Circular No. 196/2012/tt-Btc: Regulation Of Electronic Customs Procedures For Import-Export Goods Trade

Original Language Title: Thông tư 196/2012/TT-BTC: Quy định thủ tục hải quan điện tử đối với hàng hóa xuất, nhập khẩu thương mại

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FINANCE MINISTRY
Number: 196 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 15, 2012

IT ' S SMART

Regulation of electronic customs for export goods, import of trade, and export of goods

____________________________

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

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

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

The National Environmental Protection Act. 52 /2005/QH11 November 29, 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;

Implementation of Resolution 25 /NQ-CP on 2 June 2010 by the Government of the simplified simplification of 258 administrative procedures of the Ministry of Management, Industry and Resolution 68 /NQ-CP on 27 December 2010 of the Government of the simplified simplification of the procedure. It is the administrative function 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. Range applicable

1. The electronic customs procedure is applied to:

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) Goods export, import transfer;

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, other trade imports are made in accordance with their own regulations.

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

What? 2. Subject applies

1. Organization, Personal export, import of commercial goods carrying electronic customs procedures.

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:

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 order for preservation" is the agency ' s agency that allows the cargo to be in the process of making the customs procedure taken out of the customs monitoring area when it meets the conditions of customs oversight provided by the Bureau of Customs or delivery to the person. The customs of the customs itself are preserved.

3. "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 in the United States. Inland Clearance Depot (ICD), foreign affairs warehouse, customs depot, customs favours, manufacturing sector, manufacturing business, international post office and other customs offices are defined by law.

4. "export goods, in-place imports" as goods due to the Vietnamese trader (including merchants with foreign investment, manufacturing enterprises) exported to foreign traders but foreign traders who only intend to deliver, receive that goods at a local level. Vietnam for other Vietnamese traders.

5. "The export player" (below the so-called "export business") is a foreign trader who is assigned to deliver a delivery in Vietnam.

6. "The porter at the place" (below the so-called "import business") is a buyer of foreign traders but received foreign traders only to receive a purchase in Vietnam from the local exporters.

What? 4. Electronic Customs.

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

2. The organization is exported by the owner of the market, importing the mandate.

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 navigable operator is a public digital signature that has been confirmed by the Customs Agency compatible with the Customs Data Processing System. The list of organizations that provides a public digital signature service certification service provides a signature number compatible with the Customs Data Processing System that is posted on the Customs Portal (address: http://www.customs.gov.vn).

2. The use of the digital signature and the legal value of the signature number signature by regulation at Article 8 and Article 12 of the Digital Protocol 26 /2007/NĐ-CP February 15, 2007 of the Government regulates the implementation of the Electronic Exchange Act on digital signatures and digital signature certification services.

3. Before using the signature signature to execute the electronic customs procedure, the customs officer must register the number signature with the Customs authority via the Customs Portal Customs Information. Registered content:

a) Name, the agency ' s tax code code, export organization, import or agent as customs procedure (if any);

b) They and the name, the number of people or passports, the title (if any) of the person is given the number of letters;

c) The number identification number (Serial Number);

d) The validity timeout of the digital signature.

4. The customs officer must register again with the Customs body stating at paragraph 3 This Article in the following cases: The registered information has a change, the number of certificates, changes the pair, suspend the number.

5. No more than 2 minutes from the time of the end of the registration, through the Customs Portal customs, the Customs agency responded to the acceptance or rejection (explicitly stated) the signature number of the customs affidavit.

6. 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-based Electronic Data Processing System on the course of ensuring the centralization of data processing, fully integrated customs management functions.

2. The agencies, organizations, individuals within the scope of the jurisdiction are responsible for providing, exchanging information relating to exporting, importing goods to the Customs agency through the customs of the Customs-based electronic data processing system.

3. The subjects are accessed and exchanged information with the Customs-based electronic data processing 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. The level of access to the customs electronic data processing system:

The object stipulated at paragraph 3 This is accessed by the Customs-based electronic data processing system.

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

5. The use of the customs database of the customs electronic data processing system to carry out electronic transactions in financial activity must comply with the regulation at Chapter II Part II of the Digital Information Act. 78 /2008/TT-BTC September 15, 2008 of the Ministry of Finance directed the implementation of some of the content of the Digital Protocol 27 /2007/NĐ-CP February 23, 2007 on the electronic transaction in financial activity.

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

a) The fully equipped technical infrastructure in electronic trading activities ensures the opening, transmission, receiving, storage of information upon access and exchange of information with the Customs Data Processing System; the use of electronic customs software has been used in the system. Customs authorities confirm compatibility with the Customs Data Processing System;

b) The customs officer must be the person who has been trained through regulatory training facilities at Article 6 of the Census. 80 /2011/TT-BTC 09/6/2011 of the Ministry of Finance Guide to Decree 14 /2011/NĐ-CP 16 February 2011 by the Government of the Government Regulations on the Registration And Operation Conditions of the Customs Procedure and is capable of using the proficiency of the Electronic Customs System;

c) In the case of failing to meet the conditions stated at the point a, point b paragraph 6 This, the operator must perform the procedure of electronic customs through the agent as customs procedure.

What? 7. Time of opening and the procedure for electronic customs

1. The customs of the customs of the customs of the customs of the electronic customs for the export of goods, imported by provisions at paragraph 1, paragraph 2 Article 18 Customs Law.

For imported goods, the date of goods to the store is the date of the mark on the seal of the Customs agency that closes the commodity release (the commodity record) in the entry of entry means of entry (sea, air, rail) or date of writing in the sheet. The transport or the transport monitor through the store, the river, the road.

2. Goods exported, imported during the validity period of the customs affidavit stipulated at paragraph 1, paragraph 2 Article 18 Customs Law is applied to export of export goods, import; tax policy on export goods, import may be used in the U.S. efficient at the time the Customs Agency accepted the registration of the customs affidavit.

Chapter II

GENERAL REGULATION OF ELECTRONIC CUSTOMS PROCEDURE FOR EXPORT GOODS, TRADE IMPORTS, AND EXPORTS.

What? 8. Electronic customs records

1. Electronic customs records include:

a) The electronic customs statement in the form of electronics. In the event of a program to be published, filing a license on the requirements of the competent authorities, the electronic customs journal printed out paper in the form of the export of export goods, imported; the Annex, the export of exported goods, imported, the Journal of the Amendment Supplement. Also, the Appendix III is attached to this message (the following is the printed e-print newspaper).

The case of a printed electronic customs journal has 1 (a) appendix, the operator of the sign, stamped directly on the appendix. In the case of a printed electronic customs journal that has more than 1 (one) annex, the operator signers the name, stamped on the last appendix and the entire appendix must seal the receipt.

b) Other testimonies from the electronic customs profile are prescribed at the b point of 1 Article 8 The number of arithmetic. 87 /2012/NĐ-CP.

The conversion of the evidence from paper to electronic form or vice versa, the retention of electronic customs records and the conversion of electronic customs records is carried out under the current regulation.

c) The documents specified in this if a photograph is taken by the owner, the legitimate representative of the owner must confirm, sign, stamp, and be responsible for the legitimacy of these papers.

2. When the customs officer has the text of the proposal to re-issue the printed electronic customs affidavit (a copy of the lighthouse) has been lost, the Customs Department where the register is printed in electronic customs records from the Customs Data Processing System, the Chief Detail of the Department. The Bureau of Customs, which registers the name, seals the Bureau and confirms " The affidavit ... issued on the day ... The condition to be granted, the procedure, the use of, the use, the management, the management of the printed electronic paper makes the same implementation of the current regulatory process for the main medical copy of the paper's paper in the Customs office.

What? 9.

At the opening of the avionics, the customs officer made it:

1. Create an electronic customs affidavit (including the value sheet in the case of a case of the present-defined invoice) on the Electronic Customs Opening System in accordance with criteria, regulatory format, and responsibility. to the law of the contents of the law.

a) The case of the customs of the customs as the agent for customs procedure must clear the proxy content;

b) Goods exported, imported in different types or in a type but there are different tax filing times that are required in the export of exported goods, imported differently according to each of the respective types or each of the same tax filing deadline. improvisation, except for the following cases:

b1) An imported item but there is a deadline for import of import tax, valuing value tax, special consumption tax, different environmental protection tax, which performs on the same customs testimony;

b2) The import shipment of multiple items with a different tax filing period belongs to the same contract/order, the same type, if the operator pays the tax immediately or has the tax bail to submit to the entire shipment, opening on the same declaration. Imported goods.

c) The customs for the goods have multiple contracts/orders:

c1) An imported item has multiple contracts/orders, which has one or more invoices of a salesman, the same delivery condition, delivery once, there is a single, the customs affidavit issued on a affidavit or numerous customs papers;

c2) An export item has multiple contracts/orders, same delivery conditions, the same sale to a customer and delivery once the affidavit is opened on a affidavit or numerous customs papers;

c3) When the customs, the customs officer must give a full number, date, month, year of the contract/order on the customs affidavit; the case cannot be published in the customs records, and the detailed manifest is accompanied by the customs affidavit at Appendix III. accompanied by this message; in terms of the amount, only the total amount of the contracts/orders on the publication of export/import goods;

d) exports of exports, imports of the property that are reduced in tax rates compared to regulation or special preferable tax rates, when the customs tax declaration is required to declare both a tax rate before falling and a reduced percentage or preferable tax rate. In particular, in particular.

For export goods, imported under license, or in a specialized management area or given a special preferable tax rate or exempt, tax relief or tax bail must submit, when the customs of the customs officer seconers must fully enlist. information concerning the above content is correct in accordance with the criteria and format specified at the Electronic Customs Statement of the Appendix I.

2. Send electronic customs records to the customs agency through the Customs Data Processing System.

3. Continue the response information of the Customs agency and execute according to one of the following cases:

a) When receiving the "Notice of Denial Of Electronic Customs Testimony": the operator of the customs implementation of the revision, the addition of electronic customs information or the program by the customs authority;

b) When receiving "Electronic Customs Numbers" and "Decided the Level of Test Level":

b1) The case of electronic customs affidavit was accepted by the Customs Agency "Information" or "Discharge" or "Deliver the goods on the preservation", the customs affidavit says:

b1.1) In the electronic customs affidavit has been accepted by the Customs Agency for "Information" or "Discharge" or "Bringing Goods on the Protection" on the Electronic Customs Testimony System in the Journal of Printed Electronic Customs (01 copies); signed, stamped on the naval affidavit. the electronics in print;

b1.2) The publication of the printed electronic customs paper at b1.1 paragraph 3 This same goods at the customs monitoring site connected to the Customs Data Processing System to confirm "The shipment passed the customs monitoring area" and continued the procedure (if only). Yes).

In the statute of limitations of the law on retention of customs records for export goods, imports, if the customs officer has the need to confirm "Information" or "Release of the line" or "Deliver the goods on the preservation" on the printed e-print newspaper, the person said. The customs report has confirmed "The cargo has passed the customs surveillance area" to the Customs Department where the electronic customs register confirmed.

If there is a need to confirm "Information" or "Release of Goods" or "Deliver Goods on Preservation" before confirming "The package through the customs surveillance area", the operator of the customs publication 01 printed electronic customs at b1.1 paragraph 3 This at the site. The Customs Department where the affidavit was to confirm that the publication of the printed electronic customs report was confirmed to the same cargo at the monitoring area to confirm "The shipment passed the customs monitoring area" and continued the procedures (if any).

b2) The case of electronic customs clearance was accepted by the Customs Agency "Concerned" Or "Discharge" or "Bringing Goods On Preservation" with the condition that it should be published, filed for export licenses, importing goods or evidence from proven goods. A requirement for specialized management, evidence from a particular preferable tax benefit tax, exempt, tax cuts or tax bail must submit, the proof from the proof has fulfilled the obligation to pay the tax before confirming "the package through the monitoring area." Customs, customs and customs. "

b2.1) In the electronic customs affidavit was accepted by the Customs agency "Information" or "Release of Goods" or "Bringing Goods on the Protection" on the Electronic Customs Opening System in the Journal of Printed Electronic Customs (01 copies); signed, stamped on the naval affidavit. the electronics in print;

b2.2) The printed electronic customs journal published at b2.1 point 3 This and published/filed a export license, importing goods or evidence from a commodity proof that met a request for specialized management, evidence from the supported goods. Special preferable tax rates, exempt, tax cuts or tax returns must submit, the proof from the proof has completed the obligation to pay tax at the Customs Customs Bureau where the registration is to confirm "Customs" or "Release of the line" or "Deliver the goods on preservation";

b2.3) The printed electronic customs journal published b2.2 paragraph 3 This same commodity in the customs supervision area to confirm "the goods through the customs monitoring area" and the continued procedure (if any).

b3) The case of electronic customs clearance is required by the Customs Office to be published, filed in a paper by the electronic customs records for inspection before allowing the information of the cargo: the operator submitted, published 02 electronic customs records; 02 papers. The value of the value (if the goods are to declare the value of the sale) and the evidence from the customs records to the Customs Department where the registry of the electronic customs inspection is required and executed:

b3.1) When it is "Concerned" Or "Discharge" or "Give Goods To The Preservation": the operator of the customs publication of 1 printed electronic customs documents confirmed "Information" or "Release of the Company" or "Deliver the goods on the preservation", 01 value papers (if available) and 01. The results of the results check the certificate from the paper. When carrying goods through the customs supervision area, the customs chief is on the regulations at Article 18 of this article;

b3.2) When asked to appear, file a certificate from the electronic customs records and the goods to the Customs Service: the observer performs the prescribed work at the b4 point of 3 This Article.

b4) The case of customs testimony is required by the Customs agency, submitted evidence from paper of electronic customs records and goods for inspection: the operator submitted, published 02 electronic customs papers in, 02 price declarins (if the goods were in the area) We have to open up all the evidence from the customs records of the customs records as requested and export goods, imported to the Customs Department where the electronic customs regionship was registered. When it is decided to "Observe" Or "Release" or "Deliver the goods on the Protection", or "Allow the goods to export, import the transfer of the store", the operator of the customs publication of 1 printed electronic customs officials decided "Information" or "Release". "Or" Give the goods to the preservation "or" Allow the goods to export, import transfer ", 1 votes to check the certificate from paper, 1 votes the results of the actual inventory (except for the export of imported stores), 01. the value (if any). When carrying goods through the customs supervision area, the navigable observer is executed by regulation at Article 18 of this Information.

4. The affidavit is allowed to slow down on a number of evidence from a customs record except for export permits, import to goods must have a export permit, imported under the rule of law and have to talk about slowing down on the overseas paper. You know, electronics. The customs officer must submit the evidence from being allowed to slow down in the statute of limitations of the law. In the case of specific non-regulation law, the deadline is allowed to be delayed by no more than 30 days from the date of registration of the electronic customs journal.

5. Authority for the delay of the testimony: Chief of the Bureau of Customs in the registry of the electronic customs office decided to slow down the evidence.

What? 10. Fix the affidavit, declare customs records

1. The repair of the affidavit, the addition of the customs records made in the following cases:

a) Correction of the affidavit, the addition of customs records prior to the time of the actual examination of the goods or prior to the decision as long as the provisions of the provisions of the provisions of the goods by regulation at the point a paragraph 2 Article 34 Tax Management Laws;

b) Correction of the affidavit, the addition of customs records when the goods were "Concerned" Or "Discharge" or "Deliver goods on preservation" over the sixty-day period since the date of the declaration of the testimony and before the Customs agency conducted the following examination. view, if the repairs, the addition of the Content Customs Testimony Content is not related to the implementation of the export management policy, import and tax policy on export goods, import;

c) The addition of the customs records for a period of sixty days, since the date of registration of the customs sheet to the erroneous content that affects the amount of tax paid to submit, if the following conditions are met:

c1) The error filed by the taxpayer, the self-discovered customs affidavit, declared itself to the Customs body;

c2) The timing of the declaration in the sixty-day period, since the registration of the customs post but prior to the Customs body carrying out tax checks, tax inspectors at the taxpayer ' s headquarters;

c3) There is a miscalculation of the calculation of the amount of tax that must submit; errors in terms of value, origin, code, tax rate, the amount of tax must submit on the customs records submitted to the Customs authority;

c4) The customs officer, the taxpayer must have enough of the proof base and the Customs agency has sufficient basis, inspection conditions, determination of the honesty, accuracy and legalization of the addition.

d) To be corrected by the affidavit, the addition of the customs records beyond the sixty-day period, since the date of registration of the customs records and the customs of the customs officer shall be subject to the current violation by the current regulations if the following conditions are met:

d1) The taxpayer, the self-discovered, self-discovered customs officer, declared itself to the customs agency before the Customs agency carried out tax tests, tax inspectors, post-agency inspection at the headquarters of the customs affidavit;

d2) The customs officer, the taxpayer has enough of the proof base and the Customs agency has enough of the facility, the test condition, the accuracy and the legalization of the repair, supplements.

2. Fix contents, additional openings include:

a) The addition of information as a basis defines the factors, the tax base or the identification of the non-taxable object; or identify the tax exemption, tax exemption, tax relief, tax refund, non-tax returns;

b) The addition of the tax amount must be filed, the amount of tax paid, the amount of the arbitarbiter to be submitted or the amount of tax arbiter (if any), the slow fine of the additional tax money added (if the taxpayer paid the additional tax on the supplement). charge of taxes) for each item and of both customs papers; the commitment to the accuracy, validity of the evidence, the additional filing;

c) Opening up, adding other information on the customs sheet.

3. repair procedure, supplement

When the correction, additional testimony under the regulation at paragraph 1, the operator creates the repair information, complemers on the electronic customs affidavit, stating the reason for repairs, additions; sent to the customs agency via the Customs and Customs Data Processing System. It's the customs agency.

The evidence from the customs identification document must submit/appear when the Customs agency asks for:

a) printed electronic customs records, Annex of the printed electronic customs journal (if any), the manifest (if any);

b) The testimonies from the requirements of the competent authorities;

c) The additional electronic customs affidavit in the case of the Customs agency confirmed "The goods through the customs monitoring area" or "Information" or "Release of the Line" or "Deliver Goods on Conservation" or "Allow goods to export, enter the transfer window". "

4. Procking for repair records, additional openings

Upon receiving the correct declaration of repair, the addition of the Customs agency performs the flow in one of the following forms:

a) Accept for repairs, additions on the basis of open information;

b) Check the repair records, add it before the decision allows for repairs, additional openings.

Customs officials upon receiving the repair records, the addition of the implementation are as follows:

b1) The full, accurate test of the repair profile, the addition and notification of test results on "Electronic Customs procedure notification"; the case of additional results was printed out of evidence from the Customs organ paid to the operator. One, one, one, one, one.

b2) The results of the results of the repair records test results in the following deadline:

b2.1) During an eight-hour period of work since the reception of sufficient repair records, additional openings to the case of repair, additional openings before the time of the Customs agency inspection of the actual inventory or decision-free of the actual inventory;

b2.2) During the five-day period of work since the date of receiving sufficient repair records, the supplement to the specified case at point b, point c, point d 1 Article.

5. Authority for the repair of the affidavit, opening of the customs records: The Chief of the Customs Bureau in the registry of the electronic customs review, the decision for the repair of the affidavit, the addition of the specified electronic customs records at 1 Article.

What? 11. Cancel customs

1. The cases of cancelation:

a) It is too long for fifteen days from the date of registration, the number of customs records without the export of electronic customs records in the event of an electronic customs record.

b) Overtime fifteen days from the date of registration of the customs testimony that customs officials have yet to export export goods, importing must be required to inspect the fact for the inspection of the Customs Service;

c) Over the fifteen-day period from the date of registration, customs of customs, goods are exempt from actual checks but no imports to the entry door or export goods are not subject to the oversight of the Customs authority;

d) The electronic customs affidavit was registered, but did not continue to perform customs procedures operated by the Customs-based electronic data processing system or there are incidents outside the Customs-based electronic data processing system;

The customs officer proposed to cancel the registered customs journal in the following circumstances:

1) A lot of openings for a quantity of goods;

2) The export of exported goods was subject to customs supervision but the customs officer did not export the goods;

3) The inaugural customs statement is not the correct type of export, import. In this case, only to be undeclared before the time of the actual examination of the goods or the decision to be exempt from the actual examination of the goods.

2. The auto-destruct sequence

a) For the customs officer:

When canceling the affidavit in cases of this Article 1, the operator generates the correct declaration of the testimony in the correct form at the Disposal Information template, stating the reason, sent to the customs agency via the Customs Data Processing System, receiving it. "Guidance notification of electronic customs procedure" and the implementation of the requirements at the customs manual notification.

The customs officer must submit to the Customs for the 01 Customs of the printed electronic customs; the records, the records, and the ballot papers, the inventory check (if any) in case the printed electronic customs case was confirmed "The shipment was over." Monitoring area "for export goods and/or" Information "or" Clearance "or" Bringing goods to the preservation "or" Allow goods to export, import transfer " for export goods, imports.

b) For the Customs authority:

b1) A 15-day deadline since the expiration date of the declaration of testimony at point a and point b 1 This is that the observer does not perform the regulation at the point of a paragraph 2 This, the Customs agency does the cancellation of the affidavit and response to the customs officer;

b2) The customs office continues to implement the inspection of the destruct data, propose the Leader of the Bureau and execute the cancellation on the system. In the case of the printed electronic customs journal confirmed "the goods through the monitoring area" for export goods and/or "Information" or "Release of Goods" or "Deliver Goods" or "Store Goods" for export goods, The import is crossed with ink pens (or signs of destruction), date, month, year of destruction, signed, stamped, and published on the printed electronic customs journal.

The Customs Service stores the entire data on the customs data processing system for registered records but has to cancel the current implementation of the cancelled printed electronic customs records (if any) in the order of customs records.

3. Authority to cancel the National Observatory: The Secretary of the Customs Department where the registry of the electronic customs review determines the decision to cancel the electronic customs account for the specified cases at 1 Article.

What? 12. Take on, check, register, distribute the electronic customs affidavit.

1. The reception, inspection, registration level, the electronic customs circulation of the Customs agency is automatically implemented through the Customs Data Processing System.

2. The case does not accept the electronic customs affidavit, the Customs agency through the Customs Data Processing System to send "Electronic Customs Denial Notification" which states the reason and instructs the operator to carry out the necessary work. The customs of the customs.

3. The case of acceptance of the electronic customs affidavit, through the Customs Data Processing System, the customs agency of the customs and distribution of the customs customs in one of the following forms:

a) Accusing electronic customs testimony, which allows "Information" or "Release of the order" or "Deliver the goods on the preservation" (a "green flow"); or acceptance of the declaration of the declaration of electronic customs, allowing "Customs" or "Release". or "Give the goods on the preservation" with the right to be published, file a export license, import of goods or evidence from a commodity proof that met a request for specialized management, evidence from proof of a special preferable tax benefit, Exemption, tax cuts or tax bail must submit, the proof from the proof has completed the obligation to pay tax before confirming " The package passed. Customs monitoring area "(called" conditional green flow ");

b) The appearance, file certificate from the electronic customs records paper to check before allowing for the information of the goods (called "golden stream"). Examination of the certificate from the certificate is in accordance with paragraph 1 and paragraph 3 Article 13 This message;

c) The program, the filing of paper from the electronic customs records and the goods to check before allowing for the information of the goods (called "red flow"). The actual examination of the actual cargo is prescribed at paragraph 2 and paragraph 3 Article 13 of this.

What? 13. Check out the electronic customs records and the actual examination of the goods during the customs procedure.

1. Electronic customs records

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

b) The authority determines the form of examination: the Customs agency decides to pass the results of the risk management information on the Customs Data Processing System;

c) The audit content: check the full file, check out the contents of the electronic customs records, check the evidence from the electronic customs records, the internal projection, and the evidence from the electronic customs records; check the internal security. It ' s open to law.

d) The responsibility of the customs civil service in the case of examination of the certificate from the electronic customs records of the electronic customs records before allowing the information of the goods: perform the following work:

d1) Take on, check out the certificate from the affidavit issued by the operator, appear and update the test results on the Customs Data Processing System;

d2) In 2 votes write results of a ballot test results in the results of a certificate of evidence from paper, signed, stamped on the public, and asked the operator to sign, specify the name on the ballot paper results check the certificate from paper;

d3) The result of a certificate of evidence from a paper of the electronic customs records performed one of the following work:

d3.1) For the related shipment shipment: executed by regulation at the b point 3 Article 17 This message;

3.2) For a package that is "put on the goods in the preservation" or "Release": executed by regulation at point b 4 Article 15 or b point 3 Article 16 This message;

d3.3) For the required shipment to continue other procedures: file transfer to other transaction seers by regulation.

d4) Pay off the customs of the print customs 1 and 1 "Votes the results of the paper test results" if the goods are in the specified case at d3.1 point and point d3.2 1 This Article.

2. Food testing of goods

a) The test form: due to the direct customs organization performed, by machinery, engineering equipment, by other career measures;

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

c) The authority determines the form, level of examination: Chief of the Customs Administration decides to follow 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 by the Chief Secretary of the Customs Department where the electronic customs procedure decided to change the form, the level of inspection was taken. decision earlier, which was responsible for changing the form decision, level of examination;

d) Content-based test content: inventory name, digital code, quantity, weight, type, quality, output of goods, trademarks, commodity labels, date of production, limited use of goods; the opposite of the suitcases of goods of goods with records electronic customs, quantification of the material material; the convection of goods with the sample of the raw materials or product samples according to each type of the corresponding type;

The responsibility of the customs union to carry out the actual examination of the goods that perform the following work:

d1) The actual test of the goods, updates the test results to the customs electronic data processing system;

2) In 2 votes to record results of a "Cargo Test Results", signed, stamped on the public and asked the operator to sign, stating the name on the ballot records the results of the inventory test;

3) The results of the actual test of the actual cargo execution one of the following work:

3.1) For the related shipment of the information: executed by regulation at a point b of Article 3 Article 17 This message;

3.2) For a shipment of the order "Put goods on the preservation" or "Release": executed by regulation at point b 4 Article 15 or point b, paragraph 3 Article 16 This message;

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

4) Pay for the customs of the 01 edition of the printed electronic customs and 1 "Votes the results of the inventory test" if the goods are in the specified case at point 3.1 and set up 2 This.

3. The specific guide examining the electronic customs records and the actual examination of the commodity in the process of customs procedure:

a) Check out the name of the row, the number of goods: as specified by the Digital Information 49 /2010/TT-BTC December 12, 2010, of the Ministry of Finance to guide the classification, apply the tax rate to export goods, import;

b) The test of the amount of goods: for items that by manual method or equipment of the Customs authority do not determine the amount (such as the liquid, the row, the shipment of large quantities ...) then the customs agency is based on the monitoring results. of the business trader business examiner (below the call for a trader) to determine;

c) An examination of the quality of goods (including food safety checks and audits):

c1) The goods belonging to the Goods Category must check in the quality:

c1.1) For imported goods: in accordance with the specific regulation of law, the agency of the Customs base paper registry paper quality checks or paper-exempt paper-free paper or paper paper conclusion paper reached the quality of imported goods, test results. Food safety, the results of the inspection qualified for the inspection of the inspection body for customs procedures;

c1.2) For export goods: the agency Customs base paper concluded the shipment reached the quality of the inventory of the inspection body to be the customs procedure.

c2) The goods not part of the Goods Category must check in the quality:

c2.1) The case by its means and equipment, the Customs agency does not identify the quality of goods to carry out export management, import of goods, the Customs agency along with the operator of the sample or the request for the operator. providing technical documentation, uniting the selection of merchants to make the decision. The conclusion of the trader is valuable to the parties;

c2.2) The case of the customs and customs authority is not consistent in the choice of the organization of the organization, the Customs office selects the organization and the base to the results of this decision to conclude. If the observer does not agree to this conclusion, the law enforcement is done.

d) Check out the goods of the goods: the inspection is carried out based on the practice of goods, customs records, information related to goods and regulations at Article 15 of the number of states. 19 /2006/NĐ-CP February 20, 2006, the government regulates the Commercial Law of Exporting Goods and Relevant Instructions.

The treatment results are as follows:

d1) The case of actual origin of the imported goods differs from the testimony of the customs affidavit, but still in the country, the territory that has a customs agreement with Vietnam the Customs agency still applies the prescribed preferable tax and the base. In essence, the level of violation for the rule of law;

d2) The suspected case of exporting the goods, the Customs agency asked the customs officer to provide additional evidence to prove or recommend the authorities have the authority of the exporting country. The verification of the verification of the goods of goods must be completed within a hundred and fifty days, since the day of the operator of the customs filing a full and valid filing. While awaiting test results, the goods do not benefit the customs duties but are still being adopted in accordance with the conventional customs procedure.

The review period settled the entangriate of goods, considering the acceptance of C/O for no more than three hundred sixty-five days from the date C/O was submitted to the Customs office or since the day the Customs Agency suspected of a violation of the goods of goods.

d3) The case of the aberration filed C/O grants both the shipment but only imports part of the shipment then the Customs Agency accepts the C/O for the portion of the input.

The tax check, including the contents:

d1) Check the conditions for the application of the coervate measure, the statute of limitations by regulation;

2) Check out the bases to determine whether goods are not subject to the taxable object in the case of a non-tax affidavit by an export tax subject, import tax, or value added tax, or special consumption tax, or tax. Protect the environment;

3) Check out the bases to determine the goods belonging to the tax-free object, in case the operator of the customs of the tax exemption object;

4) Check out the tax bases to determine the amount of tax paid, the calculation of the tax amount must be filed in the case of export goods, the import of the taxable subject on the basis of the test results indicated by paragraph 1, paragraph 2, paragraph 3 This, end check, determine the tax value in accordance with instructions at the Digital Information 205 /2010/TT-BTC December 15, 2010 of the Ministry of Finance Guide No. 40 /2007/NĐ-CP March 16, 2007 of the Government provides for the identification of customs values for the goods of exports, imports, and other related bases.

e) Check out the counterfeit goods (including a counterfeit possession of intellectual property): implemented as defined in Article 219 Intellecintellectual Property Law on November 29, 2005, Commercial Law and related manual text.

What? 14. Take a sample, sample, store imported goods, export

1. Form of the sample: sample the artifacts, take pictures.

2. The sampling of imported goods performs in the following cases:

a) The customs officer has a request for the sample to serve customs;

b) The goods must take a sample at the management requirements of the Customs agency, including: the raw materials imported to the public, to produce export goods; household products, export products products; export goods returned to recycling; reproducing income, and export. Re-entry (except for the goods unable to sample, the goods are difficult to preserve, raw goods living, raw material altered initially after production, precious metals, precious stones);

c) The imported goods must take a sample to serve the analysis, which is required by the requirements of the Customs authority.

3. The sampling of the Department of the Customs Office for the registration of the decision electronic customs customs for specific cases:

a) The case of imported raw materials for machinization, export production, which is transferred to the store, is exempt from the actual inventory of the goods but a sample must be samed in the store or factory, the factory, the manufacturing facility;

b) The case of the aberration of customs has a request for a sample at the store, the Customs Department where the electronic customs or Customs Administration is located, or the port Customs Administration performs the prescribed sampling;

c) The case of the aberration of the customs officer requires a sample at the plant, the factory, the production facility, and the procedure for the transfer of the store by regulation. The customs department for the registry of the electronic customs department performs the sampling.

4. Procedulated procedure

a) The sampling of the base to the requested vote of the customs officer or the Customs authority. The sample vote was formed in two copies, a copy of the same template, a storage unit in the unit requesting the sampling. The sampling vote is specified at the 02-PLM/2010 Annex III template attached to the 194 /2010/TT-BTC;

b) The case for sampling by order of analysis, classification of export goods, imports is done in accordance with Article 20 Digital Information. 49 /2010/TT-BTC December 12, 2010 of the Ministry of Finance guidelines on the classification, which applies tax rates to export goods, imports;

c) When the sampling must have a master representative and the Customs representative; the template must be confirmed and sealed by the two parties. In the case, he must record the number of customs records, have the signature and seal the number of the customs and signature of the owner's signature on the back of the photo, save the same customs records;

d) The sampling content is shown on the printed electronic customs journal.

5. Engineering taking the form in accordance with the direction of the Customs General.

6. Location

a) The Analysis Center, which categorize export goods, imports (for the sample provided by the Center for Analysis, Classification of Analysis);

b) The Customs Department where the registry of the electronic customs journal (for the Customs Affiliates where the registry of the electronic customs document is registered to address the tasks involved in the sample, the cases are images, in addition to saving paper photos, and is saved in the Customs Data Processing System;

c) The headquarters, where the manufacturer's production is for the imported raw materials, export production; recyclable goods.

7.

a) The sample at the Center for Analysis, the classification of export goods, imports, and/or the Customs Administration where the electronic customs register is stored in the ninety-day period from the date of the commodity information. In case of a dispute, the complaint comes when the dispute is settled, the complaint;

b) The raw material, the recycled goods are stored in the business until the agency of the Customs Service finishes the contract.

The raw material for the production of exports was stored in the business until the Customs Office finished the export of the export-produced materials that the model represented.

c) The product of the macho product, the product production product is stored in the business for the five-year period since the publication of the export sheet, importing goods.

What? 15. Take the goods to the preservation

1. The goods cases are brought back to the preservation:

a) export goods, imports must be specified to determine whether to be exported, imported, or not that the owner has requested to give the goods to the preservation, the Customs agency only accepted in case of responding to the conditions of customs oversight;

b) The goods must carry out quarantine under the rule of law that the site quarantine at quarantine, the factory factory, the repository, the test site in addition to the store area or the goods must check the quality, food safety checks. Prior to the announcement, the Customs Administration had only accepted permission to bring goods to the preservation of the preservation of the existing law on the examination, the food safety examination, the quality of the quality of the product.

In the statute of limitations of law, the customs officer must submit additional documents to the paper customs records report results on the examination, the inspection of the state inspection agency with jurisdiction.

2. The responsibility of the customs affidavit: preserving the commodity status at the site of the preservation site.

3. The decision authority allows for the shipment of preservation

a) The Customs Enforcement Agency for the registration of the electronic customs journal decided to allow for the shipment of preservation of the preserved goods to the customs by deciding whether to update the risk criteria into the customs data processing system, within the scope of the operation. a devolve jurisdiction;

b) The chief minister of the Customs Department where the registry of the electronic customs is decided or assigned to the competent civil authority of the Customs Genus Bureau where the electronic customs register decides to allow the operator of the customs to provide a cargo of preservation at the site. The point of an observer's point is that the cases are not under a three-point point. The decision was made on the Customs Data Processing System.

4. The responsibility of the customs office of the Customs Department where the registration of the electronic customs journal

a) For the case of a commodity that is a "green flow": when the customs officer has a request, the base customs officer decides to take the goods on the preservation system on the customs data processing system, sign, seal the public on the confirmation cell. preservation of the customs office of the customs officer of the customs officer;

b) For the case of the remaining commodity flow: after the test, the electronic customs records or the regulation of a cargo practice by regulation, if the results are consistent and are led by the authority of the approved Federal Bureau of Appropriation, Customs and Customs. The base decided to take the goods on the preservation of the customs data processing system, sign, seal the public on the umbrella of receiving the goods on the preservation of the customs records of the customs operator.

What? 16.

1. The goods are allowed to export, import but have to determine the price, the examiner ' s request, the classification analysis to determine exactly the amount of the tax must be filed, and the order to be delivered when it meets one of the following conditions:

a) The owner has made tax obligations on the basis of the customs of the Customs authority ' s tax identification, or;

b) Goods exported, imports are entitled to pay tax in accordance with the laws of taxes, or;

c) Not yet submitted, paying not enough tax to submit as a result of the Customs agency ' s tax determination in the regulatory period that is held in credit or other organization operating under the provisions of the Law of Credit Organizations standing out bail on the amount of money required. Pay me

2. The authority decides to allow free release

a) The Customs Enforcement Agency for the registration of the electronic customs journal decided to release the shipment of goods to the goods exempt from the customs investigation by deciding to update the risk criteria into the Customs Data Processing System, within the scope of the jurisdiction assigned to it. level;

b) The chief minister of the Customs Department where the registry of the electronic customs of the decision or assigned to the authority within the Department of Customs of the Customs Office where the electronic customs register decides to allow the release of the air to the non-colonial cases. It's a two-point clause. The decision was made on the Customs Data Processing System.

3. The responsibility of the customs office of the Customs Administration where the electronic customs register is registered.

a) For the case of a commodity that is a "green flow": when the customs officer has the request, the customs officer decides to release the shipment on the customs data processing system, sign, seal the public on the confirmation box. The customs of the customs officer of the customs officer;

b) For the case of the remaining commodity flow: after the test, the electronic customs records or the regulation of a cargo practice by regulation, if the results are consistent and are led by the authority of the approved Federal Bureau of Appropriation, Customs and Customs. The base of the decision to release the shipment on the customs data processing system, signed, stamped the public on the confirmation of the launch site on the customs records of the customs officer.

What? 17. commodity information

1. The goods are adopted after the customs procedure is done.

2. The goods that have not finished the customs procedure can be adopted if belonging to one of the following cases:

a) Lack of a number of testimonies from the customs records but were agreed by the Customs authorities for a deadline;

b) exports of exports, imports are entitled to pay tax in accordance with the laws of taxes or the goods that are required to pay the tax before receiving the order without filing, filing not enough tax payers must submit in the prescribed period but are held credit. or other organizations operating under the provisions of the Law of Credit organizations that guarantee the amount of tax to submit.

3. The authority decides to allow for goods information

a) The Customs Enforcement Agency for the registration of the electronic customs journal that determines the information for the goods is exempt from customs inspection by deciding to update the risk criteria to the Customs Data Processing System, within the scope of devolve jurisdiction;

b) Electronic customs records, examination of the practice of goods decided against the cases of the point b 4 This.

4. The responsibility of the customs office of the Customs Department where the registration of the electronic customs journal

a) For the case of a commodity that is a "green flow": when customs officers have requests, customs officials make decisions on the customs of the customs and customs data processing system, sign, seal the public on the site of the customs statement. The electronic print of the customs officer;

b) For the case of the remaining commodity flow: following the test, the electronic customs records or the regulation of a cargo practice by regulation, if the appropriate results, customs officials determine the information on the data processing system. Customs office, signed, sealed the public on the official confirmation of the customs statement printed by the customs officer.

What? 18. Monitoring of export goods, imports of electronic customs procedure

1. Principles: Customs oversight for export goods, importing the application of the electronic customs procedure implemented by the current regulation of customs supervision for export goods, imports.

2. The responsibility of the customs operator

When bringing the goods to export, import into or out of the customs monitoring area, the customs officer must carry out:

a) For the export row:

A1) Export 1-printed electronic customs journal, the seal of the customs affidavit which was decided by the Customs Agency on the system or confirmed "Information" at the customs monitoring area connected to the Customs and Customs Data Processing System or in the United States. published in 01 of the signed electronic customs records, the seal of the operator of the electronic customs officer has been confirmed by the Customs Agency as "Customs" in the customs monitoring area that has not yet connected to the Customs Data Processing System; evidence from the evidence. It has entered the customs supervision area due to the port business agency, warehouses, dermization;

A2) Export of the cargo when the Customs agency asked;

A3) Rereceiving the 01 printed electronic customs papers confirmed "The goods through the customs supervision area" and the evidence came out.

b) For imports:

b1) Export 1 journal of printed electronic customs, the seal of the affidavit was decided by the Customs authority on the system or confirmed "Information"/"Release"/"Give the goods on the preservation"/"Allow goods to export, import" transfer of the store "in the customs monitoring area connected to the Customs Data Processing System or the export of 1-signed electronic customs records, the seal of the operator of the electronic customs officer has been confirmed by the Customs agency" Information "/" Liberation ". "/" Take the goods to the preservation "/" Allow the goods to export, import the transfer to the store " at the customs surveillance area that has not connected to the system. the following customs electronic data processing; and the following (if present): Votes a container of goods/coupons of goods or Votes, the dock business of the port, warehouse, landfill;

b2) Export of goods;

b3) Rereceiving the 01-printed electronic customs journal that has confirmed "The goods through the customs supervision area" and the evidence has been published.

3. Customs oversight

a) To carry out the monitoring of export goods, importing by current regulation;

b) The goods exported, imported when entering or out of the customs monitoring area, the monitoring customs union carried out the inspection as follows:

b1) Check out the validity of the electronic customs affidavit;

b2) The reference to the electronic customs content of the electronic customs printed on the customs data on the customs data processing system in customs monitoring areas connected to the Customs Data Processing System as one of the facilities to confirm. "Customs through customs surveillance".

The case of the customs oversight area has not yet been connected to the Customs Data Processing System, which is a reference to the confirmed printed electronic customs content of the Customs Department, which registers the affidavit with goods as one of the facilities to confirm. "Customs through customs surveillance".

c) Processing test results:

If the test results are consistent, the customs officer monitors updates to the system and confirms "the goods through the customs surveillance area" on the printed e-print avionics; sign the name, stamp out the public; return the customs operator.

Where the test results are not suitable, depending on the specific case, the store of the Store Customs Guide the regulator, complementated or processed under the current regulation.

For the expiration of the validity of the printed electronic customs department, the Bureau of Customs Administration requests that the operator be sent to the Customs Department for the registration of the affidavit.

What? 19.

1. Goods transfer

a) The export of export-shifted exports is that export goods are under inspection, customs supervision, which is transported from the site of the customs office outside of the store, the site of the domestic freight inspection site to the export door. The export business of the manufacturing business (below abbreviated DNCX) is transferred from DNCX to the export door, to the external repository, to the other DNCX;

b) The import of imported goods is the imported goods that are under inspection, customs supervision, which is transported from the import door to the site as customs procedures outside of the store, the site of a cargo inspection site in the interior;

c) The imported goods transferred to the store:

c1) The device, machinery, supplies imported to build the plant, the work being transferred to the site of the geochemical testing site in the interior is the work leg or warehouse of the building;

c2) raw materials, supplies, components, machinery, equipment, production parts were transferred to the site of the offshore customs procedure, the site of the inspection of the goods being the factory, the factory where production;

c3) The import goods of many owners share a single transport that is transferred to the focus test site, the domestic collection station in the interior;

c4) Goods to advance to the fair, the exhibition is moved the store from the entry door to the venue of the fair, exhibition;

c5) The raw materials, supplies, machinery, equipment to serve the production, the macho of the manufacturing business, of the business to receive a macho for foreign traders and raw materials, imported items to produce exported goods transferred from the external depot. view of the Department of Customs Outside the store where the business regioners as customs procedure in accordance with the rule of law;

c6) The goods are the office equipment catering to the operation of the business itself (table, seat, cabinet, and stationing office ...) if it is in the general container with imported raw materials for machinization, export production, to be transferred to the Department of Customs Exterior. Where the business is registered as a customs procedure by law;

c7) The imported goods with the target carrier record is the inland port (Inland Clearance Depot, abbreviated ICD):

c7.1) The imported goods with the target carrier record are the domestic port (ICD) which is not transferred to the customs of customs, the site of the actual inventory of goods outside the store. Except for the other prescribed cases of the Prime Minister;

c7.2) For the imported goods of DNCX; raw materials, supplies, machinery, imported equipment to serve the production of export goods or implementation of a contract for the purpose of an ICD, the business is made the procedure of transferring the store from ICD to the Chi Chi. The DNCX Management Customs Department, which registers the export of export earnings, where the business announces public contracts to continue customs procedures. For the property of the property to check in fact, if the business offers to be tested in fact right at the ICD then the ICD Customs Section conducts a real inventory test at the suggestion of the DNCX Management Customs Section, the Customs Section where the affidavit says. enter the export production, where the business announces the macho contract.

c8) DNCX ' s imported goods are transferred from the import door, from the external repository, from the other DNCX to DNCX;

c9) The goods transfer of other stores in accordance with the rule of law.

d) The imported goods are transferred to the regulation at c1 point, point c2, point c3, point c4 and point c9 1 This must carry out the electronic customs procedure at the Customs Section of the Provincial Bureau of Customs, the city management of the cargo site moved to state. specific of the above points.

2. The store Customs Department performs the actual examination of the commodity in the cases:

a) The case has signs of violation of the customs law on customs or guarantees of customs management. Chief Bureau of the Bureau of Customs Administration decides to form, the level of actual physical examination of the goods;

b) The imported goods are transferred to the store but as specified by the specialized management authority must check the actual entry at the entry door;

c) At the suggestion of the Customs Bureau in the registration of the electronic customs journal;

d) The test results at point a, point b, point 2 This Article 2 This is updated to the Customs and Notification Electronic Data Processing System for the Customs Section where the registration of the electronic customs journal in the event is not connected to the System. The customs of the customs of the customs.

3. Subscription, decision to transfer export goods export, import

a) The registration of the export transfer for export goods, imports are made in the opening of an electronic customs statement for export, importing goods.

b) The decision to allow the transfer of the port (including the location, time) or not to allow it to be shown at the "Electronic Customs Procedulation Notice" on the system and is shown on the printed e-print newspaper.

4. Monitoring of export goods, import transfers

a) The goods exported, imported when the customs procedure are exempt from the fact that the goods do not have to seal the customs;

b) For export goods, imported when the customs procedure is required to test the fact:

b1) Must be contained in the bow of the bow, or in the types of response vehicles that are required to seal the customs;

b2) Small batches, odd if not contained in a bow antenna or contained in the means of transport did not meet the requirements of the customs seal, the execution of each package;

b3) Small import shipments, which belong to different import sheets but also offered to transfer the store to a site, shipped in a motor/vehicle antenna if the conditions are met: the owner has the offer text and the company. The supply tenor/transport response is required to seal the customs;

b4) The case of exporting goods, importing the transfer of the store contained in the container's antenna, the barrel, the event or contained in the transport that cannot seal the customs, the processing is as follows:

b4.1) As customs procedure at the store of the Store Customs, or;

b4.2) The store of the store inspects the commodity in accordance with the recommendation of the Bureau of the Customs Exterior.

5. The operator using the printed electronic customs clearance has been authorized by the Customs Agency to move the store to testify from freight on the road. The operator is responsible for the preservation of the state of goods, the sealing of customs, sealing the carrier, and on the right route, location, window, time as registered. Work and submit the customs records and merchandise transfer at the Customs Department where the shop is transferred to the prescribed procedure.

What? 20. The facility to determine the exported goods

1. For goods exported through the sea-road window (including goods through the CFS), the domestic waterway is an export commodity that has been confirmed to be confirmed, confirmed by the supervising customs, the delivery of the order to the transit vehicle.

2. For goods exported through an air-sugar store, the railway is the export of the exported goods that have been confirmed, confirmed by the monitoring customs, evidence from the shipping of the cargo that has placed on the means of transport.

3. For goods exported through road-to-road doors, river roads, shipping ports, shipping areas, supply goods for ships, flying boats or export goods transported along with passengers appearing through the air store (no transport is available). single) is the export of the exported goods that has been confirmed, confirmed by the supervising customs.

4. For goods from the domestic goods that sell into the non-tariff zone is the export of the information that has been confirmed, confirmed by the supervising customs.

5. For the goods of DNCX exports abroad, exports put into the external warehouse or purchase, macho to the domestic, with other DNCX.

a) The cargo of DNCX exports abroad, exporting to the external external depot in accordance with paragraph 1, paragraph 2, paragraph 3 This Article;

b) The goods of DNCX purchase, machinize with the domestic; the goods of this DNCX buy, join with the other DNCX with or without the same area:

b1) The case at DNCX where exports, imports of non-layout cargo customs or cases of DNCX exported to other DNCX in the same production area, the basis for determining the exported goods is the export commodity bill that has been exported. Confirm the information.

b2) The case at DNCX where exports, importing goods with a monitoring customs layout, the basis for determining the exported goods is that the commodity bill has been confirmed and confirmed by the supervising customs.

6. For the export goods at the site, the export paper at the site was confirmed.

Chapter III

THE REGULATION OF CUSTOMS PROCEDURE FOR EXPORT GOODS, IMPORTS UNDER CONTRACT PURCHASE OF GOODS AND GOODS.

What? 21. Opening of electronic customs for export goods, imports under contract to purchase goods and goods.

Customs procedure for export goods, imports under the purchase contract made as a general regulation of electronic customs procedures for export goods, imported at Chapter II This.

What? 22. Electronic customs records for export goods, imports under contract purchase contract for sale of goods and goods.

The testimonies from the electronic customs records for export goods, imported under the contract for sale of goods made in accordance with the guidelines at Article 11 Digital News No. 1. 194 /2010/TT-BTC December 6, 2010 by the Ministry of Finance.

The case of the Customs Service requires that the program be presented, filed in a paper from the electronic customs records or in the program, file evidence from the electronic customs records and the goods to check before allowing the information to be used. The electronic customs officer submitted/presented to the Customs agency must be evidence from paper or evidence from electronic evidence.

Chapter IV

CUSTOMS PROCEDURE FOR PUBLIC GOODS FOR FOREIGN TRADERS

What? 23. General Regulation

1. Policy, regulatory regime, paper filing must submit/appear when there is the requirements of the Customs agency for public goods for foreign traders to be made unionized under the regulation at the United States Census. 117 /2011/TT-BTC August 15, 2011 of the Ministry of Finance guidelines customs for public goods with foreign traders (the following calls off as Digital) for foreign traders. 117 /2011/TT-BTC ).

2. The electronic customs procedure for household goods for foreign traders is made according to this Information.

3. The samples from the printed electronics follow regulation at the Digital Notice. 117 /2011/TT-BTC Separately, the public transport avionics of the transfer relay (model HQ/2012-TKĐTGCCT) and the e-printing press release (HQ/2012-TKĐTNCCT) are carried out according to the specified pattern.

What? 24. The procedure of notification, contract modification, public contract appendix

1. The procedure announces public contract

a) The responsibility of the customs affidavit:

A1) The operator generates information on the contract contract and the information on the category, the rating, the license (if any) according to the criteria, the standard format specified and sent to the customs agency via the Customs Data Processing System;

A2) Continue the feedback and execution of the Customs Agency's instructions at the public announcement pattern:

(A2.1) For the rejected public contract, the amendment, supplematuation of the contract information at the requirements of the Customs authority;

a2.2) For the accepted contract contract registration on the basis of an electronic customs information basis, the affidavit of the contract of the contract was accepted for registration to carry out the importation procedure, export;

a2.3) For the case the Customs agency has a request for a paper filing or a production base check prior to the registration of a public contract, the operator submitted/export the prescribed records.

b) The mission of the Customs authority:

b1) The Customs Enforcement, inspection, contract registration, and information feedback on the results of the inspection results for the customs operator through the Electronic Customs Data Processing System.

The Bureau Chief of the Customs Department decided to check the records, check the production facility.

b2) The deadline for contract extension:

It ' s about regulation at paragraph 2 Article 7 Digital. 117 /2011/TT-BTC August 15, 2011 of the Ministry of Finance guidelines customs for public goods with foreign traders.

2. Announces the Public Contract Extension

a) The types of public co-workers to the Customs office include:

A1) The appendix changed the contract:

A1.1) Exhibit for general information (in addition to the information on the categories attached to the contract);

A1.2) Annex to the contract.

A2) The appendix adds the category:

A2.1) Adding a portfolio of materials, supplies;

a2.2) Additional export product portfolio;

a2.3) Adding an import device category to serve the macho;

A2.4) Add import template catalog.

A3) The appendix changed the category:

A3.1) Modifixes the code (raw materials, imported items; export products; import equipment; imported goods);

A3.2) Fixed unit (raw materials, imported materials; export products; imported equipment; imported goods).

b) The responsibility of the customs operator:

b1) After the contract announcement comes before the expiration of the contract extension, the customs officer must create information in accordance with the criteria for information provided at the contract Appendix and send to the customs agency via the Customs Data Processing System;

b2) To receive feedback from the Customs authority;

b3) Ntb/show the records, documents related to the amendment, the addition of a macho contract when the Customs agency asks.

c) The mission of the Customs Service: execution as the registration procedure for the public contract.

3. Modified, contract addition/appendix contract extension

a) Modified, complemable on the basis of the agreement of the trader ' s agreement with the outsourcing partner:

A1) For the general information of contract/contract appendix: the revision, the addition is made since the contract announcement/contract appendix to the prior time of the contract expiration/contract extension;

a2) For other information common information of 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;

A3) The case of error detection in contract declaration/contract declaration beyond the specified time of the specified date, the customs officer is allowed to modify the declared content if there is a facility and be accepted by the Chief Bureau of Customs at the management of the contract;

A4) The procedure of amendment, contract addition/contract appendix implementation such as contract notice of contract/appendix contract.

b) Modified, supplemated by the operator mistakenly observed in the declaration or serve the management requirements of the customs:

b1) After the contract announcement comes before the expiration of the contract extension, the operator provides information and enforces the standard of information and standard formats specified at the public contract appendix;

b2) The observer must publish the evidence related to the revised content when the Customs office requires;

b3) The procedure of modification, the addition of the same implementation procedure for the notification of a contract extension of the public contract stipulated at paragraph 2 This.

What? 25. Customs procedure for raw materials, public supplies and materials

1. For the raw materials, public supplies provided by the outsourcing outsourcing

a) The procedure of customs when importing raw materials, public goods provided by the outsourcing firm from abroad performs in accordance with customs procedures for imported goods under contract purchase contracts at Chapter II and Chapter III This Smart, but did not make the tax manifest;

b) customs procedures for raw materials, public goods provided by the outsourcing firm in the form of export, imported in place, carried out on the regulation of customs procedures for export goods, importing at the stipulation at Article 47 Hey.

c) The sampling of the raw materials, the public artifact that is carried out in accordance with this Article 14.

2. For the raw materials, the supplies are provided by the public recipient to the public contract.

a) For the case of raw materials, the supplies provided by the recipient of the self-produced or purchased public market in Vietnam:

a1) When delivering the raw material, supplies into the supply to the customs union contract non-customs customs but must be agreed upon by the two sides of the name, the rule, the number in the contract/appendix contract and when the procedure is exported. The public product, the operator of the customs, has to open up the household materials themselves to the standard information criteria in the self-supply raw materials prototype;

A2) For raw materials, self-sourcing materials from the source of a self-produced or purchased company in the Vietnamese market with a export tax when it does export the export product, the operator of the implementation, the export tax (if any) on the market. I'm going to show you how to do this.

b) For the raw materials, the supplies are directly purchased from foreign countries to provide the contract for the contract: imported in accordance with the type of self-supply form. The importation procedure is carried out by customs procedure for imported goods under contract purchase contracts at Chapter II and Chapter III This information, but does not take account of the calculation of the tax.

What? 26. Customs procedure for machinery, import equipment to carry out the company ' s public contract.

The machine, the rental device, borrowed to serve the household in the form of a temporary reintroduction, customs procedure at the agency of the Customs and implementation of the contract for outsourcing, and as a result of export goods, imported under the contract purchase contract at Chapter III. Hey.

What? 27. Procedulable procedure, adjustment

1. Procedulated notification

a) The responsibility of the customs affidavit:

A1) Create information on the correct level in accordance with standard criteria and format formats at the actual definition of the worker product or the Information Form on the actual definition for the direct material involved in the export product that is separated from the original. original (component ingredients) and sent to the customs agency through the Customs Data Processing System;

A2) Continue the feedback and execution of the Customs Agency's instructions at the public announcement pattern:

a2.1) For the valuation of being registered on the basis of an electronic customs information basis, the specified base customs officer has been accepted to register the export procedure, the customs operator only filing a Print Level Rankings for customs civil service. confirm when the customs officer has a request;

a2.2) The case of the required customs agency, the operator submitted/published records for examination of:

2.2.2.1) the entry level table in the format of the Logon Registration Table: filed 2 major copies;

a2.2.2) The equation on the basis, the method of calculating the level of the code accompanied by the product's technical design document (such as the cut scheme for apparel): file 1.

A2.3) The case of the Customs Service requires that the actual test is to be checked by the operator:

a2.3.1) Nfiled as specified at the point of a2.2 paragraph 1 This Article;

a2.3.2) The book publication, the word that is associated with determining the extent of the registered business product code;

A2.3.3) Product output for inspection.

b) The mission of the Customs authority:

b1) The Customs Enforcement of the Customs Enforcement, inspection, registration, and feedback on the results of the inspection results for the operator of the customs through the Customs Data Processing System;

b2) Leader of the Customs Governing Body where management of the public contract decided to examine the specified profile and test practice;

b3) The case with a quantitative examination (including case examination and quantitative reality test), the inspection customs officer, register to update the test results update on the Customs Data Processing System and confirm on the print-Panel Rankings issued by the operator. You know,

B4) The deadline receives a rating:

b4.1) The case is not valid or acceptable to the extent of a quantitative information basis, the information response to the two-hour delay customs officer at the time of the reception;

b4.2) The case must check the paper record: the slog of 8 hours of work since the operator of the fully filed, valid, Customs agency completed the standard examination procedure.

Where a contract/appendix contract has multiple codes to check the rating, at 8 hours of unchecked work, it is extended to the next working day but duration is not more than 8 hours of work since the start of the test.

b4.3) For the specified actual test case case before the acceptance of the rating:

b4.3.1) Slow 5 days of work since the trader filed a full, valid file, the Customs agency completed the test-based reality test and completed the registration of the rating;

b4.3.2) For the case of a trader whose production facilities in the province, the city is different from the location of the rating, the slog is at least 08 days of work since the arrival of the customs officer, the agency, the Customs agency, completed the standard real test. and complete the registration of the rating.

2. Procedto adjust the rating: the same procedure procedure specifies the regulation of regulation at 1 Article.

What? 28. Customs of the customs of exporting home products abroad

1. The procedure of exporting the domestic product to foreign products is made in accordance with the customs procedure for goods exported under the contract purchase contract at Chapter III This Smart. In addition, it must be done:

a) For the customs officer:

A1) Create information in accordance with the criteria and format specified in the Supply of self-supply (purchased in water or imported) raw materials. The export tax (if available) for the raw materials, the supplies purchased in Vietnam to provide a contract for the contract to export the export of the export bill if the export product is exported to the use of the raw materials, the item is provided by the recipient of the household and sent to the agency. Customs through the Customs Data Processing System;

a2) Opening the information to the Customs agency if the macho product is exported to the third partner according to the specified notice;

A3) The raw material sample (for the case with a sample) for the export shipment in the area of the actual examination must be checked.

b) For the Customs authority:

Customs authorities examining the commodity practice must be subject to a prototype of the raw material, with the material being made up on the product, the rating of the rating (due to the agency's agency where the registry determines the validation) with the export de-de-export product.

2. The customs procedure for household shipments export the port made by customs procedure for the goods transfer of the store prescribed at Article 19 of this.

3. The customs procedure for the household product has exported to be repaid for repairs, reprocessing execution in accordance with this Article 48.

What? 29. Procedulated product delivery procedure

1. General Regulation

a) On the basis of the designated text of the outsourcing tenant, the trader of the transfer outsourcing product (Parties) and the trader who receive the transfer outsourcing product (To the recipient) self-organized the delivery, receiving the prescribed goods at paragraph 2 below;

b) The time of the procedure for the procedure for the procedure to deliver the transitional public product must be within the validity of the contract of the contract contract and no more than 15 days from the date of the completion of the completion of the procedure for customs recognition of a transitional family product. The time of the recipient of the customs procedure of receiving a transitional household product must be within the validity period of the recognition contract and no more than 15 days from the date of the release of the invoice on the Increased Value Invoice or the Hand's export bill. The customs procedure is too limited to compile a violation of the customs and customs of customs.

2. Customs procedure

a)

a1) Delivery of the value and invoice itself of the increase or invoice of export (if available) to the recipient;

A2) After receiving the first motion-to-motion electronic customs affidavit completed the customs procedure from the recipient, the Exchange of Information related to the delivery of the transitional family to the criteria, the standard format of the public delivery sheet. Transitions on the Electronic Customs System and perform electronic customs procedures similar to that of export-export products.

Customs deposition filing must submit/publish when required by the Customs agency:

A2.1) Public avionics avionics transfer of print relay, model HQ/2012-TKTGGCCT: filed 2 main copies;

A2.2) The electronic customs journal receives a print transfer (received from the recipient): file 1 major;

A2.3) The text of the delivery designation: file 01 of the snapshot, publish the 01 main map;

Export: file 1, publish, 1 copy.

b)

b1) Receive products and records from the Side of the Exchange;

b2) The information relating to public receiving transfers follows criteria, the standard framework of the transitional public entry on the Electronic Customs System and the implementation of the electronic customs procedure similar to that of the imported raw materials. It ' s from overseas outsourcing.

Customs deposition filing must submit/publish when required by the Customs agency:

b2.1) The electronic customs affidavit transferred to the HQ/2012-TKĐTGCCT file: filed 2 copies;

b2.2) A value added value or export invoice: file 1 snapshot and 1 main publishing;

b2.3) Export the transition product template;

b2.4) Export goods or books, evidence related to the receipt.

b3) After the successful completion of the customs procedure to receive a transitional family product, the recipient of the transfer to the delivery party of the 01-year-old motion-transfer electronic customs has completed the customs procedure as a base for the procedure of delivery of the product. (01 screenshots of the case with the confirmation confirmation of the recipient or the signed affidavit, the recipient ' s sign in the case of the affidavit does not have the confirmation of the Customs on the receiving party).

c)

c1) Implementers the customs procedure as for the raw materials, imported materials provided by the outsourcing party from abroad;

c2) Customs on the receiving of only the actual examination of the goods when there was an untrue delivery trader on a transitional public offering; the case of the trader who brought the goods into production examined the certificate of evidence related to the recipient's identification. The merchants ' goods;

c3) Take the sample, seal the prescribed inventory.

d)

d1) The implementation of the electronic customs procedure as for the export household product;

d2) The side customs did not perform the actual test of the goods.

3. The procedure for raw materials, supplies, machinery of equipment leased in the process of implementing the outsourcing contract to another public contract by the designation of the outsourcing partner is done similar to the procedure for the delivery of the transfer product. It ' s going to be regulation at the end of this two, but it ' s not requiring the business to export the value of the added value.

What? 30. Customs procedure for household products used for payment of public money or consumption of domestic goods.

1. The customs procedure is made in the form of export, where imports are regulated at Article 47.

For a public product case for payment of public money, the purchase contract changes in written agreement between the tenant and the public recipient of the payment of the public money by the public product.

2. The case of a successful recipient of a foreign trader who is an import business in the household product, the business has to do both the export and export procedures at the home product.

What? 31. Public contract liquidity procedure

1. Opening and submit request liquidity

The trader recognizes the public, sending a liquidity request to the criteria and standard format at the Form of Public Liquidity Requirements to the Department of the Customs Governing Body through the Customs Data Processing System; which contains content on the site. direction of treatment for raw materials, excess supplies; machinery, temporary equipment; scrap, scrap (if available).

2. Take on, check out the liquidity profile

The Customs Administration where the contract management continues, checks, for information relating to the request for liquidity on the Customs Data Processing System.

a) For traders who meet the criteria for determining merchants to legally accept customs law in order to classify the prescribed liquidity profile at a point a 3 Article 21 Digital Notice. 117 /2011/TT-BTC:

A1) If the appropriate test results, the notification response accepts the result of the payment result in a public message form for the customs operator;

A2) If the test results are not suitable, the trader asks for a trader to file a prescribed license bar filing to check the details; feedback, specify the reason for the customs operator according to the Public Notice template.

b) For traders who do not meet the criteria for determining the trader to legally accept customs law to classify the payment or trader to approve the law of customs but there is a sign of question or for the case of verification of the body. 5% of the trader 's macho contracts approve of the customs law in order to evaluate the compliance of the trader' s law then after the examination, the information response to the payment of liquidity on the Customs Data Processing System, asks the operator. Customs filing a prescribed liquidity profile to test case details and information feedback, stating the reason for the customs affidavit. I'm sorry.

3. The reception deadline, check out the liquidity profile

a) For the case of the audit, the information reference associated with the request for liquidity on the Customs Data Processing System:

At the end of the 7 working days since the date received the request of the customs officer's liquidity, the customs official completes the inspection, the reference for information relating to the request for liquidity.

b) For the case of the inspection, the reference to the payment of the liquidity case is filed by the operator:

The 30-day delay of working since the day of the trader filing a full, valid liquidity profile, the customs union completed the reception, examination of the details, the reference to the liquidity profile.

4. The deadline for customs procedures for residual materials; machinery, temporary equipment; scrap, scrap, and scrap metal.

Delays of 30 days of work since the day the Customs Agency completed the inspection, the passport of liquidity records, traders as customs procedures for the settlement of raw materials, excess supplies; machinery, temporary equipment; scrap, scrap, scrap (if available).

After the completion of the number of raw materials, excess supplies; machinery, temporary equipment; scrap, scrap, scrap, traders must have text messages accompanying the evidence associated with the Customs for the basis of the completion of the liquidity.

5. Confirking completion of liquidity procedure

a) The case of contract/appendix contracts without raw materials, excess supplies; machinery, rent equipment, borrowing; scrap, scrap:

At least 1 day of work after completing the inspection, the object's leader confirmed the completion of the payment procedure on the customs data processing system and confirmed on a liquidity profile in the case of a liquidity profile.

b) The case of contract/appendix contracts with raw materials, excess supplies; machinery, rent equipment, borrowing; scrap, scrap:

Delays 3 days of work after receiving a notice of notice has completed customs procedures for raw materials, excess supplies; machinery, rent equipment, borrowing; scrap, scrap, scrap, leader of the Department of Detail Confirming Completion Of Liquidity Procedure. The data processing of the customs and customs data on a liquidity profile in case of a liquidity profile.

What? 32. Customs for the customs of raw materials, excess supplies; scrap, scrap, scrap, machinery, rental equipment, borrowing and equipment.

In accordance with the agreement on the contract contract and regulation of the law, the depositor decided to provide the method of handling raw materials, excess supplies, scrap, scrap, machinery, and equipment on the following forms:

1. Sell in the Vietnamese market: customs procedures follow the export method, which imports at the specified site at Article 47.

2. Export returns abroad: customs procedures for raw materials, excess supplies, scrap materials, scrap; machinery, foreign-made equipment such as for export shipments under contract purchase contracts at Chapter III This Smart. Customs authorities examining the fact that the goods should be exposed to the raw material return with the import of the raw material when imported; the type of object, the code sign of the device's machine on the clipboard or the most recent transition sheet with the machinery. Reejacal device.

3. Transfer to another public contract implementation in Vietnam: customs of navigation, surplus supplies, machinery, equipment to other public co-workers, such as the customs of the customs recognition of the manual product transfer guidance at Article 29. This is private.

4. Head of the Votes, donating machinery, lease equipment, borrowing; raw materials, excess supplies; scrap; scrap; procedure of destruction of scrap, scrap in Vietnam and the procedure for raw materials, excess supplies provided by the self-supply trader imports from abroad in the type of macho: executed by regulation at d point, point 2 and paragraph 3 Article 23 117 /2011/TT-BTC.

Chapter V.

CUSTOMS PROCEDURE FOR RAW MATERIALS, IMPORTED MATERIALS FOR THE PRODUCTION OF EXPORT GOODS AND EXPORTS.

What? 33. Araw materials, imported materials for the production of export goods; products exported in the type of export production; the customs of the customs imports of raw materials, materials and materials.

1. The raw materials, imported materials for the production of export goods made in accordance with Article 30 194 /2010/TT-BTC 06/12/2010 by the Ministry of Finance, export products by export production (below call as SXXK) execute on Article 31 of the Ministry of Finance. 194 /2010/TT-BTC December 6, 2010 of the Ministry of Finance.

2. The operator of the raw materials registry, the imported material SXXK under paragraph 2 Article 32 News 194 /2010/TT-BTC December 6, 2010 of the Ministry of Finance.

a) The procedure for registration of raw materials, imported items:

A1) The responsibility of the customs affidavit:

a1.1) Full of the content in accordance with the standard criteria and shapes in the Statistical Table, the imported item, and sending information to the customs agency through the Customs Data Processing System;

a1.2) Receivable feedback or refusal to register and implement the amendment, suppleming the information in the direction of the Customs agency.

A2) The responsibility of the Customs authority:

Take on, check, register, and respond to information to the customs operator for a period of 2 hours of work since receiving the Materials Registration Board, the imported item on the system.

b) Modifixes of raw materials, items:

b1) The opening of the raw material modification information, imported supplies made before the first batch import;

b2) The procedure to modify the raw materials, imported items made as material registration procedures, supplies.

3. Customs for the import of raw materials, supplies

The procedure for importing the raw materials, supplies by the portfolio, registered imported supplies is made as customs procedure imported goods under contract purchase, regulation at Chapter III This Information Office at the Customs Office where the register is listed as a the raw materials, the imported supplies.

What? 34. The procedure of notification, adjustment of raw materials, supplies and registration of export products

1. The announcement, adjustment of the rating and registration of the export product performed at the Customs Customs as the export of raw materials, supplies.

2. The procedure of notification, regulation of raw materials, practices similar to guidelines for public goods exported in this Article 27.

3. Information about the export product in the Periodic Notification Table when the operator of the customs information is automatically updated to the Customs Data Processing System, the non-registration of the export product.

4. The case of importing raw materials, supplies to produce consumer 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.

What? 35. Marine export customs procedure

1. Location as the procedure for export of products made by regulation at 1 Article 34 Private Information 194 /2010/TT-BTC December 6, 2010 of the Ministry of Finance.

2. The procedure for export of products made as customs of customs exports by contract purchase, regulation at Chapter III of this.

For the export shipment in the area of the actual examination, the customs officer must export the sample in the event of a raw material, imported material.

Customs authorities examine the fact that the commodity is subject to a sample of the material made on the product; for the definition of raw materials, supplies with the actual product of export. The sample case is not suitable for export products, and customs workers are required to sample the export product for a referendum. While awaiting the results of the designation, the Customs agency continued to carry out the export of goods export customs.

As the customs of the product export customs, if the customs operator uses raw materials, imported materials under contract purchase contracts to produce export products and there is a need for tax returns to the amount of raw materials, this supplies must be released. Believe in the standard format at the Statistical Table, the imported item is on the contract for sale of goods.

3. The case of the customs affidavit performing the export of the product export at the other Customs Detail Bureau of Customs where the registration of the income sheet for the production of export or the operator of the export of raw materials, supplies for production The other one, the customs officer, exported the product, before the liquidity:

a) The operator of the importer of the raw materials, the item sends information to the information to the Customs Data Processing System;

b) The Customs Department does the procedure to import the raw materials, which updates these newspapers into the system.

What? 36. Import Sheet

1. The procedure for the import of the affidavit at the Customs Department as the procedure for importing raw materials, supplies.

2. liquidity principle

a) All raw materials, imported materials in the export of export products must be liquidity;

b) The operator selects the imported, export sheets to put into the liquidity but must conform to the business inventory method of the business and guarantee the raw materials, imported materials must be present in front of the export product.

In the case of raw materials, the supplies of imported newspapers into the liquidity that are not included in the export production should not be paid, and the operators have to declare the raw materials, and they have not entered the liquidity in accordance with the correct terms. criteria and standard format specified at the Board of Statistics did not enter the liquidity.

c) The export declaration, which imports into the liquidity must be guaranteed to have been taken by the Customs authority and has the goods that have been made, in practice.

d) The imported affidavit can be paid multiple times. An export note is only paid once.

Where the export product is used by the export purchase contract in the other Customs Procurement contract, an export note may be used in part.

3. Electronic liquidity.

a) General information offer liquidity;

b) List of liquidity importers (including those imported by contract purchase contract);

c) The list of liquidity export sheets (including public-type declarers, declarers in the form of re-export and export-export records in other procedures);

d) The solution details of the amount of raw materials, imported items belonging to imported newspapers into the liquidity used to the purposes below (if any):

d1) The raw materials table, imported materials that have not entered the liquidity (in the case of the business using only part of the materials, supplies for production without using the whole material, supplies on this import sheet, then use raw materials, materials, etc.) of the next importer to liquidity;

d2) The raw materials table, the export item through the product according to the contract contract;

d3) The table of materials, republishing supplies;

d4) The raw material table, the non-export item for paying taxes on the budget (including the raw materials, the recommended materials transfer the type, the destruction, the gift ...).

4. Take, check the liquidity profile

a) The responsibility of the customs affidavit:

A1) Full release of the content in accordance with the criteria and standard framework at the electronic liquidity profile and send information to the Customs agency through the Electronic Data Processing System;

a2) Receivable feedback or refusal to register and implement the amendment, suppleming information in the direction of the Customs agency.

b) The responsibility of the Customs authority:

b1) Taking over the electronic liquidity profile;

b2) Check out the number of liquidity and responses of the resulting payment of liquidity to the customs officer for the 7-day period of work since the date of receiving the request for liquidity on the system.

Where the liquidity result is not accepted, customs officials respond to rejection information, stating the reason or the proposal to conduct post-intelligence examination when necessary.

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

5. Records, tax refund procedures, non-tax returns on Article 10, Article 18, Article 118, Article 127, Article 128, Article 129, Article 130, Article 131 and paragraph 2 Articles 132 194 /2010/TT-BTC December 6, 2010 of the Ministry of Finance.

The following manifold is done according to this Privacy:

a) The manifest of the export sheets entered into the liquidity: the non-filed customs officer, using the List of Liquidity Export Records (regulation at point 3 This Article) on the Customs Data Processing System;

b) The total import-export-export report table, supplies: execution of a sample of 13 Annex III issued by this message;

c) Report aggregation of the tax on raw materials, imported items: implemented by a sample of 14 Annex III issued by this message.

6. Customs detail that the liquidity procedure performs the reception of liquidity, tax refund, non-tax of payment of liquidity, tax refund, tax-free, and violation of the law in accordance with the rule of law (if any).

7. The case of goods is the import raw material for export of exports but does not enter production and export, the business offering to be transferred to the domestic consumption must have the text to the Customs Administration where as the procedure for transferring domestic consumption. and liquidity on the basis of the import of raw materials, do not register the new affidavit that indicates and file import tax, special consumption tax (if any), the value tax increases (if any), the environmental protection tax (if any) prescribed. The statute of limitations, the delay of taxes on the current provisions.

8. Customs Enforcement to conduct a liquidity must stamp "liquidity" on the official export of the overseas foreign export affidavit; for raw materials, imported materials have a zero-rate tax of 0% that stamp "liquidity" to the official import. I don't know.

In the case of partial liquidity, the appendix must be set to clear the contents of the contents (imported, raw materials, tax dollars etc.) to serve as the basis for the next payment.

What? 37. The procedure for the product case is sold to other business to directly export.

1. The operator of the export of the raw materials, supplies for the production of export products that carry out the importation procedure, the standard announcement, the prescribed liquidity at this Smart.

2. Direct customs exporting products as the export-based product export procedure. The publication of the export was registered in the form SXXK; on the publication of the publication "the product was produced from the raw materials imported to produce exports" and noted the business of selling the product at the "Other Record" section of the electronic customs paper.

Chapter VI

CUSTOMS PROCEDURE FOR EXPORTING GOODS, THE IMPORTS OF THE MANUFACTURING BUSINESS.

What? 38. Common Principles

1. The customs procedure for export goods, the importation of the regulated manufacturing business at this WNCX is applied to the DNCX in the manufacturing zone and the DNCX outside the manufacturing zone.

2. export goods, DNCX imports are managed according to the purpose of use and source of imports.

a) Management in the use of use:

A1) For export goods, the import of DNCX management pursuits to the purpose of use is production (including the DNCX case that receives the public for foreign nationals, export inputs), fixed asset creation, DNCX as the procedure. Customs pursuits at this Chapter and the implementation of a cargo report under the import-export mode-to exist.

Imports from the purpose of use are also subject to the purpose of use.

The management of goods under the purpose of use is production, investment, consumption that is self-identified and declared by DNCX when registering an import and export commodity portfolio. DNCX must first use a unified use since registering an import goods portfolio, export of export goods, registration of imported newspapers, export sheets, entry-to-store openings, export openings, until liquidity.

a2) For export goods, the importation of the DNCX (including the means of cargo in the rotation method; the commodity is the building material brought from the domestic market into the non-tariff zone for construction, repair and maintenance of the infrastructure structure). The social infrastructure in the non-tariff zone) manages to follow the purpose of use other than the purpose of regulation at point 1 paragraph 2 This does not carry out management under the import-export regime stipulated in this Chapter, when exporting, importing the DNCX. work as customs procedure and is managed in accordance with the respective categories of regulation at other chapters of this Smart, Private Digital. 194 /2010/TT-BTC 06/12/2010; Digital News 11 /2012/TT-BTC April 4, 2012 and other documents are related to the Ministry of Finance.

In the case of DNCX's domestic goods, DNCX does not serve customs, domestic enterprises as customs for household goods.

b) Management by import source:

Export goods, import is classified as follows:

b1) Chemical goods, imports with foreign countries including: purchasing, machinizing with foreign countries; purchasing, machinizing between DNCX together; exporting to external storage;

b2) Chemical goods, imported with the local: purchase, macho to the local.

3. Goods of rotation between DNCX and the branch of DNCX in the interior are not customs procedures. Before the rotation of DNCX must inform the Customs agency where DNCX management follows: the name of cargo turnover, unit count, quantity, transfer location, transfer location, the import source (if the goods are raw materials, machines) The import device must be logged in detail according to the import sheet), the expected time of rotation and must have an internal supply of internal storage and shipping with an internal motion command under the correct regulation at point 2.6 Annex 4 issued by Ly. 153 /2010/TT-BTC.

Separate turnover between DNCX and the branch of DNCX in the domestic to consume inland (except for the case of import of imported goods that exercise the import rights, the distribution rights of DNCX has been adopted): DNCX and the domestic branch must do so. Customs procedure in the direction of a paragraph 4 Article 42 This message and the implementation of a tax policy.

4. The import goods of DNCX managed by the purpose of use are the consumption, which is managed as follows:

a) The consumer goods used to serve the office and living machine operations of the cadres, workers working at the business include: stationing, food, food (including labor protection: pants, shirts, hats, boots, boots, boots) that have an imported source from the company. Internally, the DNCX is selected to implement or do not perform customs procedures for this type of commodity, if the foreign source is imported from foreign countries, the DNCX must serve as a customs procedure.

b) Consumer service serves (e.g., fabric, paper to wipe the machinery, equipment; gasoline for running the generator) or consumer goods served for production operations but not built at the product level (e.g., Oil cleaning the mold; gloves). Labor protoners; the brush marks the product that is faulty; the plastic membrane to cover the anti-dust suit in the factory is a prescribed customs procedure.

b1) The distribution of goods is the consumer goods service, which does not satisfy the fixed asset as a fixed asset, based on the standard of accounting for Vietnam;

b2) The distribution of goods is the consumer goods for manufacturing operations but does not build on the product level, due to the self-identified business and declaration when registering an import of imported goods.

c) The export-export declaration mode, which imports to the consumer goods that has been the customs procedure when imported to DNCX is made a one-month declaration.

Periodically, from January 1 to October 10 of the following month, DNCX has to open up the consumer export goods of the previous month to the Customs Data Processing System.

c1) Enterprise declaring and self-responsibility to the law of declarable content to the Customs agency. The Customs Agency only checks the evidence, accounting books or actual inventory of inventory at the business when there is a question or following the following audit plan;

c2) When you declare a consumer store, the business must declare a consumer export information that is used by the purpose of serving a consumer or consumer but the target transfer uses to a different state inventory (fixed, production).

5. The business information content that declarated to the Customs agency must be consistent with the actual tracking data content and accounting books at the business, including:

a) Catalogue of imported goods, the portfolio of export goods registered with the Customs agency must be consistent with the management data at the business ' s warehouse in terms of the sign code of goods, categories, unit counts;

b) The attenuation of the raw material for information with the Customs authority must conform to the actual level of production in the business;

c) The export of the export, the importer on the export silk, the imported letter must be consistent with the goods written on the entry-to-repository, the corporate inventory in terms of the sign code, the type, the unit, the number;

d) The commodity inventory DNCX declared when liquidity with the Customs agency must conform to the inventory in terms of accounting books in the business and "Table of the General Chemical Goods-export Board" monitored at the Customs agency during the same period of the report.

6. Processing when the false birth is misstated in the affidavit, the evidence with the actual entry of the warehouse, export:

a) The case before importing, exporting and in the time of the revising of the amendment, the addition of an electronic customs case, if there is a deviation in the name of the goods, the strain, the number, the unit of the goods between the actual entry fact, the warehouse to the interior. On the affidavit, the certificate from the business must manifest the modification, the addition of the amendment, the customs records supplement;

b) The event after entering the warehouse, exporting and beyond time is allowed to be amended, adds electronic customs records by regulation, business detection error and declaration of a facility, the Customs agency will review the following. accept for each case:

b1) For the amount of the amount, DNCX extracts the equation in accordance with the criteria and the standard format according to the fact that the Actual Arbiter is available with the declaration to the Customs body;

b2) For deviation of other indicators, the business prescribes the modification, the addition of the modification, the customs records supplement.

7. The inspection of customs supervision for imported goods, the export of DNCX that is based on the input-export tracking data-which exists on the agency ' s electronic data processing system with the import-export report-exists Enterprise and import-to-export basis, export records have completed customs procedures, warehouse voucher, inventory sheet, rating, certificate, and related accounting bookstores.

Direct surveillance at the entrance gate of the construction site, DNCX when required by the decision of the Bureau of the Bureau of Provincial Customs, the city.

8. DNCX is licensed by the state authority to exercise the right to export, the right to import, the right to distribute goods, and to carry out the customs procedure as stipulated for purchasing contracts.

For imported goods in this type, DNCX performs the export of export goods reporting, imported during the term of export-import report with the regulatory agency DNCX under the regulation at a point b point 10 Article 44 Digital. 194 /2010/TT-BTC December 6, 2010 of the Ministry of Finance.

9. The applicable tax on export goods, the importation of DNCX performs by regulation at the applicable tax laws.

10. Before making the electronic customs procedure and reporting in the input-output mode-an actual procedure specified in this Chapter, DNCX proceeds liquidity to the property, import goods, which determines the inventory that also exists according to the accounting book. of DNCX and submit reports of a cargo bar that exists to the customs agency.

-A book-based inventory liquidity report using the 10 /HSTK-CX (import-export-export report) issued with Annex VI No. 194 /2010/TT-BTC.

-The actual inventory report pattern according to the accounting book at DNCX using the 18 Annex III sample issued by this message.

a) The customs authority verifying and determines the number of goods that exist as follows:

A1) The case of the number of cargo inventory according to the customs office of the customs authority and the number of actual inventory of actual inventory according to the accounting bookbook of the DNCX equal: taking the number of inventory according to the customs office of the Customs agency as a base for the development of the period;

a2) The case of the number of cargo inventory according to the customs office of the customs authority and the number of actual inventory of actual inventory according to the unequal DNCX accounting book: on the basis of the DNCX program, the customs union proposed tax treatment, sanctions violation. key (if any) follow the current policy, the chief executive approx. and informs DNCX the results are handled. After processing, the number of cargo inventory is actually a base of the DNCX's accounting book as a base for the first time.

b) Following the treatment results of the customs agency in terms of the number of inventory of the end, DNCX automatically converts the goods to the newly standardized catalog of goods in accordance with DNCX's warehouse management and the information of the goods that exist in the commodity portfolio. new to the Customs-based electronic data processing system according to the DNCX inventory report information template.

The content information content that has been standardized by the business of reporting to the Customs agency must be consistent with actual tracking data and accounting books at the business as instructed at paragraph 5 This.

c) The Customs Agency recepts updates to the electronic data processing system to monitor the existing inventory according to each purpose of use and each source of import.

11. Treatment of assets, goods with imported origins when the business transition from DNCX to a business does not enjoy the regime and vice versa is made in accordance with the regulation at point 4 Article 45 Digital Information 194 /2010/TT-BTC December 6, 2010 of the Ministry of Finance.

Number 39. Customs of customs.

1. For export goods, import: customs procedures made at the Customs Department where DNCX management is located.

2. For machinised goods between DNCX with domestic enterprise: domestic enterprise as customs procedure at the Customs Administration where DNCX management or Customs Administration is home to the main headquarters of the domestic business.

3. For machinised goods between the two DNCX: the business received public employment as customs procedure at the Customs Governing Bureau where management DNCX received the public.

What? 40. Register, modify, add a catalog of import goods, export

1. The registration of the category of goods is classified as follows:

a) For import goods, export-based management exports, investment, investment, consumption, DNCX must register a catalog of imported goods, such as specified in paragraph 2.

b) For import goods, export-based management exports, DNCX performs categories in each corresponding type (if applicable).

2. Time of registration, additional amendment

a) Time to register the category:

A1) For the import goods: register the catalog before making the first batch import procedure;

A2) For export goods:

a2.1) If the goods are products produced by DNCX from imported raw materials, you must register the catalog before you do the standard notification procedure;

a2.2) If export goods are originally imported goods, then not registered a export of export goods, DNCX uses a portfolio of imported goods originally registered with the Customs authority to declare when exporting.

b) Time of modification, catalog plugin:

b1) Modification, adding a catalog of import goods:

b1.1) The case of goods is raw materials, supplies for export products: customs operators are modified all of the imported goods portfolio information before making the first batch import procedure or prior to the standard notification depending on the time of the product. The point is before;

b1.2) The case of goods is not raw materials, supplies for export products: customs operators are modified all of the imported goods manifest information before the first batch import procedure is made.

b2) Modification, adding a catalog of export goods:

b2.1) If the goods are a product produced from the imported raw materials then the operator is modified before the procedure is fixed;

b2.2) If the commodity is not a production product from imported raw materials then the operator is entitled to modify before the export procedure.

c) The case of error detection in declaration of categories beyond the specified time at point b 2 This, the operator is allowed to modify the affidavit if there is a reasonable reason and is accepted by the Chief Minister but is not allowed to modify You know, the encryption codes and the unit of goods.

3. Registration procedure, additional amendment

a) The affidavit provides information about the categories according to the criteria and the standard format of the name of the goods, code HS, inventory code, unit of property, purpose of use, notification of a portfolio of export goods, import and export, and more. have to be unified since entering the manufacturing business until the DNCX terminated its export, import operations. The operator provides an open information about the catalogue of the imported goods manifest to the DNCX and the Export-Import commodity manifest from the DNCX.

The registration, reception of the DNCX feedback implementation, is as stipulated at Article 33 of this.

b) The examination of the contents of the contents of the Customs agency is as prescribed at Article 33 of this.

What? 41. Messages, standard adjustments, raw materials loss rates, supplies for export products, are available.

1. The exported goods are products, scrap (if any) produced from the raw materials imported by the purpose of the production, which must be specified before the output is exported, the case of reexporting is not specified.

2. DNCX publishes information on the correct definition of criteria and standard formats at the Information Form on the actual definition for the export product out of the manufacturing business or the Information Form on the actual definition of the raw material directly. to participate in the export product that is separated from the original raw material (ingredients ingredient).

3. The application of steps to apply as the notification procedure, which regulates the level of public goods prescribed at this level. The definitions of raw material pricing, consumable matter, depreciation rates; policy, implementation management mode as stipulated at the Digital Information Digital Information. 117 /2011/TT-BTC August 15, 2011 of the Ministry of Finance.

Number 42. Customs procedure for imported goods, DNCX ' s export and export.

1. For DNCX goods imported from abroad, from the external depot, from the other DNCX

a) Goods that imports a management under the purpose of use as production (including the DNCX case that receives a foreign public; import), investment, consumption, DNCX as a customs procedure as customs procedure for the purchase contract. sell (except for tax prescriptions) regulations on this Smart.

The case of the purpose of importing management in accordance with the purpose of use is investment, in the electronic customs case that must include a paper (paper or scan) offering the import of a fixed asset creation of DNCX and a cargo category (details name, The number of goods, units, codes HS, type rule, the import value of the shipment, the total capital investment of fixed assets, and the total capital investment of the remaining fixed assets before importing the shipment.

b) The case of goods purchased, sold between the DNCX with the purpose of use by the purpose of use is manufacturing, investment, consumption, DNCX as an import procedure, exports as customs procedures for purchasing contracts (except for tax prescriptions) regulations at this Smart. The DNCX performs customs and customs procedures such as customs procedures for export goods, importing at the specified site at this Smart (except for the provision of export export conditions);

c) The case of imported goods under the aim is to buy a sale (import rights), DNCX as customs procedure as customs customs imports from abroad under a purchase contract (milking import tax, GTGT tax, consumer tax). In particular (if any), the tax protection tax (if any)).

2. For goods DNCX imports from the domestic in the form of purchase.

a) The case of imported goods from the domestic management in accordance with the purpose of use is production, investment, consumption, DNCX as a point of entry by a 1 This Article (including the DNCX gasoline item purchased from traders with a business license). export sales, importing gasoline or buying from the interior);

b) The case of the goods imported from the administration of the administration under the purpose of use (except for goods imported by point 2 This), DNCX makes the procedure to import in accordance with the corresponding type;

c) The case of imported goods from the domestic management under the purpose of use is the purchase (implementation of export rights), DNCX as the customs customs procedure as customs procedure for the purchase contract (except for tax prescribation) regulation at Hey.

The domestic enterprise and manufacturing business performs steps and deadpoints as customs procedures such as customs procedures for export goods, importing at the specified site at this Smart (except for the provision of export export conditions).

3. For the goods of DNCX exports abroad, export to the external repository, export to other DNCX

a) For export goods (including at-place exports) with the purpose of use in the purpose of use as manufacturing, investment, consumption, DNCX as a customs procedure as customs procedure for purchase contracts (excluding tax prescriptions) This is the law.

The case of buying goods, selling between the DNCX together managed by the purpose of use as manufacturing, investment, consumption made by regulation at this point, DNCX buys imports and DNCX sells as the export procedure as customs procedure on the contract. buy for sale (except for tax prescriptions) regulations on this Smart. The DNCX makes customs and customs procedures such as customs procedures for export goods, importing at the specified site at this Smart (except for the provision of export export conditions).

b) The case of exporting goods under the aim is to buy the sale (export rights), DNCX as customs procedure such as the foreign export customs procedure in accordance with the purchase contract (account for export tax (if available)).

4. For DNCX ' s goods sell to the domestic, export goods repair of re-entry products, goods purchased from the domestic business but do not reach the domestic return requirement to repair the re-entry and other export goods (except for the export of export). to foreign countries:

a) For the product, scrap, scrap (in which scrap, unbuilt scrap in the format) is allowed to sell into the domestic market, which has a management import source under the purpose of use as production: DNCX makes the export procedure by point. This is a three. Domestic businesses work customs in accordance with the corresponding type.

The domestic enterprise and manufacturing business performs steps and deadpoints as customs procedures such as customs procedures for export goods, importing at the specified site at this Smart (except for the provision of export export conditions).

b) For scrap, the scrap (located in the deficit rate) has an entry-in-purpose management import used as the production allowed to sell into the domestic market: DNCX does not make the export procedure. Domestic businesses work customs in each of the respective categories.

The domestic business deadline must be the slog customs procedure of 10 days from the date of DNCX exporting the sale order.

c) For the goods exported from the source of imported management by the purpose of use as investment, consumption, DNCX publishes the liquoralization information according to the criteria and the prescribed format according to the TSCE-based Information Information Information template. The domestic business makes the procedure imported in accordance with the corresponding type.

The deadline for information changes to use by paragraph 8 and paragraph 9 Articles 10. 194 /2010/TT-BTC.

Manufacturing and domestic enterprises perform customs procedures as customs procedures for export goods, importing at the specified site at this Smart (except for the provision of export export conditions).

d) For the goods exported to repair the re-entry and other export goods from the source of imported management by the purpose of use is manufacturing, investment, consumption, DNCX opening information according to the Export-Export Message Template.

Monthly periodically, from 1 to 10 of the following month, DNCX has to open up the inventory of the previous month to the Customs Data Processing System.

For goods imported from abroad to perform the import rights, distribution rights, then export to the domestic, export to other DNCX:

1) The case for sale to domestic enterprises, DNCX as customs procedure as the customs procedure of exporting foreign goods by contract for sale (not prescriing export tax). Domestic businesses work customs in accordance with the corresponding type;

2) The case of resale of imported goods has been paying taxes to other DNCX, DNCX sales as customs procedure as the foreign export customs procedure in accordance with the purchase contract (not counting the export tax). DNCX purchases as customs procedures as customs customs imports from abroad in accordance with purchasing contracts (prescribations and regulatory taxes).

Manufacturing and domestic business or other DNCX makes steps and deadpoints as customs procedures such as customs procedures for export goods, importing at the stipulation at this Smart (excluding the regulation of export export conditions at the same time). -Where?

e) The case of goods purchased from the domestic business but does not reach a domestic return request to repair the re-entry, DNCX does not open the affidavit (unless the goods return to the domestic business but then does not re-enter DNCX, DNCX must declare) According to the Export Notice template as instructed at the point of this 4-Article 4-Article 4, the domestic enterprise opens the re-entry into the corresponding type.

The domestic business deadline must be the slog re-entry customs procedure of 10 days from the date of DNCX delivery.

5. Family goods (excluding foreign workers)

a) For goods employed by the DNCX domestic enterprise: domestic enterprises as a regulation of goods goods for foreign traders. DNCX does not customs customs;

b) For the goods provided by DNCX for domestic enterprise: domestic enterprises as customs procedures under the regulation of goods ordering overseas according to Digital Information 117 /2011/TT-BTC August 15, 2011 of the Ministry of Finance. DNCX does not make customs procedures.

In particular, the DNCX has a material supply, DNCX enforces the underlying supply of the supply materials in the repository notification pattern. The monthly period, from 1 to 10 of the following month, DNCX reported the last month's supply of supply goods to the Customs Data Processing System.

c) Public goods between the DNCX with each other, the DNCX is recognized as a regulatory customs procedure for the public goods for foreign traders.

6. For DNCX ' s goods export to the interior for repairs

a) Before bringing the goods to the outside for repairs, DNCX extracts the repair information to the customs system in the correct form at the Export Notice template, which has content: reason, time of repair. DNCX does not have to register customs papers;

b) When rejoining the goods, DNCX extracts the repair row information to the customs system in the correct shape at the repository input message template;

c) Too long time to register the correction that DNCX does not give back, if DNCX has a rational rationing document, the DNCX Bureau of Customs Administration considers renewed 01 times under the deadline of a repair agreement between businesses. Where there is no reasonable reason, the manual processing for the purpose of use.

7. Procedulated procedure for warehouse export goods with the purpose of use by the purpose of use is a consumer

a) For export export items for export purposes:

A1) DNCX extracts the repository in accordance with the criteria and rules specified by the Export Export Message template, sent to the customs agency via the Customs Data Processing System;

A2) The Customs Agency for the acquisition of information provided by the business to be an input-export tracking base for this type of goods.

b) For export-exported goods for export purposes but have changed to other purposes (production, investment):

For example, DNCX imports a steel for products (consumption), but then uses this import steel to produce a mold (fixed asset investment) or use steel to produce products (production).

When exporting the cargo store, DNCX announces the initial import of imported goods to the Customs agency in accordance with a paragraph 7 This Article; the clock announces import information for new goods formed from the shipment of goods. The initial import of the repository message entry template, so that the Customs agency continues to monitor the import for this new cargo.

Monthly periodically, from 01 to 10 of the following month, DNCX has to open up its export merchandise of the previous month to the Customs Data Processing System.

8. Procedulated procedure for goods at DNCX

a)

A1) Before the destruction of the goods, DNCX had to declare information about the destruction of raw materials, supplies, products, scrap, scrap (except scrap material in the rating, loss rate), machinery, equipment, transportation, consumer goods, consumer goods. used for the Customs Agency, with a written permission to be destroyed in Vietnam by the Department of Natural Resources and the Environment in accordance with the criteria and formats prescribed by the Information and Consumption Of Raw Materials, products, scrap, scrap, machinery, equipment, vehicles, and equipment. truck, other goods;

A2) The case of culled goods is the product, scrap, before the destruction, DNCX must declare the standard of the product, the scrap as the notification procedure, which regulates the level of public goods specified in this Information;

A3) For the product, the scrap after the destruction process is processed as follows:

a3.1) If there is a commercial value and domestic sales: domestic enterprise as a customs procedure for the purchasing contract stipulated at this Smart. DNCX does not make customs procedures.

The domestic business deadline must be the slog customs procedure of 10 days from the date of DNCX exporting the sale order.

a3.2) If there is no longer the commercial value and put outside the processing: DNCX does follow the instructions at paragraph 9 This.

b) The responsibility for the DNCX Management Customs Administration:

b1) Take on, check, respond to DNCX ' s information on recommended monitoring of raw materials, supplies, products, scrap, scrap, machinery, equipment, transportation, other goods;

b2) The practice of monitoring the destruction by regulation.

c) After the end of the negation of the goods, the parties must have the border monitoring of the destruction. This receipt must have the signature of the DNCX director (or authorized person), the sign of the DNCX, the signature of the supervised Customs and the parties involved in monitoring the destruction.

9. Customs monitoring procedure for scrap case is in the rate of depreciation, the waste recovered during the production process of DNCX which takes the destruction at the site off DNCX (below the general being the waste).

a) The transport and destruction of waste must be done in accordance with the provisions of the Environmental Protection Law and related manual texts;

b) Customs Enforcement does not perform customs sealing on the means of containing waste when transporting waste to locations other than the manufacturing zone, DNCX for disposal;

c) Before the delivery of the waste to the transportable, DNCX (the source of waste sources) informed the Bureau of Customs where the DNCX management knew the time of the delivery to the Customs Administration to be on the monitoring of the monitoring;

d) The inspection, monitoring of the Customs agency for the waste disposal waste carried out as follows:

d1) When receiving the written notice of the business, the Chief Bureau of the Customs Department where management DNCX sends public to the business to serve as a monitoring test;

d2) The customs office is tasked with examining, monitoring execution:

d2.1) Check out permits, shipping contracts, waste disposal;

d2.1.1) For hazardous waste:

-Examination of the Hazardous Waste Disposal license and Occupational Permit shipping the hazardous waste of the processing business: the license must remain in effect, the waste of DNCX giving treatment must be consistent with the waste allowed waste, processing records. in the license;

-Check the suitcases of the transport contract, dispose of the waste to the file, the evidence, the transport, the relevant license.

d2.1.2) For conventional waste:

-Check out the business license of the waste disposal unit on the relevant waste disposal industry;

-Check the suitcases of the transport contract, dispose of the waste to the file, the evidence, the relevant license.

d2.2) Check out the waste of DNCX before the delivery of the transportable (the waste to the delivery must not and the scrap rate is not included in the rate of loss of the product rating, the scrap consumed and other goods);

d2.3) Implementers the monitoring of the waste into the waste transport vehicle monitoring the transport of waste out of the boundary zone boundary, DNCX;

d2.4) Set up the audit editor, verified monitoring of DNCX, the waste transporer (editor of the time of inspection, monitoring; Customs enforcement, monitoring; name DNCX has the waste, DNCX representative who performs the waste table; business). A contract for transportation, waste disposal, waste transport, vehicle designation; waste disposal, supervised content, surveillance, surveillance, and data on 3 copies per side.

When receiving a hazardous waste from a hazardous waste management practice, DNCX (the source of the waste) takes a total of four evidence from hazardous waste to the Customs Department where DNCX management is located. When checking for the payment of liquidity or breaking the Customs Detail Area where DNCX management checks the risk of hazardous waste emissions, evidence from the hazardous waste stored at DNCX.

What? 43. Procedulated liquorization

The liquoralization, liquation of the liquoration, liquoration conditions, liquorization records, DNCX import goods do follow the instructions at the Digital Information. 04 /2007/TT-BTM 04/04/2007 of the Ministry of Commerce (now Ministry of Commerce).

1. Procedulate procedure

a) Liquor in export form: the procedure of execution as stipulated at the point of a paragraph 3 Article 42 This message;

b) Liquor form in the form of concessions in the market of Vietnam: the procedure performed as stipulated at point a and point c 4 Article 42 This message;

c) Liquor in the form for, vote, gift in Vietnam: procedure performed as stipulated at point d 4 Article 42 This message;

d) Liquor in the form of destruction: the destruction procedure performed as stipulated at paragraph 8 of these Articles 42.

2. When the declaration on the banner of the export or information information from the TSCE liquour or the Export Notice to the Customs Agency, DNCX states the import source of liquoralizing goods, the unified export with a portfolio of export, imported goods. sign with the Customs office.

What? 44. Report mode and test for imported goods, DNCX ' s export and inventory checkbook checkbook

1. General Regulation

A quarterly or year-based inventory report is set to use when imported into the manufacturing business.

2. The condition of applying the report mode and the report deadline

a) For the DNCX that meets the following conditions that are applied to the input-export report mode in the calendar year. The conditions include:

a1) The business accepts a good law of customs, continuous tax legislation for a period of 36 months to the time of consideration.

The Customs Administration is based on enterprise management to review.

A2) Enterprise has information technology systems to manage all data about production, business, shipping, cargo delivery that meets the import-export-to-export management management requirements.

The business submitted documentation for the use of the program.

a3) Construction of a coherent coordination mechanism between the warehouse management division with the department of export-export procedures to promptly declare additional reporting to the Customs agency in the event that there is a mismatch between the declaration of declaration with the fact of exporting the warehouse, with the The actual level.

The business provides coordination between the warehouse management division with the department's export-import duties.

A4) Accept the request for examination, appraisal of periodic compliance under the preinformed plan or request for the inspection of the report of the Customs agency.

The Customs Administration is based on enterprise management to determine.

b) For DNCX that has not met the specified condition at a point of 2 This, must do an entry-export report mode, and the end of each year.

The deadline for the latest reporting on the 15th of the first quarter of the first quarter for the quarter-year report was the latest on the last quarter of the year after the report of the year.

3. Authority review, the decision to apply the report mode

a) On the basis of a written proposal by DNCX and submit the testimonies from the point a paragraph 2 This at the Customs Section where DNCX management, the slog of the 5-day period, the Customs Section Chief of Customs where DNCX management considers, decides, and informed by text to DNCX. The time of adoption of the report regime under the year was applied as soon as the year of the business recommended and satisfied the regulatory conditions.

b) In the course of operation, if DNCX does not meet one of the conditions in accordance with this 2-Article 2, the Customs Section Chief of Customs where management enterprise management will decide to suspend the application of the report deadline by year and transfer. Time to report to the quarter. DNCX must make the report from the time of the end of the previous report to the quarter of the month suspended.

For example, the decision time to suspend the deadline of reporting by year is April, then the DNCX must implement a report mode in the quarter as the second quarter. This second-quarter report is calculated from the number of last year's last to the end of the second quarter of the year.

4. DNCX Report Responsibility

a) A quarterly, slog term on the 15th of the first quarter of the first month for a quarterly or annual report, the slog on the end of the next quarter of the next year for a year-or-a-year report when the Customs agency has a request, DNCX generates information reports. importing, exporting, liquing, inventory, book inventory and actual inventory according to the DNCX's accounting book to the report to the correct criteria and standard format at DNCX ' s inventory report Information Form, which is managed in accordance with each purpose of use (production, investment, consumption), which includes the whole material that exists as a dang product located on the transfer wire The product of an unexported inventory; the goods are on the road; the other sales and other goods are owned by DNCX, sent to the Customs Administration where DNCX manages the Customs Data Processing System;

b) The combination of the number of repositories that exist is wrong between the actual and the book, in the 15-day period since the date of the Customs agency's announcement, DNCX generates detailed solution information according to the Inventory Solution Notification Template. The difference between the fact with the book, with the documents, the books, the evidence reports to the customs agency through the Customs Data Processing System.

5. The responsibility of the DNCX Management Customs

a) A quarterly, slog term on the 15th of the first quarter of the first month after a quarterly or annual report, the slog on the end of the next quarter of next year for a report of the year or when there is a report of a sudden, the DNCX Customs Administration monitors the number of goods imports, exports and data liquidity, which determines the number of goods that exist on the Customs Data Processing System of the Customs Service.

The commodity data base exists at the DNCX 's inventory report information issued by the business, the customs agency' s electronic data processing system will automatically deal with the number of goods that exist in the Group of Imported Imported Goods. The DNCX Customs Administration, to determine the number of differences between the book-to-book inventory and the actual existence of the DNCX's bookkeeping with the inventory's inventory.

b) In the 30-day period since the date DNCX sends information reports of goods that exist to the precious liquidity profile or in the 60-day period since DNCX to send information reports of goods to the annual liquidity profile, the Customs Administration where DNCX management is located. have the responsibility to inform DNCX through the Customs-based electronic data processing system in one of the following cases:

b1) The case with no difference between the number of goods that exists and exists according to the DNCX's accounting book with the cargo inventory of the Customs Administration, the DNCX Customs Administration accepts liquidity and responses to the DNCX;

b2) The case with the difference in the number of metrics between the book-to-book and the actual existence of the DNCX's accounting book with the customs inventory of the Customs agency, the DNCX Bureau of Management Bureau chief, decided to send the Total arbiter. The goods that already exist with the book to DNCX to request the program.

In the 15-day period since the date received the DNCX ' s data differential equation, the customs authority is as follows:

b2.1) The DNCX ' s solution case has a reasonable basis, the DNCX Management Customs Administration accepts liquidity and feedback to DNCX;

b2.2) The DNCX ' s solution case has yet to have a reasonable basis, through the Customs Data Processing System, the Customs Agency notified DNCX to file, publish the main sequence from one to the full evidence, book book, report below:

b2.2.1) Store claims associated with import goods, export export;

b2.2.2) The detailed accounting of accounts related to imported goods, exported;

b2.2.3) Report of the year accounting;

b2.2.4) Other documents related to imported goods, exporting (if available).

In the 15-day period since the date of receiving the testimonies from DNCX submitted, the work, the customs authority is as follows:

b2.3) When sufficient of the base determines the error of the actual inventory of the actual inventory data according to the DNCX's accounting book, the Customs Administration where the DNCX administration conducts measures: handling the administrative breach of customs, carrying out the publication. tax by regulation and response to DNCX;

b2.4) The case through the results of testing the actual inventory of actual inventory according to the DNCX's accounting book that has not been enough to determine the error of DNCX, the Customs Affiliates Bureau of Customs where DNCX management decided to test the actual inventory or inventory. transfer the profile to the prescribed post-related examination.

Chapter VII.

CUSTOMS PROCEDURE FOR SOME OTHER CASES.

What? 45. Customs procedures for imported goods create fixed assets; raw materials, supplies, components, sales of finished products of investment projects, investment incentives projects, and investment goods and investments in the capital.

1. Register a list of imported goods granted tax-exempt to the Customs agency for the case of import of fixed assets; raw materials, supplies, components, sales of products serving the production project of the investment project, the object investment incentive project. is exempt from import duties: the registration procedure performed in accordance with guidelines at Article 102 Digital News 194 /2010/TT-BTC December 6, 2010 of the Ministry of Finance guidelines for customs procedure; inspection, customs supervision; export tax, import tax, and tax management for export goods, imports.

2. Import Proceds

a) The business as customs procedure for importing goods at the Customs Department where there is an imported goods or Customs spending where the investment project is built;

b) The customs procedure performed as a guide to the export line, imported under the contract purchase contract at Chapter III This Smart, and the implementation of the registration of the exempt import of imported goods with the Customs agency in accordance with the guidelines. This one thing. Case, tax exempt procedure and reporting regime, check, the import of import, use of duty-free goods in guidance at Article 103, Article 104 Digital News Number. 194 /2010/TT-BTC December 6, 2010 of the Ministry of Finance guidelines for customs procedure; inspection, customs supervision; export tax, import tax, and tax management for export goods, imports.

3. Import of Import goods

a) The form of liquorology, liquation of the liquation, liquoration, liquoration, the import of imported goods are exempt from the tax-exempt entity. 04 /2007/TT-BTM April 4, 2007 of the Ministry of Commerce guidelines export, import, household, import and product consumption of foreign investment.

For the goods import import of the investment business in the country when the liquation is applied in a guidate at No. 04 /2007/TT-BTM April 4, 2007 of the Ministry of Commerce.

b) The location of the procedure for the procedure of execution at the Customs office where the registry of the electronic customs;

c) Procedal procedure:

c1) The business has a written business stating the reason for liquation, liqueform; the portfolio of merchandise offered liquoration (including name, signature, quantity of goods required, belonging to the digital entry, date, month, year) and the decision to establish a Security Council. the bar that sent the Customs agency where a list of imported goods is exempt;

c2) The case of liquoration in the form of export is the business of opening up export; the case of liquoration in the form of concessions in the market of Vietnam, for, for, for example, the manifest, tax, and not open the new one;

c3) The case of destruction, the active business organization organizes the destruction and is responsible for the impact on the effects of the entire destruction process for the environment. The Customs Agency oversees the destruction process, after the end of the destruction of the parties in the process of mapping the destruction. The receipt must have the signature of the business executive with the culprits (or authorized persons), the bookmark of the business; the signature, noting the name of the customs union and the objective of the supervising oversight.

Number 46. Customs procedure for business-entry-re-export business goods

1. Common Principles

a) Policy, management, customs oversight, certification must submit/submit to the Customs agency for the import of the temporary business of entry-reappearance of unification under the applicable rules;

b) Electronic customs procedures on the goods of temporary business-reentering-making in accordance with the regulation of goods exported, imported under the trade contract at Chapter III This Smart.

2. Some specific guides

a) When working as a temporary merchant customs procedure declare a reappearance on the "Other Record" criteria for the entry of the electronic customs customs;

b) When the procedure for the customs of reexporting workers must declare a copy of the goods reexporting of which entry into the "Accompanying from the Accompanying" criteria of the electronic export customs customs;

c) The Customs Department does the procedure to temporarily import the goods responsible for the payment of the advance. The filing, the deadline for filing liquidity, the tax filing deadline (if any) is done in the direction at paragraph 2 Article 18, Article 119 and paragraph 2 Articles 132 194 /2010/TT-BTC December 6, 2010, of the Ministry of Finance.

What? 47. Customs procedure for export goods, imports at the site of

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

a) The export contract, the contract contract, the loan contract with a provision of the record of goods delivered to the recipient in Vietnam;

b) The import contract, the contract contract, the lease has the provision of a record of the goods received from the delivery person in Vietnam;

c) For household products; machinery, rent or loan equipment; raw materials, materials, excess supplies; scrap, scrap of contract contract: executed by regulation at paragraph 3 Article 33 Digital Protocol 12 /2006/NĐ-CP 23 January 2006 of the Government, which regulates the implementation of the Trade Act of Trade on International Merchandise Procurement and the activities of purchasing, selling, machinization and transit of goods with foreign countries;

d) For the goods of the business that have foreign investment capital: perform at the guidance of the Ministry of Industry.

2. Location and deadline for export of export customs, imports at the site.

a) Location as customs procedure: export customs procedure, enter the implementation at the implementation at the Most convenient Customs Administration due to the business of choice and by the regulation of each type.

The export business, which imports at the specified site, has to carry out the electronic customs procedure.

b) The deadline for customs procedure:

During the fifteen (15) days from the date of the export business at the delivery site, the business was imported at the site of customs and customs.

In the 15-day period since the day of the importation of imported business, the export business at the site must be the customs procedure.

If too long, the business of exporting, importing at the location of customs, the customs of the Customs of the Customs and the Customs of the Customs and the Customs of the Customs and the Customs of the Customs.

3. 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) The declaration of the declaration of the declaration on the site after receiving a notification of the completion of the import procedure at the site and for the export procedure at the Customs Department as the prescribed export procedure.

The file must submit/publish when the Customs agency has a request of:

a2.1) Electronic customs publication output in print: 02 primary;

A2.2) The announcement of the completion of the import procedure at: 01 snapshot of the import business;

A2.3) Contract purchase contract with the designation of delivery in Vietnam (for exporters), a contract to purchase goods or contract contracts with only admission to Vietnam (for the importer), the lease, loan: 01 screenshots;

A2.4) export invoice by export-export business (customer contact): 01 screenshots;

A2.5) Other papers are prescribed for export, import (except for single-B/L transport).

b) The responsibility of the import business:

b1) Declaring the import of imported documents at the site of the electronic and customs procedure as specified;

The file must submit/publish when there is a request by the Customs agency including:

b1.1) The electronic customs journal entered in place: 02 primary;

b1.2) The purchase contract for the purchase of a delivery designation in Vietnam (for exporters), the contract to purchase goods or contract contracts with only admission to Vietnam (for the importer), the lease, borrow: 01 screenshots;

b1.3) Other papers are prescribed for export, import (except for single-B/L transport).

b2) After completing the import procedure, the notification of the notification of the completion of the import procedure in place for the export business.

c) The responsibility of the Customs authority as the import procedure:

c1) Take on, check, register, distribute the electronic customs affidavit by regulation, in accordance with each type of shape, check the tax calculation (if any);

c2) The announcement of the completion of the inbound import procedure (according to the Appendix III template attached to Appendix III) to the tax agency direct management of the business enters the spot to track and submit to the import business at the site. -No. 1.

c3) Save the certificates from the business filed, return the evidence from the publishing business;

c4) The notification for the Customs Procedure as the export procedure for the affidavit has completed the procedure through the Customs Data Processing System (if the system meets).

d) The responsibility of the Customs authority as the export procedure:

d1) Take on, check, register, distribute the electronic customs affidavit by regulation, in accordance with each type of shape, check the tax calculation (if any);

d2) Save the certificates from the business filed, return the evidence from the publishing business;

d3) The store export store is exempt from the actual test of the goods.

4. 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? 48. Customs procedure for goods has exported but is returned to the

1. The cases of goods exported were returned.

a) Advance of the return to repair, recycling (collectively called recycling) then re-export;

b) Reenter returns for domestic consumption (not applicable to public goods for foreign business);

c) Re-entry returns to destroy in Vietnam (not applicable to public goods for foreign business);

d) Advance the return row to reexport to other foreign partners.

2. Place as customs procedure

a) The Customs Department has made the procedure for export of that commodity. The return case for Vietnam through another store is made the procedure of transferring the store to where it has been exported;

b) The case of a return shipment is the commodity of many export shipments that the re-entry procedure performed at one of the Customs Affiliates has been the procedure for export of that commodity;

c) Goods after recycling is made a recurve procedure at the Customs Department where it has been the procedure to re-enter that commodity. In the case of the Customs spending, the re-entry and re-export of the goods is the Offshore Customs Spending (which is not the Porter Customs Spending), the goods are carried out in accordance with the procedures for export goods, importing the transfer of the store.

3. Time of recycling, destruction

a) For the reentry goods for recycling, the recycling deadline is due to the business registered with the Customs authority but not more than 275 days from the date of re-entry; the period of registration without re-exporting is required by statute;

b) For the reentry goods to destroy, the term for the destruction of the business is registered with the Customs authority but not more than 30 days from the date of re-entry; the registration deadline for which it has not been destroyed is subject to regulation.

4. The procedure to import the return order:

a) The customs records are:

A1) The text of the proposal to re-enter the goods, stating which of the export of the export bill, was given a tax refund by the Customs and did not collect taxes and have prescribes the export of the first GTGT tax against the tax authority? (note the number of tax refund decisions, non-tax returns) at the same time stating the reason for re-entry (to recycle or to consume domestic or to destroy or to re-export to other foreign partners; imports for recycling must specify a recycling site, period). Recycling, recycling, and post-recycling.

A2) The imported electronic customs journal (on the import-export note must show the information about the number, date of the previous publication of the previous publication), the manifest of goods, shipping: as for goods imported by contract purchase;

a3) The previous export customs publication: file 1 snapshot, main publication;

Abroad (including telegraph, telex, fax, data message) returns to the return (if any): file 1 screenshot.

b) Customs authority as customs procedure as for imported goods by contract purchase contracts (excluding import permits, specialized management licenses, etc.). The reentry must check the commodity reality. Customs officers on a freight test must treat imported goods with a sample of the raw material (if the export product of the macho type, SXXK, has a raw material sample and also during storage time; the raw material is not modified). in the production of products) and the goods described in the export sheet to determine the match between imported goods returned to Vietnam with previously exported goods; taking samples of re-entry or taking pictures (for the unsamable shipment of goods). It's all right for the re-release.

5. The procedure of reexporting goods

a) The customs records are:

A1) The export of printed e-exporting electronic customs (on the affidavit must present the reference information to the previous export-import affidavit): filed 2 major copies;

A2) The first printed electronic customs affidavit: file 1.

b) The customs authority as the basis for goods exported by contract purchase contract. Restarting rows must test the practice of goods, customs officers that test the goods must treat a reality of re-entry with the sample of goods when re-entry (or image of a commodity snapshot as a re-entry procedure);

c) If recycling is not re-exported then the business must have a text to the Customs Disposal as the procedure to re-enter the solution clearly due to the unrelable, on which the agency proposes the Customs Administration to re-enter the review, accept the processing forms. as follows:

c1) For recycled products is the public row:

c1.1) As a customs procedure in the form of export, import at the site for domestic consumption, if the response is eligible as for export, import at the site of the specified public product at the No. 12 /2006/NĐ-CP; or

c1.2) The destruction, if the outsourcing party offers to be culled in Vietnam and is authorized by the environmental management authority to allow the destruction in Vietnam.

c2) For recycling products is not a public row then transfer of the domestic consumption as a reentry for domestic consumption.

6. The re-entry case is the export product produced from raw materials, imported items; business goods belonging to the subject of imported tax, export tax as the case states at point b, point c 1 and point c paragraph 5 or field. The sum of these three things is regulated by paragraph 7 of Article 113 of the number. 194 /2010/TT-BTC.

What? 49. Customs procedure for imported goods but must be returned to the

1. Import forms imported

a) The return to foreign owners has sold this shipment;

b) Export for other foreign partners.

2. The place where the procedure is paid: The Customs Department has made the procedure to import that shipment. The case of return for foreign customers through another store is made the procedure of transferring the store to the export door.

3. Customs records include:

a) The business of the business of the sale of goods;

b) The export of printed electronic customs (on the affidavit must show the information about the number, date of the year, the corresponding amount of the corresponding reentry of each previously imported): filed 2 major copies;

c) The publication of the previous printing import: file 1 snapshot, main publication;

d) The text of acceptance acceptance (including the telegraph, telex, fax, data message) of foreign owners (if the row returns to the owner of this shipment): file 1 major or copy; contract sales contract for third or re-export. enter the non-tariff zone (if the row reappears to the third country or re-enters the non-tariff zone): file 1.

4. Customs procedure performed as for the export shipment under contract purchase contract. The goods paid for actual inventory. Customs officers on the task of examining the goods must show a sample of the goods taken when importing (if given a sample); the object that describes the goods on the imported paper with the practice of reexporting goods; notes the quantity, quality, the category of goods exported. And the identification of the appropriate commodity goods to export to the previously imported goods.

What? 50. Customs procedure for export goods, the import of the business is applied to the priority regime in the field of state management of the customs and customs.

1. The business applied to a priority mode in the field of state management of customs (the following calls for a priority business) was carried out 24-hour electronic customs procedure during the day and 7 days of the week, which was applied to priority mode in naval openings. view, report or 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? 51. Customs procedure for goods brought in, giving the external external depot.

The external warehouse was established, moved, expanded, narrowed by regulation at Section 3 Chapter III of Information. 194 /2010/TT-BTC December 6, 2012 of the Ministry of Finance. Merchandise put in, giving the external depot the customs of the electronic customs under the regulation of the General Bureau of Customs.

Chapter VIII

THE ORGANIZATION.

What? 52.

1. This message has the enforcement effect since January 1, 2013, replacing the Digital Information Act. 222 /2009/TT-BTC November 25, 2011 of the Ministry of Finance and the previous guidelines of the Ministry of Finance contrary to this Information.

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? 53.

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