CIRCULAR guide pilot electronic customs procedures _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based Customs Law No. 29/2001/QH10 on 29 June 2001 and Act No. 42/2005/QH11 on June 14, 2005 amending and supplementing a number of articles of the customs law;
Export Tax base, import tax of 45/2005/QH11 on Jun. 14, 2005;
Pursuant to the law No. 78/2006 Tax Manager/QH10 on November 29, 2006;
Electronic transactions pursuant to the law No. 51/2005/QH11 on November 29, 2005;
Pursuant to Decree 79/2005/ND-CP dated 16 June 2005 of the Government regulations on the registration and operation of customs agents;
Pursuant to Decree No. 149/2005/ND-CP on 08 December 2005 detailing the Government's enforcement of export tax, import tax;
Pursuant to Decree No. 12/2006/ND-CP dated 23 January 2006 from the Government detailing the trade Enforcement Act of purchase and sale of goods and international dealers buying, selling, processing and transiting goods with foreign countries;
Pursuant to Decree No. 106/2006/ND-CP of September 22, 2006 the Government detailing and guiding the implementation of some articles of the law on investment;
Pursuant to Decree No. 23/2007/ND-CP dated 12 February 2007 from the Government detailing the commercial law regarding the purchase and sale of goods and the activities directly related to the buying and selling of goods business for foreign investment in Vietnam;
Pursuant to Decree No. 27/2007/ND-CP dated 23 February 2007 of the Government on electronic transactions in the areas of finance;
Pursuant to Decree No. 88/2007/ND-CP dated 25 May 2007 from the Government detailing the implementation of the law on tax administration;
Pursuant to Decree No. 29/2008/ND-CP dated 14 March 2008 the Government's regulations on Industrial Zones, export processing zones, economic zones;
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;
Pursuant to decision 149/2005/QD-TTg on June 20, 2005 by the Prime Minister on the implementation of pilot e-customs procedures; Decision 103/2009/QD-TTg dated August 12, 2009 by Prime decides to amend and supplement some of the things the decision 149/2005/QD-TTg;
The Ministry of finance instructed the pilot electronic customs procedures as follows: chapter I GENERAL article 1 GUIDE. Application object 1. The Organization, the individual export, import of goods make customs procedures;
2. the customs authority, the customs officer;
3. Agencies, organizations, individuals are responsible for providing the relevant information in the scope of electronic customs procedures.
 
Article 2. Scope 1. Pilot electronic customs procedures are applicable to: 1.1. Export and import of goods under a contract of sale of goods;
1.2. export goods, imported to make outsourcing contract with foreign traders or in foreign countries;
1.3. export and import goods by importing raw materials for the production of exported goods;
1.4. Goods put in, giving export processing businesses and business priorities;
1.5. Goods put in, giving bonded;
1.6. the export and import goods to implement investment projects;
1.7. the business goods under temporary import methods appeared;
1.8 exported goods, imported in place;
1.9. The goods have been exported but bounced back;
1.10. The goods were imported but must be paid;
1.11. export and import cargo transfer gate.
2. actual situation base, General Director of the Customs Bureau decisions pilot deployment roadmap.
3. organizations, individual export, import of goods made of electronic customs procedures as prescribed in this circular and the current rules relating to the export and import of goods in the case of this circular are not regulated.
 
Article 3. Explain the term In this circular, the terms below are interpreted as follows: 1. electronic customs: the customs procedure in which the reporting, receipt, customs information, the decision was made through a system of electronic data processing customs.
2. electronic data message to Customs: is the information generated, sent, received and stored by electronic means according to a standard format to make the electronic customs procedures.
3. electronic voucher: the voucher Is created according to the provisions in clause 1 of article 3 of chapter I of Decree No. 27/2007/ND-CP dated 23/02/2007 on electronic transactions in the financial sector are used to make the electronic customs procedures.
4. data processing system for Customs: electronic information system Is due to the General Department of customs management focus, uniform, used to make the electronic customs procedures.
5. electronic customs systems: Is the information system by the customs administration, used to make the electronic customs procedures.
6. electronic customs declaration system redundancy: Is the information system managed by the General Department of customs at the Customs Office, used to the Customs implementing e-customs procedures when there is a problem in addition to the data processing system for electronic customs.
7. Customs clearance of goods: the customs permit goods have completed the necessary customs, import or export complete the customs procedures and switch to a mode other customs management.
8. Liberation: Is the customs permit goods undergoing clearance procedures are under the decision of the customs.
9. Put on preserving goods: the customs permit goods undergoing clearance procedures are brought out of the customs surveillance zone when it has met the conditions of customs supervision by the General Department of customs regulations or the customs of self-preservation quo goods awaiting customs clearance.
10. Goods through customs: monitoring sector Is export and import goods have been brought into or from the Customs operation areas include Gates area, international transport railway station, international seaports, international river port, the port of the international civil aviation , inland (Inland Clearance Depot, abbreviated to ICD), bonded, the international postal service.
 
Article 4. The principle of conducting customs procedures, auditing, customs supervision 1. Customs, customs surveillance, inspection, tax management is done according to the provisions of article 15 customs law; Article 4 taxation Management Law.
2. principles of inspection, customs supervision.
2.1 subject to check, customs supervision.
Export and import cargo; Customs records and other documents related to export and import goods.
2.2. Customs inspection is made during the making of customs procedures and following through.
3. the customs authority apply risk management in customs inspection of goods export, import, customs records and other documents relating to the export and import of goods on the basis of the results of analysis of information, reviews the process of executive law of the customs , the taxpayer; There are priorities and facilitate to the extent of acceptance of customs declaration information based e-customs declarations with objects not belonging to one of the circumstances below: 3.1. Non-compliance with customs legislation;
3.2. Signs of violation of customs legislation;
3.3. Results analysis, reviews identified the high level of risk.
4. Base and authority to decide the form and level of the test.
4.1 decision base form, level test: a) the provisions of the law on customs inspection of goods export and import;
b) analyzing information, evaluating the level of risk in the management of goods export and import; results of analysis of information, the Executive reviews the customs legislation of the Organization, the individual made or are related to the export and import operations;
c) information about the sign violated customs laws;
d) randomly selected to assess the level of compliance of customs management object.
4.2. The authority to decide the form and extent of checks: Bureau Chief Bureau of customs where the implementation of the electronic customs procedures, within the authority are decentralized, decide the form and extent of checks; the decision to change the form and extent of checks by the data processing system for electronic customs launched, when information about the sign violated customs law;
The decision on the form and extent of examination customs Bureau Chief where the implementation of the electronic customs procedures performed through the decision to update or accept risk profile or directly on a data processing system for electronic customs.
5. Export and import of cargo owners have repeatedly infringed the customs legislation was applied to the test level of the entire customs records and reality check to the entire shipment.
6. When implementing e-customs procedures the customs must use unified electronic affidavit, the form as specified in annex I, annex II to this circular.
 
Article 5. Risk management 1. Customs authority apply risk management in the threading, decided to form the level of test profiles, fact check the goods for export and import.
2. On the basis of risk management, the prescribed documents to accompany the customs declaration electronically can submit, are not present, must present, must be submitted to the Customs authorities.
3. The application of risk management to comply with the provisions of decision No. 48/2008/QD-BTC dated 4/7/2008 of the Minister of finance, regulations apply risk management in customs services activities.
General Department of customs regulations on the management of specific risks to the threading, decided to form the level of test profiles, fact check the goods for export, import and some steps professional support for threading, decide the form and extent of checks for electronic customs procedures include : 3.1. Preliminary examination of the information opening electronic customs declarations;
3.2. decision on goods exported, imported moving gate;
3.3. The decision to allow the submission of vouchers slow in customs records;
3.4. Certificate from the transition from paper documents to electronic documents;
3.5. export goods, samples;

3.6. Check the level of raw materials, type of products produced for export.
 
Article 6. The electronic customs declaration 1. The electronic customs declaration including: 1.1. Home goods exported, imported (including foreign traders not present in Vietnam has been issued a certificate of registration of rights, the right to export and import goods under the provisions of the law);
1.2. Organization is the owner of goods export, import of mandated;
1.3. How do customs agents.
2. Subscribe e-customs procedures 2.1. The Customs conducted register electronic customs procedures under the form "register electronic customs procedures" and submission to customs Sub-Department where implementing e-customs procedures.
Dealer e-customs procedures can make the registration to join e-customs procedures for export and import goods on the basis of authorized.
2.2. During 8 working hours from receipt of a valid registration, customs Sub-Department where implementation of electronic customs notice of acceptance or rejection be stating the reason.
Sending information about your account to access the data processing system for the Customs electronic customs declaration is made according to the security process.
2.3. The customs are responsible for the security account to use when dealing with customs via the electronic customs declaration system or electronic customs system.
2.4. access account data processing system for electronic customs value for transactions, customs procedures with all the Customs Sub-Department where implementing e-customs procedures.
 
Article 7. The rights and obligations of the customs, the taxpayer 1. Exercise their rights and obligations under the provisions of article 23 customs law; Article 6, article 7, article 30 of law tax management; the law on tax policy; Article 4 of Decree 88/2007/ND-CP dated 25/5/2007 detailing the Government's enforcement of the law on tax administration; Decree No. 27/2007/ND-CP dated 23/02/2007 on electronic transactions in the areas of finance; paragraph 3 article 1 decision 103/2009/QD-TTg dated 12/8/2009 of the Prime Minister.
2. When implementing e-customs procedure, the Customs shall use digital signatures.
The case has not yet signed the account number that is used to access the system for electronic data processing customs to make the electronic customs procedures and responsible for electronic transactions under the provisions of the law.
3. Provide information, facilitate customs to access electronic customs declaration system serves the inspection, the Inspector.
4. Make the right pay customs procedures and fees by the customs authority collects the Association, held prior to the customs clearance of goods or filed on May 1 to May 10, following for the shipment have been adopted last month.
 
Article 8. The responsibilities and powers of the customs authority, the customs officer 1. Perform the responsibilities and powers specified in article 27 customs law; Article 8, article 9 law on tax administration; the law on tax policy; Decree No. 27/2007/ND-CP dated 23/02/2007 on electronic transactions in the financial sector.
2. the customs officer made customs, inspection, monitoring for goods exports, imports are exempt from personal liability when made properly the provisions of this circular process and instructions of the General Department of customs but not detected breach of customs legislation.
 
Article 9. Customs records 1. Customs records include: 1.1. electronic customs declarations (which can be expressed in the form of a written paper);
1.2. The documents to accompany the Declaration may be in the form of electronic or paper documents.
2. electronic voucher: 2.1. Electronic voucher worth to make the electronic customs as proof of that in the form of paper documents;
2.2. the electronic documents can be converted from paper documents in the form of vouchers if ensure the following conditions: integrity reflects the content of your paper vouchers; confirmation on paper vouchers "HAS BEEN CONVERTED to ELECTRONIC FORMAT" as "certified stamp has been converted to electronic format" to have been converted from paper documents to electronic documents, signature and name of the customs. In cases where the Customs is legal, the legal representative under the law signed on paper documents have been converted to electronic documents.
When making the switch, in addition to the prescribed documents must have the profile of the customs, the customs must store the electronic documents converted as specified.
3. electronic customs declarations and the declarations accompanying documents in electronic form stored in the data processing system for electronic customs has full legal value to customs procedures, handling of disputes when the Customs using your account to access the system for electronic data processing customs to make the electronic customs procedures.
 
Article 10. Opening time and e-customs procedures 1. The time limit for the Customs to customs declarations electronically for goods exported, imported in accordance with paragraph 1, paragraph 2 Article 18 customs law.
For imported goods, on the goods until the gate is on record on the seal of the customs authority to close up a goods declaration (a goods manifest) file transportation (sea, air, rail) or the date indicated on the Declaration means of transport through the gate or as means of transport.
2. the data processing system for electronic customs customs declarations received electronically 24 hours a day and 7 days a week. The customs check, sign up for electronic customs declarations during office hours. The implementation of customs procedures outside of the administrative Bureau Chief Customs Sub-Department where the implementation of the electronic customs decision reviewed, on the basis of the previous registration of the customs.
3. the export and import of goods in the period of customs declaration prescribed in paragraph 1, paragraph 2, article 18 customs law applies the management policy to export and import goods; tax policy for goods exports, imports in effect at the time of acceptance of the customs registration, customs declaration number level.
 
Chapter II CUSTOMS PROCEDURES; CHECK, CUSTOMS SUPERVISION OF GOODS export, IMPORT of GOODS PURCHASE CONTRACT UNDER article 11. E-customs record for goods exports, imports under the contract for the sale of goods 1. E-customs record for goods exports: 1.1. Electronic customs declarations: the electronic Version;
In the case to present, submit a paper at the request of the competent authorities, customs declarations and several electronically printed paper vouchers according to the form prescribed, including: electronic customs declarations for export, Appendix e-customs declaration of export (if any), (if any);
1.2. The contract for the sale of goods or the certificate from the legal value equivalent to the contract: 1 electronic version or a copy in the form of paper; contract-mandated export (export if mandated) 1 copy;
The contract for the sale of goods is a Vietnamese or English version, if another language is the customs declaration must be accompanied by a translated into Vietnamese and responsible before the law for the content translation.
1.3. in the specific cases below e-customs record for goods exported must have added the following vouchers: a) the official transport voucher (voucher is finally that you received from the transport. If paying by credit method, the documents are the Bank accept payments): 1 copies from original or originals or financial bills for the goods sold for export processing business in case the Customs Customs proposal real confirmation;
b) A detailed inventory of the goods in the case of goods having multiple categories or heterogeneous packing: 1 original;
c) export license of State management bodies have jurisdiction in the case of goods export license must be prescribed by law: 1 original if the copies or exports when exporting multiple times and must present themselves to collate, prepare to track votes except backward;
d) where goods subject to export tax exemption, must have: d. 1. Duty free goods catalogue accompanied the vote track except backward has been registered at the customs, with regard to the cases must sign the list according to the instructions in paragraph 1 to article 101 circular 79/2009/TT-BTC on 20/4/2009: submit 1 copy, present a key to collate and except backward;
d.2. The paper reported winning bid or tender specified paper attached to the contract to deliver the goods, including price winning bid or offer price of goods do not include tax (for organizations, individuals awarded export); contract-mandated export goods, including price regulation provide under contract-mandated export tax not included (for the case of mandated export): 01 copy, present a key to collate;
d. 3. other documents of proof of export commodities subject to tax;
d.5. Lists of the documents, the list profiles suggest tax free.
DD) other vouchers must be in accordance with the relevant laws: 1 copy.
2. electronic customs records for imported goods: 2.1. Electronic customs declarations: the electronic Version;
In the case to present, submit a paper at the request of the competent authorities, customs declarations and several electronically printed paper vouchers according to the form prescribed, including: electronic customs declaration of imports, Appendix e-customs declaration (if any), (if any);
2.2. A contract for the sale of goods or the papers have legal value equivalent to the contract: 1 electronic Version or a copy; contract-mandated import of goods (If importing mandated): submit 1 copy;
The contract for the sale of goods is a Vietnamese or English version, if another language is the customs declaration must be accompanied by a translated into Vietnamese and responsible before the law for the content translation.
2.3. The Bill: a or 1 a main;

2.4. Certificate from the official transport (except for goods traded between Africa and domestic tariffs): 01 transition from paper documents to electronic documents; 01 copy taken from the original or the copy from the original labeled copy;
For goods imported through international postal if no single transport the customs code information package, packet or use the category parcel, parcels by post office established.
With respect to goods imported to serve for the exploration and exploitation of oil and gas to be transported on the ship (not the commercial ship) then use a declaration of goods (cargo manifest) instead of the single transport.
2.5. in the specific case under this electronic customs records for imported goods to be more the following vouchers: a) A detailed inventory of the goods in the case of goods having multiple categories or heterogeneous packaging: A or 1 a or 1 a fax , telex, telegraphy and other forms prescribed by the law;
b) where goods imported in the product category, the goods must be checked on the quality, check food safety, plant and animal quarantine: 1 a certificate of inspection or testing exemption notice Paper or notice Paper test results of State testing agency has jurisdiction;
c) inspection certificate in case the goods are adopted on the basis of the assessment results: a or 1 a main;
d) worth of import declarations in the case of goods subject to Declaration: Declaration affidavit;
import license) of the State administration organs competent in the event the goods must have a permit to import under the provisions of the law: 1 original if import or copy when importing many times and must present themselves to collate, prepare to track votes except backward;
e) certificate of origin (c/o): Electronic Edition or the original 1st in the case: e. 1. Goods originating from countries or groups of countries that have the agreement of the tax privileges with Vietnam (except imported goods are valued FOB does not exceed USD 200) under the provisions of the law of Vietnam and by the international treaties to which Vietnam is a member, if the importer wants to enjoy the preferential regimes;
e. 2. Imported goods are Vietnam and international organizations reported are in the time of danger of harm to social safety, community health or sanitation need to be controlled;
e. 3. Imported goods from countries belonging to an informed Vietnam is in the time of the application of anti-dumping tax, tax subsidies, anti discrimination, tax measures to defend themselves, the tariff quota measures;
e. 4. Imported goods must comply with the import management mode under the provisions of the law of Vietnam or the bilateral treaties or multilateral which Vietnam is a member.
C/O has been filed for Customs shall not be repaired or replaced, except by the agency or the competent organization c/o modified, replaced within the time limit prescribed by the law. The case of the agreement on origin has specified additional copy C/O then follow the agreement.
g) where goods subject to import tax exemption referred to in Article 100 circular 79/2009/TT-BTC on 20/4/2009 to: g. 1. Duty free goods catalogue accompanied the vote track except backward has been registered at the customs, with regard to the cases must sign the list according to the instructions in paragraph 1 to article 101 circular 79/2009/TT-BTC on 20/4/2009: submit 1 copy, present a key to collate and except backward;
g. 2. Paper announces winning bid or tender specified paper attached to the contract to deliver the goods, including price winning bid or offer price of goods do not include import tax (for organizations, individuals awarded import); contract-mandated import goods, including price regulations provided under the contract mandate does not include import tax (for the case of mandated import): 01 copy, produce a main export first to collate;
g. 3. other papers prove the goods subject to tax;
g. 4. Lists of the documents, the list profiles suggest tax free.
h) declarations confirming non-refundable aid of financial institutions in accordance with circular No. 82/2007/TT-BTC dated 12/7/2007 of the Ministry of Finance shall guide financial management mode of State aid for non-refundable foreign income in the State budget for the goods is to aid non-refundable subject to not subject to import tax , special consumption tax, value added tax: 01 a.
Where the ODA projects are not refundable, main contractors implement ODA projects non-refundable subject to not subject to export tax, import tax, value added tax, special consumption tax under the provisions of tax legislation, they must have more paper announces winning bid or tender specified paper attached to the contract of supplying goods , which regulates price winning bid or offer price of goods do not include import tax (for organizations, individuals awarded import); contract-mandated import goods, which regulates the prices provided under a contract of mandate does not include import tax (for the case of mandated import): 01 copy, present a key to compare.
I) business registration certificate breeding, cultivars by the State Management Agency granted for livestock breeding, plant varieties subject to not subject to value added tax: 1 copy, present a key to collate;
k) goods subject to not subject to value added tax as machinery, equipment, and materials of the type in the country have not produced the need to import used directly for research activities, technological development; machinery, equipment, spare parts, transportation means and materials of its kind in the country have not produced the need to conduct the search, exploration, oil, gas development; ships, drilling rig, ship of its kind in the country have not produced the needed import create fixed assets of the business, hire of foreign countries use for production, business and to hire, must have: k. 1. The paper reported winning bid or tender and specify paper sales contracts for businesses according to the bidding result (stating the price of the goods is paid not including value added tax) for goods subject to not subject to value added tax base due to the winning bid or tender specified import : submit 1 copy, present the original imports first to collate;
k. 2. Text of the competent bodies tasked for the implementation of programmes, projects, scientific research and technological development or science and technology contract between ordering party right order make science and technology contract is accompanied by a certification by the business representatives or heads of scientific research and committed to the direct use of imported goods for the scientific research activities, technological development for cases imported to the scientific research and technological development: 1 a main;
k. 3. confirmation of commitment and business representatives on the use of machinery, equipment, spare parts, transportation means and materials of its kind in the country have not produced the need to conduct the search, exploration, oil, gas development: 1 a main;
k. 4. Validation and the commitment of the business representatives on the use of ships, vessels, drilling rig of its kind in the country not yet produced is needed to make the fixed assets of the business, hire of foreign countries use for production, business and to hire: 01 main;
k. 5. Lease signed with foreign countries for chartering aircraft, shipbuilding, rig; type in the country yet produced of the foreign business, production and to rent: produce 1 a.
l) verification of goods imported to serve directly for the defense of the Defense Ministry or serve directly for security of the Ministry of public security for imported goods is the weapons, equipment, direct service used for Defense and security in taxable value not object price increase January: a main;
m) A register of materials, imported materials to direct the production of goods for domestic consumption as for the case of imports of goods in the consumer goods category by the Ministry of industry and trade announced but used as raw materials to produce goods directly consumed in the country. Businesses want to be applied to tax deadline of 30 days for this commodity have registered prior to import to the Customs Bureau where implementation of electronic customs procedures according to the form prescribed. When do the customs, the customs declaration is not filed, the Customs use a save at the customs;
n) The other documents must be in accordance with the laws in relation to: a or 1 a copy.
3. The papers is a copy of the provisions of this Article by the head of the trader or the person who is the head of the authoritative traders confirm, sign, seal and is responsible before the law on the legality of the papers.
 
Article 12. Customs declaration electronically When the electronic customs declaration, the customs people perform: 1. Create customs declarations declaration information, electronic declarations worth (in the case of goods subject to declaration under the current regulation value) on the electronic customs systems in accordance with the criteria and standard format rules and responsible before the law about the content has Khai.
The case of the customs agents must clear customs authorized content.
Export and import goods according to different types on export declarations and import each kind respectively.

Export, import tax rates are reduced in comparison with the export tax rates regulations or special person must clear customs tax or reducing tax special under the rules. The content of this declaration made on the criterion "other notes" of electronic customs declarations.
2. Send electronic customs declarations to customs.
3. Receiving feedback of the Customs and follow the instructions: 3.1. Get "message rejected e-customs declaration", made the amendment, supplement the electronic customs declaration according to the instructions of the Customs authorities. After the modifications, supplements continue to submit to the customs authority.
3.2. receiving "decided to form the level test"; "Reporting instructions for electronic customs procedures," according to one of the forms below and perform: a) to accept information in electronic customs declaration declaration allows "customs" or "clearing" or "Take the goods about preserving".
a.1. The Customs made print, signed, stamped: electronic customs declarations (2) based on the electronic customs declaration has been accepted customs authority; Appendix e-customs declaration (2) if the goods are imported, exported from 4 items; the (2 copies if available) (hereafter referred to as electronic customs declarations in).
a.2. To present at customs Sub-Department where implementing e-customs procedures 2 electronic customs declarations in order to confirm the "customs" or "clearing" or "Take the goods about preserving", receive 1 electronic customs declarations in, produce the same goods at the surveillance area to confirm "the row over the customs surveillance zone" and resume the procedure;
Or present 01 electronic customs declarations in the same goods to confirm "the row over the customs surveillance zone" in the area of monitoring the Customs connected with the system of electronic data processing customs. Use of electronic customs declarations in had confirmed "the row over the customs surveillance zone" witness from streetwear for imports and continue the procedure for export.
Within the time limit prescribed by the law on the Customs document for the goods exported, imported, if the Customs have the need to confirm the "clearance" on the electronic customs declaration, the Customs presentation 2 e-customs declarations in (1 sheet has confirmed "the row over the customs surveillance zone") to customs Sub-Department where next receive and process electronic customs records to confirm the clearance of goods.
b) electronic documents Filed in the record electronic customs for inspection before allowing goods through The Customs working information the electronic customs documentation as required on the electronic customs declaration system, sent to Customs through the system of electronic data processing and receiving "decided to form the level test"; "Reporting instructions for electronic customs procedures" and follow one of the following forms: b. 1. "Customs" or "clearing" or "Take the goods about preserving": the Customs People perform the work specified in a. 1, a. 2 a Point 3.2 Paragraph 3 of this article;
b. 2., filed documents in paper records for electronic customs to check out: the Customs perform the work specified in Point 3.2 paragraph 3 c Weather this Thing;
b. 3. Present paper documents, filing records in electronic goods and customs to check: customs people perform the work specified in Point 3.2 paragraph 3 d Weather this Thing;
c) present a paper voucher, payment in e-customs records to check before allowing customs clearance of goods: Submit, present the 2nd electronic customs declaration in the same document in the customs records to customs Sub-Department where does electronic customs checks as required; Receive 1 electronic customs declarations in decided "through" or "clearing" or "Take the goods about preserving" and 1 card test results certificate from the paper, to produce the same goods at the surveillance area to check, confirm "the row over the customs surveillance zone" and resume the procedure.
d) presented in paper documents, filing records and electronic goods to customs for inspection;
Submit, present the 2nd electronic customs declaration in the same document in the customs records as required; export and import goods to customs Sub-Department where implementation of electronic customs check, get back and follow one of the following cases: d. 1. 1 electronic customs declarations in decided to "allow goods exported, imported moving gate" and 1 card test results certificate from the paper, to produce the same goods at the surveillance area to check, confirm "the row over the customs surveillance zone" witness from streetwear for imports please transfer gate.
d. 2.12 electronic customs declarations in decided "through" or "clearing" or "Take the goods about preserving" and 1 card test results certificate from the paper, 1 card test results fact goods, produce the same goods at the surveillance area (excluding the goods in detail d. 1 point d of paragraph 3 of this) to test , confirmed "the row over the customs surveillance zone" witness from streetwear for imported goods has to fact check the goods at the gate and continue the procedure for export or save the customs.
DD) with respect to goods are customs Sub-Department where implementing e-customs procedures to allow "liberation" or "Put on preserving goods" in a, b, c, d then after liberation or carrying the goods about preserving the customs must continue to implement the requirements of the customs authority to complete the customs clearance of goods.
4. for the cases need real validation for the shipment of exports, the customs declaration supplementary information about the official transport voucher or invoice finance (for goods exports brought in export processing business) and get the "message was" of the customs.
5. The Customs allowed to slowly filed the original presentation/documents customs records in except for the export and import permits for goods must have a permit to export or import in accordance with the law and are open about the slow filed on electronic customs declarations. The customs declaration must be opened or the filing or to produce the required certificate from the Customs Office within 30 days from the date of registration of electronic customs declarations.
Bureau Chief of Bureau of customs where the implementation of the electronic customs decision allows slow submission of vouchers.
6. incomplete declarations 6.1 Stubs. The customs declaration allowed electronic customs declarations are complete (created according to these criteria and formats specified in paragraph 1 of this article) to make customs procedures when the following conditions are met: a) the Customs still have incomplete information on the basis of the existing documents in the Customs electronic records;
b) identifying code number goods other goods number is not in the electronic customs declarations are completed fully later. The case of the goods for export and import right through analysis, new examiners identify the code number of the goods, the Director of the Bureau of customs where the implementation of the electronic customs decision each specific case;
c) the information relates directly to the cargo must complete declaration including: information about export and import license if goods exported, imported in an must have licenses, responding exporting conditions, import goods, export and import conditions as prescribed by law; Information about plant and animal quarantine, food safety, quality standards, and be subject to the inspection of the State management agency specialization before customs clearance.
6.2. The customs must complete the electronic customs declaration prescribed in paragraph 1 of this article as soon as there is complete information about export and import goods, on the basis of documents in customs records must be within the time limit prescribed by law, to complete electronic customs procedures.
6.3. The acceptance of electronic customs declaration by the Customs Bureau Chief Bureau where the implementation of the electronic customs decision to each specific case.
 
Article 13. Fix declarations, customs records Supplement 1. The corrected declaration, additional customs records Declaration is made in the following cases: 1.1. Repair, additions to customs before the goods or fact checking before the actual inspection exemption goods;
1.2. Repairs, the additional declaration when the goods have been "adopted" or "clearing" or "Take the goods about preserving" but must within sixty days and before customs clearance, after testing, if the repairs, supplements the content of electronic customs declarations do not affect the export management policies and import tax policies for export and import goods;
1.3. additional Declaration customs records within a period of sixty days from the date of registration of customs declarations for the erroneous content affect the amount of tax payable, if it meets the following conditions: a) errors due to taxpayers, the Customs auto detect , declare to the Customs authorities;
b) time reporting within sixty days from the date of registration of customs declarations but before customs authorities perform tax inspection, tax inspection at the headquarters of the taxpayer;
c) contain errors of calculating the amount of tax payable; errors about the value, origin, codes, tax rate, the amount of tax payable on customs records have been submitted to the Customs authorities;
d) Customs People, taxpayers must have sufficient basis to prove and the Customs have enough base, test conditions, determine the truthfulness, accuracy and legality of the supplement.
2. repair content, additional stubs includes: 2.1. Additional declaration of information as a basis for determining the tax base, element or define objects not subject to taxation; or define the object, consider the tax free tax free, tax refund, tax reduction, not tax revenue;

2.2. the additional amount of Tax Declaration is filed, the amount of tax already paid, the amount of tax payable or remaining difference amount of tax overpaid difference (if any), the amount of the fine of the amount of tax filing delay additional stubs (if the taxpayer has paid tax on additional stubs too tax period) for each item and of all customs declarations; commitment to accuracy, legality of vouchers, the additional declaration;
2.3. Opening repair, additional information on the customs declaration.
3. Repair procedures, the additional declaration: When fixing, the additional declaration prescribed in Paragraph 1 of this article, the Customs created additional repair information on the electronic customs declaration, stating the reason for the repair, addition; submitted to the Customs authorities; receive "notification guidelines for electronic customs procedures" and make the request at the notice instructed customs procedures.
The case must present, filed a paper at the request of the competent authorities, customs declarations and several electronically printed paper vouchers according to the form prescribed, including:-the electronic customs declaration, annex e-customs declaration (if any), (if any);
-Electronic customs declarations added in case Customs authorities have confirmed "the row over the customs surveillance zone" or "customs" or "clearing" or "Put on preserving goods" or "Turning Gate".
4. Handle the repair records, Supplement: When receiving information publicity fix, additional customs make Threading under one of the following forms: 4.1. Accept allows the fix, on the basis of additional information;
4.2. Check the repair records, testimony before the decision to allow repairs, khai added.
Customs officer upon receiving the repair records, supplemented as follows: a) check the adequacy, accuracy of records, repair addition and reported test results on "reporting instructions for electronic customs procedures"; Case the result mining supplement printed out paper vouchers for customs paid to the customs 1, 1 a;
b) announced the test results, and repair records added in the following period: b. 1. Within eight working hours since receiving the repair records, enough additional stubs for repairs, the additional declaration before the customs bodies check the fact the goods or the exemption fact check of the goods;
b. 2. within five working days from the date of receiving enough additional declaration for additional declaration within a period of sixty days from the date of registration of customs declarations but before customs authorities perform tax inspection, tax inspection, check after the customs clearance at the headquarters of the customs , the taxpayer.
Bureau Chief of Bureau of customs where the implementation of the electronic customs decision, look for the repair, addition of electronic customs records.
5. where the customs declaration, taxpayers auto detect customs records submitted contain errors (errors of calculating the amount of tax payable on value, errors; origin, codes, tax rate, the amount of tax payable, the information in the declarations); self declared before the customs authority perform tax inspection, tax inspection, check after the customs clearance at the headquarters of the customs, but the time limit of sixty days from the date of registration of the customs declaration; the customs, taxpayers have sufficient basis to prove and the Customs have enough premises, condition inspection, determine the accuracy and legality of the Declaration shall be treated as follows: 5.1. The customs, the taxpayer made the Declaration as the case opened additional instructions in paragraph 1 of this article; perform the task in paragraph 3 of this article, executive decision sanctioning administrative violations of customs;
5.2. Customs is responsible for receiving, inspecting the records of the customs declaration, as in the case of additional publicity guide in point 4 of this Paragraph; handling of administrative violations as a rule and resume the procedure prescribed.
 
Article 14. Cancellation of customs declaration 1. The case of cancel customs declarations: 1.1. Electronic customs declarations were registered but the time limit of fifteen days from the date of registration of customs declarations which do not produce electronic customs records in the case must present the Customs electronic records;
1.2. the time limit of fifteen days from the date of registration of customs declarations which the Customs have yet to produce goods for export and import right reality check to the customs check.
1.3. the customs declaration was registered, the goods are exempt from the fact check but the time limit of fifteen days from the date of registration without customs declarations for export and import. Specifically: a) Too the time limit of fifteen days from the date of registration of export goods declaration that Customs has not yet taken to the customs surveillance zone to export (or have not taken to the gate);
b) Too the time limit of fifteen days from the date of registration of import goods declaration that has not had the goods to enter the gate.
1.4. electronic customs declarations were registered but the system of electronic data processing of Customs has a problem or problems in addition to the data processing system for electronic customs that can't perform next electronic customs procedures;
1.5. The Customs proposal to cancel customs declarations were registered.
2. When the cancellation declaration according to the specified Paragraph 1 of this article, the Customs created a cancellation information in the proper format declarations in the form shredders declarations, stating the reason, submit to the customs authority, received "notification guidelines for electronic customs procedures", and made the request at the notice instructed customs procedures.
Bureau Chief of Bureau of customs where the implementation of the electronic customs procedures to review the decision to cancel the electronic customs declarations.
3. Order cancellation procedures customs declarations: 3.1. The Customs conducted the Cancel and save the data on the entire system of electronic data processing of customs declarations were registered;
3.2. The customs declaration for the Customs customs declarations-01; the Appendix declaration, statements, and check the paper records of votes, the vote to check the goods (if any) in the case of electronic customs declarations has been confirmed "customs" or "clearing" or "Put on preserving goods" or "Turning Gate";
The receiving customs officials made slash by red ink, sign, seal up the e-customs declarations in was canceled.
3.3. Customs Agency save the electronic customs declaration has been canceled (if any) in the order of registration of customs declarations.
 
Article 15. Instead of customs declaration 1. Customs declaration only changes made when changing the type of export, import and must be made before the time the goods from customs supervision.
2. When replacing the prescribed declaration paragraph 1 of this article, the customs declaration replacing the information generated in the correct format in the form instead of the Declaration, stating the reason, submit to the customs authority, received "notification guidelines for electronic customs procedures", and made the request at the notice instructed customs procedures.
Bureau Chief of Bureau of customs where the implementation of the electronic customs decision for review instead of electronic customs declarations.
3. The sequence of procedures instead of customs declarations: 3.1. Customs made the cancellation Declaration has to register on the system for electronic data processing according to customs provisions in article 14 paragraph 3 of this circular;
3.2. The Customs made the new electronic customs declaration replacing the Declaration cancelled with other types.
 
Article 16. Check, receive registration electronic customs declaration 1. Data processing system for electronic customs check, sign up for electronic customs declarations.
Cases require direct customs officials, the preliminary examination of the content of the specific customs: 1.1. Check the item name, unit, code: a) the name in full, must sign the code details, marks, origin, name of cargo declared as usual trade name attached to the basic characteristics of the goods, such as texture, material, component, constituent concentrations, capacity, size, , designs, uses, mark, meet the requests on classification and identification of factors, relating to the determination of the taxable value of the goods.
Examples: automotive, motorbikes items should have the information about the brand, manufacturer, country of origin, shape, displacement, model, signed the code ...;
b) unit: to be clearly quantified according to the unit of measurement (such as m, kg, ....), the case is not being clear (such as barrels, boxes, ...) then it should conduct the equivalent conversion (such as how many barrels, each box how many kg, how many packages, ...);
c) collate the fit between the name and the code number of the goods for export and import.
1.2. test the full criteria of electronic customs declarations.
The customs officials conducted the test base test results to determine the registration through a system of electronic data processing customs.
2. The case is not accepted, the Customs authorities sent "message rejected electronic customs declaration" which stated the reason.
3. for electronic customs declaration is accepted, the Customs authorities of the customs declaration-level electronics and threaded according to one of the following forms: 3.1. Accept the information electronic customs declaration declaration allows "customs" or "clearing" or "Take the goods about preserving".
3.2. The submission of electronic documents in the electronic customs records to check before allowing customs clearance of goods. Customs officer receives, checks and vouchers, updated test results into the data processing system for electronic customs; The decision through the goods or moved to other business lines under regulation.

3.3. the present paper documents, filing in electronic customs records to check before allowing customs clearance of goods. Customs officer receiving, inspection certificate from the updated test results into the data processing system for electronic customs; in 10 of the votes recorded test results certificate from the paper form "certificate of inspection results record Votes from" paper, signed, stamped and ask the customs registration, stating the full name; delivered the 1st January the same customs declarations in electronic customs; 1 a saved profile. The decision through the goods or moved to other business lines under regulation.
3.4. Produce, filed documents in paper records and electronic goods to customs for inspection;
Customs officer receives, checks and vouchers in paper records of Customs made under the provisions of Clause 3.3 this.
The customs officer checks the fact the goods, updated test results into the data processing system for electronic customs; in 10 of the votes recorded inspection results of the goods according to the template "Votes recorded inspection results of the goods", signed, stamped and ask the customs registration, stating the full name; delivered the 1st January the same customs declarations in electronic customs; 1 a saved profile. The decision through the goods or moved to other business lines under regulation.
 
Article 17. Management of export licenses, import of goods 1. The electronic customs declaration was selected to present a formal permit to customs Sub-Department where implementing e-customs procedures, inspection, management track except directly backwards on the license or manage, test, track except back on the data processing system for electronic customs.
2. Management, check, trace back the export license exception, imported goods on a data processing system for electronic customs 2.1. Before or immediately after the opening of electronic customs declarations for export, importing the first shipment under the export and import of goods (including A CITES export permit from the permit, the importer has to register at other customs Bureau), the Customs have the license according to the criteria and standard format specified in the license Template Appendix I to this circular.
When opening the export licence, import the customs commodity code must be defined according to the category of export and import tariff for all commodities in the license. The case does not show specific license each type found under the export tariff list, import, customs people self identify the reference code for the goods in the license. The code reference specified is used uniformly for all export declarations, import in the license until the license expired. When opening the electronic customs declaration of export, import of the goods, the customs must reference code stubs to correspond with export and import goods.
The case of the Customs requirements, customs officer performs check licenses, if accepted, the validation on data processing systems, electronic customs, kept at the Customs Bureau license where made for electronic customs vớí import-export license case once or confirmed "registered as electronic customs procedures , not used to do the customs procedures at the other agency "sign, seal the public servants on the export licence, import, return them to the customs declaration in the case of an export licence, import goods several times.
Export license, imports of goods registered in the Bureau of customs where the implementation of the electronic customs procedures are not used to do the customs procedures at the Customs Bureau. The case must make customs procedures at other Customs Agency, customs people use to extract license. A CITES permit can for a particular shipment or for both periods depending on the export plan, import of the customs. Other customs Bureau made the track A CITES permit, grant tracking votes, except backwards according to the current rules.
When you need to extract the license, the customs must create the license declaration information extracted and sent to customs Sub-Department where implementing e-customs procedures. Case opening information is accepted, the customs in a CITES permit form "A CITES permit", stamp presented to the Customs office where the receiving and processing of electronic declarations 2.2. Bureau of customs where the implementation of the electronic customs commodity code base under the export tariff list, import or reference code due to the customs identification and the content license to export license tracking, import of goods by the customs.
The captain accepted decision procedure to extract the license, signed, stamped and civil servants on a CITES permit case does not accept or not accept information CITES permits, Customs has informed reply, stating reasons.
 
Article 18. Check the electronic customs records 1. Forms, 1.1 test levels. Form checking customs records: check the electronic documents on the system for electronic data processing of Customs (including evidence from transition from paper documents); Check out paper vouchers;
1.2. test level: free checking; check the content of a profile (for example, checking the content of the code, the value of the customs ...), a kind of vouchers to the entire document;
1.3. Form and level of the test is determined by the provisions of paragraph 4 Article 4 this circular.
2. Contents check the contents on the electronic customs declaration, customs records in documents, electronic reference content with the vouchers in e-customs record; check the fit between the content with the provisions of the law.
 
Article 19. Reality check of the goods 1. Forms, 1.1 test levels. Form of goods: reality check By customs officials directly; by machinery, technical equipment, other professional measures;
1.2. test level: free checking; check out a portion of the shipment to the shipment;
1.3. Form and level of the test is determined by the provisions of paragraph 4 Article 4 this circular.
2. the actual test content goods check every name, code number, quantity, weight, quality, type, origin of goods; compare the fit between the fact of goods with customs electronic records.
 
Article 20. Test content in the process of customs clearance 1. Check to determine the name of the goods, the goods code: check item name, item number of the goods in accordance with the circular of Ministry of finance guide to the classification of goods for export and import.
2. The test to determine the amount of the goods 2.1. For normal goods, Customs Agency priorities using the media devices to perform a check on the amount of cargo; If there are signs of violation on the number, the weight of the goods, the customs officer to directly examine the goods to determine exactly.
2.2. for those items for which the media device of the Customs (the soi container, electronic scales, measuring equipment) or directly the customs officials checked the goods does not determine the amount of cargo (liquid, bulk goods, such as the shipment of large goods, ...) or have the basis determining the check could not be performed by means of the equipment of customs or direct inspection of the customs, the customs based on the results of the assessment service trader examination to determine.
Traders perform inspections to eligible objective diagnosis under the provisions of commercial law, consistent with the specific assessment requirements and is responsible before the law about the results of his assessment.
3. the test to determine the quality of goods 3.1. For imported goods in the list of products, the goods must be inspected: customs base paper quality control registration or shipment notification free paper check (just check the record) or notification of results, quality control test results of food hygiene and safety quarantine results, enough expatriates to do the import conditions of customs procedures.
3.2. for goods not belonging to the category of products, goods must check the State of quality: a) the case with the media and his equipment, Customs does not determine the quality of the goods and to apply the policy of export management, importing the goods or having the basis determining the check could not be performed by machines , technical means of customs or the direct examination of the customs, the customs authority together with the Customs unification option traders assess examiners. The conclusion of the traders valuable expertise to the parties made. The assessment can be made on the form or technical documentation (catalogs, ...);
Traders perform inspections to eligible objective diagnosis under the provisions of commercial law, consistent with the specific assessment requirements and is responsible before the law about the results of his assessment.
b) case of customs and non-customs system in the selection of the examiner, the merchants Customs Organization technical options specified check state management service or the trader examination (for cases specified engineering organization check writing to reject). The conclusions of the technical organization assigned check in service governance or traders valuable expertise to the parties made. If the Customs don't agree with this conclusion then made a complaint under the provisions of the law.
4. check to determine the origin of the goods.
Check the origin of goods based on the fact the goods, customs records, the information related to the goods and the provisions of article 15 of Decree 19/2006/ND-CP on February 20, 2006 by the Government, the relevant guidance documents. The test results are processed as follows: 4.1. The case of the actual origin of imported goods other than the origin of the customs declaration, but still in the country, a territory made up of Hui treated with Vietnam, then still apply the customs tariff as defined, but custom level breach nature to consider processed under the provisions of the law;

4.2. In case of doubt about the origin of the goods, the Customs authorities require the customs provide additional documents to prove or suggest the Agency has the authority of the country of export confirms. The inspection to verify the origin of goods must be completed within one hundred fifty days from the date of the customs declaration filed record full and valid. While waiting for the test results, the goods do not enjoy preferential tariffs but still be adopted under normal customs procedures;
Time to consider addressing the concerns about the origin of goods, considering accept C/O not exceeding three hundred sixty-five days of C/O is submitted to the customs authority or from the date of the Customs Agency suspected fraud breach of the origin of goods.
4.3. where the customs declaration filed C/O level for the whole shipment but imported only a part of the shipment, the customs authority accepts c/o for the real goods that enter.
5. Check the tax content includes: 5.1. Check the conditions for application of tax deadlines or apply coercive measures under the tax provisions of the tax law;
5.2. check the grounds to identify goods not subject to tax in the case of the customs declaration of goods not subject to export tax, import tax or value added tax or special consumption tax;
5.3. check the grounds to determine goods subject to tax exemption and reduction of tax in cases where the customs declaration of goods subject to tax exemption and reduction of tax;
5.4. Checking the tax base in order to determine the amount of tax payable, calculating the amount of tax payable in the case of export and import goods subject to tax on the basis of the test results referred to in paragraph 1, 2, 3, 4 this, test results, determine the value of the tax according to the provisions of article 21 of this circular , the current rules on determining customs value of goods for export, import and other related bases.
 
Article 21. The value of customs customs value of goods exports, imports made in accordance with circular No. 40/2008/TT-BTC on 21/5/2008 of the Ministry of Finance shall guide the Decree 40/2007/ND-CP dated 16/3/2007 of the Government regulations on the determination of the customs value of exported goods import. Worth checking own tax calculation made in accordance with the following: 1. check the value of the tax through the stitch.
1.1. The principle, test subjects: a) check object: Is e-customs records, documents relevant to the determination of the taxable value of goods in an examination paper records or to fact check the goods.
b) test principle: b. 1. Apply as specified in point b of paragraph 1 section I part III circular 40/2008/TT-BTC on 21/5/2008 of the Ministry of finance.
b. 2., the level of checks on the basis of risk management, forms, test level tax value is determined by one of the following levels: b. 2.1. Check the value of the tax calculation on the basis of the information electronic customs declarations, declarations worth.
b. 2.2. check the value of the tax calculation on the basis of electronic customs declarations in the accompanying documents and declarations in text paper.
b. 3. Jurisdiction to decide the form and extent of tax worth checking, apply the account guarantees, consultations and implementation.
Bureau Chief of Bureau of customs where the implementation of the electronic customs decision forms, the level of tax worth checking, apply the account guarantees, consultations and implementation.
The decision of the Director of customs where the implementation of the electronic customs procedures must comply with the applicable principles of risk management on the value on the basis of the list of items and price risk management categories vital items specified in circular No. 40/2008/TT-BTC on 21/5/2008 of the Ministry of finance or on the basis of the information at the time of the decision, represented by:-decided to update the list of items and price risk management category of the key items on the data processing system for electronic customs to threading customs records; or-direct decided on the system when there is information about questionable tax value.
1.2. test: a) check the value of the tax calculation on the basis of the information electronic customs declarations, declarations worth and database reviews at the time check value.
a.1. Content check.
Check all the criteria indicated on the electronic customs declarations, declarations worth, which should examine the following criteria: name row must sign full code, trademarks, trading names is usually accompanied by the characteristics of the goods, such as: construction, materials constitutes the composition, concentration, capacity, size, style, usage, brand, made in ..., meet the requirements for the classification and identification of the factors that influence, concerning the determination of the taxable value of the goods in accordance with the criteria value Declaration.
Examples: automotive, motorbikes items should have the information about the brand, manufacturer, country of origin, shape, displacement, model, signed the code.
Unit: to be clearly quantified according to the unit of measurement (such as m, kg, ....), the case is not being clear (such as barrels, boxes, ...) then it should conduct the equivalent conversion (such as how many barrels, each box how many kg, how many packages, ...).
Check the accuracy and honesty of the value declaration prescribed in clause 2 DD Points section I part III circular 40/2008/TT-BTC on 21/5/2008 of the Ministry of finance.
a.2. Processing test results: a. 2.1. To accept the value.
The customs tax worth acceptance when the test results are not in the case at 2.2 a.. At this point.
The case of the test results have questionable violations prescribed in Detail a. 4, a 5, a 6 point a paragraph 3 section I part III circular 40/2008/TT-BTC on 21/5/2008 of the Ministry of finance but not sufficient basis to conclude, and there is no doubt about the price then the Customs authorities still accept the price at the same time move the questionable violations to stitch after the customs.
a. 2.2. transfer tax worth checking flow to test level on the basis of electronic customs declarations in the accompanying documents and declarations in text paper, if in one of the following cases:-the name of the row to declare the non-specific, clearly-stated regulations;
-Detect the violations prescribed in detail a. 4, a 5, a 6 point a paragraph 3 section I part III circular 40/2008/TT-BTC on 21/5/2008 of the Ministry of finance;
-Have a question about the price.
b) check the value of the tax calculation on the basis of electronic customs declarations in the accompanying documents and declarations in text paper.
Made under the provisions of section I of part III of the circular 40/2008/TT-BTC on 21/5/2008 of the Ministry of finance.
2. check the value of the tax calculation the following stitch clearance: perform the following test on the customs value as defined in section II of part III of the circular 40/2008/TT-BTC on 21/5/2008 of the Ministry of finance.
 
Article 22. Sample, save the template, save the images imported goods 1. Form of sampling: sampling artifacts, photography.
2. The sampling of imported goods made in the following circumstances: 2.1. The Customs have the required form to the customs service;
2.2. The goods are sampled at the request of the customs administration, including: import raw materials to processing, to produce export goods; machining product export; exports bounce back for recycling (excluding the goods could not be sampled, hard goods, goods, raw materials are changed after the initial nature of production, precious metal, precious stones);
2.3. Imported goods must form in order to serve the analysis, inspection at the request of the Customs authorities.
3. The sampling by the Customs Bureau Chief Bureau where the implementation of the electronic customs decision with regard to the specific case.
4. procedure 4.1 sample. The sampling based on the request of the customs or customs. Sample ballot was set into two copies, one copy to save the same model, a save in the required unit sampled. General Department of customs regulations this form.
4.2. When sampling must be representative of shippers and customs representation; the form must be signed and the two sides sealed. Where is the image, the photo must keep the number of customs declarations, signed and stamped by the customs officer numbers and signatures of shippers on the back of the photo, save the same customs records.
4.3. When handed the form to have the minutes delivered and signed for.
4.4. import raw materials to the production, processing, exports are shipped, are free to check the fact of goods, but in an sample must be sampled at the Customs gate, factories, factory or production facility. Sample content is shown on the electronic customs declarations in. 4.5. The case of the Customs require sampling at the gate, the Bureau of customs where the implementation of the electronic customs procedures or customs Bureau gate perform the sampling according to regulations.
4.6. in case of business for required sampling at the factory, factories, production facilities, the procedure is done the gate according to the regulations. The Customs where the receiving and processing of electronic declarations make the sampling.
The template is only retrieved at minimum necessary.
5. Where to store templates: 5.1. The Center analyzed, classified (for model by analyzing, classifying analysis);
5.2. Customs Sub-Department where implementation of electronic customs procedures (for the Customs Bureau case where implementation of electronic customs sampling to solve the profession relevant to the template, the image is then the case in addition to save photo paper, and stored in the data processing system for electronic customs);
5.3. enterprises (for imported raw materials for export production, processing; recycled goods).
6. save the template time 6.1. Templates saved in the Centre of analysis, classification of goods export, import and/or customs Sub-Department where implementing e-customs procedures currently stored within a period of ninety days from the date of customs clearance of goods. The case of dispute, complaints, then save to when solving disputes, complaints.

6.2. Sample processing raw materials, raw materials for the production of exported goods, recycling is stored in the business until the Customs payment done contract work, declarations and import raw materials for export.
 
Article 23. Put on preserving goods 1. The case was put on preserving.
1.1. export and import goods to inspection to determine there are export, import or not that shippers are required to put the goods on preserving the customs authority accepted only in the case has met the conditions of the customs supervision;
1.2. The goods must make plant and animal quarantine, inspection of food safety, quality control of the goods according to the standards, quality before customs that shippers are required to put the goods on self-preservation, the customs authority accepted unless the State administration specialization not allowed. Within 30 days of delivery of the place preserved, owners have added paper customs records announced the results of the inspection, the Agency's quarantine inspection the competent State.
2. The Customs created delivery proposal information on preserving in the place of the customs in the criterion "other notes" of electronic customs declarations. Be responsible for preserving the status quo of the goods at the venue.
3. The captain of the Bureau of customs procedure where the implementation of the electronic customs decision the Customs put on preserving order in the place of the customs. The decision to perform on the data processing system for electronic customs.
4. the customs officer in the Bureau of customs where the implementation of the electronic customs decision bases put on preserving row on the data processing system for electronic customs, signed, stamped on the box the delivery confirmation on the preservation on the electronic customs declaration in. ..
 
Article 24. Clearing of goods 1. The case to be freed: goods are allowed to export and import but must determine the price, referendum examiner classified analysis, to determine the tax when owners implemented the tax obligations on the basis of self declaration, order (plus the amount of the tax adjustment envisaged by the customs if available) in the case of goods exported Grace enjoyed import tax under the provisions of tax legislation or be credit institutions or other organizations operating under the provisions of the credit institutions Act stood out of the amount of tax payable.
2. The captain of the Bureau of customs procedure where the implementation of the electronic customs decision clearing the goods specified in paragraph 1 of this article. The decision to perform on the data processing system for electronic customs.
3. the customs officer in the Bureau of customs where the implementation of the electronic customs decision clearing the bases on the data processing system for electronic customs, signed, stamped on the box officer confirmed the liberation on the electronic customs declaration in. ..
 
Article 25. Customs clearance of goods 1. The goods was adopted after customs procedures are done.
With respect to the goods in the list must make plant and animal quarantine (by the Ministry of agriculture and rural development announced), check the food safety and hygiene (led by the Ministry of Health announced), quality control of the goods according to the standard, the quality (by the Ministry of science and technology published) before customs : was adopted after notification of results, quality control test results of food safety and hygiene, quarantine results qualify;
For other goods in the category must check the State of quality but are not required to have state test results about the quality before clearance: was adopted on the basis of examination of State registration certificate of quality. The Customs is not responsible for the quality of imported goods after they have been adopted.
2. Goods not yet finished customs procedures can be adopted if in one of the following circumstances: 2.1. Lack of some original documents in customs records but was the Customs agreed to delay filing;
2.2. Not yet filed, filed incomplete tax amount to be paid within the time limits which are credit institutions or other organizations operating under the provisions of the credit institutions Act stood out of the amount of tax payable, except in the case of goods exported, imported enjoy grace lodging taxes prescribed by tax law.
3. Jurisdiction to decide.
3.1. The Heads of customs where the receiving and processing of electronic declarations adopted decisions for those shipments are free of customs checks by the decision to update the risk criteria into the data processing system for electronic customs, within the authority are decentralized.
3.2. Public officials checked records, check the fact of goods clearance decision for the case: a) the profile test results consistent with the provisions of the law in the case of shipment to check electronic customs records.
b) test results the fact the goods consistent with information in the case of shipment to fact check the goods.
3.3. The captain of the procedure in the Customs office where the receiving and processing of electronic declarations adopted decisions for shipments not in Points 3.1, 3.2.
4. where the Customs requirement, customs officials in the Customs office where the receiving and processing of electronic declarations to base the decision on the system of the electronic data processing of customs, sign, seal the box clearance receipt on the electronic customs declaration in. ..
 
Article 26. Monitoring of goods exported, imported piloted electronic customs procedures 1. Principle: the goods subject to customs supervision, customs surveillance methods for goods exported, imported piloted electronic customs procedures follow the current rules on the monitoring of goods exported, imported.
The customs can look up information about the customs monitoring locations have been connected to a data processing system for electronic customs page on the Website of the Customs Administration at the following address http://www.customs.gov.vn.
2. The liability of the customs.
Export, import of goods when taken into or out of the customs surveillance area the customs must: 2.1. For export: a) to produce 1 electronic customs declaration in customs was the decision or confirm "adopted";
b) produce goods;
c) get back 1 electronic customs declarations in had confirmed "the row over the customs surveillance zone";
2.2. for imported goods: a) to produce 1 electronic customs declaration in customs was the decision or confirm "customs" or "liberation" or "preserving" or "carry on Every move the gate"; The vote, of the business output;
b) produce goods.
c) get back 1 electronic customs declarations in had confirmed "the row over the customs surveillance zone" and the vouchers were presented.
3. customs supervision responsibility.
3.1. Customs Bureau gate performs the monitoring, import export goods according to the regulation. When the export shipment, import the signs violated customs law regulations, the Director of the Bureau of customs gate decided to fact check the goods.
3.2. export and import goods when taken into or out of the area, customs Bureau gate performs the following checks: a) check the effect of the electronic customs declaration;
b) case of electronic customs declarations in unconfirmed "customs" or "liberation" or "preserving" or "carry on Every move the gate", the customs officials compare the content of electronic customs declarations in with electronic customs declarations on data processing system of electronic customs.
c) collating symbol test, package, sealing the customs status (if any) with the electronic customs declaration made the decision or confirm "customs" or "liberation" or "preserving" or "carry on Every move the gate" and vouchers by the customs people present;
3.3. Processing test results.
If the appropriate test results, check to confirm "the row over the customs surveillance zone" on the export and import declarations; signature, stamp the servant; return the customs;
The case of the test results do not match, then depending on the particular case, the Bureau of customs gate guide the Customs additional adjustments or processed according to current rules.
For the case of expiry of the validity of the electronic customs declaration, customs Bureau gate asking customs to customs Sub-Department where open electronic declarations to check canceling declarations.
 
Article 27. The real confirmation to export 1. Pursuant to confirm real: 1.1. Electronic customs declarations of exports 1.2. Depending on the specific circumstances in which the customs must present one of the following documents: a) certificate from the official transport of goods exported for export abroad;
b) financial or invoice confirmation voucher goods brought in tax-free zones for the goods sold for export processing businesses, tax-free zones;
c) results monitor the export goods through the gate of the Customs gate.
2. When have propose of the customs, the customs officials in the Bureau of customs where the implementation of the electronic customs procedures, test, validation of food production on the system for electronic data processing and customs on the electronic customs declaration. 3. The Customs where the receiving and processing of electronic declarations have the responsibility to provide information in a standard format and criteria for tax authorities and competent bodies when required.
4. For goods for export, import, customs agencies are not real validation; the base to identify goods made for export, import and export declarations are in place customs procedures are done.
 
Article 28. Dossier dossier The Customs Customs are made after the shipment has been adopted and the complete set of blessings within sixty days from the date of shipment clearance decision on the system of the electronic data processing of customs.
 
Article 29. Provisions on transfer of Gate 1. The cargo transfer gate

1.1. export goods transfer gate is goods are subject to customs inspection and monitoring, are shipped from locations outside the customs, commodities inspection locations inland to the gate;
Goods exported free of reality check not transfer gate.
1.2. Imported goods transfer gate is the imported goods are subject to customs inspection and monitoring, are transported from the entry gate to the Customs locations outside the gate, check the location of goods in inland;
Imported goods are exempt from the reality check of goods not transfer gate (unless the goods are sampled in the area outside the gate).
1.3. Goods imported are included: a gate) switch the equipment, machinery, and materials to build the plant, the work was taken on location to check domestic cargo is the foot works or warehouse of works;
b) raw materials, materials, components, machinery, equipment, spare parts production was taken to locations outside the customs, commodities inspection locations are factory, where production companies;
c) goods imported by many shippers have shared a single transport was put on location to check focus, gathering retail stations in the hinterland;
the temporary import of goods) to attend the fair, the exhibition was moved from gate gate of the venue for the fair, the exhibition; fair exhibition goods appeared to be turning the gate from the venue for the fair, the exhibition out of the gate;
DD) the goods is the Office of business equipment such as desks, chairs, cabinets and Office products were starring container with imported raw materials for export production, processing the property to cater for their own business operations, customs declaration registered at the Customs office where the implementation of electronic customs procedures to transfer gate. Customs procedures in the correct type of regulation. If the goods subject to check the fact check the goods made at the location recorded in the gate form.
e) goods imported by export processing enterprises in export processing zones are transferred from the gate input gate on export processing zones; export of goods export processing enterprises in export processing zones are transferred from the gate output gate-processing production;
g) goods brought into bonded warehouse be allowed to move from gate Gate type of bonded goods, send bonded export was transferred from the gate bonded out the gate if not of type: fake goods a trademark or appellation of origin Vietnam; The goods pose a risk to people or the environment; Prohibited goods prohibited imports, exports, unless the Prime Minister allows.
h. imported goods have tracked inland port destination port records (ICD) h. 1. Not passed the gate about the places of customs procedures, the reality check of goods outside the gate. Except the ICD in the Bureau of customs gate Saigon port customs Bureau IV – area of Ho Chi Minh CITY has been the Prime Minister allowed at no. 7178/VPCP-KTTH on 24/10/2008 of the Government offices.
h. 2. for imported goods of export processing enterprises (DNCX); raw materials, materials, machinery, equipment imported to perform the contract; raw materials imported for the production of export goods lading is port record ICD shall be business transfer gate of the genus DNCX Management Bureau of customs, Bureau of customs where the registration business of contract work, the Bureau of customs import declarations registered place of production for export to continue customs procedures. For goods subject to fact check, if the proposed business reality check right at the Customs Bureau ICD ICD conducts inspection of goods according to the recommendations of the Bureau of customs DNCX management, the Bureau of customs where the registration business outsourcing contract Customs Bureau, where import declarations registered export production.
i. the goods moving other gate under the provisions of the law.
2. Bureau of customs gate perform a reality check of the goods in the case of: 2.1. The case of the mark infringed the customs legislation or ensuring the management of customs. Bureau Chief of Bureau of customs gate decided to form, level of reality check.
2.2. Imported goods in an gate but was transferred in accordance with the specialized management organs have to fact check at the gate.
2.3. At the suggestion of the Bureau of customs where the implementation of the electronic customs procedures.
2.4. Test results in point 2.1, 2.2, 2.3 is updated into the system of electronic data processing or customs notice in writing to the Customs Sub-Department where implementation of electronic customs procedures in case not connected with the system of electronic data processing customs.
3. Registration, decided to move the gate goods exported, imported 3.1. Register transfer gate for goods exports, imports are made at the same time or after the opening of electronic customs declarations for export and import goods. The Customs have the contents suggest turning the gate according to the affidavit, "suggested moving the gate".
3.2. The decision to allow transfer of the gate (including location, time) or not allowed to be expressed in "reporting instructions for electronic customs procedures" on the system and is shown on the electronic customs declarations in 4. Monitoring of goods exported, imported moving gate: 4.1. Goods exports, imports moved the gate must be contained in a container, recycle, or event must be contained in a means of transport to meet Customs sealing is required.
For goods imported do not meet the conditions of Customs sealing (super important, ...) and can't fact check at the gate (every require special preservation. ...), the Customs Agency has moved the gate go must notify customs Sub-Department where every move the gate to the situation of the goods transported are not sealed.
4.2. for small shipments, odd if not contained in the container vehicles meet the requirements of Customs sealing, the sealing done each package.
5. Customs People use electronic customs declarations in were the customs allows gate to testify from shipping goods on the way. The Customs is responsible for preserving the status quo of the goods, the Customs seal, seal carrier and the right routes, location, time, Gate as signed. Produce and submit the record of customs and transfer goods gateway at the Bureau of customs gate to the prescribed procedures.
 
Article 30. E-customs procedures for export and import goods when the data processing system for electronic customs have trouble pausing the activity or incidents beyond data processing system for electronic customs.
 
1. Define the problem cases.
1.1. The incidents is the case processing system electronic customs data, electronic customs systems do not perform electronic transactions with each other that the cause may be due to one or both systems or due to other causes leading to failure of the electronic customs procedures.
1.2. When not implemented electronic customs procedures on the system for electronic customs declaration, the Customs notice to customs Sub-Department where implementing e-customs procedures to know there is a problem.
1.3. Customs Sub-Department where implementation of electronic customs checking, sorting the problem to: data processing system or outside the Customs electronic data processing systems and electronic announcements, guidelines for the customs handling of the issue.
2. electronic customs procedures when there is a problem in addition to the data processing system for electronic customs.
2.1. Responsibilities of the customs.
a) perform all the work the electronic customs declaration for goods exported, imported on Customs electronic systems redundancy at customs Sub-Department where implementing e-customs procedures.
b) do get back data that was declared after the problem was fixed.
2.2. Customs Sub-Department where implementation of electronic customs procedures have a responsibility to support, guide the Customs implementing e-customs procedures on the electronic customs systems and customs procedures for export and import goods under the provisions of this circular.
3. Customs procedures when handling systems electronic customs data has trouble pause operation.
3.1. The responsibility of the customs.
a) Created the information electronic customs declarations on the electronic customs declaration system. Print, signed, stamped customs declaration electronically according to the form prescribed in annex II to this circular. Present, the entire customs records filed at customs Sub-Department where implementation of electronic customs procedures.
b) perform the transfer, synchronize data with a data processing system for electronic customs when required.
3.2. The responsibility of the customs authority a customs Bureau) where implementation of the electronic customs make customs procedures for export and import goods under the provisions of this circular. Bureau Chief of Bureau of customs where the implementation of the electronic customs decision forms, level checking records, reality check.
b) updated information on the data processing system for electronic customs system work again. Check, data synchronization with the customs systems of the customs.
 
Chapter III CUSTOMS PROCEDURES for EXPORT PROCESSING GOODS, imported Items 1. CUSTOMS PROCEDURES for GOODS PROCESSING for FOREIGN TRADERS article 31. Outsourcing contract 1. The form and content of the contract 1.1 machining. Outsourcing contract must be made in writing or other forms of text equivalent value including telegraphic, telex, fax, message data;
1.2. The content of the contract work is done according to the provisions of article 30 of Decree No. 12/2006/ND-CP on January 23, 2006 by the Government;
1.3. About signatures, seals on the contract: for foreign traders must be signed; Vietnam must sign for traders, stamped in accordance with the law of Vietnam;

If the contract or processing the vouchers attached to the contract by the party to put foreign traders is issued in electronic form shall in case the Customs requirements to present in the form of paper, the receiving side is Vietnam traders must sign, seal and is responsible before the law about the authenticity of these documents.
2. Appendix Appendix machining machining is an integral parts of the contract.
2.1. All changes, additions, adjustments to the terms of the contract of work must be done before the contract expired and the work performed by the appendix are registered with the customs authority before or at the same time doing business, export-import procedures of first batch according to annex it. Private value of materials imported to work then accept the invoice value of trade import records, are not required to open the adjustment Appendix.
2.2. If a contract machining effect on duration of one year, they must split into many contract addendum for each year to perform. Duration of each appendix is not more than a year. The special case of time processing a product exceeds a year outsourcing contract/addendum to contract work performed for each product (such as ship repair machining).
3. where the receiving party in Vietnam contract work for foreign traders but not directly that other traders hire machining machining (machining rental) as defined in point b of paragraph 2, article 33 of Decree 12/2006/ND-CP on January 23, 2006, the business of government contracting work with foreign trader is the person doing the procedure export, import, the liquidity contract work with customs and responsible before the law on the implementation of this outsourcing contract. Delivery of goods between Vietnam's side business together aren't doing customs procedures.
4. Outsourcing in active trade is trade, under which parties get to work using part or all of the materials, the material of the latest tools to perform one or more stages in the production process at the request of the party set to outsource to remuneration.
5. "material processing" consists of the main raw materials, accessories and supplies.
5.1. "main ingredients" is the raw materials that make up the main ingredient of the product.
5.2. "material processing" is the material involved, creating products that work but not the main ingredients of the product.
5.3. "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.
6. Scrap, scrap, scrap outsourcing include: 6.1. "Scrap processing" is the type of waste or the removal of raw materials in the manufacturing of a product; machinery, equipment rent, borrow the service damage machining are removed during manufacturing, machining.
6.2. "scrap processing" is the product does not meet the technical standards (size, size, quality, use value ...) according to your contract/agreement annex, eliminated in the process.
6.3. "scrap-processing" raw material is removed in the process of outsourcing that is no longer worth using.
7. level of production machining product as agreed in the contract "include: 7.1. "The use of raw materials" is the amount of raw materials needed to produce a unit of product.
7.2. "consumables" is the amount of consumables for the production of a unit of product.
7.3. "separation of raw ingredients from the original material" is the amount of raw material components are separated from a unit of original materials 7.4. "Attrition rate of raw material, materials" is the amount of raw materials, supplies and attrition (including shrinkage due to form defects, scrap, scrap outsourcing) calculated according to the% rate compared to the amount of raw materials needed to produce a unit of processing products (for material shrinkage rate) or compared to the amount of consumables for a unit (for machining products the rate of attrition of material).
For the raw material components are separated from the original raw materials: the rate of attrition is the amount of original material by% shrinkage when undergoing phase separation into component materials.
8. the template to make the template work is produced by machining machining rental party provided to the receiving party uses to do machining model in service outsourcing manufacturing.
Samples to work must meet the following conditions: only samples used to make the template, not used for other purposes; the document the shipment of samples and each item only enter up to 5 units.
 
Article 32. The registration procedure, to modify the contract, contract machining Appendix 1. Where do Customs: The Customs made the registration of contract processing in the Customs implementing e-customs procedures to the most convenient place.
2. Registration contract 2.1 machining. The responsibility of the business a) before doing the import procedure first batch of outsourcing contracts, customs people have information about outsourcing contract with information about list norms, licenses (if any) in accordance with the criteria and standard format specified in annex I to this circular and responsible before the law about the content.
All of the criteria for designation, the raw materials, materials, machines, samples; HS code; Unit, the customs declaration must be consistent from when importing raw materials to when liquidity outsourcing contracts;
The case materials were originally split off into more raw materials to produce various types of products (such as seafood items), original material below is called the original material; the raw materials are processed from the original material below is called the component materials; complete final product is the product made from the raw material itself or from a combination of raw material components with other materials. All original material and raw materials of components must be registered on the list of imported raw materials.
b) receiving feedback from customs: b. 1. Receive the "notice of refusal of the contract work" under the notification Template, and modify, supplement information on outsourcing contracts at the request of the Customs authorities.
b. 2. receiving "notice registration procedures manual contract processing" processing message form and perform the following tasks: 2.1 b.. For contract work are accepting registration on the basis of electronic customs information the Customs base contract has been accepted to perform the registration procedure for import, export;
b. 2.2. where the Customs authorities required to submit/present the records to check the customs declaration filed/produce records including:-outsourcing contract and the annex (if available): submit 2 copies (1 a customs store and 1 a return to business after signing the contract). If outsourcing contract was not established in English or translated to Vietnamese, Vietnamese enterprises taking the responsibility for the truthfulness of a room: 1st Edition;
-Permits the competent authority for the processing of goods in the list of export goods, imported under licence: 1 copy, present the originals;
-The qualified certificate import scrap (for cases of importing scrap as raw materials processing) of the Department of natural resources and the environment where the enterprise's production levels as required in circular No. 02/2007/TT-BTNMT-BCT-LT 30/8/2007 of the Ministry of industry and trade, Ministry of natural resources and the environment;
– The first business outsourcing contract execution then must submit the following documents: the certificate of business registration or license or certificate for business investment have invested abroad: submit 1 copy;
Certificate of tax registration code: submit 1 copy;
Explanatory text about incompetent execution of contract work and commitment to be responsible before the law.
2.2. Duties of the customs authority a) customs check, receiving contract registration system through outsourcing data processing electronic customs and business records submitted/presented.
b) inspect manufacturing facilities b. 1. The case must examine production base: When first registered business outsourcing contracts or in the production process if the Customs don't yet have clear information about the production, the production capacity, the conduct test production base of the business.
b. 2. Authority decided to test the production base of the enterprise is the Director of the Bureau of customs to manage outsourcing contracts.
b. 3. Processing test results for the production of cases does not guarantee execution of contract conditions: b. 3.1. For cases not yet sign the contract: the customs authority does not perform contract work.
b. 3.2. for registered cases of contract work: no business case production facility or facilities not yet guarantee the conditions of production of the product (including the manufacturing of machined back) then the Customs Agency halt import procedures for resource lists materials, to make the contract work, business requirements and depending on the nature and extent of the violation processing as specified by law.
b.4. for outsourcing contracts registered in the Customs contract management tools but production facilities or corporate headquarters closes the branch's other customs checking production base by the General Department of customs regulations.
3. register Appendix 3.1 machining. The type of household contract addendum publicly to the customs authority a) Group Appendix amended contract: a. 1. Appendix this page general information of the contract;
a.2. The appendix to cancel the contract.
b) Group Appendix supplements category: b. 1. Additional categories of materials, materials;
b. 2. additional products for export;

b. 3. additional categories of equipment temporarily imported to serve;
b.4. additional categories of imported samples.
c) revised Appendix Group: c. 1. Modify the code (raw materials, imported materials; export products; temporary equipment import; imported samples);
c. 2. Modification unit (raw materials, imported materials; exports; temporary equipment import; imported samples).
3.2. The responsibility of the business a) after signing the contract before expiration of the contract, the customs must create information and publicity according to the criteria specified in the information template annex;
b) receiving feedback from customs;
c) Filed/to produce records, documents related to the amendments, additional outsourcing contract when the Customs requirements.
3.3. duties of Customs: do the registration contract machining.
4. Amendments, supplements/contract outsourcing contract Appendix 4.1. Additional amendments on the basis of the text of the agreement with business partners: hire a) for the General information of the contract/contract Addendum: the amendments and supplements made from when you signed the contract/addendum to the contract before the expiration of the contract, annex;
b) with respect to the content of the rest of the contract/contract Addendum: the amendments, supplements are made through the Appendix before doing the import or export procedure related to the amendments and supplements;
c) cases detected errors in the declarations/contract Appendix in addition to the time specified above, the customs are allowed to modify the content opened if base and was Bureau Chief of Bureau of customs where the acceptance contract management;
d0 revision, additional contract/addendum to contract as the contract/registration procedures annex.
4.2. Amendments, supplements due to confusion in the business or serving the Declaration requires the management of Customs: a) after signing the contract before expiration of the contract, the Customs created information and publicity according to the criteria specified in the information template annex;
b) enterprise must present the relevant documents to the content edits when requesting customs authority;
c) additional amendments procedure make similar registration procedures annex work prescribed in clause 3 of this article.
 
Article 33. Customs procedures for raw materials, materials processing 1. For the raw materials processed by outsourcing rental party supply: 1.1. Customs when importing raw materials, materials processing by outsourcing rental party offers from abroad to follow guide on customs procedures for goods imported under a contract of sale specified in chapter II of this circular, but does not make the tax declaration.
1.2. for complete product by the lessees to provide 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: a the complete product Name) and provide complete product to mounted or with household products the sync items and export abroad must be clearly stated in the agreement, Appendix;
b) in the table the norm to use raw materials for manufacturing products containing norms of this kind of complete products.
1.3. Customs procedures for raw materials, materials processing by outsourcing rental party provided in the form of export and import in place then follow regulations on customs procedures for export and import goods in place provisions in article 71 of this circular.
1.4. The sampling of materials, supplies and tools follow the instructions in article 21 of this circular.
2. for raw materials due to the receiving party supply order processing for fabrication contracts 2.1. For the case of raw materials supplying do parties get to produce or buy in Vietnam: a) When buying raw materials and put on offer for contract processing customs people aren't doing customs procedures but must be the two parties agree on the name , the amount in the agreement, Appendix;
b) before bringing the raw materials, materials to provide for contract processing customs people must ask for permission if the authorized agency raw materials supply catalog goods exported must have a license; not provide the raw materials, materials in the list of goods banned for export, the export suspension;
2.2. for the case of raw materials, materials, due to the party receiving the direct machining of buying from abroad to provide for contract work: a) supply conditions: when buying raw materials and put on the supply contract for the processing of raw materials, materials that must be the two parties agree on the name , the number of contract/contract addendum.
b) Customs procedure: b. 1. The import procedure, tax policy, tax refund procedures follow this kind of import of raw materials for the production of exported goods; export procedures done in the form of export products;
b. 2. Upon export of the products, the customs must clearly indicate the name; the amount used; number, the date, month and year of import declarations of raw materials imported according to the type of export production used to produce export-processing shipments according to the criteria of the information specified in the form of raw materials supply order processing;
 
Article 34. 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 provisions of the policy management of import goods.
2. The import of machinery, equipment, rent, borrow to make outsourcing contract of enterprises 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 for machinery, equipment rent, borrow to direct service work in the object to be imported tax-free under temporary import-re-export type then do customs procedures such as export and import of goods under a contract of sale specified in chapter II of this circular in the Customs contract management tools.
 
Article 35. The registration procedure, adjust the level of 1. Level of use, consumption, shrinkage rate of raw material, materials (hereinafter referred to as the norm): 1.1. The norm because the parties agreed in the contract of work according to the provisions of article 31 of Decree No. 12/2006/ND-CP on January 23, 2006. If in the contract work is not regulated material shrinkage rate is then considered as outsourcing contracts that have material shrinkage rate is 0%.
1.2. The registration level of export products are made for each SKU. The quota split raw ingredients from the original material must be registered in each of the original raw material code.
1.3. for the case of a material produce more kinds of products (such as seafood items), type 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 as specified in Point 2.1 a Item 2 Article 32 of this circular.
1.4. the level of customs have registered, adjusted and be the Customs accept are the norm for the liquidity contract machining.
2. the registration time, adjusted norms: 2.1. Time: registration registration norms for a machining product export is before or at the same time the first shipment of export product;
2.2. time adjust the quota a) business is entitled to adjust the norm of a machining product code before making export Customs procedure first batch of product.
b) cases detected errors in the declarations and norms beyond the time prescribed in Detail a 2.2 Point this, enterprises are entitled to adjust norms have registered if there are reasonable reasons. Bureau Chief of Bureau of customs where the outsourcing contract management Base: norms, customs records of the shipment was exported, saved form according to the provisions of article 22 of this circular (if sampled) or of the business to consider adjusting the norm violated and treated according to the rules.
3. registration procedure, adjust the level of 3.1. The responsibility of the business a) reporting information about norms in accordance with the criteria and standard format specified in the quota Template reality of outsourcing or product Model information on the actual limit for raw materials directly engage in export products are separated from the original material (the raw material component).
b) receiving the feedback of the Customs Authority b. 1. Receive the "notice of refusal of registration norms" under the Notification Form processing and modification, additional information about the level of work required by the customs.
b. 2. "announcements of registration formalities guide norms or accepted norms" under the Notification Form and perform the following tasks: 2.1 b.. With respect to the norm is the Customs accept registration on the basis of electronic customs information the customs quota base has been accepted to register to perform export procedures;
b. 2.2. where the Customs authorities required to submit/present records and product samples (if required to submit both form) to check the enterprises pay/produce records and product samples upon request.
c) submission/presentation to the Customs authorities upon request include: c. 1. Table of norms of processing in the following form: submit registration Table 2 originals;
c. 2. A explanation of the basis of calculation methods, norms of code attached to a document technical design of the product (such as sitemaps cut for garment): submit 1 copy;
c. 3. Produce books, documents relevant to the determination of the norm of product of registered business (only applies to the actual test case quota).
3.2. Tasks of the customs authority a) receiving registration norms through data processing system electronic customs.

b) test norm: b. 1. Customs authority apply risk management to choose the quota need to check.
b. 2., the test form: b. 2.1. Check at the customs;
b. 2.2. check in enterprise's production facilities;
b. 2.3. Customs check directly or through the Organization of specialized expertise.
c): check point c. 1. Before or at the same time the first production batch export of registered product code;
c.2. export of the products after the product has been registered;
c.3. When the liquidity contract machining.
d) tasks of the customs officer when checking the norm: d. 1. Check the correct process, fast, compact, not troubling, hinder the production of enterprises.
d.2. Set the minutes confirmed the test results when the test ends. The minutes must reflect fully and honestly with reality check, signed by customs officer performs check and business representatives are checked.
DD) authority decides to check out: the Customs Bureau Chief Bureau manages the contract machining. Business case explain reason in writing, the Director of the Bureau of customs where the outsourcing contract management review enables the business procedures of export products and product sampling; inspect the following norms.
3.3. procedures to adjust norms be implemented similar registration procedures and norms specified in point 3.1, 3.2 Points this out.
 
Article 36. Customs procedures for export of products manufactured abroad 1. Customs procedures for export of products manufactured abroad follow regulations on customs procedures for goods exported under a contract of sale specified in chapter II of this circular. In addition, to make more: 1.1. If the export manufacturing products that use raw materials due to the receiving party shall provide automatic machining when register product export declaration the customs information must follow the prescribed format and criteria in the form of raw materials supply automatic machining (purchased in the country or imported). Export tax (if any) for materials, supplies and purchased in Vietnam to provide for on the export declaration Appendix;
1.2. opening business information to the Customs authorities if the products are for export processing for third parties;
1.3. the present pattern save raw materials (for the case of sampling) for export shipments in an have to fact check;
a customs officer) reality check the goods must match the form save raw materials, with raw materials constitutes on the product, a norm (due to the Customs office where the registration confirmation and print limit) with actual product exports;
b) case does not determine the suitability of the product for export with Model save the export product sampling to referendum examiner. While waiting for the results of the assessment, the customs continue solving the prescribed procedure.
2. Immediately after the contract expired machining but also not machining product export, business must be committed with the Customs Bureau to manage outsourcing contracts on the export of this product within 30 days of the expiry of the contract. Only the customs procedure of export declaration registration for the product code of registered business norms.
3. Customs procedures for export processing shipments move gate follow the customs procedures for goods moved the gate prescribed in article 29 of this circular.
 
Article 37. Product delivery procedure transfer machining 1. On the basis of the text specified by the parties, Corporate Affairs machining rental home the forward (right side) and businesses get products work forward (right) organized the delivery of, the goods receipt as defined in clause 2 below.
Party time delivered to the Customs side of customs formalities delivery must be in the valid term of the contract work delivered and not exceeding 15 days from the day the Customs side receives the completed signed up customs declarations. So the time limit stated above, if the Declaration has been the Customs side received confirmation of completion of customs formalities, the record-setting offense to handle prescribed and resuming customs procedures, do not cancel your declaration.
2. Customs procedures 2.1. The case Sides delivered e-customs procedures, on the recipient do the traditional customs procedure a) the responsibility of the business affairs of Party a. 1. The full declaration of the criteria for Party Business Affairs on 4 sample declarations HQ 2008-GCCT-Appendix 1-circular 115/2008/TT-BTC (hereinafter referred to as the sample HQ 2008-GCCT), sign, seal;
a.2. Delivered products with 4 customs declaration form HQ/2008-original invoice VALUE ADD and GCCT (contact Customer Affairs); for business RATES bills replaced export processing by the receiving Party for output votes; the delivery, get done at the warehouse or manufacturing establishments of the receiving Party.
a. 3. After receiving the 2 Declaration has confirmed the completion of customs procedures customs and party to Party Affairs made similar customs procedures for export-processing products. The record must submit/present when required by the customs include:-electronic customs declarations in model HQ/2009-TKĐTXK: filed 2 originals;
-Customs declaration received from the receiving party: 1 a main;
-The text specify delivery: submit 1 copy, produce 1 a main;
-Output Vouchers: submit 1 copy, produce 1 a.
b) responsibilities of Customs Affairs of Party: When receiving information transfer machining Declaration Declaration customs make Threading under one of the following forms: b. 1. Accepted customs declaration on the transfer of businesses;
b. checking the records before deciding to allow clearance.
Customs officer upon receiving the profile as follows: b. 2.1. Receiving the customs records by enterprises, and moved to make customs procedures as for export processing products; confirmation of customs, sign, seal up the servant 2 electronic declarations in model HQ/2009-TKĐTXK;
b. 2.2. save 1 Declaration and the certificate from the enterprises pay, pay business 7 declarations and other documents presented by enterprises.
2.2. in case the party delivered the traditional customs procedures, on the recipient of the electronic customs procedures a) corporate responsibility (right side): a. 1. The full declaration of the criteria for the delivery of publicity, signed, stamped on the 02/2008 HQ sample declaration-GCCT;
a. 2. Product Delivery 2 sample customs declaration HQ/2008-original invoice VALUE ADD and GCCT-customer interface (for machining products); for business RATES bills replaced export processing by the receiving Party for output votes; the delivery, get done at the warehouse or manufacturing establishments of the receiving Party;
a. 3. After getting the 8 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.
b) the responsibility of the receiving Party business after getting enough product and 2 declaration form HQ 2008-GCCT has declared, signed, sealed, delivered-party party conducted the following: b. 1. The full declaration of the criteria for the goods receipt, sign, seal on both the 2 sample declarations HQ 2008-GCCT and do similar customs procedures for imported raw materials due to outsourcing rental party offers from abroad. Customs records to file/export process include:-electronic customs declarations in model HQ/2009-TKĐTNK: filed 2 originals;
-Customs declaration form HQ/2008-02: GCCT originals;
-VALUE ADDED invoices (or output Side's Votes delivered if delivery Party is processing and exporting enterprises, warehousing of votes if the receiving Party is processing and exporting enterprises): 01 copy and produce 1 a main;
-To produce books, documents relating to the goods receipt upon request of the Customs authorities.
b. 2. receiving and storage of goods by enterprises (right side), until the customs import procedures to decide the form and the level of customs inspection;
b. 3. Produce product transfer machining samples or goods to the customs inspection when required;
b.4. Once done the procedure of transfer machining products received, the receiving party business save sample declarations 1 HQ/2009-TKĐTNK; move the template declaration/HQ 2nd 2008-side-business affairs GCCT.
c) the responsibility of the party receiving Customs: c. 1. Make customs procedures as for raw materials, imported by the lessees to provide outsourcing from overseas; set the Polling sample, sealed samples as specified;
c. 2. Confirm did customs procedures, sign the seal up all 4 Declaration (model form 2 HQ 2008-2 customs declarations and GCCT electronics print);
c. 3. save 1 electronic customs declaration and the certificate from the business must submit; return to business parties got 3 declarations and documents business process; 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) responsibility of Customs Affairs of Party: the party carry Customs Customs according to the current rules.
2.3. in case the Party Affairs, the party receiving the same electronic customs procedures a) responsible Party Business Affairs: a. 1. Delivery of the product and the original invoice VALUE ADD (contact Customer Affairs); for business RATES bills replaced export processing by the receiving Party for output votes; the delivery, get done at the warehouse or manufacturing establishments of the receiving Party.
a.2. the electronic declarations declarations traffic products work forward on the electronic customs declaration system after getting 2 declarations (1 original, 1 copy) has certified the completed customs procedures of the receiving party's customs and make similar customs procedures for export-processing products. The record must submit/present when required by the customs include:-electronic customs declarations in model HQ/2009-TKĐTXK: filed 2 originals;
-Customs declaration received from the receiving Party: submit 1 copy, produce 1 a main;
-The text specify delivery: submit 1 copy, produce 1 a main;
-Output Vouchers: submit 1 copy, produce 1 a.
b) responsible for the business side of the receiver:

b.1. Perform tasks defined in detail b point 2.2 of this but do not have to declare and file a form HQ 2008-GCCT;
b. 2. Once done the procedure of getting the product transfer machining, turning the Declaration had confirmed the completion of customs procedures customs right along with 1 copy for the business side.
c) the responsibility of the party receiving Customs: implement customs procedures as for raw materials, imported materials due to outsourcing rental party offers from abroad.
d) responsibility of Customs Affairs of party: make electronic customs procedures as for machining product export.
2.4. If the delivery of transfer machining products are made in the same business are not required to present business RATES Bill.
2.5. procedure for delivery of product transfer machining on here are applied to all other rental partners case machining.
3. procedure for delivery of raw materials, materials, machinery and equipment for rent borrow during implementation of the contract work to other machining contract as directed by the partners hired work be done similar to the procedure of delivery of products machined transition provisions in clause 2 of this , but is not required to present business RATES Bill.
 
Article 38. Customs procedures for processing product used to pay wages or internal consumption 1. Type of product machined is used to pay for the work performed in accordance with Point d item 2 Article 33 of Decree 12/2006/ND-CP on January 23, 2006 by the Government;
2. Customs procedures done in the form of export and import in place. For machining products used for the payment of the purchase contract shall be replaced with the text agreed between the party and the receiving party rental of processing of the payment of fair processing products.
3. enterprises should fulfill 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.
4. the receiving business case outsourcing for foreign traders and import business in place then machining product of this business to do all procedures for export and import procedures in place work-product.
 
Article 39. Liquidity contract procedures of processing 1. Liquidity profile: 1.1. General table of materials, materials imported according to the sample Table synthesis of raw materials, imported: 1 original;
1.2. General Table export machining products under Sample Table synthesis product export processing: 01 main;
1.3. General Table of raw materials, production supplies charged abroad and switch to other machining contract while performing contract work table the synthetic form of raw material, materials, manufacturing pay abroad and switch to other machining contract: 1 the originals;
1.4. General Table of materials, materials processing by the receiving party supplies (if any) form aggregate Table of materials, materials processing by the receiving party provides: 1 a main;
1.5. General Table of materials, materials used to produce the export products under the General Table form the raw materials, materials used to produce the export products: submit 1 original;
1.6. The table of the liquidity contract work Table form the liquidity contract work: original 2nd submission (paid after 1st business liquidity);
1.7. General Table machines, equipment for temporary import, re-export form table of General machinery, equipment for temporary import, re-export: submit 1 original.
Business Director, signed, stamped on the tables mentioned above and is responsible before the law for the accuracy and honesty of the liquidity figures.
2. The time limit for payment: 45 working days at the latest on outsourcing contracts and outsourcing contract Appendix ended or expired, the receiving and processing business must submit the "request payment" according to the criteria and standard format specified in payment processing request form to the Customs Bureau to manage outsourcing contracts , business must have direction handles for materials, supplies and excess; machinery, equipment temporarily imported; scrap, scrap (if available);
With regard to the outsourcing contract term several years then split each Annex follow each year. The term liquidity of each Annex apply as the time limit for payment of the contract.
3. The time limit for receiving, checking, liquidity profile: slow for 30 working days, calculated from the date of the "liquidity requirements" of the customs, the Customs office where the contract management tools to complete the checked results liquidity directly on a data processing system for electronic customs where necessary, request the submission of business to the entire liquidity profile to check the feedback collated, "notice of acceptance results liquidity" or "informed refusal" liquidity results accompanied by rejection reason results liquidity according to the notification form work for business.
4. The time limit for making customs procedures for residual material; machinery, equipment temporarily imported; scrap, scrap: slow for 30 days from the date of the Customs response message "accepted liquidity results" or "informed refusal" liquidity results accompanied by rejection reason results liquidity, the customs must fulfill the requirements of the Customs on the "notice of acceptance results liquidity" or "informed refusal" liquidity results , including the completion of customs procedures to solve the number of residual materials; machinery, equipment temporarily imported; scrap, scrap (if available).
5. Handling overdue payment request and the time limit for filling raw material, materials, machinery and surplus equipment temporarily imported 5.1. Handling overdue payment request or submission of liquidity: a) within a period of 90 days from the date of expiry of the liquidity, the Customs office where the outsourcing contract management: handling infringement as specified; Tax calculation and determine the amount of taxes, penalties, delay filed with respect to the number of raw materials, materials, machines ... in outsourcing contracts not yet liquidity, calculated from the date of registration of such declarations for imports under a contract of sale.
b) enterprise is responsible for payment of the tax, penalties for late tax imported goods not yet liquidity of that contract on temporary account currency by fixing its tax and customs authority made the decision sanctioning administrative violations in accordance with the law.
c) case too 90 days from the date of request duration too liquidity that business does not declare/submission of liquidity and/or not pay tax according to the determined customs tax being applied coercive measures prescribed.
5.2. Processing of expired time limit for the procedures for raw materials, materials, machinery and surplus equipment temporarily added: a) the Customs office where the outsourcing contract management: a. 1. Record-setting offense to handle according to the regulations;
a.2. Tax calculation 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.
b) businesses have a responsibility to pay tax on the temporary account currency as determined by the Agency, and customs made the decision sanctioning administrative violations in accordance with the law.
c tax period) too, if the business does not pay tax, apply coercive measures prescribed.
5.3. enterprises to apply and complete the payment after tax, delay penalties have been filed shall be the tax-refund procedures, penalties, delay filed; According to current rules;
The business case submission, complete the payment within the time limit and tax payment shall be made not to collect taxes under current rules.
5.4. The extension of the time limit for payment and the time limit for making customs procedures for residual material; machinery, equipment temporarily imported; scrap, scrap: The case of extended time limit liquidity: a) Enterprise concurrently made many contracts and these contracts are expired perform at a time should promptly prepare business records;
b) disputes between the party and the receiving party work relating to the contract;
c) cases because of other unforeseen reason should businesses do not make timely payment.
On the basis of annex extended duration the liquidity of the customs, the Customs Bureau Chief where outsourcing contract management review, extend the time limit prescribed in clause 2 of the term liquidity. Renewal term only once and not more than 15 days for More than 30 days, for Details b c, this Point.
 
Article 40. Customs processing of raw materials, materials, excess; scrap, scrap, scrap, machinery, equipment rent, borrowing Under the agreement in the contract and the provisions of the law, the Customs decide the method of processing the raw materials, scrap, surplus material, scrap, machinery, equipment for rent borrow according to the following forms: 1. Sell in Vietnam market : Follow the customs, import/export method in place provisions in Article 71 of this circular. Export and import conditions in place perform as specified in paragraph 3 Article 33 of Decree 12/2006/ND-CP on January 23, 2006.
2. Export charged abroad: export Customs charged materials, excess supplies, scrap, scrap metal products; machines, equipment for rent borrow abroad as for export shipment under a contract of sale. The customs officer checks the fact the goods must match the export raw materials charged with saving the material retrieved when imported; reference types, signed the code of machinery and equipment recorded on the temporary import declaration or declarations forward closest to re-export equipment.

3. Switch to perform other processing contract in Vietnam: customs transfers materials, excess supplies, machinery, equipment and other manufacturing contract to implement as customs procedures and delivery of product transfer machining instructions in article 37 of this circular; In addition to performing as follows: 3.1. The transfer of surplus materials, raw materials, machinery, hire of equipment on loan to other machining contract must be the Customs made after customs authorities send the "acceptance notice liquidity results" under the notification form work for business.
3.2. in case of transfer of surplus materials, raw materials, machinery, equipment loaned to the rental contract by another business machining done: a) party: present the raw materials received from other contracts to save templates and retrieved when importing to the Customs side get collation;
b) beneficiary: customs store sample collation of material retrieved 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 is done in enterprises);
c) heads of customs agencies outsourcing contract management decided to fact check the goods when there are signs of improper reporting business. Test results if the conclusion declared improper business processed in accordance with the law.
3.3. for transfer of case materials, excess supplies, machinery, equipment loaned to the rental contract by machining the same business: a) When customs procedures to transfer the excess material to the contract of another business machining to produce patterns of materials contract work delivered;
b) Customs authority contract management tools make this material form to switch to the new outsourcing contract by: created new samples and coupons to transfer raw form to seal Customs along this sample ballots, not to the business to sample and sample collation;
c) Customs authority contract management tools make checking in business when there are questionable transfer of goods on customs declarations is not true.
4. Offering in Vietnam: 4.1. Customs procedures are implemented as procedures for export and import goods on the spot guidance in article 71 of this circular (in this case the contract machining, machining contract addendum considered purchase contract).
4.2. where the Customs authorities require checking customs records, documents to file/export process include: a) electronic customs declarations in the form of electronic customs declarations of imports: main version 02 submitted;
b) text of the donation, courtesy set: main 01 submission;
c) text approved by Ministry of industry and trade if every category offering imported goods under licence of the Ministry of industry and trade; the text allows the specialized agency if imports must have a permit of the specialized agencies: submit 1 original.
4.3. Customs procedures and tax policy made under the provisions for offering. After the completion of the procedures for the shipment, the party receiving the machining are offering electronic customs declarations in a key witness from serving the requirements of other authorities.
5. Destroy the scrap, scrap in Vietnam: 5.1. The destruction made after the conclusion of the contract/addendum to contract work or in the course of performing the contract. The destruction of this applied to both product manufacturing outsourcing rental party suggestions culled in Vietnam.
5.2. Customs supervision destroyed as follows: a) the Customs created information "to recommend monitoring the destruction of discarded materials, tools or products, product outsourcing" attached text information allows destruction in Vietnam of the Department of natural resources-environment according to the standard format defined in the monitoring proposal form to destroy the scrap , work products, or products of processing submitted to customs authority contract management;
b) Enterprise celebrated the destruction and responsible before the law about the impact of the whole process for the destruction of the environment;
c) Customs management outsourcing contract customs officer election process monitoring destroyed;
d) When finished culling, the parties must proceed up the minutes confirm the destruction in accordance with the regulations. This record must be signed by the Director, the sign of business enterprises has destroyed; they, the name, the signature of the customs officer to supervise the culling, who was the Director of Business Affairs for implementing destruction.
 
Article 41. The procedure to transfer the management and tracking of contract is made between the traditional method and electronic methods 1. Conversion principles: 1.1. Customs Bureau where businesses are performing contract work (hereinafter referred to as the Customs Bureau to move) is responsible for tracking, the liquidity part of goods have exports, imports at the Bureau since the business began to sign contract/addendum to contract work to the time of the conversion;
1.2. Customs Sub-Department where the expected business move the implementation forward contract work (hereinafter referred to as the Customs Bureau moved to) is responsible for tracking, the liquidity part of goods have exports, imports at the Bureau from time switch to the conclusion of the contract/contract addendum.
2. procedure 2.1 Converter. The conversion is done between the different customs Bureau: a) the responsibility of the business: a. 1. The conversion proposal in writing send customs Bureau moved to, stating the information on: the number of contracts, the expiration date of the contract; partner name rent; processing products; The Customs Department is managing and monitoring outsourcing contracts; specify the time of the termination of customs procedures at the Customs Bureau moved away and started making customs procedures at the Customs Bureau moved to;
a. 2. Make the registration contract/addendum to contract work at the genus customs Bureau moved to;
a. 3. conversion proposal submission for the Customs Bureau to move include: text conversion proposal certified by Bureau of customs transfers to the main Edition: January 1st;
The minutes of the latch handles remain thereon under model exist confirmed by the Director of the enterprise: 1 a.
a. 4. Implement transfer of raw materials, materials, machinery, equipment from the contract are tracking at the Customs Bureau moved to track contract at the Customs Bureau moved to as customs delivery product fabrication of transition;
a. 5. implementation of the liquidity contract work at the Bureau of customs to move and complete the conversion procedure as prescribed.
b) the responsibility of the Bureau of customs to move: b. 1. Termination of customs procedures for raw materials, supplies, machinery, equipment and products of its processing contract/contract Appendix proposed immediate conversion processing after receiving the text conversion proposal was confirmed by the Customs side;
b. 2. Perform customs moving raw materials, materials, machinery, equipment from the contract are tracking at the Customs Bureau moved to track contract at the Customs Bureau moved to as customs delivery product fabrication of transition;
b. 3. implementation of the liquidity contract conversion processing according to current rules;
b.4. Confirm, sign, seal the servant on a key exists under the form key exist thereon;
b. 5. Complete conversion procedure including the same unified customs right to modify and supplement the information in the declarations of the transition; continue doing the procedure converts the amount of raw materials, materials, machinery, equipment, products remaining after machining done pegs exist in the same enterprise.
c) the responsibility of the Customs Bureau moved to: c. 1. Confirm the consent to receive contract conversion work in the text suggest that the transformation of the business. Doing business guide registration contract/addendum to contract work and start implementing customs procedures for export and import goods from the time of the conversion;
c.2. Execute procedure of raw material, materials; machinery and equipment from the contract are tracking at the Customs Bureau moved to track contract at the Customs Bureau moved to as customs delivery product fabrication.
2.2. The conversion is done in the same branch: a) the responsibility of the business: to fulfill the work outlined in detail a 2.1 point this but the text conversion proposal must specify the conversion is done in the same Bureau. Suggested text conversion of the business does not need to be certified by Customs Bureau made the conversion.
b) the responsibility of the Customs Agency: b. 1. Doing business guide registration contract/addendum to contract work under the new management method and system for the same amount of confirmation of existing business contract work;
b. 2. Confirmed, sign, seal the servant on a key exists under the form key exist thereon;
b. 3. Enter information about raw materials; machines, devices are handles exist on the data processing system for electronic customs.
 
Section 2. CUSTOMS PROCEDURES for GOODS PLACED overseas OUTSOURCING Article 42. Contract registration procedure of processing 1. 1.1 business's responsibility. Before the procedure, the first shipment of export contracts, the customs must create the electronic customs information about contract work on the computer in the correct standard format and criteria stipulated in this machining contract form and is responsible before the law about the declared content. The customs information includes: a) information about the outsourcing contract and appendices (if any);
b) material list (if available);
c) products list (if available);
d) directory of the device (if available);
DD) category template (if any);
e) norms Table (if available);
g) permits the competent authorities if the goods exported for processing contract execution and processing of imported products in the categories of goods exports, imports must have a license; the attached paper goods category.
Case of the own customs customs agents must declare clearly the authoritative content.
1.2. customs information is Sent electronically to the Customs authorities;

1.3. Receive feedback of the customs authority and perform the work as the procedure of receiving the contract work for foreign businesses.
2. Examine, receive and sign the contract processing of Customs: do the procedure of receiving the contract work for foreign businesses.
 
43 things. Procedures for the export of raw materials to place in foreign customs implemented as export procedure under a contract for the sale of the goods instructions in chapter II of this circular; Open customs declaration according to the type of production machining. When reality check goods instead of the reference model with the sampling stored raw materials.
 
Article 44. The registration procedure, adjustment, check the norms set in foreign countries 1. The time of registration, adjust the level: 1.1. Before the procedure to import the product, if the product imported machining back to Vietnam;
1.2. When filling the liquidity contract, if the products are sold in the foreign processing.
2. registration procedure, adjustment, check the norms as to get work for foreign countries.
 
Article 45. The procedure of importing products manufactured put in foreign countries 1. Customs made as customs procedures for goods imported under a contract of sale of goods in chapter II of the circular Guide; Open customs declarations by type of processing. In addition, the Customs have to perform some additional tasks: 1.1. Declare the amount of raw materials, materials, constitutes on the import machining products originating abroad in the form of raw materials supply automatic machining (purchased in the country or imported);
1.2. When reality check the goods must match the save model materials retrieved when exported raw materials constitutes the product.
2. tax policy made by tax policy for products placed overseas imported machining back Vietnam's tax legislation rules.
 
Article 46. The procedure of the liquidity contract set in foreign countries the time limit for the submission of customs import liquidity back Vietnam, raw material, materials, machines and equipment surplus to temporarily export the serve; the term customs check the liquidity profile and process for fabrication contracts expired not liquidity as the receiving contracts for outsourcing for foreign enterprises.
 
Chapter IV CUSTOMS PROCEDURES for RAW materials IMPORTED to PRODUCE GOODS for EXPORT to article 47. Customs procedures for raw materials to produce goods for export.
 
1. Raw materials for the production of export goods including: 1.1. Raw materials, semi-finished products, parts, components and accessories, the removable parts directly involved in the production process to constitute on products exported or transformed into export products;
1.2. materials, supplies are directly involved in the production process of the exported products but does not constitute on export products or metabolize into exported products;
1.3. Complete product (for example: caravat, hangers ...) due to the import business to attached to export products, to close with export products are produced from imported materials, or with export products are produced from raw materials purchases in the country into the sync items to export abroad;
1.4. packaging materials or packaging for packaging of export products;
1.5. Raw materials imported for warranty, repair, recycling of products for export;
1.6. Template imported to produce goods for export after the completion of the contract to return the re-export of foreign clients.
2. Registration, amendments, supplements, raw materials supplies catalog: 2.1. To register the list of raw materials, materials: a) the time of registration: The customs must list ingredients, imported before the procedure to import a shipment of raw materials, supplies first.
All of the criteria for the designation of raw materials; HS code; material code, materials; Unit registered in the category are stubs uniformly from the import of raw materials until the termination of the business functioning export/import according to its kind.
b) registration procedures: customs People perform: b. 1. Information about the list of raw materials, materials in accordance with the criteria and standard format specified in the table of categories imported materials on electronic customs systems;
b.2. Sending information to a data processing system of the Customs authorities;
b. 3. Receive notice of acceptance or rejection notice registration and make amends and supplements the information according to the instructions of the Customs authorities. After modification, additional information, continue to submit to the customs authority.
2.2. Amendments, supplements the list of raw materials: The Customs is entitled to modify all the information the category of raw materials, imported materials before the procedure to import a shipment of raw materials, supplies or first before signing the relevant norms, depending on time available before.
Cases detected errors in the reporting category of raw material, materials imported, in addition to the time specified above, the customs are allowed to modify the content opened if there is reasonable and was customs authority accepted, but are not allowed to modify the code of raw materials, supplies and material calculation units , materials.
The revised information, supplements the list of raw materials, materials imported as registration list of raw materials, materials, specified in point 2.1 above.
3. Customs procedures for importing raw materials, supplies: 3.1 customs imported raw materials, according to the category of raw materials, imported materials have registered as customs procedures on the import of goods under a contract of sale, the provisions of chapter II of this circular at the Customs office where the registration material category imported supplies.
3.2. for the shipment of imported raw materials, turning the gate then follow the rules of procedure of the electronic customs procedures for goods moved the gate prescribed in article 29 of this circular.
 
Article 48. Customs procedures for export products manufactured from raw materials imported: 1. export goods produced from imported materials include: 1.1. The product is produced from whole raw materials imported according to the type of export production;
1.2. product is manufactured from raw materials imported according to the type of production and export of raw materials, supplies and other origin as buying in Vietnam market or imported under a contract of sale.
2. Registration, amendments, supplements the norm to use raw materials, consumables, limit the rate of shrinkage of raw material, materials (referred to as the consumption of raw material, materials) be taken as raw material the quota, registration materials to processing goods for foreign traders , instructions in article 35 of this circular.
3. Customs procedures for export products: 3.1. Customs procedures location: a) Customs procedures for export products manufactured from raw materials imported to be done in a most convenient customs Bureau.
b) where electronic customs procedures for export of products that are not made at customs Sub-Department where the signed list of raw materials, materials, the customs declaration to present to customs import raw materials used to manufacture the product to register customs declaration of export products by type of importer to export production.
3.2. Customs procedures for export of products made as customs procedures for export of the goods under the contract of sale, the provisions of chapter II of this circular.
For export shipments in an have to fact check, the customs must present the form stored in the case of sampling material, imported.
The customs officer checks the fact the goods must match the form with the raw materials on the product; against the norm of raw materials, materials with actual product exports. Case patterns don't match the export products, the customs officer must take the form of export products to referendum examiner. While waiting for the results of the assessment, the customs continue to make customs procedures for export of the goods.
4. When the customs procedures for export products, if the Customs have to use imported raw materials, according to the contract of sale of goods to produce export products and demand reimbursement for the amount of raw materials, materials, must declare the information according to the standard format defined in lists of raw materials imported supplies, under a contract of sale of goods.
 
Article 49. Liquidity declarations imported materials: 1. principles of liquidity: 1.1. All raw materials, imported materials according to type of produce exports are to be liquidity.
1.2. The choice of the customs import declarations, export declarations to take on liquidity.
The case of raw materials, materials that have imported but not yet put into the production of export goods should not import declarations liquidity was then the customs must declare the material information not yet included into the liquidity in accordance with the criteria and standard format specified in "lists of raw materials not in liquidity."
1.3. An export declaration only be liquidity.
The case of products manufactured for export have the use of materials under a contract for the sale of imported goods at the Customs Bureau is a export declarations can be partial liquidity.
Customs authority when conducting liquidity must: a) confirm the amount has the liquidity on the electronic customs declaration on the system for electronic data processing customs.
b. seal "has liquidity" on the export declaration at the Customs Bureau (a due to the customs declaration).
c) export declaration of the Customs Bureau where implementation of electronic customs wants to use to liquidity for other customs Bureau must have confirmation of the e-customs Bureau the amount not used for liquidity.

1.4. in case of imported raw materials, according to the type of export production is used to produce exported products to the contract then the fabrication of materials, materials imported according to the type of production for export was the liquidity by export declarations.
2. liquidity profile 2.1. Liquidity profile is done according to the current rules on tax management mode for goods in export production type, except for the following documents if the Customs have declared when making electronic customs procedures: a) Customs Declaration of imports of raw materials have made customs procedures;
b) Customs Declaration of export goods were customs procedures;
c) registration material the quota Table, supplies;
d) lists the product export declarations taken on liquidity.
2.2. procedure for collating data liquidity: before filing a tax refund, liquidity, not to collect taxes, businesses are on the electronic customs systems the following information: a) General information;
b) list of import declaration payment (including the import declaration under the contract for the sale of goods);
c) list of export declarations liquidity (including the export declaration at the other gate where import and export declarations and processing);
d) lists the payment voucher manufacturing goods for export;
e) explanatory information detailing the amount of raw material, materials imported in the import declaration put on the liquidity used in the the purpose here (if any): e. 1. Lists raw material export products under the contract;
e. 2. Lists of raw materials, imported materials not in liquidity (in the case of business use only a part of raw materials for the manufacture of which does not use the entire raw material, materials on the Declaration of import, then use the raw materials of the next import declarations to liquidity);
e. 3. Lists raw material export tax, please no on the budget;
g) reports-export-import existing materials, imported materials;
h) tax reporting on raw materials imported.
3. procedure for submitting, receiving and processing the liquidity profile: 3.1. Bureau of customs where the implementation of the electronic customs information, liquidity check, liquidity and data collation of feedback information to businesses through data processing system electronic customs.
3.2. Base test results, collating documents properly in 3.1 above, and records filed by enterprises and/or present the Customs Bureau, where liquidity made procedures procedure for tax refund, do not collect taxes according to the current rules on tax management mode for goods in kind of export production.
 
Article 50. Procedure for transfer of the management, follow-up to the declarations of the types imported raw materials for export production from the craft to the electronic method 1. Business transformation management declarations imported production materials registered export and import customs procedures at the Customs Bureau to follow traditional methods (Bureau of customs to move) to customs Sub-Department where implementing e-customs procedures (Customs Agency moved to) must have written recommendations customs Bureau moved away and read more the Bureau of customs.
2. Business with the Bureau of customs to move make the liquidity for the import declaration moved away and send the results to the liquidity for customs Bureau moved to;
3. Customs Bureau moved to continue the tax administration for the import declaration moved away until liquidity is done on taxes. Upon receiving the decision of the liquidity Declaration moved by the Customs Bureau moved to send, the Bureau of customs to move tax procedures work for business.
4. Customs Bureau moved to the follow-up and implementation of the liquidity for the import declaration moved away and notify the Customs Bureau to move liquidity decisions.
5. Businesses have a responsibility to perform tax obligations with regard to the Declaration with the Customs Bureau moved away moved away after liquidity results.
6. The case of the Customs Agency and customs Bureau moved to move is a Customs Agency shall perform all of the work of the Bureau of customs and Bureau of customs to the transfer switch off.
 
Chapter V CUSTOMS PROCEDURES for GOODS BROUGHT into, GIVEN EXPORT PROCESSING BUSINESS Item 1. CUSTOMS PROCEDURES for GOODS of EXPORT PROCESSING BUSINESSES USUALLY 51 Thing. Principles of test the customs supervision 1. Customs procedures for goods brought into, given export processing businesses prescribed in this circular are applicable for processing and exporting enterprises in export processing zones, export processing enterprises outside the export processing zones and be made at the Customs Bureau management export processing businesses;
2. the internal carriage of goods in an export processing enterprises shall not make customs procedures;
3. Office products, goods from the domestic market to cater to the daily activities of export processing businesses to comply with the provisions of article 21 of Decree 29/2008/ND-CP dated 14/3/2008 of the Government regulations on industrial zones, export processing zones and economic zones;
4. Goods put in, giving export processing enterprises must match the votes to enter the depot, warehouse and manufacturing votes must be documented, tracked each declaration, certificate from the put in, taken out of the export business. Case of deviation on the type, quantity, unit of goods between warehouses, import-export warehouse fact with declarations on Declaration, certificate from the business must declare and added as additional customs records Declaration as specified immediately after entering the warehouse, warehouse;
The supervision of customs for goods brought into, given export processing enterprises on the basis of the import declarations, export declarations, access vouchers, vouchers brought goods out vouchers to enter the repository, document repository, the norm and the actual goods in stock;
5. export processing enterprises are State bodies have issued permits to export rights, the right to import under the provisions, the export processing business is done, the right to export and import rights under the provisions of the Decree 23/2007/ND-CP dated February 12, 2007 the Government of purchasing activities and activities related to operations directly to the purchase and sale of goods of business for foreign investment in Vietnam, circular 09/2007/TT-BTM on 17/07/2007 of the Ministry of Commerce (now the Ministry of industry and trade), circular No. 05/2008/TT-BCT on 14/01/2008 of the Ministry of industry and trade Decree implementation guide 23/2007/ND-CP and decision No. 10/2007/QD-BTM on 21/05/2007 of the Ministry of Commerce (now the Ministry of industry and trade).
6. export processing enterprises and solely responsible for the use of goods imported, brought in export processing businesses in taxable object does not export, import tax according to the provisions of article 2 of Decree 149/2005/ND-CP on 08/12/2005, is not subject to value added tax under article 3 of Decree 123/2008/ND-CP on 08/12/2008 and is not subject to special consumption tax According to the provisions of article 3 of the Decree No. 26/2009/ND-CP dated 16/3/2009 of the Government.
 
Article 52. Register, modify, supplement the list of goods included in the list of goods given export processing enterprises 1. The time of registration, additional edits: 1.1. Registration list: a) for goods included on the export processing businesses: sign up list before doing the import procedure, put on the first shipment;
b) for goods given export processing enterprises: b. 1. If the merchandise is produced by enterprises manufacturing export processing from raw materials imported must then sign the category before making the registration procedure the norm;
b. 2. If the goods are not the product due to processing and exporting enterprises produced from imported raw materials, the export processing businesses must register the category before making delivery procedure out export processing businesses;
1.2. The time of modification, additional category: a) modify, supplement the list of goods included on the export processing businesses: a. 1. Case goods are raw materials for export products: The Customs is modified all the information categories of goods put into export processing business before doing the import procedure, put on the first shipment or prior to registration norms depending on time available before;
a.2. where goods are not raw materials for export products: The Customs is modified all the information categories of goods put into export processing business before doing the import procedure, put on the first shipment;
b) modify, supplement the list of goods given export processing enterprises: b. 1. If the goods are products manufactured from raw materials imported, the customs people be modified prior to registration norms;
b. 2. If the goods are not produced from imported raw materials, the customs people are right to modify before doing the procedure launched export processing businesses;
1.3. in case of detected errors in reporting categories beyond the time prescribed in the points a, b paragraph 1.2 above the customs are allowed to modify the content opened if there is reasonable and was customs authority accepted but are not allowed to modify the code of the goods and unit of goods.
2. Registration procedures, additional modifications 2.1. The customs information about stubs created the categories in accordance with the criteria and standard format of the name commodities, commodity code HS, code, unit registered according to the system of import and export goods list current and must unify from entering the export processing business until the export processing businesses cease export activities import. The customs information about stubs created the categories under template "list of goods put into export processing enterprises" and "list of goods given export processing enterprises";
The registration, to receive the feedback of export processing business performed as prescribed in article 47 of this circular;
2.2. The test receiving the content in list of customs implemented as prescribed in article 47 of this circular.
 
Article 53. Register, adjust the level of attrition rate, raw materials, materials for products launched export processing business
 

1. Goods launched export processing enterprises is the product being produced, from raw materials, put on the export processing businesses must then sign the norm before making export processing businesses;
2. registration procedure, adjust the level of implementation such as registration, adjust the level of outsourcing of goods specified in article 35 of this circular.
The registration, adjust the level of the form "information on the practical limit for the product launched export processing enterprise" article 54. Customs procedures for goods included on the export business of goods put on the export processing businesses are imported, brought from inland, other export processing businesses, bonded to publicly articulate the purpose: production, investment in fixed assets, and serves for the production activities of the enterprise buy and sell goods, under Decree 23/2007/ND-CP 1. Goods imported from abroad: the import procedures for goods brought from abroad put on processing and exporting enterprises are made as customs procedures for the purchase and sale contract (except for the tax declaration) defined in Chapter II of the circular.
2. Goods brought from inland, from other export processing businesses, bonded export processing businesses into: 2.1. The responsibility of processing and exporting enterprises.
a) witness from access export processing business a. 1 before the goods receipt, processing and exporting enterprises received information form "certificate from the importing goods into the export processing businesses, vouchers for goods receipt from other export processing business" or import declarations (if not yet implemented electronic customs procedures and implementation procedure for such purchase contract);
a.2. Sending information electronically to customs the customs.
a. 3. Receiving feedback of Customs: a. 3.1. Get the message "the goods have not been put on the" export processing enterprises according to the form "notice of acceptance/rejection take the inland, bringing in export processing enterprises" and modify additional information, at the request of the Customs authorities;
a. 3.2. receiving a message "goods are brought into the" export processing enterprises according to the form "notice of acceptance/rejection take the inland, bringing in export processing enterprises" in case the customs authority accepted the export processing businesses;
a. 3.3. Print vouchers brought the goods into the export processing businesses delivered to domestic business, export processing enterprises to do real confirmation procedure (if any).
b) where customs authorities required to submit or present documents, then export processing businesses filed or presented to customs include: b. 1. The contract traded between machining, processing and exporting enterprises and domestic enterprises, export processing enterprises and export processing businesses;
b. 2. financial bills (if any);
b. 3. export declaration of the domestic business, bringing out the merchandise vouchers or export declaration (if not yet implemented electronic customs) of another export processing enterprises certified delivery did customs procedures.
c) amendments, additional evidence from access export processing businesses c. 1. The case has adjusted, additional content was declared on vouchers and before the goods receipt, processing and exporting enterprises must submit proof of access has been edited for the Customs form "notice of acceptance/rejection take the inland, bringing in export processing enterprises";
c. 2. Information content modification, supplement must follow the prescribed format criteria form "certificate from the importing goods into the export processing businesses, vouchers for goods receipt from other export processing enterprises";
c. 3. Sending information, receive feedback made similar witness procedure from bringing in export processing businesses.
2.2. Responsibilities of the Bureau of customs export processing business manager a) check receiving documentation access, adjustment vouchers, modified and supplemented.
Data processing system for electronic customs check, receiving register, the level of reference for document access and submit feedback for processing and exporting enterprises.
Cases require direct customs officer, check the information on the system, the base test results to determine the registration, level reference number for the certificate from the access export processing business through the system of electronic data processing customs.
b. cases require the submission or to produce records, then direct customs officials checked the records as required by the system.
c. the case must examine the actual customs Bureau management export processing businesses make when bringing goods into the export processing businesses.
2.3. the opening period: within 30 days of the domestic enterprises registered an export declaration, export processing business opening certificate from the declarations of other goods brought out or export declaration (if not yet implemented electronic customs) processing and exporting enterprises to do the procedure and put the export processing businesses;
2.4. Delivery is made after the witness export processing enterprises from bringing goods into the export processing businesses and customs are accepted. The responsible party to ensure the status quo and free delivery to the delivery locations for delivery for export processing enterprises in Article 55. Customs procedures for goods given the commodity export processing businesses launched export processing enterprises to export, to take on the inland, other export processing businesses, bonded to the original source: products, semi-finished products, scrap, scrap from the production process, goods are machinery and equipment create fixed assets awaiting liquidation and other goods brought into service for the production activities of the enterprise to wait given, goods purchased for sale by Decree 23/2007/ND-CP 1. Goods from export processing businesses overseas given the procedure for goods brought from export processing businesses overseas given made as customs procedures for goods purchase contracts (except the tax declaration) defined in chapter II of this circular.
2. Goods brought from export processing enterprises in inland, on the other, export processing enterprises in bonded 2.1. The responsibility of processing and exporting enterprises.
Witness export processing businesses from putting out the goods export processing enterprises according to the template "certificate from the inserted row into the hinterland, from delivery to other export processing enterprise" or the export declaration (if not yet implemented electronic customs procedures and perform like the procedure for sale of goods contract).
a data processing system) electronically to customs inspection, registration and reception level of reference for document access.
Cases require direct customs officer, check the information on the system, the base test results to determine the registration, level reference number for vouchers takes the goods out through a system of electronic data processing customs.
b) cases require the submission or to produce records, then direct customs officials checked records at the request of the system, the base test results to determine the registration, level reference number for vouchers takes the goods out through a system of electronic data processing customs. Records filed with or presented to the Customs authorities upon request include: b. 1. The contract traded between machining, processing and exporting enterprises and domestic enterprises;
b. 2. financial bills (if any).
2.2. Responsibilities of the Bureau of customs export processing business management.
a) receiving inspection certificate from the inserted row.
Data processing system for electronic customs check, receive registration, level reference number for vouchers takes the goods out and submit feedback for processing and exporting enterprises.
Cases require direct customs officer, check the information on the system, the base test results to determine the registration, level reference number for vouchers takes the goods out through a system of electronic data processing customs.
b) cases require the submission or to produce records, then direct customs officials checked records at the request of the system, the base test results to determine the registration, level reference number for the document access via a data processing system for electronic customs.
c) cases must check the goods: Bureau of customs procedures for imports of goods of the domestic business or other export processing enterprises to conduct fact check of the goods according to the regulation.
2.3. the term of validity of the certificate from access, export processing business inland is 30 days from the date of registration documents.
2.4. export processing business delivery only when domestic business register import declarations, export processing enterprises to another witness from access or import declarations (if not yet implemented electronic customs procedures). The responsible party to ensure the status quo and self-delivery from export processing business to delivery locations for delivery to local businesses and other export processing businesses, bonded.
 
Article 56. The procedure of liquidation of goods as prescribed the form of liquidation, liquidation, subject goods conditions for liquidation, liquidation records, imported goods, put on by the export processing enterprises 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).
1. export processing in the form: procedure to implement as customs procedures for goods purchase contracts as defined in chapter II of this circular;
2. Liquidation in the form of hefty selling in Vietnam market: implementation procedures as prescribed in clause 2 Article 55 of this circular;
3. Liquidation according to form, presentation, donation in Vietnam made as regulations for, provided in paragraph 4 to article 40 of this circular.
4. procedures for destruction of the goods, 4.1. The responsibility of processing and exporting enterprises.
Before proceeding to destroy the goods, export processing businesses have information about the destruction of raw materials, materials and products, scrap, scrap for the customs with text information allows destruction in Vietnam of the Department of natural resources and the environment in accordance with the criteria and the specified format according to the template "information destruction of materials , products, scrap, scrap ". Export processing businesses make regulations with respect to raw materials, materials, products, scrap, scrap destruction according to the current rules.
4.2. Accountable Bureau of customs export processing business management:

a) receiving, testing, feedback of information processing and exporting enterprises about the proposed destruction of monitoring of raw material, materials, products, scrap, scrap.
b) conducted monitoring of the destruction as a rule.
5. After finishing the destruction of goods, the parties must have a supervised the destruction. This record must be signed by the Director of export processing enterprises (or authorized person), the sign of export processing businesses, customs officer monitoring and related parties to supervise the destruction.
 
Article 57. Reporting mode and check for goods brought into, given export processing business and to check inventory.
 
1. The responsibility of the processing and exporting enterprises: 1.1. Periodically from 1 to 15 of next month, export processing businesses to send the report of goods put in, take out, liquidate, destruction, inventory of the previous quarter or when requesting customs authority to customs Sub-Department where export processing business management.
Export processing businesses create information annual report put in, take out, liquidate, destroys the actual inventory, in accordance with the criteria and standard format prescribed by the "inventory report information of export processing enterprise".
1.2. Annual periodic business must make the check out inventory; reporting test results and actual results collated between real inventory with the inventory on the books submitted to customs authorities.
Before conducting the test 15 days to notify the business with the customs of the time, location and inspection coordination with customs authorities. The customs review, decided to coordinate the business to check and inform the business know.
1.3. To produce records, documents relevant to the examination of customs authority when required.
1.4. In the process of checking, processing and exporting enterprises have accountability related issues at the request of the Customs authorities.
2. The responsibility of the Bureau of customs export processing business management: 2.1. Periodically 1 quarter (3 months) or at any time when there is suspicion, customs Bureau management export processing business balance sheet figures put in, take out, liquidate, destruction and export processing business reports to determine the number of rows inserted, giving of inventory, processing and exporting enterprises.
2.2. test records of processing and exporting enterprises to base results balanced information analysis of data and information in question (if available), the Customs authorities decide to check the records of processing and exporting enterprises decided to check the records prescribed in the form of "informed decisions reality check inventory". The examination may be conducted at the Customs office or at the headquarters of the export processing businesses.
2.3. Checking the profile and check the actual inventory.
In case of need, the Bureau of customs export processing business management will determine the case must examine and record at the same time check the actual inventory and sent for processing and exporting enterprises as defined in the form "notice of decision to fact check the inventory". The inspection of merchandise inventory is made in processing and exporting enterprises.
Export processing enterprises to produce records, documents as defined in point 1.3, paragraph 1 and actual inventory goods to the customs check.
Cases of erroneous detection through records or test results after the reality check inventory, customs authorities conduct measures: check after customs clearance, handling administrative violations of customs, made the tax determined as prescribed.
 
Section 2. CUSTOMS PROCEDURES for GOODS of the BUSINESS PRIORITY Article 58. Application object 1. Export processing businesses are committed to facilitating government in implementing customs or export processing enterprises meet the condition: works produced in the field of high technology; observance of good customs law; bookkeeping system transparent.
2. The business of business activities in Vietnam supplying goods for the production of the business priority. Business supply is preference for the business executive business good customs law.
3. Customs procedures for business priorities are specified in section 2 of chapter V, the other procedures not specified in this Section are defined in section 1 of chapter V.
 
Article 59. The procedure of recognized priority business 1. Business filing proposed export processing entrepreneur recognized priority, including: 1.1. Petition to recognize the priority business;
1.2. The text of the Government allowing facilitation in implementing customs procedures (copies) and a key to check the contrast;
1.3. A copy of the business registration certificate or the investment license processing and exporting enterprises;
2. The sequence of receiving registration documents and review business priorities: recognition Of Customs made the reception record register and review recognized the business priorities in order: 2.1. Receive and check the validity of the registration record. The case does not accept answers in writing stating the reason;
2.2. within 30 business days priority are responsible to provide the information to prove to meet conditions specified in paragraph 1 to article 58 of this circular. Priority business case does not prepare enough information within the time requested, they must have written recommendations, General Department of customs consider the extension of the time limit for additional information by 30 June.
If the priority business does not provide full information as required or not to clarify the information needed to provide or refuse to provide the information, the General Department of Customs will have the written notice refuse the review recognized the priority business;
3. The General Department of customs and the business has met the conditions on most systems signed a memorandum in which the specific provisions on the rights and obligations of the business is the first priority in the process of implementing customs procedures; responsibilities, powers of the customs administration. MOU between customs administration with enterprise as the basis for performing customs procedures for goods of the business priority.
 
Article 60. Rights and obligations of the business priorities in addition to the rights and obligations specified in article 7 of this circular, priority business also have the following rights and duties: 1. The right of the business priority: 1.1. Be taken of electronic customs procedures in time 24 hours a day and 7 days a week;
1.2. Are customs for goods imported from overseas and exported abroad on short, electronic declarations declarations, in accordance with the criteria and standard format is specified in the "electronic declaration/shortening, electronic declarations";
1.3. For goods brought into the business priorities (taken from inland, from the usual export processing business, from business to other priorities, from bonded) recurring priority business in 5 days early of next month is the electronic declarations, for the total volume of the goods received by the previous month according to each partner;
1.4. registration priority business norms of raw materials to manufacture products for the export of raw materials, according to the norm;
1.5. Are customs authorities through a system of electronic data processing of customs registration receipt, customs inspection and acceptance on the basis of simple electronic declarations, declarations, norms of raw material, materials, sign the form "notice of acceptance/refusal to allow delivery on Inland , bringing in export processing enterprises ";
1.6. Checked the profile or fact check the goods at the headquarters of the business priority or at other locations by enterprises of priority registration and customs are accepted;
1.7. Is used through Command prints out from electronic customs systems according to the liberated Form the goods have registered with customs authorities (without the seal, signature of representative business) for the shipment have been customs authority accepted the Customs on the data processing system for electronic customs clearance of goods and witness from shipping on the road;
1.8. Is used to print invoices from the system, stamped, signed the name of business representatives to Customs cargo processing system in case of electronic data to customs incidents, stoppage.
2. obligations of the business priorities: 2.1. Sign materials, material norms with respect to the material management business according to the level of true reality and responsible norms of raw material, materials were registered;
2.2. for the business raw material not managed according to the norms of business notification, in writing, the use of management mechanism and method of calculation of raw materials consumption, Customs will manage based on the fact that raw materials each type of management of the business;
2.3. Provide sufficient, accurate information necessary at the request of the customs bodies to review, in the process of assessing the compliance of the business;
2.4. test requirements observance, periodic compliance evaluation schedule has notified or unscheduled inspections requirements of customs authorities;
2.5. Construction of regulation works closely with Warehouse Management Department between parts import and export procedures to promptly to declare supplements with the customs cases, the mismatch between the declared and the actual information goods;
2.6. Collation of information between business partners by Customs authorities respond to the reality. The case of inappropriate detection within 1 business day priority must be reported immediately to the customs authority. Within 2 days of the detection of inappropriate work, priority business exchange with partners clarify false content and request additional stubs partners with customs;
2.7. Provide, regularly updated list of partners and send the text to the customs authority to consider acceptance. Partner requirements make customs procedures at the Customs Bureau preferred business management;
2.8. The same customs control to the partners in compliance with customs law;

2.9. Done right, full of commitment in a memorandum signed with the customs. Priority business must ensure the conditions suit the requirements of the customs authority when performing simple customs procedures.
 
Article 61. Procedures to recognize the business priorities: 1. for priority 1.1 business case dismissed: in violation of the obligations set forth in the memorandum, the conditions stipulated in article 58 of this circular and do not maintain the conditions stipulated in article 60 of this circular will be abolished to recognize priority business;
1.2. Procedures: a) When there is sufficient basis in determining priority enterprise has violated the obligation of priority business regulations, where the Customs authorities establish a violation decided to pause entitled customs priorities of priorities in geographical business management , has now reported with records sent the General Department of customs.
General Department of customs consideration, decided to pause right enjoy priority on the customs of business priorities on a national scope. The case determined the priority business has infringed are entitled to priority of procedures, the General Department of customs decisions to annul recognition of export processing businesses enjoy preference customs procedures.
b) When there is information about the signs violated the obligation of priority enterprises, customs authority where information is sent immediately to report with profiles to the General Department of customs to conduct verification measures to clarify the sudden inspection, if necessary;
Case priority business verification does not violate the obligation, the General Department of Customs notice in writing to the Customs office where the said report;
The case determined the priority business violates the obligations, Of the Bureau of customs to fulfill the procedures specified in point a of this paragraph.
2. For business business activities in Vietnam provide for operation of the business priority.
In violation of the obligations set forth in article 62 of this circular will be deleted from the list of names that enjoy priority customs procedures.
 
Article 62. Rights and obligations of the partners gives businesses a priority 1. Rights of partners provide business priority: 1.1. Be taken of electronic customs procedures in time 24 hours a day and 7 days a week for the commodities that partners give priority business;
1.2. Are customs on electronic declarations according to shortening the standard format and criteria are defined in the "electronic declaration/abridged electronic declaration," for the merchandise that partners give priority business;
1.3. Are customs authorities through a system of electronic data processing of customs registration receipt, customs inspection and acceptance on the basis of a simple electronic form "notice of acceptance/refusal to allow delivery on inland, bringing in export processing enterprise" for the merchandise that partners give priority business.
2. Obligations of the partner offers for business priorities: 2.1. Preferred business partner to publicly take responsibility for doing simple customs procedures. The preferred business partner just enjoy the rights mentioned in paragraph 1 to article 62 for the cargo service for the operation of the business priority;
2.2. where the mismatch of information of the partners and the reality of getting business priority, priority business partners are obliged to report the results of working with business priorities for the Bureau of customs corporate management priorities and the additional declaration in the specified time (if any).
 
Article 63. The responsibility of the customs authority in business management priority 1. Check, approve material the quota, materials by business priorities;
2. check, receiving electronic statements of exhaustion; accepted customs of goods immediately for goods imported from overseas and exported abroad, goods brought in from export processing business delivery, goods brought in from the bonded warehouse; send notice of acceptance through the goods at the same time for people and business priorities;
3. check, receiving registration and notice of acceptance immediately opening information, electronic declarations of business priorities;
4. Receive notification from the business priorities of the inappropriate declaration information of partners. After 3 days of receiving notice that Bureau of customs management priorities do not get reported results working between business priorities and the partners require priority enterprises, partner to the Customs Bureau preferred business management work and handle according to the regulations.
So 2 times for the same partner without making additional declaration within the time allowed without reason, customs Bureau preferred business management has the right to propose the General Department of customs do not allow providers to prioritize business made simple customs procedures;
5. Bureau Chief Customs Sub-Department where implementation of electronic customs priority business management decided to fact check the goods of the business priority cases detected signs of violation of customs legislation;
6. Inform the priority business know the data processing system for electronic customs incidents, stoppage;
7. Allow the clearing of cargo on the basis of the Bill due to the testimony presented in the case of data processing system for electronic customs incidents, stoppage. The Customs Bureau of business management priority implementation of check, compare the information on the invoice with information processing and exporting enterprises updated on the system after the system is restarted;
8. During 15 days from the date of the writing of the business priorities, the General Department of customs on answers for the priority business partners are accepted, not accepted partners make simple customs procedures, stating the reasons.
 
Chapter VI CUSTOMS PROCEDURES for GOODS BROUGHT in, BRINGING OUT BONDED Article 64. Registration procedures, amendments and supplements introduced into goods categories, giving bonded 1. Where do Customs: the Customs implementing customs procedures for goods brought in, bringing out bonded in the customs bonded warehouse management in place.
2. All goods brought in, bringing out bonded must sign the list. The case arises not yet registered goods, the customs are additional stubs category.
3. The time of registration, modification, additional categories 3.1. Category: registration time before bringing goods into bonded.
3.2. registration point modification, additional category a) before the customs warehousing procedure done first shipment shall be entitled to modify, complement all the information in the Directory include, bonded warehouse;
b) cases detected errors in reporting categories beyond the time specified in a point, the customs are allowed to modify the content opened if there is reason and customs are accepted but are not allowed to modify the code of the goods and unit of goods.
4. procedure 4.1 catalogue registration. Procedure declarations, amendments and supplements introduced into goods category, given bonded form list of goods import, export, bonded.
4.2. All of the criteria for the designation of goods, commodity codes, unit, origin, registration in the catalog tables to unify from entering the goods into bonded warehouse until the termination of the active bonded.
5. The goods brought from abroad into the bonded warehouse, on single transport must specify "the goods sent bonded". Goods brought into the bonded warehouse in the industrial, high-tech zones, export processing zones, special economic zones outside the gate (known collectively as the industrial zone) is imported goods of enterprises in industrial zones and industrial enterprises, export processing enterprises outside the neighboring industrial zone have yet to be bonded (including the business of industrial zone , processing and exporting enterprises of the province, adjacent to the city) to serve the production, sales, services of this business.
 
Article 65. Customs procedures for goods brought into bonded warehouse 1. Customs records for goods brought into bonded 1.1. Cargo declaration import, export and bonded goods declaration form electronic import, export and bonded;
1.2. The lease bonded: a or 1 copy;
Where the rows at the same time is bonded shall not require the lease bonded.
1.3. the authorization order (if not yet authorized in the lease bonded): electronic version or 1 a or 1 a fax have to sign and seal of the bonded warehouse;
1.4. A detailed inventory of the goods in the case of goods or packaging of heterogeneous (private cars, motorcycles and must specify the number of frames and number): 01 main;
1.5. Vouchers prove the goods are allowed into the bonded warehouse: a or 1 a copy.
2. Customs procedures for goods brought into bonded 2.1. Create information electronic customs cargo declaration import, export and bonded on the computer in accordance with the criteria and standard format rules.
2.2. Send electronic customs declaration to customs;
2.3. Receiving feedback of the Customs and follow the instructions: a) "announcement from electronic customs declaration rejected" and modified, additional customs declarations required by Customs authorities. After the modifications, supplements continue to submit to the Customs authorities;
b) received the "reporting guidelines for electronic customs procedures," according to one of the forms below and make: b. 1. Accept the information import, export goods declaration Declaration bonded electrons allow import bonded warehouse on the basis of the Declaration.
b. 1.1. Customs in Person, sign, seal cargo declaration import, export and bonded electrons (2) based on the cargo declaration import, export and bonded electrons were customs accept (hereinafter the cargo declaration import, export and bonded electrons in);

b. 1.2. To present at customs Sub-Department where the implementation of the electronic customs declaration 2nd row of import, export, bonded electrons in order to confirm the "adopted"; receive goods import, export declaration 1st bonded electrons, produce the same goods for the customs bonded warehouse supervisor to confirm "the imported Goods bonded";
Or produce the goods import, export declaration 1st bonded electrons in the same goods for the customs bonded warehouse where surveillance is connected with the system of electronic data processing customs to confirm "the imported Goods bonded". Within the provisions of the law on customs records retention for goods brought in, bringing out bonded, if the Customs had confirmed the need to "customs" on cargo declaration import, export and bonded in electronics, the Customs cargo declaration import 2 present , export bonded electrons in (1 sheet has confirmed "the imported Goods bonded") to customs Sub-Department where the receiving and processing of electronic customs records to confirm the clearance of goods.
b. 2., filed documents in electronic records electronic customs for inspection before allowing customs clearance of goods. The Customs working information the electronic customs documentation as required on the electronic customs declaration system, sent to Customs through the system of electronic data processing and receive "notification guidelines for electronic customs procedures" and follow one of the forms below : b. 2.1. "Customs": the Customs People perform the work specified in b. b. 1.2 Properties and 1.1 b of this Paragraph;
b. 2.2. Present, filed documents in paper records to electronic customs: the customs inspection performed the work prescribed in Detail b. 3 clause.
b. 3. paper documents Filed in the record electronic customs for inspection before allowing Customs cargo declaration import goods, 2nd Filing export bonded electrons in these same documents in customs records to customs Sub-Department where implementation of electronic customs checks as required; Receive goods import, export declaration 1st bonded electrons in decided to "customs", 1 card test results certificate from the paper and produce the same goods for the customs bonded warehouse supervision to check, validate imported Goods "bonded".
2.4. When monitoring goods entering bonded, if the signs in question, the Customs request reality check of the goods, the Customs have the obligation to present the goods to bonded supervision officer accomplish the check.
2.5. Customs procedures for goods to be moved from the entry gate: the gate of bonded warehouse, from the hinterland to the bonded follow the instructions in article 29 of this circular.
 
Article 66: customs procedures for goods given bonded 1. Customs records for goods given bonded 1.1. Evidence from every export bonded form electronic export goods from bonded warehouse;
1.2. Power production (if not yet authorized in the lease bonded): electronic version or 1 a or 1 a fax have to sign and seal of the bonded warehouse;
1.3. A detailed inventory of the goods in the case of goods or packaging of heterogeneous (private cars, motorcycles and must specify the number of frames and number): 01 main;
1.4. Vouchers prove the goods are allowed to take out bonded: a or 1 a or 1 a copy.
2. Customs procedures for goods given bonded 2.1. Create electronic customs information from the export goods bonded on the computer in accordance with the criteria and standard format specified;
2.2. Send information electronically to customs the customs;
2.3. Receiving feedback of Customs: a) "announcement from electronic customs declaration rejected"; implementation of the amendments, additional affidavit under the guidance of the customs. After the modifications, supplements continue to submit to the customs authority.
b) received the "reporting guidelines for electronic customs procedures," according to one of the forms below and make: b. 1. Accept the witness information from every export bonded electrons, allowing export bonded base on export goods from bonded warehouse.
b. 1.1. Customs People print, signed, sealed from every export bonded electrons (2) based on Evidence from every export bonded electrons were customs accept (hereinafter the certificate from the exporting goods bonded electrons in);
b. 1.2. To present at customs Sub-Department where implementing e-customs procedures 2 electronic warehouse evidence of export goods in order to confirm the "customs", receive 1 certificate from the exporting goods bonded electrons in; presented to customs bonded warehouse supervisor to confirm "the exported Goods bonded" and continue the procedure for putting goods out to the bonded warehouse;
Or export your certificate from the 1st row export bonded electrons in for monitoring customs bonded warehouse where there is the connection with the data processing systems, electronic customs to confirm "the exported Goods bonded". Within the provisions of the law on customs records retention for goods brought in, bringing out bonded, if the Customs have the need to confirm the "clearance" on the export certificate from the bonded electrons in customs, who present the 2nd document bonded electrons in (1 sheet has confirmed "the exported Goods bonded") to the Bureau Customs where the receiving and processing of electronic customs records to confirm the clearance of goods.
b. 2., filed documents in electronic records electronic customs for inspection before allowing customs clearance of goods. The Customs working information the electronic customs documentation as required on the electronic customs declaration system, sent to Customs through the system of electronic data processing and receive "notification guidelines for electronic customs procedures" and follow one of the forms below : b. 2.1. "Customs": the Customs People perform the work specified in b. b. 1.2 Properties and 1.1 b of this Paragraph;
b. 2.2. Present, filed documents in paper records to electronic customs: the customs inspection performed the work prescribed in Detail b. 3 clause.
b. 3. paper documents Filed in the record electronic customs for inspection before allowing customs clearance of goods: 2 vouchers every export bonded electrons in these same documents in customs records to customs Sub-Department where implementation of electronic customs checks as required; Receive 1 certificate from the exporting goods bonded electrons in decided to "customs", 1 card test results certificate from the paper and produce the same goods for the customs bonded warehouse supervision to check, confirm the exported Goods "bonded" and continue the procedure for putting goods out bonded.
4. Customs procedures for goods to be moved the gate: from bonded out of the gate, from bonded into domestic follow the instructions in article 29 of this circular.
 
Article 67. Check, customs supervision for other cases 1. The case of carriage of goods from the bonded warehouse to another bonded warehouse on the territory of Vietnam 1.1. The person making the customs declaration as prescribed in customs procedures for goods given bonded. Also perform additional steps: a) print, signed, sealed from every export bonded electrons in (3) based on Evidence from every export bonded electronic customs were accepted;
To present at customs Sub-Department where implementing e-customs procedures 3 electronic warehouse evidence of export goods in order to confirm the "customs", receive 2 vouchers every export bonded electrons in; presented to customs bonded warehouse supervisor to confirm "the exported Goods bonded" and continue the procedure for putting goods out to the bonded warehouse;
Or export your certificate from the 2nd row export bonded electrons in for monitoring customs bonded warehouse where there is the connection with the data processing systems, electronic customs to confirm "the exported Goods bonded". Within the provisions of the law on customs records retention for goods brought in, bringing out bonded, if the Customs have the need to confirm the "clearance" on the export certificate from the bonded electrons in customs, who present the 2nd document bonded electrons in (1 sheet has confirmed "the exported Goods bonded") to the Bureau Customs where the receiving and processing of electronic customs records to confirm the clearance of goods.
b) Received 12 minutes of handing and 2 a certificate from the exporting goods bonded electrons in confirmed "the exported Goods bonded";
C0-packed goods shipped from bonded to other bonded sealing requirements are met in accordance with the customs legislation. Cargo and 2 a certificate from the exporting goods bonded electrons in accordance with the roadmap and the time registered in the minutes delivered to the bonded warehouse moved to;
d) When goods are transported to the bonded warehouse, customs people moved to present the 2 a certificate from the exporting goods bonded electrons in for monitoring customs bonded warehouse moved to.
1.2. monitoring bonded servants moving to implementation: collation of goods and export goods from bonded electrons in the same report, if appropriate, the console to enter the repository and recorded on data processing system of electronic customs; Noting the Declaration of import, export and bonded goods export vouchers to transfer to the bonded electrons in, pay the Customs 01, 01.
Document warehouse in import, export declaration number bonded moved to will be used at the same time as the document in the repository moved and bonded warehousing vouchers in bonded turn to when making the subsequent Customs procedures and liquidity.
1.3. The duration of the lease bonded is calculated from the day the goods are brought into the bonded first.
2. Customs procedures for the transfer of ownership of goods in bonded warehouse after the transfer of ownership of the goods, the old and new home owners do the following:

2.1. the former shippers make customs procedures for goods given as bonded and moved 1 a certificate from the exporting goods bonded electrons in be certified "customs" of the customs authority for the owner of the goods.
2.2. new shippers make customs procedures as for goods brought into bonded.
 
Article 68. Liquidity, liquidation, import, export, goods inspection bonded 1. Liquidity of import, export, goods declarations bonded 1.1. The principle of liquidity a) warehousing goods on cargo declaration import, export and bonded bonded published once or multiple times.
b) With the cargo declaration import, export and bonded ended the output of commodities of declarations within the contract warehousing, data processing system for customs automation, electronic engineer, liquidity and return the results to the customs.
When have propose of customs, customs officials in the Customs office where the receiving and processing of declarations or customs officer supervising bonded to base the information on data processing system of electronics, stamped customs officials on the results of the liquidity.
c) With the cargo declaration import, export and bonded warehouse of export goods not of declarations within the lease inventory, slow for fifteen days from the date of the end of the lease term, the owner of warehouses bonded to send "liquidity requirements cargo declaration import, export and bonded" according to the criteria and standard format defined in the sample sheet liquidity requirements bonded import, export declaration to the Customs office where the import declarations registered bonded warehouse.
1.2. liquidity profile: a) liquidity requirements declarations import, export, bonded to the electronic version of the form requests payment declarations import, export, bonded warehouse;
b) proposed handling of the inventory when the lease term ends.
1.3. Time limit for receiving, checking, for liquidity profile projection of the customs authority at the latest within 10 days of the Customs receive liquidity requirements "Declaration of cargo import, export, bonded warehouse" of the customs, the customs must complete the check, collated results liquidity on the system handles electronic data and feedback "Customs notice accept results liquidity "or" informed refusal "liquidity results accompanied by rejection reason.
2. The procedure of liquidation of goods in bonded warehouse follow circular No. 36/2003/TT-BTC dated 17/04/2003 of the Ministry of Finance shall guide the cargo processing backlog in the bonded warehouse.
3. check the goods in the bonded customs authority has the right to check the inventory of goods of bonded periodically or at any time when there is questionable. Businesses have the responsibility to produce the records and inventory goods receipt inspection requirements of the Customs authorities.
 
Chapter VII CUSTOMS PROCEDURES for SOME OTHER CASES Article 69. Check, customs supervision of goods imported to create fixed assets; raw materials, materials, components, semi-finished production of project investment incentives: 1. Sign the list of imported goods are exempt from tax to the Customs for import goods create fixed assets; raw materials, materials, components, semi-finished production of project investment incentives to free imported tax: registration procedures follow the instructions in article 101 circular No. 79/2009/TT-BTC on April 20, 2009 Ministry of Finance's Guide on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
2. the import procedure: customs procedures as guidelines for import and export goods under a contract of sale of goods in chapter II of this circular and made more signing list imported goods are duty-free with the Customs according to the instructions in paragraph 1 of this article tax exemption procedures and reporting, checking, finalizing the import and export, duty-free goods used under the guidelines in article 102, 103 circular No. 79/2009/TT-BTC on April 20, 2009 Ministry of Finance's Guide on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
3. Liquidation of imported goods: 3.1. The form of liquidation, liquidation, subject goods conditions for liquidation, liquidation records imported goods tax free to follow the guidance in circular No. 04/2007/TT-BTM on 04/04/2007 of the Ministry of Commerce Guide to export activities, import, processing, import and liquidation of consumption of products of the enterprise with foreign investment.
For goods imported free of tax of enterprises investing in the country when the liquidation is applied according to the instructions in circular No. 04/2007/TT-BTM on 04/04/2007 of the Ministry of Commerce.
3.2. The procedure of liquidation made at the Customs office where the import catalog registration are tax free.
3.3. procedure for liquidation: a) business or liquidation Committee in writing stating the reason for liquidation, the name, the code, the need to liquidate, in the import declaration number, day, month, year of sending Customs office where the import catalog registration are tax free.
b) liquidation cases in the form of export business, then open the export declaration; liquidation cases in the form of hefty selling in Vietnam market, presentation, donation, then the Declaration, tax calculation made according to the rules and not have to open a new form.
c) where destruction, responsible business conducted under the provisions of the environmental management agency, supervised by the customs.
 
Article 70. Customs procedures for goods temporarily imported-re-export business 1. General principles.
Customs procedures for goods temporarily imported-re-export business to follow prescribed for goods exported, imported under a contract for the sale of goods. In addition due to the peculiarity of this type, some of the content is more instructions as follows: 1.1. Temporary business goods import-re-export only made customs procedures at the gate.
1.2. when re-export goods are customs procedures at the entry gate or the gate appeared.
1.3. Goods temporarily import-re-export goods in the import prohibition list is stored in the entry gate area, to do the procedure in Bureau of customs temporary entry gate. Case of re-export goods be allowed through a different gate gate to temporarily enter the monitoring of goods during transport to the gate production apply as for turning the gate.
2. Management of temporary import, re-export 2.1. When do the procedure appeared, in addition to the vouchers as for goods exported under a contract of sale of goods, the customs must submit a copy of and a temporary import goods declaration itself;
2.2. temporarily imported goods are subject to the supervision of the customs authority and can be divided into multiple shipments to re-export;
2.3. Goods for re-export finished customs procedures must be exported through the gate within eight working hours since the row to the gate. In case there are legitimate reasons to be leader of the Bureau of customs gate appeared to accept the re-export goods stored at the gate, but not exceeding the time limit for the validity of the declaration appeared.
3. the temporary import declaration payment 3.1 Bureau of customs procedures for temporary import of goods is responsible for temporary import declaration clause.
3.2. liquidity profile follow the instructions in article 118 circular No. 79/2009/TT-BTC.
3.3. Time limit for submission of liquidity following the instructions in paragraph 2 to article 131 circular No. 79/2009/TT-BTC.
3.4. where the goods temporarily imported but not back off, businesses suggested domestic consumption, the text must be submitted to customs authorities. Bureau of customs where the temporary import procedures review, resolve to transfer the business of domestic consumption and liquidity on the basis of temporary import declaration, do not sign the new declaration that just opened and the import tax, in particular, the consumption value (if any) according to model No. 1 annex VI Circular No. 79/2009/TT-BTC. Tax deadlines, late tax penalties to follow the instructions in paragraph 2 Article 18 circular No. 79/2009/TT-BTC.
The temporary import of goods for domestic consumption must comply with tax policy, import management policies such as imported goods according to the type of contract for the sale of imported goods.
 
Article 71. Customs procedures for export and import goods in place 1. Explanation of terms 1.1. "Export and import goods on the spot" is the goods by traders in Vietnam (including traders and foreign-invested export processing enterprises) exported to foreign traders but traders indicated Foreign Affairs, received the goods that in Vietnam for the Vietnam other traders.
1.2. the "export in place" (hereinafter referred to as "exporter"): as the foreign traders are specified delivery in Vietnam.
1.3. "People importing on the spot" (hereinafter referred to as "importer"): is the purchase of foreign traders but was appointed foreign traders get the goods in Vietnam from the export.
2. The grounds for determining the export goods, imported in place 2.1. Contracts, contract machining, lend lease has a clause stating the goods are delivered to the recipient in Vietnam;
2.2. the import contract, contract, lease contract has a clause stating the goods received from the delivery person in Vietnam;
2.3. for the product; machines, equipment for rent or borrow; raw materials, auxiliary materials, excess supplies; scrap, scrap in outsourcing contracts: follow prescribed in paragraph 3 Article 33 of Decree 12/2006/ND-CP on January 23, 2006 by the Government, detailing the implementation of the law on the commercial sale of international goods agent operations and buying, selling, processing and transiting goods with foreign countries;
2.4. for goods of enterprises with foreign investment: follow the instructions of the Ministry of industry and trade.
3. Customs procedures for export and import spot performing at the most convenient customs Bureau by enterprises and the selection specified by each type.

Within a period of thirty days from the date of the Customs validation completed electronic customs procedures on the import customs declaration in place, exporters must complete the export procedure. If the time limit on, import business in place had finished customs procedures but exporters in place yet to do the customs, the customs export procedures in place established thereon, sanctioning administrative violations of customs for export business in place , resuming customs procedures, do not cancel your declaration.
4. Customs procedure 4.1. The business case for export Customs procedures by electronic method, the import business of making customs procedures under the traditional method: a) the responsibility of the exporters: a. 1. The full declaration of the criteria for exporters on export declarations 4, import the sample spot HQ 2009-TC-Appendix IV-circular No. 79/2009/TT-BTC (hereinafter referred to as the sample HQ 2009-TC), sign, seal;
a.2. Assigning 4 customs declaration, the goods and the invoice value (customer interface, on the Bill to specify the name of the foreign traders, importer name, location of delivery in Vietnam) for import business.
a. 3. Exporters made the statement export declarations in place after getting 2 export-import declaration in place there was confirmation of the customs import formalities. The record must submit/present include: a. 3.1. The electronic customs declaration form HQ/2009-TKĐTXK: filed 2 originals;
a. 3.2. customs declaration received from the receiving party: 1 a main;
a. 3.3. other payable vouchers/present when customs authorities require:-goods purchase contracts have specified delivery in Vietnam (for exports), goods purchase contracts or outsourcing contracts have specified the order in Vietnam (for imports), the lease January: copy, borrow;
-Invoice value due to exporters (contact Customer Affairs): submit 1 copy;
-Other documents according to the rules for export, import (except single transport-B/L).
b) responsibility of import business: implementing customs procedures under the current rules.
c) the responsibility of the customs import formalities in place: implementing customs procedures under the current rules.
d) the responsibility of the customs procedures for export: d. 1. Receiving the customs records by enterprises move to; Taking steps to register the declaration according to the rules, suitable for each type; check the tax (if any); confirmation of customs, sign, seal up the servant 2 electronic customs declarations of exports form HQ/2009-TKĐTXK;
d.2. save 1 Declaration and the certificate from the enterprises pay, pay business 7 declarations and other documents presented by enterprises.
4.2. in case of export Customs procedures under the traditional method, the import business of making customs procedures by electronic method a) responsibility of export business: a. 1. The full declaration of the criteria for exporters on export declarations 2, import the sample spot HQ 2009-TC, sign, seal;
a.2. Assigning 2 declaration form HQ 2009-TC, the goods and the invoice value (contact Customer Affairs, on invoices stating the name of the foreign traders, importer name, location of delivery in Vietnam) for business;
a. 3. After getting the 8 customs declarations (already have the full signature, seal of the import business and customs import) due to the import business export business, moved to sign declarations with customs for export.
b) responsibility of import business: after getting enough product and 2 customs declaration form HQ 2009-TC has declared, sign, seal of export business; import business conducted the following: b. 1. The full declaration of the criteria for the import business, signed, stamped on the Declaration form 02/2009 HQ-TC; at the same time opening the full testimony the spot import declarations and procedures according to regulations. Customs records must submit/present include: b. 1.1. Electronic customs declarations in model HQ/2009-TKĐTNK: filed 2 originals;
b. 1.2. customs declaration form HQ/2009-02: TC a main;
b. 1.3. other payable vouchers/present when customs authorities require:-goods purchase contracts have specified delivery in Vietnam (for exports), goods purchase contracts or outsourcing contracts have specified the order in Vietnam (for imports), the lease January: copy, borrow;
-Invoice value due to exporters (contact Customer Affairs): submit 1 copy;
-Other documents according to the rules for export, import (except single transport-B/L).
b. 2. receiving and storage of goods by the exporters in place until delivery to customs import procedures in place to decide the form and the level of customs inspection;
b. 3. Produce model imported goods in place (for imports on the spot as raw materials for export production, processing) to the customs inspection when required;
b.4. Once done the import procedure in place, the import business save sample declarations 1 HQ/2009-TKĐTNK; moved 2 sample declarations HQ 2009-TC for the export business.
c) the responsibility of the customs import formalities: c. 1. Reception, registration of declarations, decide the form, prescribed test levels consistent with each type, check the tax calculation (for rows with tax) according to the current rules for imports. Sealed sample (if available) the business affairs of self-preservation to presented to the Customs authorities upon request;
c. 2. Inspect goods for cases to test;
c. 3. Confirm did customs procedures, sign and seal the public servants on all 4 Declaration (model form 2 HQ 2009-TC and 2 electronic customs declarations in);
c. 4. save 1 electronic customs declarations and certificates from the enterprise must file, return to the import business 3 remaining declarations and documents business process;
c. 5. Writing to inform the tax authorities managed to directly import business in place to track or follow the notice information import declarations in place sent over computer networks if between the Bureau of customs procedures for imported and local tax agencies already connected to the network.
d) the responsibility of the customs procedures for export: make customs procedures under the current regulation 4.3. Export and import procedures in place were made at customs Electronics a) responsibility of export business: a. 1. Delivery of the goods and the invoice value (customer interface, on the Bill to specify the name of the foreign traders, importer name, location of delivery in Vietnam) for import business.
a. 2. Exporters made the statement export declarations in place after getting 2 declarations (1 original, 1 copy) was certified by the customs procedures for import and export procedures in the customs procedure of export as defined. The record must submit/present include: a. 2.1. The electronic customs declaration form HQ/2009-TKĐTXK: filed 2 originals;
a. 2.2. electronic customs declaration received from the importer: submit 1 a copy copies of the import business, to present the originals;
a. 2.3. other payable vouchers/present when customs authorities require:-goods purchase contracts have specified delivery in Vietnam (for exports), goods purchase contracts or outsourcing contracts have specified the order in Vietnam (for imports), the lease January: copy, borrow;
-Invoice value due to exporters (contact Customer Affairs): submit 1 copy;
-Other documents according to the rules for export, import (except single transport-B/L).
b) the responsibility of the importer: b. 1. Perform the tasks specified in point 5.2 b weather this not declare and file a form HQ 2009-TC;
b. 2. Once done the import procedure, move the Declaration was confirmed by Customs imports along with 12 copies are signed, stamped copies of import business export business.
c) the responsibility of the customs import formalities: c. 1. Perform the tasks specified in point 5.2 b weather this but only performs the validation through in customs declarations electronically;
c. 2. save 1 electronic customs declaration and the certificate from the enterprises pay, returns to the side business got 1 Declaration and the certificate from the business process;
c. 3. Inform about export customs declarations completed the procedure via the electronic data processing of Customs (if system response).
d) the responsibility of the customs procedures for export: d. 1. Receiving the customs records by enterprises move to; Taking steps to register the declaration according to the rules, suitable for each type; check the tax (if any); confirmation of customs, sign, seal up the servant 2 electronic customs declarations of exports;
d.2. content confirmation "has fulfilled the export procedures in place according to the number of declarations, date, month, year" on electronic customs declarations in imported by enterprises produce and sign, stamp and civil servants;
d.3. save 1 Declaration and the certificate from the enterprises pay, pay business 7 declarations and other documents presented by enterprises.
5. in case of export business premises and business premises are imported at a Bureau of customs, the Customs Bureau of this sign both the customs export formalities and customs procedures for imports.
 
Article 72. Customs procedures for goods exported but bounced back 1. The case of the goods exported were returned, including: 1.1. Temporarily imported goods returned for repair, recycling (recycling) then re-export;
1.2. Re-entering returns to domestic consumption (not applicable for machining for foreign enterprises);
1.3. Re-entering returns to destruction in Vietnam (not applicable for machining for foreign enterprises).
2. Where the customs procedure: 2.1. Customs Bureau has procedures for export of the goods;

2.2. in case of a return shipment is the shipment of more goods for export, the procedure of re-entry is performed at one of the Customs Bureau has procedures for export of the goods;
2.3. Goods after recycling procedures in customs Sub-Department where did re-sign procedure the goods. The case of Bureau of customs procedures for import and re-export of goods re is the Bureau of customs outside the gate (not the Bureau of customs gate), the goods are carried under the procedure for export and import goods moved the gate.
3. The time limit for recycling within 30 days of the completion of customs import goods temporarily returned for recycling, the Customs should do customs appeared full of recycled products. Where there is good reason, Director of the Bureau of customs temporary entry procedures place considering the renewed, each up to 30 days, the maximum extension of 2 times.
So this term that has not appeared, the Customs handled on taxes according to the instructions at point b, point c, paragraph 7 Article 112 circular No. 79/2009/TT-BTC.
4. procedure 4.1 return goods imports. Customs records include: a) text suggest re-entering the goods, stating the goods in an export declaration, the Customs authorities have been considering a tax refund, tax declaration and had not deducted the input VAT to the tax authorities? (indicate the number of reimbursement decisions, do not collect taxes) at the same time stating the reason for re-entering (for recycling or for domestic consumption or to destroy; imported for recycling must specify location to recycle, recycle time, how the recycling, the recycling after shrinkage): 1 a main;
b) Customs Declaration of goods imports (on temporary importation declaration must show the information reference to export declarations before), a detailed inventory of the goods, the transport unit: as for imported goods according to the contract of sale of goods;
c) Customs Declaration of goods previously exported: 1 copy;
d) text of the foreign party to announce orders bounce back: 01 a.
4.2. Customs procedure such as customs for goods imported under a contract of sale of goods. Goods re-entering to fact check the goods. The customs officer on duty to check the goods must match imported goods with the saved material (if the product is exported in the type of machining, SXXK and have sampled material; raw materials being transformed in the process of producing the product) and the goods described on the export declarations to determine the fit between the imported goods and returned to Vietnam with the goods have previous exports; sampling the goods re-enter or photographed (for temporary import shipment can not be sampling) to compare when re-export.
5. procedure 5.1 origin were recycled. Customs records include: a) export goods declaration (on the re-export declaration must show the information in reference to the temporary import declaration before): 2 originals;
b) declarations imported goods (for recycling): submit 1 copy.
5.2. Customs procedures for goods exported under a contract of sale of goods. The row appeared to fact check the goods, the customs officer on duty to check the goods must match the fact rows back with samples of goods when re-entering (or photographic goods upon re-entering).
5.3. If the goods are not recovered is recycled, the business must be sent in writing the Bureau of customs procedures for re-entering explain clearly the reasons not to re-export is, on the basis of which the proposed Bureau of customs procedures for re-entering review, accept the form processing as follows : a) for recycled products is: a. 1. Customs procedures in the form of export and import in place for domestic consumption, if the meet qualify as for export, the import of product processing premises specified in Decree No. 12/2006/ND-CP; or a. 2. Destroyed, if the recommended machining rental party was destroyed in Vietnam and the Department of environment and local resources allow culled in Vietnam.
b) for recycled products is not found then machining in domestic consumption as re-entering to domestic consumption.
6. where the goods re-enter the product exported was manufactured from raw materials imported; trading goods to the customs import duty refund procedures re enter must notify customs tax refund procedures importers know (if 2 customs unit is 2 different customs Bureau) of the cases referred to in points 1.2, 1.3 paragraph 1 and paragraph 5 of this Article 5.3 points or the case too the time limit stated in paragraph 3 of this article to tax processing as defined in point b, point c, paragraph 7 Article 112 circular No. 79/2009/TT-BTC.
 
Article 73. Customs procedures for goods already imported but must be paid 1. Export forms to pay imports: 1.1. Export returns for foreign shippers have sold this shipment;
1.2. Export to other foreign partners.
2. Where the export formalities: customs Bureau has paid customs import shipments.
3. customs records include: 3.1. Text explanation of the business on the return;
3.2. export goods declaration (on the export declaration must show the information in reference to the previous import declaration): 2 originals;
3.3. import goods declarations before: 01 copy, present the originals;
3.4. Text accept returned goods of foreign owners (if the distinction returns for owners sell this shipment): 1 a main; Sales contracts for third countries or re-export into tax-free (if row re exported to third countries or re-export into tax-free): submit 1 copy.
4. Customs procedures as for export shipments under a contract for the sale of goods. Export goods charged to fact check the goods. The customs officer on duty to check the goods must match the form save goods retrieved when importing (if sampled); collated description of goods on import declarations with the fact the goods appeared; specify the quantity, quality, types of goods exported and the determination of conformity between real goods with export goods were imported before.
 
Chapter VIII IMPLEMENTATION Article 74. Responsible for implementation 1. General Director of the Bureau of customs based on guidance issued this circular process of electronic customs procedures and customs units to guide implementation.
2. During the implementation of this circular, if there arise problems, the customs, the customs, the taxpayer reported, reflecting specifically on the Ministry of Finance (Customs Administration) to be reviewed, the instructions solve each particular case.
 
Article 75. Effective enforcement of this circular effect since October 1, 2009, replacing decision No 52/2007/QD-BTC dated 20 June 2007 of the Ministry of finance.