Circular No. 117/2009/tt-Btc: Guide To Customs Procedures For Goods Processed With Foreign Traders

Original Language Title: Thông tư 117/2011/TT-BTC: Hướng dẫn thủ tục hải quan đối với hàng hóa gia công với thương nhân nước ngoài

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Grounded customs law No. 29/2001/QH10 on 29/6/2001 and Act No. 42/2005/QH11 on 14/6/2005 amending and supplementing a number of articles of the customs law;

Export tax base, import tax of 45/2005/QH11 on 14/6/2005; Tax management law No. 78/2006/QH11 on 29/11/2006;

Pursuant to Decree No. 154/2005/ND-CP dated 15/12/2005 of the Government detailing some of the customs law on customs, inspection, customs supervision;

Pursuant to Decree No. 12/2006/ND-CP on January 23, 2006 detailing the Government's enforcement of Trade Laws on the international sale of goods and the activities of dealers buying, selling, processing and transiting goods with foreign countries;

Pursuant to Decree No. 87/2010/ND-CP on 13/8/2010 of the Government detailing a number of articles of the law on the export tax, import tax;

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 10/6/2010 of the Government about whether to simplify 258 administrative procedures within the Department's management functions, sectors and resolution No. 68/NQ-CP on 27/12/2010 of the Government on the simplification of administrative procedures in the scope of the management function of the Ministry of finance;

The Ministry of finance guide to customs procedures for goods processed with foreign traders as follows: section 1 GENERAL PROVISIONS article 1. Explanation of terms 1. "Material" includes machining the main raw materials and ingredients: a) "main ingredients" is the raw materials that make up the main ingredient of the product.

b) "material" means material part involved creating products work but not the main ingredients of the product.

2. "materials processing" is the type of product, the products involved in the production process outsourcing products but not directly constitute the product machining. Machining materials including packaging or packaging materials containing the product.

3. "scrap processing" is the raw materials, materials, machinery, equipment removed during processing are recovered to make the raw materials for a process of other products.

4. "scrap-processing" is raw materials removed during manufacturing but no longer worth using.

5. "scrap processing" is the product does not meet the technical standards (specifications, size, quality, ...) according to your contract/agreement annex, eliminated in the process.

6. level of production machining products under the agreement in the contract "include: a)" use of raw materials "is the amount of raw materials needed to produce one unit of the product;

b) "consumables" is the amount of consumables for the production of a unit of the product;

c) "attrition rate of raw materials or materials" is the amount of raw materials or materials include shrinkage of natural attrition, attrition due to form, scrap, scrap-processing (excluding scrap, scrap has counted on the level of use) calculated according to the rate of% compared with the norm of using material the quota or consumables.

7. "separation of raw ingredients from the original material" is the amount of raw material components are separated from an original material;

For the raw material components are separated from the original material, the rate of attrition is the amount of original material by% shrinkage when undergoing phase separation into component materials.

8. "machinery, equipment, tools for direct service work" is the machinery, equipment, appliances are in production lines for manufacturing products, due to the work place parties get hired machining, borrow to make outsourcing contracts.

9. "home industry" stipulated in article 29 of Decree 12/2006/ND-CP on January 23, 2006 by the Government is the product of a complete production process, processing and ensure the party's most recent work under the agreement in the contract.

Article 2. This form of outsourcing contracts 1. Outsourcing contracts are made in writing or in the form of a text equivalent value including telephone, telex, fax, data and messages in other forms prescribed by the law.

2. About the signature and seal on the contract: for foreign traders must be signed; for traders Vietnam signed, stamped in accordance with the law of Vietnam; for traders is that individual business households shall sign, stating the full name; on identity number, where.

3. The voucher attached to the contract by the party to put foreign trader is released by electronic form, the receiving party is a trader Vietnam signed, stamped validation.

Vietnam for traders is that individual business households shall comply with paragraph 2 of this Article.

Article 3. Outsourcing contract content the content of the contract work performed according to the provisions of article 30 of Decree No. 12/2006/ND-CP on January 23, 2006.

The case put the party and the receiving party incurred processing transactions through third parties, they must be currently on a contract or addendum to the contract or the text, relevant documentation to prove.

Article 4. Outsourcing contract Appendix 1. Appendix is an integral parts of the contract.

2. All changes, additions, adjustments to the terms of the contract of work (including contract) are expressed in the Appendix of the contract before the contract expiration processing and notice this appendix with the customs authority before or at the same time traders are Vietnam (hereinafter referred to as the traders) do export procedure the first shipment, imports under that contract addendum. Outsourcing contract addendum full signature, seal as outsourcing contracts as defined in article 2 of this circular.

Private value of materials imported to work when there are changes, supplements, then accept the value recorded on the trade bill of import records, are not required to open the adjustment Appendix.

3. If a contract term machining effect on a year then can split into multiple contract addendum to make. Duration of each appendix is not more than a year. The special case of time processing a product exceeds one year, the contract/addendum to contract work performed for each product (such as: machining, ship repairing, ...).

Article 5. Where do the Customs implementing customs procedures with respect to a contract of work (including receiving, receiving contract norms, customs procedures for each export shipment, import of the contract, the liquidity contract) done in a Bureau of customs in the Customs Bureau the city, due to the choice of traders; specifically: 1. At customs Sub-Department where traders have production facilities perform contract work (including the manufacturing facility), or 2. At the Customs Bureau headquarters of traders (head office or branch office of the trader is established according to the provisions of the law).

3. in cases where the production facilities or where the head office, Branch Office of traders do not have Customs Organization then selected merchants a convenient customs Bureau to register as customs procedures.

Article 6. The responsibility of traders, customs 1. For traders: the representative under the law of the trader directly responsible before the law: use proper purpose, the right level of raw materials, materials processing as defined in article 31 of Decree No. 12/2006/ND-CP on January 23, 2006 by the Government;

The contract notice; procedures for importing raw materials, and materials; announcements, adjusted norms; transfer machining procedures; procedures for the export of the product; liquidity contract processing, machining and other procedures related to outsourcing contracts with the customs.

Cooperation with customs authorities in the application of information technology to manage the liquidity contract, processing and export procedures, import of goods.

2. for Customs: customs implementation, monitoring, checking the implementation of outsourcing contracts by traders.

The application of information technology to facilitate strict management and the implementation of outsourcing contracts by traders.

Section 2 CUSTOMS PROCEDURES for GOODS RECEIVED in VIETNAM for FOREIGN TRADERS article 7. Contract notice procedure of processing 1. The responsibility of the trader: the latest 7 days before the check in the first shipment of the import contract, traders reported outsourcing contracts with the customs. The records include: a) outsourcing contract and the annex (if available): 2 a (1 a customs store and 1 a return for traders after receiving the contract) and 1 Vietnamese translation (if in a foreign language except English).

b) business registration certificate or license investment or investment certificate for traders is the enterprise with foreign capital (if first-time registration procedures): 1 a copy of the main traders.

c) certificate of registration tax code (if first-time registration procedures): 1 a copy of the main traders.

d) license of the Ministry of industry and trade with respect to industrial products in the catalog import, export goods under licence: 1 a copy of the main traders, present a key to compare.

DD) certifications eligible to import scrap (for cases of importing scrap as raw materials fabrication) under the provisions of the law: 1 a copy of traders, present a key to compare.

e) text explanation, proven production facility for traders receive first machining: specify the address of the trader, the production base address, the items produced, production line equipment (including the categories, the number of existing equipment, machinery), design capacity, the human resources situation. (even for hiring offshoring); the account number and bank name trader sent money: 01 a.


Traders only submit once and additional explanation when there is a change of the content was justified. The case of a change of address, legal office, manufacturing facility address (since the submission of the contract until the machining finish machining contract liquidity), promptly notify merchant in writing to the Bureau of customs are outsourcing contract management know.

g) lease outsourcing again (for the case of renting the entire machining machining product): 1 a copy of the main traders, present a key to compare.

2. The tasks of the Customs upon receiving the contract work: a) for cases not check production facility before receiving a contract machining: a1) test conditions are receiving outsourcing contracts;

A2) test the adequacy, sync, a valid contract;

A3) Enter the information relating to the contract work on the computer; return to main 01 traders contract machining, the original documents were presented;

A4) where the profile is not yet valid, the Customs authorities notify the trader using the votes required to complete professional profile. If there are many records of receiving at the same time, may not notify the trader then slowly for 2 hours of work since the receiving customs authority informs the trader by the vote required to complete professional profile.

A5) at the latest within 8 working hours since traders filing complete, valid, complete the customs procedures of receiving a contract machining.

b) for checking production facility before receiving outsourcing contracts: b1) perform the work outlined in point a1, a2, a3, a4 item 2 of this Article;

B2) Slowly for 5 working days since submission merchants full, valid, the Customs Authority conducted production inspections done and completed the contract work (or decline to receive by inquiry services if not eligible).

For traders who have production facilities in the province, with other cities where the notice of contract work, the slowest is 8 working days since submission merchants full, valid, the Customs Authority conducted production inspections done and completed the contract work (or decline to receive by inquiry services if not eligible).

The test production facilities comply with the provisions of article 8 of this circular.

c) where the Customs authorities have no comments in the time prescribed in clause 2 of this Thing, then the trader is allowed to perform the contract.

3. The duties of the Customs upon receiving outsourcing contracts: Appendix to annex, the Customs perform checks, collate the contents Appendix to the contract. If the terms of the annex consistent with the content of the terms of the contract, the receiving implementation annex. Enter the information that is reported in Appendix to the computer; return for traders 1 original Appendix, the original documents were present (if any).

Article 8. Check production facilities 1. The base test cases produced: a) informed traders make outsourcing contract with customs;

b) traders get machined but not carry that other traders hire outsource the entire contract, annex;

c/03) too (or so cycles of production of a product for a particular product machining such as shipbuilding, mechanical ...) since the completion of the procedure to import the batch of raw materials, materials for the first time of contract/addendum to contract work but no export products.

d) Customs Authority conducted checks on the basis of the results of risk management and inspection to assess the probability of compliance with the law of the trader.

2. time to test the production base: a) after traders filed the notification profile full outsourcing contract, or b) in the process of manufacturing the product traders.

3. The Authority decided to test the production base of traders is the leader of the Bureau of customs to manage outsourcing contracts and have the specific message text content check for traders to know before 3 working days.

4. content check production facilities: a) check user rights, legal ownership of factories, machines, equipments of production base: If there is no verification of the certification body registration of right to use, the legal ownership of factories, machines of equipment, production base, the Customs Agency direct examination: a1) check proof of lawful use rights about the factory, production sites. If is the lease of factory, production sites, the valid term of the lease is equal to or longer than the time limit for the validity of the contract;

A2) test, the ownership rights of use for machinery, equipment at production facilities with the trader's declaration in the text explanation to determine ownership or actual use of traders with regard to machinery, equipment at production facilities. Check the contents: check the import declaration (If importing); invoices, vouchers to purchase machinery, equipment (if purchase in the country); financial lease (if financial hire). Financial rental contract for the duration of the lease is equal to or longer than the time limit for the validity of the contract;

b) check staff outsourcing contract: If not check pass the information by the Department of labour, invalids and Social Affairs provided the customs check as follows: b1) for the traders who were active from May 2nd: b 1.1) check the labor contract; or b 1.2) check the worker's pay table, closest to the audit; or b 1.3) check out the list of workers to be the premium of insurance agency of the month with the check.

B2) for new traders to start manufacturing operations but not enough 2: the human situation check is performed in the process of producing the product.

5. Set the minutes check the production base: finish checking, customs officials set up a production facility inspection according to the verified content. Content editor-a test production base reflects the full, honest with reality check, signed by customs officer performs check and the representative under the law of the trader were examined. Sample documents examine production base by the General Department of customs.

6. On the basis of the minutes of the test production base, formed the conclusion to check production base (2). Conclusion test production base as leaders of the branch register and submit 1 a for traders to perform. The test conclusions form the basis of the production by the General Department of customs.

7. test results processing production base for the case of non-guaranteed contract execution condition: a) for cases not yet receiving contracts: the Customs returned contract notice and stating the reason.

b) for Customs Authority took over the contract work: the case of the production facility but has not guaranteed the conditions produced according to the manufacturing process requires the trader to have written commitment fixed in the given time limit. At the same time customs import formalities pause the batch of raw materials, materials, follow-up of contract outsource it until merchants assuring the conditions on the basis of the production line with the item and the machining process of traders in a mechanical explanation.

The case has no manufacturing base then customs stopped the import procedures for raw materials to make outsourcing contracts; ask traders explanation; Depending on the nature and extent of the violation to transfer records for customs duty unit controls against smuggling or following Customs inspection to verify, investigate, treat as prescribed by law.

Article 9. The notification procedure, adjust and check the level of 1. Norm notices a) traders are responsible for submission of the table use, limit consumption and shrinkage rate of raw material, materials for the Customs form 03/TBĐM-GC 2011-annex I attached to this circular.

The reported level of export products are made for each SKU. The quota split raw ingredients from the original material was announced as the original raw material code.

For the case of a material produce more kinds of products, types of materials when producing a variety of products used as raw materials to produce export products and others are not considered scrap metal, not counted in the rate of attrition and is considered the raw materials component.

For those code sizes (lot size), the opening price for each size (each size) or the average limit for each item. How to calculate the average quota and the follow the instructions in the form 03/TBĐM-GC 2011-annex I attached to this circular.

b) where traders notice norms of the code as the average, but in the process of manufacturing products for export have the adjusted volume export product according to each size level in comparison with the amount of each product in the award table size parameters defined computes the average when the initial notification, the traders counted back the average quota according to the practice export products and inform the Customs where took over the original quota.

c) unit in the table reported norms follow unit in the category of goods export, import of Vietnam attached to decision No 107/2007/QD-BTC dated 25/12/2007 of the Ministry of finance and unification with the unit in the contract/addendum to contract work has announced.

The case unit of the quota message Table can not be used as the unit of account in the list attached to decision No 107/2007/QD-BTC instructions then the trader is responsible for bulk conversion on export and import declarations according to the unit at the table level notification.

2. Time of notice:


a) for export code 7 times out of code that's in the agreement, Appendix: slow for 10 days before the date of registration of the Declaration of export procedures code.

b) for export code many times most of the code that's in the agreement, Appendix: before or at the same time register the declaration procedures for the export of the first of the code.

3. time to adjust: a) for export code 7 times out of code that's in the agreement, Appendix: slow for 5 days before the registration procedures of export declarations.

b) for export code many times most of the code that's in the agreement, Appendix: slow for 5 days before the registration procedures of export declarations for the last of the code (if the quota adjustment by mistake in calculating) or at the latest within 5 days before the registration procedure declarations for export products that adjust the norm (if alignment with the reason stated in point b, paragraph 4).

4. The case of tune: a) by mistake in the calculation (for example, confused about the method; unit; about the dots, commas; confusion results).

b) in the course of performing the contract if so change the nature of raw materials, processing conditions, requirements of each export quota changes the fact (the agreement in annex processing) then the traders who filed the new norms of the Panel code with the text stating the reason for sending the Customs Bureau where contract management tools consider the decision specific to each case.

5. Time of notice of intent the average rate was calculated as specified in point b of paragraph 1 of this article is at the latest 15 days after the export of the goods of the code have the average norm.

6. When adjusting the level of the item, the trader does not have to change the code has informed the customs authority. Traders and customs procedures for uniform machining contracts added extra code to the code that was on the table to adjust norms and on the export declaration for the item available quota adjustments.

7. Norms of traders have reported, adjusted, was back with the customs authority is the norm to the liquidity contract machining.

8. The cases examined: a) informed traders adjust inflated;

b) interrogative signs cheaters norms;

c) trader has sanctioned cheating the norm within 365 days from the date the decision to sanction. So this time then make test norms according to the instructions in points a, b account 8.

9. The authority decide to check out: the Customs Bureau leader contract management tools, following Customs inspection Bureau, following Customs inspection Bureau.

10. place the test norms: a) check at Customs Headquarters and/or b) check at the production facilities of traders.

11. test method norm: a) the customs check directly;

b) check through the Organization of specialized expertise.

12. time: a) check after traders filed the notification Table the norm or a notice of adjustment of norms, or b) When the liquidity contract machining, or c) When checked after customs clearance.

13. test guidelines: test guidelines made under the provisions of article 3 of the Decree No. 154/2005/ND-CP dated 15/12/2005 of the Government, the inspection was limited to the level matching analysis results information, reviews the Executive law of shippers, the level of risk of violating customs laws.

14. The responsibility of traders in the process: a) check the specific Award, details about the facility, construction methods and norms of the code had informed customs and product samples, documents and technical design of the product (e.g. cutting diagram for garment).

b) produce the books, accounting documents when the Customs requirements and create favorable conditions for the customs check the norms are quick, accurate.

c) made the decision of customs authorities concerning the test norms.

15. Duties of the customs officer when checking the norm: a) check the correct process, not troubling, hinder the production process of traders;

b) made time to check: b1) with respect to the test cases on record at the Customs Headquarters: slow for 8 hours of work since the start of the test is done to check the 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 beginning of the test;

B2) for check of records associated with the reality check at the production facilities of the trader: the latest 3 working days since the start of the test is done to check the norms. The case produced products have characteristics that need coordination with the specialized agencies, the time test 02 working days from time of received results the assessment from the specialized agencies;

c) sealing product samples have made test norms and human trade of self-preservation, stating the number of sealing on the minutes of test norms;

d) Set the minutes confirmed the test results when the test ends. Content of the minutes reflect the full, honest with reality check, signed by customs officer performs check and the representative under the law of the trader were examined. Samples of minutes of test norms by the General Department of customs.

DD) on the basis of the minutes of test norms, establishing test norms conclusion (2). Conclusion the test norms as leaders of the branch register and submit 1 a for traders to perform. The test conclusions form the norm by the General Department of customs.

e) of the measures in the processing of cases concluded norms informed traders, incorrect adjustments than reality (increase compared to the actual norms): e1) Created a breach and sanctioning administrative violations as a rule;

E2) If contract/addendum to contract liquidity yet: machining test norm is the norm to make liquidity facility;

E3) If contract/addendum to contract work has liquidity: the norm is the norm to make tax collection base.

Article 10. Notice the code materials, materials 1. For the unit of information technology applications to manage outsourcing contracts liquidity, then before or at the same time the procedures of importing raw materials, materials, traders reported raw materials, according to the code model 19/TBNVL-GC 2011-annex I attached to this circular: 02 a.

Case a kind of initial raw material is separated into various raw materials to produce various types of products, the final finished product is a product made from the raw material itself or from a combination of raw material components with other materials both original material and material components are registered on the list of imported raw materials.

Customs Bureau contract management tools save the 01/TBNVL-GC/2011 under contract to conveniently track, manage.

2. Cases have arisen in the implementation of the new code of contract/addendum to the contract, the merchant processing additional messages for the Customs Agency.

3. for units not yet the application of information technology to manage outsourcing contracts liquidity, then the traders using the natural numbers in a row starting at the number 1 to the code set for raw materials, supplies.

Article 11. The procedure of importing raw materials, materials processing 1. For the raw materials processed by the side of the most recent work offers from abroad: a) follow instructions on customs procedures for goods on the import trade in part II of 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 (hereinafter referred to as the circular No. 194/2009/TT-BTC) but do not make the tax and tax inspections.

b) for materials, supplies and purchased by the side of the outsourcing puts specified third party partners to send receive work-then in the profile import shipment customs have more text of the Parties inform the work place parties get to work about getting goods from third parties.

c) for complete product party set to offer machining or manufacturing products with the sync items and export abroad, the customs procedures done as for the raw materials, if it meets the following conditions: c1) finished product Name and provide complete product to mounted or with household products the sync items and export abroad are clearly in the contract, annex;

C2) are managed as raw materials imported for processing;

C3) When the import declaration procedures clearly the name, the complete product number attached or with export processing products on customs import declaration.

d) sampling and sample: sampling, save the template, save the image material fabrication follow the instructions in article 15 circular No. 194/2009/TT-BTC.

2. for raw materials, materials processing by the side of the most recent work provides in the form of export and import in place: customs procedures comply with the provisions of article 15 of Decree 151/2005/ND-CP on December 15, 2005 by the Government and the guidelines in article 41 circular No. 194/2009/TT-BTC.

3. in case of raw material, materials and processing imported by courier and business traders courier services have signed declarations according to the type of tax to be paid on the basis of the proposal of shippers, customs Bureau where contract management tools make registration forms for shippers on the basis of the Declaration opened yet true type and have written a notice to customs Sub-Department where the courier management to implement the tax refund for traders (if available). Procedure, the profile returned tax amount already paid for traders to follow the guidance in circular No. 194/2009/TT-BTC.


If the known commodities were about to Vietnam, the shippers of customs declarations registered in the correct type at the Bureau of customs where the outsourcing contract management, then move the profile for courier business traders to continue customs procedures with customs Sub-Department where courier goods management. Transfer gate made according to the regulations for the courier. Import shipment in case an actual check, shippers have the text of the proposal was in fact check location check courier goods, the Customs Department where management made courier check as suggested by traders and customs Sub-Department where outsourcing contract management.

Article 12. Customs procedures for raw materials due to the receiving party supply order processing outsourcing contract for 1. For raw materials due to the receiving party the free machining manufacture or buy in Vietnam: a) Must be in the agreement/contract outsourcing contract addendum about the name, level, the rate of shrinkage, weight, price, payment method, payment deadlines.

Not provide the raw materials, materials in the list of goods banned for export, the export suspension;

b) for materials, supplies and supply themselves in the category of merchandise export license: submit 1 copy, present the license to compare.

c) Customs procedures: party got to do processing customs procedures for raw materials, materials, supply order from the source due to the receiving party the free machining manufacture or buy in Vietnam (including raw materials, supplies of imported origin) has licensed the export tax. When filling, machining product export side get done processing, export tax (if any) on the Appendix declaration of export cargo (model PLTK/2002-XK).

The Customs don't make liquidity for materials, supplies and supply themselves from party sources get automatic machining manufacture or buy in Vietnam but when outsourcing product export traders make declaration under model 2/NVLCƯ-GC 2011-annex I attached to this circular and responsible before the law about the figures was declared. Tax policy made under the provisions of Decree No. 87/2010/ND-CP on 13/8/2010 of the Government and 113 circular No. 194/2009/TT-BTC.

2. for raw materials due to the receiving party directly machining purchased from abroad to provide for contract work: a) the agreement in the contract/addendum to contract work about the name, level, the rate of shrinkage, weight, price, payment method, payment deadlines.

b) To allow the competent authority if the raw materials supply catalog merchandise export license; not provide the raw materials, materials in the list of goods prohibited imports, all exports, halted imports, halted exports.

c) Customs procedures, tax policy, tax refund procedure as follows: c1) for raw materials supply itself was imported after the contractual agreement/Annex: import declarations registered according to the type of work; Notes on the import declaration as follows: Declaration of........./NK/GC-RESIDENTIAL/.....

When the import procedures, on the recipient work filed 01 copy of the contract of sale of goods; tax policy made by machining.

C2) for imported raw materials, according to the type of import export production before signing the contract: traders are used to provide for the outsourcing contract, tax policy, tax refund procedures follow this kind of import of raw materials for export production guidance in circular No. 194/2009/TT-BTC if it meets the following conditions : c 2.1) match the raw materials supply agreement in the contract/addendum to contract work on weight, size, category.

c 2.2) the import time not more than 2 years since the import declarations to register when registration of export declarations that use raw materials supply.

d) upon the export of the product machining, taking sides publicly under model 2/NVLCƯ-GC 2011-annex I attached to this circular; This template is stored in the same export declarations.

3. With regard to the case of sale of goods between domestic and export processing enterprises to offer: customs procedures follow the instructions in article 45 circular No. 194/2009/TT-BTC and points a, b, d, paragraph 2 of this Article.

Article 13. Customs procedures for importing equipment, machinery to perform contract work 1. The import of machinery, equipment rent, borrow to make outsourcing contracts must comply with the regulations on the management policy of export and import goods.

2. The import of machinery, equipment rent, borrow to make outsourcing contract of the traders have invested abroad to follow the guidance in circular No. 04/2007/TT-BTM on 04/4/2007 of the Ministry of Commerce (now the Ministry of industry and trade).

3. Customs procedures: a) for machinery, equipment rent, borrow to direct service work in the object to be imported tax free, then follow the kind of temporary import-re-export and customs procedures at the Customs Bureau to manage outsourcing contracts.

b) for machinery, party equipment rentals, machining set to borrow but not directly serving the processing customs procedures follow the kind of temporary import-re-export, pay tax; tax policy, follow the instructions in circular No. 194/2009/TT-BTC.

Article 14. Customs procedures for import, export to make the form work (samples of non-payment).

1. Customs procedures for export and import to make the form work done according to rules for goods exports, imports of non-commercial aim guide in part III circular No. 194/2009/TT-BTC.

2. Samples to modeling work satisfies the following conditions: a) can only be used as a template to work, has no commercial value (for example, the row was perforated or stamped "samples", a shoe, a shirt);

b) of the document from the shipment of samples;

c) Each code sample only export a maximum of 5 units.

Article 15. Procedures for the export of products manufactured abroad 1. Customs records: a) customs declarations: filed 2 originals;

b) pallet goods for many types of goods or packaging not homogeneous: filed 12 originals;

c) export licences for goods export license under the provisions of the law: 1 original if the copies or exports when exporting multiple times and produce originals to collate, prepare to track votes except backward;

d) The other relevant documents under the provisions of the law: 01 a.

2. Customs procedures follow regulations on customs procedures for goods export trade instructions in part II of circular No. 194/2009/TT-BTC but do not perform the check tax, tax for export products; also made some extra content: a) If export manufacturing products that use raw materials supply self then customs procedures follow the instructions in article 12 of this circular.

b) If contract/addendum to contract work that uses complete machining product import attached export machining product then clearly stubs on the export Customs Declaration.

c) where export processing products for third parties but in contract work not yet performed by specific name, address of this partner, the procedure of registration of export declarations submitted to the trader, the Customs copy of the text set to the indicated delivery processing for third parties.

d) for export shipments in an actual inspection of the goods, the trader present patterns of raw materials (for the case of sampled) and the table norm announced when the Customs requirements.

The case of traders lose patterns or questionable exports products not produced from imported raw materials, the customs officer checks the actual implementation of the export product sampling to referendum Examiner (unless a particular product could not retrieve a sample, you can take pictures to look at).

DD) Customs procedure only registered export declaration for the goods codes traders have reported norms.

3. Customs procedures for export processing shipments move gate follow the customs procedures for goods transfer gate specified in article 16, article 18 Decree No. 154/NĐ-CP dated 15/12/2005 of the Government and the guidelines in article 57 circular No. 192/2009/TT-BTC.

4. Customs procedures for export have been machining product back for repair, recycling follow the instructions in article 51 circular No. 194/2009/TT-BTC.

Article 16. Customs procedures for export and import in place for processing products import and export conditions in place to comply with the provisions of Decree No. 12/2006/ND-CP on January 23, 2006. Specific customs procedures are as follows: 1. for products imported machining in place to do the production materials: a) the import procedure in place: a1) export for traders: a 1.1) full disclosure of the criteria for traders to export goods declaration on export-import in place , sign, seal;

a 1.2) Delivered 4 cargo declaration export-import in place, goods and export invoice or Bill RATES for traders to import.

A2) for traders to import: a 2.1) declared full criteria for traders to import goods declarations on export-import in place;

a 2.2) received by export trader in place;

a 2.3) submission of customs declarations, including: export-import cargo in place, purchase contracts with parties set to work-have terms for goods receipt from the receiving party, present the export Bill or Bill of export merchant RATES, other documents prescribed for each type of import (except for transport) and to present a sample of goods imported in place (if import in place as raw materials to manufacture for export) for customs Sub-Department where traders import procedures to import procedures in place according to the rules, suitable for each type of import.


a 2.4) once done the import procedure in place, traders imported save 1 declarations; switch the 2 remaining declarations for export traders.

A3) Customs procedures for importing on the spot: a 3.1) reception, registration, inspection Declaration tax calculation (for tax receipt); just check the fact of goods when there are signs of violation;

a 3.2) confirmed already do customs procedures, sign and seal the servant on 04 Declaration export-import in place;

a 3.3) Save 1 Declaration and certificate from the traders, filed, paid back for Traders importing 3 Declaration and the certificate from the traders to present;

a 3.4) notified in writing to the tax authorities the direct management of import traders in place to track or notification sent through computer networks if between the Bureau of customs procedures for imported and local tax agencies already connected to the network.

b) export procedures in place: b1) traders export procedures in place: filing of customs for the Bureau of customs export procedures in place include: 2 export-import declaration in place there was confirmation of customs procedures; specify delivery of party set; export license (if licensed exports).

B2) to customs export procedures in place: b 2.1) receiving export customs records in place;

b 2.2) taking steps to register the prescribed declaration, tax inspection for raw material supply order (if any). Confirmation of completion of customs formalities, signed, stamped customs declaration on public servants;

2.3 b) Save 12 declarations and other documents filed, traders pay traders 1 declarations and the vouchers because traders present.

c) where traders, admitted the import machining products in place to do the production materials product export processing is done several times a day or week or month, are included on import and export customs declaration in place on the basis of the documents delivered, each time as export invoice or Bill RATES export shipping cum warehouse voucher, the internal condition of the export invoice or invoice VALUE ADDED, output slip cum internal shipping combined for only limited during the day or week or month for declarations of days or weeks or months. The case at the time of delivery, order a change of policy or tax rates then made on premises of import and export declarations, not lumped together with evidence from no change in rates or tax policy.

The time of registration of customs declarations included by day is the last hours of the day. The time of registration of customs declarations included under week or month is the last working day of the week or the month.

The reality check of the goods for this case only made when there is suspicion of traders, goods not on import and export declarations in place; the case of traders have put goods into production, then check out the books and vouchers relating to the receipt of the goods by traders.

2. for complete machining of products imported to domestic business premises: a) Customs locations: at the Customs Bureau management export product processing in place.

b) record customs, customs procedure: follow the instructions in article 41 circular No. 194/2009/TT-BTC. Tax policy, policy on the import of goods made under the current rules.

The case of the goods in an actual test, the test only once when the import procedures in place.

c) complete machining products import in place to domestic sales made to Regulation No. 89/2006/ND-CP on 30/9/2006 by the Government on goods labels.

3. export and import procedures in place for traders to get to work for foreign traders and the traders who imported the product work premises then this trader performed both export and import procedures in place work-product.

4. for products used for processing payment processing: customs procedures done in the form of export and import in place. Instead of purchase contract in writing agreement between the party and the party receiving the payment of machining machining by machining products.

Traders in fully implementing the policy management of import goods, tax policy as against imports from abroad and the provisions in Decree No. 89/2006/ND-CP on August 30, 2006 by the Government on goods labels. The product of this work was put in to the liquidity contract machining.

5. export-import declaration in place of value to liquidity when: a) export for traders: customs declarations are complete, signed, certified, sealed by four parties: the export traders, merchants importing, customs export formalities, the customs import formalities.

b) imported for traders: customs declarations are complete, certified, stamped, signed by 3 parties: export traders, merchants importing, customs import procedures.

c) where export traders and traders import in place are filling in at a Bureau of customs, the Customs Bureau of this sign both the customs export formalities and customs procedures for imports.

Article 17. Customs procedures for hiring back machining case Vietnam traders sign contracts with foreign traders machining but not directly that other traders hire machining machining (machining rental) in accordance with point b, paragraph 2, article 33 of Decree 12/2006/ND-CP on January 23, 2006, the Government contracted merchants with machining foreign workers are the people who do the export, import, the liquidity contract work with customs and responsible before the law on the implementation of this outsourcing contract. Trader contract work with foreign traders are responsible for notification in writing about the merchant name, Head Office and address of the manufacturing facility of merchant processing received back to the customs checks when necessary.

The goods delivered, getting between the traders Vietnam together aren't doing customs procedures.

Article 18. Product delivery procedure transfer machining 1. The responsibility of the trader: a) on the basis of the text specifying the parties put outsourcing, product outsourcing delivery merchants forward (right side) and traders receive transitional machining product (right) organized the delivery of, the goods receipt as stipulated in paragraph 2 of this Article.

b) representative under the law of the receiving Party, Party trader is responsible before the law about the delivery of the right products, receive declarations on Declaration of cargo forwarding processing (hereinafter referred to as the forward declaration).

c) representative under the law of the trader to Party Affairs is responsible before the law about transfer machining products manufactured from raw materials of the contract work. The representative under the law of the receiving Party trader is responsible before the law on the use of transfer machining product for your purposes.

d) If outsourcing contract with forwarded machining (contract work) and contract manufacturing using product transfer machining materials processing (contract work) the same traders receive processing, the traders perform the duties of both the party and the receiving Party.

2. Customs procedures: a) on the delivery of customs declarations and declaration delivered to the receiving Party: a1) on the delivery of the full declaration of the criteria for the delivery of publicity, sign, seal on all 4 Declaration (model HQ/2011-GCCT – annex I).

A2) product Delivery with 11 customs declarations and export invoice or Bill RATES for the receiving Party; the delivery, get done at the warehouse or manufacturing establishments of the receiving Party.

b) after getting enough product, invoice and customs declarations were 4 Declaration, signed, sealed, delivered-party party conducted the following: b1) Opening fully the criteria for recipient, signed, stamped on all 4 Declaration.

B2) register customs declaration with the Customs side, registration documents include: b 2.1) customs declarations: filed 4 major releases;

b 2.2) the text specifies the order of the most recent work: 1 copy, produce 1 a main;

2.3 b) export invoice or Bill RATES: 01 copy and produce 1 a main;

b 2.4) goods transfer Machining Samples.

b 2.5) presentation of the goods or the books and vouchers relating to the goods receipt to check when required.

c) duties of the Customs party: c1) receiving record of customs and cargo forwarding processing model;

C2) proceed to sign the Declaration; set the Polling sample, sealed samples as specified;

C3) reality check goods: actual test only when there is suspicion of 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;

C4) confirm did customs procedures, sign the seal up all 4 declarations;

C5) Save 12 declarations and a copy of the voucher; charged to the receiving Party 3 original declarations and other documents; delivery of goods form the Customs seal for the right of self-preservation to presented to customs upon export of the products work or other circumstances when the Customs requirements.

d) after receiving 11 customs declaration has confirmed the completion of customs formalities from customs party, the party receiving the save 1 declarations; turn right 2 the remaining declarations for Party Affairs.

DD) right after getting 11 customs declarations (opened in full, signed, stamped and customs of the receiving party) party got moved to, party affairs sign customs declarations to the Customs side of affairs, registration documents include: đ1) customs declaration received from the receiving Party: 2 originals;

đ2) text to specify delivery: submit 1 copy, produce 1 a main;

đ3) export invoice or Bill RATES: 1 copy, produce 1 a.

e) the Mission of Customs Affairs of party: e1) receiving customs records;

E2) sign declarations; confirm completion of customs procedures; signed, stamped on both declarations;

E3) Charged for the delivery of 12 main declarations and the vouchers; Save 1 declarations and a copy of the documentation.


If outsourcing contracts and national contracts are due to a Department of customs administration, the Bureau of customs to make the task of the whole party and customs the Customs side.

Product delivery procedure work forward on this is applied to all other instances of rental partner.

3. forward declarations are used as vouchers to the liquidity contract if requirements are met: a) for outsourcing contract Affairs: a1) the criteria on the Declaration was a full declaration, not erased; certified, stamped, signed by all 4 sides: Party Affairs; The receiving party; Customs Affairs machining contract management (Customs Affairs of Parties); National contract management Customs (Customs party);

A2) time of Party Affairs to customs customs formalities delivery side must be in the validity period of the contract work delivered and not more than 15 days from the date of the receiving party to sign customs finished up customs declarations. So the time limit stated above, if the Declaration has been accepted the party's customs confirm completion of customs procedures, the record-setting offense to handle prescribed and resuming customs procedures, do not cancel the Declaration.

b) for contract work: b1) the criteria on the Declaration was a full declaration, not erased; certified, stamped, signed by 3 Parties (except of Customs Affairs of Parties);

B2) time party to the Customs side as customs procedures are in the valid term of the contract work and get no more than 15 days from the date of delivery to sign on the side of the Declaration forward.

Article 19. Procedure for transfer of materials, materials; machinery, equipment rent, borrow as directed by the parties put into processing contracts other processing in the course of performing the contract.

1. The case was moving: a) machinery, equipment has done stage work before the contract was transferred to the implementing stage of the next machining contract same or other partners receive, most recent work;

b) raw materials, materials that have imported for processing contracts but not fit to perform this processing contracts (due to change the form code), on the latest machining required to contract for other machining or other partners receive, most recent work;

c) raw materials, materials of contract/contract addendum this machining but the latest offshoring delivered the wrong for contract/addendum other machining contract partners most recent;

d) other cases if a text explanation traders good reason, Director of the Bureau of customs where the outsourcing contract management review, approved for transfer, unless otherwise stated at the point of c4, clause 2, article 23 of this circular.

2. Customs: apply as delivery procedures, get the product transition machining instructions in article 18 of this circular, except ask traders to produce the export invoice or Bill RATES.

Article 20. Export raw materials, paid work abroad during the duration of the contract work 1. Customs records: a) the Declaration of export goods: 2 originals;

explanation of text b) traders (stating the reason for re-export; number of days, months, and year of import declarations and outsourcing contract with return): 1 original with a copy of the import declaration respectively;

c) text recommended returning the party set itself 01: machining.

2. Customs procedures: as the export procedure charged abroad of raw material, materials, excess processing instructions at point b, paragraph 2, article 23 of this circular.

Article 21. Liquidity contract procedures of processing 1. Liquidity profile: a) General Tables imported raw materials, according to the 01/HSTK-GC 2011-annex II attached to this circular: submit 1 original;

b) aggregate Table export machining products under model 2, HSTK-GC 2011-annex II attached to this circular: submit 1 original;

c) export declaration statement processing products (including import and export declarations in place; the delivery declarations of processing products forward) has done enough, customs basis identify the goods were exported following the instructions in article 26 circular No. 194/2009/TT-BTC, form 9/HSTK-GC 2011-annex II attached to this circular) January: a main;

d) material synthesis Panel, export supplies charged abroad and switch to other machining contract while performing contract work under the form 03/HSTK-GC 2011-annex II attached to this circular: submit 1 original;

General materials Table), supplies party supply machined receiver (if available) according to model 04/HSTK-GC 2011-annex II attached to this circular: submit 1 original;

The case of the Customs Agency has questioned the Declaration materials purchased in the country to offer no true then ask traders to produce the bill payment voucher, purchase raw materials supply side's most recent work;

e) synthetic materials Panel, materials used for the production of the exported product may form HSTK-GC 2011-annex II attached to this circular: submit 1 original;

g) liquidity outsourcing contract Dashboard form 06/HSTK-GC 2011-annex II attached to this circular: 02 filed original (pay traders 01 after liquidity);

h) aggregate Table machines, equipment for temporary import, re-export form 07/HSTK-GC 2011-annex II attached to this circular: 02 filed original (pay traders 01 after liquidity);

I) interim declarations to import machinery, equipment rent, borrow; the Declaration got machinery, equipment from other outsourcing contract (if any); Re-export declaration machinery, equipment: produce a primary (a saved person customs);

k) Statistical Table finished products imported for attaching or with export processing products (if any) form 8/SPHC-GC 2011-annex II attached to this circular: 02 filed original (pay traders 01 after liquidity);

Legal representative of the traders signed, stamped (if individual business households was then signed, specify name; on identity number, where level) on the tables mentioned above and is responsible before the law for the accuracy and honesty of the liquidity figures.

2. The deadline, the deadline for payment: a) the time limit for submission of liquidity: slow for 45 days from the date of the contract work (or work contract appendix) end or expire, traders filed enough liquidity profile outsourcing contracts (including raw resolution approach excess supplies, machinery, equipment temporarily imported, scrap, scrap, scrap) for the Customs Department contract management.

With regard to the outsourcing contract is split into several appendices to make the time limit for filing the liquidity for each Annex of the contract work performed as the time limit for filing the liquidity contract machining.

b) renewed submission of liquidity: b1) The case was renewed submission of liquidity: b 1.1) the trader simultaneously perform multiple machining contracts and these contracts are expired made at one time should not resume preparations;

b 1.2) are in dispute between the parties most recent offshoring and outsourcing recipient related to the contract;

b 1.3) The case because other unforeseen reason traders do not make timely payment.

B2) the authority and the deadline extended: text based interpretation of traders, Director of the Bureau of customs to manage outsourcing contracts reviewed, extended the time limit for filing the liquidity Guide at point a, paragraph 2, of this Article. Renewal term only once and not more than 30 days.

3. test methods, reference liquidity profile: a) check, for preliminary screening applies to Executive traders good customs law: examining the adequacy, sync, valid record liquidity; preliminary collation tables liquidity (Form 6, HSTK-GC form 07/2011, HSTK-GC 2011, model 08/SPHC-GC 2011-annex II attached to this circular) due to traders filed with liquidity on the tables.

The criteria determining the Executive traders good customs legislation to classify records as traders liquidity meets the following conditions: a1) observance of good customs legislation according to the guidelines in article 3 Circular No. 194/2009/TT-BTC;

A2) at the time of filing the liquidity no longer contract/addendum to contract work expired yet liquidity;

A3) traders not being processed in breach of the liquidity contract work in the period from the date of registration of the export goods declaration of final contract/addendum to contract liquidity contract/contract addendum.

b) examined, collated details of records apply to liquidity cases: b1) liquidity profile of traders fail good customs legislation.

B2) liquidity profile of merchant in good standing customs legislation but there are signs of suspicion (about the import of raw materials, materials, about the norm, on the export product, the questionable findings through preliminary screening for liquidity profile).

B3) check the probability of 5% of the contract's Outsourcing Executive traders good customs law (not counting the records have detailed check in details b2, point b, paragraph 3, of this) to assess its compliance with the law of the trader. How to calculate 5% of the total contract after processing has the liquidity of merchant in good standing of the customs legislation years ago adjacent, if the result is smaller than 1, round 1 contract contract.

B4) for the case mentioned in b1, b2, point b, paragraph 3, of this, the traders produce original export goods declaration (a saved person customs) and single transport/shipping documents (a copy of the main traders, present a key to) identify cargo has lined up the exit transport means to the customs check , against the export declaration statement.

4. The time limit for receiving, checking, for liquidity profile projection: a) for contract/contract addendum in an preliminary examination:


The latest 7 working days from the date of filing traders liquidity full, valid, complete the customs officer for preliminary screening and confirmation of liquidity for traders; If the preliminary test findings have questioned stated at point b, b2 weather, paragraph 3, of this, the switch to check liquidity profile details and announce clearly the reasons for traders to know the required Votes in the profession;

Priorities receiving, checking, previous collation for traders information technology applications to manage, order processing and tracking of connections with the Customs authorities.

b) for contract/contract addendum in an inspection against details: 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.

c) liquidity profile checking by traders to submit, present stated at points a, b paragraph 4, this is done at the Customs Office. The case of the amount of liquidity profile and many traders have suggested text is done check the liquidity profile of traders at the headquarters, the head of the Bureau of customs to manage outsourcing contracts reviewed, decisions.

5. The time limit for making customs procedures for raw materials, supplies and excess; machinery, equipment temporarily imported; scrap, scrap, scrap: slow for 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).

6. Confirm the complete procedure of liquidity: a) for contract/contract Addendum No machining of raw materials, materials, excess; machinery, equipment rent, borrow; scrap, scrap metal are: slow for 1 days work (for the record liquidity in an preliminary examination) or 3 days (for the record liquidity in an detailed examination) after the completion of the inspection, for liquidity profile projectors, led Bureau confirmed complete liquidity on the procedure Table liquidity outsourcing contract model 06/HSTK-GC 2011-Appendix II Liquidity Table consumables, equipment, temporary import, re-export form 07/HSTK-GC 2011-annex II statistical Tables, complete products imported for attaching or with export machining product model 08/SPHC-GC 2011-annex II attached to this circular.

b) for contract/addendum to contract work has the raw materials, materials, excess; machinery, equipment rent, borrow; scrap, scrap: slow for 1 days work (for the record liquidity in an preliminary examination) or 3 days (for the record liquidity in an detailed examination) after completion of the customs formalities for materials, supplies and excess; machinery, equipment rent, borrow; scrap, scrap, scrap, led Bureau confirmed complete liquidity on the procedure Table liquidity outsourcing contract model 06/HSTK-GC 2011-annex II, table of liquidity, temporary equipment machinery import, re-export form 07/HSTK-GC 2011-annex II statistical Tables, complete products imported for attaching or with export machining product model 08/SPHC-GC 2011-Appendix II attached to this circular.

Article 22. Handling overdue submission of liquidity and the duration of procedures for raw materials, materials, machinery and surplus equipment temporarily imported: 1. Handle delinquent filing liquidity: a) within a period of 90 days from the expiration date of submission the liquidity (including grace period) Customs Bureau, where contract management tools perform the following work: a1) have written to invite traders to customs bodies set up to handle infringement thereon as specified: invited 2 times;

A2) implement measures for tracing, asking traders to make the liquidity contract machining.

b) case too 90 days from the expiration date of submission the liquidity that the trader does liquidity filing then customs tax implementation, determine the amount of tax payable, the amount of the fine slow filed against raw materials, materials, machinery, equipment in the contract work yet liquidity from the date of registration of the Declaration entering the material materials, follow the instructions in circular No. 194/2009/TT-BTC.

2. Handling of expired time limit for the procedures for raw materials, supplies, machinery, equipment temporarily added: a) the Customs office where the outsourcing contract management: a1) Formed to handle infringement thereon as specified;

A2) tax and determine the amount of tax in respect of the raw materials, materials, machinery, equipment temporarily added ... in outsourcing contracts not yet liquidity from the date of completion of the customs formalities for liquidity projection.

3. The trader responsible for the import tax on the temporary account currency, value added tax on professional account currency according to the Customs Agency's press and made the decision to sanction the administrative violation according to the provisions of the law.

So the tax deadlines that traders do not accept the tax as determined by the Customs authorities apply coercive measures prescribed.

Article 23. Customs processing of raw materials, materials, excess; scrap, scrap, scrap, machinery, equipment rent, borrow 1. The form processing: depending on the contractual agreement and the provisions of the law of Vietnam, raw materials, materials, scrap, scrap, scrap, machinery, equipment hire, on loan to be processed are as follows: a) sold in the markets of Vietnam (follow the export method import in place);

b) exporting pays off;

c) move on to perform other processing contract in Vietnam;

d) presentation, donation in Vietnam;

e) destruction in Vietnam.

2. Customs procedures: a) Customs procedures, material surplus supplies, scrap, scrap, machinery, equipment rent, borrow in the market of Vietnam made in the form of export and import in place according to the instructions in article 16 of this circular.

b) export Customs charged abroad as directed by the side of the most recent work performed as shipment for export trade. When do customs procedures, customs officer reality check, shipment reference material export foreign patterns with paid material was retrieved when importing (case of sampling); collation type, sign, code name of machines, recording devices on temporary import declaration with machinery, production equipment.

c) transfer the materials, excess supplies, machinery, equipment rent, borrow to other machining contract as directed by the side of the most recent work made as Customs Affairs, received the product transfer machining instructions in article 18 of this circular, except ask traders to produce the export invoice or Bill RATES at the same time perform the following work: c1) The transfer of raw materials, materials, excess; machinery, equipment rent, borrow other outsourcing contract to be performed after the Customs Bureau leader contract management tools confirms the text suggested by the trader when the liquidity contract machining.

C2) case moved the materials, supplies and excess; machinery, equipment rent, borrow to outsourcing contracts by other traders make: c 2.1) recipient: notice of time, place and produce materials received from other contracts to save templates and retrieved when importing to the Customs side get reconciled before bringing the raw materials, materials for production.

c 2.2) the Customs party: at the latest 3 working days from receipt of the notification of the Customs side, traders receive completed the model collation to save raw materials taken when importing with the material transfer, if appropriate, the conduct of the new sampling for contracts received the material (the reference sample and new sampling done at the production facilities of traders). In the process the model collation, if detected signs of short delivery or delivery of missing goods than on declarations forwarded then check the shipment and handling of violations (if any) prescribed by the law.

For the machinery, equipment, rent, borrow, or raw materials, could not get the patterns right, Customs made reality check of goods when there are signs that traders delivery control, lack of delivery of goods than on the Declaration forward. Leaders of the party's customs Bureau received specific test cases.

C3) material transfer case, surplus supplies, machinery, equipment rent, borrow from outsourcing contracts to other machining contract by the same trader make: c 3.1) When customs procedures to transfer excess supplies of raw materials, from contract work to other machining contract Traders present patterns of the material contract work delivered;

c 3.2) Customs Bureau contract management tools make the model move raw materials, materials to make templates for new outsourcing contracts by: created new sample ballots, sealed samples of raw material, materials of the same sample votes.

3.3 c) Customs Bureau contract management tools make checking in the trader's production facilities when detected signs the transfer of raw materials, materials on the customs declaration is not honest.

C4) not transferred materials, materials to other machining contract in the following circumstances: 4.1 c) traders who import raw materials, but does not perform the contract work which suggested moving the entire material, this material for other traders;

4.2 c) Traders receive raw materials from previous machining contract but not take on work that continues to suggest turning to outsourcing contracts; the case of raw material, materials received from outsourcing contracts before put into production but not used up for this machining contract shall be further transferred and used in the following machining contract, not continue to move to the next processing contract.

d) Customs presentation, donation of machinery, equipment rent, borrow; raw materials, supplies and excess; scrap, scrap: customs records include: d1) customs declarations (using non-merchandise trade declarations): on the Declaration stating the "outsourcing of contracts in ... on ..., ... in. .. Traders receive work... ": 2 a.

D2), courtesy of the donation text set: 1 the original submitter;


D3) written approval of Industry if the row in the list presentation, donation of goods imported under license of the Ministry of industry and trade or written permission of the specialized agencies if the imported goods have licenses of State administration majors: 01 a.

Customs and tax policy made under the provisions for presentation, donation. After completing customs formalities, the Customs copy 2 a declaration, 1 a save in the same contract, contract machining for traders to get to work (if the person was not provided as traders get to work).

DD) Customs procedures to supervise the destruction of wastes, scrap in Vietnam: đ1) the destruction of scrap, wastes are conducted during the implementation or after the conclusion of the contract/contract addendum.

đ2) Customs procedures monitor the destruction: dd 2.1) traders have sent text contract management Bureau of customs notification processing time, the destruction of the text of the agreement is attached to the side of the latest machining and written approval of the competent authorities on the management of the environment if the trader directly destroyed.

Case of other traders hire traders have scrap processing function, scrap-it must have a contract of destruction (1 original) and allows the competent authorities with regard to this trader (1 copy).

DD 2.2) traders celebrated the destruction and responsible before the law about the impact of the whole process of destruction of the environment.

DD 2.3) Bureau of customs management outsourcing contract sent 2 customs officer monitored the process of destruction.

DD 2.4) at the end of the destruction, the parties proceed to set the minutes confirms the destruction as prescribed. This record must be signed by legal representative of merchant, merchant's marks with destruction, name, signature of the customs officer overseeing the destruction and who are legal affairs representatives involved in the process of destruction.

3. for raw materials due to the excess supply by Auto traders imported from abroad form according to the type of processing: where the party sets the work has paid money to buy raw materials, materials: follow the instructions in item 1, item 2 of this Article.

The case put the outstanding machining party money to buy raw materials, materials: supply contract for transfer are processed next if supply conditions meet the guidelines in paragraph 2, article 12 of this circular.

4. for contract work with the same partners put together partners receive processing and machining, traders are compensated the same material type, of the same specifications, quality, same price.

Article 24. Handle for raw materials, supplies and excess; machinery, equipment rent, borrow; No machining product export charged was due to put party abandon machining traders get responsible machining to domestic consumption tax for raw materials, supplies and excess; machinery, equipment rent, borrow; machined products not charged because the party put the disclaimer or machining procedures for destruction as instructed in point e clause 2, article 23 of this circular. Tax bases are determined at the time of conversion of the purpose of use as specified in circular No. 194/2009/TT-BTC.

Section 3 CUSTOMS PROCEDURES for GOODS PLACED overseas OUTSOURCING article 25. Contract notice procedure of processing 1. The responsibility of the trader: export procedures before the first batch of outsourcing contracts, traders made the announcement of the contract. The records include: a) outsourcing contract and Appendix (if available): 2 originals;

b) business registration certificate or license investment or investment certificate (if the first procedure): submit 1 copy;

c) certificate of registration tax code (if the first procedure): submit 1 copy;

d) license of the competent authorities if the goods exported for processing contract execution and processing of imported products in the categories of goods export, import licence: 1 copy, present the originals.

2. The tasks of the Customs Agency: follow the instructions in paragraph 2, article 6 of this circular, except for checking production base.

Article 26. Procedures for the export of raw materials to produce goods placed overseas outsourcing 1. Customs records as record shipments for export products; In addition, if raw materials export list export goods have licenses of Industry or specialized agency shall present the Agency's license is more competent to the Customs except backwards.

2. Customs procedures as for commercial goods guidelines in part II of circular No. 194/2009/TT-BTC, except for the tax, tax inspection, but made the Save sample to compare when importing products. The sample, save the template, save the image to follow the guidance in article 15 circular No. 194/2009/TT-BTC.

Article 27. The notification procedure, adjust and check the level of 1. Norm notices a) traders are responsible for submission of the table use, limit consumption and shrinkage rate of raw material, materials for the Customs form 03/TBĐM-GC 2011-annex I attached to this circular (but do not perform the average level of stubs).

b) unit in the table norm follow unit in the category of goods export, import of Vietnam attached to decision No 107/2007/QD-BTC dated 25/12/2007 of the Ministry of finance and unification with the unit in the contract/addendum to contract work has announced.

The case unit of the quota message Table can not be used as the unit of account in the list attached to decision No 107/2007/QD-BTC instructions then the trader is responsible for bulk conversion on export and import declarations according to the unit at the table level notification.

2. Time of notice, adjust the quota a) time: a1 notice) at the latest 10 days before the date of registration of the declaration procedures for the first shipment of the import contract machining.

A2) where products are sold in the foreign processing trader announced the norm prior to the liquidity contract machining.

b) adjust the norm: b1): adjust time delay for 5 days before the registration procedures of import declarations, the first shipment of the contract work.

B2) The case: adjustment in the process of performing contract work if so change the nature of materials, machining conditions led to the change of the actual norms (agreements in the Appendix of the contract work) then the traders who filed the new norms of the Panel code with the text stating the reason for sending the Customs Bureau where outsourcing contract management view review, decisions specific to each case.

c) When adjusting the level of the item, the trader does not have to change the code has informed the customs authority. Traders and customs procedures for uniform machining contracts added extra code to the code that was on the table to adjust norms and on the import declaration for goods code quota adjustments.

3. Quota traders have reported, adjusted with the customs authority is the norm to the liquidity contract machining.

4. The test cases: a) informed traders adjust inflated;

b) interrogative signs cheaters norms;

c) traders were the customs fraud sanction norms within 365 days from the date the decision to sanction. So this time then make test norms according to the instructions in points a, b, paragraph 4 of this Article.

5. test location a) check at Customs Headquarters and/or b) check at the headquarters of the traders.

6. test method a) customs check directly;

b) check through the Organization of specialized expertise.

7. time: a) check after traders filed notice board adjusted norms, or b) When the liquidity contract machining, or c) When checked after customs clearance.

8. inspection authority: customs Bureau leader contract management tools, the following Customs inspection Bureau, following Customs inspection Bureau.

9. Liability of traders in the process: a) check the specific Award, details about the method of building norms of the code has informed the customs authority with product samples, documents and technical design of the product (e.g. cutting diagram for garment).

b) produce the books, accounting documents as required, and create favorable conditions for the customs check the norms are quick, accurate.

c) made the decision of customs authorities concerning the test norms.

10. Duties of the customs officer when checking the norm: a) check the correct process, not troubling, hinder the operation of the traders.

b) made time to check: b. 1) for the test cases on record at the Customs Headquarters: slow for 8 hours of work since the start of the test is done to check the 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.

b. 2) where the import machining products have the characteristics needed in coordination with the specialized agencies, the time test 02 working days from time of received results the assessment from the specialized agencies.

c) sealing product samples have made test norms and human trade of self-preservation, stating the number of sealing on the minutes of test norms.

d) Set the minutes confirmed the test results when the test ends. The minutes reflect the full, honest with reality check, signed by customs officer performs check and legal representative of the traders are checked. Sample report as a sample test norms for receiving foreign traders for processing by the Customs Administration Guide.


DD) on the basis of the minutes of test norms, establishing test norms conclusion (2). Conclusion the test norms as leaders of the branch register and submit 1 a for traders to perform. Template sample-like conclusion conclusion the test norms for receiving foreign traders for processing by the Customs Administration Guide.

11. disposal measures in the case concluded norms informed traders, incorrect adjustments than reality (increase in comparison with the actual limit): a) Created a breach and violation of sanctions under the rules.

b) If contract/addendum to contract liquidity yet: machining test norm is the norm to make the liquidity facility.

c) If a contract/addendum to contract work has liquidity: the norm is the norm to make tax collection base.

Article 28. The procedure of importing products latest overseas outsourcing 1. Customs records as the type of trade; Customs declarations registered according to the type of the entry.

2. Customs procedures as customs procedures for goods trade.

a) tax and tax inspection: a1) the determination of tax rates, tax rates, origin of goods made according to the instructions at point b, paragraph 4, article 101 circular No. 194/2009/TT-BTC.

A2) norm base took notice with the Customs and actual imports in order to determine the amount of raw materials exported from Vietnam brought into work for imported products.

b) When checking the actual implementation of the model collation to save raw materials taken when exporting materials constitutes on the product; against the norm with imported products if there is suspicion of cheating the quota sampling, the sampling record, sealed samples to serve as a basis for the test norms.

Article 29. Interim procedures for export of products manufactured abroad for recycling then re import back Vietnam 1. Conditions are a temporary export, outward processing products for recycling then re import back to Vietnam: a) temporary export processing products for recycling within a maximum of three hundred sixty-five (365) days from the date of registration of the import declaration.

b) products not yet through the production process, processing, repair or use in Vietnam.

2. Where customs procedures: at the Bureau of customs where the outsourcing contract management.

3. the temporary export formalities processing products for recycling: a) customs records including: a1) text recommended to temporarily export the goods, stating the goods in the import declaration would reason, temporarily exported for recycling, recycled content: submit 1 original;

A2) Customs Declaration of goods for export; a detailed inventory of the goods as for the commercial goods;

A3) import customs declaration processing products of recycling shipment: submit 1 copy;

A4) text back to recycling of foreign partners: 1 the originals;

b) Customs procedures applied as customs procedures for goods trade and export have to fact check the goods. Customs officer performs check the actual sample or picture (for goods cannot be sampled) work product put out recycling foreign perspective upon re imported;

c) timelines by recycling traders registered with the Customs Agency but not more than 275 days of temporary export.

4. procedure for re-entering the product recycling: machining a) customs records including: a1) declarations imported goods: the original 2nd submission;

A2) export goods declaration (for recycling): submit 1 copy;

A3) Customs procedures applied as customs procedures for importing commercial goods (except for import permits, tax, tax inspection). For the shipment of goods, the reality check the customs officer on duty to check actual actual collation of goods re-entering with samples of goods taken as provisional (or images taken when the temporary export formalities);

The case of recycled machining product sales in foreign markets, then follow the instructions in paragraph 2, article 32 of this circular.

Article 30. Transfer machining procedures abroad.

With regard to cases of transition work abroad then Vietnam traders who do not transfer machining with Vietnam customs.

Article 31. Liquidity contract procedures of processing 1. Liquidity profile, including: a) lists export declarations, import: filed 12 originals;

b) aggregate Table of materials, materials for export: 1 original;

c) synthetic Table product import machining: filed 12 originals;

d) aggregate Table product offering, sales processing, destruction (if any) in foreign countries: 1 original;

General materials Table), materials used to produce the product imported machining: 1st a main;

General materials Table e) purchased abroad (if any) to produce the products already imported machining: submit 1 original;

g) liquidity outsourcing contract Dashboard: 02 a.

The content of the aforesaid tables similar to the corresponding tables of the liquidity contract profile receive foreign traders for processing instructions in clause 1, article 21 of this circular.

2. Procedure of liquidity: the time limit for lodging merchants, the payment deadline; test methods for liquidity profile projector; the time limit for check, confirm payment record; handling overdue payment filing done as contract receive work for foreign traders.

Article 32. Customs processing of raw materials, materials, excess; scrap, scrap, scrap; machines, equipment for temporary export and outsourcing service.

1. The form processing: depending on the contractual agreement and the provisions of the law of Vietnam, raw materials, materials, scrap, scrap, scrap, machinery, equipment hire, on loan to be processed are as follows: a) sale, offering, destruction in foreign markets;

b) import of Vietnam;

c) move on to perform other processing contracts in foreign countries;

2. Customs procedures: a) Customs procedures, offering for sale, destruction of surplus materials, raw materials, scrap, scrap, machinery, equipment rent, borrow in foreign markets performed as defined in the receiving countries; do not sign the customs declaration with Vietnam but customs tax, export tax (if any) for the raw materials, materials, machines and equipment taken from offshore outsourcing to Vietnam.

b) customs import about Vietnam: b1) If excess supplies of raw materials, machinery, equipment was exported from Vietnam; scrap, wastes arising from raw materials exports from Vietnam, the procedure of re-enter;

B2) If excess supplies of raw materials, machinery, equipment purchased abroad; scrap, wastes arising from raw materials purchases from abroad then performed as shipment for import export business;

B3) When customs procedures, customs officials checked the shipment actually made against the imported raw materials with patterns of raw material to be retrieved when exported (case of sampling); collation type, sign, code name of the machine, the device indicated on the temporary export declaration with machines, equipment re enter back.

c) transfer the materials, excess supplies, machinery, equipment rent, borrow to other machining contract: c1) traders have written to notify the Customs Bureau contract management tools, including message content: name, specifications, materials, raw material quality; the amount of raw materials, materials, machinery, equipment rent, borrow in the contract/contract addendum on number processing may be turning to contract/addendum to contract work on number, signed with the foreign partner (specify name of the party to get work abroad).

C2) only merchants transfer material, excess supplies; machinery, equipment rent, borrow to other machining contract after the Customs Bureau leader contract management tools confirms the text suggested by the trader when the liquidity contract/contract addendum.

Item 4 IMPLEMENTATION Article 33. Effect 1. This circular has the effect after 45 days from the date of signing, replacing circular No. 116/2008/TT-BTC on 04/12/2008, circular No. 74/2009/TT-BTC on 14/5/2010 of the Ministry of finance and the guidance documents of the Ministry of finance as opposed to this circular.

2. for the import declaration according to the type of import export production to provide for contract work, registration before September this circular effect shall be accepted to the liquidity contract machining. Tax policy, tax refund procedures of this Declaration the following types of import export production.

3. for contract/addendum notification and processing contract was receiving at the time of the circular No. 116/2008/TT-BTC on 04/12/2008 and the circular No. 74/2009/TT-BTC on 14/5/2010 in force but the liquidity at the time this circular effect, the traders are the choice of the liquidity contract/addendum to contract manufacturing instructions in circular No. 116/ 2008/TT-BTC on 04/12/2008 or circular No. 74/2009/TT-BTC on 14/5/2010 or liquidity under the guidance of this circular.

Article 34. Responsible for implementation 1. General Director of the Bureau of customs to base regulation in this circular issued customs procedures to guide the implementation of customs units, medium sized facilitation ensure tight management activities, export and import regulations of the law.

2. the General Director of the Bureau of customs, the heads of the units and the Ministry of finance, the Organization, the individual concerned is responsible for the implementation of this circular.