The DECISION to modify, complement some of decision No. 149/2005/QD-TTg on June 20, 2005 by the Prime Minister on the implementation of pilot e-customs procedures _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the PRIME MINISTER pursuant to the law on organization of the Government of 25 December 2001;


Customs Act base on June 29, 2001 and the law on amendments and supplements to some articles of the customs law on June 14, 2005;


Electronic transactions Act base on November 29, 2005;


Considering the recommendation of the Minister of finance, DECIDES: 1. Amendments and supplements to some articles of decision No. 149/2005/QD-TTg on June 20, 2005 by the Prime Minister on the implementation of pilot e-customs procedures are as follows: 1. Paragraph 3 article 1 be amended and supplemented as follows: "3. the location, the duration of the pilot: a) location done pilot electronic customs procedures at the city of Hai Phong customs Bureau Customs Bureau, Ho Chi Minh City Customs Department, the city of Hanoi, Da Nang City, the Bureau of customs, Bureau of customs, Bureau of customs the Customs Bureau, the province of lang son, Quang Ninh province in the Customs Bureau, the Bureau of customs in Ba Ria-Vung Tau, Quang Ngai province Bureau of customs and the Bureau of customs of the in other cities, according to the recommendation of the Minister of finance.


b) pilot implementation period to the end of 2011.


c) end of the third quarter of 2011, the Finance Ministry annual report, reviews the recommendations and pilot implementation of electronic customs procedures for the next phase of the Prime Minister. "


2. Article 2 is modified and supplemented as follows: "article 2. The content of electronic customs electronic customs procedures are made on the basis of the customs law; the Tax Law, the Government Decree detailing implementation of the Tax Law; The electronic transaction law and other legal documents guiding the implementation; the relevant international treaties to which Vietnam is a member of customs. "


3. Article 3 is amended and supplemented as follows: "article 3. Rights and obligations of the business involved electronic customs procedures in addition to the rights, obligation of the customs provisions in customs law; rights, obligations of taxpayers specified in the law on tax administration and the law on tax policy; rights, obligations of selected object transaction by electronic means stipulated in the law on electronic transactions and documents the legal guidelines. Businesses involved in electronic customs also has the following rights and duties: 1. The right of enterprises to join the electronic customs procedures: a) Is the customs training support, provides software for electronic customs declarations and direct consulting free of charge;


b) used in electronic documents or in electronic format conversion from paper vouchers attached electronic customs declaration in customs records to customs checks as required;


c) Was made before the priority than cases registered by Customs paper record in case the Customs office determined to check the customs records detail or fact check the goods;


d) Was adopted or free items on the basis of electronic declarations that are not present or submit the certificate from the enclosed declarations in the Customs record shipments in an exempt customs records and reality check free goods;


Just have to submit or present documents in customs records are relevant to the content of the customs inspection requirements for shipments subject to customs check record and fact check of the goods;


DD) is used to print out vouchers from the electronic customs declaration system (with stamp and signature of the representative of the business) for the shipment have been customs authority accepted customs or free or put on preserving on the data processing system for electronic customs to testify from shipping goods on the road;


e) selected forms of pay customs procedures and fees by the customs authority collects the Association, organized for each customs declaration or filing included by month;


g) Are the Customs provides information about processing electronic customs records through a system of electronic data processing customs.


2. Obligations of businesses involved in electronic customs procedures: a) responsible before the law on the use of vouchers printed from electronic customs systems;


b) made the retention of customs documents (electronic format, writing paper) under the time limit provisions of the customs law, law on electronic transactions and the legal texts concerned; ensure the integrity of the content and form of the customs documents are kept; present the certificate from the Ministry of customs records upon request of the Customs authorities.


c) copy and retain a copy of the electronic customs documents, including customs documents when moving to a different computer system or where other retention. "


Article 2. The decision has effect as from October 1, 2009.


Article 3. The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this decision.