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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Grounded customs law No. 29/2001/QH10 on 29 June 2001 and Act No. 42/2005/QH11 on June 14, 2005 amending and supplementing a number of articles of the customs law;

Electronic transactions pursuant to the law No. 51/2005/QH11 on November 29, 2005 and other documents guiding the implementation;

Commercial Law bases the number 36/2005/QH11 on June 14, 2005 and other documents guiding the implementation;

Pursuant to the law on environmental protection no. 52/2005/QH11 on November 29, 2005 and other documents guiding the implementation;

Pursuant to the law on investment of 59/2005/QH11 on November 29, 2005 and other documents guiding the implementation;

Pursuant to Decree No. 87/2012/ND-CP dated 23 October 2012 the Government detailing some of the customs law on customs procedures for electronic goods export and import trade;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Implementation of resolution No. 25/NQ-CP on 02 June 2010 of the Government about whether to simplify 258 administrative procedures within the Department's management functions, sectors and resolution No. 68/NQ-CP on December 27, 2010 by the Government on the simplification of administrative procedures in the scope of the management function of the Ministry of finance.

At the suggestion of the General Director of the Bureau of customs, the Minister of Finance issued a circular regulating the electronic customs procedures for cargo export and import trade.

Chapter I GENERAL article 1 GUIDE. Scope 1. Electronic customs procedures are applicable to: a) the export and import of goods under a contract of sale of goods;

b) export/import to make outsourcing contract with foreign traders;

c) exports, imports by importing raw materials for the production of exported goods;

d) exports, imports of processing and exporting enterprises;

export goods), import to implement investment projects;

e) business goods under temporary import methods appeared;

f) exports, importing on the spot;

g) goods exported but bounced back;

h) goods imported but must be paid;

I) export and import transfer gate;

k) export/import of business apply priority mode state management in the field of customs;

l) of cargo brought in, bringing out bonded.

2. electronic customs procedures for cargo export and import trade was done according to regulations.

3. electronic customs procedures for cargo export and import trade was done according to the provisions of this circular and the current rules relating to the export and import of goods trade in the case of this circular are not regulated.

Article 2. Application object 1. The Organization, the individual export, import commercial goods make customs procedures.

2. the customs authority, the customs officials.

3. Other organs of the State in the management of State coordination of customs.

Article 3. Explain the term In this circular, the terms below are interpreted as follows: "liberation" is conditional clearance forms, according to which the customs permit goods undergoing clearance procedures are placed under the authority of the customs.

2. "Putting the row about preserving" is the customs authority to allow goods that are in the process of customs clearance procedures to be taken out of the customs surveillance zone when it has met the conditions of customs supervision by the General Department of customs regulations or the customs of self-preservation quo goods awaiting customs clearance.

3. "the row over the customs surveillance zone" is export and import goods have been brought into or taken out of the areas include: Gates, railway stations, international transport, international seaports, international river port, the port of international civil aviation, inland (Inland Clearance Depot , abbreviated to ICD), bonded warehouse, tax, customs preference zone, export processing zones, export processing businesses, the international post office and the other customs operations prescribed by law.

4. "export-import" spot is commodities trader by Vietnam (including traders, foreign-invested export processing enterprises) exported to foreign traders but traders indicated Foreign Affairs, received the goods that in Vietnam for the Vietnam other traders.

5. "The spot" export (hereinafter referred to as "exporter") who is appointed foreign traders delivered in Vietnam.

6. "The import in place" (hereinafter referred to as "importer") is the purchase of foreign traders but was appointed foreign traders get the goods in Vietnam from the export.

Article 4. The electronic customs declaration 1. Home goods export and import trade (including foreign traders not present in Vietnam has been issued a certificate of registration of rights, the right to export and import of goods under the provisions of the law).

2. The organization was the owner of the goods for export, import mandated.

3. How do customs agents.

Article 5. Using digital signatures in the implementation of the electronic customs procedures 1. Digital signatures used in electronic customs procedures of the customs are public digital signature has been verified the customs are compatible with the data processing systems, electronic customs. List of organizations that provide services to public digital signature authentication provides digital signature compatible with the data processing systems, electronic customs were posted on the electronic customs portal (address: http://www.customs.gov.vn).

2. The use of digital signatures and the legal value of digital signature made under the provisions of article 8 and article 12 of Decree 26/2007/ND-CP dated 15 February 2007 from the Government detailing the implementation of the law on electronic digital signature and digital signature authentication service.

3. Before using the digital signature to make the electronic customs procedures, the customs must register with digital signature the Customs through electronic customs portal. The subscription content include: a) the name, the tax code of the Agency, the Organization of export, import or make customs agent (if any);

b) full name, number of the identity card or passport, title (if any) of the person who granted the certificate number;

c) digital signature identification number (Serial Number);

d) time limits the validity of the digital signature.

4. The customs must re-register with the customs authority of the information referred to in paragraph 3 of this article in the following cases: The registered information changes, the digital certificate renewal, change the folder lock, pause the deed.

5. No more than 2 hours since the end of the registration, through the electronic portal to customs, the Customs answer accept or decline (with reason) the signature of the customs.

6. the digital signature of the customs are used to make the electronic customs procedures across the country.

Article 6. Data processing system for electronic customs 1. Customs is responsible for the Organization of construction, management, operation and exploitation using data processing systems, electronic customs under the roadmap ensures centralized data processing, full integration of the customs management functionality.

2. The agencies, organizations, individuals in the scope of the authority has the responsibility to provide, information exchange regarding export and import of goods to the Customs authorities through a system of electronic data processing of customs in accordance with the current legislation.

3. The objects are accessed and exchanged information with the data processing systems, electronic customs include: a customs officer);

b) The Customs;

c) organization that provides value-added services has been recognized by the Customs authorities;

d) state management agencies related to licensing, professional management for export and import operations;

DD) Organization signed credit agreement currency lodging taxes, fees and other revenues of the State budget regarding import, export activities with the General Department of customs; credit institutions or other organizations operating under the provisions of the law on credit institutions performing the guarantee amount of tax for the customs declaration;

e) business organizations of warehouse services;

g) individuals, other organizations according to the decision of the General Directorate of customs.

4. The level of access the data processing system for electronic customs: the object specified in paragraph 3 of this article are to access the system for electronic data processing according to the customs regulations of the customs authority.

Accessing the data processing system for electronic customs must ensure the State secrets, the secret information of the object do the customs procedures as specified by law.

5. The use of the database of the data processing system for electronic customs to perform electronic transactions in financial activities must comply with the provisions of chapter II of part II of circular No. 78/2008/TT-BTC dated 15/9/2008 of the Ministry of Finance shall guide the implementation of some of the content of the Decree No. 27/2007/ND-CP dated 23 February 2007 on your transactions in financial activities.

6. When implementing e-customs procedure, the customs must meet the following conditions: a) equipped with adequate technical infrastructure in electronic trading activities to ensure the receipt, storage, transmission, information access and exchange of information with the data processing systems, electronic customs; use of electronic customs software was the Customs validation system compatible with the electronic data processing of customs;

b) The customs people were trained through the training prescribed in article 6 circular No. 80/2011/TT-BTC dated 9/6/2010 of the Ministry of finance instructed the Decree 14/2011/ND-CP dated 16/2/2011 the Government's regulations on the registration and operation conditions of the agents do the customs procedure and have the ability to use proficient opening system electronic customs;

c) in the case does not meet the conditions referred to in point a, point b paragraph 6 of this article, the customs must make electronic customs procedures through customs procedures.

Article 7. Opening time and e-customs procedures


1. The time limit for the Customs to customs declarations electronically for goods exported, imported in accordance with paragraph 1, paragraph 2 Article 18 customs law.

For imported goods, on goods to the gate is on record on the seal of the customs bodies close up a goods declaration (a goods manifest) file transportation (sea, air, rail) or the date indicated on the declarations or transport vehicles as means of transport through the gate , River, road.

2. export and import of goods in the period of customs declaration prescribed in paragraph 1, paragraph 2 Article 18 customs law applies the management policy to export or import; tax policy for goods exports, imports in effect at the time of acceptance of the customs declaration customs registration.

Chapter II GENERAL PROVISIONS on ELECTRONIC CUSTOMS PROCEDURES for CARGO EXPORT and import TRADE in article 8. Electronic customs records 1. Electronic customs records include: a) electronic customs declarations in electronic form. In the case to present, submit a paper at the request of the competent authorities, customs declarations electronically printed paper form the Declaration of goods for export and import; Annex form declarations of goods export, import, sample declarations of additional amendments, form A listed in annex III attached to this circular (hereinafter referred to as the electronic customs declarations in).

A case of electronic customs declarations in 1 (a) of the annex, the Customs signed, stamped directly onto a Appendix. A case of electronic customs declarations in there more than 1 (one) annex, the customs people signed, stamped on the last sheet of the annex and the appendix to entire stamped.

b) The other documents in the electronic customs records are specified in point b of paragraph 1 article 8 of Decree 87/2012/ND-CP.

The conversion from paper documents to electronic format or vice versa, the retention of records electronic customs and the certificate from the conversion of electronic customs records made under current rules.

c) the papers specified in this if the snapshot is the shippers, the legal representative of shippers must certify, sign, seal and is responsible for the legality of the papers.

2. When a customs declaration in writing grant proposals for electronic customs declaration back in (a customs by the person who saves) has been lost, the Department of customs where the sign declarations in electronic customs declarations from data processing systems, electronic customs, Bureau Chief of Bureau of customs where the registered Declaration signed , stamp Bureau and confirmed "declarations are customs Bureau ... on again ... month ... year ...". Conditions to be granted, the procedure of granting leave, the use, monitoring, management for electronic declarations in the same execution level rules for the Declaration of the main copies from original paper Declaration at the customs.

Article 9. Customs declaration electronically When the electronic customs declaration, the customs people perform: 1. Create information electronic customs declaration Declaration (including the value of declarations in the case of goods subject to declaration under the current regulation value) on the electronic customs systems in accordance with the criteria the prescribed format, and responsible before the law about the content.

a) case of the customs agents must clear customs authorized content;

b) exports imports according to the different type or a type but have different tax deadlines they must on the export cargo declarations, import varies or type each corresponding tax deadlines, except the following cases : b1) An imported but the deadline import tax, value added tax, consumption tax, environmental tax is different then carry on along a customs declaration;

B2) imports include many items have different tax deadlines in the same contract/order, the same type, if the customs tax immediately or have the bail on the tax for the entire shipment, then on the same import goods declaration.

c) Customs for goods has many contracts/orders: c1) An imported items have multiple contracts/orders, have one or more bills of a sales person, the same delivery terms, delivery, tracking, has a customs are on one or more of the Declaration customs declaration;

C2) An export contract, many orders, the same delivery conditions, the same sale for a customer and delivery once you are on a customs declaration or customs declaration;

C3) when the customs, the customs declaration is full of stubs, days, months, years of contracts/orders on the customs declaration; the case cannot be opened out on the customs declaration, the establishment of a detailed accompanying customs declaration form in annex III attached to this circular; about the weight then just opening the total weight of the contract/order on the Declaration of import/export goods;

d) export, import tax rates are reduced in comparison with the regulations or preferential tax rates especially when the customs tax to all tax rates before discount and percentage discount or special tariff provisions;

DD) with respect to the export and import of goods under licence, or in professional management or enjoy special or preferential tax exemption, tax reduction or guarantee tax then the Customs the customs declaration must be full of information related to the above content in accordance with these criteria and formats specified in the customs declaration form Electronics in annex I to this circular.

2. Send electronic customs declarations to Customs through the system of electronic data processing customs.

3. Receiving feedback of the Customs and follow one of the circumstances below: a) When receiving "notice to refuse electronic customs declaration": the Customs made the amendments, additional information electronic customs declaration or according to the instructions of the Customs authorities;

b) When receiving "the electronic customs declaration Number" and "decided to form the level test": b1) case of electronic customs declarations are the Customs accept "customs" or "clearing" or "Take the goods about preserving", customs people perform: b 1.1) In the electronic customs declaration has been accepted customs agency "customs" or "clearing" or "bringing the goods about preserving "on the electronic customs systems according to the model of electronic customs declarations in (1); signed, stamped on the electronic customs declaration in;

b 1.2) present the electronic customs declaration referred to in point b in 1.1 paragraph 3 this same goods in customs supervision areas connected with the system of electronic data processing customs to confirm "the row over the customs surveillance zone" and do the next procedure (if any).

Within the provisions of the law on customs records retention for goods exports, imports, if the customs are in need of confirmation "through" or "clearing" or "Take the goods about preserving" on electronic customs declarations, the customs export declaration process had confirmed "the row over the customs surveillance zone" to the Customs Bureau where registration of electronic customs declarations confirming.

If in need of confirmation "through" or "clearing" or "Take the goods about preserving" before "have confirmation through the customs surveillance zone", the present customs customs declarations electronically 1st print stated at paragraph 1.1 b 3 of this article at the Bureau of customs where the sign Declaration to confirm then present the electronic customs declaration has been confirm the same merchandise in the surveillance area to confirm "the row over the customs surveillance zone" and resume the procedure (if any).

B2) case of electronic customs declarations are the Customs accept "customs" or "clearing" or "Take the goods about preserving" the condition must present the export license, lodging, import goods or vouchers prove the goods have met the requirements for specialized management documents prove the goods are entitled to preferential tax rates, tax reduction, exemption or guarantee tax vouchers prove completed tax obligations before confirmation "has passed the customs surveillance zone", the customs people perform: b 2.1) In the electronic customs declaration has been accepted customs agency "customs" or "clearing" or "Insert row on preserving culture "on the electronic customs systems according to the model of electronic customs declarations in (1); signed, stamped on the electronic customs declaration in;

b 2.2) present the electronic customs declaration referred to in point b in paragraph 3 of this article 2.1 and produce/export license submission, import goods or vouchers prove the goods have met the requirements for specialized management, certificate from the proven commodities enjoying tariff special tax reduction or exemption, guarantee tax vouchers prove completed tax obligations at the Bureau of customs where the sign Declaration to confirm the "customs" or "clearing" or "Take the goods about preserving";

b 2.3) present the electronic customs declaration stated in point b 3 this clause 2.2 of the same goods at the customs surveillance zone to confirm "the row over the customs surveillance zone" and do the next procedure (if any).

B3) where the electronic customs declaration customs are required, evidence of submission in paper records for electronic customs for inspection before allowing customs clearance of goods: the customs declaration filed, present the 2nd electronic customs declarations in; 2 value Declaration (if the goods subject to Declaration worth) along the vouchers in customs records to customs Sub-Department where registration of customs declarations electronically the request and checks performed:


b 3.1) when "customs" or "clearing" or "Put on preserving" the goods: the Customs receive 1 electronic customs declarations in confirmed "customs" or "clearing" or "Take the goods about preserving", 1 value Declaration (if any) and 1 card test results certificate from the paper. When carrying goods through the customs surveillance zone, the customs declaration made under the provisions of article 18 of this circular;

b 3.2) when asked to produce paper documents, filing in electronic customs records and merchandise to the customs inspection: customs people perform the tasks specified in point b4 clause 3 of this article.

B4) where the customs declaration the Customs authorities are required to present a paper voucher, payment in customs records and electronic goods to check out: the Customs filing, presentation 2 electronic customs declaration in February, a value (if the goods subject to Declaration worth) along the whole of the certificate from the customs records in the request and export and import goods to customs Sub-Department where registration of customs declarations electronically checked. When was the decision to "customs" or "clearing" or "Put on preserving goods", or "allow export and import cargo moving gate", the Customs receive 1 electronic customs declarations in decided "through" or "clearing" or "Put on preserving goods" or "allow export goods the import, move the gate ", 1 card test results certificate from the paper, 1 card test results to the fact the goods (except imported goods please move the gate), 1 value Declaration (if any). When carrying goods through the customs surveillance zone, the customs declaration made under the provisions of article 18 of this circular.

4. The Customs allowed to slowly filed the original documents in customs records except for the export and import permits for goods must have a permit to export or import in accordance with the law and are open about the slow filed on electronic customs declarations. The customs must submit the certificate from being allowed slowly filed within the time limit prescribed by the law. In the case law is not specified then the deadline allowed the slower submission is not more than 30 days from the date of registration of electronic customs declarations.

5. The authority for the submission of vouchers slow: Bureau Chief Bureau of customs where the registered e-customs declaration decided to allow slow submission of vouchers.

Article 10. Fix declarations, customs records Supplement 1. The corrected declaration, additional customs records Declaration is made in the following cases: a) repair of declarations, the supplementary declaration customs records before the actual test or before the exemption fact check of the goods according to the provisions of art. 2 Law 34 tax management Thing;

b) fix declarations, the supplementary declaration customs records when the goods have been "adopted" or "clearing" or "Take the goods about preserving" within a period of sixty days from the date of registration of the Declaration and before customs clearance, after testing, if the repair and supplements the content of electronic customs declarations are not relevant to the implementation of management policies to export, import and tax policy for goods export and import;

c) additional customs records Declaration within a period of sixty days from the date of registration of customs declarations for the erroneous content affect the amount of tax payable, if it meets the following conditions: c1) errors due to taxpayers, the Customs auto detect , declare to the Customs authorities;

C2) time reporting within sixty days from the date of registration of customs declarations but before customs authorities perform tax inspection, tax inspection at the headquarters of the taxpayer;

C3) Are inaccuracies about calculating the amount of tax payable; errors about the value, origin, codes, tax rate, the amount of tax payable on customs records have been submitted to the Customs authorities;

C4) The customs, the taxpayer must have sufficient basis to prove and the Customs have enough base, test conditions, determine the truthfulness, accuracy and legality of the supplement.

d) Was corrected publicly additional declarations, customs records in addition to the term of sixty days from the date of registration of customs declarations at the same time the Customs will be sanctioning administrative violations under the current rules if it meets the following conditions: d1) errors due to taxpayers Customs people, self discovery, self declared to the Customs before the customs authority perform tax inspection, tax inspection, check after the customs clearance at the headquarters of the customs;

D2) The customs, taxpayers have sufficient basis to prove and the Customs have enough premises, condition inspection, determine the accuracy and legality of the repairs, additions.

2. repair content, include: a) additional information as a basis for determining the tax base, element or define objects not subject to taxation; or define the object, consider the tax free tax free, tax refund, tax reduction, not tax revenue;

b additional tax amount) to be paid, the amount of tax already paid, the amount of tax payable or remaining difference amount of tax overpaid difference (if any), the amount of the fine of the amount of tax filing delay additional stubs (if the taxpayer has paid tax on additional stubs too tax period) for each item and of all customs declarations; commitment to accuracy, legality of vouchers, the additional declaration;

c) fix, additional information on the customs declaration.

3. Repair procedures, the additional declaration When corrected, supplemented as specified in paragraph 1 of this article, the Customs created additional repair information on the electronic customs declaration, stating the reason for the repair, addition; sent to Customs through the system of electronic data processing of customs and follow the instructions of the Customs authorities.

The paper documents the customs must submit/present when customs requirements include: a) electronic customs declarations in Appendix e-customs declarations in (if any), (if any);

b) The documents required by the competent authority;

c) electronic customs declarations added in case Customs authorities have confirmed "the row over the customs surveillance zone" or "customs" or "clearing" or "Put on goods" or "allow export and import cargo moving gate".

4. Handle the repair records, additional stubs When receiving information publicity fix, additional customs make Threading under one of the following forms: a) accepted to allow repairs, supplements on the basis of the information;

b) check the repair records, testimony before the decision to allow repairs, khai added.

Customs officer upon receiving the repair records, supplemented as follows: b1) check the adequacy, accuracy of records, repair addition and reported test results on "reporting instructions for electronic customs procedures"; case the result mining supplement printed out paper vouchers for customs paid to the customs 1, 1 a;

B2) announced the test results, and repair records added in the following deadlines: b 2.1) within eight working hours since receiving the repair records, enough additional stubs for repairs, the additional declaration before the customs bodies check the fact the goods or the exemption fact check of the goods;

b 2.2) within five working days from the date of receiving the repair records, enough additional stubs for cases specified in point b, c, d paragraph 1 of this article.

5. The authority to fix the opening of additional declarations, customs records: Bureau Chief Bureau of customs where the register of electronic customs declarations look, decided to fix the declarations, the supplementary declaration for electronic customs records prescribed in clause 1 of this article.

Article 11. Cancellation of customs declaration 1. The case of the cancellation Declaration: a) Too the time limit of fifteen days from the date of registration, the level of customs declarations which do not produce electronic customs records in the case must present the Customs electronic records;

b) Too the time limit of fifteen days from the date of registration of customs declarations which the Customs have yet to produce goods for export and import right reality check to the customs inspection;

c) Too the time limit of fifteen days from the date of registration, the level of customs declaration, commodity inspection exemption fact but no gate to imports import or export goods not subject to the supervision of the Customs authorities;

d) electronic customs declaration was registered, the number of levels but does not continue to be performed by Customs data processing system for electronic customs has a problem or problems in addition to the data processing system for electronic customs;

DD) The Customs proposed the cancellation of customs declarations registered in the following cases: đ1) multiple declarations for a quantity of goods;

đ2) export goods declaration has had of the goods subject to customs supervision customs but not the export of goods;

đ3) declarations to customs register is incorrect goods export, import. In this case, only to cancel the declaration before the actual examination of the goods or the exemption fact check.

2. The sequence of the procedure to cancel a declaration) for Customs: When cancel the declaration according to the specified paragraph 1 of this article, the customs declaration cancellation information created in the correct format in the form to cancel the Declaration, stating the reason, sent to Customs through the system of electronic data processing customs , received the "reporting guidelines for electronic customs procedures" and make the request at the notice instructed customs procedures.

The customs declaration is submitted to the customs authority 1 electronic customs declarations in; the Appendix declaration, statements, and check the paper records of votes, the vote to check the merchandise (if any) in the case of electronic customs declarations in the "have already confirmed through monitoring area" for export goods and/or the "customs" or "clearing" or "Put on preserving goods" or "allow export goods the import, move the gate "for goods export, import.


b) for Customs: b1) Too time limit of 15 days from the date of expiry of the declarations for the declarations specified in point a and point b of paragraph 1 of this Article that the Customs does not perform the work specified in point a of paragraph 2 of this article, the Customs authorities perform the cancellation Declaration and feedback for the customs declaration;

B2) receiving customs officer performs the test data declarations, recommendations and Agency leaders made the cancellation on the system. In the case of electronic customs declarations in the "have already confirmed through monitoring area" for export goods and/or the "customs" or "clearing" or "Put on preserving goods" or "Turning Gate" for goods exported, imported, then slash by pens (or stamp cancelled) record the date, month, year, make, sign, seal, public servants up electronic customs declarations in.

The Customs store data on a data processing system for electronic customs declarations signed up but have to cancel and save the electronic customs declaration has been cancelled (if any) in the order of customs declarations.

3. The authority to cancel the electronic customs declaration: Bureau Chief Bureau of customs where the registered e-customs declaration to review the decision to cancel the electronic customs declarations with regard to the cases specified in paragraph 1 of this article.

Article 12. Reception, registration, inspection, customs declaration Threading electronics 1. The reception, checks, the registration number, the threading of the electronic customs declaration the customs are automatically performed through the system of electronic data processing customs.

2. in case of not accepting electronic customs declarations, the customs system through electronic data processing customs sent "message rejected electronic customs declaration" in which reason and guide the customs people perform the work necessary to do the next customs procedure.

3. in case of acceptance of the customs declaration electronically, through a system of electronic data processing of customs, the customs declaration number level of electronic customs and traffic in one of the following forms: a) the acceptance of the customs declaration declaration information electronically, allowing "customs" or "clearing" or "Take the goods about preserving" (referred to as the "blue stream"); or accept the customs declaration declaration information electronically, allowing "customs" or "clearing" or "Take the goods about preserving" the condition must present the export license, lodging, import goods or vouchers prove the goods have met the requirements for specialized management, certificate from the proven commodities enjoying tariff special tax reduction or exemption, guarantee tax vouchers prove completed tax obligations before confirmation "has passed the customs surveillance zone" (referred to as the "blue flow condition");

b), filed in paper documents electronic customs records to check before allowing customs clearance of goods (referred to as the "Golden stream"). The inspection certificate from the paper made under the provisions of paragraph 1 and paragraph 3 article 13 this circular;

c) present in paper documents, filing records electronic customs and cargo for inspection before allowing customs clearance of goods (referred to as "red-flow"). The reality check of the goods made in accordance with paragraph 2 and paragraph 3 article 13 this circular.

Article 13. Check the electronic customs records and reality check of the goods in the process of making customs procedures 1. Check the electronic customs records a) form check: check the information on the electronic customs declaration processing system electronic customs data, check the paper vouchers;

b) authority decides the test form: the Customs decide through the result handle risk management information on the system of electronic data processing of customs;

c) content check: check the completeness of your profile, check out the content on the electronic customs declaration, inspection certificate from the customs records in the electronic, collate the content with the vouchers in e-customs record; check the fit between the content with legal provisions;

d) customs officer's responsibility in case of check paper documents in the Customs electronic records before allowing customs clearance of goods: perform the following work: d1) receiving, inspection certificate from the customs by the person who filed the paper, presentation and update the test results on the data processing system for electronic customs;

D2) In 10 of the votes recorded test results according to the test results record form from paper, signed, stamped and ask the customs registration, stating the name on the certificate test results record votes from paper;

D3) based test results in paper documents electronic customs records do one of the following: d 3.1) with respect to a shipment in an was adopted: follow prescribed in article 17 paragraph 3 b of this circular;

d 3.2) for the shipment in an is "Putting the goods about preserving" or "liberation": made in accordance with point b paragraph 4 article 15 or article 16 paragraph 3 b of this circular;

d 3.3) for the shipment in an must do next other procedures: transfer of records to the other business lines under regulation.

D4) Charged the customs 1 electronic customs declarations in January and a "card check paper documents results" If goods in cases stipulated in points 3.1 and 3.2 a d d clause 1 of this article.

2. check the goods a reality check: form) by the customs officer to directly implement, machinery, technical equipment, by other professional measures;

b) level of inspection: inspection free check part of the shipment to the shipment;

c) jurisdiction to decide the form, check the level: Bureau Chief Customs Bureau decided according to the current rules on the management of risk. In the process of customs procedures for export shipment, import, based on the actual situation of the shipment and the information collected was the Chief Bureau of customs where the implementation of the electronic customs decision changes the picture officially, the level check decided earlier, the responsibility for the decision to change the form, check level;

d) content of the actual test: test item name, item number, quantity, weight, quality, type, origin of goods, trademarks, commodities, production date, expiry date of the goods; compare the fit between the fact of goods with customs records, electronic materials and material the quota; collation of goods with the form of raw materials or product samples for each type of correspondence;

DD) the responsibility of the customs officer made the reality check of the goods perform the following work: đ1) reality check merchandise, updated test results into the data processing system for electronic customs;

đ2) In 10 of the votes recorded test results according to the template "Votes recorded inspection results of the goods", signed, stamped and ask the customs registration, stating the name on a slip test results record the goods;

đ3) based test results actual do one of the following: a VND 3.1) with respect to a shipment in an was adopted: follow prescribed in article 17 paragraph 3 b of this circular;

DD 3.2) for the shipment in an is "Putting the goods about preserving" or "liberation": made in accordance with point b paragraph 4 article 15 b, paragraph 3 or article 16 of this circular;

DD 3.3) for the shipment in an must do next other procedures: transfer of records to the other business lines under regulation.

đ4) Charged the customs 1 electronic customs declarations in January and a "card check results of goods" If goods in cases stipulated in points 3.1 and 3.2 VND VND account 2 things.

3. Specific instructions contents checking customs records reality check and electronic goods in the course of customs formalities: a) check every name, commodity code: follow the provisions of circular No. 49/2009/TT-BTC on 12/4/2010 of the Ministry of Finance shall guide the classification , applied tariffs for goods export and import;

b) check on the amount of goods: for those items which by manual methods or equipment of the Customs does not determine the amount of cargo (liquid, bulk goods, such as the shipment of large amounts ...) then the customs based on the results of the assessment service trader examination (below referred to as traders judge) to determine;

c) check on the quality of the goods (including food safety inspection and quarantine): c1) in goods of categories of goods are checked for quality: c 1.1) with respect to goods imported under specific provisions of the law, the customs based quality control certificate or a long notice paper check the shipment or lot conclusion message paper quality of imported goods, the test results of food safety, quarantine results eligible importing test facility to make customs procedures;

c 1.2) for goods exports: Customs notice paper base concluded the shipment of export quality inspection agency to customs procedures.

C2) of goods not belonging to the category of goods to check for quality: 2.1 c) case by its equipment and media, the Customs does not determine the quality of the goods to make export controls, import the goods, the Customs authorities together with the customs declaration form or ask the customs provided technical documentation consistency of options traders assess examiners. The conclusion of the traders valuable expertise to the parties;

c 2.2) where the Customs and non-customs system in the selection of the authorities, the Customs authorities and selected based on the results of this assessment to the conclusion. If the Customs don't agree with this conclusion then made a complaint under the provisions of the law.


d) check the origin of goods: the inspection was made based on the fact of goods, customs records, the information related to the goods and the provisions of article 15 of Decree 19/2006/ND-CP on February 20, 2006 the Government detailing the commercial law regarding the origin of the goods and the relevant guidance documents.

The test results are processed as follows: d1) where the actual origin of the import goods other than the origin of the customs declaration, but still in the water, the territories have preferential tariff agreements with Vietnam, then still apply the customs tariff and the regulations pursuant to the nature , the level of violation to process prescribed by law;

D2) where there is doubt about the origin of the goods, the Customs authorities require the customs provide additional documents to prove or suggest the Agency has the authority of the country of export confirms. The inspection to verify the origin of goods must be completed within one hundred fifty days from the date of the customs declaration filed record full and valid. While waiting for the test results, the goods do not enjoy preferential tariffs but still be adopted under normal customs procedures.

Time to consider addressing the concerns about the origin of goods, considering accept C/O not exceeding three hundred sixty-five days of C/O is submitted to the customs authority or from the date of the Customs Agency suspected fraud breach of the origin of goods.

D3) where the customs declaration filed c/o levels for both shipment but imported only a part of the shipment, the customs authority accepts c/o for the real goods that enter.

DD) check the tax, including the content: đ1) test conditions to apply coercive measures, tax deadlines prescribed;

đ2) to check the grounds to identify goods not subject to tax in the case of the customs declaration of goods not subject to export tax, import tax, or value added tax, or special consumption tax, or taxes to protect the environment;

đ3) to check the grounds to determine goods subject to tax exemption, in the case of the customs declaration of goods subject to tax;

đ4) check the tax base in order to determine the amount of tax payable, calculating the amount of tax payable in the case of export and import commodities subject to tax on the basis of the test results referred to in paragraph 1, item 2, paragraph 3 of this article, the test results, determine the value of the tax calculation according to the instructions in circular No. 201/2009/TT-BTC dated 15 December 2010 of the Ministry of Finance shall guide the Decree No. 40/2007/ND-CP dated 16 March 2007 of the Government regulations on the determination of the customs value of the goods for export, import and other related bases.

e) test identifies counterfeit goods (including counterfeit of intellectual property): follow the provisions of article 219 of intellectual property Law on November 29, 2005, the commercial law and the relevant guidance documents.

Article 14. Sample, save the template, save the image of goods imported, exported 1. Form of sampling: sampling artifacts, photography.

2. The sampling of imported goods made in the following cases: a) the Customs sample request to serve the customs;

b) goods must sample at the request of the customs administration, including: import raw materials to processing, to produce export goods; the product, manufactured products for export; exports bounce back for recycling; temporary goods enter the temporary export, re-export re-entering (excluding the goods could not be sampled, commodities are difficult to preserve, fresh goods, raw materials are changed after the initial nature of production, precious metal, precious stones);

c) imported goods are sampled for analysis of service assessment at the request of the Customs authorities.

3. The sampling by the Customs Bureau Chief Bureau where registration of customs declarations electronically the decision with regard to the specific case: a) case of imported raw materials to the production, processing, exports are shipped, are free to check the fact of goods but in the sampling area must be sampled at the Customs gate or factory , enterprises, production facilities;

b) where the Customs require sampling at the gate, the Bureau of customs where the physical post e-customs declarations or customs Bureau gate perform the sampling according to regulations;

c) where the Customs require sampling in factories, enterprises, production facilities, the procedure is done the gate according to the regulations. Bureau of customs where the registered e-customs declarations make the sampling.

4. a sampling procedure) the sampling based on the request of the customs or customs. Sample ballot was set into two copies, one copy to save the same model, a save in the required unit sampled. The vote took the form specified in form No. 02/2010-PLM Appendix III attached to circular No. 194/2009/TT-BTC;

b) required sampling case analysis, classification of goods exports, imports shall comply with article 20 circular No. 49/2010/TT-BTC on 12/4/2010 of the Ministry of finance guidelines on the classification, applied tariffs for goods export and import;

c) When sampling must be representative of shippers and customs representation; the form must be signed and the two sides sealed. Where is the image, the photo must keep the number of customs declarations, signed and stamped by the customs officer numbers and signatures of shippers on the back of the photo, save the same customs records;

d) sample content is shown on the electronic customs declaration in. ..

5. sampling techniques follow the instructions of the General Department of customs.

6. Where the saved template a) Analysis Center, the classification of goods for export or import (for model by analyzing, classifying analysis);

b) Bureau of customs where the register of electronic customs declarations (for the Customs Bureau cases where registration of electronic customs declaration form to solve the profession relevant to the template, the image is then the case beyond the photo paper, and stored in the data processing system for electronic customs);

c) headquarters, where production of the customs declaration for imported raw materials for export production, processing; recycled goods.

7. time saved template a) patterns in the center of analysis, classification of goods export, import and/or customs Sub-Department where registration of customs declarations electronically stored within a period of ninety days from the date of customs clearance of goods. The case of dispute, complaints, then save to when solving disputes, complaints;

b) form the raw materials, recyclable goods are stored in the business until the Customs the liquidity contract finished machining.

Samples of raw materials for the production of export goods are stored in the business until the customs clearing of import declarations are production materials exports that it represents.

c) product Sample machining, manufacturing products for export are stored in the enterprise within a period of 5 years from the date of registration of the export and import declarations of goods.

Article 15. Put on preserving goods 1. The case goods are put on preserving: a) exports, imports are assessed to determine there are export, import or not that shippers have put goods requirements on preserving the customs authority accepted only in the case has met the conditions of the customs supervision;

b) goods must perform quarantine under the provisions of the law that the quarantine location in quarantine, plant maintenance, warehouse, factory location check out gate areas or goods must check the quality, food safety inspection before the customs, the customs authority accepts only allows put on preserving goods when the customs have made the provisions of the current law on quarantine, food safety inspection, quality control of goods and products.

Within the time limit prescribed by the law, the customs must submit additions to the Customs notice paper records the results of the inspection, the Agency's quarantine inspection the competent State.

2. customs duties: preserving the status quo of the goods at the preserve.

3. The Authority decided to allow bringing the goods about preserving a) where the customs registration customs declarations electronically the decision allows put on preserving goods for goods are free of customs checks by the decision to update the risk criteria into the data processing system for electronic customs within the authority are decentralized;

b) Bureau Chief Bureau of customs where the registered e-customs declaration or decision to the competent officials in the Bureau of customs where the registered e-customs declaration decided to allow the Customs take the goods about preserving in the place of the Customs for the case in point a paragraph 3 of this article. The decision was made on the data processing system for electronic customs.

4. The responsibility of the customs officer in the Bureau of customs where the register of electronic customs declarations a) for goods in an "green threading": when the Customs requirement, customs officials decided to put the cargo base of maintenance on the data processing system for electronic customs , signed, stamped on the box servant confirmed bringing the goods about preserving on the electronic customs declaration of the customs;

b) with respect to the cases of the remaining goods traffic: after conducting the test, against the Customs electronic records or the reality check of the goods according to the regulation, if consistent results and are competent leadership of the Bureau approved, customs officials decided to put the cargo base of maintenance on the data processing system for electronic customs , signed, stamped on the box servant confirmed bringing the goods about preserving on the electronic customs declaration of the customs.

Article 16. Clearing the row 1. Goods are allowed to export and import but must determine the price, referendum, the classification analysis to determine the correct tax then be freed when they meet one of the following conditions:


a) shippers have made the tax obligations on the basis of the results identified the customs tax, or;

b) export, import tax grace enjoyed under the provisions of tax legislation, or;

c) not yet filed, filed incomplete tax amount payable as a result of the tax determination of customs authority in the prescribed time limit which are credit institutions or other organizations operating under the provisions of the credit institutions Act stood out of guarantee about the amount of tax payable.

2. The Authority decided to allow clearing the row a) where the customs registration customs declarations electronically the decision clearing the goods for goods are free of customs checks by the decision to update the risk criteria into the data processing system for electronic customs, within the authority are decentralized;

b) Bureau Chief Bureau of customs where the registered e-customs declaration or decision to the competent officials in the Bureau of customs where the registered e-customs declaration decided to allow clearing of cargo for the no case in art. 2 of this Thing. The decision was made on the data processing system for electronic customs.

3. The responsibility of the customs officer in the Bureau of customs where the register of electronic customs declarations a) for goods in an "green threading": when the Customs requirement, customs officer pursuant to decision on freeing the data processing system for electronic customs , signed, stamped on the box officer confirmed the liberation on the electronic customs declaration of the customs;

b) with respect to the cases of the remaining goods traffic: after conducting the test, against the Customs electronic records or the reality check of the goods according to the regulation, if consistent results and are competent leadership of the Bureau approved, customs officer pursuant to decision on freeing the data processing system for electronic customs , signed, stamped on the box officer confirmed the liberation on the electronic customs declaration of the customs.

Article 17. Customs clearance of goods 1. The cargo was adopted after customs procedures are done.

2. Goods not yet finished customs procedures can be adopted if in one of the following cases: a) the lack of documents in customs records but was the Customs agreed to delay filing has a time limit;

b) export, import tax grace enjoyed under the provisions of tax legislation or tax to be paid in goods before the goods receipt that has not filed, filed incomplete tax amount payable in the prescribed time limit but are credit institutions or other organizations operating under the provisions of the law on credit institutions guarantees the amount of tax payable.

3. The Authority decided to allow through goods a Customs Agency) where registration of electronic customs declaration clearance decision for the goods are free of customs checks by the decision to update the risk criteria into the data processing system for electronic customs, within the authority are decentralized;

b) public servants on duty check e-customs records, check the actual clearance decision for the case in point b of this clause 4.

4. The responsibility of the customs officer in the Bureau of customs where the register of electronic customs declarations a) for goods in an "green threading": when the Customs requirement, customs clearance decision based on data processing system of electronic customs , sign, seal the box clearance validation on the electronic customs declaration of the customs;

b) with respect to the cases of the remaining goods traffic: after conducting the test, against the Customs electronic records or the reality check of the goods according to the regulation, if appropriate, the results of customs clearance decision on the system of electronic data processing, the customs , seal the box clearance confirmation on electronic customs declarations of the customs.

Article 18. Monitor exports, imports made electronic customs procedures 1. Principle: customs supervision of goods export, import of applied electronic customs procedures follow the current rules on customs supervision of goods export, import.

2. customs duties When bringing commodities to export, import into or out of the customs surveillance zone, the customs must: a) for export: a1) to produce 1 electronic customs declarations in the seal, signature of the Customs was the Customs decide on the system or endorsed "adopted" in the area of Executive Customs Police have connected to a data processing system for electronic customs or present 01 electronic customs declaration signed, seal of the electronic customs declaration customs were confirmed "adopted" in the area of customs supervision are not connected with the system of electronic data processing of customs; These documents prove the goods were brought into the area by the Customs Agency monitoring port, warehouse, Miami;

A2) to produce the goods when the Customs requirements;

A3) get back 1 electronic customs declarations in had confirmed "the row over the customs surveillance zone" and the vouchers were presented.

b) for imported goods: b1) processes 1 electronic customs declarations in the seal, signature of the Customs was the Customs decide on the system or confirm "customs", "liberate"/"Take the goods about preserving"/"allows exports, imports moved the gate" in the area of customs monitoring connected to a data processing system Customs electronic or present 01 electronic customs declaration signed, seal of the electronic customs declaration customs were confirmed "customs", "liberate"/"Take the goods about preserving"/"allows exports, imports moved the gate" in the area of customs supervision are not connected with the system of electronic data processing of customs; and the following documents (if any): container delivery Slips, delivery slips or slip output, due to the business of the port, warehouse, Miami released;

B2) produce goods;

B3) get back 1 electronic customs declarations in had confirmed "the row over the customs surveillance zone" and the vouchers were presented.

3. customs supervision responsibility a) made the monitoring of goods exports, imports under current rules;

b) export/import when brought into or out of the customs surveillance zone, the customs officials monitoring the implementation check as follows: b1) examined the effect of electronic customs declarations;

B2) collate the content of electronic customs declarations in with electronic customs declaration on the system for electronic data processing of customs at the customs surveillance zone has been connected to a data processing system for electronic customs one of the base to confirm "the row over the customs surveillance zone".

The case of the customs surveillance zone has not been connected to the data processing system for electronic customs, collate the content of electronic customs declarations in certified by Bureau of customs where goods declarations registered as one of the basis to confirm "the row over the customs surveillance zone".

c) processing of test results: If the appropriate test results, customs officer monitoring the updated information into the system and verified "took over the customs surveillance zone" on the electronic customs declaration in; signature, stamp the servant; return the customs.

The case of the test results do not match, then depending on the particular case, the Bureau of customs gate guide customs people adjust, supplement or processed according to current rules.

For the case of expiry of the validity of the electronic customs declaration, customs Bureau gate asking customs to customs Sub-Department where the electronic declaration register to check canceling declarations.

Article 19. Provisions on transfer of Gate 1. The goods move the gate a) merchandise exports turning gate is goods are subject to customs inspection and monitoring, are shipped from locations outside the customs, commodities inspection locations inland to the gate. Export goods of own processing and exporting enterprises (here abbreviated to DNCX) is transferred from the DNCX gate to the gate, to bonded, to other DNCX;

b) goods moved the gate is the imported goods are subject to customs inspection and monitoring, are transported from the entry gate to the Customs locations outside the gate, check the location of goods in inland;

c) imported goods are turning the gate include: c1) equipment, machines, and materials to build the plant, the building was moved about gate check domestic cargo is construction or the repository of works;

C2) of raw materials, materials, components, machinery, equipment, spare parts production switched gate on locations outside the customs, commodities inspection locations are factory, where production companies;

C3) goods imported by many shippers have shared a single transport is turn the gate on location to check focus, gathering retail stations in the hinterland;

C4) of goods temporarily imported for exhibition, the fair was moved from the entry gate gate of the venue for the fair, the exhibition;

C5) raw materials, materials, machinery, equipment for production, processing of export processing business, the business of getting work for foreign traders and raw materials imported to manufacture exported goods are turning gate from bonded warehouse of the Customs Bureau in addition to the gate where the business register as customs procedures as prescribed by law;

C6) of the goods is the Office equipment service for the main business activity (tables, chairs, cabinets and office stationery ...) if compilation container with imported raw materials for export production, processing, are turning the gate of the Customs Bureau in addition to the gate where the business register as customs procedures as prescribed by law;

C7) goods imported have tracked inland port destination port records (English is the Inland Clearance Depot, abbreviated to ICD):


c 7.1) import goods have tracked inland port destination port records (ICD) not move the gate about the places of customs procedures, the reality check of the goods outside the gate. Except in the case of other provisions of the Prime Minister;

7.2 c) with respect to goods imported by DNCX; raw materials, materials, machinery, equipment imported to serve the production of export goods or performing the contract work has maximum single recording port is ICD, business transfer gate from the ICD on Customs DNCX management, the Bureau of customs where the import declarations registered export production where the contract notice business offshoring to continue customs procedures. For goods subject to fact check, if the proposed business reality check right at the Customs Bureau ICD ICD conducts inspection of goods according to the recommendations of the Bureau of customs DNCX management, the Bureau of customs where the import declarations registered export production where the business contract announcements.

C8) imported goods of DNCX was transferred from the gate input gate, from the bonded warehouse, from other DNCX on DNCX;

C9) goods moving other gate under the provisions of the law.

d) imported goods are shipped in gate c1, c2, c3, point point point point and c4 c9 clause 1 of this article to make the electronic customs procedures at the Customs Bureau in the Department of customs, the city managed to transfer cargo locations stated specifically in the above mentioned points.

2. Bureau of customs gate perform a reality check the cargo in the case: a) the case of the mark infringed the customs legislation or ensuring the management of customs. Bureau Chief of Bureau of customs gate decided to form the actual test, the level of goods;

b) goods imported in an gate but was transferred in accordance with the specialized management organs have to fact check at the gate to enter;

c) according to the recommendations of the Bureau of customs where the register of electronic customs declarations;

d) test results in point a, point b, point c, paragraph 2 of this Article are updated on the system for electronic data processing or customs notice in writing to the Customs Sub-Department where the registered e-customs declaration in the case not connected with the system of electronic data processing customs.

3. Registration, decided to move the cargo gate export, import a) subscription content transfer gate for merchandise exports, imports are made when opening the electronic customs declarations for export and import goods.

b) decided to allow turning gate (including location, time) or not allowed to be expressed in "reporting instructions for electronic customs procedures" on the system and is shown on the electronic customs declaration in. ..

4. Monitor exports, imports moved the gate a) export and import of goods when procedures are free of customs checks goods actually not sealed the customs;

b) for goods exported, imported when the customs procedures in an have to fact check: b1) Must be contained in a container, or in the types of vehicles that meet the requirements of Customs sealing;

B2) The shipment is small, odd if not contained in the container or contained in a means of transport does not meet the requirements for the implementation of Customs sealing sealing each shipment;

B3) The imports of small, travellers in the import declarations are different but the same recommended moving the gate of a location shall be transported in a container/transportation if it meets the conditions: owners have suggested text and container/transportation to meet Customs sealed;

B4) where export goods, imported moving gate contained in the container, barrel, event or contained in means of transport could not seal the Customs shall handle as follows: b 4.1) Makes customs procedures at the Customs Bureau, or;

b 4.2) the Customs gate reality check of the goods according to the Customs Agency's proposal beyond the gate.

5. Customs People use electronic customs declarations in were the customs allows gate to testify from shipping goods on the way. The Customs is responsible for preserving the status quo of the goods, the Customs seal, seal carrier and the right routes, location, time, Gate as signed. Produce and submit the record of customs and cargo transfer gate at customs Sub-Department where every move the gate to the prescribed procedures.

Article 20. The basis for determining the commodity exported 1. For goods exported by sea gate (including the row over CFS), inland waterways is the export goods declaration has been confirmed through the confirmation of customs surveillance tracking, queue up vehicles.

2. For goods exported through the gate road, rail is the export goods declaration has been confirmed through the confirmation of customs supervision, certificate from the transport determines the row has lined up transportation.

3. For goods exported through Gates, road transport, ports, river transport, goods for supply, exiting aircraft or export goods to be shipped along with the passengers exit through the gate (no invoices) is the Declaration of the goods for export has been confirmed through the confirmation of customs supervision.

4. For goods from inland sold tax-free zone is the export goods declaration has been confirmed through the confirmation of customs supervision.

5. For goods of export DNCX export abroad, put into bonded or sale, with machining, with other DNCX.

a) cargo of DNCX offshore exports, exports brought in bonded follow the paragraph 1, paragraph 2, paragraph 3 of this article;

b DNCX's purchase and sale of goods), with domestic manufacturing; This DNCX's merchandise sales, with other DNCX machining together or not together in export processing zones: b1) case in DNCX where the export and import of goods no customs surveillance disposition or circumstances of this DNCX other DNCX for export in export processing zones, the basis for determining the export cargo is the cargo declaration export has been confirmed;

B2) case in DNCX where the export and import of goods have arranged customs supervision, the basis for determining the export cargo is cargo declarations have been confirmed and certified by customs surveillance.

6. With regard to the export of goods in the export declaration is in place has been confirmed.

Chapter III RULES on CUSTOMS PROCEDURES for EXPORT and import of GOODS UNDER a CONTRACT of SALE OF GOODS article 21. The electronic customs declaration for goods exports, imports under a contract of sale of goods customs procedures for export and import of goods under a contract of sale is made as general provisions on electronic customs procedures for export and import goods in chapter II of this circular.

Article 22. E-customs record for goods exports, imports under a contract of sale of goods The documents in the record electronic customs for goods exports, imports under a contract of sale of goods follow the instructions in article 11 circular No. 194/2009/TT-BTC on 06 December 2010 of the Ministry of finance.

The case of the customs required, filed documents in paper records for electronic customs or export process, filed documents in paper records for electronic customs along goods for inspection before allowing customs clearance of the goods, the certificate from the customs records in the electronic filing/presented to the customs authority must be a certificate from the paper or paper documents converted from electronic vouchers.

Chapter IV CUSTOMS PROCEDURES for GOODS PROCESSING for FOREIGN TRADERS to article 23. General provisions 1. Policy, management regimes, the paper records to submit/present when required by Customs for goods for foreign traders machining is done uniformly in accordance with circular No. 117/2009/TT-BTC on 15/8/2011 Ministry of Finance's Guide to customs procedures for goods processed with foreign traders (hereinafter referred to as the circular No. 117/2009/TT-BTC).

2. electronic customs procedures for goods processing for foreign traders made herewith.

3. electronic voucher specimens in implementation as specified in circular No. 117/2009/TT-BTC. Electronic customs declarations in the private affairs of transition in machining (model HQ/2012-TKĐTGGCCT) and the electronic customs declaration received transition in machining (model HQ/2012-TKĐTNGCCT) are made according to the model specified in this circular.

Article 24. The notification procedure, modify the contract, contract machining Appendix 1. The notification procedure of contract work-a) customs duties: a1) The Customs created information on outsourcing contracts and other information about the category, norms, licenses (if any) in accordance with the criteria prescribed standard format, and sent to Customs through the system of electronic data processing of customs;

A2) receiving feedback, and follow the instructions of the Customs authorities in the form of notification of processing: a 2.1) for outsourcing contract is rejected, the amendment, additional information on outsourcing contracts at the request of the Customs authorities;

a 2.2) for outsourcing contracts are accepting registration on the basis of electronic customs information the Customs base contract has been accepted to perform the registration procedure for import, export;

a 2.3) for customs inspection request paper records or check production facilities before signing the contract the processing customs filed/produce the records according to the rules.

b) duties of the Customs Agency: b1) the Customs receipt, check, register the contract processing and feedback information on the test results for the customs system customs data processing electronics.

Genus customs Bureau Chief decided to check records, check production base.

B2) deadline outsourcing contract:


Made according to the provisions in clause 2 article 7 circular No. 117/2009/TT-BTC on August 15, 2010 Ministry of Finance's Guide to customs procedures for goods processed with foreign traders.

2. reporting Appendix a) machining types Appendix joined publicly to the customs include: a1) Group Appendix modification of the contract: a 1.1) Addendum this page general information (in addition to the information on the list attached to the contract);

a 1.2) cancel the contract addendum.

A2) supplementary list Appendix Group: a 2.1) category supplements, supplies and materials;

a 2.2 additional product categories) exports;

a 2.3) temporary equipment catalog supplements to serve;

a 2.4) catalogue supplement import template.

the Group revised Annex A3) category: a 3.1) code modifications (raw materials, imported materials; exports; temporary equipment import; imported samples);

a 3.2) modification unit (raw materials, imported materials; exports; temporary equipment import; imported samples).

b) customs duties: b1) after the announcement of the contract prior to the expiration of the contract, the customs must generate information according to the criteria of the information specified in annex form and sent to Customs through the system of electronic data processing of customs;

B2) receive feedback from customs;

B3) Filed/to produce records, documents related to the amendments, additional outsourcing contract when the Customs requirements.

c) duties of Customs: do the registration contract machining.

3. Amendments, supplements/contract outsourcing contracts Appendix a) amended and supplemented on the basis of the text of the agreement with partner merchants hired: a1) for the General information of the contract/contract Addendum: the amendments and supplements made from when notice of contract/addendum to the contract before the expiration of the contract/addendum to contract offshoring;

A2) for other information General information/contract outsourcing contract Addendum: the amendments, supplements are made through the Appendix before doing the import or export procedure related to the amendments and supplements;

A3) cases detected errors in the declarations/contract Appendix in addition to the time specified above, the customs are allowed to modify the content opened if base and was Bureau Chief of Bureau of customs where the acceptance contract management;

A4) revision, additional contract/addendum to contract as the contract notice procedure, annex.

b) modified, supplemented by a customs declaration or confusion in the service of the management requirements of Customs: b1) after the announcement of the contract prior to the expiration of the contract, the Customs created information and publicity according to the criteria and standard format information specified in the annex;

B2) The Customs shall produce the documents relevant to the content of the amendment when the Customs requirements;

B3) additional amendments procedure done similar notifications procedures Appendix work prescribed in clause 2 of this Thing.

Article 25. Customs procedures for raw materials, materials processing 1. For the raw materials processed by outsourcing rental party offers a) customs when importing raw materials, materials processing by outsourcing rental party offers from abroad to follow guide on customs procedures for goods imported under the purchase contract provided for in chapter II and chapter III of this circular , but does not make the tax declaration;

b) Customs procedures for raw materials, materials processing by outsourcing rental party provided in the form of export and import in place then follow regulations on customs procedures for export and import cargo in place provisions in Article 47 of this circular;

c) sampling of raw materials, supplies and tools follow the instructions in article 14 of this circular.

2. for raw materials due to the receiving party supply order processing for contract work-a) for cases of raw materials supplying do party work-self produced or purchased in Vietnam market: a1) when materials, supplies to provide for contract processing customs people aren't doing customs procedures but must be mutually agreed the name, size, number of contract/addendum to contract work and upon the export of the products, the Customs have the free machining materials supply according to the criteria of the information specified in the form of raw materials supply order processing;

A2) for the raw materials, materials, supply order from the source due to the receiving party the free machining manufacture or buy at the Vietnam market has a tax upon the export of the products, the Customs make record, export tax (if any) on Appendix customs declaration of export electron.

b) for raw materials due to the receiving party directly machining purchased from abroad to provide for contract work: be imported according to the type of supply order processing input. The import procedure follow the customs procedures for goods imported under the purchase contract provided for in chapter II and chapter III of this circular, but does not make the tax declaration.

Article 26. Customs procedures for importing equipment, machinery for executing the contract machining and machinery, equipment rent, borrow to service offshoring according to type of temporary import-re-export shall make customs procedures at the Customs processing and contract management as export goods imports under the purchase contract provided for in chapter III of this circular.

Article 27. The notification procedure, adjust the level of 1. The notification procedure the norm a) customs duties: a1) Create information on norms according to the criteria and standard format specified in the quota template reality of outsourcing or product model information on the actual limit for raw materials directly engage in export products are separated from the original material (the raw material component) and sent to the body Customs data processing system for electronic customs;

A2) receiving feedback, and follow the instructions of the Customs authorities in the form of notification of processing: a 2.1) for the accepted norms of registration on the basis of electronic customs information the customs quota base has been accepted to register to perform export procedures Customs people, just submit the table of norms in the customs officials to confirm when the Customs requirement;

a 2.2) where the requested customs authority, the customs declaration filed/produce the record for inspection include: a 2.2.1) outsourcing norms in Table form: submit registration Table 2 originals;

a 2.2.2) A explanation of the basis of calculation methods, norms of code attached to a document technical design of the product (such as sitemaps cut for garment): submit 1 copy.

a 2.3) where the Customs requires a fact check then the customs quota: a 2.3.1) applicants as defined in point a of this paragraph 1 2.2;

a 2.3.2) to produce books, documents relevant to the determination of the norm of product of registered enterprises;

a 2.3.3) produce the products to the test.

b) duties of the Customs Agency: b1) the Customs receipt, check, register the norm and feedback information on the test results for the person to Customs through the system of electronic data processing of customs;

B2) leader of the Bureau of customs where the outsourcing contract management decided the test profile and fact check the norm;

B3) where there to check the quota (including checking profiles and fact check the norm), the customs officials checking level of registration, updated test results on the system for electronic data processing and validation on the norms in the customs declaration filed;

B4) deadline: b 4.1) where the norm is not yet valid or accepted norms on the basis of the information the norm then feedback information for customs at the latest 2 working hours since receiving;

b 4.2) the case must check the paper profile: slow for 8 hours of work since the Customs filing complete, valid, complete the customs procedures of test norms.

The case of a contract/contract addendum has many code should check the norms, in 8 working hours can not check out then be extended to the next working day but time lasted no more than 12 hours of work since the start of the test.

4.3 b) for the actual test cases before the limit accepted norms: b 4.3.1) Slow for 5 working days since submission merchants full, valid, the Customs Authority conducted complete fact check level and complete the registration norms;

b 4.3.2) for the case of traders have production facilities in the province, with other cities where the quota message then the slowest is 8 working days from when the Customs filing complete, valid, the Customs authorities conduct complete fact check level and complete the registration quota.

2. the adjustment procedure: perform similar procedures to announce and norms stipulated in paragraph 1 of this article.

Article 28. Customs procedures for export of products manufactured abroad 1. Customs procedures for export of products manufactured abroad follow regulations on customs procedures for goods export purchasing contract provided for in chapter III of this circular. In addition, to make more: a) for Customs: a1) Created the information according to the criteria and formats specified in the form of raw materials supply automatic machining (purchased in the country or imported). Export tax (if any) for materials, supplies and purchased in Vietnam to offer outsourcing contracts on the export declaration Appendix if the export manufacturing products that use raw materials, supplies party supply order processing receipt and sent to Customs through the system of electronic data processing of customs;

A2) information to customs if outsourcing products were exported to third parties according to the specified notification;


A3) present patterns of raw materials (for the case of sampling) for export shipments in an have to fact check.

b) for Customs: the customs officer checks the actual sample collation to save raw materials, with raw materials constitutes on the product, a norm (due to the Customs office where the registration confirmation limit) with actual product exports.

2. Customs procedures for export processing shipments move gate follow the customs procedures for goods transfer gate specified in article 19 of this circular.         

3. the customs formalities for export have been machining product back for repair, follow the instructions in article 48 of this circular.

Article 29. Product delivery procedure transfer machining 1. General provisions a) on the basis of the text specified by the lessees machining, machining product delivery merchants forward (right side) and traders receive transitional machining product (right) organized the delivery of, the goods receipt as defined in paragraph 2 below;

b) time of delivery-party customs formalities delivery product fabrication in the transition period of the contract work delivered and not exceeding 15 days from the receiving Party completed the Customs receive transitional machining products. Party time as Customs receive transfer machining products must be in the duration of his contract and not more than 15 days from the invoice issuance date indicated on the invoice value or export Bill of Party Affairs. So do customs term stated on the record-setting offense to handle prescribed and resuming customs procedures.

2. Customs procedures a) responsible Party: a1) Delivered products and original invoice value or export bills (if any) for the receiving Party;

A2) after receiving the electronic customs declaration received transfer machining completed customs from the receiving Party, party affairs created the information related to the delivery of the work forward under the criterion, the standard format of delivery declarations of processing forward on the electronic customs declaration system and implementation of the electronic customs procedures are similar for machining product export.

The customs records must submit/present when required by Customs authorities include: a 2.1) electronic customs declaration processing interface forwards the print version, model HQ/2012-TKĐTGGCCT: filed 2 originals;

a 2.2) e-customs declaration received a transition in machining (from right): 01 main;

a 2.3) text to specify delivery: submit 1 copy, produce 1 a main;

a 2.4) output: Vote filed 1 snapshot, to produce 1 a.

b) responsible party: b1) get the products and records from the Party Affairs;

B2) collect related information transfer machining according to these criteria, the standard format of the import declarations work-transition on the electronic customs system and implementation of the electronic customs procedures are similar for imported raw materials due to outsourcing rental party offers from abroad.

The customs records must submit/present when required by the customs include: 2.1 b) electronic customs declaration received transfer machining of printed sample HQ/2012-TKĐTNGCCT: filed 2 originals;

b 2.2) the invoice value or export invoice: 1 a shoot and produce 1 a main;

b 2.3) present the transfer machining product model;

b 2.4) produce goods or books, documents relating to the goods receipt.

B3) once done customs transfer machining products received, the receiving Party moved to the delivery of electronic customs declarations 1st receive transitional work completed customs procedures to make the base implementation of the procedure of delivery of the product. (1 a taken in the case of certified declarations adopted by customs or the original Parties signed, the sign of the receiving Party in case no declaration of customs clearance confirmation party).

c) responsible party: c1) Customs make customs procedures as for raw materials, imported by the lessees to provide outsourcing from overseas;

C2) right customs check only the fact of goods when there are questionable traders delivery not on declaration work forward; the case of traders have put goods into production, then check out the books and vouchers relating to the order of traders;

C3) sample, sealed samples according to regulations.

d) responsibility of Customs Affairs of party: d1) implementation of electronic customs procedures as for export processing products;

D2) side of the Customs Affairs does not make reality check.

3. procedure for delivery of raw materials, materials, machinery and equipment for rent borrow during implementation of the contract work to other machining contract as directed by the partners hired work be done similar to the procedure of delivery of products machined transition provisions in clause 2 of this , but do not require the enterprise to produce value-added invoices.

Article 30. Customs procedures for processing product used to pay wages or internal consumption 1. Customs made in the form of export and import in place are stipulated in article 47 of this circular.

For machining products used for the payment of the purchase contract shall be replaced with the text agreed between the party and the receiving party rental of processing of the payment of fair processing products.

2. where the traders receive outsourcing for foreign traders and import business in place then machining product of this business to do all procedures for export and import procedures in place work-product.

Article 31. Liquidity contract procedures of processing 1. And send the requested liquidity traders taking public, send the requested liquidity according to the criteria and standard format specified in payment processing request form to the Customs Bureau to manage outsourcing contracts through the system of electronic data processing of customs; including content toward processed for materials, supplies and excess; machinery, equipment temporarily imported; scrap, scrap (if available).

2. Receiving, checking, comparing liquidity profile customs where contract management outsource receiving, checking, collated information relating to liquidity requirements on data processing system of electronic customs.

a) for traders meet the criteria determining the Executive traders good customs legislation to classify liquidity profile as defined in point a of paragraph 3 article 21 circular No. 117/2009/TT-BTC: a1) if the appropriate test results, the acceptance notification feedback results liquidity according to the machining notice form the customs;

A2) If the test results do not match the requirements of traders filing paper liquidity in accordance to check the details; feedback information, stating the reason for the Customs according to the notification form.

b) for traders who do not meet the criteria for determining the Executive traders good customs legislation to classify liquidity profile Executive traders or good customs legislation but the signs in question or with respect to the test cases that the probability of 5% of the contract's Outsourcing Executive traders good customs legislation to assess its compliance with the laws of the then after traders examined, collated information liquidity requirements on data processing systems, electronic customs, customs requires the filing of prescribed liquidity to examine in detail the profile and feedback information, stating the reason for the Customs according to the notification form.

3. The time limit for receiving, checking, for liquidity profile projection a) with respect to the case in an examined, collated information relating to liquidity requirements on data processing system of electronic customs: the slowest 7 working days from receipt of the request the liquidity of the customs Customs officials, completed the inspection, collated information relating to liquidity requirements.

b) for cases in an inspection against details liquidity profile due to the customs declaration filed: slow for 30 days from the date of filing traders complete liquidity, to be valid, the customs officer completes the reception, check the details, compare liquidity profile.

4. The time limit for making customs procedures for residual material; machinery, equipment temporarily imported; scrap, scrap the latest 30 days from the date of completion of the customs check, profile projector for liquidity, traders make customs procedures to solve whole number redundant materials; machinery, equipment temporarily imported; scrap, scrap, scrap (if available).

After complete resolution of raw materials, materials, excess; machinery, equipment temporarily imported; scrap, scrap, scrap, traders must have written notice with the relevant documents submitted to the customs authority to confirm completion of liquidity.

5. Confirm complete liquidity procedure a) case of contract/contract addendum with no raw materials, supplies and excess; machinery, equipment rent, borrow; scrap, scrap: slow for 1 working day after completion of the test, reference, Bureau leaders confirm complete liquidity procedure on the system handles electronic data and confirm on the record liquidity in case of check payment records.

b) case/contract outsourcing contract addendum have the raw materials, materials, excess; machinery, equipment rent, borrow; scrap, scrap: slow for 3 working days after receiving the text message had finished customs procedures for raw materials, supplies and excess; machinery, equipment rent, borrow; scrap, scrap, scrap, led Bureau confirmed complete appeals account on the system handles electronic data and confirm on the record liquidity in case of check payment records.

Article 32. Customs processing of raw materials, materials, excess; scrap, scrap, scrap, machinery, equipment rent, borrow


According to the agreement in the contract and the provisions of the law, the Customs decide the method of processing the raw materials, scrap, surplus material, scrap, machinery, equipment for rent borrow according to the following forms: 1. Sell in Vietnam market: customs procedures follow the export method import in place provisions in Article 47 of this circular.

2. Export charged abroad: export Customs charged materials, excess supplies, scrap, scrap metal products; machines, equipment for rent borrow abroad as for export shipments according to the purchase contract provided for in chapter III of this circular. The customs officer checks the fact the goods must match the export raw materials charged with saving the material retrieved when imported; reference types, signed the code of machinery and equipment recorded on the temporary import declaration or declarations forward closest to re-export equipment.

3. Switch to perform other processing contract in Vietnam: customs transfers materials, excess supplies, machinery, equipment and other manufacturing contract to implement as customs procedures and delivery of product transfer machining instructions in article 29 of this circular.

4. Customs presentation, donation of machinery, equipment rent, borrow; raw materials, supplies and excess; scrap, scrap metal products; procedure for destruction of wastes, in Vietnam and the procedure for the processing of raw materials, excess supplies by the free traders offer in the form of imports from foreign countries according to the type of work: follow the provisions in point d, point 2 and clause 3 clause DD 23 117/circular 2011/TT-BTC.

Chapter V CUSTOMS PROCEDURES for RAW materials IMPORTED to PRODUCE GOODS for EXPORT to article 33. Raw materials, materials imported to produce goods for export; export products according to the type of export production; Customs procedures for import of raw materials, materials 1. Raw materials imported for the production of export goods made under article 30 circular 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance, export products according to the type of export production (hereinafter referred to as the SXXK) made under article 31 circular 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance.

2. The customs registration of raw materials import SXXK as item 2 Article 32 circular 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance.

a) registration of raw material, imported materials: a1) customs duties: a 1.1) full of the content in accordance with the criteria and standard format at the registration Table of raw materials, materials, import and send information to Customs through the system of electronic data processing of customs;

a 1.2) get feedback to accept or reject the registration and make amends and supplements the information according to the instructions of the Customs authorities.

A2) the responsibility of the Customs Office: receiving, inspection, registration and feedback information for customs within 2 working hours since getting the raw registration Table, imported on the system.

b) amend the list of materials, materials: b1) the revised information materials, imported materials is done before the first shipment imported;

B2) revision material, imported materials is done as registration materials, supplies.

3. Customs procedures for importing raw materials, customs import raw materials under the category of raw materials, imported materials have registered as customs imports of goods under a contract of sale, the provisions of chapter III of this circular at the Customs office where the registration material category imported supplies.

Article 34. The notification procedure, adjust the level of raw materials and export product registration 1. The announcement, adjusted norms and export product registration made at the Bureau of customs procedures for imports of raw materials.

2. the notification procedure, adjust the level of raw materials made similar instructions for exporting machining in article 27 of this circular.

3. Information on the export product in the table to announce the norm when a customs quota message is automatically updated in the data processing system for electronic customs, the customs declaration does not have to register the product for export.

4. where imports of raw materials for the manufacture of the goods consumed in the country, then find export markets and raw materials put into the production of export goods, before exporting the products to customs to register the list of raw materials, materials and announcements , adjust the prescribed norms.

Article 35. Customs procedures for export of products 1. Location of product export procedures follow the provisions in clause 1 Article 34 the circular 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance.

2. Customs procedures for export of products made as customs procedures for export of the goods under the contract of sale, the provisions of chapter III of this circular.

For export shipments in an have to fact check, the customs must present the form stored in the case of sampling material, imported.

The customs officer checks the fact the goods must match the form with the raw materials on the product; against the norm of raw materials, materials with actual product exports. Case patterns don't match the export products, the customs officer must take the form of export products to referendum examiner. While waiting for the results of the assessment, the customs continue to make customs procedures for export of the goods.

When do the customs procedures for export products, if the Customs have to use imported raw materials, according to the contract of sale of goods to produce export products and demand reimbursement for the amount of raw materials, supplies, information must follow the standard format in the table of materials imported supplies, under a contract of sale of goods.

3. where the Customs implementing customs procedures for export products at other customs Bureau Bureau of customs import declarations registered place of raw material for the production of export or the customs import raw materials to produce other export the customs export then products before liquidity : a) the Customs and import of raw materials, materials, send this Declaration to the information system of electronic data processing of customs;

b) Bureau of customs procedures for importing raw materials, update this Declaration on the system.

Article 36. Liquidity of the import declaration 1. Procedure of import declaration payment made at the Bureau of customs procedures for imports of raw materials.

2. The principle of liquidity a) all raw materials, imported materials according to type of produce for export must be liquidity;

b) Customs People opt the import declarations, export declarations to include liquidity but must match inventory accounting methods of the business and ensure raw materials, imported materials must have prior export products.

The case of raw materials, materials in the import declarations are selected for liquidity is not yet put into the production of export goods should not yet be liquidity, the customs people have material information has not yet taken on the liquidity in accordance with the criteria and standard format specified in lists of raw materials not in liquidity.

c) export declarations, import brought in to ensure liquidity was the customs clearance decision and there were goods export, import.

d) import declarations can be liquidity many times. One export declaration only be liquidity.

Cases of export products that use raw materials of import declarations according to the purchase contract registered at another Customs Bureau a export declarations can be partial liquidity.

3. electronic liquidity profile a) General information liquidity proposals;

b) list of import declaration payment (including the import declaration under a contract for the sale of goods are concerned);

c) list of export declarations liquidity (including the export declarations according to the type of machining, the declaration according to the type of rebirth and the export declaration registration in places other procedures);

d) explanatory information detailing the amount of raw material, materials imported in the import declaration put on the liquidity used in the the purpose here (if any): d1) lists the raw materials, imported materials not in liquidity (in the case of business use only a part of raw materials materials, to produce that does not use the entire raw material, materials on the Declaration of import, then use the raw materials of the next import declarations to liquidity);

D2) lists of materials, materials for export through the product according to the contract;

D3) lists the raw materials, materials and re-export;

D4) lists of materials, materials do not export please pay tax to the budget (including raw materials, suggested the move type, destruction, offering ...).

4. Receiving check liquidity profile, a) the liability of the Customs: a1) full of the content in accordance with the criteria and standard format in electronic liquidity profile and send information to Customs through the system of electronic data processing;

A2) get feedback to accept or reject the registration and make amends and supplements the information according to the instructions of the Customs authorities.

b) the responsibility of the Customs Agency: b1) receiving electronic liquidity profiles;

B2) exercise control, liquidity and data collation of feedback information liquidity results for the customs within 7 working days from receipt of payment requests on the system.

Case of liquidity results are not accepted, the customs officer information feedback refused, stating the reasons for the proposed conduct or following Customs inspection when necessary.

The case accepted liquidity results then the Customs and the Bureau of customs tax refund procedure, do not collect taxes according to the instructions in paragraph 5 of this Article.


5. Record the tax refund procedure, do not collect taxes made under article 10, article 18, article 118, 127, 128, 129, 130 Articles, Articles 131 and 132 circular Thing item 2 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance.

The following expression patterns in private made herewith: a) lists the export declaration put on liquidity: the customs declaration is not filed, use the list of export declarations liquidity (specified in point c of paragraph 3 of this article) on the system of the electronic data processing of customs;

b) aggregate reports-export import-raw materials exist: follow the form 13 Appendix III attached to this circular;

c) report charging tax on raw materials import: follow the model 14 in Appendix III attached to this circular.

6. Bureau of customs procedures the liquidity made the reception profile liquidity, tax refund, tax collectors handle no liquidity profile, tax refund, tax processing, no breach of legal regulations (if any).

7. where the goods are imported raw materials to produce export goods but not put into production and export business, suggested domestic consumption, the text must be submitted to customs Sub-Department where the procedures for transfer of domestic consumption and liquidity on the basis of import declarations No new declaration register, which just opened and the import tax, special consumption tax (if any), value added tax (if any), the environmental protection tax (if any) prescribed. Tax deadlines, late tax penalties to follow existing regulations.

8. Customs when conducting liquidity are stamped "has liquidity" on a key export declaration the Customs store; for raw materials, imported materials have the tax rate is 0%, then stamped "has liquidity" to the original import declaration the customs.

The case of partial liquidity to established Annex specify content has liquidity (import declarations, materials, taxes, ...) to make the base for the liquidity of the next section.

Article 37. Procedures for cases of product were sold to other businesses to directly export 1. The customs import raw materials for the production of export products made of imported, notification procedures and norms, liquidity under the provisions of this circular.

2. The customs export directly products product export procedures as prescribed in this circular. Export declarations registered by SXXK; on the export declaration stating "products are manufactured from raw materials imported for the production of export goods" and write the name of the business of selling the products in the "other notes" on the electronic customs declarations.

Chapter VI CUSTOMS PROCEDURES for EXPORT and import GOODS of EXPORT PROCESSING ENTERPRISES in Article 38. General principles 1. Customs procedures for export and import goods of export processing businesses specified in this circular is applicable for DNCX in export processing zones and export processing zones outside the DNCX.

2. Export and import of DNCX is managed according to the purpose of use and import source a) according to the purpose of use: a1) for goods exports, imports of DNCX according to the purpose of use is produced (including DNCX cases received for processing abroad import and export, spot), fixed assets investment, consumer shall DNCX the customs procedures as specified in this chapter and made the report of goods under export-import-mode exist.

Imports registered under the purpose of use would then export must also balance according to the purpose of use.

The management of the goods according to the purpose of use is production, investment, consumption was DNCX self-determination and declarations when signing up for a category of goods imported and exported goods category. DNCX purpose to use uniform from when you signed the list of goods imported, exported goods catalog, sign the Declaration and import, export declaration, declare the import and export declarations, the repository until the liquidity.

A2) for goods exports, imports of DNCX (including the media containing the goods according to the rotation method; the cargo is construction material taken from the domestic market into the tax-free for the construction, repair and maintenance of the technical infrastructure, social infrastructure in the urban tax-free) according to the purpose of use other than the purposes specified in point A1 account 2 this is not done, according to the export-import mode-fact provisions exist in this chapter, when the export, import and customs procedures DNCX are managed by the corresponding type specified in the other chapters of this circular, circular No. 194/2009/TT-BTC on 06/12/2010; Circular No. 11/2012/TT-BTC on 04/2/2012 and other related documents of the Ministry of finance.

The case of DNCX goods machining with inland, DNCX not make customs procedures, local business customs procedures for goods.

b), according to the source of imports: goods exports, imports are categorized define as follows: b1) import-export goods with foreign buying and selling, with foreign outsourcing; the sale, processing between the DNCX together; import with the bonded warehouse;

B2) of imported goods with domestic include: buying and selling, with machining.

3. Goods moved between DNCX and DNCX branch of the inland Customs do not. Before rotation DNCX to inform the customs authority where DNCX the following content management: goods rotation, unit, quantity, location, moved away, moved to locations, merchandise import sources (if the goods are raw materials, machinery and equipment imports should detail according to the import declaration) the expected time, rotated and must have the vote internal transport cum warehouse export attachment internal movement Order as prescribed in point 2.6 Appendix 4 attached to the circular 153/2009/TT-BTC.

Private goods rotation between the DNCX and the DNCX branch of the inland to domestic consumption (unless rotated goods imported to perform the import rights, the right of distribution of DNCX has been adopted): DNCX and the Inland branch should do customs procedures as instructed in point a paragraph 4 to article 42 of this circular and made of tax policy under the rules.

4. Imported goods of DNCX according to the purpose of use is the consumer, is managed as follows: a) consumer goods to cater to the Executive Office and the officer's activities, workers employed in the enterprise including: stationery, food, food (including labor protection : pants, shirt, hat, shoes, boots, gloves) is imported from the Inland DNCX selected make or don't make customs procedures for goods, if imported from foreign sources, the DNCX must do the prescribed customs formalities;

b) serves the consumer (for example, fabric, paper to wipe the machinery, petroleum equipment; to run generator) or consumer service for production operations but not built according to the norm of product (for example, cleaning Oils stereotypes; labor protection gloves; paintbrushes marking faulty products; plastic to wrap the package against the dust factory) it must Customs procedures according to regulations.

B1) The delineation is consumer goods factory service, does not satisfy the conditions of fixed assets, according to the Vietnam accounting standards;

B2) The delineation is consumer goods serve for production operations but not built according the norm product, do businesses determine and declare when signing up for a category of goods imported.

c) output report mode, enter the repository for consumer goods did customs when importing into DNCX made a report a month.

Monthly, from September 1st to 10th of the following month, DNCX information to import goods prior to their consumption, data processing systems, electronic customs.

C1) enterprise reporting and accountability before the law about the content of the Declaration to the Customs authorities. The customs check only vouchers, bookkeeping or fact check the merchandise inventory in the business when there is suspicion or following Customs inspection plan;

C2) When output report consumer, business to consumer and export information according to the purpose of serving the consumer or consumption but switched to use inventory in another State (fixed assets, production).

5. business information content to declare to the customs authority must match the content of the actual track data and bookkeeping at enterprises, including: a) the list of goods imported, exported goods to register with the customs must fit in the management data warehouse of the enterprise on the commodity symbol code , categories, unit;

b) consumption of materials to inform the Customs authorities must be consistent with the actual level of production at enterprises;

c) export/import on export declarations, declarations of imported goods must match the items on the warehouse entry, votes votes in Enterprise output of goods sign code, type, unit, quantity;

d) merchandise inventory fact DNCX when liquidity with the customs authority must match the inventory goods according to bookkeeping at enterprises and "General goods-export-exist" track at the customs in the same reporting period.

6. Processed when incurred discrepancies between declared on declarations, documents with practical warehousing, export the repository: a) case before entering the warehouse, the warehouse and the time allowed to publicly revise, supplement the Customs electronic records according to the rules, if any deviation on the name row, type , quantity, unit of goods between warehouses, import-export warehouse fact with content on the Declaration, certificate from the business must declare additional amendments as revised declaration, additional customs records;


b) case after entering the depot, warehouse and production beyond the time allowed to publicly revise, Supplement e-customs records as specified, false detection business and declare the interpretation facility, Customs will accept review for each case: b1) for the amount of DNCX explanatory information, in accordance with the criteria and standard format according to the award announcement form the actual disparity in order to declare to the Customs authorities;

B2) for the other indicators, business process modification, supplements such as opening additional amendments customs records.

7. customs supervision inspection for imported goods, the export of DNCX are based on tracking data import-export-exists on the system for electronic data processing of customs with the import-export report-survive the reality of business and basis of the import declarations, export declarations had finished customs procedures warehousing votes, votes, output norms, vouchers and bookkeeping.

The direct monitoring at ports in and out of export processing zones, DNCX when necessary according to the decision of the Director of the Customs Bureau, city.

8. DNCX is the competent State agencies licensed to make the right to export, the import rights, the right to distribute the goods then make customs procedures under the rules for the contract of sale.

With respect to goods imported under this type, DNCX done reporting export goods, imported in the period to report import-inventory with the Customs DNCX management according to the provisions of point b Article 10, clause 44 circular No. 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance.

9. Taxes applicable to the goods export, import of DNCX follow the provisions in the current tax law.

10. Before implementing e-customs procedures and the report by the export-import mode-fact provisions exist in this chapter, DNCX conducted the liquidity for property, goods, merchandise inventory is also defined as bookkeeping of DNCX and liquidity report the goods exist to the customs authority.

-Sample liquidity report inventory according the books use the form 10/HSTK-CX (import-export report-exist import raw materials) attached to annex VI Circular No. 194/2009/TT-BTC.

-Inventory report Model reality according to bookkeeping at DNCX using model number 18 Appendix III attached to this circular.

a) customs check and determine the amount of the goods exist as follows: a1) where the amount of inventory goods according to the Customs Agency's books and the number of actual inventory goods according to the bookkeeping of equal DNCX: take inventory quantity according to the Customs Agency's books as a base to move early to survive;

A2) where the amount of inventory goods according to the Customs Agency's books and the number of actual inventory goods according to the bookkeeping of the DNCX are not equal: on the basis of the explanation of DNCX, customs officer suggest tax processing, sanctioning administrative violations (if available) according to existing policy the Bureau Chief, approval and notification to DNCX know the result handle. After processing is finished, taking the number of goods in inventory under the bookkeeping practice of DNCX as a base to move early to survive.

b) after the results of the Customs processing of goods quantity exists DNCX conversion character, final goods exist to follow new goods category has been normalized match DNCX's inventory management and goods information exist according to the category of goods to new data processing system for electronic customs according to the inventory report information form the repository of DNCX.

 Content of information goods have been normalized by enterprises to declare to the customs authority must match the content of the actual track data and bookkeeping at enterprises like the instructions stated in paragraph 5 of this Article.

c) Customs authority receiving updated information on the system of electronic data processing to track goods remain the top States for each use and each source of imports.

11. The disposal of property, goods originating imported when enterprise transformation from DNCX into the business not affected export processing mode and vice versa is done according to the provisions in clause 4 d 45 circular No. 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance.

Article 39. Location of customs procedures 1. For goods exports, imports: customs procedures at customs Sub-Department where DNCX management.

2. For goods between machining DNCX with domestic business: local business customs procedures at customs Sub-Department where DNCX or Management Bureau of customs where the headquarters of the domestic business.

3. For goods processing between two DNCX: businesses get work doing customs procedures at customs Sub-Department where the receiving DNCX management outsource.

Article 40. Register, modify, supplement the list of goods imported, exported 1. The registration of categories of goods are classified as follows: a) for goods on the import, export, according to the purpose of use is production, investment, consumption, DNCX to register the list of goods imported, exported under the provisions of paragraph 2 of this Article;

b) for imported goods, exports managed by other uses, DNCX performs the registration list under each respective type (if any).

2. The time of registration, additional modifications a) enrollment category: a1) for imported goods: registered listing before the procedure to import the first shipment;

A2) for goods exported: a 2.1) If the cargo is due to DNCX products manufactured from imported raw materials, it must register the category before making the notification procedure the norm;

a 2.2) If exported goods are goods imported at first, then do not have to register the list of the goods for export, DNCX user directory of goods originally signed with the customs authority to declare when exporting.

b) the time of modification, additional category: b1) modify, supplement the list of imported goods: b 1.1) where goods are raw materials for export products: the Customs is modified all the information categories of goods imported before the import procedures the first shipment or prior notice depending on the time limit would have before;

b 1.2) where goods are not raw materials for export products: the Customs is modified all the information categories of goods imported before the import shipment procedures first.

B2) modify, supplement the list of exported goods: b 2.1) If goods are products manufactured from raw materials imported, the customs people are modified before nominal notification procedures;

b 2.2) If goods are not produced from imported raw materials, the customs people are right to amend before the export procedures.

c) cases detected errors in reporting categories beyond the time specified in point b of this clause 2, the customs are allowed to modify the content opened if there is reasonable and was Bureau Chief accepted but are not allowed to modify the code of the goods and unit of goods.

3. Registration, additional modifications a) the customs information about stubs created the categories in accordance with the criteria and standard format of the name commodities, commodity code HS, code, unit, the purpose of use, informed by the system of categories of goods export, import of the current and to unify from entering the export processing business until DNCX termination of export and import operations. The customs information about stubs created the categories form the table of categories of goods imported into the DNCX Table and the list of goods exported from DNCX.

The registration, to receive the feedback of DNCX made as prescribed in article 33 of this circular.

b) receiving inspection of the content in list of customs implemented as prescribed in article 33 of this circular.

Article 41. Announcements, adjusted norms, material shrinkage rate, materials for export products 1. Export goods, products (if any) are produced from imported raw materials has the purpose of use is produced must then inform the norm before export, re-export the materials case not opened the norm.

2. DNCX information about norms in accordance with the criteria and standard format specified in the template information on the actual quota for export products out of export processing business or model information on the actual limit for raw materials directly engage in export products are separated from the original material (the raw material component).

3. The sequence step applies as notification procedure, adjust the level of the goods specified in the machining of this circular. The definition of the level of raw materials, consumables, attrition rate; policy, implementation management mode as specified in circular No. 117/2009/TT-BTC on 15/8/2011 of the Ministry of finance.

Article 42. Customs procedures for goods import, export of DNCX 1. DNCX for goods imported from abroad, from the bonded warehouse, from the other DNCX a) imported goods, according to the purpose of use is produced (including DNCX cases received for processing foreign import in place), investment, consumption, DNCX import procedures such as customs procedures with regard to contracts for the sale (except the tax declaration) the provisions of this circular.

The case of imported goods, according to the purpose of use is invested, the electronic customs records must include the writer (a paper or a scan) suggest that importing goods made of fixed assets of DNCX and the list of goods (the name of the item, the item number, unit, HS code specification, types, the value of imports of goods, the total investment capital to create the fixed asset has registered and total investment capital to create the fixed asset left before importing this shipment).


b) where the goods purchased, sold between the DNCX together, according to the purpose of use is production, investment, consumption, the DNCX procedures for import, export as customs procedures for the purchase and sale contract (except for the tax declaration) the provisions of this circular. The DNCX performs the steps and the time limit for making customs procedures such as customs procedures for export and import goods at the place specified in this circular (except regulation on import and export conditions in place);

c) where goods imported under the purpose is the sale (the right to import), DNCX customs procedures such as customs procedures goods imported from abroad under the purchase contract (Declaration of import tax, VAT, special consumption tax (if any), the environmental protection tax (if any)).

2. For commodities imported from domestic DNCX in the form of a purchase) where imported goods from inland, according to the purpose of use is production, investment, consumption, import procedures DNCX according to art. 1 of this (including petroleum items DNCX purchased from licensed traders export business import of gasoline or buying from domestic);

b) where imported goods from inland, according to other uses (except imported goods under point c paragraph 2 of this Article), DNCX import procedures according to the corresponding type;

c) where imported goods from inland, according to the purpose of use is the sale (make the right export), DNCX import customs formalities such as customs procedures with regard to contracts for the sale (except the tax declaration) the provisions of this circular.

Export processing enterprises and domestic enterprises to take steps and do the customs procedure such as customs procedures for export and import goods at the place specified in this circular (except regulation on import and export conditions in place).

3. For goods of export DNCX export, outward into the bonded warehouse, export to other DNCX a) for goods exports (including exports in place) are the source of imports, according to the purpose of use is production, investment, consumption, DNCX export procedures such as customs procedures with regard to contracts for the sale (except the tax declaration) defined in circular This time.

The case of the goods bought, sold between the DNCX together, according to the purpose of use is production, investment, consumption made according to the provisions of this point, DNCX buy import procedures and DNCX sell export procedures such as customs procedures with regard to contracts for the sale (except the tax declaration) the provisions of this circular. The DNCX performs the steps and the time limit for making customs procedures such as customs procedures for export and import goods at the place specified in this circular (except regulation on import and export conditions in place).

b) where goods exported under the purpose is the sale (the right to export), DNCX customs procedures such as customs procedures goods export abroad under a contract of sale (tax export declaration (if any)).

4. For goods of DNCX sold in inland, repairing goods re-entering products, buy goods from local businesses but do not reach the required domestic returns to repair and re-exported goods (except for export abroad): a) for products , scrap, scrap (scrap, which have yet to be built in norm) are allowed to sell on the domestic market, import source, according to the purpose of use is produced: DNCX export procedures according to art. 3 of this article. Local business customs procedures under the corresponding type.

Export processing enterprises and domestic enterprises to take steps and do the customs procedure such as customs procedures for export and import goods at the place specified in this circular (except regulation on import and export conditions in place).

b) for scrap, scrap (located in the shrinkage rate) are the source of imports, according to the purpose of use is to produce sold on the domestic market: DNCX not export procedures. Local business customs procedures under each type respectively.

The term domestic business must do the slowest customs procedures is 10 days from the date of the sales invoice, export DNCX.

c) for liquidation goods from imported sources, according to the purpose of use is investment, consumption, processing information DNCX the goods in accordance with the criteria and the specified format in the form of information certificate from LOAN liquidation. Domestic enterprises importing procedures according to the type of the corresponding image.

The term change information usage purposes under paragraph 8 and paragraph 9 Article 10 circular 194/2009/TT-BTC.

Export processing enterprises and domestic enterprises to take steps to do customs procedure such as customs procedures for export and import goods at the place specified in this circular (except regulation on import and export conditions in place).

d) with respect to goods re-entering products repair and other goods from imported sources, according to the purpose of use is production, investment, consumption, DNCX information notification form output.

Monthly, from September 1st to 10th of the following month, DNCX is opening warehousing of goods information, previous to the data processing system for electronic customs.

DD) with respect to goods imported from abroad to perform the import rights, distribution rights, then the export sale domestic sale for export, on the DNCX other: đ1) where export sales to the domestic business, DNCX customs procedures such as customs procedures goods export abroad under a contract of purchase and sale (no tax declaration for export). Local business customs procedures under the corresponding type;

đ2) the case of resale of goods imported have filed taxes for other DNCX, DNCX sales make customs procedures such as customs procedures goods export abroad under a contract of purchase and sale (no tax declaration for export). DNCX purchase customs procedures such as customs procedures goods imported from abroad under a contract of purchase and sale (declare and pay tax according to the regulations).

Export processing enterprises and domestic enterprises or other DNCX to take steps and deadlines make customs procedures such as customs procedures for export and import goods at the place specified in this circular (except regulation on import and export conditions in place).

e) where the goods purchased from domestic enterprises but do not reach the required domestic returns to fix re-entering, DNCX not open declarations (except in the case of goods returned for domestic business but then not re-enter back DNCX, DNCX form information to output message as instructed in point d of paragraph 4 of this) domestic business, open declarations re-entering by respectively.

The time limit for domestic enterprises to make customs procedures at the latest re-enter is 10 days from date of delivery DNCX.

5. processing of goods (except for processing abroad) a) for goods by the enterprise rental homeland DNCX: local business customs procedures according to regulations on commodity processing for foreign traders. DNCX don't make customs procedures;

b) for goods by DNCX receive local business outsourcing: do domestic business customs according to set rules on overseas goods machining circular No. 117/2009/TT-BTC on 15/8/2011 of the Ministry of finance. DNCX don't make customs procedures.

DNCX case own have the supply of raw materials, DNCX supply information supply raw materials in the correct format in the export notification form repository. Monthly, from September 1st to 10th of the following month, DNCX information to supply goods of the month previous to the data processing system for electronic customs.

c) outsourcing of goods between DNCX together DNCX then get work doing the customs procedures as specified for offshoring to foreign traders.

6. For goods of domestic DNCX in to repair a) before carrying out repairs, repair production information DNCX to the customs system in the correct format in the export notification form, which has the content: the reason, time for repair. DNCX do not have to sign the Declaration to customs;

b) when entering the goods again, DNCX import information for repair to the customs system in the correct format in the repository import notice form;

c) fix registration deadlines Too that DNCX do not take back goods, if DNCX have text explanations reasonable, Bureau Chief of the Customs Bureau DNCX management review January renewal period following the agreement between the repair business. The case has no logical reason then processed according to the instructions for converting the purpose of use.

7. The procedure for the Declaration of goods export import source repositories managed according to purpose of use as a consumer) for the warehouse goods under export-purpose consumer: a1) DNCX information Slips in the proper output format and criteria defined by the template output message , sent to Customs through the system of electronic data processing of customs;

A2) the customs information to stubs by enterprises to do import-export track facility-exist for this type of goods.

b) for goods exported the repository according to the purpose of consumer exports but has changed to a different purpose (production, investment): for example: steel imports DNCX to make the shelf product packaging (consumer), but then again the number of imported steel used to produce Tin (fixed asset investment) or use steel to manufacture the product (production).


When exporting goods warehouse, export information inventory report DNCX goods imported to the Customs according to art. 7 of this; at the same time the import statement for the new goods Depot was formed from the conversion of the original import goods under the warehousing, the notice form to the customs continue to monitor imported goods.

Monthly, from September 1st to 10th of the following month, DNCX to import of goods information, previous to the data processing system for electronic customs.

8. procedures for the destruction of the goods in DNCX a) responsibility of DNCX: a1) before proceeding with the destruction of goods, DNCX is publicly information about the destruction of raw materials, materials, products, scrap, scrap (excluding scrap was counted in the quota, the rate of attrition), machinery, equipment, means of transport consumer goods for customs, the text allows the destruction in Vietnam of the Department of natural resources and the environment in accordance with the criteria and the specified format according to form the destruction of materials, products, scrap, scrap, machinery, equipment, transport means, other goods;

A2) where the cargo is the destruction of products, scrap, before the destruction, DNCX is declared and norms of the product, such as the notification procedure, adjust the level of the goods specified in the machining of this circular;

A3) for the product, after the destruction process is handled as follows: 3.1 a) if there is commercial value and sold into domestic enterprises from the domestic formalities such as customs procedures for purchase contracts specified in this circular. DNCX don't make customs procedures.

The term domestic business must do the slowest customs procedures is 10 days from the date of the sales invoice, export DNCX.

a 3.2) if there's no trade value and give the outside handle: DNCX follow the instructions in paragraph 9 of this Article.

b) responsible for the Bureau of customs management DNCX: b1) receiving, testing, feedback of information DNCX about the proposed destruction of monitoring of raw material, materials, products, scrap, scrap, machinery, equipment, transport means, other goods;

B2) conducted monitoring of the destruction as a rule.

c) after finishing the destruction of goods, the parties must have a supervised the destruction. This record must be signed by the Director of DNCX (or authorized person), the sign of DNCX, the signature of the customs officer monitoring and related parties to supervise the destruction.

9. customs supervision procedures for cases located in the scrap rate of attrition, recovered waste in the production process of DNCX takes away the destruction in places outside of DNCX (hereinafter referred to as waste) a) the transportation and destruction of waste must comply with the provisions of the law on environmental protection and the relevant guidance documents;

b) Customs don't make Customs sealing means the waste when transported the waste to other places outside the export processing zones, DNCX to handle;

c) before delivery of the waste for transport of people, DNCX (Server effluents) informed the Bureau of customs where the DNCX management console time to the election of public officials to customs duty supervision;

d) inspection, supervision of the customs authority for waste sent to destruction as follows: d1) When the notice in writing of the business, the Director of the Bureau of customs where the election of public officials to DNCX management business to make the task of supervision;

D2) customs officer assigned to check, monitor: d 2.1) check the license, contract of carriage, waste management;

d 2.1.1) for hazardous waste:-check the licensed hazardous waste disposal and licensed to transport hazardous waste disposal business: license to be valid, the waste of the DNCX put away the handle must fit the waste are allowed to transport, handle included in the license;

-Check the fit between the contract of carriage, waste with records, vouchers, transport, the relevant license.

d 2.1.2) for normal waste:-check the business license of the waste treatment unit of waste handling occupations;

-Check the fit between the contract of carriage, waste with records, vouchers, the relevant license.

d 2.2) waste of DNCX test before delivery to the carrier (waste to hand over to the scrap and not yet counted in the rate of attrition of norms, product use and other goods);

d 2.3) supervising put waste in waste transportation supervised the transportation of the waste out of the border zone, DNCX;

2.4 d) set up a check, monitoring of DNCX, the transportation of waste (documents stating the time check, monitoring; the customs check, monitoring DNCX; there is waste, representative DNCX made waste handing; businesses contracted transport, waste , the transport of waste, transport of waste; the name of the waste, the contents were checked, monitoring); the minutes made 3 copies, each party keeping 1.

DD) When receiving credentials from the hazardous waste from the practice of hazardous waste management, DNCX (waste source owner) shooting of 4 certificate from the hazardous waste sent to customs Sub-Department where DNCX management. When checking the liquidity profile details or irregular customs Sub-Department where management DNCX check the registry server hazardous waste effluents, hazardous waste documents saved in DNCX.

43 things. The procedure of liquidation merchandise liquidation forms, commodities in liquidation, liquidation terms, liquidation records, goods imported into of DNCX follow the instructions in circular No. 04/2007/TT-BTM on 04/04/2007 of the Ministry of Commerce (now the Ministry of industry and trade).

1. liquidation procedure a) liquidated in the form of exports: the procedure as specified in point a of paragraph 3 Article 42 of this circular;

b) liquidated in the form of hefty selling in Vietnam: market procedure as specified in point a and point c of paragraph 4 to article 42 of this circular;

c) liquidation according to form, presentation, donation in Vietnam: implementation procedures as prescribed in Article 42 paragraph 4 d of this circular;

d) liquidated in the form of destruction: destruction procedures done as specified in clause 8 of this circular 42 Thing.

2. When reporting on the export declaration or certificate information from LOAN liquidation or output message to customs, import the source Declaration DNCX of export processing goods, consistent with the category of goods exports, imports have registered with customs.

Article 44. Reporting mode and check for goods import, export of DNCX and check out the books inventory goods 1. General merchandise inventory report quarterly or yearly are established for each purpose of use when imported into export processing businesses.

2. applicable conditions and reporting deadlines report a) for DNCX meet the following terms shall be applied to the report mode import-export-exist the fact according to the calendar year. The conditions include: a1) Executive business good customs legislation, tax legislation within a period of 36 consecutive months as of the time of the review.

The customs based on the business management process for review.

A2) businesses have systems of information technology to manage the entire data on production, trade, transportation, and delivery of goods to meet the regulatory requirements to track the import-export goods – actual existence.

Submission of business documentation using the program.

A3) building regulations closely between the Department store management with parts import and export procedures to promptly to declare supplements to the customs authority in case of non-conformity between information reporting with real import cargo warehouse, with actual norms.

Enterprises pay regulation on coordination between the Department store management with Department procedures for import and export business.

A4) Executive requires testing, periodic compliance evaluation schedule has notified or unscheduled inspections requirements of customs authorities.

The customs based on the business management process to identify.

b) for DNCX do not meet the conditions specified in point a of paragraph 2 of this article, must perform the import-export reporting – actual quarterly and end of existence every year.

The time limit for slow reports for the first quarter of their 15th month following the quarterly report and for the latest on the last day of the first quarter next year for the reporting year.

3. Review Authority, decided to adopt the report mode a) on the basis of the written proposal of DNCX and submit the documentation referred to in point a of paragraph 2 of this Article at customs Sub-Department where DNCX management, at the latest within a period of 5 days, the Director of the Bureau of customs where the DNCX management review decision and notification in writing to the DNCX know. The time of applying the reporting regime under the year be applied immediately in the business proposal and satisfy the conditions prescribed.

b) during operations, if DNCX does not meet one of the conditions according to art. 2 of this, Bureau Chief of the Customs Bureau where export processing business management will decide to suspend the application of the time limit for annual report and switch to quarterly reporting period. DNCX must implement the report from the end of the reporting period prior to you of may be suspended.

For example, time decided to suspend the application of the reporting deadlines by year is April, then DNCX must make quarterly report mode is the second quarter. This second quarter report data is calculated from the number of last year before the remainder of the existing second quarter (June) of the current year.

4. The liability of DNCX report


a) quarterly, at the latest on the 15th of the first month following the reporting quarter for quarterly or annual recurring, at the latest on the last day of the first quarter next year for reporting year or irregularly when customs authorities require, DNCX created the information to report imported goods, export , inventory liquidation, according to the books and inventory fact according to DNCX's bookkeeping reports in accordance with the criteria and standard format specified in the template inventory report information of DNCX, is managed by the purpose of use (production, investment, consumption), which includes both the raw materials in the form of unfinished products are located on the wire transfer production; inventory products not yet exported; the goods are on the way; sale items and other goods owned by the DNCX, sent to the Bureau of customs where the DNCX management through the system of electronic data processing of customs;

b) case goods inventory metrics have discrepancies between fact and, within 15 days of receiving the notification of Customs Agency, DNCX made a detailed explanation of the information according to the amount of award notification sample inventory variances between the reality with the books, with the vouchers books, reports, proof sent to Customs through the system of electronic data processing customs.

5. The responsibility of the Bureau of customs to manage DNCX a) quarterly, at the latest on the 15th of the first month following the reporting quarter for quarterly or annual recurring, at the latest on the last day of the first quarter next year for the reporting year or when there is suspicion, customs Bureau DNCX management keep track of whether imported goods , export and liquidity data, determine the number of existing goods track on data processing system of electronic customs.

Commodity data base exists information reported inventory of DNCX due to geography, business data processing system of electronic customs will be automatically reconciled with data commodities exist General Table-export-import goods exist to track at the Customs Bureau DNCX management data, to determine the difference between the goods exist as actual existing policy according to the bookkeeping of the DNCX with the goods remain under customs authority's books.

b) within a period of 30 days from the date of DNCX send information to report the goods exists for the precious liquidity profile or within a period of 60 days from the date of DNCX send information to report the goods exists for the record liquidity in the Customs Bureau, where DNCX management is responsible for notification to DNCX through the system of electronic data processing of customs under a in the following cases: b1) where there is no difference between the goods exist as actual existing policy according to the bookkeeping of the DNCX with the goods exist according to the books of the customs authority, the Customs Bureau DNCX Management accepted liquidity and feedback for DNCX;

B2) where there is difference between the goods exist as actual existing policy according to the bookkeeping of the DNCX with the goods exist according to the books of the customs authority, the Customs Bureau Chief DNCX management decided to send general disparity between actual inventory goods with the books to DNCX to claim your prize.

Within 15 days of receiving the difference of DNCX, the Customs handled as follows: 2.1 b) case explanation of DNCX have a reasonable basis, the Department of customs administration DNCX accept account and feedback for DNCX;

b 2.2) where the award of DNCX not yet have a reasonable basis, through the system of electronic data processing of customs, the Customs Agency reported for DNCX submit a capture, present the originals from one to all of the documents, books, reported below: b 2.2.1) repository, import-export warehouse voucher Slips relating to imported goods , export;

b 2.2.2) detailed ledger of accounts related to the imported goods, the exporter;

b 2.2.3) accounting report;

b 2.2.4) The other documents related to the imported goods, export (if available).

Within 15 days of receiving the document DNCX filed, present, customs handling are as follows: 2.3 b) When there is enough bases to identify errors through test results actual inventory data according to the DNCX's bookkeeping, Customs Department where management measures and conduct DNCX : handling administrative violations of customs, made the tax determined according to regulation and feedback for DNCX;

b 2.4) where through test results actual inventory data according to the bookkeeping of DNCX that not enough base to identify flaws of DNCX, Director of the Bureau of customs where the DNCX management decided to fact check inventory or move profile to check later adopted as regulations.

Chapter VII CUSTOMS PROCEDURES for SOME OTHER CASES Article 45. Customs procedures for goods imported to create fixed assets; raw materials, materials, components, semi-finished production of investment projects, investment incentive projects 1. Registered list of goods imported tax exempt with the Customs for imports of goods made of fixed assets; raw materials, materials, components, semi-finished production of investment projects, investment incentive project to import tax free: registration procedures follow the instructions in article 102 circular No. 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance guidelines on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.

2. The procedure of importing a) do business customs procedures for imports of goods at customs Sub-Department where imported goods or customs Sub-Department where building projects;

b) Customs procedures as guidelines for exports, imports by commodity purchase contracts in chapter III of this circular and made more signing up the list of goods imported tax exempt with the Customs according to the instructions in paragraph 1 of this article. Tax exemption procedures, records and reporting, checking, finalizing the import of duty-free goods used, follow the instructions in article 103, 104 circular No. 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance guidelines on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.

3. Liquidation of goods imported a) forms of liquidation, commodity in liquidation, liquidation terms, liquidation records tax-exempt goods follow guidance in circular No. 04/2007/TT-BTM on 04/04/2007 of the Ministry of Commerce Guide to export-import operations liquidation, imports and consumption of the products of the enterprise with foreign investment.

For goods imported free of tax of enterprises investing in the country when the liquidation is applied according to the instructions in circular No. 04/2007/TT-BTM on 04/04/2007 of the Ministry of Commerce.

b) liquidation procedures location made at the Customs where registration of customs declarations electronically;

c) liquidation procedure: c1) businesses have text stating the reason for liquidation, liquidation form; the list of commodities liquidation proposal (including the name, signed the code, goods need to liquidate, in the import declaration number, day, month, year) and decided to establish the liquidation Board sent the customs registration place list imports are tax-free;

C2) case of export processing in the form of the open business export declarations; liquidation cases in the form of hefty selling in Vietnam market, presentation, donation, then the Declaration, tax calculation made according to the rules and not open new declarations;

C3) the case of the destruction, the enterprise celebrated the destruction and responsible before the law about the impact of the whole process of destruction to the environment. The Customs supervise the process of destruction, after the destruction of the party proceeded up the minutes confirms the destruction. The minutes must be signed by the Director of the enterprise have the goods destroyed (or authorized person), the seal of the enterprise; signature, stating the full name of customs officials and stakeholders Monitor destroyed.

Article 46. Customs procedures for goods temporarily imported-re-export business 1. General principle a) policy, management regimes, customs surveillance, vouchers are filed, presented to customs for goods imported temporarily-re-export business done uniformly according to current rules;

b) electronic customs procedures for goods temporarily imported-re-export business to follow regulations for the export and import of goods under commercial contracts in chapter III of this circular.

2. Some specific instructions a) When do temporary import customs declaration traders gate appeared on the criterion "other notes" of electronic customs declarations;

b) When customs procedures appeared traders must declare clearly the re-export goods in temporary import declaration on criteria "certificate from the accompanying" electronic customs declarations of exports;

c) Bureau of customs procedures for temporary import of goods is responsible for temporary import declaration clause. Profile, the time limit for filing the liquidity, tax period (if any) follow the instructions in paragraph 2 Article 18, article 119 and clause 2 Article 132 circular 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance.

Article 47. Customs procedures for export and import cargo in place 1. The grounds for determining the export goods, imported in place a) export contract, contract, contract machining lend lease has terms stating the goods are delivered to the recipient in Vietnam;

b) import contract, contract machining, lend lease has a clause stating the goods are received from the delivery person in Vietnam;


c) with respect to the product; machines, equipment for rent or borrow; raw materials, auxiliary materials, excess supplies; scrap, scrap in outsourcing contracts: follow prescribed in paragraph 3 Article 33 of Decree 12/2006/ND-CP dated 23 January 2006 from the Government, detailing the implementation of the law on commercial activity in the international sale of goods and the activities of dealers buying, selling, processing and transiting goods with foreign countries;

d) for goods of enterprises with foreign investment: follow the instructions of the Ministry of industry and trade.

2. Location and duration of customs procedures for export and import in place a) location do Customs: customs procedures for export and import spot performing at the most convenient customs Bureau by enterprises and the selection specified by each type.

Business Directory, import in place provisions in this are to make the electronic customs procedures.

b) the time limit for making customs procedures: during the fifteen (15) days from the date of export business in place of delivery goods, the importer must make customs procedures.

Within 15 days from the date of import business in place have done customs, the exporter must make customs procedures.

If the time limit on, business directory, import in place yet to do customs procedure, the Customs authorities formed thereon, sanctioning administrative violations of customs, resuming customs procedures.

3. Customs procedure a) responsibility of exporters: a1) delivery and other documents under the rules for export, import (except single transport-B/L) for business;

A2) declare the export declaration information in place after getting a snapshot of the notification of completion of the procedure of import and export procedures at the Bureau of customs export procedures according to regulations.

The record must submit/present when customs authorities have requested include: a 2.1) electronic customs declarations of exports in place in: 1 a main;

a 2.2) notice of the completion of the import formalities in place: 1 a taken of import business;

a 2.3) goods purchase contracts specify delivery in Vietnam (for exports), goods purchase contracts or outsourcing contracts have specified the order in Vietnam (for imports), lease, borrow: 1 a taken;

a 2.4) export Bill by the exporter (United customer delivery): 1 a taken;

a 2.5) other prescribed documents for export and import (except single transport-B/L).

b) the responsibility of the importer: b1) declare the import declaration information in place and do the customs procedures as specified;

The record must submit/present when required by the customs include: 1.1 b) electronic customs declaration of imports in place: 2 originals;

b 1.2) contract for the sale of the goods specified delivery in Vietnam (for exports), goods purchase contracts or outsourcing contracts have specified the order in Vietnam (for imports), lease, borrow: 1 a taken;

b 1.3) other prescribed documents for export and import (except single transport-B/L).

B2) once done importing procedures, moving snapshot of the notification of the completion of the import formalities for export business.

c) the responsibility of the customs import formalities: c1) receive, examine, register, threading the electronic customs declaration under the rules, suitable for each form, check the tax (if any);

C2) notice of the completion of the import formalities in place (in the form attached to annex III attached to this circular) for tax authorities to directly enter the business management in place to track and send import business in place 1 a;

C3) Save the certificate from the enterprises pay, pay back the vouchers presented by enterprises;

C4) notify the Bureau of customs procedures for export of declarations has completed the procedure via the electronic data processing of Customs (if system response).

d) the responsibility of the customs procedures for export: d1) receive, examine, register, threading the electronic customs declaration under the rules, suitable for each form, check the tax (if any);

D2) Save the certificate from the enterprises pay, pay back the vouchers presented by enterprises;

D3) premises are exempted from export fact check the goods.

4. in case of export business premises and business premises are imported at a Bureau of customs, the Bureau of customs to make customs procedures for both the customs export formalities and customs procedures for imports.

Article 48. Customs procedures for goods exported but bounced back 1. The case of goods exported bounces a) Temporarily imported goods returned for repair, recycling (recycling) then re-export;

b) re-entering returns to domestic consumption (not applicable for machining for foreign enterprises);

c) Re-enter returns to destruction in Vietnam (not applicable for machining for foreign enterprises);

d) to temporarily enter returns to re-export to other foreign partners.

2. Where a customs procedure, customs Bureau) have exported goods. The case returns about Vietnam through another gate was transfer gate about where did the export procedures;

b) where a consignment of goods is bounces more export shipments, the procedure of re-entry is performed in one of the Bureau of Customs has made the export of goods;

c) of goods after the recycling procedures in customs Sub-Department where did the procedure of re-enter the goods. The case of Bureau of customs procedures for import and re-export of goods re is the Bureau of customs outside the gate (not the Bureau of customs gate), the goods are carried under the procedure for goods exports, imports moved the gate.

3. The time limit for recycling, destruction of a) for goods re-entering for recycling, the recycling period by enterprises registered with the Customs Agency but not more than 275 days re-entering; registration deadline without too appeared you'ii pay tax according to the provisions;

b) for goods re-entering to the destruction of the destruction deadlines by enterprises registered with the Customs Agency but not more than 30 days from the date of re-enter; registration deadline without too destroys it must pay tax according to the regulations.

4. the import procedure returns: a) customs records including: a1) text suggest re-entering the goods, stating the goods in an export declaration, the Customs authorities have been considering a tax refund, tax declaration and had not deducted the input VAT to the tax authorities? (indicate the number of reimbursement decisions, do not collect taxes) at the same time stating the reason for re-entering (for recycling or for domestic consumption or for the destruction or for re-export to other foreign partners; imported for recycling must specify location to recycle, recycle time, how to recycle , the shrinkage after recycling): 1 a main;

A2) the electronic customs declaration of imports (on temporary importation declaration must show the information about the number, dates of export declarations before), a detailed inventory of the goods, the transport unit: as for goods imported under a contract of purchase and sale;

A3) export customs declarations before: filed 1 snapshot, present the originals;

A4) text of the foreign parties (including telephone, telex, fax, message data) every message bounces (if available): 1 snapshot.

b) Customs procedure such as customs for goods imported under a contract of sale of goods (except the import license, license management, ...). The goods must re-enter reality check. The customs officer on duty to check the goods must match imported goods with the save model materials (if export products in the type of machining, SXXK, has a sampling of raw materials and also during their sample did not suffer material; changes in the manufacturing process of the product) and the goods described on the export declarations to determine the fit between goods imported back back to Vietnam with goods exported before; sampling the goods re-enter or photographed (for temporary import shipment can not be sampling) to compare when re-export.

5. procedure for re-export goods a) customs records including: a1) electronic customs declarations of exports in (on the Declaration must show the information in reference to the temporary import declaration before): 2 originals;

A2) the electronic customs declaration of imports in January: previous snapshot.

b) Customs procedures as for goods exported under a contract of sale of goods. The row appeared to fact check the goods, the customs officer on duty to check the goods must match the fact rows back with samples of goods when re-entering (or photographic goods upon re-entering);

c) If the goods do not re-export the recycling business must be sent in writing the Bureau of customs procedures for re-entering explain clearly the reasons not to re-export is, on the basis of which the proposed Bureau of customs procedures for re-entering review, accept the form processing as follows : c1) for recycled products is: 1.1 c) Customs procedures in the form of export and import in place for domestic consumption, if the meet qualify as for export, the import of product processing premises specified in Decree No. 12/2006/ND-CP; or c 1.2) destruction, if the recommended machining rental party was destroyed in Vietnam and the competent agencies of the environmental management allows destruction in Vietnam.

C2) for recycled products is not found then machining in domestic consumption as re-entering to domestic consumption.


6. where the goods re-enter the product exported was manufactured from raw materials imported; business goods subject to import taxes, tax reimbursement for export as the cases referred to in point b, point c of paragraph 1 and point c paragraph 5 or so cases the time limit stated in paragraph 3 of this article, the tax processing as defined in paragraph 7 to article 113 circular No. 194/2009/TT-BTC.

Article 49. Customs procedures for goods already imported but must be paid 1. The appearance of the a) imports paid return for foreign shippers have sold this shipment;

b) Export to other foreign partners.

2. Where the export formalities: customs Bureau has paid customs import shipments. The case of the export goods pay for foreign customers through the other gate is transfer gate to gate.

3. customs records include: a) the award of the business text of the return;

b) electronic customs declarations of exports in (on the Declaration must show the information about the number, dates, the number of each respective re-export declarations imported previously): 2 originals;

c) declarations of goods imported in January: previous snapshot, present the originals;

d) received approval (including telephone, telex, fax, message data) of foreign owners (if the export goods returned to wholesale shipment): 1 original or copies; sales contracts for third countries or re-export into tax-free (if row re exported to third countries or re-export into tax-free): submit 1 copy.

4. Customs procedures performed as shipment for export under a contract of sale of goods. Export goods charged to fact check the goods. The customs officer on duty to check the goods must match the form save goods retrieved when importing (if sampled); collated description of goods on import declarations with actual re-export; specify the quantity, quality, goods exports and determining the fit between real goods export goods were imported before.

Article 50. Customs procedures for goods exports, imports of business apply priority mode state management in the field of customs 1. The enterprise applies the priority mode state management in the field of Customs (hereinafter referred to as priority businesses) made electronic Customs 24 hours a day and 7 days a week, apply the priority mode of customs, report or liquidity (if available).

2. When implementing e-customs procedures, priority business check exemption details electronic customs records and reality check free goods (except in cases of clear violation signs).

3. The General Department of customs Guide content specific priorities stated in paragraph 1 of this article.

Article 51. Customs procedures for goods brought in, bringing out bonded bonded warehouse established, move, open, narrow as defined in section 3 of chapter III circular 194/2009/TT-BTC on 6/12/2012 of the Ministry of finance. Goods brought in, bringing out bonded made electronic customs procedures under the provisions of the General Department of customs.

Chapter VIII IMPLEMENTATION Article 52. Effect 1. This circular has effect from January 1, 2013, replacing circular No. 222/2009/TT-BTC dated 25 November 2010 of the Ministry of finance and the guidance documents of the Ministry of finance as opposed to this circular.

2. The process of implementation, if the related reference documents this circular was modified, supplemented or replaced, then follow the new text from the day the new text effect.

Article 53. Responsible for implementation 1. General Director of the Bureau of customs based on guidance issued this circular process of electronic customs procedures and customs units to guide implementation.

2. During the implementation of this circular, if there arise problems, the customs, the customs report, reflecting specifically on the Ministry of Finance (Customs Administration) to be reviewed, the instructions./.

 

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