Circular No. 94/2014/tt-Btc: 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 For Tr

Original Language Title: Thông tư 94/2014/TT-BTC: Quy định về thủ tục hải quan, kiểm tra, giám sát hải quan đối với một số loại hàng hóa kinh doanh tạm nhập tái xuất, chuyển khẩu và gửi kho ngoại quan; xử lý đối với tr

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FINANCE MINISTRY
Number: 94 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, July 17, 2014

IT ' S SMART

Regulation of customs procedure, inspection, customs supervision for some of the world ' s

type of business goods that will re-export, deliver and send external storage;

handle on the case of refusal to receive

____________________

Customs Law. 29 /2001/QH10 June 29, 2001 and Law No. 42 /2005/QH11 June 14, 2005 amended, adding some of the provisions of the Customs Law;

Base of Protocol 154 /2005/NĐ-CP December 15, 2005 of the Government regulates customs procedure, inspection regime, customs oversight;

Base of Protocol 87 /2012/NĐ-CP The October 23, 2012 Government of the Government rules out certain provisions of the Customs Law on electronic customs procedures for export goods, import of trade;

Base of Protocol 187 /2013/NĐ-CP November 20, 2013 of the Government regulates the implementation of the Commercial Law on International Wholesale Procurement and Trade, sale, public and transit activities with foreign countries;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Implementation of Directive No. 23/CT-TTg on 7 September 2012 by the Prime Minister on the strengthening of the State Administration for Renewable Income to re-export, transfer and deposit of foreign affairs; public publication 1757/TTg-KTTH October 31, 2012. 2013 by the Prime Minister for the operation of re-export, transfer and deposing of foreign affairs.

On the recommendation of the Chief Directorate General of Customs,

The Minister of Finance issued a regulatory of customs regulation of customs, inspection, customs oversight for certain types of re-export, export-to-export business goods and deposits; handling for the case of denial of receipt.

Item 1

GENERAL REGULATION

What? 1. The adjustment range

This message is about:

1. The procedure of confirming the business has export, import or advance activity, reexporting goods under regulation at a point of 1 Article 13 Digital Information. 05 /2014/TT-BCT January 27, 2014 of the Ministry of Commerce provides for the operating, re-export, reentry, re-entry, cargo transfer (the following call for a Digital Digital). 05 /2014/TT-BCT).

2. Customs procedure, inspection, customs supervision for certain types of re-export, export-to-export business goods, and from abroad into the foreign affairs warehouse for export to other countries across the border provinces, including:

a) The frozen foods of Annex III, the goods with a special consumption tax of Annex IV and the used goods of Annex V issued under the Digital Information 05 /2014/TT-BCT It ' s a re-export, a transfer.

b) The frozen foods of Annex III, the goods with the special consumption tax of Annex IV issued by the Digital Information 05 /2014/TT-BCT is brought from abroad to the external depot to wait for another move or have been a customs procedure in the form of a re-export business that will be sent to the foreign affairs warehouse waiting for a restarting procedure.

3. Processing for the case of the recipient of a record recipient on the delivery refusal.

What? 2. Subject applies

1. Vietnamese traders.

2. The external repository and the owner of the goods deposit.

3. Customs Enforcement, Customs Enforcement.

4. organizations, other individuals are involved.

What? 3. Verify that the business has export, import or advance activities, reexport the goods.

1. The merchant has a need to recommend the Ministry of Temporary Code of Commerce, re-export as stipulated at Article 13 Section 2 Chapter 2 Digital 05 /2014/TT-BCT then 1 sets of records recommend validation of export, import or advance, re-exporting goods directly or via post office to the Directorate General of Customs. Case file:

a) The proposed text confirming the business with export, import or advance activities, reexporting the goods to the General Customs General: 01 main;

b) Business registration certificates or business registration certificates: 01 screenshots.

2. During the 5-day period of work since the date of the business ' s recommended record, the Bureau of Customs inspects information on the data system, which has a confirmation text or an answer to the business in the event that does not meet the eligilist to be confirmed.

Item 2

CUSTOMS PROCEDURE, INSPECTION, CUSTOMS SUPERVISION FOR THE REEXPORTING OF RE-EXPORT BUSINESS

What? 4. Customs procedure for the re-export-re-export business goods

Customs procedure for some kind of reexporting of the regulatory reintegration business in this Smart is done in accordance with Article 41 of the Digital Information. 128 /2013/TT-BTC September 10, 2013, of the Minister of Finance regulations on customs procedure; inspection, customs oversight; export tax, import tax, and tax management on goods of exports, imports (the following call for a Digital Digital). 128 /2013/TT-BTC), Article 46 News Number 196 /2012/TT-BTC November 15, 2012, of the Minister of Finance regulations on electronic customs procedures for export goods, importation of commerce (after this call off as Digital), for export. 196 /2012/TT-BTC ) And Article 26 of the Digital 22 /2014/TT-BTC February 14, 2014, by the Minister of Finance to set the electronic customs procedure for export goods, import of trade (after this is called Digital Digital). 22 /2014/TT-BTC ). Some of the contents are specifically guided as follows:

1.

When the customs procedure is entering, in addition to the evidence such as for commercial imports, traders do:

a) Register the store of reexporting goods on the "other record" umbrella of the HQ/2012-NK sample customs affidavit issued with the Digital Information 15 /2012/TT-BTC February 8, 2012 by the Secretary of the Treasury for the issuing of the export of export goods, importation or the electronic customs affidavit issued by the Digital Information Board. 196 /2012/TT-BTC or just target information number 1.68-The notes, Annex II Digital 22 /2014/TT-BTC;

b) The export contract: Nb.01 signed by name, stamp confirmation of the customs affidavit;

When a temporary procedure is an audit customs officer, a passport for export contracts with an advance file, which records the number of hours of entry, signed the name, stamped the public on the export contract and paid the customs chief for the procedure to re-emerge.

Where there is a change in the export of goods export contracts, the trader must have informed the customs agency where the procedure is to be re-entered prior to the procedure of reexporting; the customs agency revoking the old export contract to cancel confirmation content, at the same time. confirmed on the new export contract and pay the customs chief for a restarting procedure.

c) Nblisters by regulation at Article 7 Digital 05 /2014/TT-BCT: 1 copy of the signed name, stamp confirmation of the customs affidavit;

d) Nblisters Certificate of Renewable Income code reissued issued by the Ministry of Commerce to the goods must have a regulatory re-entry license in the U.S. Digital Information 05 /2014/TT-BCT: 1 taken by name, stamped the confirmation of the customs affidavit and the main publication for the reference;

The filing of the Ministry of Commerce to the Ministry of Commerce in accordance with the provisions must be licensed by the Ministry of Commerce: 01 Main. In many cases, the Customs Administration, where the first temporary procedure is to do so, is to follow the direction of the General Customs.

2. Reexport customs records:

As a restarting procedure, in addition to such evidence as for commercial export goods, the customs officer must specifically declare a re-entry of a single-entry volume on the "accompanying magnetic" umbrella of the HQ/2012-XK prototype customs publication. Digital 15 /2012/TT-BTC February 8, 2012 by the Secretary of the Treasury for the issuing of the export of export goods, importation or the electronic customs affidavit issued by the Digital Information Board. 196 /2012/TT-BTC or enlist the No. 2.3 Information Index-The Number of Corresponding Re-export, Annex II. 22 /2014/TT-BTC.

3. Location as customs procedure:

The recycling business goods reexporting to the regulatory extent of this Smart must be a temporary customs procedure, re-export at the store-entry store; Renewable Goods are shipped through the prescribed stores at 3 Article 5 of this.

What? 5. Manager, customs oversight for the re-export-re-export-import business goods

1. The retention deadline:

a) The deadline for the goods of re-export business to re-export is allowed to save in Vietnam by regulation at paragraph 4 Article 11 of the Digital Protocol 187 /2013/NĐ-CP On November 20, 2013, the Government regulates the implementation of the Law of the Trade on International Merchandise Purchases and the activities of purchasing, selling, machinization and transit of goods with foreign countries.

b) The case of merchants who need to extend the duration of the retention in Vietnam is to submit a proposal to the Office of the Grocery Customs where the customs of the customs, the leader of the Customs and Customs Administration review, accept the sign, stamp out the Bureau on the offer's offer. and returned to the merchant for the procedure of reexporting; save the 01 customs records. The extension is done not more than 2 times per batch of re-export business shipments, each for no more than 30 days.

c) It is too long to be allowed to stay in Vietnam for a 15-day period since the end of the deadline is permitted to be stored in Vietnam (not allowed to re-export through another-entry window). The unreusable case is confiscated and processed by regulation; the case must be destroyed, the cost of destruction is required by the Department of Commerce's instructions on the management and use of the trader's funds. The export store is responsible for the maintenance and coordination of the Recycling Export Customs in the delivery, management, monitoring, and processing of over-time goods kept in Vietnam.

2. The storage location:

Re-re-entry business goods (including cases that have completed the procedure or have completed the procedure for re-export, pending execution) are allowed to remain in one of the following locations:

a) The area is subject to customs supervision at the store;

b) The domestic port (ICD) or the external depot at the entry or export door, unless the items are not submitted by provisions at paragraph 2 Article 25 of the Digital Protocol. 154 /2005/NĐ-CP;

c) The warehouse, the beach trader of the customs office of the customs office has been re-exported by the Ministry of Commerce (only applicable to frozen foods).

3. The window of entry, re-export:

The reentry-to-re-entry business goods are temporarily reintroduced, reintroduced through the stores, the regulatory point under regulation at paragraph 8 Article 11 of the Digital Protocol 187 /2013/NĐ-CP November 20, 2013 by the Government and the direction of the Ministry of Commerce.

4. The case needs to change the reexport store that has been written on the export bill that is done by regulation at paragraph 10 Article 61 Digital 128 /2013/TT-BTC.

5. Do not allow containers of containers throughout the course of freight from the entrance to the monitoring area of the customs agency, the reentry location of the store, the prescribed point of information.

The case required by the required transport required to change or divide the container to re-export, then the trader has the recommended text which states the reason, the real time begins and ends the change, split the container to reejacate; the bureau chief of the bureau. The view of the management of the sites that store goods is considered a decision if the goods, the means to meet the following conditions:

a) The goods are being kept at the specified locations at paragraph 2 This Article or the point of view; the location of the gathering, the inspection of goods exported at the border;

b) Container or freight vehicle must ensure the seal monitoring of customs; the case cannot seal the customs, then the Chief of the Department of the Administration of the Administration of the Customs Administration reappears in accordance with the appropriate customs supervision method. Well, the rules of the law.

c) Goods during the transfer to the container or other means of transport must be subject to the direct monitoring of customs and equipment, customs and customs surveillance vehicles.

6. The reproduced goods completed customs procedure must be fully assembled in the store area and re-export through the store in the eight-hour period of work since the row to the export door and confirmed by the Department Store confirmed on the Table of Table, If the trader has a proposal, the Bureau of the Bureau of the Bureau of the Bureau of the Bureau of Customs is considering the extension to be exported in the following days, but must be in the time of retention in Vietnam.

During the re-emergence period, the goods must be kept in the area of the store, including the site of the export of export goods recognised by the General Bureau of Customs, the local port area (ICD) or the foreign exchange area of the retract; Frozen foods are allowed to be stored at the warehouse, the area of the business in the re-export area has been recognized by the Ministry of Industry and issued a re-export business number.

7. Customs oversight for reexporting goods at another store:

a) Customs procedure, inspection, customs supervision for the goods has done the procedure for re-export customs, but is transported to another door to carry out the prescribed implementation at paragraph 4 Article 41 Digital. 128 /2013/TT-BTC or Article 46 Digital 196 /2012/TT-BTC or Article 33 Digital 22 /2014/TT-BTC;

b) The proposed trader is exported goods through a side door, the prescribed point of regulation at paragraph 3 This Article, following the reception of the record and export goods exported by the Customs Administration to re-export, the store of the Customs and Customs Administration. It ' s been responsible for the monitoring of the goods of reexporting through these locations.

8. The goods-based re-entry-adjusted business goods are not allowed to transfer domestic consumption. The case of a self-conscious transfer of domestic consumption is processed by the rule of law.

9. The liquidity procedure, tax refund, does not collect a redirect income-based reentry business in accordance with the guidelines at No. 128 /2013/TT-BTC In addition, the public liquidity office must be based on the Table of Table or Table of the Periodic Table Customs of the port customs issued to make liquidity, tax refund, no tax returns to the next-in-law-on-law. Tax.

10. Report Mode:

On the monthly 10-monthly period, the Bureau of Provincial Customs, the city of aggregation, reported the Bureau of the Bureau of the situation as the customs procedure for the business of re-exporting by the Bureau of Customs.

What? 6. Customs Administration for Renewable Income business reexport to foreign affairs warehouse, domestic port (ICD)

1. Goods specified at the point b 2 Article 1 This message has been a temporary, unrelled procedure that has only been sent to a foreign port or a domestic port due to the import of the Department of Immigration Customs. The actual examination of the procedure as a re-export procedure is performed at a foreign or domestic port operated by the Bureau of Immigration Customs (later known as foreign affairs depot or domestic port); Goods that have made the retracer procedures sent to foreign affairs. or domestic port at the export door.

2. Customs Administration for Renewable Income goods reexporting the external depot, inland port.

a) The responsibility of the trader:

1) After having a temporary or re-export customs procedure, if the goods are left in Vietnam, the trader has the text to submit the Customs Customs Bureau where the procedure is temporary, restarting the offer to be sent to the external repository or internal port. To wait for the procedure to resume or wait for the practice;

A.2) is responsible for preserving the commodity status during the retention period at the external repository, inland port;

A.3) Nbp 1 snapshot, publisher of the affidavit or the re-enacrove completed the customs procedure for the Customs Governing Customs Governing Customs or domestic port;

A.4) The case of cargo has been made to manually deposit the external deposit, the domestic port to wait for the procedure to re-emerge: When bringing goods from the external depot, the domestic port to the export door, the trader must be the reintroduction customs procedure before the procedure is made. Get out of the external warehouse, inland port.

b) The leader of the Department of Customs where the procedure is to import, re-export the confirmation (sign, seal off the public) on the proposed site and pay the business to make the procedure into the foreign affairs depot, the domestic port, and the observation of the customs records;

c) The customs department management of the customs department as customs procedure for the goods has been made-entering the entity as for goods from the domestic goods to the external warehouse in accordance with the guidelines at paragraph 2 Article 59 Digital 128 /2013/TT-BTC;

d) Customs for the customs of the cargo has been the temporary customs of the customs movement from the entry of the port to the external depot, the domestic port waiting for the procedure to re-emerge as a result of imported goods transferred to the store. The case of freight transfers from the external depot to the export of the export follows the instructions at the point of the fourth Article 10 of this article; from the domestic port to the export of the export made in accordance with this Article 7 Article 5.

The liquidity, the tax refund, no tax returns to the reintroduction of the reexport business to the external stock is made after the goods have made foreign exports.

Section 3

CUSTOMS PROCEDURE, INSPECTION, CUSTOMS SUPERVISION FOR GOODS OF TRANSFER OF GOODS AND SERVICES

What? 7. Customs procedure for the goods of shifting business

Customs procedure, inspection, customs supervision for the goods of the shifting business follow guidelines at Article 42 Digital Information 128 /2013/TT-BTC September 10, 2013 by the Minister of Finance.

What? 8. Testing, customs supervision for goods of transshipment travel through the Vietnamese store.

The case of the goods of export business shipped from export water to imported water, which had passed through Vietnam but did not enter the external depot, did not include the cargo hub at the ports of Vietnam, the inspection, surveillance and surveillance. Customs are as follows:

1. The responsibility of the trader:

Submit to the Customs Department where the import of imported 1 case files:

a) The text of the proposal to transform the goods according to sample 01 /CKHH issued this message;

b) The transfer business permit issued by the Ministry of Commerce to the goods must have a prescribed transfer license at No. 1 05 /2014/TT-BCT: The main one.

c) Contract purchase contracts; sales contract: 01 screenshots;

d) imported order: 01 screenshots;

Export of the cargo after the row boarded the ship: 1 (submitted to the customs authority as the export procedure).

2. The responsibility of the store Customs Administration:

a) Continue to receive a shipment profile of the imported goods; the test, the number of containers, the number of lead with the transfer profile. In the case of the Department of Commerce for a variety of shipments, the procedure as many times as the Federal Bureau of Customs, the Department of the Bureau of Customs does the use of a recalculated vote for each of the customs pursuits to the instructions of the General Department of Customs;

b) The validation of the import and signature, which stamped the public on the business ' s proposed work;

c) Monitoring and tracking the shipment of goods until coming out of Vietnam;

d) After the cargo quizzed by the vehicle, the customs officer overseeing at the store confirmed "The goods through the monitoring area" on the Text of the proposed transfer of goods (according to the number 01 /CKHH issued with this message);

The case of goods transferred through the store was different from the entry door but in the port area system of the provincial government's harbor monitoring site, the city after cargo entered the customs surveillance area at the export door, the company said. The monitoring customs confirmed "the cargo through the monitoring area" on the proposed text of the shipment of goods; the monitoring of freight goods from the entrance to the export door was made as for the provisions of the transfer of the store in accordance with Article 61. Number. 128 /2013/TT-BTC;

e) During inspection, monitoring if a shipment of transshipment has a sign of violation, the Federal Bureau of the Bureau of the Bureau of Customs Administration decides to examine the practice and process by regulation.

3. Sales of the export business must be exported from the territory of Vietnam within 30 days from the date the arrival of the store is completed by the Customs Administration, which checks the customs records or the actual examination of the goods.

Section 4

CUSTOMS PROCEDURE, INSPECTION, CUSTOMS SUPERVISION FOR THE MAIL TO THE EXTERNAL EXTERNAL REPOSITORY

What? 9. Customs procedure for goods brought from abroad into the external depot to wait for another move abroad.

1. The customs procedure for goods brought from abroad into the external depot to wait for another move made as for the goods taken from abroad into the foreign affairs depot and from the foreign affairs depot that launched abroad in the direction of Article 59 Digital News. 128 /2013/TT-BTC, Article 51 News Number 196 /2012/TT-BTC And Article 30 of the Digital 22 /2014/TT-BTC . In addition, at this Information Guide the addition is as follows:

a) When doing the procedure to enter the external repository, the customs officer must declare a re-entry code in the cell number 21, export of the HQ/2012-KNQ. 183 /2012/TT-BTC October 25, 2012 of the Minister of Finance or to direct information 1.38-The Certificate of Annex II Annex II Digital. 22 /2014/TT-BTC and file a photo, the main publication of the Certificate of Input Code, the reentry of the cargo group being sent to the external department of the Department of Commerce under the guidance of the Department of Commerce. 05 /2014/TT-BCT;

b) The foreign owner must submit a specific record of the name, the foreign repository address of the goods;

c) The merchant group code of the goods group is sent out of the external Department of Commerce by the Ministry of Commerce under the guidance at No. 05 /2014/TT-BCT was named in the department store of entry, export of foreign affairs to serve as a foreign service to the foreign affairs department for export, re-export to the border provinces.

2. The owner of the foreign affairs store, the owner responsible for handling and payment of the non-related genera involved in the handling of the damaged batches, too long term use of disposal to limit the impact on the environment and other types of goods in the inventory. The law. The foreign owner/owner must be responsible for the full payment of the costs associated with the handling, clearing of the environment; the destruction and other costs under the regulation at paragraph 4 Article 15 Digital. 05 /2014/TT-BCT.

3. Goods brought from overseas to the external depot must be examined in fact; the form, the level of inspection according to the regulation of risk management.

What? 10. Customs management for the goods put in, giving the external external warehouse

1. The specified goods at point b 2 Article 1 This is taken from foreign countries into the foreign repository to wait for another move only to be sent only at the management of the Department of the Bureau of the Bureau of Immigration or Exporter Customs.

2. The cargo deadline sends the external warehouse:

The cargo deadline sends the foreign entity repository implementation in accordance with the Customs Law and Digital Protocol. 154 /2005/NĐ-CP December 15, 2005.

3. Import door, export:

In terms of the export door, entry to the goods brought from abroad to the external repository to wait for another move: The application is similar to that of a re-export-driven re-entry business in accordance with this Article 3 Article 5.

4. Customs Monitoring:

a) The goods sent out of the customs archives should be subject to inspection, supervision of the customs agency during shipping time on Vietnamese territory and keeping in the foreign affairs warehouse in Vietnam;

b) The freight transport to the external repository in the other area of entry or transport from the external depot to the export door must be sealed off the customs; the delivery of the oversight duties between the store customs and customs management customs of the foreign affairs warehouse. Do the right thing, make sure that the goods are shipping in, out and stored at the external warehouse; the organization is monitoring, co-ordination of customs oversight, as stipulated to the income of a re-export business in the seven-Article 5. This and the management of customs management for export goods, import transfers of the General Department of Customs;

c) The owner (the foreign minister in the case of authorized owners) is responsible for the right to transport the right route, time, the store registered with the customs authority and the preservation of the principle of goods, customs of customs; the camera system must circulate. keep images associated with the shipment when shipping comes in, giving the external warehouse on a six-month period for the customs authority to inspect when needed; image data can be stored in the system or computer drives;

d) The monitoring of shipping goods from the store entry to the external depot and from the external depot to the export door is currently guided in accordance with Article 59, Article 61 News 128 /2013/TT-BTC . The proposed business case is exported goods through the side door, the prescribed point in accordance with paragraph 8 Article 11 of the Digital Protocol. 187 /2013/NĐ-CP November 20, 2013 by the Government and guidelines of the Ministry of Commerce, following the reception of the export and export goods exported by the Bureau of Foreign Affairs Management Customs, the Department of the Department of Defense Customs is responsible for monitoring the reissued goods through the Ministry of Commerce. these locations.

5. Goods from the external warehouse that put out the store to export overseas must be made out of export within 15 days from the date of the export, which is more than 15 days but has not yet been exported if the customs officer has the offer document, which is led to the Naval Detail. The export store confirmed and merchandise left in the era of the external deposit, the Bureau of the Bureau of the Bureau of the Bureau of the Bureau of the Customs Office notified the Bureau of the Customs Administration on the state of goods that sent the goods to the repository and monitored the cargo until the end of the day. It ' s actually done; it ' s a very limited case of goods, but it ' s not exported, but it ' s not exported, and the Department of Customs is going to give the shipment to the branch. The Customs Administration of the Customs Department to conduct processing as for the goods that stagnate beyond the exception of the external repository; the case must be destroyed, the cost of destruction is required by the Department of Commerce's guidance on the management and use of the fund's funds. Business.

6. Test mode, report:

a) periodically 10 months later, the foreign owner must report the Department of the Provincial Customs, the city that manages the foreign affairs warehouse on the foreign goods situation into the foreign affairs department to wait for another country (according to the number 02 /BC/KNQ). The Bureau of Customs, the city aggregate of the cargo figures, sent the Customs Department and reported the Bureau of Customs on the 15th of the month.

b) Monthly, the Customs Administration manages the inspection department, assessing the state of goods to the external deposit.

Section 5

TREATMENT FOR THE DENIAL OF GOODS

What? 11. Rereceiving the goods

1. The recipient of a record on the invoice is denied receiving in the following cases:

a) The cases of goods do not conform to the contract purchase contract under the regulation at Article 39 Commercial Law;

b) The goods are not suitable for the lease of the foreign affairs store or the deposer does not make the correct terms specified in the foreign exchange lease.

2. The rejection of the receipt must be made before the time of registration of the application of the entry or the admission of goods, export of the foreign affairs.

3. Do not acknowledge the denial of the goods to the goods with signs of violation of the law.

4. The case of a customs agency that identifies the goods issued by the recipient on the basis of rejection as smuggling goods, that commodity is treated as for smuggling goods.

What? 12. Handled rejection of goods

1. When a non-recipient of the deposer does correct the content of the purchase contract or the foreign lease lease contract if the recipient refuses to receive the order, the filing for the department customs authority includes:

a) The text of the notification of rejection of the order, which states the reason to reject and propose a processing (reissue, destruction or confiscation, sale of the auction);

b) Evidence from the proof that the sentry does not perform the right content of the purchase contract or the lease of the external repository;

c) The text message and the submit recommendation of the sentry (if any).

The case of the seniers sent the wrong address, the recipient with the text message refused to receive the customs authority.

2. The location of the notification refuses to accept:

a) The case of the cargo that is under inspection, customs supervision at the store, the recipient informed the store of the store,

b) The case of the goods transported to the external depot, the recipient informed the Customs Administration of the Customs Exposition.

3. The recipient ' s recommended file base, the Store Customs, or the Customs Administration of the Customs Department in coordination with the Customs Control Team of the entire shipment to conduct the classification, handling instructions at paragraph 4 of this.

4. Classification, process.

The classification, handling of goods written by the recipient on the receipt refused to receive the instructions in the direction of the Information. 15 /2014/TT-BTC January 27/01/2014 of the Minister of Finance for the handling of goods deposited in the customs surveillance area. In addition, there are several additional tutorial content as follows:

a) A case of reintroduction: A recipient's recommended record base, the store of the store customs or the Department's Department of the Customs Administration overseeing the food goods from Vietnam right at the entry door;

b) For the destroy treatment case: the Provincial Customs Service, the city of the destruction organization. The cost of destruction is extracted from the recipient ' s fund money or by the owner of the foreign affairs store;

c) The case of confiscation, sale of liquoration: Bureau of the Customs of the Province, the city making its decision to confiscate and organize the sale of liquers. The entire proceeds from the sale, after having subtracted the prescribed expenses must be filed into the state budget.

Section 6

THE ORGANIZATION.

What? 13.

This investment has been in effect since August 30, 2014 and the repeal of the Digital Notice. 59 /2013/TT-BTC May 8, 2013, of the Minister of Finance to guide customs, inspection, customs oversight for certain types of re-export, export-to-export business, transfer and deposit.

What? 14. The transition clause

1. The employment of customs for the business of frozen food-frozen food shipments has been granted a Certificate of Registered Refrigeration. 05 /2014/TT-BCT January 27, 2014 of the Ministry of Commerce regulations on re-entry, re-entry, cargo transfer.

2. For shipments of the range of adjustments at this message from abroad to the Vietnamese mouth or have been put in place, but have not yet given the external warehouse or have been a temporary but unrelapable procedure before this date is effective. is applied to the management policy, customs procedure, inspection, customs supervision in the direction of this Information.

What? 15. Organization to execute

1. General Secretary General of the General Customs at the Regulation at this Smart Guide to the United States Customs Guide.

2. In the course of this announcement, if there is an entanging, customs agency, the operator of the customs report, the specific reflection on the Ministry of Finance (Customs General) to be considered, the direction of the resolution ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan