DECREE

Regulation of certain provisions of the Customs Law on the procedure of electronic customs

for export goods, trade imports

____________________________

Government Law Base December 25, 2001;

Customs Law on June 29, 2001 and the Amendment Law, which added some of the provisions of the Customs Law June 14, 2005;

The Electronic Exchange Law Base November 29, 2005;

At the suggestion of the Minister of Finance,

The government issued a decree regulating certain provisions of the Customs Law on electronic customs procedures for export goods, trade imports.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This decree specifies the procedure for electronic customs for export goods, trade imports.

What? 2. Subject applies

1. Organization, individual making exports, imports of commercial goods.

2. Customs Enforcement, Customs Enforcement.

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

What? 3. Explain words

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

1. The electronic customs procedure is the customs procedure in which the testimony, reception, processing of customs information, exchange of other information by the rule of law on customs procedure between the parties involved in the implementation of the data processing system. Customs and customs.

2. The customs electronic data processing system is the information system managed by the Directorate General of the Customs for the procedure of electronic customs.

3. The electronic navigation system is the information system that serves to the operator of the open and receiving information, the response results of the Customs agency during the execution of the electronic customs procedure.

4. Risk management is the systematic application of information collection and processing measures to assess the extent of the risk of violation of the law as a base for the Customs Administration to formalize, the level of inspection, oversight of goods exported, imported.

5. The electronic customs statement is a form of electronic evidence that includes the collection of information indicators of the customs operator.

6. The incident is the case where the customs of the electronic data processing system, the Electronic Customs System failed to perform electronic transactions together that the cause could be caused by one or both systems or the other cause of the absence of the manual. -No, no, no.

What? 4. Rights and obligations of the operator of the electronic customs

In addition to the rights, the obligations of the customs authorities stipulate in the Customs Law; the rights, the obligations of the taxpayer stipulated at the Tax Laws; the rights, the obligations of the object of choice to trade by electronic means at the Electronic Exchange Law. And the laws that violate the law guidelines, the operators of the electronic customs have the following rights and obligations:

1. Power of the operator of the electronic customs

a) precede precedes over the case of registration of customs records by paper when the Customs agency determines the examination of the customs records or the actual examination of the customs of the goods;

b) was carried out 24-hour electronic customs during the day, 7 days of the week and received the Customs Agency feedback directly through the customs treatment system; the case of customs at the time of the law, But in the face of the filing, the evidence from the customs records to the Customs Department for the inspection of the next procedure is to respond to the delay of the next four hours after the start of the next day.

c) Used in print from the Electronic Customs Testimony System (stamped and signature of the electronic customs affidavit) for the shipment was adopted by the Customs agency on the Customs Data Processing System to testify from transport. The cargo on the road;

d) is selected for the formal application of customs fees and fees issued by the Customs authority of the association, the organization (if any) for each customs or submission by month;

The agency provides information about the processing of electronic customs records through the Customs Data Processing System.

2. The service of the operator of the electronic customs

a) Perform the retention of evidence from the electronic records of the customs records (including copies) by the regulation of the Electronic Exchange Law and the relevant legislation that are involved; providing evidence from electronic goods related to export goods, importing, and related to the law. the customs agency to serve the inspection, the inspector according to the jurisdiction;

b) The legal case stipulated to submit evidence, document in the form of paper to the Customs agency upon the implementation of the electronic customs procedure, the customs officer must sign the name, stamp out the evidence, document, and be responsible for the law of accuracy. The bodies, the properties, the evidence, the documents.

c) When the electronic customs procedure, the customs operator must use the registered digital signature with the Customs authority. In the unsigned phase, the use of the customs data processing system is used for electronic customs procedures. The operator is responsible for security of the account for use when dealing with the Customs Agency through the Customs Data Processing System and is responsible for electronic transactions by law.

The Ministry of Finance regulates the application of the number of digits when the electronic customs procedure is carried out.

d) to respond to information technology and information technology conditions. In the absence of information about information technology and electronic navigation skills, the customs of customs procedures are eligible for the implementation of the electronic customs procedure.

What? 5. Mission, authority of the Customs authority, Customs and Customs.

1. Implemendation of the mandate and powers prescribed at Article 27 Customs Law; Tax Management Law; Electronic Exchange Law and Digital Protocol. 27 /2007/NĐ-CP February 23, 2007 on electronic transactions in the financial sector.

2. Build, manage, operate, develop the Customs Electronic Data Processing System for the implementation of the electronic customs procedure under the provisions of the Ministry of Finance.

3. Propaganda, support, training, customs guidelines for the correct implementation of the laws of electronic customs procedure. Testing and processing timely according to violation of violations.

What? 6. Customs and Customs Data Processing System

The Ministry of Finance chaired, in coordination with specific stakeholders of the responsibility of each party in the construction, management, operation, exploitation of the customs of the Customs Data Processing System; the specific regulation of information technology and engineering conditions. The electronic customs of the avionics.

What? 7. The principle of conducting electronic customs procedures

1. Electronic customs is carried out under the principles of regulation at Article 15 Customs Law; Article 5, Article 40 Electronic Exchange Law and other provisions of the law are related to export, import of goods.

2. The Customs Agency applies risk management in inspection, customs supervision for export goods, imports, customs records, and related testimonies related to export goods, importing when performing electronic customs procedures.

3. The operator regionship under the provisions of the Ministry of Finance for the implementation of the electronic customs procedure.

Chapter II

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

What? 8. Electronic customs records

1. Electronic customs records include:

a) an electronic customs statement;

b) Other testimonies from the electronic customs record are the testimonies prescribed at 1 Article 22 Customs Law that the customs officer must submit or appear for the Customs authority. The evidence can be found in the form of paper, electronic evidence, from the conversion of evidence from paper to electronic or vice versa. Other evidence from the customs records in electronic form or conversion is valid for the procedure of electronic customs as evidence from that in the form of paper unless the law has other rules.

2. The Ministry of Finance specifies the content, format of information indicators of electronic customs records; the format of other electronic evidence from the electronic customs records and the use of electronic customs records.

3. Electronic customs records held at the Customs Data Processing System with legal value to serve customs and handling disputes.

What? 9.

1. The period of electronic customs for export goods, the import of trade is carried out as specified in Clause 1, Section 2 Article 18 Customs Law.

2. The customs affidavit must be fully enlightened, precisely, clearly the information under the regulatory criteria at the electronic customs affidavit; self-determination to determine the tax number, other revenues must file a state budget and be accountable to the law on internal affairs. I told you.

3. When the electronic customs officer, the navigable customs officer:

a) Create an electronic customs affidavit on the Electronic Navigation System;

b) Send the electronic customs affidavit to the Customs agency through the Customs Data Processing System;

In the case of the Customs agency requests to submit, other testimonies from the electronic customs records prior to the registration of the affidavit, the operator of the customs sent through the Customs Data Processing System.

c) Continue the feedback and execute on the guidance of the Customs agency.

4. The addition, repair, replacement of the electronic customs affidavit is made in accordance with the provisions at Section 2 Article 22 Customs Law and Tax Management Law.

What? 10. Take on, check, register, distribute the electronic customs affidavit

1. Customs data processing systems take on, check, register the 24-hour electronic customs affidavit during the day and seven days of the week. In case of a request to submit, a certificate from the customs records, customs officials directly examine the testimony of the customs officer to decide whether to register the affidavit or not accept the registration of the affidavit in the prescribed administrative hours. Article 19 Customs Law.

2. In the event of not accepting the registration of the affidavit, the Customs agency informed the customs of the Customs Data Processing System to the unknown and stated the reason.

3. The case of acceptance of the affidavit, the Electronic Customs Data Processing System, which performs the flow and response information to the customs operator. The taxing is done in one of the following forms:

a) Accept of the declaration of the declaration of the declaration of the customs of the electronic customs and customs;

b) Nbb, the appearance of evidence from the electronic customs records for examination before allowing the following regulations in accordance with Article 11 of this decree;

c) Ntb, a certificate from the paper of the electronic customs records and the export of the goods to check before allowing the information.

What? 11. Electronic customs records

1. The test form: An Electronic Profile Test on the Customs Data Processing System or checking paper records.

2. Content Test: An internal examination of the electronic customs evidence, the evidence from the electronic customs records, which shows the contents of the contents with evidence from the electronic customs records; examination of the suitcases of the contents of the law to the law.

What? 12. Food testing of goods

1. Form, level of examination

a) The form of a practical examination of the commodity: Due to direct customs of the customs; by machinery, engineering equipment, other business measures;

b) The level of inspection: Check out a shipment of shipments to the entire shipment.

2. Authority to determine the form and level of examination

The head of the Customs Office where the electronic customs procedure determines the form and level of examination.

3. Food Check Content

Check the name of the row, code, quantity, weight, race, quality, export of the goods; the actual reference of the goods inspection with electronic customs records.

What? 13. Transfer

1. The affidavit informed the offer to transfer the deposit to the Customs agency where the goods moved to the imported goods, the Customs agency where the goods moved to the export line and received the Customs agency ' s decision on the transfer. The store for goods.

The official customs officer was responsible for ensuring the status of the cargo, seal of customs, sealing the carrier, and on the right route, location, entry, time as registered and accepted by the Customs authority.

2. Customs where the goods move to the imported goods, the Customs agency where the goods move towards the export line receives information that offers to transfer the store, the decision to allow the transfer of the store to the goods or rejection and the response. through the Customs Data Processing System for the customs operator.

3. Customs where goods move away for imported goods, the Customs agency where goods move to the export line decide whether the actual examination of the goods in the event of a sign of a violation of the law on customs or no guarantee of the requirement. Customs management.

4. Customs where the goods move away and where the goods move to carry out the monitoring of the goods are allowed to transfer the store.

The Ministry of Finance specifies the type of goods that are allowed to transfer the provisions of regulation at this.

What? 14. Monitoring of export goods, importation of electronic customs procedures

1. Customs monitoring methods:

a)

b) Direct Monitoring by the customs union when necessary;

c) Monitoring by technical means: Monitoring by camera, monitoring through information testing, monitoring by other means of engineering.

2. The identification of the shipment, the focus area to apply the regulatory customs monitoring methods at Clause 1 This is done on the basis of risk analysis.

What? 15. Customs procedure in case the system meets the incident

1. When the incident occurred with the Customs Electronic Data Processing System, the Customs agency has the responsibility to inform on the site of the Customs Service of the Customs industry at the time of the incident at 02 hours from the time of the incident to the incidents that occurred during the administrative hours or 02 hours. Now since the beginning of the next day's work on the incidents that occurred during the time of the law, at the same time facilitrus the customs of customs and customs.

2. When the incident occurred to the avionics 'avionics' avionics system, the observer must notify the agency with a written or by telephone or by the electronic mail registered with the Customs authority to coordinate the settlement. At the same time, at the request to ensure the implementation of the customs procedure in time, the customs officer was carried out the customs procedure by manual method.

Chapter III

EXECUTION CLAUSE

What? 16.

This decree came into effect on 1 January 2013.

What? 17.

1. The Ministry of Finance directed this decree.

2. The ministries, the relevant state agency responsible for coordinating standardization, supply and exchange of information related to export goods, imported with the Customs authority to implement the regulatory electronic customs procedure at this Decree, implement the mechanism of a single-degree mechanism. The ASEAN gate and the customs of a national door.

3. The ministers, peer-to-peer authority, Head of the Government of the Government, Chairman of the People's Committee of the Provinces, the Central City of the Central Committee is responsible for the implementation of this decree.