registration the Declaration stipulated in the circular of the Minister of finance regarding the determination of the customs value of the goods for export, import or organize consultations prescribed in paragraph 3 article 25 of this circular.
b) where at the time of registration of customs declarations, the Customs does not yet have enough information, documentation to determine the customs value of imported goods: b. 1) customs duties: b. 1.1) suggested the liberation of information on customs declarations as declarations in annex II attached to this circular (case freed);
b. 1.2) declaring tax, according to the customs value due to the customs identification: b. 1.2.1) cases do not accept value determined by Customs authorities, stating the "recommended" in the liberation cell "other notes" on the customs declaration for the Customs case on paper declarations; make payment or guarantee with respect to the tax amount according to the value determined by the customs authority to release the goods. Within 30 days from the date of liberation sundries made declare customs value on the customs declaration or on additional declarations adopted under model number 03/KBS/GSQL Appendix V attached to this circular for cases made manual customs procedures , determine the number of official tax are filed and filed enough taxes to customs clearance of the goods as specified;
b. 1.2.2) the case accepted the value determined by customs bodies shall perform the declared customs value on the customs declaration, payment or guarantee with respect to the amount of tax to the customs clearance decisions according to the rules.
b. 2) the responsibility of the Customs authorities:

b. 2.1) Customs Bureau Chief Bureau based database value, principles and methods for determining customs value provided for in the circular of Ministry of finance regarding the determination of the customs value of goods export, import to determine value, inform the Customs (through the system or model No. 809/TBXĐTG/TXNK annex VI issued with this circular with regard to cases of customs customs declarations on paper) to make the tax base; decide the release of the goods or customs clearance according to the provisions of article 32 of Decree 8/2015/ND-CP;
b. 2.2) Too the time limit of 30 days from the day the goods if the Customs don't make customs value Declaration, the customs clearance of the goods according to the provisions of article 34 of this circular on the basis of the customs declaration filed with insufficient tax amount according to the customs value by the customs authority identified in accordance with point b. 2.1 clause.
2. For cases freeing examiner results queue, classification of goods: a) the liability of the Customs a. 1) suggested the liberation of information on customs declarations as declarations in annex II attached to this circular; Case of customs on customs declaration shall record the paper "suggestions" liberation in the box "other notes" on the customs declaration;
a. 2) make payment or guarantee with respect to the amount of tax declaration, tax self self;
a. 3) performs additional stubs according to the provisions of article 20 of this circular.
b) the responsibility of the Customs Agency: b. 1) the customs checking and clearing conditions for the customs declaration;
b. 2) to base the assessment results, classification, Directorate of customs where the registered Declaration notify the Customs to complement (if available);
b. 3) where additional to the Customs does not perform the additional declaration, the Customs handled as specified in point b of article 20 paragraph 3.7 of this circular;
b. 4) Bureau Chief of the Customs Bureau's proposal to base the customs, customs records to decide the order.
Article 34. Customs clearance of goods goods are carried under the provisions of article 37, paragraph 2 the Customs Law Article 32 of Decree 8/2015/ND-CP and specific instructions are as follows: 1. The goods was adopted in the following cases: a) the goods are adopted after the completion of customs procedures;
b) export-import was adopted when defined: b. 1) applied tax deadlines prescribed in clause 11 article 1 of law amendments and supplements to some articles of the law on tax administration and guidance in article 42 of this circular; or b. 2) In an have to pay tax before customs that have not filed, or filed incomplete tax payable amount but are credit institutions guarantees the amount of tax payable.
c) missing some documents in customs records but was the Chief Customs Bureau Bureau agree to extend the time to submit the original in accordance with article 27 paragraph 3 of Decree 8/2015/ND-CP;
d) goods must check the specialization was adopted when completing the prescribed tax obligations and have one of the following documents: d. 1) exemption notice Paper check;
d. 2) of specialized test results meet regulatory requirements with respect to goods imported by the specialized agency;
d. 3) the conclusions of the specialized agency or decide the handling of competent State agencies for the shipment to be allowed to import.
export goods), import tax yet, pending exemption procedures, tax free, no tax was adopted in the following cases: a vnd. 1) commodities directly serving security, defense, filed enough money on special consumption tax, environmental tax and other taxes in accordance with the law (if any);
timer 2) commodities for disease, disaster prevention, emergency relief; humanitarian aid goods, non-refundable aid sufficient relevant taxes prescribed by law for cases in the taxable object;
Timer 3) goods are paid by the State budget certified by the competent authorities of the amount of the tax has not been paid from the State budget.
2. the goods through a decision) if the appropriate test results, the system automatically checks for the completion of tax obligations and decisions adopted;
b) where the system does not automatically check the completion of tax obligations, the customs declaration filed documents prove the completion of tax obligations (submitted paper money into the State budget, the guarantee vouchers, ...) to the customs officials inspect and certify completion of tax obligations: submitting a capture , presented a key to collate;
c) for Customs Declaration Declaration paper: c. 1) public servants registered customs declarations to customs clearance decisions for goods are exempt from the reality check of the goods;
c. 2) where shipments are customs declaration in fact check: c. 2.1) the customs officer checks the actual clearance decision for the case of exports, imports have to fact check;
c. 2.2) case shipment due to other customs Bureau fact check at the suggestion of the Bureau of customs declarations, registration place to base the actual test results due to customs Sub-Department where reality checks of goods sent to the Bureau Chief, Bureau of customs where the registration of the Declaration customs decision.
Section 4 the time of tax calculation, tax rates; tax base, the tax calculation method in the export, import tax; safeguard tariffs, anti-dumping tax, tax subsidies Article 35. The time of tax calculation, tax rates for export goods, imported 1. Time of export tax, import tax, tax, tax protection against dumping, anti-subsidy tax (within the validity period of the applicable decision of the Minister of industry and trade) is registered on the customs declaration. The export tax, import tax is calculated according to the tax rate, the value of tax and tax rate at the time of tax calculation.
The case of the taxpayer, the tax declaration on customs declarations on previous paper sign customs declarations but have a different rate to the rate applicable at the time of registration of customs declarations, the Customs authorities perform the computer back to the tax rate applicable at the time of registration of the Declaration.
2. tax rates made under the provisions of Decree 8/2015/ND-CP) Of the Bureau of customs cooperation with the joint stock commercial bank for foreign trade of Vietnam to update exchange rates buy-in in the form of the transfer of the headquarters at the time of the end of the day Thursday or last day rates of adjacent work day ahead on Thursday in the case of the day Thursday is a holiday, on vacation; published rates on the electronic portal of the General Department of customs and updated into the system of electronic customs data to apply tax rates defined for customs declarations registered in the adjacent next week;
b) for Exchange not be headquarters joint stock commercial bank for foreign trade of Vietnam General Department of customs, announced the updated rates by the State Bank of Vietnam announced be put latest news on the website of the State Bank of Vietnam to published on the electronic portal of the General Department of customs and the customs data system e to apply tax rates defined export and import goods.
Article 36. Tax time for the cargo export and import customs declarations registered a 1. Export and import customs declarations registered to export or import multiple times, then the tax calculation, tax follow each times fact exports, imports at the time of customs clearance of goods for export and import. The export tax, import tax is calculated according to the tax rates, the tax value and the tax rates applicable on customs procedures have export and import goods on the basis of the quantity of each item of fact export, import.
2. in case of export and import declarations registered once made before forwarding, customs declarations after the registration made under the provisions of article 93 of this circular.
Article 37. The base and the method of tax calculation for goods the tax according to the rate of 1 percent. Tax base: a) the number of units of each actual item exports, imports recorded in the customs declarations;
b) worth of Customs made under the provisions of customs law, the law on tax administration, export Taxes, import taxes, Decree No. 08/2015/ND-CP; Circular of the Ministry of finance regulations on the determination of the customs value of goods export and import;
c) tax c. 1) export tax for goods exported were specified for some items in the export tariff by the Minister of Finance issued;
c. 2) import tax for imported goods are specified for each item, including the tax incentives, tax rates and tax rate Special: c. 2.1) tariff applicable to imported goods originating from the country, groups of countries or territories make the dark hue of the national treatment in trade relations with Vietnam. List of countries, the Group of countries or territory made up of Hui treated with Vietnam by Ministry of industry and trade announced.
The tax incentives are specified for each item in the preferential import tariff by the Minister of Finance issued.
Taxpayers dehiscent and responsible before the law about the origin of the goods to determine the level of import tax incentives;
c. 2.2) the tax usually made according to the provisions of the law on export Taxes, import tariffs and Government regulations on the enforcement of the law on the export Tax, import tax;
c. 2.3) import tax privileges are specified for each item and satisfy the conditions of import tax privileges stipulated in the circular of the Minister of Finance issued import tariff incentives in particular to implement the free trade agreement.
The case of the goods from the tax-free (including household work) imports into the domestic market be applied tariff special by the Minister of Finance issued must satisfy the following conditions:

c. 2.3.1) In tariffs and import special respectively by the Minister of Finance issued;
c. 2.3.2) is confirmed by the certificate from the certificate of origin of goods according to the regulation of the Industry. c. 2.4) MFN tariff cases of a specified item in the preferential import tariff is lower than the level of the tariff special import tariff provisions of special incentives to implement the free trade agreement, the tariff import tax applied for this item will be the MFN tariff.
d) in addition to the instructions in point taxable c. 2.1, 2.2 or 2.3 c. c., if excessive imports goods into Vietnam, the subsidies, are dumping or discrimination for Vietnam's export goods shall be applied against tax subsidies, anti-dumping tax anti discrimination, tax, tax.
2. The method of tax calculation: a) the determination of the amount of export tax, import tax to pay for the goods the tax according to the percentages are based on the number of units of each actual item exports, imports recorded in the customs declaration, the value of the tax, the tax rate each item and was done according to the following formula tax amount: export, import tax payable = number of units of each actual item export and import customs declarations recorded in the x value of the tax charged on a unit of goods x tax rate of each item of goods cases is crude oil, natural gas, determining the tax payable is made according to the Finance Ministry's own guidelines on taxation for organizations and individuals to conduct the search operations, exploration and exploitation of oil and gas under the oil and gas law;
b) where the number of goods export, import of the fact of difference compared to the commercial invoice, due to the nature of the goods, in accordance with the conditions of delivery and payment conditions in the contract for the sale of goods, the amount of export tax, import tax to be paid is determined on the basis of the real worth of payment for export of goods and import tariff of each item.
For example: import business tobacco strands according to the contract, the amount of 1000 tons, the unit cost 100USD/ton hydro ± 2% part,. Commercial invoice record = 1000 tonnes x 100 USD, payment is worth $ 100,000. When importing Customs authority to check through the loss amount is 1020 tons or 980 tons then worth paying tax is $ 100,000.
Article 38. The base and the method of tax calculation for goods apply absolute taxes, tax the mixture 1. Tax base: a) tax base for goods apply absolute taxes: a. 1) unit number of each actual item exports, imports recorded in the customs declarations apply absolute taxes;
a. 2) absolute tax rates specified per unit of goods;
a. 3) tax rates.
b) tax base for goods applicable taxes is mixed: b. 1) the number of units of each actual item exports, imports recorded in the customs declarations apply the mixed tax;
b. 2) the tax rate according to the percentage and value of taxable goods apply mixed tax according to the provisions of point b, point c, paragraph 1 Article 37 of this circular;
b. 3) absolute tax rates of tax applicable cargo mixture as defined in art. 1 of this article;
b. 4) tax rates.
2. The method of tax calculation: a) the determination of the amount of export tax, import tax payable according to absolute tax rates made according to the following formula: the amount of export tax, import tax payable according to the absolute tax rates = unit number of each actual item exports, imports recorded in the customs declarations apply absolute taxes x absolute tax rates specified per unit the goods x tax rate b) determining the amount of import tax, export tax payable for goods apply mixed tax follow the following formula: the amount of export tax, import tax payable for goods applies tax amount = mixed tax calculated according to the provisions in clause 2 of this circular 37 + tax amount payable by absolute rules defined in art. 2 this Article 39. Safeguard tariffs, anti-dumping tax, tax subsidies 1. Organizations and individuals importing goods subject to apply safeguard tariffs, anti-dumping tax or tax subsidies according to the decision of the Minister of industry and trade is the taxpayer protection, anti-dumping tax, tax subsidies.
2. tax base: a) the number of units of each actual item imports recorded in the customs declarations apply safeguard tariffs, anti-dumping tax, tax subsidies;
b) worth of import tax of each imported tax self cleaning, apply anti-dumping tax, tax subsidies;
c) each tax rates prescribed in item d 37 Proposed paragraph 1 of this circular.
3. The method of tax calculation: amount of tax protection, anti-dumping tariffs or taxes against subsidies payable = number of units of each actual item imports recorded in the customs declarations apply safeguard tariffs, anti-dumping tariffs or taxes anti-subsidy import tax rates x x protection tax tax, anti-dumping or anti-subsidy tax Total tax amount payable for imported goods apply safeguard tariffs, anti-dumping tariffs or taxes anti-subsidy = amount of tax payable according to the provisions in clause 2 Article 37 or Article 38 clause 2 of this circular + tax protection , thuế chống bán phá giá hoặc thuế chống trợ cấp phải nộp



 



 



 



 



 



 



 



 



 



 



 


4. Tax time, the time limit for filing tax: a tax point) made under the provisions of article 35 of this circular;
b) the time limit for payment made under clause 6 of this circular 42 Thing.
5. Currency lodging, reimburse: a) Currency lodging: a. 1) where import tax of type collects the tax protection, anti-dumping tax, tax subsidies are filed against the same account currency the corresponding budget;
a. 2) where raw materials, imported to manufacture exported goods; temporary goods import-re-export, import tax is remitted on account of the customs, the tax protection, anti-dumping tax, tax subsidies are filed against on account of customs as input tax.
b) reimbursed tax amount: protection, anti-dumping tax, tax subsidies were filed by decision adopt safeguard tariffs, anti-dumping tax, temporary anti-subsidy tariffs of the Minister of industry and trade is larger than the amount of tax to be paid after having decided to apply the tax protection tax, anti-dumping, anti-subsidy tax official of the Minister of industry and trade was returned to the tax payers.
Refund procedure surplus made under the provisions of article 49 and article 132 of this circular.
6. Currency lodging tax, tax policy, tax and other tax management follow separate instructions of the Ministry of finance.
Article 40. Apply the tax base for some special cases 1. For the goods changed the purpose of use compared to the purpose defined in the object is not subject to tax, tax, tax exemption or tax incentives, special tariffs, according to the tariff quota, the tax base is the value of the tax, the tax rate and the exchange rate at the time of registration of the new declaration. Among them: a) the customs value of imported goods is made under the provisions of customs law, Decree No. 08/2015/ND-CP and the circular of the Minister of finance regulations on customs value of goods export and import;
b) tax rate in order to calculate input tax rate applicable at the time of registration of the new declarations; for private cars, motorcycles are the property of move Vietnam citizens settled abroad have been registered permanent settlement in Vietnam and the automobile, the motorcycle of the audience enjoy the privileges, immunities in Vietnam changed the purpose of the use made by the Finance Ministry's own rules.
The case of the taxpayer changed the purpose of use, the transfer of domestic consumption but not voluntary declaration and payment to customs, if the customs or other competent authorities to check the detection of tax payable amount fixed and sanctioned under the provisions of the procedure 21 of this circular.
2. for goods production, recycling, machining, assembling at the tax-free use of raw materials, components and accessories imported from foreign countries mentioned in Article 16, paragraph 103 of this circular shall perform the tax calculation in accordance with the Prime Minister about the issue, the financial policy for the economic zone gate and the text direction of the Ministry of finance.
3. For imported goods incur one of measures on import tax (tax protection, anti-dumping tax, taxes, tax allowances against anti-discrimination) then reviews the special consumption tax, value added tax rates are plus tax protection/anti-dumping/anti-subsidy, against discrimination.
Section 5 provisions on payment of fees Article 41. The currency lodging taxes 1. Tax for goods exports, imports are filed by Vietnam coins. The case filed taxes in foreign currency, then the taxpayer must file using foreign currencies freely convertible according to regulations. The exchange rate of foreign currency the Vietnam made according to the provisions in paragraph 2 to article 35 of this circular.
2. where the tax payable in foreign currency but have not yet had the official price at the time of registration of the Declaration: a) the taxpayer is temporarily paid tax in foreign currency before customs or free items, after the official price taxpayers receive the money of Exchange payments from foreign clients, the tax paid the difference (if any) in foreign currency; or

b) taxpayers are temporarily paid tax in Vietnam before the customs or free items, after the official price, the taxpayer receive money of Exchange payments from foreign clients, the tax paid the difference (if any) in foreign currency. The exchange rate of foreign currency the Vietnam made according to the provisions in paragraph 2 to article 35 of this circular.
Article 42. Tax deadlines tax deadlines for export and import goods made according to the provisions in paragraph 3 Article 42 of law tax administration amended and supplemented in paragraph 11 to article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13 and specific instructions such as the following : 1. for goods imported as raw materials for manufacturing export goods: a) To apply the tax on 275 deadlines from the date of registration of customs declarations, the taxpayer must meet these conditions: a. 1) must have an export production base on the territory of Vietnam : Has the right to use the legal production, workshops (including attached factory on land); have ownership or rights to use legally for machinery, equipment at production facilities consistent with materials imported to produce goods for export;
a. 2) that export and import activity during at least 2 consecutive years as of the date of registration of customs declarations for the shipment of raw materials, materials imported to produce goods for export and in the 2 years that customs agencies identified as: a. 2.1) Not dealt with smuggling behavior , improper transportation of goods across the border;
a. 2.2) are not dealt with on the behavior of tax evasion, commercial fraud;
a. 3) don't owe overdue taxes, slow money filed, fines for goods exports, imports at the time of registration of the Declaration;
a. 4) Not being the State Agency has the authority to sanction violations in the field of accounting in 2 consecutive years from the date of registration of customs declarations and earlier;
a. 5) Must make the payment through the Bank for imported goods to produce for export. The case of the payment is considered as bank payment processing as defined in paragraph 4 Appendix VII attached to this circular.
Taxpayers to declare themselves and be responsible before the law on the Declaration of eligibility apply tax deadlines on 275 specimens number 04/DKNT-SXXK/TXNK Appendix VI attached to this circular.
b) where Trustees import: the trustees must meet all the conditions in point a and have fiduciary contract; trust the recipient imports must meet the conditions specified in point a. 2, a 3, a 4, a 5 this paragraph;
c) where import parent company provides for member company; the importing Member companies provide for member company; Member companies to provide for subsidiary companies: c. 1), the parent company of imports, supply to the subsidiary, the Member firm must meet the conditions specified in point a. 1, a. 2, a. 3, a. 4; the parent company must meet the conditions specified in point a. 2, a 3, a 4, a 5 this paragraph;
c. 2) member companies imported supplies for other member companies, member companies must meet the conditions specified in point a. 1, a. 2, a. 3, a. 4; the company imported members must meet the conditions specified in point a. 2, a 3, a 4, a 5 this paragraph;
c. 3) member companies to offer for the units member companies: c. 3.1) units of production and export of the product but in the production facility of use, equipment owned, the right to use the company's members, then the units must meet the conditions specified in point a.2. , a. 3, a. 4; Member companies must meet the conditions specified in point a of this paragraph;
c. 3.2) units of production and export of products and production base in the right to use, equipment owned, rights of use of units, the units must meet the conditions specified in point a. 1, a. 2, a. 3, a. 4; Member companies must meet the conditions specified in point a. 2, a 3, a 4, a 5.
The parent company, subsidiaries imported raw material supply, supplies upon registration procedures for importing raw materials, and materials are provided for the customs procedure, where a list of Member units, subdivisions have declared to the tax authorities to be granted tax code as defined in the circular 80/2012/TT-BTC dated 22/05/2012 of the Ministry of finance.
d) cases do not meet the conditions referred to in point a of this paragraph, but held the guarantee credit tax then the guarantee made under the provisions of article 43 of this circular. The time limit for payment under the guarantee period but must not exceed 275 days of the registration of customs declarations and not slow payer filed within the time limit of guarantee;
DD) goods are raw materials, imported materials to manufacture goods for export have been applied on 275 tax deadlines but does not produce or export check, detect does not meet one of the conditions specified in point a of this paragraph or export the product outside of the time limit for payment shall be treated as follows : b. 1) Transfer inland consumption: taxpayers must pay enough taxes payable under the provisions of the law before the completion of the procedure for domestic consumption; the procedure to declare the transfer of domestic consumption, the new Declaration and registration tax calculation made according to the provisions of article 21, article 40 of this circular;
timer 2) export products in addition to the tax deadline day 275: taxpayers meet the conditions to be applied to tax deadlines on 275 but export products outside the prescribed time limit due to the production cycle, which 275 days or longer reserve due to the customer cancel the contract or to prolong the delivery time be extended tax deadlines prescribed in article 135 Pine This investment;
Timer 3) cases do not meet one of the conditions specified in point a of this paragraph (and no guarantee): taxpayers must pay enough taxes and slow money filed from the date of registration of the Declaration of goods imported to the date of payment and sanctioned under regulation violations.
2. For goods temporarily imported-re-export business a) taxpayers must pay import tax, other taxes under the provisions of the law (if any) prior to the completion of customs import temporarily goods. The case has not filed taxes, if the credit institution receiving tax payable amount guarantee, the guarantee made under the provisions of article 43 of this circular. The time limit for payment under the guarantee period but must not exceed 15 days from the date of expiry of temporary import-re-export (does not apply for renewal of temporary duration time import-re-export) and not a slow payer filed within the time limit of guarantee;
b) cases appeared outside the guarantee period, they must submit the money slowly filed from the date of expiry of the guarantee to date back to the date of filing or tax (if the date of payment before the date of re-export);
c) cases have applied the tax deadlines under the guarantee period but moved inland consumption must then submit enough taxes under the provisions of the law before the completion of the procedure for domestic consumption. The procedure to declare the transfer of domestic consumption, the new Declaration and registration tax calculation made according to the provisions of article 21, article 40 of this circular.
3. For goods export, import as defined in point c paragraph 3 Article 42 of law tax administration amended and supplemented in paragraph 11 to article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13 taxpayers have to pay tax before customs or free.
The case was the guarantee credit organizations tax then the guarantee made under the provisions of article 43 of this circular. Tax period is the maximum guarantee period is 30 days from the date of registration of customs declarations but in time the guarantee to pay the money slowly filed since customs or free to the date of payment. Slow money filed comply with the provisions of article 106 the law amending and supplementing some articles of the law on tax administration of 21/2012/QH13 and is modified and supplemented in the law on amendments and supplements to some articles of the law on the taxation of 71/QH13/2014 and the guide in article 133 of this circular.
4. The deadline for tax filing for some special cases, exceptions are filed slowly tax money owed to the provisions in clause 25 article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13: a) the export and import customs declarations registered to export import multiple times stipulated in article 36, article 93 of this circular, the tax period following the corresponding type specified in this and apply to each fact export, import;
b) export goods, imported in the supervision of the Customs authorities, but were State bodies have the authority to investigate, in custody pending tax deadlines for each case follow rules is calculated from the date the competent State agencies have written to allow clearance of goods has custody;
c) imported goods served directly for the security, Defense has been adopted or free items, review pending tax free if the checking, identification of goods not subject to the review to be tax free, then pay enough taxes, calculate tax deadlines and money back slowly filed since customs or free to date of tax payment and sanctioned vi offences under the rules (if any);
d) imported goods served to direct scientific research, education, and training to review tax free, pending tax review, the taxpayer must make the final decision of the customs authority on the amount of tax payable. Test cases, identifying the goods not subject to the review to be tax free, then pay enough taxes, calculate tax deadlines and money back slowly filed since customs or free to date of tax payment and sanctioned the violation according to the rules (if any);

DD) goods are paid by the State budget, but has not yet been paid, the time limit for payment within 5 working days from receipt of the money from the State budget paid to pay tax.
So the above time limit, the taxpayer has not filed taxes into the State budget, they must submit the money slowly filed under the provisions of article 133 of this circular.
Taxpayers have a responsibility to produce documents, documents of the State Treasury on the amount to be paid from the State budget to pay tax to the Customs office where the registration of the Declaration: 1 a taken;
e) where additional tax filing declarations lack the tax amount missing deadlines are applied according to the time limit for the submission of tax declarations.
5. The time limit for payment for the fixed tax amount a) declarations to customs register since 1/7/2013, the customs tax payable amount fixed the fixed tax deadlines be applied according to the time limit for the submission of tax declarations;
b) declarations to customs register before 1 July 2013, but the Customs decision fixing the tax from this circular effect, the time limit for payment for the fixed tax amount is on Customs authorities issued a fixed tax.
6. The time limit for payment for crude oil exports; goods apply safeguard tariffs, anti-dumping taxes, tax allowances (except in self defense, tax deadlines tax on anti-dumping, anti-subsidy tax for goods are imported raw materials for the production of exported goods, temporary business entry-appeared as tax deadlines prescribed in point a paragraph 1, point a, paragraph 2 of this Article) made in accordance with point c paragraph 3 Article 42 of law tax administration amended and supplemented in paragraph 11 to article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13. Accordingly, the time limit for payment made under the provisions of paragraph 3 of this article.
7. The deadline for the tax cases not yet had the official price at the time of customs clearance or free merchandise, the taxpayer must pay tax according to temporary price declared. The time limit for payment made under the provisions of paragraph 3 of this article.
The case of the tax amount temporarily paid tax amount or be guaranteed prior to customs clearance or clearing the goods is smaller than the amount of tax payable when the official price, the taxpayer must pay tax on the amount of the difference between taxes payable when official prices with temporary price (if any) at the time of the official bid pin , not slow payer filed on amount of tax difference to be paid. The time of the official price pegs done as prescribed by law.
The case of the tax amount temporarily paid tax amount or be guaranteed prior to customs clearance or clearing the row is greater than the amount of tax payable when the official price, handles money surplus made under the provisions of article 49 and article 132 of this circular.
8. Time limit for submission of tax charge copyright fees, licences and monies due the import of pay from the proceeds after the sale, disposition, use imported goods are not determined at the time of registration of the Declaration (by depends on sales after import or other reasons to be specified in the contract of sale of goods or the agreement text a private agreement about costs, license fees) is on the register additional customs declarations.
9. The time limit for submission of the value added tax for equipment, machinery, means of transportation lies in technology and construction materials in the country have not produced the needed to create fixed assets; raw materials for production of animal feed and pesticides import made in accordance with point c paragraph 3 Article 42 of law tax administration amended and supplemented in paragraph 11 to article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13; paragraph 1 of article 3 of law No. 71/2014/additional account 3a QH13 article 5 of VAT Law; and guidance in article 43 of this circular and the circular of the Minister of finance.
43 things. Tax payable amount guarantee 1. The guarantee payable tax amount is done in one of two forms: individual guarantees or guarantees.
a) guarantee the private credit institutions operating under the provisions of the law on credit institutions commit to guarantee the full implementation of the obligation to submit the tax amount for a customs declaration of export and import goods. The event was held to receive credit guarantees but the expiry of guarantee that taxpayers have not paid taxes and slow money filed (if any) then held responsible guarantee sufficient tax money, money slowly filed instead of taxpayers as defined in paragraph 11 to article 1 of law amendment , the addition of a number of articles of the law on tax administration of 21/2012/QH13; item 2 Article 114 of law tax management;
b) General guarantees is the credit institution operating under the provisions of the law on credit institutions commit to guarantee the full implementation of the obligation to submit the tax amount for the two customs declaration of export goods, imported in one or more customs Bureau. General guarantee is minus back, restored the guarantee level corresponds to the amount of tax already paid.
The event was held to receive credit guarantees but the expiry of guarantee for each declaration that the taxpayer has not filed taxes and slow money filed (if any), then the credit guarantee institutions have the responsibility to submit the tax money, enough money slowly filed instead of taxpayers as defined in paragraph 11 to article 1 of law amendment , the addition of a number of articles of the law on tax administration of 21/2012/QH13; item 2 Article 114 of law tax management.
2. the Customs authorities accept the guarantee if the application meets the following conditions: a) the condition of the taxpayer applied guarantee: a. 1) taxpayers have export activities, import a minimum of 365 days until registration of customs declarations for export and import shipments. During the 365 days earlier from the day of registration of customs declarations for export shipment, import customs agencies identified as: a. 1.1) is not in the list have dealt regarding smuggling, illegal transport of goods across the customs border;
a. 1.2) is not in the list were processed on the behavior of tax evasion, tax fraud of the customs;
a. 1.3) no more than two times dealt with about the other violations of Customs (including false behavior leads to a lack of money to pay the tax or increase the amount of tax to be waived, reduced, complete, not currency) with fines beyond the authority of the Director of the Customs Bureau under the provisions of law handling administrative violations.
a. 2) is not in the list of delinquent taxes owed, the money slowly filed, fines at the time of registration of customs declarations.
b) has a guarantee of credit institutions established and functioning according to the law on credit institutions stating the amount of the taxes made the guarantee, the guarantee period, the commitment to the customs authority concerned about ensuring the ability to implement and be responsible for submitting tax money and enough money slowly filed in lieu of the taxpayer when the expiry of guarantee but taxpayers not pay tax.
3. The procedure for a private guarantee form) When the procedures for export shipment, import, if implemented guarantee taxpayers filed the letter of guarantee of the credit guarantee organizations for customs;
b) guarantee private message follow model No. 05//annex VI TXNK TBLR attached to this circular;
c) Customs checks the conditions of guarantee according to the instructions in paragraph 2 of this Article, the content of the letter of guarantee form and handle the guarantee as follows: c. 1) determine the time limit for payment under the guarantee period but not exceeding the time limit prescribed in paragraph 3 Article 42 of law tax administration amended In addition, Article 11, paragraph 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13;
c. 2) where the amount of the guarantee tax payable tax amount is smaller, the Director of the Bureau of customs clearance decision the amount of cargo corresponding to the amount of tax guarantee and take responsibility before the law on the handling of this. Case the taxpayers want to customs for the entire shipment, the taxpayer must file the tax amount difference not yet guarantee before shipping.
Case goods guarantee is bulk, liquefied petroleum gas goods the guarantee sum less than the amount of tax payable, the Director of the Bureau of customs clearance decision the amount of goods must not exceed the amount corresponding to the amount of the guarantee;
c. 3) not the case meets the conditions of the guarantee, the Customs have written notice of refusal apply guarantee for taxpayers to know. Cases of doubt the truthfulness of the letter of guarantee is a written Exchange with credit institutions guarantee to verify.
d) tracking, handling the guarantee: d. 1) expiry of tax but the taxpayer has not filed off the tax amount to be guaranteed, then the credit guarantee institutions have the responsibility to submit the tax amount and enough money slowly filed (if present) instead of the taxpayers;
d. 2) of the customs are responsible for tracking, the urge to remind taxpayers, credit guarantee institutions make money, tax money slow enough submissions filed on the State budget in accordance with the regulations.
Where the Customs authorities detect credit guarantee organizations do not perform properly committed to responsibly inform in writing or on electronic data system (if there was electronic data systems) for customs units across the country to not accept the guarantee Letter of credit institutions;
d. 3) where the taxpayer and credit institutions receive the same guarantee at the same time slow money, tax filing (if available), the slow money, tax filing, overpaid are refunded for credit guarantee institutions.
4. The procedure for the General guarantee form a) before doing the procedures for export and import goods, taxpayers have sent text where the Customs Bureau to register the Declaration suggest is the guarantee for the goods imported under model number ĐĐNBLC/TXNK/06A Appendix VI attached to this circular;
b) General guarantees message follow model No. 06/TBLC/TXNK Appendix VI attached to this circular;

c) where the customs declaration registration to check the conditions of guarantee the instructions in paragraph 2 of this Article. The case meet the conditions of the guarantee, the acceptance of the guarantee for the goods declaration for export, import of taxpayers registered in the period suggested taxpayers guarantee written on the letter of guarantee, determining the time limit for payment under the guarantee period for each shipment as required.
The case does not meet the conditions of the guarantee, the Customs have written refusal to apply the guarantee and notifies taxpayers know.
Cases of doubt the truthfulness of the message of guarantee, customs have written Exchange with credit institutions guarantee to verified, processed according to the rules;
d) where the amount of the guarantee remains smaller than the amount of tax payable is treated the same as specified in point c. 2 3 this clause;
DD) tracking, handling guarantees made similar points d paragraph 3 this and have to track back, minus the tax amount guaranteed each time the guarantee must be less than or equal to balance of guarantee and are restoring the guarantee limit corresponds to the number of filed tax declarations using the guarantee. The remaining limit of the letter of guarantee is based on the original message limit of guarantee tax amount minus (-) made guarantors plus (+) the amount of tax already paid into the State budget for the declarations made public guarantees;
e) where credit guarantee institutions have suggested text to stop the use of guarantee (cancel horizontal): the customs when getting the text recommended to stop the General guarantee of credit guarantee institutions shall perform stop using that general guarantee on the system , have written to notify the credit institution approves the General guarantee conditions stop tax money, money slowly filed, fines (if any) of the Declaration used the General guarantee that has been filed with the State budget.
5. where the guarantee of tax by electronic method of commercial banks signed the agreement, with the General Department of Customs: When getting the guarantee amount tax information in commercial banks via electronic payment system on electronic payment gateway of the General Department of customs Customs Agency, updated into the database of the General Department of customs clearance of goods and approved. The track, handling guarantees made similar points d paragraph 3 and paragraph 4 of this Article the DUS points.
Article 44. Location, location tax forms, tax forms done in accordance with circular No. 126/2014/TT-BTC on 28/8/2014 of the Ministry of Finance regulates some of the procedures on Declaration, currency lodging tax, money slowly filed, fines and other fees for export and import goods.
Article 45. Currency lodging customs fees 1. Objects, currency, currency, payment, administration, use the customs fees follow circular No. 172/2009/TT-BTC on 02/11/2010 salary Guide, mode, submission, management and use in the field of customs fees.
The cases are separate declarations by customs declarations than 50 lines or an item tax amount exceeding the number of characters of the box tax on declarations or the total amount of tax declarations to customs beyond the number of characters of the box the total amount of the tax on declarations only collect customs fees of the first customs declarations.
2. Form of submission: The Customs the customs fees paid by wire transfer by month by electronic method or by cash. General Director of the Bureau of customs organizations make the electronic customs fee income through commercial banks or institutions are customs mandate.
3. place the submission: The submission of customs fees make money transfer, payment of money in the State Treasury, credit institutions, institutions are the Customs Commission, or at the customs.
4. filing procedure: a) case filed by month fee: a. 1) at the latest during the first 10 days of next month, the customs must submit enough customs fees amount to be paid by month into account currency customs fees of the Customs office where the registration of the Declaration. Centralized accounting system of customs authority automatically back the amount of fees the outstanding customs debt in order of declaration fees have time to register before deducting customs declaration before the registry subkeys except;
a. 2) Customs office where the customs declaration registration check, collated list of customs declarations subject to customs fees, accounting fees amount to customs currency, has currency, owed according to the current regulations;
a. 3) where the customs declaration filed with customs fees through Customs Organization commissioned currency, recurring monthly on October 5, the Customs authorities provide the entire list of declarations to be paid customs fees of the Customs for the institutions to be commissioned currency through the Customs Electronic Payment Gateways;
a. 4) to base the list declarations must be filed with customs fees due to the Customs notice, institutions are customs customs fee collection mandate implementation customs and people's money paid on account of the customs authority in the State Treasury;
a. 5) periodically, the 10-day, monthly, the Organization was customs collector credentials responsibly examined, collated, the liquidity of money customs fees receivable, the amount of customs fees have been collected, the amount of customs fees owed by each customs declaration with the customs.
b) where the Customs does not pay by month or do not do regular customs procedures at a Bureau of customs the Customs base reported customs fees on the system to file each time;
c) where the customs declaration filed with customs fees in cash to the customs authority, the customs officer recorded testimony from customs fees and revenue accounting liquidity of customs fees as prescribed.
5. The customs do not apply coercive measures in the case of the missing customs declaration customs fees. The customs are responsible to submit enough customs fees within the time limit stipulated in this article.
6. The management and debt tracking customs fees (if any) to be done on the centralized accounting system: a) the Customs Department where customs procedures, upon receipt of the report the currency lodging of the organization commissioned currency customs fees to check specifically detail the amount of customs fees collected , the amount of customs fees already paid on deposit accounts of the Customs opened at the State Treasury, collated with the amount of customs fees have actually filed certified by the State Treasury. Case of disparity between the report currency lodging of customs fees of the Organization are commissioned currency have filed on account of customs customs fees to the amount of the State Treasury must establish a definite cause for the contained liability;
b) to base the amount of the fees authorized organization customs currency has currency and payments with the customs, the paper filed with the money in the budget was released, and certifying the funds of the State Treasury, the customs accounting implementation of customs fees collected and the amount of customs fees have to collect to take measures like management combination.
7. The procedures, responsibilities and funding authorized currency customs fees: a) The proxy currency customs fees are made through a contract between the General Director of the Bureau of customs with the heads of the organization commissioned currency customs fees under model number 07/UNTH/TXNK Appendix VI attached to this circular.
b) the responsibility of the organisation are commissioned currency: b. 1) build the basis information technology systems connected to the Customs Electronic Payment Gateway to make the collecting mandate contract signed.
The organization is collecting mandate not to be commissioned again for any third party perform collection mandate contract signed with the customs authority;
b. 2) receiving information about customs fees collected from customs; organize the collection and submission of full, timely customs fees collected on account of the customs authority in the State Treasury. The amount of the payable customs fees on deposit accounts of the customs authority in the State Treasury is the total amount recorded on the certificate from the currency customs fees;
b. 3) evidence from collecting customs fees for the filing of customs fees when collecting customs fees as prescribed.
Set up detailed evidence from currency details under each set of paper money and the payers paid into the State Treasury;
b. 4) at the latest on January 10 of the following months, the organization commissioned currency customs fees are collected, the number of reports filed by last month sent the Customs form number 08/BCT/TXNK Appendix VI attached to this circular. Reporting currency lodging must reflect the number of receivable, collected, number of outstanding, outstanding cause and solution recommendations urging currency lodging;
b. 5) settlement amount customs fees were obtained with the customs.
c) the responsibility of the Customs mandate currency c. 1) public notice Customs Organization commissioned currency customs fees for customs people said and done;
c. 2) release announcements of customs fees in months, assigned to the Organization was commissioned on 5 of the fee income the following month through electronic customs payment gateways;
c. 3) guide the organization commissioned collect customs fees make currency customs fees as prescribed;
c. 4) pay the cost of collecting credentials for the organization commissioned currency customs fees under a contract of mandate collecting signed;
c. 5) check currency lodging customs fees of the Organization are commissioned currency customs fees.
d) liability of the State Treasury: transfer documents to the customs body about the amount the organization commissioned currency have filed to customs agencies monitor and manage;
DD) cost of collecting credentials credentials obtained funding from Revenue Customs fees of the customs. Fees charged for collecting mandate party under the agreement between the General Directorate of customs and the party was collecting credentials match the conditions specific to each period.

The pay Commission funding currency must be done right audience, paying by wire transfer through party accounts to be commissioned at credit institutions, the State Treasury. Do not make the payment credential funding currency in cash. The customs must pay the entire cost for the party to be commissioned on the basis of the amount of the fee has been remitted on account of the customs authority in the State Treasury.
8. Penalizing violations of customs fees: All the acts of the party authorized currency slow paid customs fees paid on deposit accounts of the customs authority at the State Treasury are considered acts of misappropriation of money customs fees, parties authorized currency customs fees will be handled in accordance with the current legislation.
Article 46. Payment for goods is analyzed, assessed for goods must analyze, the assessment to make sure to correctly identify the tax then the taxpayers make pay tax according to the provisions in clause 2 Article 33 and article 42 of this circular.
If the results of the analysis, examination of goods other than the contents of taxpayers has led to changes in the amount of tax payable, the following notification of customs authority on the results of analysis, evaluation, taxpayers made additional information Declaration on the system payment, not charge slowly filed pending the results of analysis, evaluation or be reimbursed tax amount already paid (if any) prescribed by the law.
Case no additional taxpayers, the Customs Authority made a fixed tax. Taxpayers are responsible for submission of the budget deficit, slow money filed and fines (if any) prescribed.
Article 47. Order of payment of tax, money slowly filed, fines 1. Submission of tax money the cargo has been through or liberation is the tax debt.
2. Taxes, slow money filed, fines have to be paid deadline in the order prescribed in article 45 of law tax administration amended and supplemented in paragraph 12 article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13, including: a) tax money owed, the money slowly filed past due subject to application of the coercive measure is overdue debts so 90 days from the date of expiry of tax;
b) tax debt, slow money filed overdue not subject to application of the coercive measure is overdue debts not exceeding 90 days from the date of expiry of tax payment.
3. The State Treasury, the Customs Agency to coordinate the exchange of information on tax money, money slowly filed, fines to determine the order and in the correct order, specific rules are as follows: a) the customs tax debt situation monitoring of taxpayers, taxpayers filing instructions in the correct order , building system lookup data to taxpayers and auto tax executive order provisions;
b) certificate from the tax payer base, slow money filed, fines of taxpayers, the State Treasury State budget revenue accounting and transfer vouchers, details the terms of the submission to the Customs authorities to monitor and manage;
c) where the taxpayer filed tax money, slow money improperly, fine filing order, customs tax amount adjustments command set has currency, sent the State Treasury to regulate, at the same time inform the taxpayers about the tax amount, the money slowly filed, fines are adjusted; or ask the taxpayer filed tax funds, the money slowly filed, fines owed another payment in the correct order. Export, import of new customs declaration arises only be adopted when the taxpayer does not owe overdue taxes, slow money lodging, fine;
d) where the taxpayer is not specified the amount filed for each type of tax money, money slowly filed, fines on the certificate from the tax, customs tax amount accounting, money slowly filed, fines collected in the order, at the same time notify the State Treasury to the State budget revenue accounting and notify the taxpayer to know.
Article 48. Assign tax 1. Assign tax according to the instructions in this circular is the customs authority perform powers determine the elements, tax base and tax calculation, notification, asking taxpayers to pay the amount of tax due to the Customs office determined in the cases mentioned in paragraph 2 of this Article.
2. The customs tax assessments made in the cases provided for in paragraph 3 to article 33 of Decree 83/2013 issued. 3. The tax must be determined in accordance with the principles prescribed in article 36 the tax administration Law.
4. Pursuant to the customs tariff is a fixed amount, tax value, origin of goods, the level of export tax, import, consumption tax, value added tax, tax, tax, environmental protection, tax, anti-dumping, anti-subsidy tax of real goods export import; tax rates; the method of tax calculation as prescribed and the information, other database provided for in paragraph 2 to article 39 of the tax administration Act, article 35 of the Decree 83/2013/ND-CP and specified in section 5 of chapter II of this circular.
5. the fixed tax authority made under the provisions of article 33 of Decree 83/2013/ND-CP. 6. Procedures, order fixing tax a tax designation) for goods exports, imports are made in the course of customs formalities or after the goods were customs or free;
b) When done fixing tariffs, customs authority must determine the amount of tax payable or assign each relevant factors (weight, the value of the tax code, tax levels, origin, price, rates, ...) as a basis for determining the total amount of tax payable, exempt, discount, refund (no currency) of each item Customs declarations, as specified in article 34 of Decree 83/2013/ND-CP cases determined each of the factors relevant to determining the amount of tax payable, the customs must calculate the amount of the tax corresponding to the fixed elements and inform the taxpayer know along with results determined factors relevant to determining the amount of tax payable;
c) procedure, specific sequence: c. 1) determine goods subject to tax designation as instructed in paragraph 2 of this Article;
c. 2) determine how a fixed tax according to the provisions of article 34 of Decree 83/2013/ND-CP and continue as follows: c. 2.1) the case determined the total amount of tax payable: v. 2.1.1) test, determining the tax base (weight, value, rate, origin, codes, tax) under the provisions of tax legislation and other relevant laws;
c. 2.1.2) Calculated the total amount of tax payable; the amount of tax on the difference between the amount of tax to be paid with the tax amount due to tax people has opened, and already have filed (if filed);
c. 2.1.3) issued the decision to assign tax, enacted the decision sanctioning administrative violations (if available).
c. 2.2) fixed cases each relevant factors as a basis for determining the total amount of tax payable: v. 2.2.1) check, identify relevant factors to ensure legal accuracy;
v. 2.2.2) defines the time of tax calculation and/or the tax base (weight, value, tax rate ...) on the basis of relevant factors are determined and regulated by the law on taxes, other relevant laws. The case failed to determine the time of tax calculation and/or tax bases for the goods of the same kind of transition the purpose of use in many different customs declarations, then the fixed tax amount is the average amount of tax calculated in accordance with the laws in effect at the time of registration of the customs declaration;
c. 2.2.3) calculating tax payable; the amount of tax on the difference between the amount of tax to be paid with the tax amount due to tax people has opened, and already have filed (if filed); determine the amount slowly filed under the provisions of article 133 of this circular;
c. 2.2.4) issued the decision to assign tax, enacted the decision sanctioning administrative violations (if available).
7. The responsibility of the customs authority a) When fixing the customs tariff are fixed tax issued under model number 09/QĐAĐT/TXNK Appendix VI attached to this circular, and send taxpayers know within 8 working hours since the signing of the fixed tax decisions;
b) amount of tax cases by the customs authority assigns greater than the actual amount of tax payable according to the regulation, the Customs authorities must refund the overpaid amount;
c) where the customs are the base determines the decision to assign the correct decision not to cancel the decision determined by model No. HQĐAĐT/10, TXNK Appendix VI attached to this circular.
8. Liability of taxpayers a) responsible taxpayers filed enough amount of tax evasion, tax amount, lack of tax fraud by the customs authority assigns, in accordance with the provisions of article 107, 108 and 110 of the tax administration Law was amended and supplemented in paragraph 33, 34, 35 article 1 of law amendment , the addition of a number of articles of the law on tax administration of 21/2012/QH13.
Taxpayers have violations of tax legislation sanctioned under the rules. Time sanction the violation of tax legislation made under the provisions of article 110 of the tax administration Law was amended and supplemented in paragraph 35 article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13 and regulation of Government on sanctioning of administrative violations and coercive enforcement of administrative decisions in the field of customs;
b) case does not agree with the decision to assign customs tax, taxpayers still pay the tax amount that, at the same time have the right to request the Customs explained, complaints, or claims regarding the fixed tax according to the provisions of law on appeal, petitioner.
Article 49. Handle tax money, money slowly filed, fines surplus 1. Slow money, tax filing, penalties for goods exporters, importers as surplus in the following cases:

a) taxpayers are tax amount, slow money filed, fines already paid is greater than the amount of tax, money slowly filed, fines to be paid (including value added tax already paid for goods already imported but appeared to pay back foreign shippers or re-exported to third countries or back into the tax-free export cargo; but imports back to Vietnam; goods imported to produce goods for export value added tax already paid as prescribed, then the real export product) for each type of tax within 10 years from the date paid into the State budget shall be offset tax amount, slow money filed, the fine overpaid tax amounts slow money, filed, fines owed, including the offset between the taxes together; or deducted from the amount of tax, money slowly filed, fines to be paid by the next tax time; or refund the amount of the tax, the money slowly filed, the fine overpaid when the taxpayer does not owe tax on the money, the money slowly filed, fine; except not exemption from sanctions do have made the decision to sanction the violation of tax legislation by the tax authority or competent State agencies specified in paragraph 2 to article 111 of law tax management;
b) taxpayers are tax refundable amount under the provisions of the law on the export tax, import tax, value added tax, special consumption tax, tax, tax, environmental protection, tax, anti-dumping, anti-subsidy tax.
2. Profile, procedures for processing tax reimbursement amount specified in point b of paragraph 1 of this article follow the instructions in section 4 of Chapter VI of this circular.
3. The processing for the amount of tax, money slowly filed, fines surplus stipulated in art. 1 this instruction as follows: a) records include: a. 1) suggested The handling of surplus money, money slowly filed, fines: 1 a, which stated: number of customs declarations; the number of vouchers slow money, tax filing; the tax amount, the money slowly filed, fines have been filed; the tax amount, the money slowly filed, fines to be paid; the tax amount, the money slowly filed, the fine overpaid; the reason the overpaid, treatment;
a. 2) vouchers, documents prove the tax amount, the money slowly filed, the fine overpaid: 1 a taken (except when registering customs declaration, taxpayers have filed documents in customs records);
a. 3) forfeit receipt: submit 1 copy.
b) Customs authority where the taxpayer have tax amount, the money slowly filed out, the fine overpaid is responsible for receiving, inspecting records taxpayers filed, against the original customs records stored in the unit, accuracy, proper regulation of the records and handle as follows: b. 1) where actual tax amount determined slow money, filed, fines already paid is greater than the amount of tax, money slowly filed, fines to be paid; the taxpayer's declaration is accurate, then the decision to tax refund money slowly filed out, the fine overpaid under model number 11/QĐHT/TXNK Appendix VI attached to this circular;
b. 2) where actual tax amount determined, slow money filed, fines already paid is greater than the amount of the tax, the money to pay the fine, filing slowly but Declaration of taxpayers about the tax amount, the money slowly filed out, the fine overpaid yet exactly the written notification to the taxpayer and the tax refund issued slow money, lodging, fine overpaid tax amounts match, slow money filed, the fine overpaid right under the rules;
b. 3) case identified the fact there is no amount of tax money, slowly filed, fines already paid is greater than the amount of tax, money slowly filed, fines to be paid; the Customs notice in writing to the taxpayer knows, stating the basis of the defined amount of tax money, no slow submission, the fine overpaid.
c) the time limit for the Customs processing of the records referred to in point b of this clause is 5 working days from the date of receiving the application for tax refund proposal, money slowly filed out, the fine overpaid;
d) on the basis of the decision of the tax refund, the money slowly filed out, the fine overpaid; Customs authority where the taxpayer have tax amount, the money slowly filed out, the fine overpaid tax, amount of liquidity to the money slowly filed out, the fine overpaid and updated the information tax, amount of money lodged, slow the fine overpaid on the system of the Customs authorities.
4. The authority decide to refund tax, money slowly filed out, the fine overpaid: customs where there arises the slow money, tax filing, the fine overpaid tax reimbursement decisions, slow money is filed, the fine overpaid for taxpayers according to the regulations.
5. the amount of the value added tax overpaid is processed simultaneously with the import tax (if any), and follow the instructions in article 132 of this circular.
Item 6 customs procedures; check, customs supervision of goods transported under customs supervision and commodity export, import other article 50. The provisions on the carriage of goods subject to customs supervision 1. Applicable case: a) transit goods passing through the territory of Vietnam's land;
b) commodities moved include: gate b. 1) registered export goods declaration to customs at the Customs Bureau outside the gate to be transported from locations outside the Customs gate to gate; bonded warehouse; gathering retail locations; the port of export, the importer of the goods is established in the hinterland;
b. 2) imported goods customs declaration registered at the Customs Bureau outside the gate to be transported from the entry gate to the Customs locations outside the gate, the tax-free;
b. 3) goods transported from the port of export, the importer of the goods is established in the hinterland; bonded warehouse; gathering retail locations; warehouse does not extend to the gate;
b. 4) goods transported from the gate to the port of destination entry recorded on single transport or warehouse don't last long or odd row collectors or location to another gate;
b. 5) goods transported from the entry gate to the bonded warehouse;
b. 6) freight from tax-free zones to the gate, the bonded warehouse; gathering retail locations; the port of export, the importer of the goods is established in the hinterland; Customs locations outside the gate or to other tax-free zones;
b. 7) export and import shipping from location make this customs procedure to other customs procedures.
2. The Customs is responsible for preserving the status quo of the goods, the Customs seal, except due to the characteristics of the goods not be sealed according to regulations in the process of transporting the goods from the place of departure to the destination; carriage of goods in accordance with the route, time registered with customs.
Unforeseen circumstances can not guarantee the status quo of the goods, the Customs seal or not according to the freight routes, route, time, then after you apply the necessary measures to limit and prevent loss occurs then the customs must immediately notify the Customs the place closest to the handle and notify the customs authority where the goods are transported to when the goods are transported to the destination point; The case could not be reported immediately to the Customs shall, depending on the appropriate areas to inform the police, border guard, the marine police to confirm.
Article 51. Customs procedures for goods transport subject to customs supervision 1. Customs procedures for goods transport-independent: a) Customs independent shipping applies for transit goods passing through the territory of Vietnam's land and goods specified in point b 3, b 4 account article 50 1 of this circular and made at the Bureau of customs where the goods to be transported;
b) customs records: b. 1) declarations of independence of shipping according to the norms of the information specified in section 6 Annex II attached to this circular;
b. 2) single, except for transport of goods transported across the border by road no single transport: 1 a taken;
b. 3) transit permits for transit goods must have a licence: 1 a.
With respect to documents specified in point b of this clause 3, if applied OSS national, state management agency specialized in sending transit permit under electronic format through integrated information system, the customs must not submit a license key when making customs procedures.
The case of cargo transportation from bonded warehouse, cargo collection location, the port of export, the importer established in the hinterland to the gate to export abroad do not have to submit the documents specified in point b. 2, b. 3.
c) order: c. 1) the liability of the customs information cargo declaration according to the norms of information in section 6 Annex II attached to this circular; receiving feedback from the system and done: c. 1.1) case of declarations in the stream 1 and are approved by the transport system, the customs in the notice of approval transport report and present the goods to customs authorities where the goods are transported to seal the confirmation of the goods transported;
c. 1.2) where the Declaration in the stream 2, the present customs records as defined in point b of this clause to the Customs office where the goods are transported to the test; based on the notification of Customs Agency, additional sealing number declaration to customs, the Customs and lead present the goods to Customs seal, certifying goods transport;
c. 1.3) to produce goods for the Customs office where the goods are transported to the Customs fact check at the request of the Customs authorities in case of shipment signs violate the law;
c. 1.4) additional shipping Declaration Declaration by notification of customs authority.
c. 2) responsibilities of business organizations, warehouse services business case of warehouse services connected to Exchange data electronically with customs the Customs then held business services is responsible for storing the update in the departure information system for goods exported or confirm to for imported goods;
c. 3) the responsibility of the Bureau of customs where the goods are transported:

c. 3.1) check the records in the case system requirements check out the profile and guide the customs declaration supplementary information on the number of Customs sealing, the lead Customs and other information on the cargo declaration (if any).
Case goods signs violate the law then made reality check of the goods according to the provisions of article 29 of this circular. The actual test result is recorded on the card test results form 06/PGKQKT/GSQL Appendix V attached to this circular and sent to customs Sub-Department where goods are transported to the track and continue the procedure according to the provisions;
c. 3.2) approved a cargo declaration on the system;
c. 3.3) additional declaration information base of the customs of Customs sealing, the number of lead customs, customs authorities perform the sealing of the goods;
c. 3.4) updated cargo information go into the system in case of a warehouse business organization, Miami doesn't connect to Exchange customs data electronically with customs;
c. 3.5) to track information about a shipment transported under the customs supervision;
c. 3.6) organized the search for shipment in case of exceeding the time limit for shipping but have yet to receive a response of the Bureau of customs where the goods are transported to.
c. 4) the responsibility of the Bureau of customs where the goods are shipped to: c. 4.1) test, against the Customs sealed condition (if any);
v. 4.2) update information to the system in case of business organization of warehouse services not connected to Exchange customs data electronically with customs;
c. 4.3) where goods could violate the law then made reality check of the goods according to the provisions of article 29 of this circular. The actual test result is recorded on the card test results form 06/PGKQKT/GSQL Appendix V attached to this circular.
d) supplements, destroy independent transportation stubs: d. 1) the supplement, cancel the cargo declaration was made before the time of the up-to-date freight to destination into the system;
d. 2) of The customs were added and the shipping information by Customs auto detect or follow instructions notice transport Declaration of customs agencies submit to the system;
d. 3) Bureau Chief Bureau of customs where the goods are transported away decided the cancellation Declaration, in additional to shipping.
2. Customs freight matching: a) Customs combined shipping is applied for goods specified in point b 1, b 2, b 5, b 6 Article 50 paragraph 1 of this circular;
b) location, profile and customs procedures for goods shipped in combination made simultaneously with the customs procedures for export shipment, import according to the corresponding type; the combined shipping information is declared according to the norms stipulated in annex II attached to this circular; The case of the system does not support combined shipping information notice, the Customs suggest shipping the goods are subject to customs supervision in the criteria "section notes" on Declaration of the goods (specify time, routes, places where goods are transported and the location where the goods are transported to); The Customs have a responsibility to present the goods to customs authorities perform the sealing for the case prescribed in clause 3 Article 52 of this circular to hand over to the Bureau of customs where the goods are transported to to resume the procedure;
c) for goods exported c. 1) for goods exported have reality check at customs Sub-Department where sign declarations in an sealed customs c. 1.1) the responsibility of the Bureau of customs where the goods are transported: c. 1.1.1) sealed goods; updated information delivered goods transport subject to the surveillance system.
If the case is bulk, bulky goods, weight cannot be sealed, customs officer stating the item name, quantity, type, registration code, origin (if any) or photographic status quo merchandise, updated on the system or sent with a delivery;
c. 1.1.2) delivered the goods for the Customs to transport out of the gate;
c. 1.1.3) to track information about a shipment transported under the customs supervision;
c. 1.1.4) So the duration of carriage of goods that the goods have not yet arrived, the gate is responsible for chairing the Organization in search of goods.
c. 1.2) the responsibility of the Bureau of customs where the goods transport to: c. 1.2.1) receiving the goods by the customs people present;
c. 1.2.2) check the status of Customs sealing and collated with information goods transported on the system;
c. 1.2.3) updated information on the transportation of goods to the system;
v. 1.2.4) in collaboration with the Bureau of customs where the goods transport performed in search of goods in case of shipping deadlines too that has not yet arrived.
c. 2) for goods exported must not seal Customs: The Customs is responsible for transporting the goods to the gate.
d) for imported goods: d. 1) for imported goods are put on test at the venue to check out the gate, goods subject to Customs sealing: d. 1.1) the responsibility of the Bureau of customs declaration registration place: d. 1.1.1) updated information on the system to suggest the Bureau of customs where the goods stored sealed , delivered to the shipping address on the customs check points;
d. 1.1.2) receiving the goods by Customs to transport, status check and seal against the cargo information go on the system;
d. 1.1.3) updated information to on the system;
d. 1.1.4) tracking information of goods transport, in collaboration with the Bureau of customs hold goods to search in case of exceeding the time limit but less than goods transport location check.
d. 1.2) the responsibility of the Bureau of customs hold goods d. 1.2.1) based the proposal of Bureau of customs where the register declarations, made sealed, updated information of goods transport into the system; delivery of goods to the customs people transported to the location check;
d. 1.2.2) tracking information of goods transported, chaired the search in case of exceeding the time limit but less than goods transport location check.
d. 2) with respect to goods not subject to seal Customs: The Customs implementing customs procedures under the regulations and put the line through the monitoring area at the gate after the customs permit.
e) the supplement, cancel the combined transportation stubs is done as for the export cargo declarations, declarations of imported goods regulations this circular.
3. For goods specified in paragraph 1, points c, d. 1 clause 2 of this article, the case between the Bureau of customs where the goods transported and the Bureau of customs where the goods transport to not make the exchange of information goods transported through the system or system crash as defined in clause 2 article 25 of Decree 8/2015/ND-CP , could not perform the carriage of goods under customs supervision through the system, the Bureau of customs where the goods are transported using the transfer form thereon 10//BBBG GSQL Appendix V attached to this circular to hand over the goods to customs Sub-Department where goods are transported to to continue the procedure according to the regulations. After receiving the report on the delivery of goods, and the Bureau of customs where the goods are shipped to confirmed, acknowledged to customs Sub-Department where goods are transported to know and save with customs records.
4. the General Department of Customs cargo declaration under the customs supervision for cases specified in point b of article 50 paragraph 1.7 of this circular.
Article 52. Customs supervision of the goods exported, imported 1. With respect to goods exported: a) the liability of the customs or shipping: a. 1) for goods exported free of reality check has adopted, clearing the merchandise has been approved, after independence of shipping the goods in the customs surveillance zone, the customs or the carrier to provide information of the Declaration container list, according to the model of DSCT 29/GSQL annex V (for goods transported by container) or the list of goods under model number 30/DSHH/GSQL annex V (for goods) or approval declare shipping for the port business, storage, parking (for the sea port area , airports, warehouses are not stretching) or the customs authority at the gate roads, waterways, inland waterways, rail station, international transport;
Customs people perform in the list container, the list of goods on electronic customs portal (address: http://www.customs.gov.vn) or the system of the customs. The case of the change list container, the list of goods compared to the content on the customs declaration when the goods were in the area of monitoring, the customs in the customs officer or recommendation at the Bureau of customs gate in a list container, the cargo list from the system.
Case of customs on customs declarations, the customs declaration to present to Customs Customs Sub-Department where paper sign declarations confirming clearance, clearing of goods.
a. 2) for goods exported must have reality check clearance, clearing goods at the Customs Bureau outside the gate, the Customs is responsible for preserving the status quo of goods, Customs sealed in shipping process to present to customs gate. After customs checks, customs people perform the work as specified in point a. 1 this paragraph;
a. 3) for goods exported by the Bureau of customs gate perform a reality check the goods after the goods are customs, clearing customs, follow point a. 1 this paragraph;

a. 4) business case, inventory, the port does not yet have information technology systems to ensure regulatory standards to manage, oversee exports, imports brought into the store, taken out of the port area, storing the customs or the carrier to provide information of the Declaration , the list container, the list of goods to the Customs authorities;
a. 5) where the export goods declaration was adopted, the liberation of merchandise has brought in the area of customs surveillance at the gate, but the shipping is only part of the shipment onto transport means exit, the rest will be exported onto other transport carriers have written recommendations submitted to customs Sub-Department where retention of goods to continue to monitor the number of remaining rows to export when making out.
b) responsible for the business of ports, warehouses, parking at the gate area, seaports, international airports, warehouses will not last long: b. 1) on the basis of information list of declarations, the list container, the list of goods by the customs or the carrier provided business enterprise, the port storing is responsible for checking the list container, the cargo list, collated with the information on the customs declaration system to determine the queue up means of transport for goods that have been adopted;
b. 2) after the cargo brought into the warehouse area, the beach, the port of loading to the means of transport, port business, inventory, order confirmation through monitoring or updating information to on the system of the Customs authorities;
b. 3) when the system malfunctions, must immediately notify the Customs to coordinate handling ensure not to cause delays for the exportation of goods, the exit of the means of transport.
c) the responsibility of the Customs Agency: c. 1) accomplished the provisions in paragraph 3 Article 34 of Decree 8/2015/ND-CP;
c. 2) for goods exported through Gates, River, inland waterway, rail and international transport specified in point a. 4 this paragraph: Bureau of customs bonded manufacturing is responsible for checking the information by the customs or the carrier offer referred to in point a. 1 this paragraph and the information systems to monitor exports of goods; confirm the goods through monitoring or updating information to on the system.
Particularly for the export cargo through the gate roads, waterways, inland waterways, rail transport order confirmation through international surveillance area or update information on the system to be made after the goods have been transported through the border gate area exporting to importing States;
For cases specified in point a. 4 this clause for export through the gate by sea, air, stores do not last long, after the order confirmation through monitoring areas on the system, the customs officials to confirm on the container list or the list of goods and the Customs moved to enterprise business warehouse the beach, the Harbour, lined up the exporting means of transport. Case of use declarations of independence of shipping, on the basis of the notice of approval transport Declaration by customs provided, customs officer confirms order on system monitoring area, sign, seal the public servants on the front page of the notice of approval to declare the transport and delivery of customs who moved to enterprise business warehouse the beach, the Harbour, lined up the export transport;
c. 3) for cases referred to in point 5 of this clause a. and commodities are exported through the other gate gate kept the goods then the relevant customs Bureau is responsible for coordinating the monitoring of goods to export when as a rule, do not require additional stubs;
c. 4) with respect to the goods is exported crude oil in offshore mining locations or in areas of overlap and goods specified in paragraph 1 to article 93 of this circular, the Bureau of customs where the registered declaration made confirmed orders via the surveillance area after the customs declaration of export goods was adopted (do not perform direct supervision).
Supply gasoline for private aircraft, Bureau of customs where the aircraft exit make the monitoring each delivery times.
2. for imported goods a) customs duties: a. 1) with respect to goods that have been adopted or free or put on preserving or putting items on the check or place or the goods have been shipped or imported goods are tax free , not taxable, the tax amounts to be paid by or to be tax on 275 grace by Bureau of customs gate reality check (inspection) at the suggestion of the Bureau of customs declaration registration place: provides information of customs declaration, container list in the form of DSCT 29/GSQL annex V (for goods transported by container) or the list of goods under model No. 30/DSHH/GSQL annex V (for goods) or approval declare shipping for the port business, warehouse, parking in the area of entry, seaports, international airports, warehouses don't last long or for customs at the gates, River , inland waterway, railway station of international transport.
Customs people perform in the list container, the list of goods on electronic customs portal (address: http://www.customs.gov.vn) or the system of the customs. The case of the change list container, the list of goods compared to the content on the customs declaration when the goods received in customs entry gate, the customs in the customs officer or recommendation at the Bureau of customs gate in a list container, the cargo list from the system;
a. 2) for imported goods taken out of the port area, the gate in an have to seal the Customs according to the provisions of paragraph 3 of this article: a. 2.1) present the goods to customs authorities perform the sealing;
a. 2.2) delivery of the goods to customs Sub-Department where goods are transported to to resuming customs procedures under the regulations;
a. 2.3) to preserve the status quo of goods and Customs sealed under current rules.
a. 3) business case the storing, the port does not yet have information technology systems to ensure regulatory standards to manage, oversee exports, imports brought into the store, taken out of the port area, storing the customs declaration number information provided, container list , the list of goods to the customs.
b) responsible for the business of ports, warehouses, parking: b. 1) check the status information on the customs declaration system on the basis of information provided by the customs rules in point a. 1. Lets just take the goods out of the surveillance area when: b) of cargo was 1.1. customs clearance decisions or free or put on preserving or taken on location to check the goods or customs authority to allow delivery through the monitoring area for goods import tax exemption , not taxable, the tax amounts to be paid by or to be tax on 275 grace by Bureau of customs gate reality check (inspection) at the suggestion of the Bureau of customs where the registration of the Declaration;
b. 1.2) number of containers, the container number or quantity of bulk liquid cargo, brought out of the customs surveillance zone consistent with the information on the customs declaration.
b. 2) where goods not under point b. 1 this paragraph shall immediately notify the Customs Sub-Department where the management of ports, warehouses, or customs Sub-Department where registration of customs declarations for handling;
b. 3) confirmed the row was over the customs surveillance zone on the system;
b. 4) in collaboration with the customs check, monitoring of cargo at the port and the port where the goods taken out of the surveillance zone.
c) the responsibility of the Customs Agency: c. 1) accomplished the provisions in paragraph 3 Article 34 of Decree 8/2015/ND-CP;
c. 2) for imported goods taken out of the monitoring area at the gate roads, waterways, inland waterway, rail and international transport specified in point 3 of this clause: a. the Customs Bureau responsible for gate check information by the customs or the carrier offer referred to in point a. 1 this paragraph and the information on the system to monitor imported goods taken out of customs supervision areas; confirm the goods through the monitoring area on the system.
For cases specified in point a. 3, imported through the gate by sea, air, stores do not last long, after the order confirmation through monitoring areas on the system, the customs officials to confirm on the container list or the list of goods and the Customs moved to enterprise business warehouse , Miami, port to allow the cargo through the area monitoring. Case of use declarations of independence of shipping, on the basis of the notice of approval transport Declaration by customs provided, customs officer confirms order on system monitoring area, sign, seal the public servants on the front page of the notice of approval to declare the transport and delivery of customs who moved to enterprise business warehouse , Miami, port to allow the cargo through the surveillance area;
c. 3), in the case of Customs sealing as specified in paragraph 3 of this article: c. 3.1) check the condition of the goods, the number of the container, seal of the carrier with the information on the customs declaration system to perform the Customs seal;
c. 3.2) Established a customs Bureau sent delivery where goods are transported to to resuming customs procedures under the regulations;
c. 3.3) if case is bulk, bulky goods, weight cannot be sealed, customs officer stating the item name, quantity, type, registration code, origin (if any) on the border of a delivery or photographic status quo merchandise included minutes of delivery.
d) where goods brought out the customs surveillance zone not registered customs declarations:

d. 1) goods having the wrong decisions of the competent authorities (the police, the courts, etc.), the goods serve emergency requirements, cargo security, Defense: Chi border gate customs Bureau relevant document base by competent bodies issued to monitor cargo launched the customs surveillance zone;
d. 2) of goods transit: customs officer overseeing the base reported goods under transit model No. 21/BKTrC/GSQL Appendix V attached to this circular to monitor cargo launched the customs surveillance zone;
d. 3) goods brought into the customs surveillance zone have to re-export the goods sent as confused, lost, but imports have no text, the offer is back: d. 3.1) liability of transport owners or people: there are customs Bureau sent text gateways where cargo retention the stated reason, confused, lost, or the reason for non-acceptance, the proposal is back. In the text stating number of single transport, scheduled time, gate, transportation ... d. 3.2) the responsibility of the Bureau of customs gate where the stored goods: on the basis of the text proposed by the transport/shippers, customs Bureau gate done: d. 3.2.1) receiving shipment record;
d. 3.2.2) where signs customs law violations, the reality check of the entire shipment.
If the test results consistent with the actual content on a single transport and no other information, then consider accepting the proposal appeared the shipment. If the test results are not true to the content on a single transport, or have information confirmed the shipment had violate then processed according to the rules.
3. Customs sealing: a) The case is sealed: a. 1) goods in transit through the territory of Vietnam, except for cases specified in point b. 1 clause;
a. 2) goods exported to fact check is shipped from locations outside the Customs gate, check location of goods in warehouse or not extending to the gate, bonded, CFS warehousing, port of export, the importer of the goods is established in the hinterland;
a. 3) imported goods are transported from the entry gate to the Customs locations outside the gate, the domestic cargo inspections to check the fact of goods;
a. 4) goods imported from abroad to Vietnam to enter the gate, but the man continued to transport being transported to the port of destination indicated on single transport or warehouse don't last long, except in cases specified in point b of this clause 2;
a. 5) goods from overseas are transported from the entry gate of bonded, tax-free economic zones in the gate, CFS warehouses, duty free shops and vice versa;
a. 6) business goods temporarily imported re-export: follow prescribed in Article 83 paragraph 1 d of this circular.
With regard to the case are sealed to customs, the customs are responsible to present the goods to customs where the venue kept the goods to perform the sealing order before making the surveillance area.
b) cases are not sealed: b. 1) of goods in transit through the territory of Vietnam but did not change the means of transport by sea, air, River from first entry gate to gate;
b. 2) of goods from abroad into Vietnam to enter the gate at the sea port, river port, airports, but people continued to transport being transported to the port of destination indicated on single transport but are turning to other means of transport of the same type of transport to transport to destination port or upstanding transport from gate to enter to the port of destination;
b. 3) exports imports combined transportation stubs and be free of reality check when the goods do customs procedures for export and import;
b. 4) the cargo is cargo, bulk cargo, weight, bulky goods cannot seal customs.
4. Pause the delivery through a monitoring area) in the process of implementing the customs surveillance operations, patrolling in the area of operation of customs, if the cargo had detected signs of violation of customs law, Director of the Bureau of customs declaration or registration place where stored goods issued temporary stop putting goods through the customs surveillance zone form No. 11/QĐTDGS/GSQL Appendix V attached to this circular, as the amount of force layout inspection, monitoring, control, if the goods in their management and inform the relevant unit to coordinate implementation;
b) performs the check on the basis of the information collected on the decision to pause take the goods through the customs surveillance zone under the witness of the units involved;
c) end the process check to set the minutes noted, if found to have violations of customs laws, the handle specified by the law. Processing results must be reported to the relevant unit.
5. customs supervision of the goods for export to change the port queue, gate, transport: a) the case of the goods already on the monitoring area: on the basis of the notification of the customs, the Bureau of customs where the goods stored up the minutes delivered to the Bureau of customs gate to export goods monitoring;
b) where the goods are not yet in the monitoring area: Bureau of customs export gate made according to the provisions in clause 1 of this article;
c) the additions to customs for goods exported to change the port queue, gate, transport performed as prescribed in article 20 paragraph 3 of this circular.
6. The case of goods brought into the customs surveillance zone, but the Customs proposed the cancellation of declarations under the provisions in article 22 of this circular to put back internal: on the basis of the suggested bringing goods out of the customs surveillance zone of the Customs and information to cancel the export goods declaration on the system or the confirmation text the customs declaration in order to give back to the local customs Bureau where register declarations for customs on customs declarations, customs Bureau paper where commodity exports pending retention monitoring goods taken out of the venue.
7. in the case of goods brought into the customs surveillance zone, but the Customs proposal brought back inland to repair, recycle or stop the export and do not cancel customs declarations: a) the liability of the Customs: a. 1) have text sent to customs Sub-Department where registration of customs declarations (which clearly states the number of declarations container number, location, retention of the goods, the Declaration has been made, the tax refund procedure does not collect taxes or not and the reasons suggest bringing back the expected time, domestic exports);
a. 2) return the tax money has done for the customs or local tax authority in the case has made the tax refund for export goods of imported origin or export goods produced in the country.
b) the responsibility of the Bureau of customs declaration registration place: b. 1) to notify the Bureau of customs hold goods on the inclusion of domestic goods for recycling, repair or stop the exports. The case brought back to the domestic repair, recycle, recycling, repair period not to exceed 30 days from the date of bringing the goods from customs supervision;
b. 2) of receiving goods, open the sealed to the Customs made the repair, recycle and update information on the system.
After finishing the repair, recycling of the customs, the customs declaration registration place to fact check, Customs sealing, update the information store on the system and handed over to the customs people transported to the gate to export export;
b. 3) case of stopping export: make the declarations prescribed in article 22 of this circular;
b. 3) inform and suggest the genus customs hold goods goods monitoring given the monitoring area.
c) Customs Bureau which oversees commodity goods taken out of the surveillance zone, sealed and delivered the goods to customs Sub-Department where registration of customs declarations;
d) case between the Bureau of customs where the Customs Declaration and registration Bureau of customs hold goods have yet to make the exchange of information across the system then use the minutes handed the form 10//BBBG GSQL Appendix V attached to this circular to hand over the goods. After receiving the report on the delivery of goods and the Customs Bureau confirmed, acknowledged and included customs records.
8. The case of goods brought out customs supervision areas, customs discovered the container number does not match the content of the Customs shall require the customs identification from delivery by the carrier provide checked the information about the consignee name single transport number, name, transport, container number, package number on the delivery documents with customs on the content system, if appropriate, the customs officer updated back into the system and container number for goods shipped through the surveillance area; If the information does not match or the shipment signs violate the law then reports Director Bureau of customs where the goods retained to coordinate with the Customs Bureau where registration of customs declarations checked, processed according to the rules.
Article 53. The basis for determining the export goods 1. For goods exported through the gate by sea, air, rail, inland waterways, ports, zone transfer transfer; goods for supply, exiting aircraft; export goods to be shipped along with the exit through the gate; export goods brought into bonded warehouse; exports brought in CFS warehouse is the export declarations have been adopted and endorsed the row over surveillance area on the system.
2. For goods exported through Gates, River is the export goods declaration was adopted and was customs officer confirms the goods have passed through the area on the monitoring system when the cross-border transport of goods to the importer.

3. For goods exports, domestic goods from the seller to the tax-free border gate economic zones or in export processing zones, export processing business is export cargo declarations, declarations of goods imported have been adopted.
4. where the Customs Declaration on paper: a) for goods specified in paragraph 1, paragraph 2 this is export cargo declarations have been adopted and have confirmed the row was over the area monitoring (recording date, sign, seal the servant) of public officials the Customs gate. Export goods through private gates, River is the export goods declaration has been adopted and confirmed the cargo was actually exported;
b) for goods specified in paragraph 3 of this article is to export goods declaration was adopted.
Chapter III CUSTOMS PROCEDURES; CHECK, CUSTOMS SUPERVISION OF GOODS for PROCESSING FOREIGN TRADERS; The GOODS are RAW MATERIALS, IMPORTED to MANUFACTURE EXPORTED GOODS; EXPORT, import and EXPORT PROCESSING ENTERPRISES of category 1 General provisions Article 54. Raw materials, materials, supplies and raw materials import import to work, produce goods for export, export processing goods include: 1. Raw materials, semi-finished products, components and sub-assemblies that directly involved the process of machining, production to constitute export products.
2. Raw materials, directly involved in the process, the production of export products but not directly transformed into products or does not constitute Product entity.
3. Finished products by individual organizations to attached to export products, to close with export products are produced from imported materials, or with export products are produced from raw materials, supplies, raw materials, materials, supply himself into sync items to export abroad.
4. packaging materials or packaging for packaging of export products.
5. Raw materials imported for warranty repair, recycle export products.
6. import template to work, produce goods for export.
Article 55. The actual limit to outsourcing, the production of export products 1. The actual limit to outsourcing, the production of export products, including: a) the level of use of raw materials is the amount of material needed, actually used to produce one unit of the product;
b) consumables quota is the amount of consumables to produce one unit of the product;
c) shrinkage rate of raw materials or supplies is the amount of raw materials or real materials include shrinkage of natural attrition, attrition due to form the scrap, charged at the rate of% compared to the actual production or limit than the norm to use raw materials or consumables norms. The case of the amount of scrap, wastes were calculated in the norms of use or level of consumables are not included in the rate of attrition of material or supplies.
Level of use of raw materials, consumables and limit the rate of shrinkage of raw material, materials are stored in the business and when the customs checks or require explanation calculation of norms, material shrinkage rate, supplies.
2. separation of component material the quota from the initial raw material is the amount of raw material ingredients used to produce exported products are splitting off from an original material.
3. Before making the production, organization, individuals must develop norms of use and the expected attrition rate for each product code. In the production process if there are changes they must rebuild the actual norms, store vouchers, documents relating to the change of the norm.
4. legal representative of the Organization, individuals are responsible for the accuracy of the level of use, the consumption, the rate of attrition and use the norm on the right purpose machining, production of goods for export; violations will be dealt with according to the provisions of the law.
5. When determining the amount of tax to be complete or not collecting, organizing, personal interest pursuant to the provisions of this circular and the actual level of use of raw materials, materials imported for the production of export products.
Article 56. Notice the base of processing, the production of goods for export; where to store raw materials, materials, machinery, equipment and products exported 1. The liability of the Organization, the individual a) informed basis, the production of goods for export to the Customs Sub-Department where expected import procedures as specified in article 58 of this circular (here abbreviated customs agency management) through the system under model number 12/TB-CSSX/GSQL Appendix V attached to this circular. Particularly for export processing businesses do not have to make this announcement.
For cases requiring reimbursement referred to in point c. 2, c. 5 clause 5 Article 114 of this circular, the Organization, individuals produce export goods to make the notifications production facilities before filing a tax refund, the report specified in this circular;
b) case arises the storage of raw materials, supplies, merchandise exports in addition to production facilities have reported additional notification to the location information stored for the Bureau of customs administration under the denominator 12/TB-CSSX/GSQL Appendix V attached to this circular;
c) responsible before the law about the content declared in the notification text processing, manufacturing facility, where the retention of raw materials, materials, machinery, equipment, products for export;
d) receiving feedback of the customs authority to amend, Supplement (if applicable) the information reported on the system.
2. The responsibility of the Customs authorities: a) to receive notice of the basis of machining, manufacturing, where raw material retention, supplies, machinery, equipment, products for export;
b) within 8 working hours since receiving the text message, check the criteria stated in the written notice; the case of the Organization, the individual can not currently fully the criteria then feedback information on the system to the Organization, individuals know the additional amendments;
c) make check processing facility, production for cases to test as defined in article 39 of Decree 8/2015/ND-CP and article 57 of this circular;
d) make check stored raw materials, supplies and goods for export in addition to production facilities in case of detecting any sign identify the organization or individual not stored raw materials, materials and export products at the venue has informed the customs authority.
Article 57. Check the base of processing, the production of goods for export; manufacturing, machining capacity 1. The base test cases work, produce goods for export; manufacturing, machining capacity: a) individual organizations perform the contract first machining;
b) first personal organization applied for tax deadlines on 275 for goods imported to manufacture exported goods;
c) where under the provisions of point b paragraph 1 to article 39 of Decree 8/2015/ND-CP DATED. 2. Test procedure a) decide to check in the form of 13/KTCSSX/GSQL Appendix V attached to this circular is sent directly or by certified mail, fax to the customs within 3 working days from the date of signing and the slowest is 5 working days before conducting the test;
b) checking be done after 5 working days from the date of issuance of decision test. Test duration not exceeding 5 working days.
3. content check a) check the base address, the production base address: check the machining, the production recorded in the written notice the base machining, production or recorded on the certificate of business registration;
b) test buildings, machinery, equipment: b. 1) check the documents prove legitimate use of factories, production; the depot, dump the raw materials, materials, machinery and equipment;
b. 2) check the ownership or rights to use legally for machinery, equipment, number of machines, equipment, the production line is available at the base of processing, production; check the status of operation, capacity of machinery and equipment.
When conducting the inspection, the customs check the customs declaration of goods imported (in the case of imports); invoices, vouchers to purchase machinery, equipment or collated accounting books to identify (cases buy in water); financial rental contract (case of financial lease); the lease of the property, (case of rent). For finance lease, lease property, factories, the valid term of the lease is equal to or longer than the period of validity of the contract for export of products;
c) check the status of workers joined the production line through contracts signed with workers or pay payroll for workers;
d) check through bookkeeping system to track inventory or software to import, export, commodity management, inventory the volume of raw material, materials, machinery, equipment.
4. Set the minutes examine the basis of machining, production; manufacturing, machining capacity: finish checking, customs officials set the minutes recorded inspection results processing base, produced according to model No. 14/BBKT-CSSX/GSQL Appendix V attached to this circular. The content recorded thereon base test results, production machining full reflection, honesty with fact checking and clearly define: a) individual organizations have or not have the right to use legal terms by the factory, production;
b) organizations, individuals with or without ownership or rights to use legally for machinery, equipment, production lines at the base of processing, manufacturing (machinery, equipment, production lines due to the Organization, individuals directly invest) and in accordance with the imported materials and means to outsource , export production;
c) the number of machinery, equipment, number of employees.
A check must have a full signature of the customs officer performs check and legal representative of the Organization, the individual is examined.
5. Handle base test results, production; manufacturing, machining capacity made as defined in paragraph 3 article 39 of Decree 8/2015/ND-CP base test results, production; machining, production capacities are updated on the system.
Article 58. Procedure place customs procedures 1. Location: import procedures

a) for goods as raw materials, materials, machinery, equipment imported to work; raw materials, materials imported to produce goods for export: the Organization, individuals are selected to do the import procedure at the following Customs Bureau 01: a. 1) Customs Sub-Department where individual organizations have headquarters or headquarters or production facilities;
a. 2) gate or customs Bureau Bureau of customs of the port of export, import of goods was established in the hinterland;
a. 3) Bureau of customs management, export production in the Bureau of customs where the production facilities or to enter the gate.
b) for processing and exporting enterprises (DNCX): b. 1) goods imported by DNCX; commodities are machinery, equipment temporarily imported to serve manufacturing, construction of buildings (including the contractor directly import); warranty repair, goods do customs procedures at the Customs Bureau DNCX management;
b. 2) case DNCX imports of goods imported under the provisions of Decree No. 23/2007/ND-CP and the regulations of the Ministry of industry and trade, the location register customs declaration made under the provisions of article 22 customs law, article 4 of Decree 8/2015/NĐ-CP on January 21, 2015 the Government and clause 1 article 19 of this circular.
2. place the export procedures: a) for goods is the product machining, manufacturing exports: the Organization, individuals are selected to do the procedure at customs Sub-Department of convenience;
b) for DNCX: b. 1) the cargo is exported products of DNCX; commodities are machinery, equipment for re-export after having temporarily enter to service production, construction of buildings (including the case of the contractor directly export) DNCX made customs procedures at the Customs Bureau of convenience; except in the case of goods, the warranty repair procedure at the Customs Bureau DNCX management;
b. 2) DNCX case of the export of goods under export rights stipulated in Decree No. 23/2007/ND-CP and the regulations of the Ministry of industry and trade, the location register customs declaration made under the provisions of article 22 customs law, article 4 of Decree 8/2015/NĐ-CP on January 21, 2015 the Government and clause 1 article 19 of this circular.
Article 59. Check inventory, usage of raw materials, materials, machinery, equipment and goods exported 1. The test case a) when determining the Organization, individuals subject to risk signs have imported machinery, equipment, raw materials but the production cycle has no export products;
b) When signs identify the organization or individual to import raw materials, materials, machinery, equipment or products to increase exports, reducing the compared production capacity;
c) When signs identify the organization or individual to sell raw materials, materials, machinery, equipment, products on domestic but not customs;
d) when held, personal Declaration of export product is not properly regulated and not true to reality.
2. content check a) check the customs records, reimbursement records, do not collect taxes (for the case of combined reimbursement records, not the tax collectors), report, accounting, accounting books, documents tracking the raw materials, materials, machinery, equipment, inventory and warehousing the other documents the customs must save as specified in clause 5 of article 3 This circular;
b) check the actual level of export products and the documentation related to the construction of the norm;
c) check the suitability of the product for export with raw materials were imported;
d) through case examining the contents specified in point a, b, c of this paragraph that the Customs detected signs of violation but not sufficient basis to conclude then: d. 1) check the raw materials, materials, machinery, equipment on the production line;
d. 2) checking the number of remaining goods in stock;
d. 3) check the number of finished products not yet exporting.
3. inspection authority Director General Customs issued the check. Customs Bureau Chief Bureau manages the organization performing the check.
4. check The time check is made not more than 10 working days in production base, the headquarters of the organization or individual. For complex cases, Director of the Bureau of Customs issued the decision to extend the time limit for check but not too 5 working days.
5. The order of testing procedures, a) to check the use of raw materials, supplies or check inventory of raw materials, materials in the Customs Headquarters to follow the decision of the Director of Customs Affairs Bureau of customs inspection management and sending organization, individuals know within 3 working days from the date of signing and implementing test slow for the previous 5 working days from the date of decision;
b) where individual organizations have many facilities manufacturing or machining rental at one or more of the production made use of situation testing, inventories of raw materials, materials, machinery, equipment and goods for export in all the production facilities in order to determine the amount of the merchandise inventory;
c) checking be done right audience, on time as required, does not affect the process of the production of the Organization's business, personal;
d) The content of the test was documented by the report on the check between representatives of organizations, individuals and group check.
6. The time limit for issuing results to check the use of raw materials, materials, machinery, equipment and goods exported a) Slowly for 5 working days from the end of the inspection at the headquarters of the Organization, the individual, the Customs Bureau to submit draft conclusions to check for the Organization individuals (by fax or letter of guarantee);
b) Slowly for 5 working days of receipt of the draft concluded, the Organization, the individual must complete the explanation in writing;
c) Slowly for 5 working days from the date of expiry of the award process of the draft conclusions but the Organization, the individual does not make the award, or the customs authority accepted the award, Director of the Bureau of Customs made the test conclusions issued;
d) with regard to complex cases not sufficient basis to conclude, Director of the Bureau of customs can consult about the expertise of the competent authority. Least 15 days from the date of receipt of the opinion of the competent authority, the Director General of Customs issued the test conclusions.
7. Handle test results a) test cases identify the use of raw materials, materials, machinery and equipment imports matching exports of manufacturing products in accordance with the information notified production facilities, production capacity; identification information, documents, material, number of remaining goods (in stock, on the production line, semi-finished products, finished products unfinished ...) consistent with accounting, accounting books, fit the profile of goods export, import of the Organization, the individual shall accept data provided the test conclusions, issued and updated test results into the system;
b) test cases identify the use of raw materials, materials, machinery, equipment import does not match the production of export products, does not match the information reported production facilities, production capacity; identification information, documents, material, number of remaining goods (in stock, on the production line, semi-finished products, finished products unfinished ...) not consistent with accounting, accounting books, does not fit the profile of goods exports, imports, the demanded the Organization, personal explanation.
b. 1) where the Customs authorities accept the content explanation of the Organization, the individual shall comply with the provisions in point a of this paragraph;
b. 2) where the customs authority does not accept the explanation of the content organization, individual or organization, the individual case is not justified, the Agency grounded the provisions of tax legislation, customs legislation and existing records to determine tax processing and handling administrative violations under the authority or the authorized person recommendations decided by processing intent of the law.
8. Updated information check the test decision, concluding test inventory, usage of raw materials, materials, machinery, equipment and goods for export are updated on the system in the time limit at the latest within 7 days of signing the decision on signing checks issued to conclude tests at the Customs Headquarters.
Article 60. Report 1. The time limit for submission of the periodic report of annual 90th day from the end of the financial year, the customs declaration filed report the use of raw materials, materials, machinery, equipment and goods for export in the fiscal year for the Customs Agency.
2. place the submission report At customs Sub-Department where the import procedures as specified in article 58 of this circular or customs Bureau management export processing businesses.
3. The liability of the Organization, the individual a) Filed a report. 1) for organizations, individuals carrying imported raw materials to produce goods for export: submit the report according to the principle of a total import-export-inventory of raw materials, materials, semi-finished products, finished products in the form of 15/BCQT-NVL/GSQL Appendix V attached to this circular for the Agency Customs through the system. Report is consistent with the accounting documents of the Organization, individual.
The case held, personal imports of raw materials to produce the product then sell products to organizations and individuals to produce export goods processing, organizations, individuals and organizations, individuals must report exports according to the provisions of this Article;
a. 2) for individual organizations perform activities with foreign traders:

The event organizer, tracking individual material, imported by the side of the latest machining provided machinery, equipment for rent borrow to make the contract work, semi-finished products, finished products in addition to the accounts table or on the internal control system of the Organization, the individual shall submit the report according to the model number 15/BCQT-NVL/GSQL for raw materials materials, and 16/BCQT-/MMTB GSQL for machinery, equipment attached to annex V to this circular. The case of the internal control system of the Organization, the individual track details the amount of merchandise, not according to the value of the used results from the system of the Organization, individuals to report for the portion of goods not administered according to this value;
a. 3) for DNCX report was created according to the principles stated in point a. 1, a. 2 this paragraph corresponds to the type of the import of raw materials to manufacturing for export or outsource.
b) Established and details of raw material, materials imported according to the regulations of the Ministry of Finance on accounting, auditing, which specify the number of declarations of goods imported raw materials;
c) set up and product detail output for export under the provisions of the Ministry of Finance on accounting, auditing, which clearly define export according to the contract, orders;
d) set up and archive documents related to the processing of scrap, scrap metal products;
DD) present the entire profile, accounting documents relating to the raw materials, materials, machinery, equipment imports and exports when the customs check at the business office.
5. The responsibility of the customs authority a) receiving report the use of raw materials, materials, machinery and equipment imports by Customs filed;
b) test report: b. 1) in The case of test report: b. 1.1) settlement reports of the Organization, the individual filed first;
b. 1.2) report has the extraordinary disparity of data compared to the system of customs;
b. 1.3) check after the decision to tax refund, do not collect taxes at the headquarters of the taxpayer;
b. 1.4) test report on the basis of applied risk management, reviews compliance with the laws of the individual organization.
For business priorities, the inspection report made according to the regulations of the Ministry of Finance of the Guide apply to priority in the implementation of export-import procedures of goods for business.
b. 2) where at the time of test report generated the inspection before the decision to tax refund, do not collect taxes at the headquarters the taxpayers, customs chief decided to check the report combined the tax refund checks, do not collect taxes;
b. 3) authority, sequence, procedure and process test results done by the authority, order, the procedure checks the use of raw materials, materials, machinery, equipment at the Customs office specified in item 2, 3, 4, 5, 6, 7, 8 59 Thing of this circular.
Test case report combines the reimbursement records, does not collect taxes for the imported materials and means used to produce exported goods at the Customs Office, in addition to the order, according to the test procedures specified in article 59 of this circular, the customs must perform checks and conclusions about the accuracy honest, complete tax records, tax collectors and not to meet the conditions specified on the case were taxes, the tax revenue of the Organization, not the individual.
Section 2 customs procedures for goods received in Vietnam for foreign traders Article 61. The procedure of importing raw materials, materials, machinery, equipment and product exports 1. The procedure of importing raw materials, supplies a) record customs, customs procedures for raw materials, imported materials (including complete product party set to offer machining or manufacturing products with the sync items; materials, supplies party supply order processing receiving imported from overseas) made under the customs procedure for goods specified in chapter II of this circular;
b) Customs procedures for raw materials due to the Organization, individuals in Vietnam provided as directed by the foreign traders follow the form of export and import in place according to the provisions of article 86 of this circular;
c) for raw materials due to the receiving party to produce or buy at the market, the Vietnam customs customs do not (except in the case of purchases from export processing businesses, tax-free zone enterprises); the case of raw materials, materials in the taxable object, export procedure exports the product machining, the party receiving the declaration processing, export tax, other taxes (if any) on the export goods declaration processing products according to the tax rate, the value of raw materials, materials, supply themselves constitute the product;
d) for imported raw materials, according to the type of import export production before outsourcing: Contracting Parties receiving and processing used materials, imported by import export production to provide for contract work; tax policy, tax refund procedures follow this kind of import of raw materials for the production of exported goods prescribed in article 114 of this circular if the import time not more than 2 years since registration of declarations of goods imported to when signing the Declaration of goods for export use raw materials , materials supply.
With regard to products manufactured for export have produced over 2 years then follow each product exports. The Organization, the individual must have text explanations, present the documents proving the product manufacturing cycle for the Bureau of customs where the procedures for outsourcing contracts and settlement is approved.
2. procedure for import of machinery, equipment rent, borrow to make the contract processing customs procedures for machinery, equipment rent, borrow to direct service outsourcing contracts, the following types of temporary import-re-export regulations in article 50 of Decree 8/2015/ND-CP. 3. Procedures for the export of the product profile machining of customs, customs procedures follow the customs procedures for export of goods specified in chapter II of this circular.
Article 62. Customs procedures for hiring back machining 1. The event organization, Vietnam signed individual work with foreign traders but not directly work that other private organizations hire outsourcing (outsourcing rental) in accordance with point b, item 2 Article 32 of Decree 187/2013/ND-CP, the Organization, the individual contract work with foreign traders who export procedures , import, report and processing contracts with the Customs and responsible before the law on the implementation of this outsourcing contract. The Organization, the individual contract work with foreign traders are responsible for notification in writing of the name, Head Office and address of manufacturing facilities, individuals and of institutions, individuals get back machining; time to put the raw materials, materials, go work for customs inspection when necessary. The time limit for filing the notification text is inserted before the raw materials, materials, go back to work.
2. The goods delivered, getting between organizations, individuals with other Vietnam customs do not.
3. in case of export processing businesses hire or accept machining tools for processing and exporting enterprises to follow the provisions of article 76 of this circular.
Article 63. Delivery procedures, receive transitional machining products 1. Cargo forwarding processing as defined in article 33 of Decree 187/2013/ND-CP to make customs procedures such as customs procedures for export and import goods at the place specified in article 86 of this circular.
2. legal representative of the Organization, individual, party responsible before the law about transfer machining products manufactured from raw materials, materials processing and contract is used for your purposes.
3. where the contract products machining work forward (contract work) and contract manufacturing using product transfer machining materials processing (contract work) the same individual organizations accept offshoring organizations, individuals performing the duties of both the party and the receiving Party.
Article 64. Customs processing of raw materials, materials, excess; scrap, scrap metal products; machinery, equipment rent, borrow 1. The time limit for processing the raw materials, materials, machinery, device fabrication contract end or expire a) at the latest within 15 days from the date the contract end machining or expired made, organizations, individuals have written notification to customs Sub-Department where settlement procedures approach solve the material excess supplies; machinery, equipment rent, borrow; scrap, scrap under model number 17/XL-HĐGC/GSQL Appendix V attached to this circular;
b) at the latest 30 days from the date the notification scheme to solve the excess supplies, raw materials, machinery, equipment, rent, borrow, scrap, scrap, organizations, individuals must make complete customs procedures to solve the excess supplies, raw materials, machinery, equipment, rent, borrow, scrap, scrap (if available).
2. The form of handle to base regulation of the law of Vietnam and the content agreed upon in the contract, the processing of raw materials, excess supplies, scrap, scrap, machinery, equipment rent, borrow to work are as follows: a) sold in the market of Vietnam;
b) exporting pays off;
c) move on to perform other processing contract in Vietnam;
d) presentation, donation in Vietnam;
DD) destroyed in Vietnam.
3. Customs procedure a) Customs procedures sold, offering materials, excess material outside the norm, machinery, equipment rent, borrow in the market of Vietnam: a. 1) where the person purchasing, who are offering is right then the fabrication procedure of changing the purpose of use as stipulated in article 21 of this circular;
a. 2) where the person purchasing, who are offering is held, other get fish in Vietnam then do export and import procedures in place as prescribed in article 86 of this circular.

b) export charged material, supplies, machinery, equipment temporarily added offshore drilling during contract execution or processing when the finish machining, contract expired as the export procedure charged abroad as stipulated in paragraph 2, paragraph 3 of the article 50 of Decree 8/2015/ND-CP;
c) transfer the materials, materials; machinery, equipment rent, borrow as directed by the parties put into processing contracts other machining or other partners receive, most recent work in the process of performing contract work or when the finish machining, contract expired, follow the procedures for export and import in place provisions in article 86 of this circular;
d) destroyed the materials, supplies, scrap, scrap in Vietnam: d. 1) Organization, individual customs Bureau sent text where the import of raw materials, materials and preliminary projects cancelled, the destruction of raw materials, supplies, scrap, scrap, which stated the form, places destroyed. The Organization, the individual responsible for performing the destruction under the provisions of the law on the protection of the environment;
d. 2) of the Customs to supervise the destruction of raw materials, supplies, scrap, scrap the principle of risk management based on reviews of compliance with the laws of the individual organization.
The case of the Customs is the priority, business held personally responsible, organized the destruction, the customs authority does not perform monitoring.
DD) with respect to raw materials, excess supplies by the Organization, the individual self supply by importing forms from foreign countries according to the type of work, after the conclusion of the contract of work or contract work expired: b. 1) cases putting party offshoring has paid money to buy raw materials, materials shall follow the provisions in clause 1 , paragraph 2 of this Article;
timer 2) cases putting unpaid work party money to buy raw materials, materials, the new Declaration and registration procedure under the provisions of chapter II of this circular.
4. With regard to the outsourcing contract of the same place and the same machining partners partners receive tools, organizations, individuals are compensated the same material type, of the same specifications, quality.
5. for raw materials, excess supplies were imported to work no more than 3% of the amount of raw material, materials imported, when sold for domestic consumption, not making customs procedures but uses conversion to tax declaration to the tax authorities under the provisions of the domestic tax law.
Article 65. Handling overdue submission of report the use of raw materials, materials, machinery, equipment and the time limit for making customs procedures for raw materials, supplies and excess; machinery, equipment rent, borrow when outsourcing contract ended or expired made 1. Handling overdue submission of report the use of raw materials, materials, machinery, equipment: a) within a period of 30 days from the expiration date filed report, the Bureau of customs where the settlement procedures perform the following operations: a. 1) have written to invite individual institutions to the customs authority set up to handle infringement thereon as specified;
a. 2) within 15 days of sending documents, organizations, individuals not to work then the Customs verification investigation done at the registered address of business;
a. 3) make test records, the fact of goods for export shipment, import of individual organizations;
a. 4) in collaboration with the relevant authorities to investigate, verify, tracing for the Organization, the individual signs fled the business registration address.
b) after handling measures have made the urge, investigate, verify, tracing: b. 1) for organizations, individuals do not report the use of raw materials, materials, machinery, equipment, but still active, the Customs has applied the measures defined in point a. 1 , a. 2, a3 paragraph 1 this but no results then checked the use of raw materials, materials, machinery, equipment at the Customs office as defined;
b. 2) for organizations, individuals fled, missing the entire transfer and complete customs records for competent authorities to investigate the crime of smuggling, tax evasion under the provisions of the criminal code.
2. Handling of expired time limit for customs procedures for raw materials, materials, machinery and surplus equipment for rent, borrow as defined in article 64 of this circular Competition Bureau of customs where the settlement procedures performed: a) Established to handle infringement thereon as specified;
b) reported the Director General of customs to decide to examine the situation of use of raw materials, materials, machinery, equipment at the Organization Headquarters, personal prescribed.
Article 66. Treats for the party set to quit processing of raw materials, materials, excess; machinery, equipment rent, borrow; machined products 1. Individual organizations accept work responsible for domestic consumption tax for raw materials, supplies and excess; machinery, equipment rent, borrow; No machining product export charged was due to put party abandon machining unless specified in paragraph 5 to article 64 of this circular. Customs and tax policy is determined at the time of conversion of the purpose of use as stipulated in article 25 of Decree 8/2015/ND-CP and article 21 of this circular.
2. in case of destruction then follow specified in point d paragraph 3 Article 64 of this circular.
Section 3 Customs procedures for goods placed overseas outsourcing Article 67. Procedures for the export of raw materials to produce goods put offshoring and outsourcing products imported 1. Procedures for the export of raw materials, materials: a) Customs procedures done in 1 convenient customs Bureau;
b) customs records as customs records for export goods specified in chapter II of this circular; the case of raw materials export list export goods have licenses of Industry or specialized agency shall present the Agency's license is more competent to the Customs except backward;
b) Customs procedures done as procedure export of goods specified in chapter II of this circular;
c) outsourcing case forward in foreign organizations and individuals in Vietnam do not transfer machining procedures with customs.
2. The procedure of importing products latest overseas outsourcing a) Customs procedures done at customs Sub-Department where did export procedures;
b) record customs, Customs made according to the provisions of chapter II of this circular;
c) tax policy for imported machining products made according to the provisions in paragraph 4 to article 103 of this circular.
The determination of the amount of raw materials exported from Vietnam constitutes in the import machining products by Customs themselves determine the base level of production machining product imports.
Article 68. Interim procedures for export of products manufactured abroad for recycling then re import back Vietnam 1. Where do Customs: customs Bureau At your convenience.
2. the temporary export formalities processing products for recycling: a) customs records include the vouchers as specified in clause 1 article 16 of this circular and the text returned to the recycling of foreign partners: 1 the originals;
b) Customs procedures as customs procedures for goods of export provided for in chapter II of this circular;
c) recycling period due to the organizations and individuals registered with the Customs Agency but not more than 275 days of temporary export.
3. The procedure of re-enter recycling processing products made under the provisions of chapter II of this circular (except the import license, tax, tax inspection).
The case of recycled machining product sales in foreign markets, then the customs registration of cargo customs declarations of exports and the implementation of the new customs procedures as specified in chapter II of this circular (except the reality check of the goods).
Article 69. Customs processing of raw materials, materials, excess; scrap, scrap, scrap; machines, equipment for temporary export and outsourcing service 1. The forms of handling: pursuant to the agreement in the contract and the provisions of the law of Vietnam, raw materials, materials, scrap, scrap, machinery, equipment hire, on loan to be processed are as follows: a) sale, offering, destroyed in foreign markets;
b) import of Vietnam;
c) move on to perform other processing contracts in foreign countries.
2. Customs procedures: a) the selling, offering, culled raw materials, scrap, surplus material, scrap, machinery, devices, giving countries in addition to performing contract work done according to the rules in the receiving country. For raw materials, supplies, machinery and equipment, the customs registration of customs declarations and the implementation of the new customs procedures as specified in chapter II of this circular;
b) customs import about Vietnam: b. 1) the case surplus supplies, raw materials, machinery, equipment was exported from Vietnam; scrap, wastes arising from raw materials exported from Vietnam shall implement the procedure of re-enter;
b. 2) the case surplus supplies, raw materials, machinery, equipment purchased abroad; scrap, wastes arising from raw materials purchases from abroad, the customs procedures performed as shipment of import trade;
b. 3) for the shipment of machinery and equipment in an have to fact check the goods, while customs procedures, customs officials made against categories, sign, code name of the machine, the device indicated on the temporary export declaration with machines, equipment re enter back.
c) transfer the materials, excess supplies, machinery, equipment rent, borrow to other machining contract: organizations and individuals have written notification to customs Sub-Department where the settlement procedures notice content, including: name, size, quality of raw materials; the amount of raw materials, materials, excess; machinery, equipment rent, borrow in the contract/contract addendum on number processing may be turning to contract/addendum to contract work on number, signed with the foreign partner (specify name of the party to get work abroad).
Item 4 customs procedures, customs surveillance, check for goods are raw materials, imported to produce goods for export to article 70. Customs procedures for import of raw materials and the export of the product 1. The procedure of importing raw materials, supplies

a) record customs, Customs made according to the provisions of chapter II of this circular;
b) identify export production base owned, used by taxpayers to apply tax on 275 deadlines: b. 1) taxpayers must have legal access to production sites, workshops (including attached factory on land). The case of the taxpayer rented workshop, production of individuals and organizations to produce export products, the Organization, individuals go rent was considering applying the time limit on 275 tax as required by the law of the land lease conditions are consistent with the rule of law and lasting than contract manufactured products for export;
b. 2) taxpayers must have ownership or rights to use legally for machinery, equipment at production facilities consistent with materials imported to manufacture exported goods in a commitment to production.
2. Customs procedures for export of product a) export products are managed according to the types of SXXK include: a. 1) products are produced from whole raw materials, imported by SXXK;
a. 2) products produced by the combination from the following sources: a. 2.1) materials, imported by SXXK;
a. 2.2), raw material, imported by import export business;
a. 2.3) raw materials, materials originating in the country.
a. 3) products are produced from whole raw materials, imported by import business with conditions the import time not exceeding 10 years from the date of registration of the Declaration of goods imported raw materials on to sign declarations of goods export final products that use raw materials supplies of goods and import declarations;
a. 4) products manufactured from raw materials imported, possibly due to the Organization, the individual import, manufacturing supplies products directly export or sell products for organizations and individuals.
b) record customs, Customs made according to the provisions of chapter II of this circular;
c) tax policy made under the provisions of section 4 of Chapter VII of this circular.
Article 71. Scrap handling procedures, domestic consumption 1. Scrap, scrap is in fact limit to produce goods for export (for example, shell in shell peanuts into the machining process of human communication) when sold for domestic consumption, not customs procedures but must pay tax declaration with the tax authorities under the provisions of the domestic tax law.
2. Scrap, scrap outside the actual norms to produce goods for export when sold for domestic consumption, follow the instructions in article 21 of this circular.
Article 72. Procedure for destruction of raw materials, supplies, scrap, scrap 1. Destruction procedures done as material destruction procedures, excess supplies, scrap, scrap processing specified in point d of paragraph 3 to article 64 of this circular.
2. organizations and individuals responsible for the destruction of raw materials, supplies, scrap, scrap as prescribed by law.
Article 73. Customs procedures for sale of products for the Organization, the other individual to directly export 1. Organizations and individuals importing raw materials for the production of export products made of import procedures, construction norms, report the use of raw material, materials imported under the provisions of this circular.
2. organizations and individuals who directly export product product export procedures as prescribed in this circular. Customs Declaration of export goods is registered according to the type of SXXK; on the customs declaration of export goods stating "products are manufactured from raw materials imported for the production of export goods" and write the name of the organization or individual to sell products in the comments box.
Section 5 customs, inspection, customs supervision of goods for export, import and export processing business of Article 74. General principles 1. Goods imported to serve production and export products of processing and exporting enterprises (hereafter abbreviated as DNCX) must implement the prescribed customs formalities and properly used for the purpose of production, except in the following cases DNCX were selected to perform or not perform customs procedures : a) the goods traded between the DNCX together;
b) the goods are building materials, stationery, food, food, consumer goods purchased from domestic to construction, catering to the Executive Office and the officer's activities, employees work at DNCX;
c) of goods in the internal rotation of a DNCX, rotated between the DNCX in the same export processing zones;
d) goods of the DNCX in a corporation or company system in Vietnam, there are dependent accounting;
DD) goods brought into, given DNCX for warranty, repair or perform certain stages of production operations such as sorting, packing, packing again.
The case does not make customs procedures, DNCX and archive documents, detailed book tracking the goods put in, put out by the Finance Ministry's regulations on the purchase and sale of goods, the modes of accounting, auditing, which clearly defines the purpose, the source of the goods.
2. DNCX merchandise purchased from domestic or imported from abroad have filed complete taxes and have to fulfill the policy management of import export goods as specified when the Exchange, purchase and sale of inland Customs do not.
3. The customs management of export processing zones, only direct monitoring at the DNCX gate, on of the export processing zones, DNCX when necessary according to the decision of the Director of the Bureau of customs.
Article 75. Customs procedures for export and import goods of DNCX 1. For raw materials imported for the production of imported goods, create fixed property, consumer goods and import customs procedures follow the provisions of chapter II of this circular. The Customs have the full information on the customs declaration system except for information on tax rates and the tax amount.
2. for goods imported from abroad to build factories, offices, installation of equipment for DNCX: customs procedures follow the provisions of chapter II of this circular.
The case of imported goods contractor to build factories, offices, installation of equipment for DNCX, then after the Commission for DNCX then report the amount of goods imported to the Customs office where the DNCX management under model number 18/NTXD-DNCX/GSQL Appendix V attached to this circular.
3. For goods purchased, sold between domestic business DNCX DNCX, local business customs procedures for export and import in place according to the corresponding type specified in article 86 of this circular.
4. Goods buy, sell between two DNCX: the case of the selection procedure, the Customs shall implement the procedure of export and import in place provisions in article 86 of this circular.
5. for scrap, scrap is sold on the domestic market customs procedures follow the provisions of chapter II of this circular, under which DNCX procedures for the export and domestic business to open customs declaration of goods imported under the corresponding type.
6. For goods of DNCX were exported to a temporary import for repair, warranty then appeared as customs procedures for goods exports but bounced back under the provisions in article 47 of Decree 8/2015/ND-CP of the Government.
Article 76. Customs procedures for cases of domestic business rental DNCX, DNCX get to work for domestic enterprises, DNCX other DNCX rental of processing 1. Goods by inland enterprises hire DNCX: a) domestic business customs procedures according to regulations on commodity processing for foreign traders specified in section 2 of this Chapter;
b) DNCX do customs procedures when bringing raw materials to the inland to offshoring and outsourcing products received from inland.
The case put the goods from DNCX on the domestic market to work, repair, warranty but not returned goods must then sign the new declaration to change the purpose of use as specified in chapter II of this circular.
2. The goods receipt for the machining by DNCX domestic business: a) domestic business customs procedures according to set rules on overseas goods machining;
b) DNCX do customs procedures when receiving raw materials from inland to offshoring and outsourcing to product returns.
3. for the goods by the other DNCX rental DNCX: DNCX DNCX processing and rental receipt processing is not done when the Customs Affairs, received the materials, materials processing, contract manufacturing products.
Article 77. Customs procedures for export and import goods under export rights, the right to import, distribution rights of DNCX 1. DNCX is made for the sale of goods and the activities directly related to the activities of buying and selling goods in Vietnam under the provisions of Decree No. 23/2007/ND-CP on 12/2/2007 of the Government to implement a private accounting, General Accounting not in operation; to arrange a private area for storage of goods imported, exported under the right to import, export, distribution rights rights.
2. DNCX is responsible for implementation of tax obligations and other financial obligations with regard to the implementation of activities for the sale of goods and the activities directly related to the sale of goods under the provisions of the law. Investment incentives, tax incentives and other financial incentives for the production of export of DNCX do not apply to the purchase and sale of goods and the activities directly related to the sale of goods DNCX.
3. Customs procedures follow the provisions of chapter II of this circular. In addition, the Ministry of Finance shall guide further the implementation of the right to export and import rights of DNCX as follows: a) DNCX are at in the "number of licenses" on the electronic customs declaration number text information allowed by the competent authority on the sale of goods and the activities related to the sale of goods of enterprises with foreign capital registration the right to export, the importing authority;
b) goods imported under the import rights of DNCX: b. 1) When sold to domestic businesses aren't doing customs procedures;

b. 2) When sold to other DNCX or sold to businesses in the tax-free zone shall apply the customs import and export procedures in place as prescribed in article 86 of this circular.
c) Customs procedures for goods of export: done right DNCX c. 1) of goods bought from domestic to export, when buying from local businesses aren't doing customs procedures, when export procedures for goods such as export business;
c. 2) goods purchased from other DNCX to export, when purchased from DNCX made procedures as domestic businesses purchase goods of DNCX, when the export procedure as for export goods business; declaring, tax calculation (if applicable).
Article 78. Processing property, goods of imported origin when business transformation from DNCX into the enjoys no business enterprise policy mode and vice versa 1. Case transformation from DNCX into the business do not enjoy DNCX policy: a) DNCX implementation of identified assets, goods of imported origin also inventory and propose measures for dealing with the Customs authorities;
b) Customs Agency, DNCX made by Customs processing measures;
c) time of liquidation and determine the assets, goods of imported origin made before business is the agency competent for transformation.
2. where the conversion from the type of businesses do not enjoy export processing business policy to DNCX: a) Enterprise reported the number of raw materials also inventory; Customs inspection of raw materials, supplies and inventories also prescribed tax processing;
b) before the switch, enterprises have a responsibility to fully pay the tax debt, debt outstanding penalties for customs. Customs Agency apply only to tax policy, customs for this kind of DNCX after the business has to fulfill the tax obligations, customs to customs.
Article 79. Liquidation of machinery, equipment, transport create fixed assets 1. The form of liquidation, liquidation, subject goods conditions for liquidation, liquidation records imported goods of DNCX follow the instructions in circular No. 04/2007/TT-BTM on 04/04/2007 of the Ministry of Commerce (now the Ministry of industry and trade).
2. Where do the liquidation procedure: customs Bureau DNCX management.
3. The procedure of liquidation: a) business for the text stating the reason for liquidation, liquidation methods and forms, the name, the need, in the customs declaration of goods imported on numbers may send customs Bureau DNCX management;
b) liquidation cases in the form of the open business export Customs Declaration of goods for export;
c) liquidation cases in the form of hefty selling, giving, presentation, donation market in Vietnam, DNCX performs the procedure of liquidation under regulations and make the switch the purpose of use is as follows: c. 1) DNCX sign new customs declarations, tax policy, policy on the management of goods imported that apply at the time of registration of customs declarations imported goods transfer purpose use (except the case at the time of the original import procedures have made the full import management policy); tax base is the value of the tax, the tax rate and the exchange rate at the time of registration of a transfer of the purpose of use;
c. 2) after making the switch, then use make the sale, assignment, presentation, donation market in Vietnam, not customs procedures.
d) where destroyed to comply with the provisions of Article 64 paragraph 3 d of this circular.
Article 80. External warehouse rental DNCX procedure to store raw materials, products of DNCX, customs management for goods put on, take out the warehouse DNCX warehouse rental rights in industrial zones, export processing zones, hi-tech zone, economic zones and in the management of the Customs Bureau DNCX management for storage of raw materials finished products, supplies and service for DNCX own production activities, does not make the production at the warehouse lease.
1. The procedure of hiring external repository to store raw materials, products of DNCX a) conditions of the repository: a. 1) wall railings surrounding hardware, separated from the outer areas;
a. 2) Have ongoing surveillance camera at the door, and the Customs Agency was right to check images as needed.
b) responsibility of DNCX: DNCX submit the text to the Customs Bureau DNCX management accompanied by information about location, location, area, the condition of the infrastructure, management supervision of goods brought in, bringing out the warehouse, warehouse rental period;
c) the responsibility of the Customs Bureau DNCX management: base proposal of DNCX, customs Bureau DNCX management implemented to check the current state of the repository, collated with the conditions specified in point a of this paragraph for consideration, decided to rent outside warehouse DNCX DNCX or report if exceedingly competent.
2. The authority to consider, decide to rent outside warehouse DNCX: a) Customs Bureau DNCX management has the authority to decide the warehouse outside DNCX if DNCX warehouse rent in customs Bureau's management DNCX management;
b) Bureau of customs have the authority to decide the warehouse outside DNCX if DNCX warehouse rent in management of the Department of customs;
c) the General Department of Customs has the authority to decide the warehouse outside the DNCX if DNCX inventory management in rental of two or more customs Bureau.
3. Management for goods delivered to the warehouse outside rental DNCX: a DNCX) is responsible for management, tracking of goods brought in, bringing out the repository on the ledger system and periodically on the 15th of the first month following quarter are reported through the system of import, export, commodity status, inventory for customs management Bureau DNCX case, the system does not yet support the implementation of the report by the model number 19/NXTK-DNCX/GSQL Appendix V attached herewith;
b) Customs Bureau DNCX management perform unscheduled check the condition of the goods sent the repository when the commodity in question signs posted warehouse or arbitrarily local consumption goods to send repository.
Chapter IV CUSTOMS PROCEDURES; CHECK, CUSTOMS SUPERVISION for CERTAIN TYPES of EXPORT and import Items 1 customs procedures; check, customs supervision of goods temporarily imported-export, re-export-import re Article 81. Confirmed business for export activities, temporary import or re-export of goods, entry 1. Traders wishing to propose Industry-level code to temporarily import, re-export as stipulated in article 13 circular No. 05/2014/TT-BCT then formed the 1st record verification of proposed exports, import or temporary import, re-export the goods delivered directly or by post to the General Department of customs. The records include: a) the proposed text confirms active enterprises export, import or re-export goods imported temporarily sent the General Department of Customs: 1 original;
b) business registration certificate or certificate of business registration: 1 snapshot.
2. within 10 working days from the date of the proposed profile of the business, the General Department of customs to check the information on the data system, consent or confirmation answer in the business case did not meet all the conditions to be verified.
Article 82. Customs procedures for goods temporarily imported-re-export business customs procedures for goods temporarily imported business-appeared as for goods exports, imports specified in section 5 of chapter III of Decree 8/2015/ND-CP. Also, some additional guidance content as follows : 1. temporary import customs procedure a) location do Customs: customs procedures to temporarily import goods were made at customs Sub-Department where the gate keeping of goods temporarily imported;
b) temporary import customs records: follow prescribed in clause 2 article 16 of this circular, also in temporary import customs records must have: b. 1) a contract for the sale of imported goods: 1 a taken;
b. 2) for goods in kind of business temporarily import-re-export the conditions prescribed by the Government: b. 2.1) certificate of temporary business entry code appeared because the Industry level: 1 a taken;
b. the temporary license, import) 2.2 re-export by the Industry for the supply of prescribed items must be Industry licensing: 01 a.
2. Customs procedures appeared a) re-export procedures location: performed at the Bureau of customs temporary entry gate or the Bureau of customs gate appeared. Private business goods temporarily imported back in the kind of business condition as prescribed by the Government, they must do the Customs Bureau in the Customs temporary entry gate;
b) re-export customs records: follow prescribed in clause 1 article 16 of this circular.
The case at the time of temporary import customs procedures, customs people perform on the customs declaration form paper HQ/2015/NK Appendix V attached to this circular, then when do customs origin, the customs are also made on the customs declaration form paper HQ/2015/XK Appendix V attached to this circular;
c) re-export procedure, traders have to declare information on temporary import declaration number, the number of line items on the temporary import declarations corresponding to each line item back to tracking systems except backward; The system automatically done except stand by the number on the temporary import declaration respectively.
A temporary import declaration may be used to re-export procedures many times; a re-export of goods only Declaration is declared as a temporary importation Declaration respectively. Bureau of customs where the re-export declaration registration to check information about temporary import customs declaration on the system to do the procedure appeared.
Case of customs on customs declarations, the customs people paper to specific goods declaration appeared in the interim declaration type on the box "voucher comes" of export goods declaration form HQ/2015/XK annex IV attached to this circular.
3. the temporary import, re-export gate a) business goods temporarily imported appeared to be temporarily imported, back through the gate, through point as specified in clause 8 article 11 of Decree 187/2013/NĐ-CP on November 20, 2013 and Government guidance of Industry;

b) case change the gate has appeared on export goods declaration but do not change the shipping method, the customs people have written recommendations submitted to customs Sub-Department where register declarations, if the Bureau Chief of the Customs Bureau approved the customs officer made switch places on the monitoring system. Bureau of customs gate where are stored the goods formed thereon delivered and sealed goods to transfer to the Bureau of customs gate.
The case changes the gate has appeared on export goods declaration, the goods have not yet adopted the customs people perform additional stubs follow the instructions in article 20 of this circular. If changing the gate appeared to alter the method of shipping goods the Customs gate addition opened in the "notes" Section, modify the "destination location information for transportation security tax" on Declaration of the goods for export;
c) where business goods temporarily imported but appeared on tax-free zones, bonded export processing zone or the gate production is tax-free zones, bonded or export processing zones.
4. Time limit for retention of a) the time limit for temporary business entry goods re-export allowed kept in Vietnam made under the provisions of paragraph 4 Article 11 of Decree 187/2013/NĐ-CP on November 20, 2013 the Government detailing the implementation of the law on businesses operating in the international sale of goods and buying agent , selling, processing and transiting goods with foreign countries;
b) where traders need to extend a stay in Vietnam have suggested text, then send the Bureau of customs gate where the temporary importation procedure, the Director of the Bureau of customs to review, accept to sign, stamp Bureau on the proposed text of the traders and the return of traders to re-export goods procedures; Save the snapshot of the 1st customs records. The renewal is made not more than 2 times per shipment enter temporary re-export business, each not exceeding 30 days;
c) for goods in kind of business temporarily enter the re-export of conditions under the provisions of the Government or of goods in the category do not encourage imports of the time limits allowed to store in Vietnam only traders appeared through the gate to temporarily enter within 15 days from the date of expiry of retention allowed in Vietnam (not allowed rebirth through another makeshift gate Gate type). Cases not re-export was then seized and disposed of according to the regulations; The case is destroyed then the trader is responsible for the payment of the cost of the destruction. Bureau of customs temporary entry gate is responsible for chairing and coordinating with the Bureau of customs gate in the delivery, management, monitoring and handling of the goods stored at the Vietnam period too.
5. retention of goods place temporary re-export import business (including cases of temporary import procedures completed or completed the procedure of re-export, real wait) is stored in one of the following locations: a) the area subject to customs surveillance at the gate;
b) port of export, the importer of the goods is established in the hinterland or bonded at the gate or the gate;
c) stock, the merchant's yard in customs operations has been Industry-level temporary business entry codes appeared.
6. customs supervision of goods transported from gate to gate entry temporary re-export goods temporary imported re-export business when shipping from gate to gate entry temporary re-export, the customs, the carrier must declare the transport through the system in the following cases : a temporary import of goods at a) gate but appeared at the gate;
b) temporary import of goods at a gate but take the row about retention location then appeared at the gate to the other.
Customs procedures and cargo from where go to where to follow regulations on carriage of goods subject to customs supervision in article 51 of this circular.
7. Customs moved inland consumption made according to the provisions in clause 5 article 21 of this circular.
Article 83. Managing, monitoring goods temporary imported re-export business 1. Commodity management temporary business entry appeared a) does not allow broken containers during transport of goods from a temporary gate to enter to the supervision of the Customs authorities, the re-export in the Customs point of entry, according to the regulations.
Cases due to shipping requirements need to change or split container to re-export the traders have proposed text which stated the reason, real time begins and ends the change, split the container to re-export; Bureau Chief of Bureau of customs where the management of the venue kept the goods decide if goods, vehicles that meet the following conditions: a. 1) goods are stored in the location specified in clause 5 of this circular 82 Thing or the clearance points; the file locations, check export goods at the border;
a. 2) Container or means of transport must ensure conditions for Customs sealing; The case could not seal the Customs Bureau Chief Bureau of customs gate appeared to apply the method of customs monitoring ensure tight, provisions of the law.
b) of goods in the time switch to containers or other means of transport are subject to customs supervision;
c) temporary re-export import goods did customs procedures must be fully assembled at the venue to check cargo for export and import; bonded warehouse in the area of temporary entry gate or the gate and back through the gate within 8 working hours since the row to the gate; the case cannot be published or unpublished, if traders have suggested text, then the Bureau Chief of the Customs Bureau export-gate review, extend to the export of most of the next day, but are within the store in Vietnam. Pending re-export, the goods have to be stored at the location specified in clause 5 Article 82 of this circular;
d) gate case appeared different temporary entry gate, Bureau of customs temporary entry gate made sealing of goods to the Customs and cargo out back gate.
2. management of customs for goods imported temporarily re-export business send bonded; the port of export, the importer of the goods is established in the hinterland (or inland) a) commodities have temporarily import, re-export procedures not only sent bonded or inland port by the Bureau of customs gate to enter management. The reality check when re-export procedures are performed in the bonded or the port of export, the importer of the goods is established in the hinterland by Bureau of customs management entry gate; The goods have to be sent back or export ports bonded warehouse, imported goods are established in the hinterland at the gate;
b) manages customs for goods imported temporarily re-export business send bonded; the port of export, the importer of the goods is established in the hinterland.
b. 1) the responsibility of the trader: b. 1.1) after making temporary customs import or re-export, if the goods remain within stored in Vietnam, the traders have sent text customs temporary entry procedures, place back the proposal sent to the bonded or export port imports of goods, was established in the run-up to the domestic procedure, re-export or wait for food export, which stated the number of declarations of temporary import or re-export declarations;
b. 1.2) is responsible for preserving the status quo during the goods stored at bonded warehouses; the port of export, the importer of the goods is established in the hinterland;
b. 1.3) Filed 1 snapshot, produce a temporary import declaration itself or declarations appeared finished customs procedures for the customs bonded warehouse management or the port of export, the importer of the goods is established in domestic cases of customs on customs declarations;
b. 1.4 commodity case) did the procedure temporarily enter send bonded, inland to wait and do the procedure appeared: When bringing goods from the bonded warehouse; the port of export, the importer of the goods is established in the Interior out the gate, the trader must make customs procedures appeared before the procedure to put the row out of the bonded warehouse, inland ports.
b. 2) Bureau Chief Bureau of customs temporary entry procedures place, appeared to confirm (sign, stamp and civil servants) on the text of the proposal and pay for business to do the procedure brought into bonded warehouse; the port of export, the importer of the goods is established in the hinterland, the copy stored with customs records;
b. 3) Bureau of customs bonded warehouse management of customs procedures for goods temporarily imported have done as for goods from the Inland brought into bonded according to the guidelines in article 91 of this circular;
b.4) The customs supervision of the goods has made temporary import customs transport from gate to enter to the bonded warehouse; the port of export, the importer of the goods was established in the run-up to the domestic procedures for re-export and back done as for imported goods transported under customs supervision according to the instructions in this circular;
b. 5) The tax refund, do not collect taxes for goods temporarily imported re-export business send bonded only made after the goods were exported abroad.
Article 84. Management, temporary customs declaration tracking import export temporary export, re-re-enter 1. Business goods temporarily imported re-export a) Customs Sub-Department where temporary entry procedures to track the amount of temporary business entry appeared on the system.
The case of the Customs temporary import, re-export customs declarations made on paper the track of temporary business entry appeared to be made on the customs declaration;
b) after traders made the tax refund procedure, no import tax for temporary import declaration as specified in section 4 of Chapter VII of this circular at customs Sub-Department where temporary entry procedures.
2. Goods temporarily imported temporary export, re-export the re type specified in article 49, article 50, article 51, article 52, article 53, article 54, article 55 of Decree 8/2015/ND-CP:

a) Bureau of customs temporary entry procedures place temporary export, track, manage weight temporarily enter temporary export, re-export re-entering on the system. Temporary duration temporary import, excessive export has registered with the customs procedures but have not appeared, re-entering or not yet implemented the extension of temporary duration temporary export, re-export import re import, the Customs handled under the provisions of the law and made a fixed tax (if any).
The case of the temporary import customs temporary export, made on paper customs declaration (including the case on temporary export or import statement container/Turkish hollow soft turnaround for the media to temporarily import export temporary export, re-re-type specified in point a, b paragraph 1 Article 49 of Decree 8/2015/ND-CP), the procedure for re-export , re-entering and tracking of temporary import export temporary export, re-re-entry made on the customs declaration;
b) for goods temporarily imported, temporarily export the objects subject to import tax, export tax, after, re-entering, the customs tax refund procedures implementation, no currency import tax, export tax for temporary import, export declarations as specified in section 4 of Chapter VII of this circular;
c) for goods temporarily imported, to temporarily export the changed the purpose of use, the transfer of domestic consumption, they must do the procedure as stipulated in article 21 of this circular.
3. where the implementation of customs customs declarations on paper, after importation, a) for goods subject to tax exempt or not subject to import tax, export tax or import tax, export tax 0%: a. 1) Who submitted to the Customs Bureau of customs where temporary entry procedures advance manufacturing records include: a. 1.1) The suggested temporary import declaration-settlement, temporary export, which stated the number of temporary import declaration, temporary export, import, re-export Re: 01 main;
a. 1.2) Customs Declaration of goods re-exports, re-entering: 1 a taken;
a. 1.3) payment vouchers for the goods temporary business entry appeared: 1 snapshot.
a. 2) the responsibility of the Customs authorities: within 2 working days from the date of receiving the full record, the customs officials conducted the test, against the customs by the person who records filed with the records at the Customs to accomplish settlement confirmation on temporary import customs declarations, to temporarily export the stored at the customs;
b) for goods temporarily imported, export the taxable object in the import, export, re-export, after re-entering, the customs tax refund procedures implementation, no currency import tax, export tax for temporary import, export declarations as specified in section 4 of Chapter VII of this circular at customs Sub-Department where temporary entry procedures , a temporary export.
Section 2 customs procedures; check, customs supervision of goods export and import in the other Article 85. Customs clearance for imported goods make tax-free investment project 1. Goods imported to make tax free investment projects include imported goods create fixed assets; raw materials, materials, components, semi-finished production project of investment incentives.
2. Customs procedures a) location do Customs: customs import goods made at convenient customs Bureau in the Department of customs registration place list of goods free of tax or customs Bureau gate where the venue kept the cargo, the port of the destination indicated on the single transport the contract of carriage, or the Bureau of customs in the Investment Management Department of customs where the goods imported.
With regard to cases of goods imported to serve the oil and gas activities subject to tax under the provisions of Article 11, paragraph 103 of this circular, the Customs Bureau selection convenient customs to customs procedures;
b) Customs procedures for goods imported to make tax free investment project implemented as prescribed for goods imported, in addition, the Customs have the related information of the goods are exempt from taxes on imported goods.
The system automatically back the number of goods corresponding to the quantity of goods in the list of goods tax free. Case registration category goods tax-free by a paper, the Customs establishment and tracking Votes done except stand in accordance paragraph 4 Article 104 of this circular.
3. Liquidation, changing the purpose of using imported goods tax free a) liquidation forms, changing the purpose of using the goods in an liquidation, liquidation terms, liquidation records imported goods tax free investment project abroad to follow the guidance in circular No. 04/2007/TT-BTM on April 4, 2007 (now the Department of Commerce Ministry of industry and trade) export activities, import, processing, import and liquidation of consumption of products of the enterprise with foreign investment.
For goods imported duty free to carry out projects with investment capital in the country, the conversion to the purpose of use, the implementation of the Declaration, calculate tax on new customs declarations according to instructions in article 21 of this circular;
b) liquidation procedure, changing the purpose of use made at the Customs where the registered list of goods imported tax-free import of duty-free goods or where registration of declarations of goods imported for cases not registered list of goods imported tax-free;
c) liquidation procedure, changing the purpose of use: c. 1) business or liquidation Committee in writing stating the reason, change the name, use signed code, weight, amount of tax has been corresponding with the tax free goods need to liquidate, change of purpose in use of imported goods declarations of , days, months, years to send customs authority where registration of declarations of goods imported duty free goods;
c. 2) then export business case open declarations of goods exported under the corresponding type;
c. 3) case of hefty selling in Vietnam market, presentation, donation, destruction, it must make the Declaration, calculate tax on new customs declarations according to instructions in article 21 of this circular. Do business customs according to the type of the corresponding import; tax policy, policy on the management of goods imported that apply at the time of registration of the Declaration of goods imported, unless at the time of the procedure of importing duty free business has made the full import management policy.
Hefty case sold to businesses subject to the import goods duty free tax free to be deducted except tracking Votes back duty-free goods has been granted by the enterprise are transferable;
c. 4) When destroyed, responsible business conducted pursuant to the environmental management agency.
Article 86. Customs procedures for export and import cargo in place 1. Export and import cargo in place include: a) products; machines, equipment for rent or borrow; raw materials, supplies and excess; scrap, scrap in outsourcing contracts as defined in paragraph 3 Article 32 of Decree 187/2013/ND-CP;
b the sale merchandise) between domestic enterprises with export processing businesses, business in tax-free zones;
c purchase and sale of goods) between the Vietnam business with the Organization, foreign individuals do not have presence in Vietnam and was appointed foreign merchants, merchandise with other enterprises in Vietnam.
2. Customs procedures for export and import in place made in the Customs Agency by convenient customs and choices under each type.
3. Customs profile profile of customs export and import cargo in place to comply with the provisions of article 16 of this circular.
The case of the sale of goods between domestic enterprises and export processing businesses, businesses in the tax-free customs people use value invoice or Bill of sale according to the regulations of the Ministry of Finance instead of the trade Bill.
4. The time limit for making customs procedures within 15 working days from the date of customs clearance of export goods and after the completion of the delivery of the goods, the importer must make customs procedures.
5. Customs procedure a) export duties: a. 1) information export cargo declarations and combined transport, which clearly on the shipping destination Point "box tax protection" is the code location of the Bureau of customs to customs import procedures and criteria "Of the internal management of enterprises," according to the guidelines in annex II attached Information This investment;
a. 2) implementation of procedures for the export of goods as specified;
a. 3) delivery of imported goods after the goods had been adopted.
b) liability of the importer: b. 1) of information declarations imported goods in accordance with prescribed time limit in which to specify the number of declarations of goods exported in the corresponding spot in the box "Of the internal management of the business" on the Declaration of import goods according to the guidelines in annex II attached to this circular or "other notes" on the customs declaration;
b. 2) implementation of procedures for imports of goods according to the provisions;
b. 3) Only to be put into production, goods consumed after the goods had been adopted.
c) the responsibility of the customs procedures for export: export procedures made under the provisions of chapter II of this circular;
d) the responsibility of the customs import formalities: d. 1) to track the export goods declaration in place had finished customs procedures to implement customs procedures for goods imported;
d. 2) receive and examine the result of threading system. The cases have to fact check the goods, if the goods have to be fact check at the Bureau of customs for export, the Customs Bureau where the import formalities are not fact check the goods;
d. 3) for goods exported, imported in place as directed by the foreign traders, the aggregate monthly and established the list of declarations of goods imported on the spot have been adopted in the form of 20/TKXNTC/GSQL Appendix V attached to this circular sent tax authorities directly organized management , personal imports in place.

6. where the customs declaration is the preferred business partner and the sale of goods with business priorities; law abiding business customs and commodity trading partners is also law abiding business customs have the goods for export, import and delivery is many times in a certain period under a contract/order with the same buyer or seller is delivery of the goods before , the following Customs. The customs declaration is made within the time limit must not exceed 30 days from the date of execution of the delivery. The customs registration of export cargo declarations, import in place in 1 convenient customs Bureau; tax policy, policy on the management of export and import goods made at the time of registration of customs declarations. The customs check only the documents concerning the delivery (not actual test). For each delivery, the export and the import must have documentation proving the delivery (such as commercial invoice or Bill of sale, invoice or DECLARATION DUE to the votes of internal transport cum warehouse export, ...), responsible business and kept at present when the Customs perform checks.
Article 87. Customs procedures for goods exports, imports of foreign-made traders the right to export, import, businesses invested abroad (except DNCX make the right to export, the importing authority as defined in article 77 of this circular) 1. Customs records: beyond customs records as defined in article 16 of this circular, the customs must submit additional documents: a) for goods exports, imports of foreign traders have no presence in Vietnam made export and import rights: a. 1) certificate of registration of right to export import of foreign traders have no presence in Vietnam due to the Industry level: 1 a taken;
a. 2) lease agent customs procedures: 1 a taken.
b) investment certificates of purchase and sale of goods and the activities related to the sale of goods of traders and foreign investors have registered export rights, the right to import goods for export or import of business for foreign investment: 1 a taken;
c) where implementation of customs procedures in the same genus as the Bureau of customs, the customs people just have to submit the documents specified in point a and point b of this clause first when making customs procedures.
2. Customs: customs procedures for goods exports, imports of foreign traders have no presence in Vietnam made the right to export, import, businesses have foreign investment made under the provisions of chapter II of this circular; the customs are at in the "number of licenses" on the electronic customs declaration for the document referred to in point a, point b paragraph 1 of this article.
Article 88. Customs procedures for goods taken out, put into the port of transit 1. Business goods transit service formed under the transit goods notice No. 21/BKTrC sample/GSQL Appendix V attached to this circular (12 original).
2. Goods put in, giving the port object in transit are exempted from the test. Cases detected signs of breaking the law, the customs authority to check the number of container; collating, symbol of the container with contents proceed and manifest reality check of the goods according to the regulation.
3. Quarterly, slow for no more than 15 days after the States do business report service report sent the Customs transshipment port management of weight put in, take out, was saved in.
4. The handling of the order backlog at the port transfer made under the provisions of article 58 customs law and the circulars of the Ministry of finance.
Article 89. Customs procedures for goods transfer business 1. Transfer business goods are transported straight from the country of export to the importing countries through the gate is not Vietnam customs procedures.
2. business transfer goods shipped from the country of export to the importing country, has brought into the warehouse area in the Vietnam seaports (do not put in the bonded warehouse, not put on goods transit area), testing procedures, customs supervision as follows: a) the responsibility of the trader : submitted to customs Sub-Department where imported goods transshipped 1 record consisting of: a. 1) text proposed the transfer of the goods according to the model No. 22//CKHH GSQL Appendix V attached to this circular;
a. 2) single transport imported goods: 1 snapshot.
b) the responsibility of the Bureau of customs gate: b. 1) reception, check the profile import convert export;
b. 2) confirm the import and sign, stamp and civil servants on official business proposal;
b. 3) monitor and track the shipment until the transfer out of Vietnam;
b. 4) after loading cargo vehicles, the customs officials monitoring at the gate have confirmed through monitoring area on the text suggested the transfer of goods;
b. 5) where goods transshipped through the other gate production with gate type but in the same area of sea port system in surveillance of the Bureau of customs, then after the goods brought into the customs surveillance zone at the gate, the customs officials have confirmed through monitoring surveillance area on the text suggested the transfer of goods; supervision of goods brought out, put in the area of customs surveillance at the gate made according to the provisions of article 52 of this circular;
b. 6) during the test, if monitoring detects the transfer shipment signs violated the Bureau Chief of Bureau of customs gate decided to fact check and handled according to the regulations.
c) business transfer goods to be exported out of Vietnam territory within 30 days of the date of the Customs Bureau gate completed the reception, check record of customs or the reality check of the goods.
3. The goods are shipped from the country of export to the importing countries through the gate and Vietnam brought in bonded warehouse, cargo transit areas in Vietnam ports then doing the prescribed customs procedures for goods brought in, bringing out bonded transshipment area at the port of Vietnam.
4. trading of goods according to the method of transfer must be taken out of the territory of Vietnam at the gate to enter.
5. business transfer goods subject to inspection exemption. Cases detected signs violate the law then made reality check of the goods according to the provisions of article 29 of this circular.
Article 90. Customs procedures for goods put on, take out tax-free zones in the border gate economic zones 1. Implementation guidelines: goods put in, giving tax-free zones in the border gate economic zone must make customs procedures, except in the following cases: a) case do customs procedures: a. 1) of the goods in the category don't make customs procedures when exporting from other functional areas in the economy of the gate and from Vietnam into the domestic non-tax the view is not separated from the territory outside by fence hardware as specified in section I annex I attached the circular No. 109/2014/TT-BTC dated 15/8/2014 of the Ministry of finance;
a. 2) originating goods imported in the category of taxable items immediately as specified in section II of annex II attached circular No. 109/2014/TT-BTC dated 15/8/2014 of the Finance Ministry when taken from the tax-free economic zones in the gate into the hinterland;
a. 3) goods of domestic origin as defined in point a. 1 this clause when taken from the tax-free Department of the economic zone on the gate.
b) selected case do or do not do customs procedures: the goods is stationary, food, food, consumer goods by enterprises in the tax-free purchase from Vietnam to serve domestic for the Executive Office and the officer's activities, workers working , except in cases specified in point a. 1.
2. Customs procedures place a) organizations, individuals in the tax-free border gate economic zone in when exporting, importing to do procedure at the Customs Bureau to manage tax-free zones;
b) organizations, individuals within the territory have active export/import with individual organizations in the tax-free border gate economic zone was chosen to customs at the Customs Bureau.
3. Goods brought from abroad put into tax-free economic zones in the gate to customs procedures and tax policy under the provisions of the mechanism, the financial policy for each gate economic zones.
The case held, personal imports of goods made of fixed assets investment project in the tax-free Department of the border gate economic zone must match the fields of investment, the target, the scale of the project and are responsible for using this import goods.
The case held, personal imports of raw materials to manufacturing, processing, recycling, assembled at the tax-free Department of the border gate economic zones make the management and report of raw material, materials under export processing business guide in article 60 of this circular.
4. The goods to customs procedures specified in paragraph 1 of this article, when taken from other functional areas or inland from Vietnam into the tax-free economic zones in the gate, between the purchase goods tax-free then made made as customs procedures for goods exports import in place according to the provisions of article 86 of this circular.
5. The goods from the tax-free export abroad a) goods from the tax-free export zones to foreign customs formalities prescribed for each type of export;
b) commodities by individual organizations imported from abroad or from inland then export status quo abroad when filling a specific declaration on export goods declaration in the box "export status quo of goods imported under the import goods declaration or invoice or the purchase invoice number VALUE ADD................".
6. The cargo from the tax-free economic zone gate export to internal:

a) goods from the tax-free sale of into the indigenous must implement customs procedures goods except in the category of taxable goods upon importation from abroad into the tax-free border gate economic zone as defined by the Ministry of finance;
b) Customs procedures follow the provisions of chapter II of this circular. To make the base for the Organization, domestic individual calculate the amount of tax payable when importing procedures, organizations, individuals in the tax-free zones are as follows: b. 1) case goods manufacturing, processing, recycling, assembled in the tax-free zone does not use raw materials , materials imported from abroad must be opened specifically on export goods declaration in box "produced from raw materials in the country";
b. 2) where goods, production recycling, machining, assembling at the tax-free use of raw materials, imported from foreign organizations and individuals in the tax-free amount of calculation and prepares material, supplies of imported origin constitutes in commodities exports on domestic model No. NLNK-23/Annex V GSQL PTQ attached to circular and specific declaration on export goods declaration in box "produced from imported raw materials, according to the statement...";
b. 3) cargo customs procedures have been put into bringing tax-free zone regulations then export the status quo on the inland Customs procedures as for export goods, imported in place according to the provisions of article 86 of this circular, procedure to export a specific declaration on export goods declaration in box "export status quo goods imported under the customs declarations of.................... ";
b. 4) organizations, individuals in the tax-free zones to provide for full domestic business profile data, to that of domestic computer business amount of tax payable.
7. Outsourcing of goods between organizations, individuals in the tax-free and held personal made inland, customs procedures as for goods between machining with DNCX by the provisions of article 76 of this circular. Organizations, domestic individual customs procedures done at the Bureau of customs management of tax-free zones.
8. customs supervision of goods brought in, take out, go through the tax-free.
a) tax-free Zone must have fencing with the outside (except for commercial-Economic Area in particular Lao Bao, Quang Tri province and international border gate economic zone of suspension bridge, Ha Tinh Province the prescribed implementation of the Prime Minister), the port customs control to monitor cargo launched , brought in tax-free zones;
b) goods taken out, put in the tax-free zones, shipping goods through tax-free to import into or export abroad must go through customs control port, subjected to the supervision of the Customs authorities;
c) foreign goods imported into or exported domestic goods from abroad when going through the tax-free to go the right route, due to customs management in collaboration with the tax-free zone management tax-free provisions.
9. The sale of duty-free goods to travel tax-free zones in the border gate economic zones follow separate instructions of the Ministry of finance.
Article 91. Customs management for goods brought in, bringing out bonded 1. Customs procedures for goods from overseas enter the bonded a) liability of the Customs a. 1) declarations of goods imported under the norms the information in annex II and transported in combination as defined in point a of paragraph 2 Article 51 of this circular.
The case made on paper customs declaration as defined in clause 2 article 25 of Decree 8/2015/ND-CP, the Customs Declaration and submit 2 original declarations of goods imported under model HQ/2015/NK annex IV attached to this circular;
a. 2) Filed 01 single transport snapshot or other transportation vouchers of equivalent value as specified by law (except imported goods through the border gate road);
a. 3) Filed 1 snapshot of temporary import code certificate of origin for goods temporarily imported re-export business conditions as specified by the Industry when brought from overseas into bonded to go other countries must be issued a certificate of temporary code enter Re-export;
a. 4) Filed 01 original check or free message paper Paper reported test results of the specialized agency under the provisions of the law.
Cases of application of OSS, the national State management bodies specialized in sending text message test results, check out specialized electronic format through a Web portal, the national customs are not payable when customs procedures;
a. 5) updated information of goods entering bonded into the software management of goods, export and bonded bonded warehouse holder and sent to the Bureau of customs bonded warehouse management.
b) the responsibility of the Bureau of customs bonded warehouse management implementation of customs procedures as specified in section 3 of chapter II of this circular and the work as defined in point 1.1, d. item 2 Article 51 of this circular;
c) on goods entering bonded is on Customs Agency updated information to the destination of imports on the system;
d) goods sent bonded to go other countries according to the rules must have the certificate of temporary code enter the re-export of Industry just sent bonded in the province, the city where the gate or the gate;
DD) of goods from foreign countries put into bonded only to be imported through the gate under the provisions of the Prime and the instructions of the Ministry of industry and trade. 2. Customs procedures for goods brought from Africa or from domestic tariff import bonded) customs duties: a. 1) accomplished the work prescribed in Article 52 paragraph 1 point a to this circular when signing the Declaration for export from the Interior or from tax-free zones;
a. 2) updated information of goods entering bonded into the software management of goods, export and bonded of bonded and shared the information on the customs bonded warehouse management.
b) the responsibility of the Bureau of customs bonded warehouse management: b. 1) and print the information about the cargo declaration export of goods that have been adopted on the system to monitor, manage, import goods bonded and kept in stock;
b. 2) perform the tasks specified in point c 1.2. item 2 Article 51 of this circular.
c) on goods entering bonded is on customs commodity has confirmed through monitoring area on the system.
3. Customs procedures for goods export bonded to export abroad: a) the liability of the Customs: a. 1) Filed 01 taken by enterprises established output Votes according to the rules of law and accounting, including specific records of inventory goods warehousing declarations;
a. 2) updated information on bonded goods management software goods, export and bonded bonded warehouse holder and sent to the customs authority to manage, track;
a. 3) make independent shipping declaration for goods transport subject to customs supervision in accordance with paragraph 1 Article 51 of this circular.
b) the responsibility of the Bureau of customs bonded warehouse management: b. 1) checked the information on bonded goods warehousing and export Coupon management software goods, export and bonded;
b. 2) perform the work of the Bureau of customs where the goods are transported according to the provisions in point c. 3 clause 1 Article 51 of this circular and track the recovery of customs gate.
c) goods from the bonded warehouse given abroad only to be exported through the gate under the provisions of the Prime and the instructions of the Ministry of industry and trade;
d) goods from the bonded warehouse after put in the area of customs surveillance at the gate, gate export Customs Bureau is responsible for the goods until the monitoring carried out Vietnam's territory, the case too the time limit of 15 days from the date of the goods to the gate production but not yet published or real change gate export The Customs Bureau, the gate production must notify the Bureau of customs bonded warehouse management to coordinate follow-up. Particularly for goods from the bonded warehouse for export through the border roads, waterways, the certification of goods passed through the area surveillance area gate exporting to importing countries.
4. Customs procedures for goods export bonded to import into domestic or imported in the tax-free zones: a) the liability of the Customs: a. 1) updated information on bonded goods management software goods, export and bonded of bonded and shared the information with customs agencies to manage , track;
a. 2) perform the work in accordance with art. 2 of this circular 52 Thing at the Bureau of customs bonded warehouse management.
b) the responsibility of the Bureau of customs bonded warehouse management: b. 1) checked the information on bonded goods declarations of goods imported into or from the domestic to the tax-free zone on the system with the information on software manage goods, export and bonded; Print and archive with a profile import goods bonded;
b. 2) perform the work as specified in point d. 1.2 item 2 Article 51 of this circular.
c) The following types of goods cannot be imported into inland from the bonded warehouse: c. 1) prescribed goods to import procedures at the gate;
c. 2) goods belonging to the category of goods imported are not moving the gate according to the regulations of the Prime Minister, except goods are raw materials, materials, machinery, equipment imported to serve the production, processing and goods are produced, in Vietnam.
5. Customs procedures for goods export bonded to transport to another bonded warehouse: a) goods taken out bonded (old) Customs procedures are as specified in paragraph 4 of this Article;
b) goods brought into bonded warehouse (new) are doing the customs procedures as specified in paragraph 1 of this article;
c) time limit for goods stored in a bonded warehouse shall be calculated from the day the goods put into bonded (old).

6. Goods transported from the gate, from bonded or from other locations to the bonded warehouse and vice versa, but these locations are all the same under the management of a branch, the Bureau of customs supervision of goods transportation between these locations due to the Director General of customs regulations.
7. where the signs violated the law, the Director of the Bureau of customs bonded warehouse management decided the reality check the goods before putting them on, put out bonded. The test results are recorded on the voucher recording test results form 06/PGKQKT/GSQL Appendix V attached to this circular.
8. the transfer of ownership of the goods delivered by bonded goods made when goods purchase behavior as specified in paragraph 8 of article 3 commercial law. Home bonded has written notice for the Bureau of customs bonded warehouse management about the transfer of ownership of the goods are delivered to the bonded warehouse management track, not to import, export, customs bonded warehouse. The deadline to send goods bonded is calculated from the day the goods are brought into the bonded warehouse lease contract signed between bonded and the former owners.
9. The report of goods import, export, bonded warehouse: a) bonded warehouse Owners are solely responsible for monitoring, the liquidity contract rent bonded with the owner of the goods. Periodically on the 15th of the first month of the following quarter, the bonded warehouse has the message text for the Bureau of customs bonded warehouse management about the status of the goods and the operation of the bonded warehouse under model number 24/BC-KNQ/GSQL Appendix V attached to this circular; General Customs Bureau reported the Bureau of customs to aggregate and sent the General Department of customs on May 25 of the first quarter;
b) Bureau of customs bonded warehouse management is responsible for monitoring the import, export, commodity inventories on the basis of customs declarations information warehousing and freight management software to import, export and bonded warehouse of the bonded warehouse; the time limit for goods stored in a bonded warehouse, collated with the notification about the status of the goods and the operation of the bonded warehouse, if there is doubt about the amount of merchandise inventory, Bureau Chief of Bureau of customs bonded warehouse management decided to fact check the amount of inventory , compare with data on commodity management, export and bonded warehouse of the bonded warehouse.
10. Periodically once a year, the Bureau of customs to conduct check operation of bonded warehouse and the observance of the law of customs bonded warehouse, reported test results of the General Department of customs. Cases detected signs of breaking the law, the Bureau of customs to conduct unscheduled checks bonded.
Article 92. Customs supervision of goods brought in, take out and the services performed in the location row collection (hereinafter referred to as CFS warehouse) 1. Export cargo brought into the warehouse on the basis of CFS information on export shipments due to customs Sub-Department where the registration of the Declaration, the Customs Bureau to transfer management of CFS warehouse receiving the shipment, check collate information about the declarations on the system to monitor goods brought into CFS warehouse.
The case at the suggestion of the Bureau of customs where the registration of the Declaration, the customs officer CFS warehouse management implementation reality check of the goods as specified in paragraph 11 to article 29 of this circular.
2. Goods brought into the repository information base CFS cargo declarations are subject to customs supervision customs Bureau has been approved by the gate and transport due to enterprise business storage services CFS to present, customs supervision of goods brought into the CFS warehouse and perform the work as specified in point c. 4 paragraph 1 Article Information 51 This investment.
3. Monitoring of the service was made in the implementation of services CFS warehouse in CFS subjected to supervision of the Customs authorities. The case made the melding of container shipments, export enterprise business services retail commodity categories must close the container melding export shipments (12 original) according to model No. 25/DMXK-CFS/GSQL Appendix V attached to this circular. Finish the puzzle, the customs officials confirmed on the monitoring list for enterprise business services retail 1 a and 1 a save at the customs.
4. Management warehousing CFS a) for goods brought into CFS: after goods imported into or exported to other countries of goods recorded on single transport total (Master Bill), enterprise business services retail is responsible for tracking, management of each single transport total (Master Bill);
b) for goods exports brought in CFS warehouse: on the basis of the list based container melding of export shipments, enterprise business services retail are responsible to track the shipment of exports exceeding the time limit for sending the CFS warehouse as defined in paragraph 3 Article 61 customs law.
5. import, export, commodity reports, inventory periodic CFS on November 5th of March beginning next quarter, the business services retail is responsible for notification about the status of the goods and the operation of cargo collection locations under model number 26/NXT-CFS/GSQL Appendix V attached to this circular for the Customs Bureau CFS warehouse management. The case of enterprise business services retail management software use, export, import of goods connected with the customs, the Customs Bureau CFS warehouse management report on mining goods inventory on software to track.
Article 93. Customs procedures for export and import customs declarations registered a 1. Customs procedures for goods exports, imports made the previous delivery, customs declarations after the registration: a) cases apply: a. 1) electrical goods export and import;
a. 2) goods sold in the area in quarantine at international airports (except wholesale tax free);
a. 3) commodities provided to passengers on flights on international routes;
a. 4) supply petrol to exit aircraft;
a. 5) cases of import-export goods in place to conduct the delivery several times a day or in a month as defined in Article 6 paragraph 86 of this circular.
b) customs duties b. 1) accomplished the Customs on customs declarations according to the norms of the information in annex II attached to this circular;
b. 2) submission of the records import export under the provisions of article 16 of this circular, in that each delivery, the customs must have a certificate from the certification and delivery of the goods (invoice, commercial invoice sales, output Slip ...) and to set the General Panel of the certificate from the certificate of the delivery according to the model No. 27/THCT-KML/GSQL Appendix V attached to circular This one submitted to the Customs Office when the customs procedures. Particularly for electrical items export, import, customs people filed the certificate from the certificate of the amount of power consumption in March on the first day of the month of adjacent; petroleum supply items for the ship bay exit to customs procedures within 30 days and in the amount of temporary import declaration.
c) responsibilities of Customs: Customs after the submission of the dossier within the time limit specified in point b of this paragraph, customs customs procedures as specified in section 3 of chapter II of this circular, and does not perform the actual test.
2. Customs procedures for goods export and import customs declarations are registered before, perform the following: a) and delivery of cargo for export and import customs declaration before the registry, perform the following forwarder must meet prescribed in clause 8 article 25 of Decree 8/2015/ND-CP;
b) customs duties b. 1) accomplished the Customs and filed with the records of exports, imports as defined in article 16 of this circular, the customs declaration filed 7 contracts (snapshot), export or import licenses of State administration authorities (for the goods must have a license to export , imported under the provisions of the law): submit 1 copy and the originals to collate votes and track, except back or done except back ever again;
b. 2) used the customs declarations were adopted before the Declaration to customs each time the export shipment, import;
b. 3) conducted additional stubs (if any) information about the shipment after the completion of the delivery of the shipment.
c) the responsibility of the Customs Agency c. 1) receiving, customs registration;
c. 2) Establish as goods exported or imported: 1 book according to the model of STD/28 GSQL Appendix V attached to this circular;
c. 3) procedures when exporting, importing each times and scoring information exports, importing each track book;
c. 4) collated as opening additional information (if any) of the opening at the end of the export and import shipments to confirm actual export total was added.
3. place the customs procedures for export and import goods registered a declaration made at the time a customs Bureau.
Article 94. Customs procedures for goods purchase, sale, exchange of border residents 1. Citizens have permanent residence in the border area of China and Vietnam, Laos, Cambodia is buying and selling, exchanging the items according to the category of goods is manufactured from countries sharing a border export and import in the form of purchase, sale, exchange of border residents due to the Industry.
Commodities buy, sell, swap out the aforesaid categories, in addition to the prescribed norms of the relevant law, the owner of the goods to customs procedures as for goods imported under the provisions of this circular.
2. The sale, Exchange and policy mechanisms for goods of border residents to follow the decision of the Prime Minister on the management of border trade activities with countries that share borders and text guiding the implementation. The Ministry of finance to specific regulations on customs procedures particularly for this type.
Chapter V DEALT with the CASE REFUSED to ACCEPT EVERY Article 95. Refused returns 1. The consignee stated on the application transport declined in the following cases:

a) The case of the goods do not conform with the contract of sale of goods according to the provisions of article 39 commercial law;
b) the goods do not conform with the contract rent bonded or shipper does not comply with the terms specified in the lease bonded.
2. the Customs authorities did not sanction for the consignee refuses to receive the goods before the results announcement Threading customs declarations, cases declined after this point shall be dealt with according to the provisions of the law.
Article 96. Handle the denial order 1. When you don't make the content of the contract of sale or lease bonded if consignee refuses to receive the goods submitted to customs authorities the records include: a) rejection message text, which stated the reason for denial and propose handling (re-export , destruction or seizure, auction);
b) documents proving the shipper did not properly implement the content of the contract of sale or lease bonded;
c) message text and the proposal's disposal (if any).
The case of misdirected shipper, the consignee has written notice rejecting get shipment customs.
2. place the notice denial: a) case goods are subject to customs supervision, inspection at the gate then the recipient to notify the Bureau of customs gate;
b) where the goods have been transported to bonded, CFS warehouses or customs inspection locations outside the gate, the receiver notifies Customs Sub-Department where the registration of the Declaration.
3. Base record the consignee's proposal, the Bureau of customs where the goods monitoring coordination with customs control reality check the entire consignment to classify, processed according to the instructions in paragraph 4 of this Article.
4. Sorting, handling, processing classification for goods by the consignee indicated on the single transport refused to order follow the circular of the Minister of finance regulations on the handling of the cargo backlog in the area of customs supervision. In addition, there are a number of additional guides content such as the following: a) case of re-export: the base profile suggested by consignee, customs Bureau where cargo monitoring monitoring real goods out of the territory of Vietnam right at the gate to enter;
b) for destruction disposal: the Customs Bureau organized the destruction. Destruction costs are deducted from the recipient's funds or the bonded warehouse to pay;
c) case of foreclosures, liquidation sale: customs Bureau decision to confiscate and sell liquidated organizations. The entire proceeds from the sale, after deducting the expenses under the rules must be submitted to the State budget.
Chapter VI PROCEDURES ESTABLISHED, MOVE, EXPAND, collapse, CEASE OPERATION of the VENUE MAKE CUSTOMS PROCEDURES; CHECK the LOCATION of the GOODS exported, IMPORTED in the HINTERLAND; WAREHOUSE LONG Article 97. Location do the customs at the port of export, the importer of the goods was established inland (inland port) 1. Established conditions: a) was planned in the inland port system the Government announced by the Prime Minister;
b) must have an area of 10 hectares or more;
c) ensuring working conditions for customs as the Headquarters work, where to check the goods, the place of installation of the equipment in service inspection, customs supervision warehouse, exhibits the violation;
d) Warehouse, the beach is fenced solidly hard ensure separated from the surrounding area, equipped with the camera system, electronic scales, other devices to serve through the goods. The goods out into the repository, to be managed by computer systems and are connected with the customs.
2. established profile: a) form (form number 03 annex IX attached to this circular): 01 main;
b) written approval of inland port founded the Ministry of transport (except inland transportation Ministry was announced in the planning): 01 main;
c) business registration certificates has business warehousing: 1 snapshot.
3. The order established: a) enterprise application proposed to the Bureau of customs where the locations of customs procedures;
b) within a period of 10 working days from the date of receipt of a valid application, the Bureau of customs implemented: b. 1) records;
b. 2) storing the actual survey;
b. 3) reviews to meet the conditions specified in paragraph 1 of this article; comments, suggestions included sending profile report Of the Bureau of customs.
c) within 10 working days of receiving the report with profile, complete the General Department of customs valuation, report results and the Minister for Finance decided to establish customs locations; the case is not eligible to establish the General Department of Customs has text replies the Bureau of customs and the business.
4. Terminate the operation location make customs procedures at the port of export, the importer of the goods is established in the hinterland.
a) The case of the termination of activities: a. 1) Bureau of customs have written proposals to terminate the operation due to not meeting the conditions of test, monitoring and the conditions established by the provisions in clause 1 of this article;
a. 2) businesses have proposed text termination of activity;
a. 3) Too, since the 6th period has decided to set up the business but not put into operation without good reason;
a. 4) Within 1 year business-03 administrative violation of customs related to the management, monitoring of the goods at the customs procedures at the port of export, the importer of the goods is established in the hinterland, dealt with administrative violations by the fine form with fines for each beyond the authority of the Chief sanction customs Bureau.
b) the General Department of customs inspection, the Ministry of Finance decided to terminate the operation for location do the customs at the port of export, the importer of the goods is established within the territory on the basis of the report, the proposal of the Bureau of customs or the text suggested by the business.
5. the business case needs to shrink, expand the area or move from location to do the customs at the port of export, the importer of the goods is established in the hinterland, if it meets the conditions prescribed in paragraph 1 of this article, the file send customs Bureau, records include : a) The suggested move, expand, collapse: 1 original;
b) diagram of storing areas move, expand, collapse: 1 a taken;
c) legal documents on the right to use the repository, move, expand: 1 snapshot.
Order and procedure of move, extend, shrink as procedures established places do customs in the port of export, the importer of the goods is established within the territory specified in paragraph 3 of this article. Private expansion, shrinking the area of location due to the General Department of customs decisions.
6. in case of changing the name of the owner of the location doing the customs at the port of export, the importer of the goods is established in the Interior due to the change of name listed on business registration certificates has been the Finance Ministry decided to set up business in writing, notify the Bureau of customs to track location management.
7. in case of transfer of ownership of the location doing the customs at the port of export, the importer of the goods is established in the domestic implementation of the termination of the activity of the old location and the new location established customs procedures at the port of export, the importer of the goods is established in accordance with the provisions of this Article.
Article 98. Customs locations outside Gate 1. Conditions established a) is in the planning of the Ministry of finance about the system of customs locations outside the gate;
b) Has an area of from 1 (one) hectare;
c) ensuring working conditions for customs as the Headquarters work, where to check the goods, the place of installation of the equipment (electronic scales, the soi ...), exhibits the violation;
d) Warehouse, the beach is fenced solidly hard ensure separated from the surrounding area, equipped with the camera system, electronic scales, other equipment for customs clearance of goods quickly. The goods out into the repository, to be managed by computer systems and are connected with the system of supervision of the customs authority.
2. established profile: a) the petition founded (according to the model number under model number 03 annex IX attached to this circular): 01 main;
b) written approval of the provincial people's Committee, the city where the most recent location make customs procedures: 1 a main;
c) business registration certificates has business warehousing: 1 snapshot.
3. Establish, terminate, move, open, narrow, transfer of ownership or change the name of the owner of the venue locations outside the Customs gate made similar locations for customs at the port of export, the importer of the goods is established within the territory specified in item 3 , 4, 5, 6, 7 Article 97 of this circular.
Article 99. Warehouses are not stretched 1. Established conditions: a) warehouse was established in geographical areas where there are the following areas: a. 1) in the vicinity of the port of international civil aviation;
a. 2) industrial, high-tech zones, export processing zones.
The area on the way international civil airports aren't too 50. b) has a minimum area of 2,000 m2 (including warehouse, parking and ancillary works);
c the Home Depot's business) was established under the provisions of the law, storage, retention of goods, imported in the port area of international aviation established warehouse area not lasted not more than 50 km;
d) ensure working conditions for customs as the Headquarters work, where to check the goods, the place of installation of the equipment (the soi, electronic scales, ...), exhibits the violation;
) the warehouse, are separated from the surrounding area with fenced wall system hardware solidly; have the area contains goods export and import;
e system must have repository Owner) bookkeeping, application of information technology to manage the goods import, export, store, exist in the repository. The repository must be installed surveillance camera systems meet the standards of monitoring goods import, export, Customs Agency's inventory.
2. established profile:

a) form (form number 03 annex IX attached to this circular): 01 main;
b) text approved warehouse long established by the Ministry of transport: 1 original;
c) text approved of the location warehouse building no stretching of PPC, City: 1 original;
d) certificate of business registration warehouse business has: 1 a taken;
DD) document proving legal land use: 1 a taken.
3. Establish, terminate, move, open, narrow, transfer of ownership or change of name warehouse owners don't last long performed the same as for location make customs procedures at the port of export, the importer of the goods is established within the territory specified in paragraph 3, 4 , 5, 6, 7 Article 97 of this circular.
Article 100. Location check focus 1. Established conditions: check location of focus due to the customs authority or by the construction business enterprise of warehouse construction must meet the following conditions: a) location: attached to Headquarters Department of Customs (if location is checked by the Customs Bureau 01); how customs Bureau headquarters to manage no more than 20 km (if is the location for many of the Bureau of customs);
b) land area: check the location of a Customs Agency must have a minimum area of 5,000 m2; location check for more customs Bureau must have a minimum area of 10,000 m2;
c) About the facilities, the equipment: c. 1) to ensure working conditions for customs as the Headquarters work, where to check the goods, the place of installation of the equipment (electronic scales, the soi ...), exhibits the violation;
c. 2) Warehouse, the beach is fenced solidly hard ensure separated from the surrounding area, equipped with surveillance cameras;
c. 3) goods out into the repository, to be managed by computer systems and are connected with the customs.
2. established profile: a) case location check the focus by the customs agency owner: a. 1) form (form number 03 annex IX attached to this circular): 01 main;
a. 2) land use right certificates: 1 snapshot.
b) where location check the focus by making business owner: b. 1) form (form number 03 annex IX attached to this circular): 01 main;
b. 2) demonstrate evidence of land use: 1 a taken;
b. 3) certificate of business registration warehouse business has: 1 a taken;
3. The order established: a) enterprise application proposed to the Bureau of customs where the location check focus;
b) within a period of 10 working days from the date of receipt of a valid application, the Bureau of customs implemented: b. 1) records;
b. 2) storing the actual survey;
b. 3) reviews to meet the conditions specified in paragraph 1 of this article; comments, suggestions included sending profile report Of the Bureau of customs.
c) within 5 working days from the date of the report with profile, General Department of customs inspection, issued the decision to establish the location check focus; the case is not eligible to establish the text answer customs and businesses.
4. Terminate the operation location check the focus.
a) The case of the termination of activities: a. 1) Bureau of customs have written proposals to terminate the operation due to not meeting the conditions of test, monitoring and the conditions established by the provisions in clause 1 of this article;
a. 2) businesses have proposed text termination of activity;
a. 3) Too, since the 6th period has decided to set up the business but not put into operation without good reason;
a. 4) Within 1 year business-03 administrative violation of customs related to the management, monitoring of cargo at the venue to check focus, dealt with administrative violations by the fine form with fines for each beyond the authority of the Chief sanction customs Bureau.
b) Of the Customs Bureau decided to terminate the operation for test places focus on the basis of the report, the proposal of the Bureau of customs or the text suggested by the business.
5. the business case needs to narrow, broaden the area of transfer of ownership, or move from location to check focus, if it meets the conditions prescribed in paragraph 1 of this article, the file send customs Bureau, records include: a) The suggested move, expand shrink: 1 original;
b) diagram of storing areas move, expand, collapse: 1 a taken;
c) legal documents on the right to use the repository, move, expand: 1 snapshot.
Order and procedure of move, extend, shrink as established procedures to check locations of focus stipulated in paragraph 3 of this article. Private expansion, shrinking the area of location by the Customs Bureau decisions.
6. in case of changing the name of the owner of the venue to check focus has been the total customs Bureau decided to change the name on the certificate of business registration, business notification text for the Bureau of customs to track location management.
7. in case of transfer of ownership location check the focus then made to terminate the operation of the place of the old and new locations established as specified in this article.
Article 101. Location collected, check the export goods, imported in the border 1. Established conditions: a) is located within the economy of the gate or gate areas in the control of the customs authority;
b) land area: must have a minimum area of 5,000 m2;
c) ensuring working conditions for customs as the Headquarters work, where to check the goods, the place of installation of the equipment (electronic scales, the soi ...), exhibits the violation;
d) Warehouse, the beach is fenced solidly hard ensure separated from the surrounding area, are equipped with surveillance systems;
DD) the goods out into the repository, to be managed by computer systems and are connected with the customs.
2. established profile: a) form (form number 03 annex IX attached to this circular): 01 main;
b) documents proving the land use: 1 a taken;
c) business registration certificates has business warehousing: 1 snapshot.
3. Establish, terminate, move, open, narrow, transfer of ownership or change the name of the owner of the place, check out the goods exports, imports at the border made similar to focus test locations specified in paragraph 3, 4, 5, 6, 7 Article 100 of this circular.
Article 102. Check the location of goods in construction or manufacturing, factory 1. The venue is home to check the machinery, equipment, raw materials, components, and materials to build the plant, works, implementation of investment projects, commodity production or export goods.
2. The order established: a) businesses have proposed text recognized location check the goods in construction, manufacturing, factory, with regional design diagram to check the goods submitted to customs Bureau where the buildings, production facilities, plants;
b) within 5 working days from the date of application of the business, the Bureau of customs implemented: check the records, the actual survey, inventory and decision-making recognized; The decision recognized the value in force within a period of 2 years from the date issued; most of this time limit, if the business has proposed text extended the customs check, consider the extension of the time limit for the validity of the decision, the grace period not exceeding 10 years from the date issued.
Event venue accreditation does not meet the requirements for customs inspection, there are business reply text.
3. The enterprise is responsible for the layout of premises, vehicles served the construction product and only put the goods into production, construction, installation after the customs clearance decisions.
4. After the completion of the construction, installation or production facilities, plant no longer needs the proposed Customs made the reality check of the goods for export, import and export in these locations, the business must have text suggested the Bureau of customs to terminate the operation of this site.
Chapter VII TAX FREE, TAX FREE, TAX BREAKS, TAX and OTHER TAX MANAGEMENT REGULATIONS for the EXPORT and import category 1 cases of tax exemption and tax procedures, Article 103. The case of exemption 1. Temporary import, re-export goods or temporary export, re-enter to attend fairs, exhibitions, product launches; machinery, equipment, tools for temporary import, re-export career or temporary export, re-enter to service jobs such as: conferences, workshops, scientific research, sports competition, cultural performances, art performances, clinics, temporary spare parts imported to serve alternative, ship repairing , foreign aircraft, machinery, equipment temporarily imported for re-export service testing, research and product development, machinery, equipment, tools for temporary import, re-export career or temporary export, re-enter in the given time limit for service work (except machinery and equipment for temporary import, re-export subject to tax exemption prescribed in paragraph 17 of this Article or review tax refund instructions in paragraph 9 to article 114 of this circular), the subject was tax free import when a temporary import and export tax when re-export for temporary import, export or re-export tax exemption when a temporary export and import duty when imported temporarily for re-export, re-enter.
Commodities subject to tax free in this paragraph if the time limit for temporary import-export or re-export-re-entered under the provisions of Decree No. 08/2015/ND-CP must pay tax.
2. The goods are the property of the Organization's move, Vietnam or foreign individuals bring into Vietnam or carried out in the prescribed level, include: a) the goods are the property of the Organization, the individual alien when allowed to reside, work in Vietnam under the invitation of competent State agencies or moved abroad when the expiry of residence, work in Vietnam;
b) goods are the property of the Organization, individuals are allowed to give Vietnam abroad for business and work, when the expiry review Vietnam import tax exemption for those assets has taken abroad;

c) merchandise is the property of family migration, individuals who are settled in Vietnam allowed foreign about Vietnam settled or brought abroad when allowed to settled abroad; the cargo is moving assets of foreigners brought into Vietnam when allowed to settled in Vietnam or carried out abroad when allowed to settled abroad.
Private cars, motorcycles are used by families, individuals bring into Vietnam when allowed to settled in Vietnam only to be imported tax free every Wednesday.
The identification of the goods is property move made under clause 5 article 5 Export Taxes, import duties and the writing guidelines.
3. Goods exports, imports, foreign individuals are entitled to preferential rights, diplomatic immunity in Vietnam follow the provisions in the Ordinance on the privileges, immunities for diplomatic missions, consular and representative bodies of international organizations and documents detailing and guiding the implementation of this Ordinance.
4. export and import goods to work under contract are tax free export, import tax as specified in paragraph 4 of Decree 87/12 Fair 2010/ND-CP, include: a) the goods are duty-free under the contract work include: a. 1) imported raw materials, exports to offshoring;
a. 2) supplies import export, participating in the production process, processing (paper, chalk, paint pens, marker pens, ink, paint and clothes pin in, scan the Print frames, glue brushes luới, the eraser, the polished oil ...);
a. 3) goods imported, exported as a template serve for;
a. 4) machinery, equipment import, export to direct service work was agreed upon in the contract. Expiry of contract implementation tools to re export or re-login. If not re-export or re-entering to the prescribed tax declaration. Case to do gifts, gift, the processing of export taxes, import taxes according to the instructions in paragraph 4 to article 107 of this circular;
a. 5) machining product export charged (if export tax);
a. 6) finished products imported to attached products machining or with the processing products and export goods abroad; components, spare parts imported for warranty for product export tax exemption processing as materials imported to be processed if meets these conditions: a. 6.1) Enacted in outsourcing contracts or Appendix;
a. 6.2) Authorised to manage such as raw materials, imported materials to machining.
a. 7) imported goods to be allowed the destruction in Vietnam under the rule of law and the full implementation of the procedures under the regulation of this circular.
b) for materials, supplies and supply themselves from party sources get automatic machining manufacture or buy at the Vietnam market has a tax upon the export of the products processed (including export products according to the type of export and import in place), the Customs make stubs tax, export of raw materials, materials, supply themselves on the goods declaration for export products;
c) exports abroad to work for the Vietnam export tax exemption, when imported back to Vietnam, then have to pay tax for the import of products after processing (excluding tax for the value of the materials, the materials were taken away by contract machining machining signed; import tax tariffs calculated according to the following machining product export; the origin of the product determined by the rules of origin of the Ministry of industry and trade);
d) equipment, machinery, raw materials, materials, manufacturing products due to foreign payments instead of public money when machining imported must submit the prescribed import tax;
the scrap), is in use, the level of consumption and the rate of attrition of the kind of work that meets the stipulated in the Proposed Decree 187/30 to 2013/ND-CP, was agreed upon in the contract work is handled on the same import tariffs as scrap, scrap of material input type materials, to produce the export guidelines in article 71 of this circular.
5. export and import of goods in the duty free baggage allowance of the exit and entry; the goods send by courier service within the tax-free limit prescribed by the Government and the Prime Minister.
a) goods exported, imported in the duty free baggage allowance of the immigration: a. 1) towards the exit: except for the articles in the list of goods banned for export or export condition, other items is the baggage of people unlimited, then exit the norm;
a. 2) for the entry: a. 2.1) duty free limit is made according to the regulations of the prime of norm the baggage of the exit and entry and importing gifts are tax free;
a. 2.2) where the imported goods are tax free, the standard beyond part beyond the norm to pay import tax. If the total amount payable for the pass under 100,000 copper are tax free for the pass. The entry tax to items selected in the case of baggage carried many articles;
b) goods sent by courier services: goods delivered via courier service has declared value is located in the duty free limit prescribed by the Prime Minister about the value of imported goods sent through courier service are tax free. The case of imported goods exceeded the standard exemption, they must pay taxes for the entire shipment; If the total amount of tax payable by all shipments under 50 (fifty) thousand copper are tax free for the whole shipment.
6. purchase and sale of goods, exchange of border residents are free of tax, import tax in the norm, if in excess of the quota, they must pay taxes for the most part beyond the norm.
Regulations on border residents and the tax exemption limit for goods purchase, sale, exchange of border residents to follow the regulations of the Prime Minister.
7. Goods imported to create the fixed asset investment project on the field to be imported tax incentives specified in Appendix I attached to Decree No. 87/2010/ND-CP or the area to be imported tax incentives under the provisions of the related laws stipulated in the appendix the list of local corporate income tax incentives attached According to Decree 218/2013/ND-CP dated 26/12/2013 of Government detailed rules and guidelines for implementing the enterprise income tax law, Decree No. 91/2014/NĐ-CP on 01/10/2014 barking supplementing a number of articles in the Decree on taxes and Decree No. 53/2010/ND-CP dated 19/5/2010 of the Government regulations on investment incentives and geographical , the enterprise income tax incentives for new administrative unit established by the Government adjusted the administrative boundary, the investment project by the official development assistance (ODA) be imported duty free, including: a) If machinery equipment meets the following conditions : a. 1) matching investment, goals, scope of the project;
a. 2) that meet the regulations on fixed assets in circular No. 45/2013/TT-BTC on April 25, 2013 of the Ministry of finance;
b) means of transport in the technological lines in the country have not produced; transport workers, including: cars from 24 seats and the media cards: b. 1) category vehicles specialized in water produced as a base to make the exemption stated at this point follow the regulations of the Ministry of planning and investment;
b. 2) or standard category determine the means of transport lies in the technology to make the base make the tax exemption stated at this point follow the regulations of the Ministry of science and technology.
c) components, details, disconnected parts, extra sample contrivance, accessory comes to assemble in sync with the equipment, machinery, vehicles are tax mentioned in point a and point b of this clause if one of the two following conditions: c. 1) Are components, details, parts of the equipment machinery, transport vehicles to be imported in the form of leave;
c. 2) Is detailed, components, parts, spare parts, molds, jigs imported components to assemble, connect the machines, equipment together to ensure system of machinery, equipment be operated normally.
d) raw materials, materials in water has not been used for the production of construction equipment and machinery located in the technology or to manufacture components, details, disconnected parts, spare parts, molds, jigs accessories referred to in point c of this account to sync with the device mounting, machinery referred to in point a of this paragraph.
The list of raw materials in the country has produced is to make the base make the tax exemption stated at this point follow the regulations of the Ministry of planning and investment;
e) construction materials in the country have not produced.
Directory of construction materials in the country has produced is to make the base make the tax exemption stated at this point follow the regulations of the Ministry of planning and investment.
8. Plant breeding, pets are allowed to implement investment projects in the fields of agriculture, forestry, fishery.
The list of cultivars, pets are allowed to import to make the tax exemption referred to in this paragraph follow the regulations of the Ministry of agriculture and rural development.
9. The import tax exemption for imported goods listed in item 7, 8 this is applicable to both cases expansion project, alternative technology, technological innovation.
10. the first duty free goods are imported equipment according to the categories specified in annex II attached to Decree No. 87/2010/ND-CP to create fixed property of the project to be imported tax incentives, investment projects by official development assistance (ODA) to invest about hotels , Office, apartment for rent, House, commercial centre, technical services, supermarkets, golf courses, resorts, sports areas, recreation areas, the basis of examination and treatment, training, cultural, financial, banking, insurance, audit, consulting services.
The project has the goods imported are tax provisions in the first paragraph shall not be exempt from tax according to the provisions in the other account.

11. Goods imported to serve the oil and gas activities, including: a) equipment and machinery to meet the condition mentioned in art. 7 of this; means of transportation necessary for oil and gas activities; transport to shuttle workers including cars from 24 seats and hydraulic means; including component parts, details, accessories, jigs, moulds, replacement, accessories come to assemble in sync or sync with use of equipment, machines, means of transport, means of transport to shuttle workers mentioned above meet the conditions stated in point c of paragraph 7 of this Article.
Category or standard means of transportation necessary for oil and gas activities to make the base implementation of the exemption stated at this point follow the regulations of the Ministry of science and technology;
b) materials needed for oil and gas activities in the country have not produced.
The list of materials needed for oil and gas activities in the country has produced is to make the base make the tax exemption stated at this point follow the regulations of the Ministry of planning and investment;
c) medical equipment and emergency drugs used on drilling rigs and floating buildings are the Ministry of Health confirmed;
d) office equipment service for oil and gas activities;
goods temporarily imported) re-export to another service for oil and gas activities.
The case of the goods referred to in this clause due to subcontractors and other private organizations importing including the importing directly, delegating, tenders, go rent and lease back, ... to provide for the Organization, conduct personal search, exploration and exploitation of oil and gas through the petroleum service contract or a contract of goods shall also be exempt from import tax.
12. Goods of shipbuilding base export tax exemption for marine products export and import tax exemption for: a) machinery, equipment to create fixed assets meet the conditions stated in art. 7 of this;
b) means of transport is located in the technology to create the fixed asset.
Catalog or standard defines the means of transport lies in the technology to make the base make the tax exemption stated at this point follow the regulations of the Ministry of science and technology;
c) raw materials, materials, semi-finished products for shipbuilding in the country have not produced.
The list of raw materials, materials, semi-finished products for shipbuilding in the country has produced is to make the base make the tax exemption stated at this point follow the regulations of the Ministry of planning and investment.
13. import duty Exemption for raw materials, imported materials serve directly for the manufacturing operations software products that are not produced in the country.
The list of raw materials, materials directly to the production of software products which are produced in the country have to do base made the tax referred to in this paragraph follow the regulations of the Ministry of planning and investment.
14. Exemption from import duty for imported goods for use directly in the work of scientific research and technological development, including: machinery, equipment, spare parts, supplies and transportation in the country have not produced, domestic technology not yet created; documents, books, newspapers, scientific journals and electronic information resources about science and technology.
List of machinery, equipment, spare parts, supplies, transport means, the technology used directly in the work of scientific research and technological development in the country has produced is to make the base make the tax exemption referred to in this paragraph follow the regulations of the Ministry of planning and investment.
15. Free imported tax within a period of 5 years from the date of start of production for raw materials, supplies, components and accessories in the country not yet produce was imported for the manufacture of the investment project on: a) special field investment incentives provisions in Appendix I attached to Decree No. 87/2010/ND-CP of 13 August 2010 (except the Government's projections project of producing a car, motorbike, aircondition, heating, refrigerator, washing machine, electric fan, dishwashing machine, DVD, sound system, electric irons, electric kettle, hair dryer, dry hands, wine, beer, cigarettes and other items as determined by the Prime Minister shall not be exempt from import tax);
b) geographical socio-economic conditions particularly difficult as prescribed in the appendix the list of local corporate income tax incentives attached to Decree 218/2013/ND-CP on 26/12/2013 of Government detailed rules and guidelines for implementing the enterprise income tax law , Decree No. 91/2014/NĐ-CP on 01/10/2014 barking supplementing a number of articles in the Decree on taxes and Decree No. 53/2010/ND-CP dated 19/5/2010 local rules on investment incentives, corporate income tax incentives for new administrative unit established by the Government to adjust administrative boundaries (except the manufacturing project car , motorbike, aircondition, heating, refrigerator, washing machine, electric fan, dishwashing machine, DVD, sound system, electric irons, electric kettle, hair dryer, dry hands, wine, beer, cigarettes and other items as determined by the Prime Minister shall not be exempt from import tax).
The determination of the start of production to make tax free import facility within 5 years according to the instructions in this clause is on the Organization, real personal expedite production operation and confirmed by the Board of management of industrial zones, export processing zones, hi-tech zone, economic zones ... where businesses are operating or are endorsed by local industrial and commercial Departments where there the project in the case of organizations, individuals active in the above-mentioned areas.
The list of raw materials, supplies, components and accessories which are manufactured in the country have to do base made the tax referred to in this paragraph follow the regulations of the Ministry of planning and investment.
The taxpayer must file the prescribed taxes enough for the amount of raw materials, supplies, components imported duty-free have been produced when demand exceeds the expiry of tax exemption for 04 years.
16. Goods producing, processing, recycling, assembled in the tax-free zone does not use raw materials, component parts imported from overseas while imports into the domestic market are exempt from import tax. The case of the use of raw materials, component parts imported from overseas, when imports into the domestic market to pay the import tax, and base the calculation of import tax follow the instructions in paragraph 2 to article 40 of this circular.
17. Machinery, equipment, means of transport by foreign contractors imported into Vietnam under temporary import, re-export method to implement ODA projects in Vietnam, are under no imported taxes when a temporary import and export tax when it appeared. The end of the construction period, the project; foreign contractors have to re-export the goods mentioned above. If not re-export that liquidation, assignment in Vietnam must obtain the permission of the competent State Agency and must import tax declaration according to regulation.
Particularly for cars below 24 seats and cars have designed freight, cargo medium equivalent cars below 24 seats do not apply temporary import, re-export form. Foreign contractors wishing to import into Vietnam to use to pay the import tax under the regulations. When completed the construction of the foreign bidders have to re-export of imported vehicles overseas and be refunded the import tax was filed. The level of reimbursement to be made according to the instructions in paragraph 9 Article 114 of this circular.
18. The goods are raw materials, supplies and accessories in the country have not produced, imported to serve the production of projects of investment in the economic zone gate are tax-exempt under the provisions of the Prime rules of financial policies, mechanisms for economic zone gate and the writing guidelines.
19. Imported goods for sale in duty free shop as defined in the decision of the Prime Minister following the Finance Ministry's own instructions.
The case if the goods promotion, trial goods are the free offer for foreign duty free shop for sale comes with the goods sold in the duty free shop goods promotion, goods aforesaid trial not tax imports. Promotional goods and the goods are subject to trial the supervision and management of customs such as imported goods to sell at the store sales tax free.
20. Tax free in special cases prescribed in paragraph 20 article 12 of Decree 87/2010/ND-CP of 13 August 2010 of the Government.
21. Goods to be imported duty free under international treaties.
22. Some other guidelines: a) cases subject to duty-free imported fixed assets referred to in this Article but not the imported goods that are allowed to receive the goods that have been imported duty free from the Organization, the other individual assignment in Vietnam, the Organization, the individual receives are tax free imports at the same time access does not import tax revenues for the Organization, the individual assignment, provided that the transfer price does not include import tax;
b) where individual importing organizations mandated or resembled the imported goods (the price offers of goods under a contract of mandate or price winning bid by decision winning bid does not include import tax) to provide for the beneficiaries of preferential import tax exemption under regulations from paragraph 7 to 18 this clause shall also be exempt from import duties for goods import the mandate, winning bid;
c) commodities, equipment imported to create fixed property of the preferential investment projects have been imported tax incentives by sector, investment incentives in accordance with the relevant legislation but the project assignment for the Organization, the other individual (convert project owner) shall continue to be imported duty free if the full response the following facts: c. 1) at the time of the conveyance, tax law, import and export documents guiding the implementation rules still in field projects, investment incentive;
c. 2) Transfer Price of machinery and equipment create fixed assets of the project does not include import tax;

c. 3) Organization, individual assignee (the new owner of the project) is the owner of transfer projects are recorded in the adjusted investment certificates.
Within 10 days from the date of the transfer, the transfer project and personal organizational assignee must declare to the Customs the place sign list of tax-exempt goods project about the assignment.
d) where financial leasing companies imported machines, equipments, means of transport in order for the audience to enjoy the preferential import tax exemption prescribed in clause 7, paragraph 9, paragraph 11, paragraph 12, clause 14 of this rent shall also be exempt from import duties as project owners directly import if meet the conditions : d. 1) price for a financial lease contract rental does not include import tax;
d. 2) of goods imported tax-free to be deducted from the tax free goods catalog and track Votes except back the goods tax free of preferential investment project by project owners incentives to invest.
After the end of the lease, if financial leasing goods were tax free not to be used for projects such as investment incentives the purpose when importing, the leasing company must declare and pay tax according to the guidance in article 21 of this circular. The project investment incentives are not imported goods replaced goods go to financial lease have been imported duty free.
DD) for project investment incentives were granted the investment license, certificate of investment incentives before the Decree No. 87/2010/ND-CP effective has preferential export tax, import tax higher incentive guide in Decree No. 87/2010/ND-CP, is continuing to follow the level of incentives that meets the following conditions : b. 1) the investment license, certificate of investment incentive is valid and there is no change in the terms of investment incentives.
Preferential rates on the investment license, investment incentive certificates consistent with the rule of law in the time of the investment license, certificate of investment incentives;
timer 2) make register listing the goods tax exempt under the regulations.
In case the investment license, preferential investment certificates stipulated preferential export tax, import tax is lower than the level of incentives in Decree No. 87/2010/ND-CP then enjoy preferential rates in Decree No. 87/2010/ND-CP for the remaining duration of the project.
Article 104. Registered list of goods export, import tax exemption 1. The case must sign the list of goods for export and import tax exemption: goods referred to in paragraph 1, clause 4 and clause 5 article 12 of decision No. 72/2013/QĐ-TTg and the clause 7, paragraph 8, paragraph 9, paragraph 10, paragraph 11, paragraph 12, paragraph 13, paragraph 14, 15, 16 and 18, account account account 103 Article 21 of this circular.
2. list of goods exported, duty free import is consistent with industry, sector, target, the scale, the capacity of the project to be built once for the entire project, or building each stage of the project, each project's category (if in the investment certificates of competent authorities or technical economic demonstration , material science engineering of the project, ... the project could follow each stage or under each of the categories of works), or by combination of construction, if the lines are lines of complex systems, equipment and machinery.
Cases registered for the whole portfolio of projects or for each stage, for each category of works, assemblage, erroneous line or need to change the customs be modified with the condition to have vouchers, documents submitted to the Customs authorities before the time of importation of the goods in order to prove the addition , adjusting is consistent with the needs of the project.
3. The registration of the category of goods export, import tax free: Organization, personal use goods (project owners, ship owners, ...) in the Subscriber's directory of goods exported, imported tax free (under/ĐKDMMT/13 TXNK denominator Appendix VI attached to this circular for registration duty free catalogue). Where the project does not directly import duty free goods for which the prime contractor or subcontractors or leasing company importing the goods then the contractors, financial leasing companies use tax-exempt category by project owners have registered with customs.
4. Where the Customs Bureau catalog registration where the investment project implementation for the project identified the Department of customs where the project investment or the Bureau of customs where the main headquarters for the project does not determine the Customs Bureau where the project investment or the nearest customs Bureau for the , the city had no customs. Director of the Bureau of customs selected and assigned to a unit capable of performing registration category of goods export, import tax free.
The case of the Bureau of customs to customs management for some of the external unit, then sign the category mentioned above, Customs Director General review decisions Bureau of Customs Customs Administration on the province where the investment made to register the list of export goods import tax exemption for the project in the province.
5. Registration documents when making registration of category goods exported, imported duty-free with the customs, the goods catalogue registration submission, presented to the Customs authorities the records include: a) The suggested registration directory of goods exported, imported tax free, stating the number of the goods the reason, suggest the tax according to the attached to this circular (model No. 14/CVĐKDMMT/TXNK Appendix VI attached to this circular): 1 a main;
b) list of goods export, import tax exemption for cases not registered on the system catalog: 2 originals accompanied 01 tracking votes minus back (according to the model No. PTDTL/TXNK 15, Appendix VI attached to this circular).
6. Pursuant to the customs declaration, the registered list of goods export, duty free imports with customs authorities include: a) fields are incentives to import local or imported tax incentives be made according to the provisions of the relevant legislation;
b) The category of the goods by the Agency has the authority to enact, depending on each specific case: b. 1) the list of machinery, equipment, spare parts, specialized transportation, raw materials, materials, semi-finished products manufactured according to the regulations of the Ministry of planning and investment;
b. 2) or standard category determine the means of transport used in the technology of the Ministry of science and technology;
b. 3) list of cultivars, pets are allowed to enter the password of the Ministry of agriculture and rural development;
b. 4) list of group equipment first import tax exemption prescribed in annex II and article 12 of Decree 87/2010/ND-CP;
b. 5) list or the standards determined by the Ministry of science and technology with regard to means of transportation necessary for oil and gas activities;
b. 6) certified by the Ministry of health for medical equipment and emergency drugs used on drilling rigs and floating structures;
b. 7) list or the standards determined by the Ministry of science and technology with respect to the goods is specialized in transportation technology to create fixed assets of shipbuilding facility;
b. 8) categories of machinery, equipment, spare parts, supplies, transport means, the technology used directly in the work of scientific research and technological development in the country has produced is to identify goods serve scientific research and technological development by the Ministry of planning and investment.
7. Registration: before signing the Declaration of goods for export, import of the project's first phase, items, projects or expansion project.
8. Liability of taxpayers: a) perform the registration, this page listing the goods are tax free via electronic data processing of Customs (except where unrealized registration system catalog): a. 1) taxpayers to declare full information listing the goods are duty-free under the criteria standard format, sent to the system;
a. 2) submission of these documents in the registration documents, tax exempt category under the provisions of this Article;
a. 3) receive feedback of customs through the system;
a. 4) retention of documents related to the basis of determining the export goods, duty-free import and presented to the Customs authorities, the competent bodies when performing inspection check under the rules.
b) identified the need to use and build export goods, imported duty-free under the provisions concerned;
c) responsible to the law on the Declaration exactly, honestly the imported items in list and using the right tax for purposes of the goods.
9. The responsibility of the customs authority: a Customs Agency) is responsible for receiving, checking records and processed in a maximum of 10 working days from the date of receipt, as follows: a. 1) case detection of goods not subject to the prescribed tax exemption shall not sign the list of export goods import, tax free, have written answers for business.
Cases detected in project areas or geographical investment incentive but in list registered goods export, duty free imports not suitable targets, the scale of the Project Guide and inform businesses know to adjust the back catalog of goods for export and import tax exemption;
a. 2) cases not sufficient basis identify the goods not subject to tax exemption under point a.1 above, then approved the content of the Declaration of registration category, made in the tracking window, stamp endorsed on 2 a directory of goods exported, imported tax-free and 1 a track back (minus votes delivered to the taxpayer 1 a list of export goods duty free import and 1 a tracking votes except back to present to customs done except backwards when making customs procedures for goods actually exported, imported and customs where the Save level 1 a list of export goods, duty-free imports) as defined in the case of a paper catalogue registration;

a. 3) where at the time of registration of the category of goods tax free yet has enough basis identify the goods meet the conditions specified in point a and point c paragraph 7 Article 103 where the customs authority shall sign the list of notes in the catalog and track votes except back to perform check , compare when importing or implement the following Customs inspection;
a. 4), notes on the category of goods tax free on the level test results registration documents to customs Sub-Department where the procedures for export and import inspection done compare when importing or to holding checked after customs clearance.
b) where implementation of the registration of the category of goods imported are tax data processing system of Customs: b. 1) the receiving customs authority, examine records and processed according to the provisions of this Article;
b. 2) General management code, enter enough information processing results on the system;
b. 3) response results of processing for the Customs through the system.
c) periodic reports: mode 3 a month later on June 10, the start of the next quarter the Bureau of customs where the registered list of goods imported tax-free, making lists of registered cases listing the goods tax free in his unit report Of the Bureau of customs form number BCTHDMMT/TXNK 16, Appendix VI attached herewith;
d) Director Bureau of customs where the registered tax exempt organizations list in collaboration with the competent authorities to collect information to check registration records tax-exempt category defined in point a of this paragraph, make the following Customs inspection to identify goods by personal tax declaration, import of the fact whether or not using the right tax exempt purposes and processed according to the rules if the Organization, individuals with violations.
Customs perform checks all case goods imported duty free under international treaties within a period of 3 years from the time of registration duty free catalogue or the time of importation of the goods tax free.
10. the following cases when the customs authority has confirmed the registration duty free goods catalog and track Votes except back but discovered the Declaration on erroneous category (quantity of the goods exceeds the actual scale of the project; the goods do not conform with the goal , the purpose of use of the goods, ...) the Customs office where the registration list is responsible for: a) inform subscribers to adjust portfolios in accordance with the regulations;
b) make check the adjustment and update of results of processing the list signed by the goal, the actual scale of the project;
c) made tax collectors for the amount of goods imported tax-free beyond the quantity, category of comparison with new category after adjustment.
11. The case of the project to be the competent authority to revoke a certificate of investment: a) the customs authority where registration of the category of goods export, duty free imports are responsible for: a. 1) Delete category of goods export, import tax exemption from the system after reviewing , test, backups outside the system according to the instructions of the General Department of customs.
Cases of export goods categories, imported duty-free by the paper, the recovery of the category of goods export, import tax exemption was granted;
a. 2) informed the Customs authorities across the country to stop the tax exemption procedures according to the category of goods export, import tax exemption was granted.
b) where customs authorities have implemented tax free for the project under the category have been revoked made collect taxes for goods were tax exempt under the regulations.
12. where the registered list of goods export, duty free imports of paper, organizations, individuals lose the list of goods exported, imported duty-free and tracking Votes except back then on the basis of the Organization's proposal, individuals and confirmed by the other local customs Bureau about the Organization individuals who have lost the list of goods exported, imported duty-free and tracking Votes except backward customs, where the Organization, individuals register listing specific inspection and tax free to the list of goods exported, imported tax free, tracking Votes except for the back of the goods not yet exported import of projects.
To check and replace the category commodities exported, imported tax free, tracking Votes except backwards as follows: a) grant proposal record again: a. 1) The text of the proposal to list the goods exported, imported duty-free and tracking votes except the back of the business, which stated the reason for the loss of export goods categories duty free import and tracking votes except backward;
a. 2) A directory of export goods, duty-free import and tracking votes except for back of customs where the export formalities and import consignments before finally missing (1 a copy certified by the Customs office where the import).
b. 2) where loss of tracking Votes except back: b. 2.1) based on the declared profile lost track Votes except backwards and suggested the level of the individual, organization, Customs Agency: b. 2.1.1) where the customs authority to notify the Customs Bureau of the province, the city of the cancelled Slip track except backward has been granted but lost; at the same time before considering again suggested the Bureau of customs have written confirmation of the amount of goods the Organization, individuals have export and import tax exemption by category and tracking Votes except backward has been granted (specify the number of categories, track Votes except backwards and on level);
b. 2.1.2) the customs of the city, within 10 days of receipt of the Customs office where the level again be responsible: check, collated records of goods export and import; the system of import and export data, determine the number of export goods, duty-free imports by category of goods export, duty free imports and tracking Votes except backward has been granted now lost, send documents to the Customs office where the level again; pause the processing of tax free for the next shipment belonging to the category of goods export, duty free imports and tracking Votes except backwards until it was lost to the category of goods export, duty free imports and tracking Votes except backwards.
b. 2.2) after receiving the full text of the Customs Bureau, the number of cargo organization, individuals have export and import by category of goods export, duty free imports and tracking Votes except backward has been granted, the customs authority where again performed: b. 2.2.1) General cargo Organizer individuals have export and import tax exemption according to the category of goods export, duty free imports and tracking Votes except backward has been granted;
b 2.2.2) test to determine the number of goods were tax free export, import of the project and the use of tax-free goods imported prior to the vote except tracking back the lost;
b. 2.2.3) to track Votes except for new cargo back rest not export, import of the votes except for tracking back the lost;
b. 2.2.4) clearly on track except Votes back again: "first LEVEL";
b. 2.2.5) handled violated the provisions on records, vouchers.
The time limit to solve within 5 working days from the date of the full text of the Bureau of customs.
Within a period of 1 year from the date of issue back catalog and track Votes except backward customs, make check after customs clearance for the proposed project level again.
Article 105. Records, tax procedure 1. Tax records as customs records under the guidance of this circular.
For the case of taxpayers get stuck due to objective causes and other circumstances in the case of export taxes, import duty under the provisions of the Government must be more documents of the competent organs of objective reasons suggested are tax free export , import tax.
2. tax exemption procedures: a) for cases not registered list of goods export, import tax exemption: a. 1) the taxpayer must calculate the amount of tax exemption, for each item (except for import and export commodities according to the type of work), as customs declarations for the event must pay tax. The customs tax exemption profile base, the amount of the tax exemption proposal, collated with the current rules for tax free for each customs declarations as required.
The case of the customs check, identify goods exports, imports not subject to tax as declared, then perform the procedure to collect taxes and breach sanctions (if any) prescribed;
a. 2) where taxpayers get stuck due to objective causes and other cases subject to duty-free export, import tax under the provisions of the Government: a. 2.1) taxpayers identified tax amount suggested long and have written (with related records) sent the General Department of customs Finance Ministry report suggested the Prime Minister consider tax free;
a. 2.2) Of the Bureau of customs to check the entire file. If the records are incomplete or need clarification of reasons tax proposal, the additional requirement in writing. Once there is sufficient objective base, General Department of customs dispatches draft Finance Ministry report to the Prime Minister;
a. 2.3) the base direction of the Prime Minister, the Ministry of Finance has written notice sent taxpayers and customs that relate to implementation;
a. 2.4) where the customs procedures for export and import of goods made for export, duty free imported tax for goods has been the Prime allows tax free or tax enough in the correct direction of the Prime Minister.
b) must register for the category of goods export, import tax free: b. 1) taxpayers, customs bodies follow guidelines as point a. 1 item 2 of this Article;
b. 2) system automatically back the number of goods exporters, imports correspond to the number of goods in the list of goods tax free.

Cases of export goods categories, imported duty-free by the paper, in addition to customs under the Guide as an a. 1 item 2 of this article, the Customs Agency updated the number of the track, except for commodity exports, already back the import tax exemption on the main track except votes back of taxpayers and signed as prescribed , save 1 snapshot of the list of goods exported, imported duty-free and the votes except back clearly the name of the row, the number of goods were tax free export, import duty same export profile, enter the password (including case goods object of the transfer tax exemption for other tax free objects).
Duty free import of cases according to the combination, chains, imports made many trips to assemble into complexes into complete lines, could not perform except backward according to the quantity of the goods at the time of importation, then make the exception back after the end of the import of goods of the line, as follows: Organization, individuals perform import shipment for each combination of assembly lines, machines and equipment at customs and Bureau 01 expected completion time and import assemblage, assembly line.
At the time of import, the Organization, individuals are detailed in number, the name of the specific item of real goods import and specify goods of machinery, chains would list the goods tax free.
Within 15 days of the end of the import of the last shipment of each assemblage, chains, individual organizations are responsible for the synthesis of the Declaration were imported to customs bodies check the back of each number and subtract complex of machinery, chains on the track except the Votes back.
Director of the Bureau of customs to consider each particular case decision can not perform except backwards according to the amount of the goods at the time of importation and holding checked after customs clearance for goods identified by the Organization, individuals declared tax free import of the fact or not used properly serve the project according to the current rules and implementation process rule if individual organizations have violations;
b. 3) customs duty free only for registered cases of customs declarations after the registration list. Cases registered customs declarations arising before the date of registration of the category, Director of customs where the procedures for export and import, in coordination with the Bureau of Customs has the authority to sign the list of export goods, duty-free imports look to resolve each specific case;
b. 4) within 30 days from the date the system automatically back off the amount of the goods for export, import, customs registration of goods catalogue where the tax is responsible for deleting the category of goods export, import tax exemption from the system after reviewing , test, backups outside the system according to the instructions of the General Department of customs.
Cases of export goods categories, imported duty-free by the paper, the amount of goods imported in tracking votes except backward customs, where the final procedures to confirm the main track except for votes on the back of the customs, save 1 snapshot, give a snapshot of the 1st Customs and send the original to the Customs office where the level of votes according to the track except backwards.
Case the customs authority where registration of the category at the same time as the customs authority where doing the last procedure, after confirmed most of the amount of goods imported in tracking votes except back then save the originals to make checking the import of duty-free goods, use, give a snapshot of the 1st Customs.
3. The tax exemption for export and import goods sent through courier services follow the circular of the Ministry of Finance regulates customs procedures for import, export goods sent through courier service.
Article 106. The report, examining the use of tax-free goods imported 1. Time of report: recurring annually, at the latest within 90 days from the date is the end of the fiscal year, the tax exemption list subscribers are responsible to report the situation of use of goods imported tax-free in the financial year to the Customs office where the goods category registration tax free.
2. the content of the report: a) the use of the imported goods were tax exempt: a. 1) the number of imported goods used in the the purpose of the tax exemption;
a. 2) in numbers of imported goods used in other purposes;
a. 3) the number of imported goods also inventory, not yet used;
a. 4) The fixed assets accounting for goods that have been imported duty free create fixed assets in accordance with circular No. 45/2013/TT-BTC on April 25, 2013 of the Ministry of finance.
b) category except back the goods imported duty free by registering free portfolio management, track.
The content report form number 17/NKMT/TXNK-annex BCKT VI attached to this circular.
3. in case of not filing reports on time, handling administrative violations in accordance with the law. After 30 days from the expiry date to file the report if the taxpayer has not filed a report, Customs will update information about compliance with the law by taxpayers to the risk management system, the following Customs inspection at the headquarters of the taxpayer.
4. The customs duty free catalogue registration place: a) receiving, reviewing, analyzing, archiving report use tax exempt goods;
b) check at the headquarters the taxpayer under the decision of the Director of the Bureau of customs. The inspection was done under the provisions of Chapter VIII of this circular;
c) Currency tax enough, sanctions (if any) for the case: c. 1) the goods were tax free under the Declaration but using the wrong purposes;
c. 2) incorrect goods duty free objects but in duty free object declaration and has been adopted by declaration of the taxpayer;
c. 3) full of raw materials, imported in excess of the demand for the remaining production of goods imported tax-free during the 5 years stipulated in paragraph 15, Article 18, paragraph 103 of this circular.
Section 2 of the cases considering tax procedure taxes Article 107. The case reviews the tax free export and import of goods in the following cases are tax free export, import tax: 1. Goods imported are goods used in direct service to the security, Defense according to specific plans by the Ministry approval was registered and United with the Ministry of Finance (classified according to two categories : List in the central budget and list of local budget funds).
Private goods are goods used in direct service to the security, Defense Department of the local budget funds are tax free only if its kind in the country have not produced. The basis for determining the kind of merchandise in the country have not produced as a base tax review is a category of domestic goods produced under the regulations of the Ministry of planning and investment.
2. Imported goods are goods used directly for scientific studies (except in the case prescribed in clause 13 article 12 of Decree 87/2010/ND-CP) according to specific categories by Department management Browse.
3. the imported goods are goods used in direct service for education and training according to specific categories by Department management Browse.
4. The goods are allowed to export and import do gifts, gifts, samples of organizations, foreign individuals to organizations, individual Vietnam or vice versa are tax-exempt under the provisions of the Prime Minister.
Goods as gifts, gifts, samples have value beyond the above mentioned tax exemption limit they must pay taxes for the pass. Except in the following cases shall be tax free for the entire value of the shipment: a) the unit order gifts gift is the career agencies, socio-political organizations, political-social organizations-career, social-professional organization, economic organization, social organization If the superior governing body allows receiving to use then are tax free in each particular case;
b) goods as gifts, gifts to bring humanitarian and charity purposes.
5. Raw materials, machinery, equipment imported under a contract machining, production of the whole damaged exports, no longer worth using due to natural disaster, fire, accidental cause are tax free imports, value added tax not stitching imported (except business losses due to the violations of the law in some localities in the Sue HD981 rig has other instructions of the Ministry of finance, then follow the instructions in writing it), if they meet the following conditions: a) Has adopted and relevant authorities identified the damage caused by natural disasters, fires, accidents and damage ratio (overall) , no longer worth using;
b) Is the Customs to check the books, accounting and other related documents, determining raw materials, machinery, equipment has been imported but the fact of the damage caused by natural disasters, fires, accidental cause are not consumed in Vietnam or export markets abroad.
The case of raw materials, machinery and equipment imports were natural disasters, fires, accidental cause has made insurance and already insurance agency compensation including tax and import tax value shall not be processed free of import duty, value added tax no.
Article 108. Tax exemption profile 1. The case of exemption referred to in paragraph 1, item 2, item 3, paragraph 4 to article 107, records exemption include the following documents: a) The suggested organization's tax exemption review, personal use goods exported minus imports, c. 1 clause, which stated the value of the tax amount, reason, consider tax exemption of customs declarations; the case has many different customs declarations must be listed on the customs tax exemption declarations: 1 original;
b) sale of goods contract (if any): 1 a taken;
c) other vouchers, depending on each specific case:

c. 1), suggested The tax review of the Ministry of defence, the Ministry of public security or the unit is the Ministry of defence, the Ministry of public security, authorization hierarchies (in which stated: goods imported to serve the security and defense in the central budget, local; The number, type, the value of imported goods of each item in the list by the Ministry of defence, the Ministry of public security's approval, was agreed with the Ministry of finance; the amount of tax, customs declarations; The case has many different customs declarations must be listed on the customs tax exemption Declaration (the import case many times they must attach the tracking votes except backwards);
c. 2) contract-mandated import (for the case of mandated import) or winning bid notice paper attached to the contract provided the goods (for the case of imported through tender), which stated the price does not include import tax: submit 1 copy;
c. 3) decided to approve scientific research projects and the list of goods needed to make the subject due to The specialized management levels for imported goods used directly for scientific research: 1 a taken decision approval, 1 snapshot of the categories of goods needed to make the subject accompanied the originals to collate (case import multiple times then must include tracking votes except backwards);
c. 4) decided to approve the investment project the equipment and navigation equipment in the project need to import due to The specialized management levels for imported goods used directly for education, training: submit 1 copy (the case of importing many times they must attach the tracking votes except backwards);
c. 5) for goods as gifts, gifts, samples: c. 5.1) the notice or decision or agreement to courtesy, donated goods; notice or agreement to submit samples: submit 1 copy;
c. 5.2) for goods have licenses when not re-export the goods temporarily imported to make gifts, gifts to organizations and individuals, Vietnam must have a permit of the competent authorities and situated in the norms prescribed by the Government;
c. 5.3) validation of the superior governing body of work allows the reception to use the goods exempt from tax for the goods as gifts, gifts for the career agencies, socio-political organizations, political-social organizations-career, social-professional organization , economic organization, social organization works with State funding to allocate valued in excess of the tax exemption limit.
2. in case of raw materials, machinery, equipment imported under a contract machining, production of export losses prescribed in clause 5 Article 107 of this circular, review records free imported tax, value added tax not included stitching the following vouchers: a) The suggested tax free imports , no value added tax for raw materials, machinery, equipment imported under a contract machining, production of the whole damaged exports, no longer worth using, which stated the cause leading to the damage, the rate of loss of raw materials, machinery and equipment imports, customs declaration number , the amount of tax exemption proposal buzzy and responsible before the law about declaring: 1 original;
b) the minutes confirmed the Agency's fire police fire locally where the fire occurred; certificate of grant of communes, wards and towns where natural disaster, accidents: 01 main;
Vouchers on was formed right after the disaster occurred, fire, sudden accident.
c) certificate of the merchant's business assessment services assessment of the amount of raw materials, machinery, imported equipment loss or actual loss rate of imported goods, on the status of the goods is no longer worth using: 1 a taken;
d) insurance contract, notice pay compensation of insurance organization (if any): 1 a taken;
DD) confirmation of insurance agency on the contract of insurance excludes claims for tax content: 1 snapshot.
The case did not buy insurance for the shipment was damaged, then the taxpayer must have the commitment to not buy insurance at the suggested text specified in point a of this paragraph.
3. where the Customs Declaration Declaration paper, in addition to the documents referred to in paragraph 1, item 2 of this, taxpayers filed more customs declarations: 1 snapshot.
Article 109. Procedures, tax review process 1. Submit and receive a tax exemption profile) taxpayers filing for the customs authority where the review authority tax free under the provisions of article 110 of this circular. The case of the review authority is the Ministry of Finance tax exemption, the taxpayer determines the amount of tax assessed and the filing of tax exemption for the proposal Of the Bureau of customs.
For goods subject to import duty free consideration, the time limit for filing tax exemption of 30 working days from the date of customs clearance or free.
For raw materials, machinery, equipment imported under a contract machining, export production losses caused by natural disasters, fire, accidents, time limit for submission of the tax exemption the slowest is 30 working days from the date the competent authority verification of the extent of the damage;
b) case profile review tax be filed directly at the customs, the customs officials stamped and receiving records, record the time of receipt, noting the number of the document in the record;
c) case review records tax-exempt is filed by mail, the customs officials stamped receipt record and log the message text of the customs;
d) case review records tax-exempt are filed by electronic transactions, then the reception, check, accepted the review profile tax free because customs made through the system of electronic data processing.
2. the customs authority has the responsibility to review records tax-exempt due to taxpayers and processed as follows: a) case records are incomplete, then notify the taxpayer within 3 working days from the date of receiving the complete profile to the profile;
b) Customs authorities have a responsibility to check the fit between the Customs Declaration on the system with the recommended review records tax-exempt.
Case goods imported to serve the purpose of security, defense, when checking the review records tax-exempt, customs authorities against goods directory of specialized security service by the Ministry of defence, public security, the Ministry of Defence issued under the regulations of the Government on Tax Law Enforcement Guide to exporting , import tax;
c) issued the decision to tax exemption under regulations or notices to taxpayers why not subject to tax exemption, tax payable amount within 15 days from the date of receiving the full profile and sanctions according to the current rules (if any); case of need reality check to have enough bases to solve it this time limit may be extended to a maximum of 40 days from the date of the application.
The case at the time of customs procedures, taxpayers filed application according to rule, the customs check, check the conditions of exemption of tax and duty free implementation on the basis of customs records do taxpayers filed within the customs procedures as specified in article 23 customs law;
d) for raw materials, machinery, equipment imported under a contract machining, production of export losses, if the full profile, then check the bookkeeping, certificate from warehousing, export shipment-related inventory losses; the collation of business transactions the taxpayer to determine the fact and the extent of damage of the raw materials, machinery and equipment imports, the cause of the damage caused by natural disasters, fire, sudden accident; raw materials, machinery and equipment imports damaged the whole, no longer worth using, not consumed in the domestic market and not for export.
The time to complete the test no more than 40 days from the date of application of the taxpayer.
If the test results determine the raw materials, machinery and equipment imports qualify as long, don't collect taxes according to regulations, the Bureau of customs import procedures where decision no imported taxes, value added taxes not corresponding to the damaged goods to handle surplus refund (if any) prescribed.
3. On the basis of tax decision, where the customs registration customs declarations for tax exempt amount of liquidity, notes on the system of Customs Agency data.
Article 110. Jurisdiction to review tax exemptions 1. The Ministry of finance conducted tax exemption for goods as gifts, gifts valued in excess of the quota of tax exemption prescribed in paragraph 4 to article 107 of this circular.
2. The General Department of customs tax exemption decision issued for imported goods served security purposes, defense.
3. The Bureau of customs where the procedures of importing duty free to review implementation of the cases: a) specialized cargo service of scientific research, education and training;
b) goods are raw materials, machinery, equipment imported under a contract machining, production of export losses.
4. where the Customs Bureau of import procedures made tax free for goods as gifts, gifts, samples are located in the duty free limit prescribed by the Prime Minister.
Section 3 reviews the cases of tax reduction, tax reduction review procedure Article 111. The case reviews the tax reduction 1. Export, import of goods that are in the process of monitoring the customs, if damage or loss is the agency authorized inspection organization certified is considering tax reduction corresponding to the rate of loss of the goods.
2. Raw materials, machinery, equipment imported under a contract machining, manufacturing exports damaged part or longer worth using due to natural disaster, fire, accidents, be reduced import duties and value added tax to import sewn with corresponding loss rate (unless the business losses due to the violations of the law in some local in HD981 rig event has other instructions of the Ministry of finance, then follow the instructions in writing it), if they meet the following conditions: a) Has adopted and be clearly defined authorities have actual damage due to natural disasters, fires, accidents and damage rate;

b) Is the Customs to check the books, accounting and other related documents, determined not to consume market in Vietnam or exported abroad.
The case of raw materials, machinery and equipment imports were natural disasters, fires, accidental cause has made insurance and already insurance agency compensation including tax and import tax value shall not be decreased handling import tax, value added tax.
Article 112. Review tax records 1. The taxpayer filed the following documentation: a) dispatch request to review tax breaks of the taxpayer which clearly states the type of goods, the quantity, the value, the amount of the tax, the reason please tax reduction, the number of customs declarations; the case has many types of goods, in many different customs declarations must list the goods, the Customs Declaration considering tax breaks; the correct Declaration commitments, provide the right tax reduction proposal profile: filed 12 originals.
For the case of raw materials, machinery, equipment imported under a contract machining, production of export losses prescribed in clause 2 of this circular 111 Thing: in the suggested review reduced the import tax, tax increase must specify the cause leading to the damage, the rate of loss of material machinery and equipment imports, the amount of the tax reduction proposal buzzy and bear all the responsibility before the law about declaring;
b) the minutes confirmed the cause of the damage of the function body in the area where the damage arose such as: the minutes confirmed the Agency's fire police and fire fighting of the locality where the fire occurred; the text endorsed by the provincial people's Committee about the disaster, fire, accidental damage for raw materials, machinery and equipment imports: 1 original, for the case prescribed in clause 2 Article 111 of this circular;
c) certificate of the merchant's business assessment services assessment of the number of cargo loss or actual loss rate of imported goods: submit 1 original;
d) insurance contract, notice pay compensation of insurance organization (if any): submit 1 copy;
DD) contract/compensation agreement thereon of the carrier for the loss caused by the shipping carrier (if any): 1 snapshot.
The case of goods exported, imported to reduce the tax according to the provisions of article 111 of this circular but not purchase insurance then consider tax reduction profile does not include the documentation referred to in point d, DD, taxpayers have committed about not buying insurance at the suggested text as defined in point a of this paragraph; or for the case of an insurance contract does not include the content of tax claims must then be certified by the insurance agency: 01 a.
2. where the Customs on customs declarations, in addition to the documents mentioned in paragraph 1 above, taxpayers filed more customs declarations as specified in paragraph 1 of article 3 of this circular: 1 snapshot.
Article 113. The sequence, procedure, jurisdiction to review tax breaks 1. Order and procedure tax reduction implemented as sequential procedure tax free.
2. Authority to review tax breaks: the genus customs Bureau Chief where do customs have the authority to review decisions of the tax reduction.
Section 4 reimbursement, not collect taxes; the tax refund procedure, not the tax collector Article 114. The tax refund case 1. Imported goods have filed tariffs but also storage, demurrage at the gate and are under the supervision of the Customs authorities, be recovered abroad.
2. export and import goods have filed tax, import tax but does not export, import.
3. Goods already paid tax, import tax but the actual export or import less.
4. Imported goods for delivery, sales to foreign countries through dealers in Vietnam; goods imported for sale to the means of the foreign carriers on international routes via the port of Vietnam and the Vietnam's media on international routes as defined by the Government.
5. Imported goods have filed tariffs for manufactured goods exported abroad or export into tax-free reimbursement of import tax corresponding to the rate of actual product export and export tax not for export goods is eligible to determine is made from whole raw materials imported, and are defined as follows: a) the export of goods is manufactured from whole raw materials import export tax is not. The case of the export of goods is manufactured from two sources: raw materials imports and raw materials originating within the country, the implementation of export tax for the material, a corresponding materials are used to produce export products that originate in the country of export tax at the rate prescribed for export;
b) types of materials, raw materials are imported, including reimbursement: b. 1) raw materials, imported materials (including Assembly components, semi-finished products, packaging) constitute an entity directly export products;
b. 2) Raw materials are directly involved in the production process goods exported but not directly transformed into goods or does not constitute Product entity, such as paper, chalk, paint pens, marker pens, ink, paint and clothes pin in the brush, glue, glue rollers scan, print frame grids, crepe Eraser polishing oil, ...;
b. 3) produced by the individual organization to attached to export products (with export products are produced from imported materials, or with export products are produced from raw materials purchases in the country) into the sync items and export abroad;
b. 4) components and spare parts imported to do warranty goods for export products;
b. 5) samples imported to produce goods for export after the completion of the contract has appeared to return to foreign clients.
c) cases are considering tax refund, include: c. 1) Organization, personal imports of raw materials for the production of goods for export or domestic outsourcing rental organizations (including rent in tax-free zones), outsourcing abroad or cases linked to export goods production and receive products for export;
c. 2) organizations and individuals importing raw materials for the production of goods for domestic consumption then find export markets and raw materials put into the production of export goods, the export of products (maximum time limit allowed is 2 years from the date of registration of the customs declaration of goods imported raw materials materials, to register customs declaration on goods exports final products that use raw materials, customs declaration of goods import tax refund proposal);
c. 3) Organization, personal imports of raw materials, supplies (except for complete products) to perform contract work (not due to foreign outsourcing puts party provided that due the Organization, individuals receive automatic machining to make outsourcing contracts signed with foreign customers), when the export of the product will be complete review import tax as for raw materials , materials imported for the production of goods for export;
c. 4) Organization, personal imports of raw materials for the manufacture of the product, then use this product to export goods processing under contract with foreign outsourcing;
c. 5) Organization, personal imports of raw materials, materials, manufacturing products then sold the product (complete products or products not yet complete) for organizations and individuals to directly produce goods for export, then after the Organization, individual manufacturing, manufacturing goods exported were exporting products abroad; organizations and individuals importing raw materials to be imported tax refund corresponding to other private organizations parts used in production and export of products, at the same time meet the condition: organized, personal sales, organization, individual purchases make value added tax according to the method of deduction; organizations and individuals have registered and granted tax code; the sales invoice for the purchase and sale of goods between the two units;
c 6) Organization, personal imports of raw materials for the manufacture of the product then sell products (or product produced) for organizations and individuals to directly export according to the components is complete, consider the import duty corresponding to product ratio (sets) of export , if it meets the conditions listed in point 5 of this clause and c. the following conditions: c. 6.1) products manufactured from raw materials imported by the Organization, the individual is one of the details, component parts of the export components;
c. 6.2) Organization, individual product to combine with the details, parts, individual product to constitute should the export components.
c. 7) Organization, personal imports of raw materials, materials, manufacturing products then sold the product (complete products or products not yet complete) for organizations and individuals to directly export abroad. After the Organization, individuals buying products of the Organization, individuals produce exported products to foreign organizations and individuals who import raw materials to be imported tax refund corresponding to the actual product export amount if satisfies the conditions as stated in point c. 5 this paragraph;
c. 8) Organization, personal imports of raw materials for the production of the goods sold to foreign traders but delivered the goods for the Organization and individuals in Vietnam by foreign traders are complete import tax of raw materials, materials to produce goods for export: v. 8.1) conditions for reimbursement for raw materials materials, import: c. 8.1.1) imported goods must be continued to produce export or outsource outsourcing contract with abroad (customs agencies keep track of tax management for organizations and individuals to import in place);
c. 8.1.2) type declarations when signing imports on the spot is the type of export production (SXXK) or tools (GC) for cases of individual importing organizations in place to continue the manufacture or export of machining.

c. 8.2) where the customs authority has to collect tax when held, personal imports of raw materials from abroad into Vietnam and income taxes when importing products export and import in place for the Organization, the individual importing organizations premises, personal imports of raw material materials, to produce goods for export tax refund are imported raw materials were filed after the Organization, individuals importing on the spot have filed tariffs for imported products in place (except for the conditions specified in point c. this clause 8.1.1).
c. 9) goods are raw materials, imported materials to manufacture goods exported stated from the point c. 1 to point c. 7 of this clause were exported abroad but not actually sold to foreign customers, also to in arsenal, individuals in foreign countries or send a bonded transshipment ports overseas or abroad;
c. 10) goods are raw materials, imported materials to manufacture goods exported stated from the point c. 1 to point c. 7 of this clause but not exports abroad that exports into tax-free used in tax-free or have direct export abroad are already paid input tax refund corresponding to the quantity of goods actually used in the tax-free or did the next export abroad;
d) for a kind of raw material, materials imported for the production but gained two or more different types of products (for example, importing peanut shells after putting on offshoring obtained two products is lost humanity 1 and lost humanity 2) but only exported one product type product organizations individuals are responsible for tax declaration (if any) with the Customs for the imported materials and means respectively do not export.
The amount of import duty is determined by the method of allocation according to the following formula: the amount of input tax refundable (corresponding to the actual product export) = exported products worth x amount of import tax of imported raw materials, the total value of the products obtained in that : d. 1) the value of the export products are defined as the number of food product exports (x) with the value of the tax calculation for goods for export;
d. 2) Of the value of the product obtained, is defined as the total value of exports and sales of the product (including scrap metal, scrap recovered is outside the norm and not including value added tax) to domestic consumption.
The case of the organization or individual to import materials, materials to produce but gained two or more different types of products (for example: importing wheat to produce flour, wheat bran and wheat crust); among the products obtained are kind of used to continue producing goods for export, there kinds are domestic consumption (for example: wheat bran and wheat crust part remaining from this process then was domestic consumption; wheat continue to be used to produce wheat export package items) , then: d. 2.1) when calculating the value of "export products" and "total value of the product obtained must" exclude part of raw materials, supplies and purchased at local (e.g.: wheat export package products in addition to ingredients is wheat flour is also the other components as raw materials, supplies and purchased in the hinterland as aromatherapy spices, packaging, ...);
d. 2.2) To exclude the portion of raw materials, supplies and purchased at constitutes domestic in export products, organizations, individuals build norms part of raw materials, supplies and purchased at constitutes in a domestic export products according to the regulations. The case if there are doubts about this limit, the agency reviews the tax refund can requisition of the specialized administration of the item or coordinated with the local tax authorities (tax codes for provider organizations, individuals) to inspect at the Organization individuals to redefine the norms as the basis for reimbursement resolution review of organization, individual.
DD) where raw materials, imported to produce goods for export, if real products exported within the time limit, the tax does not have to pay tax on the import of raw materials, materials, corresponding to the number of actual export of the goods.
6. Goods temporarily imported for re-export or temporary export goods to the importing and imported goods for the mandate abroad then re-export has filed tariffs, export taxes, including cases of goods imported tax-free zone on the back (to use in the tax-free or export abroad; except for re-export into special trade economy, the commercial-industrial and other economic areas following the Finance Ministry's own guidelines) be complete review import tax, export tax and do not have to pay tax on the import when re-entering the export tax, when recovered (unless already are tax provisions in clause 1 Article 103 of this circular).
The case of the goods temporarily imported for re-export or temporary export goods to import, if made or imported re-re-export within the tax does not have to pay tax on the import or export taxes corresponding to the number of actual goods have appeared or re-entering password.
7. The goods have been exported but have to import back to Vietnam was the export tax refund was filed and not filed tariffs.
a) conditions for export tax refund was filed and not pay tax on the import of goods is not yet through the production process, processing, repair or use abroad;
b) where goods exported goods of individual institutions for the foreign outsourcing Vietnam in an already duty-free imports of raw materials are imported back to Vietnam to repair, recycling then exported back to the country outside of the customs management outsourcing contract settlement, originally to continue the track, until the management of recycled goods are exported.
If the recycled goods not exported, the tax processing as follows: b. 1) where domestic consumption must then tax declaration;
b. 2) where goods are required to be destroyed, be allowed to destroy in Vietnam and had done destroyed under the supervision of the customs authority shall be exempt from tax as scrap, scrap work destroyed.
c) where goods exported goods produced from imported materials; temporary business goods import, re-export (subject to refundable taxes when exporting) are imported back to Vietnam but not recycled, recovered, then treat as follows: c. 1) Organization, individuals considering a tax refund (or not consider not collect taxes if you haven't filed taxes) for the imported raw materials the production of export goods are imported back or for the number of commodities have appeared but now imports back then;
c. 2) where Customs has refunded or issued decided not to collect taxes for the imported materials produce of export goods to import or to return goods number had appeared but now imports back then taxpayers must pay back the amount of duty or not.
d) where goods exported are imported back to Vietnam in export tax deadlines shall not export tax corresponding to the number of actual import goods back.
8. import goods but have to re-export the return foreign shippers or re-exported to third countries or re-export into tax-free (for use in the tax-free or export abroad; except in special trade zones, the commercial-industrial and other economic areas following the Finance Ministry's own instructions) are considering input tax refund were filed respectively with the number of the actual re-export goods and not the export tax.
a) conditions for refund of tax already paid on the import and export tax not: a. 1) goods not yet through the production process, processing, repair or use in Vietnam;
a. 2) where imported goods do not conform with the contract, they must have the paper announcing the results the Agency's commodity inspection, the organization can function, authority to import and export goods inspection or text to accept the return of goods to foreign shippers. With regard to the number of the foreign goods sent substitute goods exported amount paid abroad, then the taxpayer must declare the import tax as prescribed;
a. 3) goods exported in the tax-free zone (except in special trade zones, industrial and commercial areas of the other economic areas following the Finance Ministry's own guidelines) is used in the tax-free or have direct export abroad.
b) where the wine, beer, cigarettes, imported wood then re-export, customs bodies check the fact the entire shipment when exporting to check the conformity of the goods with the export of goods was imported before;
c) where the imported goods are also appeared in the time limit for submission of import tax shall not submit the import duty corresponding to the number of the actual re-export goods.
9. Machinery, equipment, tools, means of transport of the Organization, individuals are permitted to temporarily import, re-export (unless rented) to implement investment projects, construction, installation works, production had to import tax, export out of Vietnam or re-export into tax-free (for use in the tax-free or continue to export export abroad) will be refunded the import tax.

The amount of input tax refunds are determined on the basis of the value using the rest of the machinery, equipment, tools, means of transport when re-export by the time used and saved in Vietnam (from the date of registration of temporary import declarations to re-export declaration registration date) the actual case, the end use value is not-refundable tax. Taxpayers are responsible for self declaration, responsible before the law on rate of depreciation, allocation of the value of the goods in time use and saved in Vietnam under the provisions of the relevant legislation when the proposal the customs tax refund to calculate the percentage value to use the rest of the cargo. The rate of import tax to be refunded corresponding to value ratio using the rest of the cargo.
For example: Company X temporarily imported machinery, 100% for new construction works and has filed 100 million import tax, after 3 years of use have appeared out of Vietnam. Company X has declared the depreciation rate in 3 years is 30%, the amount of input tax to be done corresponds to the ratio of the value of the remaining 60% is charged on the amount of import duty already paid: 60% x 100 million = 60 million.
The case of the institutions, personal imports of machinery, equipment, tools, means of transport temporarily imported expiry, to re-export but not yet recovered and delivered to the other objects in Vietnam continues to manage the use, when transfer is not considered as export and import taxes are non-refundable , the object receives or acquires no tariffs. To when appeared out of Vietnam, the initial import tax will be refunded according to the instructions in this paragraph.
10. export goods, imported by organizations, individuals, overseas sending organizations, individuals in Vietnam through the postal service and international courier services and vice versa; individual organizations provide services that have been delivered but not paid for the goods, to re-export, re-entering or seized, destroyed under the provisions of the law shall be refunded tax amount already paid according to relevant regulations.
11. The organizations and individuals who violate the rules in the field of customs, the goods are in the supervision, management of Customs is exhibits infringement, being the competent State agency decision to confiscate the goods shall be refunded the amount of export tax or import duty already paid.
12. export, import of goods already paid taxes but then be free of tax, a tax refund at the discretion of the competent State authorities shall be entitled to reimbursement.
13. Goods exports, imports are also located in the supervision, management of customs, if the signed customs declarations but when the customs checks for customs discovered the breach forced culled and destroyed, the decision not to export tax , import tax (if any). The sanction for violation of export behavior, import goods not properly regulated, forced destruction following the provisions of the current law. Customs authority where registration of customs declarations for goods exporters, importers must keep records of the goods destroyed, in cooperation with the relevant authorities to supervise the destruction in accordance with the provisions of the current law.
14. in case the object is imported, export tax refund instructions at this amount of tax that would be perfect under 50 (fifty) thousand Dong by tax refund procedures for a complete tax records, the customs authority does not receive the complete tax records and tax amount not repaid it.
Article 115. Complete tax records for imported goods have filed tariffs but also storage, demurrage at the gate and are under the supervision of the customs authority is re-exported abroad 1. Tax refund request dispatch of goods imports also storage, demurrage at the gate and are under the supervision of the customs authority is re-exported abroad: 12 originals, which stated: a) the declarations of goods import tax refund proposal; the name row, the third row, the line number of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of export declarations have done customs procedures;
b) the amount of import duty already paid; amount of the input tax refund requests;
c) payment vouchers Number for cases have made the payment through the Bank;
d) information on the goods exported under the provisions of article 53 of this circular.
2. where the Customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 116. Complete tax records for goods exporters, importers have filed tax, import tax but not exported, imported 1. Dispatch request reimbursement for goods exporters, importers have filed tax, import tax but not export, import of: 1 a, which stated: a) the number of export declarations and import tax refund proposal;
b) amount of tax export and import have been filed; the amount of export taxes, import the complete requirements;
c) payment vouchers Number for cases have made the payment through the Bank;
d) information about the merchandise does not export, not import under the provisions of this circular.
2. where the Customs customs declarations on paper, filed more 01 customs declaration the main goods exported, imported under the provisions of paragraph 1 of article 3 of this circular.
Article 117. Profile tax refund for goods already paid tax, import tax but real exports or imports of less than 1. Dispatch request reimbursement for goods already paid tax, import tax but the actual export or import less than: 2 a, which stated: a) the number of export declarations and import tax refund proposal; number of additional customs declaration (if any) or number of the decision fixing the tax (if any);
b) amount of tax export and import have been filed; the amount of export taxes, import the complete requirements;
c) payment vouchers Number for cases have made the payment through the Bank;
d) information on the goods exported under the provisions of article 53 of this circular.
2. where the Customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 118. Complete tax records for imported goods for delivery, sales to foreign countries through dealers in Vietnam; goods imported for sale to the means of the foreign carriers on international routes via the port of Vietnam and the Vietnam's media on international routes under the provisions of the Government 1. For the General case: a) dispatch requires imported tax: 1 a, which stated: a. 1) Of the Declaration of goods import tax refund proposal; the name of the row; number of line items, the quantity of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of export goods declaration (if any); the number of contracts that involve goods imported tax refund proposal;
a. 2) the amount of import duty already paid; amount of the input tax refund requests;
a. 3) payment voucher Number for cases have made the payment through the Bank;
a. 4) information on goods exported under the provisions of article 53 of this circular.
b) invoice value: submit 1 copy;
c) where customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
2. for imported goods is the drink served on international flights: a) The type certificate from the instructions at point a, c paragraph 1 of this article;
b) delivery up drink Coupons flight certified by international Customs Airport gate: submit 1 copy.
3. for goods imported through the focal business (for example, gasoline, oil, ...), are allowed to sell the ship supply business to sell to foreign ships have filed tariffs, then after the sale to foreign ships, are fully imported tax: a) The type certificate from the Guide according to the provisions in clause 1 of this article;
b) confirmation of ship supply business in number, the value of goods purchased by businesses importing did provide for foreign ships included statements from payment of shipping abroad: submit 1 original. Supply business is responsible before the law for his confirmation.
Article 119. Complete tax records for imported goods to produce export goods abroad or export into tax-free fact used in tax-free or exported abroad, have filed tariffs.
1. in case of the organization or individual to import raw materials to produce goods for export or domestic outsourcing rental organizations (including rent in tax-free zones), overseas processing; or the case of the link export goods production and received the product about to export: a) dispatch request reimbursement for materials imported to produce goods for export: 1 a, which stated: a. 1) Of the Declaration of goods import tax refund proposal; the name row, the third row, the line number of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of export declarations; the number of contracts that involve goods export, import tax refund proposal;
a. 2) the amount of import duty already paid; amount of the input tax refund requests;
a. 3) payment voucher Number for cases have made the payment through the Bank;
a. 4) information on goods exported under the provisions of article 53 of this circular.
b) where customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.

2. in case of the organization or individual to import raw materials to produce goods for domestic consumption then find export markets and raw materials put into the production of export goods, the export of products abroad in the maximum period of 2 years from the date of registration of customs declarations, raw material materials, import: complete tax records to follow the instructions in paragraph 1 of this article.
3. for raw materials, supplies (except for complete product) imported to perform the contract work is not due to foreign outsourcing puts party provided that due the Organization, individuals receive automatic machining to make outsourcing contracts signed with foreign parties: complete tax records to follow the instructions in paragraph 1 of this article.
4. organizations and individuals importing raw materials for the manufacture of the product, then use this product to export goods processing under contract with foreign outsourcing: a) dispatch request reimbursement for materials imported to produce goods for export: 1 original , which stated: a. 1) Of the Declaration of goods import tax refund proposal; the name of the row; number of line items, the quantity of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of export declarations; the number of contracts that involve goods export, import tax refund proposal;
a. 2) the amount of import duty already paid; amount of the input tax refund requests;
a. 3) the actual number of products due to the Organization, the individual producer, used to manufacture the product;
a. 4) payment voucher Number for cases have made the payment through the Bank;
a. 5) information on goods exported under the provisions of article 53 of this circular.
b) where customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
5. in case of the organization or individual to import raw materials to manufacture products sold to institutions, other individuals directly in production, processing and export goods were exported the product a) dispatch request reimbursement, for raw materials, imported materials to manufacture goods for export : 1 a, which stated: a. 1) Of the customs declaration of goods import tax refund proposal; the name of the row; number of line items, the quantity of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of export declarations; the number of contracts that involve goods export, import tax refund proposal;
a. 2) the amount of import duty already paid; amount of the input tax refund requests;
a. 3) number of manufactured goods were sold;
a. 4) payment voucher Number for cases have made the payment through the Bank;
a. 5) information on goods exported under the provisions of article 53 of this circular.
b) invoice value between two organizations, individuals: submit 1 copy;
c) where customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
6. The case of the organization or individual to import raw materials, materials, manufacturing products sold to other private organizations to directly export and organized individual, buy products of the Organization, the individual producer exporting products abroad a) dispatch request reimbursement for raw materials , materials imported to produce goods for export: 1 a, which stated;
a. 1) Of the Declaration of goods import tax refund proposal; the name of the row; number of line items, the quantity of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of export declarations; the number of contracts that involve goods export, import tax refund proposal;
a. 2) the amount of import duty already paid; amount of the input tax refund requests;
a. 3) the number of products manufactured sold to organizations, individual export;
a. 4) payment voucher Number for cases have made the payment through the Bank;
a. 5) information on goods exported under the provisions of article 53 of this circular.
b) the invoice value of the Organization, individuals selling products for the Organization, the individual export products: submit 1 copy;
c) where customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
7. in case of the organization or individual to import raw materials to produce goods sold to foreign traders but delivered the goods for the Organization and individuals in Vietnam by foreign traders as raw materials to continue the production of export goods, processing a) dispatch request reimbursement for raw materials , materials imported to produce goods for export: 1 a, which stated: a. 1) Of the Declaration of imported goods used to produce goods for sale to foreign customers fit the category, the number of export under the export goods declaration for the Organization individuals in Vietnam; the name of the row; number of line items, the quantity of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); Customs Declaration of goods exported for organizations, individuals in Vietnam; the number of contracts that involve goods export, import tax refund proposal;
a. 2) the amount of import duty already paid; amount of the input tax refund requests;
a. 3) payment voucher Number for cases have made the payment through the Bank;
b commercial invoices) due to the Organization, individuals exporting establishment;
c) where customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
8. The case of importing raw materials, manufactured goods exports were exported abroad but also to individual organizations in abroad or bonded abroad, or foreign transit port a) dispatch request reimbursement for materials imported to produce goods for export : 1 a, which stated: a. 1) Of the Declaration of goods import tax refund proposal; the name of the row; number of line items, the quantity of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of export declarations; the number of contracts that involve goods export, import tax refund proposal;
a. 2) the amount of import duty already paid; amount of the input tax refund requests;
a. 3) information on goods exported under the provisions of article 53 of this circular.
b) declarations of goods imported by the importer's customs level expresses the person's name is the Organization's treasures imports, overseas individuals or bonded in a foreign port or foreign transit: 1 a taken;
c) export goods Depot Coupons or vouchers can show the contents of transport according to the method of transfer: 1 a taken with a political perspective;
d) where customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
9. Goods are raw materials, imported materials to manufacture goods for export on tax-free zones.
Complete tax records, do not collect taxes according to the instructions in paragraph 1, 2, 3, 4, 5, 6 of this, also suggested the tax refund stating the actual use of the goods in the tax-free or have direct export abroad.
Article 120. Profile tax refund for goods temporarily imported for re-export or temporary export goods to the importing and imported goods for the mandate abroad then re-export the goods (except for temporary import, export or re-export, re-entering to attend fairs, exhibitions , product introduction; machinery, equipment, tools for temporary import, re-export career or temporary export, re-enter to service jobs such as conferences, workshops, scientific research, sports competition, cultural performances, performing arts, clinical ... subject to tax) 1. Dispatch request reimbursement for goods temporarily imported for re-export or temporary export goods to the importing and imported goods for the mandate abroad then appeared: 1 a, which stated: a) the number of export declarations and import tax refund proposal; the name row, the third row, the line number of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of contracts that involve goods export, import tax refund proposal;
b) amount of tax export and import have been filed; the amount of export taxes, import the complete requirements;
c) payment vouchers Number for cases have made the payment through the Bank;
d) information on the goods exported under the provisions of article 53 of this circular.
2. where the Customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 121. Profile tax refund for goods exported but must import back Vietnam 1. Dispatch request reimbursement for goods exported but have to import back to Vietnam: 1 a, which stated: a) the reason for requesting reimbursement.
a. 1) cases are imported back because foreign buyers refused to accept the order or no consignee according to the notice of the carrier, must have: announcement of foreign clients or text deals with foreign clients about getting back the goods or the written notice of the carrier regarding the consignee has no reason , number, category ... the goods return for goods returned by customer according to the provisions of article 47 August Decree 2015/ND-CP: 1 a taken;
a. 2) where for reasons of force majeure or taxpayers auto detect erroneous goods, imports back then not to have this text but must clearly state the reason for importing the goods returned.

b) Of the Declaration of goods for export tax refund proposal; the name row, the third row, the line number of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of imported goods declaration; the number of contracts that involve goods export, import tax refund proposal;
c) export tax amounts already paid, the amount of export tax refund requests;
d) goods not yet through the production process, processing, repair or use abroad;
payment vouchers Number) for cases have made the payment through the Bank;
e) information on the goods exported under the provisions of article 53 of this circular.
2. where the Customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 122. Complete tax records for imported goods but have to re-export the return foreign shippers or re-exported to third countries or for re-export to the tax-free zone 1. Dispatch request reimbursement for goods already imported but must re-export the return foreign shippers or re-exported to third countries or re-export into tax-free: 1 a, which stated: a) the reason for tax refund requests;
b) number of declarations of goods import tax refund proposal; the name row, the third row, the line number of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of export declarations; the number of contracts that involve goods export, import tax refund proposal;
c) the amount of import duty already paid; amount of the input tax refund requests;
d) payment vouchers Number for cases have made the payment through the Bank;
DD) information on goods exported under the provisions of article 53 of this circular.
2. value invoice or sales receipt (in case export to tax-free zones); documents prove the goods are originating goods imported (applicable to cases where the importer is not the export): submit 1 copy;
3. where the Customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 123. Complete tax records for machinery, equipment, tools, means of transport of the Organization, individuals are permitted to temporarily import, re-export to implement investment projects, construction, installation works, production.
1. official tax refund request: 1 a, which stated: a) the declarations of goods import tax refund proposal; the name row, the third row, the line number of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration); the number of export declarations; the number of contracts that involve goods export, import tax refund proposal;
b) the amount of import duty already paid; amount of the input tax refund requests;
c) time used and saved in Vietnam; the rate of depreciation, allocation of the value of the goods;
d) does not follow the form of lend lease;
payment vouchers Number) for cases have made the payment through the Bank;
e) information on the goods exported under the provisions of article 53 of this circular.
2. where the Customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 124. Complete tax records for cases of temporary import of machinery, equipment, tools, means of transport temporarily imported expiry, to re-export but has not yet appeared which was delivered to the Organization and individuals in Vietnam continues to manage the use, then the Organization, the individual receives or acquires real rebirth out of Vietnam 1. The vouchers according to the instructions in paragraph 1 Article 123 of this circular.
2. value invoice or sales slip or invoice the Organization's output, import personal affairs for the Organization, individuals buying or receiving: 1 snapshot.
3. where the Customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 125. Complete tax records for export and import goods sent from organizations and individuals abroad for organizations and individuals in Vietnam through the postal service and international courier services and vice versa; provide business services that have been delivered but not paid for the goods, to re-export, re-entering or seized, destroyed under the provisions of the law 1. Tax refund request dispatches: 12 originals, which stated: a) the number of export declarations and import tax refund proposal; the name row, the third row, the line number of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration);
b) amount of tax export and import have been filed; the amount of export taxes, import requirements.
2. Documents to prove the goods were delivered not to the recipient: 1 snapshot.
3. Decide on confiscation, destruction of competent State agencies: submit 1 copy.
4. where the Customs on customs declarations, submit more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 126. Complete tax records for goods exports, imports are in the supervision, management of customs, have filed tax or import duty and other taxes (if any), being the competent State agency decision to confiscate funds seized by the violation of regulations in the field of customs 1. Tax refund request dispatches: 12 originals, which stated: a) the number of export declarations and import tax refund proposal; the name row, the third row, the line number of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration);
b) amount of tax export and import have been filed; the amount of export taxes, import the complete requirements;
c) payment vouchers Number for cases have made the payment through the Bank.
2. Minutes of offense: 1 snapshot.
3. The decision to confiscate funds seized by competent State agencies: submit 1 copy.
4. where the Customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 127. Profile tax refund for goods exporters, importers have filed taxes but then be tax free under the decision of the competent State bodies 1. Dispatch request reimbursement for goods exporters, importers have filed taxes but then be tax free under the decision of authorized State agencies: 1 a, which stated: a) Of the customs declaration of goods export, import tax refund proposal; the name row, the third row, the line number of the goods on the customs declaration (for cases suggest the tax refund part of the customs declaration);
b) amount of tax export and import have been filed; the amount of export taxes, import the complete requirements;
c) payment vouchers Number for cases have made the payment through the Bank.
2. The decision of the competent State agencies allow tax free: submit 1 copy.
3. where the Customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 128. The profile does not collect taxes 1. The case of goods subject to reimbursement, also in tax deadlines and/or have not filed taxes but actually exported or imported shall not record a tax revenue of each case as complete tax records.
2. where the goods are not subject to export tax, import tax, the tax revenue not review profile export, import tax as the tax refund for export profile, import tax.
3. in case of export goods is eligible to determine is made from whole raw materials imports subject to export tax not prescribed shall not review profile currency export taxes include: a) The text of the proposal does not collect tax for goods exports are produced , the entire processing imported materials: 1 a, which stated: a. 1) number of Customs cargo declaration export did not suggest the customs tax collector; the name row, the third row, the line number of the goods on the customs declarations (for the case of non-tax revenue proposal part of customs declarations); Customs Declaration of goods; the number of contract-related export goods suggest not collect taxes;
a. 2) the number of imported raw materials used for the production and processing of goods for export;
a. 3) export tax amount suggested no currency;
a. 4) payment voucher Number for cases have made the payment through the Bank.
b) documents describing the production process can we export is manufactured from raw materials imported whole: 1 a taken;
c) value invoice, voucher payment of purchase between the importer and exporter (in the case of import business but not directly for sale to other businesses that export directly export abroad): submit 1 copy;
d) where customs customs declarations on paper, filed more 01 customs declaration main export goods, imports have been adopted according to the provisions in clause 1 of article 3 of this circular.
Article 129. Procedures for the submission, receipt and processing of the records review tax refund, non-tax revenue 1. The submission, receipt, reimbursement review profile does not collect taxes made under the provisions of article 59 of law tax management.
2. The time limit for filing tax refund, do not collect taxes (applicable to both the case of a tariff import tax, export of 0%): a) taxpayers decide the deadline of submission for reimbursement cases sufficient taxes according to regulations;
b) the time limit for filing tax no: b. 1) for the record does not collect taxes on the import:

b. 1.1) with respect to goods imported to produce goods for export: the latest is the 90th day from the end of the financial year, taxpayers not filing income tax corresponding to the export goods declaration arose in the financial year for the Customs Agency.
Taxpayers decide the filing does not collect taxes once imported along with the report under the provisions of article 60 of this circular or many times within the time limit specified above;
b. 1.2) for other cases: the time limit for filing does not collect taxes to import the latest after 60 days from the date of registration of the Declaration of goods for export.
b. 2) for the record does not collect taxes for export: the time limit for filing does not collect taxes for export at the latest after 60 days from the date of registration of the Declaration of goods imported in the end.
c) where the Organization, individuals filing does not collect taxes so the deadline stated on the handling of administrative violations under current rules. The currency lodging taxes, slow money filed and coercive tax made under the provisions of tax legislation;
d) tax processing in case of not exporting goods in the tax deadlines: d. 1) the taxpayers have not had to declare value added tax, of the quantities of raw materials, materials imported to manufacture exported goods are also not taken into inventory, produce or have produced products but have not exported the product on the basis of test results according to the provisions of article 59 Information This investment.
The case was filed with value added tax before the day this circular shall take effect when in fact the export of products manufactured from raw materials imported, the taxpayer was slow refund of value-added tax (if any) follow the instructions in article 49 of this circular;
d. 2) for goods temporarily imported re-export: taxpayers must declare sufficient taxes according to regulations and slow money filed (if any) from the date of expiry of tax payment.
The case of the goods changed the purpose of use, the transfer of domestic consumption, the implementation Declaration, pay tax according to the provisions of article 21 of this circular.
DD) the goods are imported raw materials, the production of goods for export; business goods temporarily imported appeared, was filing does not collect taxes apply and tax deadlines apply coercive measures to enforce the administrative decision of the tax provisions in the law on the management of tax if it meets the following conditions: b. 1) for goods as raw materials materials, import export production: sync 1.1) the entire imported materials have been put into the production of export goods, products were exported within 275 days or longer on 275 (for the case of extended tax deadlines) and sufficient import duty for raw materials materials, redundant (if any) within 275 days or longer on 275 (for the case of extended tax deadlines);
Sync 1.2) taxpayers owed tax money only of the number of imported raw materials, the production of export goods wait decided not to tax collectors of customs.
b. 2) with respect to the temporary entry of business goods-Re: Sync 2.1) Has appeared or has appeared in part and sufficient taxes for goods not yet appeared within the prescribed tax;
Sync 2.2) taxpayers only owed taxes of goods has appeared to wait decided not to tax collector of the customs.
Timer 3) taxpayers sufficient standby records decided not to collect taxes of customs on time defined in point b of paragraph 2 of this Article to the Customs authorities.
3. Bureau of customs procedures do not collect taxes make the reception profile does not collect taxes, no tax collector records processing and sanctioning infractions under the provisions of the law (if any).
4. complete review profile tax, no tax revenues are classified into two categories: the record in an earlier inspection, tax refund, tax collectors and not subject to tax, complete records does not collect taxes before, check the following.
5. Records in an non-tax revenues, tax refund before checking the records of the taxpayer meets the following conditions: a) the taxpayer has export and import activities a minimum of 365 days until registration of customs declarations for export and import shipments. During the 365 day return, since the date of registration of customs declarations for export shipment, import customs agencies identified as: a. 1) is not in the list have dealt regarding smuggling, illegal transport of goods across the customs border;
a. 2) not included in the list were processed on the behavior of tax evasion, tax fraud of the customs;
a. 3) no more than two times dealt with about the other violations of Customs (including false behavior leads to a lack of money to pay the tax or increase the amount of tax to be waived, reduced, complete, not currency) with fines beyond the authority of the Director of the Customs Bureau under the provisions of law handling administrative violations;
b) is not in the list of delinquent taxes owed, the money slowly filed, fines at the time of registration of the customs declaration;
c) make the payment through the Bank (Bank name, stating the number of your trading account in the tax refund proposal).
d) isn't in the following cases: d. 1) complete tax records in an earlier test, after tax according to the provisions of the law on tax administration;
d. 2) of goods imported as goods subject to special consumption tax under the provisions of the law on special consumption tax;
d. 3) exports, imports in cases of reimbursement provided for in paragraph 4, 5, 6, 7, 8, 9 Article 114 of this circular;
d. 4) records suggest the tax refund, no currency import tax in the case of the import is not the exporter;
d.5.) records suggest the tax refund, do not collect taxes, export and import of new businesses are established within 24 months from the date of submission of the proposal prior to reimbursement;
d. 6) case records suggest the slow reimbursement of value-added tax as specified in point d. 1 clause 2 of this Thing.
6. The record in an earlier inspection, tax refund, tax revenue is not taxpayer records not in the tax refund case, do not collect taxes before, following tests specified in clause 5 of this Article.
The inspection conducted at the headquarters of the taxpayer under the provisions in article 130 of this circular.
The case through the test subject to reimbursement, not collect taxes, taxpayer's declaration is correct, the Customs authorities issued reimbursement decisions, do not collect taxes according to the taxpayer's declaration at the latest within a period of 30 days from the date of application for tax refund , do not collect taxes.
7. When the complete tax records, resolve not to collect taxes in the tax refund, no tax collector before following inspection, the Customs: a) checked at the headquarters of the taxpayer;
b) make preliminary check of records for legal consistency, projection of the record, the amount of the tax refund proposal and the corresponding declarations of tax on tax accounting system of the customs authority, the customs records, information on the actual export of goods, imported in accordance with this circular and treated as follows : b. 1) cases subject to reimbursement, not collect taxes, taxpayer's declaration is accurate, then the reimbursement decision issued by the taxpayer's Declaration (form No. 11/QĐHT/TXNK Appendix VI attached to this circular) or decided not to collect taxes according to the taxpayer's Declaration (form number 12/QĐKTT/TXNK Appendix VI attached to this circular) in time limit of 6 working days from receipt of application for tax refund;
b. 2) cases were not subject to tax, not to collect taxes; legal base of the regulation, the customs authority informs the taxpayer why not tax, do not collect taxes within 10 working days from receipt of application for tax refund;
b. 3) where are the base determines the taxpayer's declaration is inaccurate or insufficient grounds for reimbursement shall notify taxpayers know about the transfer of records to check before; tax refund, do not collect taxes after within 6 working days from receipt of complete tax records;
b. 4) after the decision of the tax refund, no tax, customs tax amount processing implementation, slow money filed, the fine overpaid under article 132 of this circular. When examined after the tax refund, do not collect taxes, if determined not eligible for tax refund or does not collect taxes, the customs authority of revoking the decision of the tax refund, do not collect taxes and make the tax assessments, process according to the rules.
The case through examination of records identifying goods temporarily imported but not to re-export or raw materials, imported materials do not enter production, then follow the provisions of article 21 of this circular.
8. Time limit following the tax refund checks, do not collect taxes for complete tax records, do not collect taxes before, following tests are done according to the principles of risk management as specified in section 1 of chapter II of this circular within 10 years from the date of the decision of the tax refund, do not collect taxes.
The following tax refund checks made at the headquarters of the taxpayer under the provisions in article 130 of this circular.
9. When the tax refund processing, in addition to the provisions in paragraph 4, 5, 6, 7, 8 of this article, the customs checking customs records, reimbursement records, collated with information on the system of the tax and customs authorities of goods export practice, imported under the provisions of this circular.
10. the above mentioned time limit, if the slow reimbursement decisions, not to collect taxes due to an error by the Customs authorities in addition to the amount of tax, the Customs have to pay interest from the date of the Customs to decide on return to the customs tax refund issued.
11. Goods subject to tax refund according to the guidelines in article 114 of this circular or subject to duty free imports of goods contract machining service, if the tax refund procedure (not tax) not filed was a political declaration to customs organizations, individuals (case Customs customs declarations on paper) and have written a proposal with the Agency who do place Customs continue to be copied and used a primary copies from original customs declaration to make reimbursement basis, do not collect taxes. Why procedure declarations as follows:

a) for cases of imported, exported in the same genus as the Bureau of Customs (except subject to the tax is in clause 5, clause 7, clause 8 of this circular 114 Articles follow the instructions in point b of this clause): a. 1) organizations and individuals have lost declaration text declarations , the proposal is why y and used the main copies declarations declarations a Customs Agency's bundled certificate from the proven loss of declarations to tax refund;
a. 2) text based organization's proposal, individuals, Customs Department where customs procedures as follows: a. 2.1) within 5 working days from the date of the proposed text of the individual organizations, Customs Agency: a. 2.1.1) records and documents proving the loss Declaration;
a. 2.1.2) where there is sufficient basis of determining the declared fit then the main copies 1 copy from original customs declaration. Each declaration is only the main copies 1 and 1 a, the notes up a declaration at the Customs (original) to avoid duplicating a key multiple times. The content recorded on the Declaration "Declaration was the main 12 copies a day......";
a. 2.1.3) Have written notice sent to the Customs Bureau of the province, cities across the country about the Organization, the individual loss declarations (a saved person customs) and ask why customs declarations to tax refund, do not collect taxes; original declarations a saved the Organization, individuals are no longer worth using to not collect taxes tax refund) importers, exporters across the country and stop the implementation of tax refund, do not collect taxes for the original declaration (a saved person customs) Organization, individuals declared missing;
a. 2.2) complete profile tax base, does not collect taxes; Customs declaration from the original clone customs declaration by the customs authority, customs authority where reimbursement made reference data on the accounting system of the Customs authorities, other sources of information (if any), check the following tax refund in advance, according to the instructions in this article and make a tax refund , do not collect taxes for individual organization if through test results have identified goods and goods exports have in the Organization, personal declarations suggest duplicating the original unresolved tax refund, do not collect taxes;
a. 2.3) dealt with infringement cases the Organization, individuals with fraud or breach.
b) for other cases: b. 1) Organization, individuals have reported losing text declarations, recommendations are duplicated and used the main copies declarations declarations a Customs Agency's bundled certificate from the proven loss of declarations to tax refund;
b. 2) text based organization's proposal, individuals, Customs Agency: b. 2.1) Bureau of customs where the procedure for the Organization, individuals declared missing text suggested the Bureau of customs have written confirmation of pending tax refund, do not collect taxes for the Organization individuals lost report and recommendations not fully implemented, does not collect taxes for tax declarations to the original organization, individuals declared missing.
The Bureau of customs, during 5 working days from the date of receipt of the Organization, individuals are responsible for checking, tax accounting system of the Customs and other sources of information (if any), if the test results determine the taxpayers haven't done taxes , do not collect taxes for taxpayers to declare is lost then the text confirm/reply to customs where the procedure for the Organization, individuals declared missing on the Declaration incomplete tax, tax collectors and not responsible for the content of his confirmation at the same time do not handle tax refund, do not collect taxes for the taxpayer declaration declare is lost;
b. 2.2) after receiving the full text of the Bureau of customs tax refund yet, clearly does not collect taxes for missing declarations, Customs Agency: b. 2.2.1) records and documents proving the loss Declaration;
b 2.2.2) where there is sufficient basis of determining the declared fit then the main copies 1 copy from original customs declaration. Each declaration is only the main copies 1 and 1 a, the notes up a declaration at the Customs (original) to avoid duplicating a key multiple times. The content recorded on the Declaration "Declaration was the main 12 copies a day......";
b. 2.2.3) Have written notice sent to the Customs Bureau of the province, cities across the country about the Organization, the individual loss declarations (a saved person customs) and ask why customs declarations to tax refund, tax imports, not exports.
b. 2.3) text based recommendations used duplicated Declaration of complete tax records, not the tax collectors of the Organization, the individual, the customs tax refund, tax not place base reimbursement records, tax declarations, not duplicating the original customs, make collated data on tax accounting system and other sources of information (if any); check tax refund in advance, after following the instructions and make the tax refund, do not collect taxes for individual organization if through test results have identified goods and goods exports have in the Organization, personal declarations suggest duplicating a key unresolved tax refund , do not collect taxes;
b. 2.4) dealt with infringement cases the Organization, individuals with fraud or breach.
12. the decision-making customs authority does not collect taxes for imported goods re-entering is exported goods previously, not currency export taxes for goods re-export returned or exported to third countries or exported into the tax-free goods previously imported is If at the time of the procedure, re-export re-entering the Customs does not record enough currency lodging taxes according to the instructions in article 122 or 121 of this circular (the case does not collect tax for goods re-export returned or exported to third countries or exported into the tax-free , the Customs does not require taxpayers to have vouchers, information about goods exported under the provisions of article 53 of this circular) and the Customs have enough basis identify goods imported goods are exported, export goods before the goods are imported.
The customs are responsible for resolving not to collect taxes within the customs procedures as specified in article 23 customs law.
13. the Bureau Chief of Bureau of customs where the registration of customs declarations for tax refunds, the decision does not collect taxes for the taxpayer under the provisions of this circular.
Article 130. Check out the complete tax records, not to collect taxes at the headquarters of the taxpayer 1. For goods imported to produce goods for export: done as specified in paragraph 2, 3, 4, 5, 6 Articles 59 and 60 of this circular Thing 5.
2. With regard to the other cases: a) sequence, procedure, the Authority made under the provisions of paragraph 3, 4, 5, 6 Article 59 of this circular;
b) content check: b. 1) checking customs records; complete tax records, not to collect taxes; accounting, accounting; certificate from the track output, warehousing of goods export, import tax refund proposal; other documents related to export, import tax refund proposal;
b. 2) content test cases specified in point b. 1 this paragraph, customs authority not sufficient basis to decide tax refund, tax shall not be performed: b. 2.1) checking the number of remaining goods in stock;
b. 2.2) check the number of goods not yet exporting.
Article 131. Update information for tax refund, do not collect taxes 1. On the basis of the decision of the tax refund, no customs tax collector where taxpayers got tax amount refundable to refundable tax amount of liquidity and updated the information on the reimbursement of the customs system. Case the taxpayer must file a paper customs tax refund in profile, in addition to the updated information on the reimbursement system, on the basis of the decision of the tax refund, no customs tax collector where taxpayers got tax amount refundable to refundable tax amount of liquidity and stamp on customs declarations by taxpayers filed : "Tax Refund (no tax) ... copper, according to decision No. ... day ... month ... year ... of ..." (Follow the stamp model No. MDHT/TXNK 18, Appendix VI attached to this circular), return the original customs declaration for taxpayers.
General Department of customs building database system management information, does not collect taxes for goods export, import.
2. where the taxpayer must file a paper customs tax refund in profile and is used many times to complete tax, customs tax income not dealt as follows: a) Set lists to track each tax refund (no tax), stating on the Customs Declaration on the set lists keep track;
b) Customs authority when making reimbursement (not tax) clearly on the table the amount of each reimbursement times already (not tax) and stamp tax (no tax) refund of the unit onto the table;
c) stamp tax (no tax) refund on customs declarations in business at times complete tax procedures (not tax);
d) Stars 1 a declaration has no tax or tax collectors to save to complete tax records (not tax) and return the customs declarations for taxpayers as tax refund case or not to collect taxes;
DD) the total amount of import tax, export organization, complete the personal tax (no tax) corresponding to the number of actual goods export, import.
Article 132. Handle tax amount, the money slowly filed out, the fine overpaid after the decision of the tax refund, the money slowly filed, fines surplus 1. Tax refund money source case, slow money filed, the fine overpaid from deposit accounts (formerly temporary account currency), the customs authority where the taxpayer have tax amount to be done, tax money, money slowly filed out, the fine overpaid are collated on the centralized accounting system and processed in sequence as follows : a) case the taxpayer does not owe tax on the money, the money slowly filed, fines shall make refund taxes, slow money filed, fines for taxpayers as prescribed;

b) where the taxpayer must file a paper customs tax refund in profile, when clearing into the amount of slow money, tax filing, the fines to be paid later by the taxpayers, the Customs stamp on the customs declaration (original customs people saved and the original save in customs units) are tax deductible with the content "amount of tax to be deducted. According to the decision, the tax refund, the money slowly filed out, the fine overpaid ... day ... month ... year ... of ... and decided to deduct ... day ... month ... year ... of... "; at the same time indicates the amount of stamp taxes, slow money filed, fines were subtracted and numbers, days, months, years of customs declarations are compensated up a reimbursement decision itself, the customs declarations are complete, the tax amount tax money slowly filed, fines surplus, tax documents of the customs declarations are reimbursement to follow (follow the stamp model No. 18/MDHT/TXNK Appendix VI attached to this circular);
c) where the taxpayer owed money, tax money slowly filed, fines of the same type imported shipments to be paid on deposit accounts, Customs performs offset the amount of slow money, tax filing, the fines were overpaid tax amounts, the money slowly filed or fines owed taxpayers;
d) where the taxpayer owed money, tax money slowly filed, fines of the shipment are not of the same type import must submit the budget, customs agency wrote the paper paid into the State budget or paid on account to submit instead of taxpayers in the correct amount of tax, money slowly filed fine, the taxpayer owed;
DD) after the case made above as compensation but also admit, the customs authority where the taxpayer have tax amount, slow money filed, fines are complete, the overpaid amount refund procedures, tax money slowly filed out, the remaining fines for taxpayers;
e) where the taxpayer proposed not to refund tax reimbursement or tax money, money slowly filed, left after fines have made paying off the debts in order of payment of taxes that compensate for the recommendation on the amount of tax on the goods Next, import, customs authority where the taxpayer have tax amount to be done, tax money, money slowly filed out, the fine overpaid made compensation as suggested by the taxpayer as instructed in point c, d of this paragraph;
g) When the tax refund, offset in the amount of tax, money to pay the fine, filing delay times of the taxpayers, customs bodies updated reimbursement decision, the customs declarations are complete, the tax amount tax money slowly filed, fines surplus, tax documents of the customs declarations are completed to follow up on tax accounting system focus.
2. where the tax refund money source, slow money filed, fines surplus from the budget: a) where the taxpayer does not owe tax on the money, the money slowly filed, fines and not require compensation in the amount of tax to be paid by the next, the customs tax refund proposal paper sent enclosed with the decision to return to the State Treasury where the tax refund. Case the customs authority has offset part of the tax money has the same tax or tariffs between each other in the same locality, then the budget revenue in tax refund proposal paper sent the State Treasury stating the remaining amount of reimbursement decisions was proposed. Base reimbursement decisions by the customs authority issued, Treasury made a refund to taxpayers;
b) where the taxpayer owed money, tax money slowly filed, the fines of other shipments, if proposed clearing the accounts be repaid with account payable must establish repayment Order cum offset State budget revenue (C1-04/NS together with circular No. 08/2013/TT-BTC dated 10/01/2013 of the Ministry of Finance on accounting implementation guide applies to heating system management information system budget and treasury services (TABMIS), which clearly the content proposal part compensate for account payable, send the customs authority where returned to consider the settlement. After customs checks, tax identification number are compensated the same tax or tariffs between each other in the same geographical budget revenues shall submit the complete proposal paper attached tax refund tax decisions, slow money filed, fines and ordered to reimburse cum offset State budget revenues for State coffers or commercial banks where the tax refund to the repository Silver State or commercial bank accounting as prescribed.
3. where the Customs authorities discovered the tax was still obliged to remit tax, the money slowly filed, other fines, but does not suggest clearing number also must submit the Customs Agency halt refunds and ask who filed must carry obligations with the State budget or to have complementary tax proposals are complete for the remaining tax amount payable. Most of the time limit prescribed by the notice of customs, if the taxpayer has not made the obligation to submit the State budget (or not yet established paper suggested reimbursing the State budget revenues and stating the contents suggest offset account to submit send customs), the Customs Agency established the refund Order cum offset State budget revenue (C1-04/NS with Circular No. 08/2013/TT-BTC dated 10/01/2013 financial Ministry) sent the State Treasury where the refund directly to make offset; at the same time, the Customs notice to taxpayers know.
4. in case the taxpayer filed wrong, surplus: a) the case surplus in the budget before the end of the time limit, modify the State budget and settlement have yet to declare, with the deduction of tax bodies (in the case filed in the wrong court, surplus value tax), if the taxpayer owed tax money slow money, filed and suggestions submitted to the amount owed, then make adjustments according to template C1-07/NS attached to decision No. 759/QD-BTC dated 16/3/2013 of the Ministry of finance;
b) where the taxpayer does not owe tax on the money, the money slowly filed and suggested to be repaid the amount tax money slowly filed, fine filed wrong, overpaid: b. 1) Customs issued the decision to tax refund money slowly filed out, the fine overpaid under model number 11/QĐHT/TXNK Appendix VI attached to this circular , established the order to reimburse the State budget revenues (including the affiliate sent the related object as specified in circular No. 128/2008/TT-BTC and 01 sent to the tax authorities after the confirmation has completing KBNN tax refund in the case of value added tax filing mistake , overpaid) (form C1-04/NS attached to decision No. 759/QD-BTC dated 16/3/2013 of the Ministry of Finance)) submit the State Treasury where has the State budget revenue accounting to make the refund and complete receipt stamp tax on the Cmdlet repaid the State budget revenues to taxpayers as defined;
b. 2) where the Customs authorities issued the decision handling value-added tax filed wrong, stitches import surplus posted 01 a reimbursement decisions, the State Treasury is responsible for sending the command 01 to reimburse the State budget revenues confirmed has reimbursed value added tax imported goods mistakenly overpaid filed for Tax management of the taxpayer to the Agency tax as a basis for the projection and the recovery of the amount of value added tax was deducted or tax refund (if any) of the certificate from the tax authority of customs tax refund or adjustment in the customs regulations;
b. 3) taxpayers are responsible for manually adjusting VAT value added tax amount has been fully completed customs declaration, but were deducted or tax authority for tax refund.
5. The refund accounting as follows: a) the case compensated money tax, customs authority where the taxpayer have tax refund tax money, money slowly filed, the fine overpaid are collated on the centralized accounting system and processed according to the following sequence: a. 1) If the taxpayer does not owe tax money slow money, lodging, fine, then make refund taxes, slow money filed, fines for taxpayers as prescribed;
a. 2) When compensation on the amount of tax, money to pay the fine, filing delay times of the taxpayers, customs agency updates on accounting systems focus detailed according to the Declaration.
b) where the State Treasury where the tax refund is the State Treasury where the complete accounting tax paid follow the instructions in point a of paragraph 2 of this Article. The accounting currency of the budget ordered by the customs, the amount of tax payment, money slowly filed, fines (if any) left for taxpayers;
c) where the State Treasury where the other tax refund with State Treasury where the tax revenue the State Treasury where the refund refund tax accounting according to the instructions in paragraph 1 of this article to transfer the amount to be repaid along with the budget revenues of the customs authority for the State Treasury where the tax revenues to the State budget revenue accounting according to content recorded on order currency, payment of taxes, the money slowly filed, fines also admit (if any) for the taxpayer.
The State Treasury after the implementation of tax refund send a (01) a certificate from the tax refund for the Customs decision place complete tax refund, tax/money slowly filed out, the fine overpaid to track, manage.
Section 5 slow Money filed, filing taxes, gradually extend the tax payer; debt relief tax, penalties, Article 133. Slow money filed 1. Taxpayers paid slowly filed in the case: a) Filed taxes slow compared to the prescribed time limit, the deadline was extended to pay tax, the deadline stated in the notice, in the decision to handle the tax legislation infringement of customs and tax processing documents of the competent authority;
b) Filed by the false tax deficiency tax, tax exemption number, tax number, tax number is to be reduced;
c) Are filed under the tax gradually specified in article 134 of this circular;
d) event procedure declaration for export and import of goods is not taxable objects, goods are tax exempt, the goods are tax incentives, special tariffs, according to the tariff quota but after checking, determine goods subject to non-taxable, tax-exempt , not incentives.

2. The Agency held tax remittance tax money collected in the State budget to pay the money slowly filed since time expired transfer money into the State budget before tax amount that was transferred to the State budget.
3. the guarantee institutions must submit the money slowly filed for the case of expiry of the guarantee that the taxpayer has not filed enough tax money to the State budget.
4. How to determine the level of computer slow amount filed: a) charge the amount slowly filed is 0.05% per day on the amount of tax on a slow number filed against delay filed;
b the tax payer on slower Numbers) is calculated from the day following the last day of the tax period, the tax extension deadline, the deadline stated in the notice or in the decision of the Customs processing and handling text on taxation of competent organs adjacent to the date prior to the date the taxpayer or income tax money, organization, organize bail filed tax amount slowly filed into the State budget;
c) amount of tax deficiency detected through inspection, examination or autodetect taxpayers from October 1, 2015, the slow money filed is applied according to the level of 0.05% per day on the amount of slow tax filing.
5. The taxpayer or the tax-collecting organization, identify the amount slowly filed in accordance with paragraph 4 of this Article then the dehiscent, turning into the State budget.
The case of the taxpayer or the tax money, organization, organize bail does not identify or cannot determine the correct amount of slow submission, customs authority where the taxpayer or the tax money, organization, organizing the guarantee tax filing delay determines the amount of delay the submission and notify the taxpayer or income tax money, organization, organize bail knew.
6. The case after 30 days from the date of expiry of tax, the taxpayer or the tax money, organization, organizing the guarantee has not yet filed tax money and money slow submission, Customs notice to taxpayers or tax money, organization, organizing the guarantee amount and tax money slowly filed (form No. 19/TB-TTN-TCN1/TXNK and model number 20/TB-TTN-TCN2/Extra TXNK the continental RANGES attached to this circular).
7. The taxpayer is not a slow payer filed for re-export of raw materials, materials imported to manufacture exported goods; not a slow payer filed on amount of tax debt tax extension in time.
8. in case the taxpayer late tax prescribed in paragraph 4 to article 5 of law No. 71/2014/QH13 amendments and supplements to some articles of the law on taxes and clause 7 article 5 of Decree 12/2015/ND-CP, does not perform coercive taxes and not paid slowly filed out of time unpaid State budget. The tax amount is not counted slowly filed is calculated on amount of tax owed but not in excess of the amount of unpaid State budgets incurred during unpaid State budget.
Article 134. The gradual tax debt filing 1. The case meets the eligibility rules in item 1 and item 2 Article 39 of Decree 83/2013/ND-CP on July 22, 2013 shall be filed with the Government gradually debt tax must not exceed 12 months from the start date of the term coercive taxation. Taxpayers registration and tax debt gradually filed the commitment according to the following levels: a) tax debt from over 500 million to one billion, the gradual tax filing time must not exceed 3 months;
b) tax money owed over 1 billion to 2 billion, gradual tax filing time must not exceed 6 months;
c) tax debt to 2 billion, gradual tax filing time must not exceed 12 months; Case the taxpayer does not file the correct amount of tax and the deadline (by month) has pledged not to continue the gradual debt tax filing, the guarantee institutions are responsible to submit instead of taxpayers money to tax debt, slow money filed under the provisions of article 39 of Decree 83/2013/ND-CP be modified In addition, clause 9 Article 5 of Decree 12/2015/ND-CP DATED. 2. Profile: a) filed proposal text gradually tax money of taxpayers send customs agency which has jurisdiction, which stated the reason can not afford sufficient taxes once, accompanied by the registration table filed tax debt: money gradually filed 01 main;
b) Customs Declaration of the amount of tax owed debt tax gradually filed the proposal; notification of customs authority on the amount of tax owed (if any): 1 snapshot.
The case made the electronic customs procedures or the procedures for submission of tax money in the branch progressively the customs declaration, the register where the taxpayer does not have to file documents;
c) letter of guarantee by credit institutions on the amount of tax owed filed slowly follow the provisions of article 43 of this circular: 01 a.
3. Jurisdiction filed slowly taxes: a tax debt funds) where the proposal filed slowly arising in a Bureau, the Bureau Chief of the Customs Bureau to resolve tax debt gradually filed the proposal of taxpayers;
b) tax debt funds case suggest filed slowly arising in many genera, but the same Bureau the Bureau of customs, the Customs Director General addressed the proposal filed taxes gradually indebtedness of the taxpayer;
c) tax debt funds case suggest filed slowly arise at many Department of customs, the General Director of the Customs Bureau, the proposed settlement filed taxes gradually indebtedness of the taxpayer.
4. Time limit for solving: a full record) where, within a period of 10 working days, the customs must have written approval or disapproval the gradual debt tax filing for taxpayers to know;
b) where records are incomplete, within 3 working days from the date of receiving documents, customs must be notified in writing to the taxpayer complete profile.
Within 5 working days from receipt of additional messages profile of customs; If the taxpayer does not complete the profile at the request of the customs bodies shall not consider a gradual tax debt filing prescribed in this article.
Article 135. Extension of tax payer money, slowly filed, fines 1. Taxpayers are considering the extension of the time limit for filing taxes, slow money filed, fines for cases stipulated in clause 1 article 31 of Decree 83/2013/ND-CP on July 22, 2013 the Government amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP DATED. 2. The profile extension of tax payer money, slowly filed, fines made under the provisions of clause 2 Article 51 of law tax management, including: a) the text of the proposal to extend the tax payer money, slowly filed, fines, which stated the reason, tax amount, slow money filed, fines, the term renewals; the case of slow money, tax filing, penalties recommended to extend in many different customs declarations to the Customs Declaration listed the proposed extension, the correct Declaration and commitment to provide true records suggest renewed; the plan and the commitment amount of tax money, slow submission filed, fines proposed extension: submit 1 original;
b) Customs Declaration of the amount of tax, money slowly filed, fines suggest renewed (unless made electronic customs procedures or the procedures of renewal at the Bureau of customs where the registration of the Declaration); the contract for the sale of goods: submit 1 copy (for cases under the jurisdiction of sea renewal); tax records of the amount of tax, money slowly filed, fines proposed extension: submit 1 copy (for cases not under the control of sea renewal); Report the amount of tax, money slowly filed, fines payable arising at the time the cause: 1 original;
c) for cases specified in point a of paragraph 1 article 31 of Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP, there are more: c. 1) minutes, determine the extent of the damage, the damage of the competent State agencies;
c. 2) the minutes confirmed the Agency's fire police fire locally where the fire occurred; certificate of grant of communes, wards and towns where natural disaster, accidents: 01 main;
Vouchers on was formed right after the disaster occurred, fire, sudden accident.
d) for cases specified in point b of article 31 paragraph 1 of Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP do more: d. 1) decided to revoke the production locations, the business of the State bodies are competent for the old production location of the business under the provisions of the law , not relocate production locations according to the purpose of the business requirements: 1 a taken;
d. 2) text to confirm the people's committees of communes, wards and towns level about the business must cease production due to move location: filed 12 originals;
d. 3) documents proving the extent of the damage is directly due to move business locations, the value of the damage: to be determined based on the records, documents and regulatory regimes of laws directly relevant, including: the value of the remaining houses, workshops, warehouses, equipment dismantled irrecoverable equity (ex price after deducting the depreciation costs) , the cost of dismantling the equipment, factories in the old facility, shipping costs and installation in the new basis (after deducting cost recovery), the costs paid for by the workers to stop working (if any), complex case, involving other technical Economics majors must have written opinion of professional bodies main: 01;
DD) for the imported materials and means to produce export goods that meet the conditions specified in Article 42 paragraph 1 of this circular and the provisions in point c of paragraph 1 article 31 of Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP : In the text suggest the extension of the time limit is longer than the tax on 275, the taxpayer must clearly explain the reserves of raw materials, materials, process description, time of production line with the reality of the reserves of raw materials, materials: 1 a main; Proof of foreign clients to cancel the contract and the delivery time limit on contracts on 275 products have caused delivery on the contract to export the product to last longer than: submit 1 copy;

e) for cases of special difficulty specified in point d of paragraph 1 article 31 Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP must have more documents, documents related to the cause of inability to pay tax on time due to the objective difficulty in particular.
3. The amount of the tax, the money slowly filed, fines were renewed follow prescribed in clause 2 article 31 Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP. 4. Time to renew the tax payer money, slowly filed, fines made under the provisions of paragraph 3 article 31 Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP. 5. Renewal procedure: a) the taxpayer in an extended tax payer money, slowly filed out, the fines prescribed in point a, point b, point c, paragraph 1 article 31 Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP must establish and send renewed for the customs debt where the tax money slow money, lodging, fine suggested renewed;
b) taxpayers get stuck in an exceptionally impartial because the Prime Minister decided to extend the proposal of the Minister of finance must prepare and submit a profile extension of tax payer money, slowly filed, fines for the General Department of customs;
c) Customs where the taxpayer have tax debt, slow money filed, the fine receiving, checking, validation and processing of information in the records renewed according to the provisions of article 52 of the tax administration Law.
For raw materials, imported to manufacture exported be renewed according to the provisions in point c of paragraph 1 article 31 Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP, Bureau of customs, where registration of customs declarations imported goods receiving preliminary inspections, the records and handle as follows: c. 1) where records are incomplete, not the right audience, the Bureau has a written notice to the taxpayer stating the reason. The time limit for processing cases within 3 working days from receipt of the records;
c. 2) where full profile, the right audience Bureau must report to the Bureau of customs consideration, decided to approve the extension of the time limit for payment of more than 275 days. The time limit for processing cases within 10 working days from the date of the application;
c. 3) case should check to determine the cycle of production, stockpiling supplies, raw materials, customs Bureau made reality check. checking and resolving tax deadline extension not exceeding 30 days from the date of receiving the application. The examination must be made in the minutes which stated product production cycle from raw materials, recommended the extension of the time limit for filing taxes. The test results are processed as follows: c. 3.1) case is not eligible to renew the tax period is longer than the 275 days, within 3 working days since the date of establishment of the minutes on the test results the Bureau of Customs has a formal written notice to the taxpayer to know;
c. 3.2) where eligible, then within 3 working days since the date of establishment of the minutes of the test results, the Bureau of Customs has accepted the extension of the time limit for payment of more than 275 days, in accordance with the cycle of production, stockpiling supplies, raw materials of taxpayers.
d) Of the Bureau of customs to receive the records suggest the extension of tax payer money, slowly filed, fines for cases of special difficulty specified in point d of paragraph 1 article 31 of Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP , report to the Minister of finance to the prime consideration, decide each case specifically.
6. The authority to renew a) Bureau Chief where Customs has the authority to extend the tax payer money, slowly filed, fines for the case the taxpayer does not have the ability to submit on time as stipulated in point a, point b paragraph 1 article 31 Decree 83/2013/ND-CP be modified In addition, clause 8 article 5 of Decree 12/2015/NĐ-CP dated but the amount of slow money, tax filing, penalties recommended to extend only arises in a Bureau of customs;
b) Director Bureau of Customs has the authority to extend the tax payer money, slowly filed, fines for the case the taxpayer does not have the ability to submit on time as stipulated in point a, point b paragraph 1 article 31 Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/NĐ-CP dated but the tax amount slow money, lodging, fine suggested renewed arises in many of the same customs Bureau the Bureau of customs and the extension of the tax paid for the raw materials, materials imported to manufacture exported in accordance with point c paragraph 1 article 31 Decree 83/2013/ND-CP be modified In addition, clause 8 article 5 of Decree 12/2015/ND-CP;
c) General Director of the Bureau of Customs has the authority to extend the tax payer money, slowly filed, fines for cases taxpayers cannot afford the filing deadline as prescribed in point a, point b paragraph 1 article 31 Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/NĐ-CP dated but the tax amount slow money, lodging, fine suggested renewed arises in many customs Bureau;
d) The case of the other special difficulty specified in point d of paragraph 1 article 31 of Decree 83/2013/ND-CP be amended and supplemented in paragraph 8 article 5 of Decree 12/2015/ND-CP, the Prime Minister decided to follow the recommendation of the Minister of finance.
7. General report: the Bureau of customs, the General Customs Bureau reported the amount of slow money, tax filing, the fines were renewed under the guidance of the General Department of customs.
Article 136. Debt elimination of tax money, money slowly filed, fines 1. The case prescribed in clause 1, 2, 3 Article 65 Tax Administration Act, amended and supplemented in paragraph 20 article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13 on November 20, 2012 to erase the debt of the tax money, money slowly filed out, fine.
2. conditions of slow money, tax debt relief filed, fines for cases prescribed in paragraph 3 Article 65 tax administration Law made in accordance with point c paragraph 1 Article 32 of Decree 83/2013 issued. 3. The proposal to delete the profile of debt include: a) the suggested text deleted tax money debt, money slowly filed, fines of Bureau of customs where the taxpayer owed money, tax money slowly filed, fines to tax debt elimination, slow money filed, fines, which stated the reason, tax amount, slow money filed the recommended fines, debt elimination: submit 1 original;
b) customs records of the amount of tax, money slowly filed proposed fines, debt elimination: submit 1 copy (except in the case when registering customs declaration, taxpayers have filed documents in customs records);
c) as the case, taxpayers filed additional documents, documents related to the proposed debt relief tax money, money slowly filed, fines, in particular the following: c. 1), in the case prescribed in clause 1 Article 65 of law tax management: decision of authorized State agencies about the bankrupt enterprise : submit 1 copy of the decision or the tax administration;
c. 2) for cases stipulated in item 2 Article 65 tax administration Law: death certificate, death certificate or decision declared missing by the Court; The decision declared lost the capacity for civil acts of the Court or the text of the State bodies are competent to prove a person is deceased, missing, lost the capacity for civil acts: submit 1 copy of competent State agencies or the tax administration;
c. 3) for cases prescribed in paragraph 3 Article 65 tax administration Law was supplemented in paragraph 20 article 1 of law amendments and supplements to some articles of the law on tax administration of 21/2012/QH13: text, documents accompanied by coercive tax debt profile has full implementation of coercive measures (to the last measure : the recovery of the business registration certificate or a certificate of registration or certificate of investment. The case does not revoke the certificate of registration or a certificate of registration of business or investment certificates, they must have written confirmation of the authorized agency): 1 the snapshot.
4. The authority and the order, the time to resolve debt elimination: a) competent debt relief made under the provisions of article 67 of the tax administration Law was amended and supplemented in paragraph 22 article 1 Law revising and supplementing a number of articles of the law on tax administration of 21/2012/QH13;
b) resolution: b. sequence 1) Director of customs where the tax money debt, money slowly filed, fines of taxpayers are responsible for making, test, assess the accuracy, completeness of records and proposed the deletion of the slow money, tax debt, filed, fines send a competent debt relief under the regulations;
b. 2) General Director of the Bureau of customs are responsible to review and decide on debt relief for the jurisdiction or receiving, checking, assessing the accuracy and completeness of records and proposed the deletion of the slow money, tax debt, filed, fines, the Minister of finance for debt relief in cases of debt relief authority to the Minister of finance or the Ministry of Finance reports primary consideration the Prime debt relief for cases under the jurisdiction of the Prime Minister;
b. 3) provincial people's Committee Chairman, central cities where there are customs that are tax-debt business has a responsibility to consider and decide on debt relief for the jurisdiction.
c) time resolved profile debt relief made under article 68 of law tax management.
Item 6 complete tax obligations in Article 137. Complete tax filing obligations in case of exit 1. People exit Vietnam to settle abroad, Vietnam people settled abroad, foreigners paid taxes, slow money filed, fines for goods exported, imported before exit from Vietnam to fulfill the obligation to pay tax.

2. the Customs office responsible for the notice in writing or electronic information to immigration authorities about the implementation of tax obligations for goods export, import of the individual owed taxes, slow money filed, fines for export goods import. They include message content and the name of the person who has not yet fulfilled the obligation to pay tax, date of birth, citizenship, number of the identity card/passport, customs office where the tax debt management.
3. Immigration Agency has the responsibility to stop the exit of the unfinished exit tax obligations mentioned in paragraph 1 of this article as prescribed in article 53 of the tax administration Law and paragraph 3 Article 40 of Decree 83/2013/ND-CP be amended and supplemented in paragraph 10 article 5 of Decree 12/2015/ND-CP. 138. Complete tax filing obligations in case of bankruptcy, dissolution, termination of activities 1. The completion of the tax obligation in the case of dissolution, bankruptcy made according to the provisions of article 54 of the tax administration Law, business law, cooperative law and bankruptcy law. Responsible for fulfilling the obligation to pay tax in the case of dissolution, bankruptcy as follows: a) the private business owners, the owners of a limited liability company members; Chairman of the Board members, members of the Board members, the representative under the law of the limited liability company, two members; the Board of joint-stock companies or business liquidation organization responsible for the completion of the business tax obligations in case of dissolution;
b) dissolution of cooperative Council is responsible for the completion of tax obligations of cooperatives in cases of dissolution;
c) management, liquidation of property liable for the completion of the business tax obligations in the event of bankruptcy.
2. Responsible for fulfilling tax obligations in case the taxpayer cease operations not performed the procedure of dissolution, bankruptcy under provisions of the law: a) terminated business operations according to the procedure of dissolution, bankruptcy unfinished business tax obligations, the owners of private enterprises , Chairman of the Board members or the owner of the limited liability company, Chairman of the Board of joint-stock companies, the head of the Board of the cooperative is responsible for filing the tax debt section rest;
b) households, individual termination of business activities not yet completed tax obligations, the householder, the individual responsible submits the remaining debt tax section;
c) active cooperation has not yet completed the obligation to pay tax, then the supervisor responsible cooperation nest filed tax debt.
Article 139. Complete tax filing obligations in case of reorganization of business 1. Before being held back, businesses have the responsibility to fulfill the obligation to pay tax for goods export, import.
2. the business case been reorganized yet complete tax obligations before the reorganization must have text identifying tax obligations of each business form after reorganizing and businesses formed after the reorganization to have committed in writing to the Customs authorities on the tax service will do the business gets the nest realign delivery.
3. The tax authorities not to grant the tax code for businesses formed after reorganization if no confirmation in writing of the customs of the enterprise has implemented the provisions in paragraph 2 of this Article.
Article 140. Confirm complete tax obligations 1. When wishing to confirm the implementation of tax obligation (including validation of tax money, money slowly filed, fines and the other was filed and/or the amount of tax already paid the State budget), the taxpayers or the State Agency has the authority to confirm the proposal in writing complete tax service sent the General Department of customs , which stated the content: a) the name of the taxpayer, the tax code;
b) content, purpose, ask for confirmation;
c) documents proving the required content of confirmation (snapshot).
The case of the taxpayer has requested confirmation of service tax, the proposed text must be represented according to the provisions of the law signed, stamped;
2. the customs authority has the responsibility to check, confirm the implementation of tax obligations when taxpayers have written request as prescribed by the law.
Cases not confirmed must have specific written notice the reason not confirm.
Case should check out, collated information about the implementation of tax obligations of taxpayers before confirmation, customs authorities send a message to taxpayers know the reason yet to confirm.
The time limit for paying the result for taxpayers is within 5 working days from receipt of application requested confirmation of the taxpayer.
3. During 15 days (from the date of the General Department of customs release documents confirming tax debt), the Bureau of customs on the basis of evidence from bookkeeping, tax and export tax debt of inspecting the business. The case determined the outstanding business tax including figures on tax accounting system and the case did not reflect on this system related to import-export operations shall promptly report to the General Department of customs to confirm the status of the tax debts of the business. So the above deadlines if the Customs Bureau not informed the Administration must take responsibility for the debts of the enterprise in his unit.
4. the business case have asked to confirm completion of tax obligations to disbanding, terminate the operation, close the tax code, since the General Department of customs release documents confirming tax debt, if the registration business of import and export procedures at the Customs Bureau to pay enough taxes and the State budget clause related to import-export operations before get the goods.
5. Confirm the tax debt of the General Department of Customs has value after 30 days from the date of signing the text. Business must not have tax debts and the account must submit the State budget relating to import-export activities as of the date of signing of the text and is responsible before the law about that commitment.
Chapter VIII the FOLLOWING CUSTOMS INSPECTION Article 141. Collect information and verify the following Customs inspection service 1. Collect the information the Customs have the right to ask the customs, state management agencies, organizations, individuals related to export and import goods providing information serves the following Customs inspection activities according to the provisions of article 95, 96 customs law and article 107 108, Decree No. 08/2015/NĐ-CP dated. 2. Verify the following check customs service a) in the case of need, the General Director of the Bureau of customs, Bureau Chief following Customs inspection Bureau, Director of the Bureau of customs, Bureau Chief following Customs inspection Bureau, Bureau Chief of the Customs Bureau to be verified in the State administration organizations and individuals concerned about the issues in question, or the sign violated the law in customs records are being examined;
b) made the decision during tests at the Customs Headquarters, case folding, head of the Union need to verify the following check is done through the verification as specified in point a, clause;
c) the verification done by sending written request and offered to answer written or sent people to work directly with the verified object according to the recommendation of the verification requirement. Verification results are recorded in writing or working thereon.
Article 142. Following Customs inspection at Customs Headquarters 1. Object, check the range object, the range check after the customs clearance at the Customs Headquarters is made according to the provisions of article 79 customs law.
2. check the jurisdiction to decide a) Bureau Chief Bureau of customs have the authority to decide to check against the customs records have adopted within 60 days from the date the goods are through to the date of signing the check issued, subject to inspection in accordance with paragraph 1 Article 78 customs law (except for the shipment have been reality check the goods before customs) and in the case provided for in point a, point b 2 item 2 article 25 of this circular;
b) Director General Customs Authority decided to check against the customs records in an have to test as prescribed in paragraph 1, paragraph 2 Article 78 customs law (except records check as defined in point a of this paragraph) includes the cases specified in point g. 2 paragraph 3 article 25 this circular on the basis of applied risk management;
c) decided the following Customs inspection at Customs Headquarters follow model No. 01/2015-KTSTQ annex VIII, attached to this circular.
3. content check a) the Customs is obliged to provide to produce goods or the purchase contract forms have the equivalent value of the contract, commercial invoice, transport documents, insurance documents, certification of origin of goods, payment vouchers, records, technical documents of export goods import-related records are being checked and have accountability related content; elected representatives are authorized to work with the customs inspection by the decision;
b) during the test, the test content is recorded in the minutes, check with the records, certificate from the customs people, prove.
4. Processing test results a) case information, records, vouchers, documents, content, explanation of the Customs Customs content proves to be true the law regulations, the customs authority accepts the content of the Declaration customs, announced the test results;
b) pursuant the provisions of tax law, customs law, the law relating to the management of import goods, the method of determining the value of the tax calculation and actual record, certificate from the check, if in one of the cases below the Customs does not accept the content of the Declaration customs , announced the test results, the decision for tax processing, handling of administrative violations (if available):

b. 1) where the customs declaration does not provide enough information, records, vouchers, documents as specified in paragraph 3 of this article or not, do not prove the content Customs is right;
b. 2) where the customs declaration is incorrect, incomplete, inaccurate: the criteria on the customs declaration; value declarations; the factors relevant to the determination of tax, management policies for the import and export of goods; related factors affecting the content, methods of determining value as account adjustment, special relationship, conditions, order the method of determining the value;
b. 3) case records, vouchers, documents the customs provide the Customs not legal;
b.4) where there are inconsistencies or inappropriate for the content between documents, documents in customs records; between customs records with the records, vouchers, documents, presented to the Customs authorities according to the regulations.
c) where the customs declaration is not working or does not provide the records, the documents prescribed in paragraph 3 of this article at the request of the customs authority, the Customs handled on the basis of test results data, records of the Customs we have; at the same time update the information on the database system of the General Department of customs to apply measures to check against customs records, export shipments, the next of the import customs declaration.
Cases not sufficient basis to conclude the accuracy, legality, of the customs records shall report the customs authority competent to consider implementing the following Customs inspection at the Customs office as defined in article 143 of this circular applies principles of risk management within the time limit must not exceed 45 days from the check performed investigation on deciding test at Customs Headquarters.
The case of sufficient basis, the Director of the Bureau of customs, Bureau Chief of Bureau checked after customs clearance, customs chief issued tax assessments, handling administrative violations involved (if any).
5. reporting test results: on the basis of documents, data, information, content, explanation of the Customs and the inspection results, within 5 working days from the end of time tested according to test decision, who signed the decision to sign the checks issued to announce the test results submitted to the Customs form number 06/2015-KTSTQ annex VIII attached to this circular.
The decision to test, announced the test results at the Customs Office to be updated on the information system serves the following Customs inspection within 1 day from the date of signing the decision to check, since issued notice of test results.
Article 143. Following Customs inspection at the headquarters of the customs 1. The test cases as defined in article 78 customs law.
2. the General Director of the Customs Bureau issued the following test plan adopted annually.
3. The sequence, procedure, perform the check: a) decide to check out (according to model No. 01/2015-KTSTQ annex VIII, attached to this circular): with respect to the test cases as prescribed in paragraph 2, paragraph 3 Article 78 customs law, decided to check sent directly or by mail , fax for the customs within 3 working days from the date of signing and the latest 5 working days before conducting the test.
Private test cases according to the signs violated the provisions in clause 1 Article 78 customs law was made immediately after the announced decision to check out (given directly to the customs in work hours) not advance notice;
The case of collecting information in order to perform the check after the customs, the Customs authorities require the customs information provided under model number 02/2015-KTSTQ annex VIII, attached to this circular.
Case modification, supplements the decision adopted following tests carried out according to the model number 03/2015-KTSTQ annex VIII, attached to this circular.
The case renewed the following Customs inspection time follow model No. 04/2015-KTSTQ annex VIII, attached to this circular.
Case of cancellation the following Customs inspection decisions made under model number 07/2015-KTSTQ annex VIII, attached to this circular;
b) make check: Customs Authority conducted checks on items on the following Customs inspection decision except in cases of force majeure.
The customs are responsible for observance of the time limit specified in the following Customs inspection decision, the election authority working with the customs authority; the non-observance of the following Customs inspection decision is deemed not to comply with customs legislation.
b. 1) announced the decision to check: the content published is recorded in the minutes published under model number 09/2015-KTSTQ annex VIII, attached to this circular);
b. 2) the scope of inspection: inspection Group to check under the scope of the test decision. Case should expand the scope of testing, reporting authority decisions;
b. 3) content check: The Customs is obliged to provide, submit, show records, export, goods actually imported under the provisions of point b, paragraph 3 Article 80 customs law; elected representatives have the authority to directly work with the Union to check inspection according to the decision of the customs authority and the request of the head of the delegation.
The delegation test done to check according to the content on the test decision, according to the requirements of each test in considering checking customs records, against the declared content with accounting books, accounting documents, other documents, documented data, having regard to the goods and to check the fact of goods in case of need and eligibility.
The content of the test is recorded by the minutes of test specimens number 08/2015-KTSTQ annex VIII, attached to this circular, with the records, vouchers, documents provided by the customs, explain, demonstrate to base the review concluded test.
4. Processing test results: a) case information, records, documents, materials and contents explanation of the Customs proves the Customs content is properly regulated, then the accepted customs records;
b) pursuant the provisions of tax law, customs law, the law relating to the management of import goods, the method of determining the value of the tax calculation and actual record, certificate from the check, if in one of the cases below the Customs does not accept the content of the Declaration customs at the same time issued the concluding test, decided for tax processing, handling of administrative violations (if available): b. 1) The Customs does not provide a full profile, the document according to the requirements of the Customs Union, check or not, does not prove that the content is true or customs information base the Customs collected discovered the unreasonable in the content but the customs declaration is not justified;
b. 2) where the customs declaration is not yet correct, incomplete, inaccurate: the criteria on the customs declaration; value declarations; related factors affecting the content, methods of determining value as account adjustment, special relationship, conditions, order the method of determining the value; the factors relevant to the determination of tax, management policies for the import and export of goods;
b. 3) case records, vouchers, documents the customs provide the Customs not legal;
b. 4) Had inconsistencies or inappropriate for the content between documents, documents in customs records; between the customs declaration, payment records, presented to the Customs Office with the records, vouchers, documents of the Customs store; between customs records with accounting, accounting; between customs records, accounting books, accounting with the certificate from the other related documents.
c) where the Customs does not accept the decision to check, no explanation, provided records, documents at the request of the customs authority, the customs authority considers the decision of tax processing, handling administrative violations in accordance with the law; updated information on risk management measures applied to check of the Customs for customs records of the export shipment, import of the customs;
d test conclusion: d). 1) the time limit for submitting the draft conclusions: slow for 5 working days from the end of time tested according to test decision based on the content, scope, test results have been recorded in the minutes of the test, the person who issued the decision to check the submitted draft conclusions for the customs checks (by email , fax, mail or direct Award);
d. 2) the time limit for completion of the award: the latest 5 working days from the date of expiry to send the draft concluded, the customs must complete the explanation (explanation in writing or work directly) with the signatories decided to check on the content related to the draft conclusions;
d. 3) within 5 working days from the date of expiry of the award process of the customs, who issued the decision responsibly check: d. 3.1) to consider the text explanation of the customs or/and consider the results work with competent representatives of the customs declaration in the case are also issues that need clarification to consider signing the issued a conclusion check out;
d. 3.2) issued a conclusive test: General Director of the Bureau of customs, Bureau Chief following Customs inspection Bureau, Director of the Bureau of customs, Bureau Chief of Bureau checked after customs clearance (in this case was authorized Bureau Chief) signed comment check under model number 05/2015-KTSTQ annex VIII, attached to this circular , which clearly: legal bases, the range was made to check the content, have made testing, test results, treatment and recommendations (if any).

DD) for cases concluded test should have opinions on the expertise of the competent authority, customs authority not sufficient basis to conclude the signing deadline issued test conclusion is 15 days from the date of receipt of the opinion of the competent professional bodies. The competent professional bodies must have comments in writing within 30 days of receipt of the request of the Customs authorities;
e) updated information check: test decision, concluding test at the Customs Office to be updated on the information system serves the following Customs inspection within the time limit at the latest within 7 days of signing the decision on signing checks issued to conclude tests at the Customs Headquarters. Content about violations, reviews concerning the customs are updated on the system to apply risk management measures as appropriate.
Article 144. Holding checked after customs clearance 1. General Director of the Bureau of Customs Organization, direction, executive management the following Customs inspection activities nationwide; determined to check and handle the test results for the test cases under item 2 Article 98 of Decree 8/2015/ND-CP: a) decided to examine the business case for a recognized priority according to the decision of the General Director of the Bureau of customs;
b) decide to check for business implementation of national key projects;
c) corporations, the Corporation has a production base for export goods or has many branches, of import export activity in many areas in many customs Bureau.
2. Director checked after customs clearance responsibility: a) General staff direction, management, check out the following Customs inspection operations, guide the following Customs inspection in the country and organizations make the following Customs examination, direction, organization, manage the test process in inspection at the headquarters of the Customs to ensure the implementation and process test results according to the rules;
b) decide to check, the Organization made the decision to inspect, handle the test results, signed the decision to assign tax (if any) for the test cases according to clause 1, 2 Article 78 customs law in the country and the planned test cases by the General Director of the Bureau of customs approval except in the cases mentioned in paragraph 1 of this article;
c) Admit authorised decision, holding checked after customs clearance and concluded the test, the following test results processing adopted under article 100 of Decree 8/2015/ND-CP of the fixed tax cases, recommendations, reports, General Director of the Customs Bureau before the fixed tax decision with regard to the cases set forth in paragraph 1 of this article under the authorization of the General Director of the Bureau of customs;
d) sanctioning administrative violations in the field of the Customs according to the jurisdiction provisions on sanctioning of administrative violations.
3. the Director of the Bureau of Customs is responsible for the direction, management, check out the following Customs inspection operations in geographical scope; the Organization made the following Customs examination or assignment Bureau Chief following Customs inspection Bureau organization, done; direction, organization, management of the test group in the process of checking the customs people at Headquarters to ensure the implementation and handling of test results according to the rules.
The following test cases adopted at Headquarters who is outside the area of the management report of General Director of the Customs Bureau to review the assignment.
4. Bureau Chief following Customs inspection Bureau is responsible for: a) Admit authorised decision, holding checked after customs clearance and processing test results later adopted for the cases specified in article 100 of Decree 8/2015/NĐ-CP dated as authorized by the Director of the Bureau of customs;
b) sanctioning administrative violations in the field of the Customs according to the jurisdiction provisions on sanctioning administrative violations;
c) counsels, organize, manage and guide the following Customs inspection operations in the Bureau of customs. General, data tracking, the seize operation situation, received the report on the results of the tests after the passage of the Customs Bureau to the proposed Chief of the Customs Bureau Chief, Chief check after steering through unity, efficiency, avoid duplication;
d) update the information, records, test results after the customs, report the test results after the Customs according to the regulations of the General Department of customs.
5. Bureau Chief of a customs Bureau) issued the decision, holding checked after customs clearance and processing test results later adopted for the cases specified in point a, paragraph 2 Article 142 of this circular;
Holding checked after customs clearance as assigned by the Director of the Bureau of customs;
b) sanctioning administrative violations in the field of the Customs according to the jurisdiction provisions on sanctioning administrative violations;
c) updated information, records, test results after the customs, report the test results after the Customs according to the regulations of the General Department of customs.
Article 145. The responsibility to resolve complaints in field test after customs 1. The complaints are responsible for organizing made complaints to ensure the principle of objectivity, non-commissioned staff complaints for the unit has advised issued administrative decisions are under appeal.
2. Responsibility of the complaints unit: a) Bureau Chief following Customs inspection Bureau, Bureau Chief of the Customs Bureau performs complaint resolution times 1 for administrative decisions by the Bureau Chief following Customs inspection Bureau, Bureau Chief of the Customs Bureau.
b) Director Customs: b. 1) accomplished complaint resolution times 1 for administrative decisions by the Director of the Department of customs;
b. 2) performs complaint resolution times 2 for administrative decisions by the Bureau Chief following Customs inspection Bureau, Bureau Chief of the Customs Bureau.
c) Director checked after customs clearance make complaints for the first administrative decision by the Director General following Customs inspection.
d) General Director of the Bureau of Customs: d. 1) accomplished complaint resolution times 1 for administrative decisions by the General Director of the Bureau of customs. The Ombudsman Unit in the General Department of Customs Chief responsible for the General Director of the Bureau of Customs complaints;
d. 2) performs complaint resolution times 2 for administrative decisions by the Director of the Bureau of customs. Director checked after customs chief responsible for the General Director of the Bureau of Customs complaints;
d. 3) made complaint resolution 2 times for the administrative decision by the Director General following Customs inspection. The Ombudsman Unit in the General Department of Customs Chief responsible for the General Director of the Customs Bureau to resolve complaints.
e) Finance Minister complaint resolution 2 times for major administrative decisions by the General Director of the Bureau of customs. The Finance Ministry Inspector advised the Minister of finance to resolve complaints.
Chapter IX IMPLEMENTATION Article 146. Rules of the form, the form reported in customs law and Decree No. 08/2015/ND-CP issued on authority of the base form, the provisions of customs law and Decree No. 08/2015/ND-CP, the Ministry of Finance issued together with this circular annex IX forms include: 1. Model number 01. Transit cargo manifest not over land territory.
2. Model number 2. Interim statement temporary import or export container/Turkish soft hollow.
3. Model No. 3. Establishment of single locations (bonded warehouse, cargo collection location, location make customs procedures at the port of export, the importer of the goods is established in the hinterland, the warehouse does not last long, the customs procedures outside the gate, checking the focus).
4. Model No. 4. Report the situation to use raw materials brought in a tax warehouse, according to you.
5. Model No. 5. Report the situation to use the put in, given the tax warehouse by year.
Article 147. Transitional provisions 1. With regard to the outsourcing contract was announced for customs and import customs declaration of export production has registered before the date of this circular effect but have yet to report the report made under the provisions of this circular.
With regard to the processing and exporting enterprises are adopting the regulations filed quarterly settlement report is not filed report quarter of 2015. The report made under the provisions of this circular.
2. Goods brought into bonded, CFS warehouse before customs law No. 54/2014/QH13, Decree No. 08/2015/ND-CP and this circular effect, the time limit for sending the bonded, CFS warehouses; export bonded, CFS made according to the provisions in this text.
Article 148. Responsible for implementation 1. General Director of the Bureau of Customs pursuant to the guidance in this circular guides the implementation of customs units, ensure the ventilation conditions of the just created for export and import activities, has made the good customs management.
2. where the Customs authorities competent to make customs procedures; check, customs supervision; the export tax, import tax and tax administration for export goods, imported in accordance with the provisions of this circular. The implementation process and obstacles have arisen, the customs, the customs, the taxpayer reported, reflecting specifically on the Ministry of Finance (Customs Administration) to be reviewed, the instructions solve each particular case.
Article 149. Effect 1. This circular is effective from April 1, 2015.
Private point. 2 paragraph 1, point 42 Article 4 clause vnd; clause 4, clause 7, clause 8 Article 133; Article 135 of this circular in force from the date of enforcement of law No. 71/2014/QH13 about the amendments and supplements to some articles of the law on tax effect (from 01/01/2015).
How to define slow money filed for customs declarations registered prior to 01/01/2015 but taxpayers late tax and tax implementation from 01/01/2015 then follow the instructions in article 133 of this circular.
2. This circular repealed:

a) Circular No. 94/2014/TT-BTC on 17/7/2014 regulations on customs procedures, customs surveillance, check for some sort of temporary business goods enter the re-export, transfer, export and send the bonded warehouse; handle to the event refused to receive the goods;
b) Circular No. 23/2014/TT-BTC on 14/2/2014 of the Ministry of Finance regulates electronic customs procedures for cargo export and import trade;
c) Circular No. 128/2013/TT-BTC dated 10/9/2013 financial Ministry's regulations on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods;
d) Circular No. 196/2012/TT-BTC dated 15/11/2012 of the Ministry of Finance regulates electronic customs procedures for cargo export and import trade;
DD) Circular No. 186/2012/TT-BTC on 02/11/2012 of the Ministry of finance regulation form, Appendix declarations of goods in transit and the print mode, issuing, managing, using, Appendix declaration Declaration of goods in transit;
e) Circular No. 183/2012/TT-BTC dated 25/10/2012 of the Ministry of Finance on the prescribed declaration form, Appendix declaration of goods import, export and bonded using declarations, declarations of goods Appendix import, export and bonded;
g) Circular No. 15/2012/TT-BTC on 08/02/2012 of the Ministry of Finance issued export goods declaration form, import;
h) Circular No. 190/2009/TT-BTC on 20/12/2010 of the Ministry of finance regulation form Declaration, annex the Declaration of goods for export, import and trade regimes in Africa, issue, manage, use Declaration, annex the Declaration of goods for export and import trade of Africa;
I) Circular No. 45/2009/TT-BTC on 19/5/2010 of the Ministry of finance about the customs regulations for goods in international multimodal transport;
k) Circular No. 45/2007/TT-BTC dated 7/5/2007 of the Ministry of finance about the Guide made of import tax special;
l) Circular No. 13/2014/TT-BTC on 14/1/2014, the Ministry of Finance's customs rules for goods processed with foreign traders;
m) Circular No. 175/2013/TT-BTC dated 29/11/2013 financial Ministry's regulation on application of risk management in customs service operations;
n) Circular No. 237/2009/TT-BTC on December 18, 2009 the Ministry of Finance shall guide the handling of import duty, value added tax for imported machinery and raw materials, according to the contract, but export production is damaged, the loss due to objective reasons, such as: disaster, fire , to accidents;
and the content of the Guide on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export goods, imported by the Ministry of Finance issued before the date of this circular have the effect not consistent with guidance in this circular.
3. The process of implementation, if the related text mentioned in this circular are modified, supplemented or replaced, then follow the new text to be modified, supplemented or replaced.