Circular 22/2014/tt-Btc: Regulation Of Electronic Customs Procedures For Cargo Export And Import Trade.

Original Language Title: Thông tư 22/2014/TT-BTC: Quy định thủ tục hải quan điện tử đối với hàng hóa xuất khẩu, nhập khẩu thương mại.

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FINANCE MINISTRY
Number: 22 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, February 14, 2014


IT ' S SMART

Electronic customs procedure regulation

Export goods, import and export. -

_________________

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;

The Digital Exchange Act. 51 /2005/QH11 November 29, 2005 and the execs were directed;

Export Tax Law Base, Import No. 45 /2005/QH11 June 14, 2005 and the execs were directed;

Tax Management Base 78 /2006/QH10 November 29, 2006; Amendment law, which complements some of the provisions of the Digital Tax Management Law 21 /2012/QH13 November 20, 2012;

Number of Commerce Rules. 36 /2005/QH11 June 14, 2005 and the execs were directed;

Investment Law Base 59 /2005/QH11 November 29, 2005 and the execs were directed;

Base of Protocol 87 /2012/NĐ-CP 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 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

On the recommendation of the Chief Directorate General of Customs,

The Minister of Finance issued a motion of regulation of electronic customs for export goods, importing trade.

Chapter I

GENERAL GUIDELINES

What? 1. The adjustment range

1. This information regulates the electronic customs procedure for:

a) Goods exported, imported under contract purchase contract;

b) Goods exported, imported to carry out a macho contract with foreign traders;

c) Goods exported, imported in the type of raw materials to produce export goods;

d) export goods, imports of the manufacturing business;

Exporting goods, importing to carry out the investment project;

e) Business goods in the mode of re-entry;

f) Goods exported, imported in place;

g) Goods exported but returned;

h) Goods imported but returned to pay;

i) The cargo is subject to customs supervision;

l) The export of export, importation of the business is applied to the priority regime in the field of state management of customs;

l) Goods put in, give the extras.

2. Electronic customs procedures for export goods, trade imports are made in accordance with the regulation at this Smart, and the existing regulations regarding exports, importing trade goods in this case of this information are unregulated.

What? 2. Subject applies

1. Organization, the individual who applies the electronic customs procedure to carry out exports, imports of commercial goods.

2. Customs Enforcement, Customs Enforcement.

3. The other agency of the State in coordinating state management of customs.

What? 3. Explain the term

In this Information, the words below are understood as follows:

1. The "Liberation" is a conditional form of information, whereby the Customs agency allows the goods to be in the process of making the procedure under the authority of the customs operator.

2. "The goods through the customs monitoring area" are export goods, imported goods that have been brought in or taken out of the areas: road doors, international contact railway station, international seaport, international river port, international civil aviation port, and international airports, " the report said. The inland port (ICD), the foreign port, the tax depot, the CFS depot (English is the Container Freight Station), customs incentives, manufacturing zones, manufacturing enterprises, international post offices, and other active sites. Other customs, according to the law.

What? 4. Electronic Customs.

1. The export of exports, trade imports including foreign traders who are not present in Vietnam have been issued certificates of export rights, the right to import goods under the rule of law.

2. The organization is exported by the owner, importing the trust.

3. Customs is a customs procedure.

What? 5. Use the numerus signature in the electronic customs procedure.

1. The numerical signature used in the electronic customs procedure of the customs chief must satisfy the following conditions:

a) Is the number of digits corresponding to the number certificate that is provided by the Organization for Public Signature Service or the Organization for the Service of the Foreign Signatures Certification in accordance with the provisions of the decree. 170 /2013/NĐ-CP offers;

b) The organization that provides the number of signature signature services stated at the point a 1 This must be in the list of the Organization for Alphabetiated Certification Services that has been confirmed by the Customs Agency compatible with the Customs and Customs Data Processing System. Customs portal (address: http://www.customs.gov.vn).

2. Before using the digit signature to perform the electronic customs procedure, the customs officer must register the number signature with the Customs authority.

The case of the operator who implors the procedure of electronic customs through agents as customs or export trustees, importers of customs or trustees must use the agent's registration and registration accounts. Customs or trusts.

3. The customs officer must register the amendment, add the number signature information to the Customs authority in the following cases: the registered information has a change, the number of certificates, changes the pair, suspend the number.

4. Subscriptions, modification, addition or cancelation of registered digital signature information with the Customs agency implemented in accordance with the Appendix I issued with this message.

5. The registered number signature of the customs operator is used for the implementation of the electronic customs procedure on the nationwide scope.

What? 6. Customs and Customs Data Processing System

1. The Customs Agency is responsible for the organization of construction, management, operation and exploitation using the Customs Electronic Data Processing System (System).

2. The agencies, organizations, individuals within the scope of the jurisdiction are responsible for providing, exchanging information relating to exporting, importing goods with the Customs authority through the System by the rules of the existing law.

3. The subjects are accessed and exchanged information with the System:

a) Customs and Customs;

b) the customs officer;

c) The organization providing increased value services has been recognized by the Customs authority;

d) State management agencies are involved in licensing, specialized management for export, import, and export operations;

The credit organization has signed the tax collection agreement, the fee and other revenues of the state budget in relation to export operations, imported with the General Bureau of Customs; credit organizations or other organizations operating under the provisions of the Law of Organizational Institutions. The credit for preserving the amount of tax money must be submitted to the customs chief;

e) Warehouse service business organizations;

g) The individuals, other organizations according to the decision of the General Bureau of Customs.

4. System access level:

The object stipulated at paragraph 3 This is accessed by the Customs System.

Access to the System must ensure a state secret, the information secret of the object as the customs procedure under the rule of law.

5. Upon the implementation of the electronic customs procedure, the customs officer must meet the following conditions:

a) Register for a connection with the System to be granted an access account and connection information. When there is a change, the addition or cancelation of the registration information, the operator of the customs must be notified in time to the Customs agency. The registration, modification, addition, or cancelation of the registration information performed in accordance with the Appendix I issued with this message;

b) The full site of technical infrastructure in electronic trading activities ensures that the declaration, transmission, receive, store information upon access and exchange of information with the System; use of the e-mining software provided by the Customs agency (if possible). have) or e-mining software that has been validated by the Customs Agency compatible with the System and the appropriate service requirements of the Customs agency;

c) Customs operators are trained through regulatory training facilities at Article 6 of the number of local media. 80 /2011/TT-BTC 09/6/2011 of the Ministry of Finance Guide to Decree 14 /2011/NĐ-CP February 16, 2011 the Government provides for the registration and operation conditions of the customs agent and is capable of successfully using the avionics system.

d) In the case of failing to meet the conditions stated at the point a, point b, point c paragraph 5 This, the operator must perform the procedure of electronic customs through the agent as customs procedure.

What? 7. Electronic Customs Age

1. For export goods, the opening of the customs was carried out after a full-set of goods at the site by the operator of the customs and the slowest of 8 hours before the arrival of the transit vehicle.

2. For imported goods, the opening of the customs is made before the goods to the store or in the 30-day period since the cargo date to the store.

The day of cargo to the store for the transport case is the date of the mark on the seal of the Customs agency that closes the commodity release (or the invoice map) chemo ) imports at the loading dock in the entry of the entry vehicle (seaway, air line, rail) or date of the transport of the transport vehicle through the outlet or the transport monitor (river road, road). In the case of electronic customs entry, the date of goods to the store is carried out by the regulation of electronic customs procedures for the transport vehicle.

Chapter II

CUSTOMS PROCEDURE FOR EXPORTING GOODS,

IMPORT BY CONTRACT PURCHASE CONTRACT

What? 8. Electronic customs records

1. Customs records include:

a) customs statement (electronic form).

In the event of a program to be published, submitted a license by the requirements of the competent authorities, the electronic customs department printed out paper in the form of the export of the exported goods, the Journal of the goods imported by Annex III issued to this message.

b) The testimonies accompanying the affidavit (electronic form or paper text): as defined at Article 22 Customs Law.

2. The case must submit to the Customs authority over the case of a case audit or case check and test of the actual cargo practice in accordance with the guidelines at Article 12 Digital Information. 128 /2013/TT-BTC September 10, 2013 by the Ministry of Finance guidelines for customs procedure; inspection, customs supervision; export tax, import tax, and tax management on goods of exports, imports (Private Information, Customs and Customs). 128 /2013/TT-BTC), The customs papers are used in electronic form.

What? 9. Subscription in advance of export of export, import

1. Before conducting customs, the customs officer must register with the Customs Service for information related to export goods, importing according to the specified information standards at point 2 Appendix II accompanied by this Information.

2. The pre-registration information has a value used and is stored on a maximum system of 7 days from the time of pre-registration or the time of final repairs.

3. The customs officer is self-fixing the pre-registered information on the System and does not limit the number of repairs.

What? 10.

1. After registering in advance of export of export, import, customs officers receiving feedback from the System for customs implementation.

The operators of the customs control the feedback content from the System and are accountable to the law when using feedback from the customs system.

2. The export management policy, import and tax policy applicable to export goods, imports came into effect at the time the Customs agency accepted the registration of the customs testimony of the customs affidavit, except for the case of the prescribed law. Different.

3. Customs and Customs:

a) A customs affidavit opening up to 50 lines. In case of a shipment of over 50 lines, the customs officer must declare on multiple declarers;

b) The goods exported, imported in different types of shapes in the export of exported goods, imported differently according to each of the respective types;

c) A customs affidavit indicating a single invoice;

d) exported goods, imports of non-taxable object, tax-exempt, tax relief from regulation, when the customs of the customs of the exempt portfolio; code-free, tax cuts, non-taxable, and amount of rent are reduced;

The affidavit says the sale of the price and submitted it to the Customs Agency as defined at the No. 30 /2008/QĐ-BTC May 21, 2008 and 182 /2012/TT-BTC October 25, 2012. In case the affidavit states that the goods are eligible to apply the method of dealing with the transaction price, and at the same time that the information on the sale of the goods imported and the automatic system to calculate the value of the customs, the customs of the customs, the customs of the customs, the customs of the customs. to declare and file a price.

4. The responsibility of the customs affidavit while receiving the response information of the Customs agency through the System:

a) The field of recognition of the flow of the resulting parlout is the 1 (green) flow, the officer of the customs officers who perform the procedure for the regulation of goods by regulation at these Articles 17;

b) The field of recognition of the flow result notice is the flow of 2 (gold), the officer of the customs execution, submitted to the full Customs agency the following evidence under the customs records:

b1) The case after the inspection of the customs agency records accepted the information, the customs officer made the procedure for the customs of the goods according to regulation at these Articles 17;

b2) The case of a case check if not in accordance with the declaration, the Customs agency asks for the revisions of the amendment, the addition of the customs records, the naval affidavit that implements the direction of the Customs agency. The period of the year (05) dates from the date of the customs of the Customs to the request and remains in the statute of limitations that customs officers do not perform revisions, supplements, processed by law;

b3) The Customs Agency case requires the export of the goods to test the actual, the customs affidavit stated by the stipulation at the point of paragraph 4 This.

c) The case of receiving a distributed result message is the flow of 3 (red), the operator of the program, file all the evidence from the customs records and the export of the goods to the Customs Service:

c1) The case after the inspection of the customs agency for the customs, the operator of the customs of the procedure for the customs of goods by regulation at these Articles 17;

c2) The case of the actual examination of the goods if not in accordance with the declaration, the Customs agency requests for the revising of the amendment, the addition of the customs records made by regulation at b.2 paragraph 4 This.

5. The case of a shipment must be opened on multiple declarers (except for a multiple sheet of testimony against a shipment of over 50 lines), the main original evidence is attached to a customs affidavit, for the remaining newspapers in this shipment, the accompanying certificate. The customs statement used for the photograph was used, and it was written on the "main map that is included in the digital circulation ..., the day ..."

What? 11. Fix the affidavit, declare customs records

1. Except for the specified information only at point 3 Annex II issued with this message, the officer of the customs is repaired, which adds the information indicators of the electronic customs affidavit in the following cases:

a) Fix the information, opening the customs records after the Periodic Discharge System but the goods are not yet adopted, the treatment (if any) execute the current regulation;

b) Correction of the information, opening of the customs records after the goods were passed and over the 60-day period, since the customs testimony but before the Customs body made the tax check, the tax inspector at the taxpayer ' s headquarters in response. full of the following conditions:

b1) The error of the customs testimony filed by the taxpayer, the self-discovered customs affidavit, declared to the Customs authority;

b2) Customs person, the taxpayer must have sufficient proof base and Customs authority to have sufficient basis, inspection conditions, determination of the honesty, accuracy, and rationally of the addition;

b3) The addition of the addition does not affect the adoption of the export of export goods, importing to the additional batch of goods.

c) The case of the addition of customs records after 60 days of customs testimony but prior to the Customs Administration's implementation of the tax test, the tax inspector at the taxpayer ' s headquarters, the Chief of the Department considered for additional testimony and regulatory sanctions.

2. The procedure to repair the affidavit, opening customs records

a)

A1) The case of the repair of the affidavit, the addition of the specified customs records at the point of paragraph 1 This is the operator of the customs declaration of the repair content, complements on the System and the appearance/filing of the customs records (if any);

A2) The case adds a specified customs profile at point b, point c 1 This Article: customs of customs making additional information sung by criteria and standard format on the System simultaneously filing additional declarable statements (model 01 /KBS/2014) Appendix III issued this message: 01 main copies) and related evidence and implementation in accordance with the direction of the Customs agency.

b)

b1) Continue to receive the repair case, add;

b2) The full calculation, the exact of the modification record, adds and announces the results of the test results to the operator of the customs through the System;

b3) Save the evidence from the operator submitted;

b4) To announce the results of the repair case examination, additional in the following deadline:

b4.1) In the period of eight (08) hours of work since receiving information or records (if applicable) for the specified case at the point of 1 This Article;

b4.2) During the year (05) days of work since receiving information or records (if any) for the specified case at point b, point c 1 This is.

3. Authority for the repair of the affidavit, opening of the customs records: The bureau chief Bureau of Customs where the registry is registered.

What? 12. Abort customs

1. The cases of cancelation:

a) Overtime fifteen days from the date of the declaration of the affidavit, the goods are exempt from actual checks but no imports to the entry door or exports have not yet entered the monitoring area of the Customs authority;

b) It is too long for fifteen days from the date of registration of the affidavit that the customs officer did not export the customs records in the event of a customs record for the customs of the Customs examination directly;

c) It is too long for fifteen days from the date of registration of the affidavit that the customs officer has not yet published export goods, the importation must be practical examination for the Customs inspection;

d) The cases of cancelation at the request of the customs affidavit:

d1) The electronic customs affidavit was registered but not yet approved due to the incident system which must be transferred to the customs procedure by manual method;

d2) Opening several times for the same export shipment, imported (the declaration of the affidavit);

d3) The export of exported goods already has goods taken into the customs monitoring area but does not export the goods;

d4) The registry of the registered customs is not the correct type of export goods, imported before the time of the actual examination of the goods or before the shipment of the customs monitoring area (excluding export goods, imports at the site exempt from the actual inventory). ();

d5) The declaration of the customs customs unit.

2. The procedure of cancelation

a)

There must be an annulled text (in accordance with the number 2 /HTK/2014 Appendix III issued this message) sent to the Customs Service where the letter log was published: 01 main copies.

b)

b1) At least 15 days from the expiration date of the testimony to the specified declares at point a, point b and point of paragraph 1 This is that the operator does not have the text to cancel the affidavit, the Customs agency does the inspection, requesting the operator. solved (if necessary) by writing before the release of the affidavit and the response to the customs operator;

b2) Take over the decree of the decree;

b3) The customs union is assigned to carry out the examination of the reason, condition, and information of the proposed declaration on the System; the proposal of the Chief of Approval before the implementation of the declaration of the declaration on the system.

3. The Secretary of the Customs Department where the affidavit is considering the decision to cancel the registered customs statement at this one.

What? 13. Continue, check, register, distribute customs and customs.

1. The reception, inspection, registration, distribution of customs papers is automatically implemented through the System.

2. The automated system examines the registration conditions of the affidavit, including:

a) The business is not in the following states: to be imposed on the coercated procedure as customs procedure, dissolution, bankruptcy, recovery of corporate registration certificates, cessation of activity, suspended operation, disappearance;

b) Control the full report information on the affidavit.

3. The case does not accept the customs affidavit, the customs agency through the Content Information Information Information System sent to the operator of the reopening of the report.

4. The accepted declaration of information is accepted, the System automatically provides customs and flows according to one of the following forms:

a) Accept of the declaration of the declaration of the electronic customs of the electronic customs, exempts the profile and immunization of the actual inventory (1-green);

b) Request to be published, filed a certificate from the customs records for inspection (2-yellow flow). Examination of the certificate from the certificate in paragraph 1 and paragraph 3 Article 14 of this.

c) Request for the program, the filing of the customs and customs records for inspection (3-red stream). The inspection is carried out by regulation at this Article 14.

What? 14. Check the customs records and test of actual cargo in the process of making customs procedures.

1. Customs Profile

a) The test form: examination of the electronic customs clearance information on the System, examination of the certificate from paper;

b) The responsibility of the customs office:

b1) Take, check out the certificate from the publisher of the customs affidavit, file and update the test results to the System;

b2) Except for registered categories (if any);

b3) The result of a certificate of evidence from a paper from the electronic customs records that perform one of the following work:

b3.1) For the related shipment: executed by regulation at the point b paragraph 2 Article 17 This message;

b3.2) For a shipment of the "Warranty Order" or "Release": executed by regulation at Article 15 or Article 16 of this article;

b3.3) For the shipment to test the practice of goods, then transfer the case to the actual examination of the actual test of the goods;

B3.4) For a shipment to process the breach, transfer the case to the breach processing department for a prescribed solution.

2. Food testing of goods

a) The form of examination: due to the direct customs enforcement of the manual or by tools, machinery, engineering equipment, or by other means of other means;

b) The level of inspection: immunity, check out a shipment, check the entire shipment;

c) The authority to decide the form, level of examination: Chief of the Customs Governing Customs where the declaration of the affidavit determines the current regulation of risk management. During the customs procedure for the export shipment, importing, based on the actual situation of the shipment and the information collected, the Chief Bureau of the Customs Bureau where the affidavit decided to change the form, the level of inspection decided before. That ' s responsible for changing the decision-making, the level of testing.

d) The responsibility of the customs civil service carried out the inspection of the commodity reality:

d1) The actual test of the goods, updates the test results to the System;

d2) The result of the actual test of the actual cargo execution one of the following work:

d2.1) For the related shipment shipment: executed by regulation at point b 2 Article 17 This message;

d2.2) For the shipment of the "Warranty Order" or "Release of the goods": executed by regulation at Article 15 or Article 16 of this Information;

d2.3) For the required shipment to continue other procedures: file transfer to other transaction seers by regulation.

3. Content inspection of customs records and actual examination of the commodity in the process of customs procedure: executed by regulation at Article 16 of the customs. 128 /2013/TT-BTC September 10, 2013, of the Ministry of Finance.

What? 15. Bring the line to the

1. The conditions, conditions, places of order for the preservation, handling the test results of the specialized agencies, the responsibility of the customs affidavit, the responsibility of the Customs agency to be carried out under the regulation at Article 27 News. 128 /2013/TT-BTC.

2. The procedure for preservation of

a) The customs officer has the written offer to give the order to the Department of Customs, where the affidavit is filed;

b) The chief minister of the Customs Department where the declaration of the affidavit allows for the order to be brought back to the preservation. The decision to allow for the shipment of protection is present at the "Directive of Customs" section on the Import of Import goods;

c) The civil service assigned to the Department of Customs in the registration of the affidavit perform the printing, stamp stamp, sign, closing the public on the top right corner of the first page of the first page, the import of imported goods (except for the details of each line). is approved for the order of preservation, delivered to the customs operator to continue the procedures (if any).

3. After the test results of the specialized management agencies, the information of the goods is carried out by regulation at Article 17 of this.

What? 16.

1. The operator offers a release of the shipment of goods allowed for export, import but not yet sufficient basis determines the exact number of taxes required to submit in the cases: the goods wait for the results of the monitoring; analysis, classification; the delay of determining the value of the value Tax.

2. The procedure for release

a) The responsibility of the customs affidavit:

A1) The release of the offer for the release of the release on the Customs Department sent to the Customs agency through the System;

A2) Make bail on the amount of self-declared tax, self-calculation tax;

A3) After the agency ' s announcement of the results of determining the valuation, regulations, classification, tax numbers must submit, the operator of the customs implementation of the addition of information on the System, sent to the Customs agency, paying taxes and slow money filed under the current regulation. Go.

b) The responsibility of the Customs authority:

b1) The automatic system examining the conditions, the decision to release the line and the response to the customs chief. The civil service assigned to the Customs Division where the registration of the affidavit made the printing, which stamped the confirmation, signed, stamped the public on the top right corner of the first page of the first page, the import of imported goods (except for the details of each line). approval of the release of the shipment, hand over the customs officer to continue the procedures (if any);

b2) The base results determined by definition of value, classification, classification, Customs and Customs, where the declaration of the declaration determines the exact number of taxes required to be filed, written in writing to the customs officer.

What? 17. commodity information

1. The cases are carried out by the prescribed goods at paragraph 1 Article 29. 128 /2013/TT-BTC.

2. Decided commodity information

a) The case of the affidavit is assigned to the 1 (green), the automatic system examining the completion of the obligation on taxes and the informed decision. For imports, oversight officials belong to the Customs Agency where the affidavit or the Customs Department where the cargo cargo goes (in the case of combined transport) carrying out the printing, stamp stamp stamp, sign, closing the public on the top corner. to the right of the first page of the first page of the import of imported goods (except for the details of each line) has been approved, assigned to the customs operator to continue the procedures (if any);

b) The case of the affidavit is split 2 (gold), flow 3 (red), if the test results are consistent, the customs officer updates the test results to the System. The automated system examines the completion of the tax obligation and the information decision. The civil service is assigned to the Customs Department where the registration of the affidavit does print, stamp confirmation, sign, seal the public on the top right corner of the first page of the publication of the export of export goods, the Department of import imported (except for details) Line in line) has been approved by the line of information, delivered to the customs officer to continue the procedures (if any).

For the states stating at the point a, point b this paragraph, if the System does not automatically examine the completion of the tax obligation, the executive has the responsibility to examine the information about tax payment, fees (if available) and determine the completion of the obligation. Tax.

What? 18. Tax count

1. The rate of tax calculated by regulation at paragraph 3 Article 7 Digital Protocol 87 /2010/NĐ-CP August 13, 2010.

2. The Directorate General of Customs performs updating the tax rate into the System.

What? 19. The tax money bail must submit

1. Form, content, bail conditions, tracking, regulatory processing processing by regulation at paragraph 1, paragraph 2 Article 21 Digital Information 128 /2013/TT-BTC September 10, 2013, of the Ministry of Finance.

2. Head of bail

a) For the form of privacy:

A1) Provides bail information:

A1.1) The case of the bail-level Organization has signed a tax collection coordination agreement with the Customs General, the organization for the bail of the Secretary of State for the Customs Administration through the Customs Portal.

A1.2) The customs officer submitted the bail itself (according to Model 19 /TBLR/2013 Appendix III issued with Digital) 128 /2013/TT-BTC October 10, 2013 of the Ministry of Finance) to the Customs Service in the event of the Organization of the Secretaries of the Guarantee not to sign the tax collection coordination agreement with the General Customs Administration.

A2) Opening private bail information on the customs affidavit: the customs officer in charge of full testimony, exactly the information on the customs sheet;

A3) The Customs Enforcement Agency for the application of the affidavit:

a3.1) Check out the bail conditions in the event of the Contracting Mail Organization of unsigned tax collection coordination agreement with Customs General; update the bail information to the General Customs Administration's database in case of acceptance of bail (the Customs Administration). and the System of Acceptance); the written notice to the taxpayer about refusing to apply bail in the case of not responding to bail conditions; written exchange with the bail organization to verify in the case of suspicion of honesty. of the Secretary of State;

a3.2) Track, handle the regulation by regulation at a d point 3 Article 21 Digital Digital. 128 /2013/TT-BTC September 10, 2013, of the Ministry of Finance.

System:

A4.1) Automated bail conditions in the event of the Contracting Mail Organization that signed the tax collection coordination agreement with the General Customs Administration. If you have enough to do it, you'll be able to do this on a 4.2% this. The case is not eligible for bail, informing the operator of the non-approval of its own bail.

A4.2) Automated the information on the bail message that has been updated to the System with the bail information on the affidavit.

The case of information on the bail message is consistent with the information about the bail on the customs and the amount of bail greater than or by the amount of tax must submit: The system accepts the registration of the affidavit and the information or the release of the goods.

The case of information on the bail message is not consistent with the information about the bail on the affidavit, or the amount of bail less than the amount of tax payable: The system refuses to register the affidavit, inform the operator to declare bail or bail information. replacement with the appropriate new bail or alter the form of another tax filing.

a4.3) Identitiate the filing deadline under the bail deadline but not too long specified at paragraph 3 Article 42 The amended Tax Management Law, complements at paragraph 11 Article 1 Amendment Law, adds some of the provisions of the Tax Management Law No. 21 /2012/QH13.

b) For general form of bail:

b1) Customs person:

b1.1) There is a text to the Customs Customs where the application register is generally conserved for imported goods prior to the procedure for export, import (according to Form 20 /ĐBLC/2013 Appendix III issued with Digital) 128 /2013/TT-BTC September 10, 2013 of the Ministry of Finance);

b1.2) Nlisters general bail for the Customs agency (according to Form 21 /BBLC/2013 Annex III issued with Digital Information) 128 /2013/TT-BTC September 10, 2013, of the Ministry of Finance. In the case of the Organization of the Secretaries of State that signed the tax collection agreement with the Customs General, the bail organization sent the Secretary to the Customs Administration through the Customs Portal.

b1.3) The full declaration of general bail on the customs statement in the event of the approval of the Customs authority.

b2) The Customs Enforcement in the registration of the affidavit examines the conditions of bail:

b2.1) Update the general bail information to the Bureau of Customs General data in case of acceptance of the bail mail;

b2.2) The written notice to the taxpayer about refusing to apply bail in the case of failing to meet the bail conditions;

b2.3) A written exchange with a bail organization to verify in the case of suspicion of the Secretary's honesty.

b3) System:

b3.1) Automated automatically, which shows the information on the bail mail that has been updated to the System with the bail information on the affidavit:

The case of information on the general secretary is consistent with the information about the bail on the customs sheet and the general public bail balance or by the amount of tax must submit: The system accepts the registration of the affidavit and the information or the release of the goods.

The case of information on the general secretary general does not conform to common bail information on the affidavit, or the general bail balance is less than the amount of tax paid: The system refuses to register the affidavit, inform the operator to redeclare the information. bail, or file tax of the affidavit used general bail to restore the bail balance, or replace the appropriate new general bail, or change the form of another tax filing.

b3.2) automatically subtract and restore the amount of bail corresponding to the number of taxes submitted.

b4) The case of receiving a written guarantee credit statement that offers to stop using general bail (unequal): The Customs agency when receiving a written offer to stop the general bail of the credit card organization stops the use of the general bail. with tax money conditions, slow money filing, fines (if any) of the newspapers that have used that general bail have been submitted enough to the state budget.

What? 20. Tax collection to information export goods, import and export

1. For a customs affidavit, the taxpayer is used one of the following forms of tax filing: cash, transfer.

2. Locate of tax: Impleminable practices at Article 22 Digital 128 /2013/TT-BTC September 10, 2013, of the Ministry of Finance.

3. Tax collection procedure:

a) The operator of the customs tax in the current regulation;

b) The Customs Office updates the tax collection information into the System;

c) The automatic system of testing, which object to tax filing information on customs records with tax filing information has been updated to the System:

c1) The case of tax numbers filed in each tax sharper or greater than the number of taxes must submit: The Information Acceptance System. The amount of money submitted (if any) is done in accordance with the regulation;

c2) The case of tax numbers filed in individual tax sharper than the tax number must submit: The system does not accept shipment information in the event of tax filing immediately.

4. The case of a business that is being imposed on a forced stop to customs the customs procedure, but in doing the payment of the tax money, the fines of the state budget, the timing of the forced dissolution will come into effect the next day.

What? 21. Electronic license check

1. Range applies:

Electronic licenses are issued by the ministries, which exchange electronic data with the General Administration through the customs and the mechanism of a national door.

2. Electronic license checkbook:

The automatic system checks, the passport information is on the customs clearance with the electronic license information provided by the ministries, the Department on the System:

a) The case of declaration information is consistent with the license information on the System: the system acceptance of the declaration information;

b) The case of declaration information is not consistent with the license information on the System: the notification system for the operator of the customs publication to the Customs Service directly.

Chapter III

CUSTOMS PROCEDURE FOR OTHER CASES

What? 22. Customs procedure for export goods, imports to carry out a macho contract with foreign traders in the country.

1. General Regulation

a) Policy, management regime, samples from printed electronics, paper-based paper records, submitted when required by the Customs agency for export goods, imported to carry out a contract for the public contract with the foreign trader being implemented in accordance with the law. regulation at the Digital Information 13 /2014/TT-BTC 24/1/2014 of the Ministry of Finance guidelines customs for public goods with foreign traders (the following calls off as the Digital) of the Ministry of Finance. 13 /2014/TT-BTC ) and stipulate this in this message;

b) Electronic customs procedures for export goods, importing to implement a contract for a foreign trader to be made according to this Information.

2. The procedure for contract announcement, public contract appendix

a) The procedure of public contract notification:

A1) The responsibility of the customs affidavit:

a1.1) Create information on the contract contract and license (if available) in accordance with the criteria, standard format specified and sent to the Customs Agency through the System;

a1.2) Taking over the feedback and execution of the customs agency's instructions at the Public Information Information template as follows:

The case of the contract was rejected, and the contract was added to the Customs Council's request.

The contracting field is accepted to register on the basis of the e-mining information, and the operator of the contract is accepted to be registered to carry out the importation procedure, export.

The case of the Customs agency has a request for a paper or a production facility to check the production facility prior to the registration of the public contract, the operator of the customs officer, submit the records in accordance with the rules.

A2) The responsibility of the Customs authority:

(a2.1) Continue, check, register for a contract, and respond to information on the results of the test results for the customs operator through the System. The Chief of the Bureau of Customs decided to check the profile, check the production facility;

A2.2) The deadline of receiving a contract contract: implementation by regulation at paragraph 2 Article 7 Digital News 13 /2014/TT-BTC.

b) Public contract notification:

b1) The responsibility of the customs affidavit:

b1.1) After the contract announcement comes before the expiration of the contract extension, the observer must create information in accordance with the specified information criteria at the contract Appendix and send it to the Customs System through the System;

b1.2) To receive feedback from the Customs authority;

b1.3) The program, file files, documents related to the amendment, the addition of a macho contract when the Customs agency asks.

b2) The mission of the Customs Service: inspection, which is a reference to the contents of the appendix to the contract contract. If the terms of the appendix are consistent with the contents of the terms of the contract, it is done as the manual registration procedure.

c) Modified, contract addition/appendix contract extension

c1) The amendment, the addition on the basis of the trader ' s agreement with the outsourcing partner:

c1.1) For the general information of the contract/contract appendix: the revision, the addition is made since the contract announcement/contract appendix to the prior time of the contract expiration date/contract extension;

c1.2) For other information other information about the contract/contract appendix: the modification, the addition is made through the contract appendix before the procedure of importing or exporting related to the modification, addition;

c1.3) The case of error detection in contract declaration/contracts on contract beyond the specified time of the specified date, the operator is allowed to modify the affidavit if there is a facility and is approved by the Bureau of the Bureau of Customs at the management of the contract;

c1.4) The procedure of revision, contract addition/contract appendix implementation as contract notification procedure/contract contract appendix.

c2) Modified, supplemated by the operator of the customs confusion in the declaration or serve the management requirements of the customs:

c2.1) After the contract announcement comes before the expiration of the contract extension, the operator provides information and enforces the standard of information and standard format at the public contract appendix;

c2.2) The observer must publish the evidence related to the revised content when the Customs office requires;

c2.3) The procedure of modification, the addition of the same implementation procedure for the notification of a contract extension of the public contract stipulated at this b point.

3. Customs procedure for raw materials, public supplies and materials

a) Press code, item:

A1) The responsibility of the customs affidavit:

a1.1) Before or at the same time as the procedure of importing raw materials, supplies, navigable operators making the material Category information, public supplies in accordance with criteria, standard format regulations, and sent to the Customs organ through the System;

1.2) Continue to receive feedback and follow the instructions of the Customs agency.

A2) The responsibility of the Customs authority: take on, check out the portfolio of materials, supplies, and feedback for the customs of the customs.

b) The procedure of importing raw materials, public supplies:

b1) For the raw materials, public goods provided by the outsourcing party from abroad: Implementers the customs guidelines for imported goods under contract purchase contracts at Chapter II This Smart, but do not perform the prescribation. Tax and tax check. In addition, the operator of the customs must declare full, accurate information on the number of accepted public contracts, raw materials, public supplies on the electronic customs journal;

b2) For the raw materials, public goods provided by the employer in the form of export, importation in place, the customs procedure is made in accordance with the provisions for export goods, importing at the specified site at Article 27;

c) For the raw materials, the materials due to the recipient of the public offering to the public contract:

c1) For the case of raw materials, supplies provided by the recipient of the self-produced or purchased public market in Vietnam: when given the raw materials, the supplies to the supply of the customs union contract customs were not customs procedures but had to be two. On the agreement of the name, the rule, the number in the contract/appendix contract appendix and when the export of the export product, the operator of the customs must open up the household material according to the criteria for information provided at the Yuan prototype. It ' s a household material.

For raw materials, the self-sourcing material from the source of the public to produce or purchase in the Vietnamese market has a export tax when it does export the export of the public product, the operator of the implementation, the export tax (if any).

c2) For the raw materials, items due to the public recipient directly purchased from abroad to provide a contract for the public contract: The procedure of importing the implementation of customs procedure for goods imported under the contract purchase contract at Chapter II This information, but did not make the calculation of the tax.

In addition, the trader must declare only information about the number of public contracts, raw materials, items on each line of the electronic customs newspaper.

4. Customs procedure for machinery, import equipment to implement the company ' s macho contract.

The machine, the rental device, borrowed to directly serve the outsourcing-the re-export, customs procedure at the agency of the Customs and implementation of the contract, as goods export, imported under the contract purchase contract at Chapter II. This is private.

5. Procedulation procedure, adjustment

a)

A1) The responsibility of the customs affidavit:

a1.1) Building the actual level of use of raw materials, supplies to produce export products;

a1.2) Create information about the standard of raw materials in accordance with standard criteria and format formats at the prototype of the raw materials to produce export products and send to the System Customs through the System; the routing information information must be fully available. The product of the product involves determining the rating;

A1.3) Continue to receive feedback from the System and perform a rating correction for reopening in the case of the feedback feedback system.

For the rating to be registered by the automatic system registered on the basis of the electronic customs information, the operator of the specified base has been accepted to execute the export procedure, the customs operator only filing the Print Level, and for public use. Customs confirmed when the customs officer requested.

The case of the required customs agency, the operator of the export customs, filed a file to check, including: 02 map of the Printed Machinette in accordance with the Periodic Registration Table; 01 Specific process capture, details on the basis of the standard building method. of the code that informed the Customs agency and included the product template (if any), the product's technical design document (e.g., the cut scheme for garments).

The case of the Agency for inspection of the test is in fact, except the records must be published, submitted as stated, the customs officer must have a book, the accounting from accounting as the Customs agency has the requirement to simultaneously facilitate the agency. The customs inspection was quickly, accurately, and executed the decision of the customs authority involved in the examination of the rating.

A2) The responsibility of the Customs authority:

a2.1) The automatic system receives the rating and feedback for the customs operator;

A2.2) Make the case check, the actual actual examination. Periodically or when there is doubt that the declaration is not true to the fact, the customs agency conducts periodic testing;

A2.3) Leader of the Customs Governing body where the contract management decides to check the profile and test the actual reality. In the case of a quantitative examination (including case checks and standard practice tests), the customs office tests the update of the test results on the System and confirmed on the Print Level Panel by the operator of the customs. The deadline examination deadline is specified by regulation at point b 16 Article 9 Digital News 13 /2014/TT-BTC.

b) The correct adjustment adjustment:

b1) The responsibility of the customs affidavit:

b1.1) Create standard adjustment information in accordance with standard criteria and formats and sent to the Customs Agency through the System;

b1.2) Take over feedback and publish information, file a file to check in: 02 map of the Printed Macho family format in accordance with the Periodic Registration Table; 01 Testification of Evidence (also scrap, scrap, or invoice, certificate, technical documentation) Yeah.

b2) The responsibility of the Customs authority:

b2.1) The Customs Agency receives the standard of adjustment and feedback for customs operators through the System;

b2.2) The condition check is allowed to adjust the rating, to set the adjustment level and update the test results on the System and confirm on the Panel Printable Adjustment.

6. The official export of household products

a) The procedure for export of foreign to foreign products: implementation of customs procedure for goods exported by contract purchase contract at Chapter II This. In addition, it must be done:

A1) For the customs affidavit:

In full, accurate reporting of information on the number of public contracts received, the product code was published on the electronic customs journal;

A1.2) The standard publication when the Customs office requires that the export shipment belongs to the actual examination.

2) For the Customs Service: Customs enforcement of the practical test of goods must be a delepoint of accuracy with the export of the exported reality.

b) Customs procedure for the household product has exported to be repaid for repairs, reprocessing execution in accordance with this Article 28;

c) For household products exported in the form of export, in place, customs procedures are made in accordance with the provisions for export goods, importing at the specified site at Article 27.

7. The procedure of delivering a transitional family product, the procedure of transferring raw materials, supplies; machinery, lease equipment, borrowing under the designation of the party to another public contract in the course of the public contract.

a) The procedure of delivering a transitional household product to the current implementation of the provisions for export goods, importing at the stipulation at Article 27 of this Information;

b) The procedure for raw materials, supplies, machinery of equipment leased in the process of implementing the outsourcing contract to another public contract under the designation of the outsourcing partner is done similar to the procedure for the transfer of a moving product. continue to be defined at this point, but does not require the business to export an increase in value or export bill.

8. Customs procedure for household products used for payment of public money or consumption of domestic goods.

a) The customs procedure performed in the form of export, importing at the place stipulated at Article 27 This Information;

b) A successful recipient of a foreign trader who is an import-export business in the household product, the business has to do both the export and export procedures at the home product.

9. Public contract bar procedure

a)

A1) Opening and submit a liquidity request by criteria and standard format at the Form of Public liquidity to the United States Department of Public Contracts Governing Body through the specified deadline system (in which a specific declaration of the solution resolution). There ' s excess supplies; machines, temporary equipment; scrap, scrap, scrap.

A2) After the completion of the number of raw materials, excess supplies; machinery, temporary equipment; scrap, scrap, scrap, operator of the affidavit, and sent notice of associated evidence sent to the Customs office for a period of 30 days;

A3) The file for the contract to be published in the case of the Customs Service.

b)

b1) Take on, check out the information regarding the request for liquidity on the System. The process of adhering to the customs law of the customs chief, the Customs agency determines the extent of the liquidity profile as follows:

b1.1) For the customs officer adhering to the customs law: if the test results are consistent, the notification response accepts the result of the payment result in the manual notification pattern for the customs operator. If the test results are not consistent or have a question mark (in terms of import) U Materials, materials, norms, on the export of products, the suspects through the system, ask the operator to file a prescribed license bar filing to check the details; feedback, stating the reasons for the official navigable. according to the public announcement pattern;

b1.2) For customs officials who do not comply with customs law: ask the operator of the customs to file a prescribed license bar filing to check the details, stating the reason for the customs operator according to the Public Notice.

b1.3) Check out a probability of 5% of a member of a customs union with customs law in accordance with customs law to evaluate customs law compliance:

After the inspection, the information for information requests on the system, request the operator to file a prescribed liquidity profile to check the profile details and respond to information, specify the reason for the operator to follow the public notification pattern.

5% of the total number of public contracts has been granted by the operator of the official customs law of the previous year's customs law, if the result is less than 1 contract.

b2) The case with a question mark, the need to check to detect the breach, transfer the case to the post-agency audit details to perform the prescribed post-related examination.

c) The procedure for examination of the inventory implementation by regulation at the d point 4 Article 21 Information 13 /2014/TT-BTC.

What? 23. Customs procedure for export goods, imported in accordance with the type of raw materials input to produce export goods.

1. General Regulation

a) Policy, management mode, samples from printed electronics, paper-based paper records, submitted when required by the Customs agency to the raw materials, supplies for the production of export goods that are implemented unified by regulation at Digital Information 128 /2013/TT-BTC and stipulate this in this message;

b) electronic customs procedures for raw materials, materials for the production of exported goods are carried out by this message.

2. Customs for the import of raw materials, supplies:

a) Information List of materials, imported items:

A1) The responsibility of the Customs person:

a1.1) Before or at the same time as the import of raw materials, supplies, navigable operators creating the list of materials portfolio registers, imported items in accordance with criteria, standard format regulations, and sent to the Customs Agency through the System;

1.2) Continue to receive feedback and follow the instructions of the Customs agency.

a2) The responsibility of the Customs authority: take on, check out the portfolio of materials portfolio, import supplies and information feedback to the customs operator;

A3) The extraction of the revised raw materials, imported items were made before the first import of the first import against the material, the item. The procedure for revising the implementation is like the procedure for registration of raw materials, imported items.

b) customs of the import of raw materials, supplies:

The procedure for the import of raw materials, supplies by the portfolio, registered imported supplies is made as customs procedure imported goods under contract purchase, regulation at Chapter II This Smart at the Customs office where the register is listed as a member of the capital. the raw materials, the imported supplies.

In addition, the operator of the customs must be fully informed, accurately only the information on the material code (as instructed at the Annex) on the electronic customs journal.

3. The procedure of notification, adjustment, examination of raw materials, supplies and registration of export products.

a) The procedure of notification, adjustment, regulatory of raw materials, implementation of the item similar to the guidelines for the exported public goods prescribed in this Information;

b) The information about the export product in the Table of Periodic Notifications when the operator of the customs notice is automatically updated to the System, the customs operator is not registering export products;

c) The case of importing raw materials, supplies for production of goods in the country, then found the export market and put the amount of raw materials, this material into the production of export goods, before the export of the product then the customs operator must register. a portfolio of materials, materials, and notifications, regulatory adjustments.

4. The customs of the export of products

The customs of the export of products made as customs of the export of goods by contract purchase contract at Chapter II.

In addition, as customs procedure, the trader must declare full, accurate information about the export of the export product on the electronic customs record.

5. The situation to use raw materials, imported materials

a) electronic accounting records:

A1) General Information Decision;

A2) List of imported newspapers (including imported ones under the relevant commodity purchase contract);

A3) List of export records (including public-type declarers, declarers in the form of re-export, and other export-based records);

A4) The solution details of the amount of raw materials, imported items belonging to imported papers put into the decision to use on the purposes below (if any):

A4.1) The raw materials table, imported materials that have not entered the decision (in the case of the business only use part of the material, the item of the affidavit put into the decision);

A4.2) The raw materials table, exported items through the product according to the contract contract;

A4.3) Table of materials, republishing supplies;

A4.4) The raw materials table, the non-export item for paying taxes on the budget (including raw materials, recommended supplies of domestic consumption, destruction, gift);

A5) Report aggregation-export-raw materials, supplies.

b) Take, check the electronic decision profile

b1) The responsibility of the customs affidavit:

b1.1) Full of the right content in accordance with the criteria and standard shapes at the electronic accounting records and sent to the Customs Agency through the System and is accountable to the law on the accuracy of the accounting metrics;

b1.2) Receivable feedback from the Customs and implementation of the Customs and implementation of the Customs and implementation of the Customs authority.

b2) The responsibility of the Customs authority:

b2.1) Continue the electronic decision filing;

b2.2) Check out the number of audit metrics and feedback results information for the customs operator.

The case of an unaccepted decision, the customs official responded to the refusal, stating the reason or the proposal to conduct a post-intelligence examination when necessary.

Where the liquidity result is accepted, the customs and Customs Administration continues the tax refund, which does not collect the tax on the instructions at the point of 5 This Article.

c) Profile, tax refund procedure, non-tax return taken under Article 117, Article 127 News 128 /2013/TT-BTC.

For the customs publication of raw materials, supplies, and customs of goods exported products, the use of the electronic paper was adopted on the system.

Separate testimonies: A table of products that export the product to the liquidity, Table of the Report aggregable-export-raw materials, Report of the Total Tax on Raw Materials Import, Table of Materials Materials imported by contract purchase contract Sold on 3 /BCQT-SXXK/2014, Model 04 /BCQT-SXXK/2014, Model 05 /BCQT-SXXK/2014, Model 06 /BCQT-SXXK/2014.

d) Materials, imported materials transfer of domestic consumption by regulation at paragraph 4 Article 39 128 /2013/TT-BTC Separately, the electronic customs procedure for the publication of the domestic consumption was carried out in accordance with this Privacy Program.

What? 24. Customs procedure for imported goods, export of the manufacturing business, including:

1. Common Principles

a) The customs procedure for export goods, the importation of the manufacturing business (DNCX) is applied to DNCX in the manufacturing sector and DNCX outside the manufacturing zone;

b) Customs procedure for export goods, importation of DNCX:

b1) For household goods, the production of exports as customs procedure in accordance with the purpose of production of regulation at this and management in accordance with the import method-exists as follows:

b1.1) DNCX must notify the list of raw materials before importing the raw material, announcing the export of export goods before exporting the product by regulation at paragraph 3 This is on the System;

b1.2) DNCX must prescribe the raw material code, the product code when it is declared on the export sheet, the publication of the product. The raw material code, the product code must be in the registered category with the Customs authority and true to the management practice at DNCX;

b1.3) In a report, DNCX must inform the extent of the use of raw materials, supplies (including the rate of depreciation) with the slog Customs authority at the time of the entry-to-existence report;

b1.4) Before you run the report in an input-export method-to exist at paragraph 6 This, the DNCX automatically publishes the last known raw material of the household liquidity profile, export of export goods and to submit a Total Export-Import Export-Import Board. Order 07 /HSBC-CX/2014 Annex III issued this message to the Customs agency where DNCX management: filed 2 major copies. The Customs Service after the closing of the reception, returned to business 01 copies, filed 1 copies;

b1.5) DNCX enlist the import report-outstanding first quarter and slog on the 15th of the first quarter of the following month at the DNCX Customs Administration. For the preferred business that has been recognized by the General Bureau of Customs, the choice to declare an entry-export report-to exist in the calendar year, at the end of the first quarter of the following year or in the quarter.

b2) For other goods, as customs procedure in each type of export, import by regulation and management as follows:

b2.1) For imported investments to build, build and install fixed asset creation equipment for DNCX ' s manufacturing plant: DNCX must register a portfolio of imports such as registering a prescribed tax-free import goods portfolio at a point 2 point 2. This Article 25 (except for the appearance, filing of certificates from the Tax-exempt List); DNCX or the contractor (for the case of the contractor making import) performs a procedure decision report in accordance with a paragraph 5 and Clause 8. This.

b2.2) For a fixed asset investment row, consumer goods: DNCX does not have to register a category, set the management code and not execute the term import-export report method. DNCX is self-declared, and is responsible for the correct import and use of the correct purpose. For the DNCX outside the manufacturing zone, the DNCX quarterly does a report mode of the total consumer goods import and domestic purchase in the quarter prescribed at the point b 6 This Article;

b2.3) For other goods: DNCX performs management according to the regulation of each corresponding purpose.

c) DNCX is selected to perform or do not perform customs procedures for the type of goods that are building materials, stationing, food, food, consumer goods (including labor protection: pants, shirts, hats, boots, boots, boots) purchased from the interior to serve. the case for the office of the office and living machine of the cadre, workers working at the business;

d) The goods rotated in the internal one DNCX are not customs procedures;

The DNCX administration is only monitored at the gateway to the DNCX when required by the Bureau of Customs Administration decision.

2. Location as customs procedure

a) For export goods, import: at the DNCX Customs Administration;

b) For the public goods between DNCX with domestic enterprise: the domestic enterprise makes a public contract announcement and customs procedure at the DNCX Customs Administration or Customs Administration where the production base of the domestic business;

c) For the public goods between the two DNCX: The business recipient makes a public contract announcement and customs procedure at the DNCX Management Customs Implementation.

3. Notice, modify, add the Import portfolio Table to the manufacturing business and the Export-Import commodity portfolio out of the manufacturing business in accordance with the purpose of production.

a) Time of notification, modification, addition:

A1) For import goods: DNCX must make notifications, modify, add the Import portfolio Table to the manufacturing business prior to the importation of raw materials in the catalog;

A2) For export goods: DNCX must make notifications, modify, add the Export portfolio Table of the Export Sales manifest out of the manufacturing business before the export of the product export is in the category.

b) The procedure for notification, modification, plugin:

b1) DNCX generates an input information on the Import catalog of imports into the manufacturing business and the Export Merchandise Portfolio Board out of the manufacturing business;

b2) The Customs Enforcement, registration, catalog check, DNCX information feedback does as regulation at Section 3 Article 23 This Information.

4. Notice, modify, supplement the actual level of production of export products by the purpose of production.

a) The timing of the announcement, modification, standard addition: DNCX must inform, modify, add to the rating with the slog customs agency at the time of the declaration of import-ejacal:

b) The procedure of notification, modification, definition plugin

b1) DNCX generates information on the actual definition of the export product out of the manufacturing business, or Information on the actual definition of the raw material directly involved in the export product that is separated from the original material (original). It ' s a component.

b2) The Customs Enforcement, registration, definition examination, DNCX information feedback implemented as stipulated at Clause 5 Article 22;

b3) A registered export product code with the Customs authority is used for many following reports.

5. Customs procedure for imported goods, DNCX ' s export and export.

a) Goods imported from abroad:

A1) For imported goods to build, fabricate and install equipment for the DNCX ' s manufacturing plant:

a1.1) Prior to the import, DNCX must register the import of imported goods such as the registration of a tax-free import goods item at the DNCX Management Customs Section under the regulation at a paragraph 2 Article 25 This April (except for the appearance, filing of certificates from) application of the Tax-Free List and the compliance of the regulation at Article 101 128 /2013/TT-BTC);

A1.2) Customs procedure:

The case directly imports the goods: DNCX as a prescribed procedure for goods imported by contract purchase contracts, except for the calculation of the tax exemption and the opening of the relevant information of the list of duty-free goods on the System.

The case of the contractor directly imports goods to DNCX: the portfolio of imports of imported goods provided by DNCX, the contractor as a regulatory procedure for goods imported under the purchase contract, except for the calculation of the tax and opening of the information. Relevant for the list of duty-free goods on the System.

a2) For other import goods: DNCX makes regulations as prescribed for imported goods by contract purchase contracts, except for the calculation of tax.

b) For the goods of DNCX exports abroad: DNCX is the prescribed procedure for goods exported by contract purchase contracts, except for the calculation of tax;

c) The goods of DNCX sell into the interior:

c1) For products produced by DNCX, sold into the domestic market: DNCX and the domestic enterprise as customs procedure as the procedure for export goods, importing at the prescribed place at Article 27 This Notice (excluding the regulation of export export conditions). where);

c2) For scrap, scrap (including scrap of value used recovered after the destruction of machinery, equipment or scrap value using the recovered value after the disposal of waste in DNCX) is allowed to be sold into the domestic market, the company said. It is customary for domestic goods to import commercial imports.

d) For goods sold by the domestic business to DNCX: DNCX and the domestic enterprise as customs procedure as the procedure for export goods, importing at the prescribed place at Article 27 This April (excluding the regulation of the export export conditions);

Public goods:

1) For the goods provided by DNCX, the domestic enterprise does the domestic customs procedure as a regulation of goods for foreign traders;

2) For the goods provided by DNCX for domestic enterprise, domestic enterprises as customs procedures under the regulation of goods ordering overseas.

e) For goods purchased, sold between the DNCX with each other:

e1) The goods purchased, sold between non-existing DNCX and a non-manufacturing sector do follow guidelines on customs procedures for imported goods at the specified place at Article 27 (except for the provision of the export export conditions);

e2) Goods purchased, sold between the DNCX in the same manufacturing district it is not as customs procedure;

e3) For rotated goods between the DNCX not the same production area but these DNCX belongs to a corporation or a company system it is selected not to be customs procedure or customs procedure in the type of export export at the specified site. At this Article 27 (except for the provision of the export export).

g) For the goods of DNCX to put into the interior for repairs, DNCX has a notification text: name of the row, quantity, reason, time of repair, not a customs statement. The Customs Service is responsible for tracking, confirming when the row returns to DNCX. The deadline for the registration of repair without return is handled in the direction of the instructions for the purpose of use;

) The destruction of the scrap, the scrap carried out by law and with the supervision of the Customs Service except for the case of the cancellation of the scrap, the scrap at the DNCX before the official destruction.

6. Reported Import Report, DNCX ' s supplies

a) DNCX publishes input-export information at the DNCX Management Customs Genus Through The System. Input-export liquidity information exists:

A1) DNCX liquidity offer information;

a2) The commodity table information emerged from DNCX without opening the export bill, including: Goods purchased, sold between the DNCX in the same processing area; the consumer h ... commission ; the goods offer; goods are making public contracts with the interior; the goods put into the interior for repairs but not yet returned to the DNCX (by model number 24, Appendix II issued this message);

A3) Information import-export report, DNCX's supplies.

b) For imported goods by consumer or domestic purchase purposes to serve the operation of the workshop, production but not construction is determined to be used in the unit of products (e.g., cloth, paper to wipe the machinery, equipment; gasoline to run the machine). generator; oil cleaning the mold; the pen marker is faulty ...) or to serve the office of the office machine as well as the operation of the cadres, the workers of DNCX located outside the production area, the DNCX performs as follows:

b1) The declaration of aggregation of the number of consumer goods imported and purchased from the domestic DNCX by Form 08 /HSBC-CX/2014 Annex III issued by this message;

b2) Self-responsibility for the opening and use of the right goods.

c) Check-export report:

c1) The Customs Agency recepts DNCX ' s declaration information on the System, which is in reference to the information expressed on the Export Import Report, the supplies of DNCX according to Form 07 /HSBC-CX/2014 Annex III This information and the Total Number of Numbers Report Consumption is imported and purchased from the domestic DNCX by Form 08 /HSBC-CX/2014 Annex III This is in the System for inspection by regulation. On the basis of assessing the process of compliance with the law of the business, the DNCX Management Customs Administration performs the probability test to evaluate the compliance of the law of the business;

c2) In the 30-day period since the DNCX day of the declaration of liquidity in the quarter or in the 60-day period since the DNCX day of the declaration of liquidity over the year, the DNCX Customs Customs should be found to have signs of commercial fraud. Transfer information to the following the following information to execute the inspection in accordance with the regulation.

d) The handling of the property, the goods are of imported origin when the business converts the type from DNCX to a normal business and vice versa performs as follows:

d1) The case of conversion of the type from DNCX to business does not enjoy the fabrication mode:

d1.1) Property of assets, goods with imported origins;

d1.2) Identification of assets, goods with imported imported origins;

d1.3) Practice tax collection by regulation;

d1.4) The time of the liquidation and definition of property, the goods derived from the imported origin before the conversion of the business.

d2) The case of conversion of the type from the business that did not enjoy the mode of production to DNCX:

d2.1) The business reports the quantity of raw materials, supplies of inventory; the agency for the Customs and materials testing, the inventory and the regulatory tax;

d2.2) Prior to the transition, the business was responsible for filing full of the tax debt, the fine debt remaining for the Customs agency. The Customs Office applied only tax policy, customs to the DNCX type after the business had fully implemented tax obligations, customs and customs duties.

7. Machine physics, equipment, transport of fixed assets

a) The form of liquorology, liquation of the liquy, liquoration conditions, the record liquoralizing the import of the tax-free imports in accordance with the instructions at the Digital Information 04 /2007/TT-BTM;

b) Where the liquy procedure is the DNCX Customs Administration;

c) Procedal procedure:

c1) The business or bar of the liquoralers has a text stating the reason the liquy, name, sign code, the quantity of the items required, belongs to the digital import, date of the year to the DNCX Management Customs Expenses;

c2) The case of liquoration in the form of export, DNCX opens the export bill; case of the concession liquation in the Vietnamese market, for, for, for, for example, domestic businesses purchase open-letter openings in accordance with the corresponding type, tax collection in accordance with regulations;

c3) commission , the business is responsible for implementing the regulation of the environmental regulator, which has the oversight of the Customs agency. If the commercial value is sold into the domestic market, the domestic business opens the import in accordance with the purchase contract, which prescribes the prescribed tax.

8. End of construction work, DNCX or contractor (if the contractor to declare imports) must make a decision report on imported goods to build the work with the Customs agency. The Customs Office is responsible for testing and processing by regulations for imported goods or non-purpose use.

9. Customs oversight for DNCX ' s waste transported to another site to destroy the site.

a)

A1) Announces for the DNCX Customs Administration time the waste delivery time for transport;

a2) Transportation and disposal of scrap in accordance with regulation at the Environmental Protection Law and manual text.

b) The responsibility of the DNCX Customs Administration:

After receiving the message from DNCX, the DNCX Customs Administration has a responsibility:

b1) Check out the hazardous waste management license (The license must remain in effect, the waste of DNCX takes the treatment required to be transported, processed in the license), shipping contracts, disposal disposal;

b2) The deposition of DNCX prior to the delivery of the transportable (scrap to table must be not and scrap, the scrap used and other goods);

b3) Monitoring the removal of the waste to the disposal of waste; monitoring the transport of the scrap out of the boundary zone boundary, DNCX;

b4) Set up an audit editor, confirmation supervisor of DNCX, the operator of the scrap (The Border of Explicit Examination, supervised; civil service inspection, oversight; name DNCX has the disposal, the DNCX representative performs the disposal desk; business) sign of transport contracts, disposal disposal; the transport operator; the number of disposal vehicles; the name of the scrap; the content of the disposal; the monitoring, surveillance, etc.); compiled into 3 copies, each side holding 1 copies;

b5) The Customs Agency does not implement customs sealing on the means of containing waste when transporting waste to locations other than the manufacturing zone, DNCX for disposal.

c) When receiving a hazardous waste from a hazardous waste management practice, DNCX (source of waste) of the 4 to the DNCX Management Customs. When checking in-export-export profile details, the DNCX Bureau of Administration checks the risk of hazardous waste waste, evidence from hazardous waste stored at DNCX.

10. The goods of DNCX have foreign investment that exercise the export rights, the right to import execution by regulation at the Digital Protocol. 23 /2007/NĐ-CP February 12, 2007 of the Government, Decree 164 /2013/ND-CP 12/11/2013 of the Government and the provisions of the Ministry of Commerce

Customs procedure, tax policy, export of export goods, import practices such as for export goods, imports under contract purchase. In addition, the Finance Ministry instructs the implementation of the export rights, the import rights of DNCX as follows:

a) DNCX does the right to export, the right to import, the right of distribution to implement its own accounting, not the general accounting of the production operation; the prescribation of the domestic tax on the guidelines of the Ministry of Finance;

b) customs for the imported goods of the DNCX exercise the right to import:

b1) When sold to the domestic business: DNCX and the domestic enterprise are not customs procedures;

b2) When it is sold to other DNCX, customs procedures follow instructions at the point of 5 This.

c) Customs procedures for the goods of DNCX implement export rights:

c1) Goods purchased from the domestic to export: Do the instructions at the d point, paragraph 5 This;

c2) Goods purchased from other DNCX for export: Implemfication of instructions at point 5 This Article;

c3) The goods export abroad: Do the instructions at point b, paragraph 5 This, DNCX performs an export tax account (if any).

11. Testing, customs supervision for DNCX to lease the warehouse to contain the goods of the business under regulation at 1 Article 19 Digital Protocol. 108 /2006/NĐ-CP:

a) DNCX is rented out of warehouses in the industrial zone, the manufacturing sector, the high-tech sector, the economic zone, and the management department of the DNCX Bureau of Governing Customs for storing raw materials, supplies, and products for the production operations of the DNCX itself. Secretary General of the General Bureau of Customs review, the decision to the DNCX case employs warehouses in the industrial zone, the manufacturing sector, the high tech sector, the economic zone but not the management site of the DNCX Management Customs Administration;

b) Before making the order into the warehouse, the DNCX must inform the DNCX Customs Administration information about location, location, area, infrastructure conditions, the management management mechanism, and the warehouse, the lease time. Goods only entered into the warehouse after being accepted by the DNCX Customs Customs;

c) DNCX is responsible for the management, tracking of the goods put in, which gives the warehouse and periodically on the 15th of the first month after reporting a state of entry, export, inventory to the DNCX Customs Administration;

d) A quarterly periodic, the DNCX Management Customs Administration performs a state of inventory status check or execution of a mutation test when there is a sign that the store of the goods is not properly sent or consumed by the contents of the repository.

What? 25. Customs procedure for export goods, import implementation of the investment project

1. The customs procedure for export goods, imports to the operating business of the operating business pursuits to each type of export-driven export-type export.

2. Customs procedure for export goods, import implementation of the investment project:

a) For the tax-free investment project:

A1) Subscription of the export of export goods, import is tax-exempt:

The cases, objects, places, records, times and other regulations are not stipulated at this point of a paragraph, the customs agency and the operator of the customs at the stipulation at Article 101. 128 /2013/TT-BTC.

A2) The responsibility for the deposition of the customs:

a2.1) Full declaration of full-taxable Goods List information by criteria, standard format to the System;

A2.2) The program, file the documents from the specified tax-free Category.

A2.3) Continue the Customs Agency feedback information through the System.

A3) The responsibility of the Customs authority:

A3.1) Continue, examine the case and process by regulation at Article 101. 128 /2013/TT-BTC;

a3.2) General management general management and fully input information processing results into the System;

A3.3) Reaction the results of processing to the customs operator through the System.

A4) Import procedures:

A4.1) Customs procedures for export goods, importing the implementation of the tax-free investment project implemented as guidelines for commercial import goods at Chapter II This Smart, in addition to implementing some of the work in the course guidelines at the site. Article 101, Article 102 128 /2013/TT-BTC and declare the relevant information of the Tax-exempt Catalogue on the System.

The system automatically repel the number of exported goods, importing respectively to the number of goods in the List of Tax-Free goods.

A4.2) Localization as customs procedure for export goods, importing the implementation of the prescribed tax-free investment project by regulation at Article 46 News. 128 /2013/TT-BTC.

The liquation, the purpose of changing the purpose of using exported goods, imported duty-free imports made as for export goods, imported under the contract purchase contract at Chapter II of this Smart and Article 46, respectively. 128 /2013/TT-BTC;

A6) The list of export goods exported, imported free of tax:

A6.1) The decision to export the export of exported goods, the tax-exempt import is made in accordance with regulation at Article 103 128 /2013/TT-BTC;

a6.2) In the 30-day period since the date of the automatic system of automatically minus the number of export goods, the corresponding import, the Customs agency where the Tax-free Commodity Portfolio is responsible for the partnership with the Accounting Portfolio. , the import is exempt from the tax exemption and the implementation of the List of Tax-exempt goods on the System.

b) For the non-tax-free investment project:

b1) Customs procedure:

b1.1) Customs procedure for export goods, importing the implementation of the non-taxable investment project implemented as provisions for export goods, trade imports at Chapter II, Chapter III This. The business responsible for the use of imported goods serving an investment project is not exempt from the right purpose on the Investment Certificate certification;

b1.2) The location as a customs procedure for export goods, importing the implementation of the non-tax-exempt investment project under the regulation at Article 46 News. 128 /2013/TT-BTC.

What? 26. Customs procedure for the business of temporary business-re-export

Customs procedure for the import-to-import business goods-reemergence as for export goods, imported under contract purchase contracts at Chapter II This Smart, regulation at Article 41, which is the capital. 128 /2013/TT-BTC and its own guidelines.

In addition, the addition of some regulation is as follows:

1. When the customs procedure reexporting customs of the customs officer must declare information about the number of hours of entry, the order number of the line on the advance note corresponds to each retracer line to the tracer tracking system; the automatic system performs. minus the number on the corresponding temporary declarer.

2. The advance goods can be divided into multiple shipments for restarting. Each of the reexports of goods is declared only in a single-term commodity reentry.

3. The case of changes to the re-export store opened on the export sheet then the customs officer has the offer to submit the Customs Section where the affidavit is to the Secretary-General for approval prior to the implementation of the additional correction in accordance with Article 11. This is private.

4. Opening of the Transport Sheet:

Customs and transport operators must declare transport through the System in the following circumstances:

a) The goods of entry at one store but re-export at another store;

b) The goods enter at a store but give the goods to the site that allows it to be re-exported at another.

Customs of customs transport goods from where to go to the implementation of the provisions of cargo transport under customs supervision at Article 33 of this.

What? 27. Customs procedure for export goods, imports at the site of

1. Base to determine export goods, imports at the site

a) For household products; machinery, equipment leased or borrowed; raw materials, materials, excess supplies; scrap, scrap of contract contract: executed by regulation at paragraph 3 Article 32 Digital Protocol 187 /2013/NĐ-CP;

b) For the goods of the business that have foreign investment capital: perform in accordance with the guidance of the Ministry of Industry;

c) For other types of goods: executed by regulation at paragraph 2 Article 15 Digital Protocol 154 /2005/NĐ-CP.

2. The procedure for export customs, the importation at the implementation at the Most Convenient Customs Service due to the business of choice and by the regulation of each type.

3. Customs records include:

a) Contract purchase contract for delivery of goods in Vietnam (for exporters), a contract to purchase goods or contract contracts with only admission to Vietnam (for the importer), lease, loan: 01 photo;

b) export invoice by export-export business (customer contact): 01 screenshots;

c) Other papers are prescribed for export, import (except for single-B/L).

4. Age of customs procedure

In the 15-day period since the day of the export of the export business at the site of the customs and delivery procedures, the importation business at the site must be the customs procedure. If it is too long for the business to be imported at the same location as customs procedure, the customs of the Customs Department, the customs union, punits customs violations of customs and customs.

5. Customs Procedas

a) The responsibility of the export business:

a1) Delivery of goods and other documents by regulation for export goods, imports (excluding single-B/L transport) for imported business;

A2) Declaring export and mining information in combination;

A3) Publishing, file for customs records when the System requires;

A4) The procedure of exporting goods by regulation.

b) The responsibility of the import business:

b1) The declaration of the import of imported documents in accordance with the specified deadline in which the declaration of the declaration of the export is at the corresponding site in the Note section on the imported customs affidavit;

b2) Publishing, file for customs records when the System requires;

b3) As the procedure for importing goods by regulation.

c) The responsibility of the Customs authority as the export procedure: take on, check the customs records, check the goods according to the flow results of the System;

d) The responsibility of the Customs agency as the import procedure:

d1) Take on, check the customs records, check the goods according to the flow results of the System;

d2) The written notice of the completion of the import procedure in place (according to pattern 29 /TBXNKTC/2013 Appendix III) 128 /2013/TT-BTC ) for the tax agency that directly manages the business in place to track and submit to the importing business in place 01.

6. The case of local export and export-based export business as a customs officer at a Customs Department, then the Customs Administration performs customs procedures for both the customs and customs procedures as an import procedure.

What? 28. Customs procedure for goods exported but repaid or imported but must be returned to the United States.

Customs procedure for goods exported but repaid or imported but must be repaid as for export goods, imported under contract purchase contract at Chapter II this April and stipulated at Article 55, Article 56 of China ' s Article 55. 128 /2013/TT-BTC.

What? 29. Sales of exports, imports of the business are applied to a priority regime in the field of state management of customs.

1. The business applied to a priority mode in the field of state management of customs (which the following calls for a priority business) was implemented 24-hour electronic customs procedure during the day and 7 days of the week, which is considered applying priority mode in the country. Customs, reports, liquidity (if any).

2. Upon the implementation of the electronic customs procedure, the preferred enterprise is exempt from examination of the electronic customs records and exempts the actual inventory (except the case with a clear breach).

3. The President of the Customs State specifically instructs the statement at 1 Article.

What? 30. Customs procedure for goods brought in, giving the external external depot.

1. Policy, regulatory regime for the goods put in, giving the most unification of the unified implementation by regulation at Article 23, Article 24, Article 25 of the Digital Protocol 154 /2005/NĐ-CP.

2. The cargo cases put in, giving the external depot, the filing must appear, submit when there is a request by the Customs agency to follow Article 59 Digital Information. 128 /2013/TT-BTC.

3. Customs procedure for goods brought in, giving the external external inventory as for export goods, imported under the contract purchase contract at Chapter II.

Chapter IV

CUSTOMS SUPERVISION AND TRANSPORTATION THE CARGO IS UNDER CUSTOMS SUPERVISION.

What? 31. Customs Monitor

1. The principle of oversight

The monitoring of customs for export of export, imports apply electronic customs procedure under regulation at Article 26 Customs Law and Article 13, Article 14 of the Digital Protocol. 154 /2005/NĐ-CP.

2. Customs oversight for export goods, imported input or the introduction of the customs monitoring area as follows:

a) The responsibility of the customs operator

Export goods, imported when entering or out of the customs monitoring area, the navigable operator must:

A1) Export the export of export goods, imports have been confirmed by the Customs/Notice of the approved shipping declaration at Appendix III. The case of imported goods must be presented to the agency for the Customs Receipt of the container delivery/receipt of goods or inventory, the port of the port business, warehouse, warehousing (if available).

For the case of export goods being assigned to flow 1 (green), the customs officer is published in the export of the export of exported goods (except in the details of each line) there is no confirmation of the Customs agency to deliver the cargo to the customs area. Yeah.

A2) Export of export, import or freight goods under customs supervision.

b) The responsibility of the Department of Customs Administration of Customs monitoring area:

b1) The customs officer of the customs oversight area carrying out the monitoring of exports of exports, imports; cargo cargo is subject to regulatory customs supervision. When the discovery of a shipment of exports, imports; shipments of customs supervision with signs of violation of customs law regulations, the Chief Customs of the Customs Administration of the Customs Division decided to test the actual daily reality. chemo ()

b2) When monitoring of exports of exports, imports; shipping goods subject to the customs supervision put in or launched the customs supervision area, the Customs Administration of the customs area governing customs conducted:

b2.1) Check out the effectiveness of customs testimony on the System;

b2.2) Check out the export of export customs, import/notification of approval shipping with information on the System;

b2.3) Check out the number of symbols of the container; the sealing status of the carrier, the sealing status of the customs (if any).

b.3) Processing test results

If the test results are consistent, the customs officer monitors updates to the system.

Where the test results are not suitable, depending on the specific case, the Customs Administration oversees the customs supervision of an additional adjuvable or regulatory customs officer.

The customs case is no longer valid for the customs of the customs of the customs of the non-destruct in accordance with this Article 12 of this article, the operator of the customs chief of the procedure.

Where the monitoring site is not connected or the incident, the investigation and update of information is carried out through the Customs-Office processing unit of the General Customs Service.

c) For the goods of a business of re-entry income; export goods, import of transport under customs supervision, in addition to regulatory evidence at point 2 paragraph 2 This, the Customs agency must perform customs monitoring under the corresponding regulation. with every kind of guidance on this message.

3. Stop shipping of export goods, import through the customs monitoring area:

a)

a1) Customs oversight of the customs discovery of the shipment has a sign of violation of customs law;

2) On request to stop the transport of functional forces.

b) The chief of the Bureau of the Department of the Customs of the Customs of the United States decides or requires a halt to export of export goods, import; freight, and other customs supervision, through the customs supervision area, and is responsible for its decision.

What? 32. The database has exported

1. For goods exported through sea-road doors, air roads, railways, domestic waterways are the export of export goods that have been decided to observe and are confirmed by the Department of the Department of the Department of Customs to confirm "The shipment through the monitoring zone" on the System. The operation, the receipt or evidence from the shipping of the cargo that defined the vehicle's transport.

2. For goods exported through road-to-road, river roads, ports of transfer, transport area, supply cargo for ships, flying boats; export goods transported along with passengers appearing through air doors (no transport, no, no, no. single); exported goods put into the foreign affairs store; goods from the interior that sold into the non-tariff zone were the export of export goods on the System that had been decided to observe and were confirmed by the Bureau of Customs Administration to confirm "The shipment through the monitoring zone" on the System. Oh,

3. For export goods entering the CFS is the export of export goods on the System that has been decided to observe and is validated by the CFS Management Customs Expenditure "Through the monitoring area" on the System; The cargo table shifted the store from CFS to the door. The export of the export door Customs; the single, or the equivalent of a single-player equivalent.

4. For the goods of DNCX sold to the domestic business and the goods of the domestic business sold to DNCX; the export goods at the site of the export of export goods and the export of imported goods were decided on the system.

The Chief of the Bureau of the Customs Administration is responsible for the assignment of the monitoring customs officer in the area of the store, the external depot, the CFS, which performs confirmation. In case of validation of the implementation of the customs affidavit, the cargo manifest table shifted the store from the external repository or the CFS to the export door, the customs officer must sign the name, stamp out the public after confirmation.

What? 33. Customs procedure for shipping goods subject to customs supervision of the United States

1. The case applies:

a) export goods, imports are allowed to transfer the store by regulation at Article 18 of the Protocol 154 /2005/NĐ-CP;

b) The goods transport from the store to the foreign/CFS/repository/tariff districts/customs districts and vice versa;

c) Goods shipped between non-tariff districts;

d) Goods transported from the site as this customs procedure to the location as another customs procedure.

Export, export, and export.

2. The principle of transport under customs supervision

a) The goods transport subject to customs supervision must declare a cargo of goods (independent shipping) or the export of exported goods, the publication of goods imported in the event of export, importing goods simultaneously with shipping. subject to customs supervision (combined shipping) according to the criteria specified at Annex II issued this message.

The Directorate General of Customs specifically instructs cases of applying for independent shipping or transfer openings.

b) Goods during transport under customs supervision must seal the customs unless the following cases:

b1) exported goods, importing combined shipping and exempt from the actual inventory of goods;

b2) The goods cannot seal customs at a point of paragraph 9 Article 61 128 /2013/TT-BTC.

3. Location as customs procedure

a) The case of independent shipping openings: at the Regional Administration of the Storage Area to keep the cargo necessary.

b) The case of a combined shipping transfer: executed by regulation for each of the respective types.

4. Customs records (in case of course of course, file):

a) To the case of independent shipping declaration:

a1) Commercial invoice: 01 screenshot;

a2) Single transport, except for the case of freight transfer across the land border, freight from the non-tariff zone: 01 snapshot;

a3) The transport permit is subject to customs supervision (if any);

A4) Other testimonies according to the rules of the law are relevant.

b) For the case of combined shipping: the prescribed profile for each type of the corresponding type.

5. Customs and Customs Responsibility

a) The declaration of the publication of the shipping of goods; reception of feedback from the System and execution:

A1) The case of the affidavit is distributed 1 (green), which is approved shipping, the operator of the Customs in Information approving shipping and publishing to the Customs agency where the cargo cargo goes.

2) The case of the affidavit is 2 (gold), the observer of the prescribed profile at paragraph 4 This is for the Customs agency where the cargo cargo goes for inspection.

b) The preservation of the commodity state, the customs seal (if any), in the process of transporting goods from where the goods depart to the destination site; transport of goods in the right route, time has registered with the Customs authority.

The unimpediable case could not guarantee the status of the cargo, the customs seal, the operator of the customs must inform the nearest Customs agency to establish a confirmation of the state of goods. The customs officer continued to transport cargo, and informed the Customs agency where the shipping goods were to be processed under regulation.

c) To implement the repairs, the addition of the shipping journal to the Customs Service's announcement.

6. The responsibility of the warehouse service business organization

In the event that the Customs allowed, updating the release information into the System for the export of export goods, the identification of goods into the System for imported goods.

7. The responsibility of the Customs agency where shipping goods go:

a) For the independent transit case:

A1) The case check in case the system requires a case check request and a modified declarer manual, supplemalizing the shipping information of the goods (if any);

a2) The order of goods by regulation (if any), specific recognition on the System;

A3) Approving the shipping sheet;

A4) Update the departure information of the import shipment into the System;

5) Track of the shipment information which is subject to customs supervision.

b) For the case of combined transport:

b1) For imported goods:

b1.1) The case of goods is exempt from actual examination: updating the departure information of the imported shipment into the System;

b1.2) The case of goods must be examined in fact: Mapping The Intersection of the goods and sealing of goods by regulation (if any) transfer to the genus where the goods need to be transported to the procedure to continue; update the batch's departure information. Imports into the System.

b2) For export goods: executed by regulation for each type of corresponding type, while also taking the following work:

b2.1) The tracking of shipping information is subject to customs supervision;

b2.2) The prescribed goods order (if any) assigned the operator of the customs transferred to the Customs Administration where the goods come to continue the customs procedure as specified.

8. The responsibility of the Customs agency where shipping goods come to:

a) The case of independent shipping declaration:

a1) The test, which shows the customs sealing status (if any);

A2) updates the information to the system.

b) The case of a combined shipping transfer:

b1) For export goods: update information to the destination of the export shipment to the System;

b2) For imported goods:

b2.1) The case of goods is exempt from actual examination: update information to the destination of shipment of imports into the System;

b2.2) The case of goods must examine the fact: take on the profile and the goods to resolve the procedure in accordance with the regulation; update the information to the target of the imported shipment into the System.

9. Repair, supplement, cancel shipping

a) For the independent transit case:

A1) The correction, additional opening, cancelation of the shipment of goods carried out before the arrival of the freight information update to the destination of the System.

For export goods alone, the import of the implementation of a combined operation stipulated at the point b 9 This Article: the case is decided by the Customs authority as long as the actual examination and the information, the repairs, the additional openings are made before the moment. register for shipping information information; the case of a faceup or cargo check is brought back to the cargo storage areas (external locations) to wait for the import procedure, the repairs, the additional opening, the cancellation done before the end of the day. The customs agency decided to take care of the goods.

A2) Customs declarers are repaired, supplemated, and cancelated the information of the transport statement issued by the observer or by the announcement of the shipping statement of the Customs agency sent to the System.

A3) The Chief Customs of the Customs Department where the cargo cargo goes or where the goods go to the decision for repairs, additions, cancelation of the transport.

b) For the case of a combined shipping declaration: The repairs, the additional opening, the cancellation of the combined shipping is made as defined as for the export of export, imported goods.

Chapter V.

THE ORGANIZATION.

What? 34.

1. This message has been in effect since 1 April 2014.

2. The execution process, if the relevant documents that are shown at this message are modified, added or replaced, the new text can be implemented since the date of the new text is valid.

What? 35.

1. Director General of the Directorate General of Customs in the direction in this message issued the procedure for the procedure of electronic customs and the guidance of the unified implementation of the customs units.

2. In the course of this announcement, if there is an entangrium, the Customs agency, the operator of the customs report, reflect the Ministry of Finance (Customs General) to be considered, the solution guide.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan