Grounded customs law No. 29/2001/QH10 on 29 June 2001 and Act No. 42/2005/QH11 on June 14, 2005 amending and supplementing a number of articles of the customs law;
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;
Pursuant to the law the State budget No 1/2002/QH11 on December 16, 2002;
Pursuant to Decree No. 154/2005/ND-CP on December 15, 2005 of the Government regulating customs procedures, inspection regimes, customs supervision;
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. 68/2002/ND-CP dated 1 July 2002 of the Government regulations on the norm the baggage of the exit and entry and importing gifts are tax free;
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. 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 decision No. 33/2009/QD-TTg dated 2 March 2009 of the Prime issue, the financial policy for the gate economic zones;
Pursuant resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government about the urgent solution to prevent economic recession, maintain economic growth, ensuring social security;
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, the Ministry of finance guidelines on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods; vehicles exit and entry, transit, as follows: part I GENERAL INSTRUCTIONS 1. Scope this circular guide on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export, import, transit; means of transport, entry, transit.

Article 2. The object is not subject to tax, import tax of 1. Goods in transit or transfer through the gate under the provisions of the law of Vietnam.

2. Goods specified in paragraph 2, 3 and 4 Article 2 of Decree 149/2005/ND-CP on 08 December 2005 detailing the Government's enforcement of export tax, import tax.

Article 3. The principle of conducting customs monitoring, inspection, customs, tax administration 1. Customs, customs surveillance, inspection, tax management is done according to the principles defined in article 3 of Decree 151/2005/ND-CP on December 15, 2005 of the Government regulating customs procedures, inspection regimes, customs supervision; Article 4 taxation Management Law.

2. the customs authority apply risk management in customs inspection of goods export, import, transit and transportation, transit, entry on the basis of the results of analysis of information, reviews the Executive process of the customs law, taxpayers; There are priorities and facilitation for owners in good standing customs legislation as specified in clause 2 article 6 Decree No. 154/2005/ND-CP.

3. Form and level of the test is determined on the basis of particulars: a) the results of analysis of information, the level of risk assessment in management of goods export and import;

b) information about the sign violated customs laws;

c) randomly selected to assess the level of compliance of customs management object.

The application of risk management to comply with the provisions of decision No. 48/2008/QD-BTC dated July 4, 2008 by the Minister of finance, regulations apply risk management in customs services activities.

4. Owners in good standing is the customs legislation satisfies the conditions: a) have active exports, imports during the period of three hundred sixty-five days until the registration of customs declarations for export shipment, import customs agencies identified as: a. 1) Not dealt with smuggling behavior , improper transportation of goods across the border;

a. 2) Not dealt on the behavior of tax evasion, tax fraud;

a. 3) no more than two times dealt with about the other violations of Customs (including false behavior leads to a lack of money to pay the tax or increase the amount of tax to be waived, reduced,) with fines beyond the authority of the Director of the Bureau of customs in accordance with the Ordinance on handling administrative violations;

b) is no longer overdue tax debt exceeding ninety days from the date of expiry of tax payment at the time of registration of the customs declaration;

c) perform value-added tax under method of deduction.

5. The taxpayer meets the conditions specified in point a paragraph 4 to article 42 of the tax administration Law is people: a) have active export/import in time for at least three hundred six-five days until the registration of customs declarations;

b) observance of good customs legislation referred to in paragraph 4 of this Article;

c) is no longer overdue tax debt, not owe fines at the time of registration of customs declarations.

6. Export and import of cargo owners have repeatedly infringed the customs legislation being applied test levels specified in point b of paragraph 2 article 11 of Decree 151/2005/ND-CP.

Shippers repeatedly violating customs legislation is the export/import in time three hundred sixty-five days until the registration of customs declarations for export shipment, import has three times been the handling of administrative violations of Customs (including false behavior leads to a lack of money to pay the tax or the amount of tax exemption complete, reduction), with fines every time sanctioning authority beyond that of the genus Director Bureau of customs in accordance with the Ordinance on handling administrative violations or had once sentenced to administrative violations of customs with the fine exceeded the authority sanction of the Director of the Bureau of customs.

Article 4. Check after the clearance of goods for export and import has adopted the following test object is adopted according to the provisions of Chapter VI, Decree No. 154/2005/ND-CP and the guidance in section VI of this circular.

Article 5. The rights and obligations of the customs, the taxpayer; the responsibilities and powers of the customs authority, the customs officer 1. The customs, taxpayers make the rights and obligations under the provisions of article 23 customs law; Article 6, article 7, article 30 of law tax management; Article 56 the Decree No. 154/2005/ND-CP; Article 4 of Decree 88/2007/ND-CP dated 25 May 2007 from the Government detailing the implementation of the law on tax administration.

2. The customs, the taxpayer must certify, sign, seal on the vouchers, documents by themselves up in customs records, Declaration of additional liquidity profile, profile, profile tax exemption tax, tax relief, tax refund, do not collect taxes, records suggest that handle money surplus , records suggest the tax extension, records suggest delete, fine, tax debt papers are copies, translations, other records are submitted to the Customs authorities according to the instructions in this circular and responsible before the law for the accuracy, truthfulness and legality of the papers.

3. the customs authority, the customs officer responsibilities and powers specified in article 27 customs law; Article 8, article 9 law on tax administration; Article 57 of Decree 151/2005/ND-CP.

4. the Customs authorities may consider, approve the reality check and clearance of goods in addition to hours on the basis of prior registration by the Customs and actual conditions.

5. Coordination between the Customs and the customs, the taxpayer a) the customs authority has the responsibility to guide customs procedures, provision of information, documents and public customs procedures, tax procedure to the customs, the taxpayers to comply with the provisions of customs law , tax law, made his rights and duties as prescribed by law.

b) Customs People, taxpayers are responsible for the timely provision of customs information related to goods for export, import, transit, transportation, entry, transit, customs law infringement in order to contribute to ensuring a healthy competitive environment in the trade.

c) coordination, Exchange provides information between customs authorities with the customs, the taxpayer can make through a memorandum to ensure compliance with obligations, responsibilities of the parties involved.

Part II CUSTOMS PROCEDURES; CHECK, CUSTOMS SUPERVISION; TAX MANAGEMENT for GOODS EXPORT and import TRADE chapter I GENERAL GUIDE on CUSTOMS PROCEDURES, TAX ADMINISTRATION article 6. Export and import trade in goods export and import trade specified in section 1 of chapter II, Decree No. 154/2005/ND-CP include: 1. export and import goods under a contract of purchase and sale of goods;

2. business goods under temporary import methods appeared;

3. business goods transshipped;

4. export and import goods by importing raw materials for the production of exported goods;

5. Goods exported, imported to make outsourcing contract with foreign traders;

6. export and import goods to implement the investment project;

7. Goods, import export business across the border by road;

8. Goods exported, imported for the purpose of commercial organizations (no tax code, import and export business code), of the individual;

9. export, import goods of export processing businesses;

10. Goods put in, put out a tax warehouse;

11. the temporary import of goods-temporary export-re-export, re-enter the exhibition fair;


12. temporarily imported Goods-temporary export, re-export-re-entering is machinery and equipment, means of transport serving the construction, serving the investment project, the property is rented, the rental.

Article 7. The previous classification of goods export, import procedures, sequences, previous classification authority with respect to goods exported, imported follow circular Classification of goods export, import of the Ministry of finance.

Article 8. Confirm before the origin of imported goods 1. The confirmation procedure before the origin of imported goods regulations in article 14 of Decree 19/2006/ND-CP dated 20 February 2006 from the Government detailing the commercial law regarding the origin of goods shall be as follows: a) the suggested profile confirm before origin including : a. 1) confirmation form before the origin of the goods (the application form by the General Department of customs regulations), which describes clearly the name row, the code H. S, water and production facilities or machining, Assembly, water export, FOB price, scheduled time and the journey of the goods when shipped to Vietnam;

a. 2) A census of the raw materials used to produce goods that include information such as: name of item, code H. S, origin of raw materials constitute the CIF price, products of raw materials;

a. 3) invoices for the sale of the raw materials used to produce the goods;

a. 4) other vouchers: A preliminary description of the process of producing the goods, inspection certificate, certificate of Assembly, analysis certificates, catalogues, samples, photographs were required in these cases on the papers not yet have enough information to confirm the previous origin.

b) In the shortest time, not exceeding one hundred and fifty working days from receipt of the complete and valid dossier, the General Department of customs review, issued the previous certificate of origin.

2. Certificate of origin before the effect within one year from the date of issuance and are applicable to goods of the same type, same manufacturer and exporter, suggested by the applicant confirm before origin of import procedures.

3. During the validity period of the certificate of origin before import, the customs authority will reconsider or cancel this vote's value and inform the applicant to confirm in advance of origin when it happens to one of the following cases: a) the texts of the relevant legal amendments were added;

b) elements reviews origin has changed;

c) there are differences between the results confirm earlier made with the actual origin of the goods;

d) the applicant suggest previous confirmation of origin provided false information, forgery;

e) Have differences about the results confirm previous made for the same item, same manufacturer.

4. When there is a change in the rating factors of origin of the goods, the applicant must promptly notify the customs of the place where the previous verification of origin.

5. certificate from the previous confirmed record of origin are kept for three years from the date of grant of certificate of origin before import.

6. Confirmation of earlier origin for goods entitled to tariff special under the free trade agreement that Vietnam has signed the following rules determine the origin to implement that agreement.

7. The currency, pay for work before origin goods made according to the regulations of the Ministry of finance.

8. where the applicant to confirm in advance of origin do not provide enough information, the Customs authorities shall refuse to determine origin and prior notice in writing.

9. Information about previous confirmation of origin of goods is the Customs and security under the provisions of article 16 of Decree No. 19/2006/ND-CP.

10. confirmation Votes before the origin of the goods is only worth doing customs, not worth to enjoy tax incentives specifically.

Article 9. See the goods before The Customs see customs before the goods specified in point b of paragraph 1 to article 23 customs law are as follows: 1. The owner has the form see the goods before the customs procedures to send the goods, at the same time notify the Customs Bureau to monitor according to the regulations.

2. The preview the goods must be approved by the person holding the goods and subject to the supervision of the Customs authorities.

3. When Preview goods, the holder of the goods is established thereon certified, certified by the person holding the goods, shippers and public officials of customs supervision.

4. Customs sealed goods after owners view the goods.

Article 10. Customs 1. The Customs (including tax when making customs procedures) are made according to the customs declaration form.

For imported goods, the customs declaration is made before or within thirty days from the date of the goods to the gate. 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.

Export and import goods according to the different type and/or have different tax deadlines are on export declarations and import varies or type each corresponding tax deadlines.

Export, import tax rates are reduced in comparison with the rules when the tax declaration must be opened both a tariff reduction before and the percentage reduction. For example, items of automotive tire and tire size from 900-20 or over 50% reduction in the level of value added tax according to the instructions in circular No. 13/2009/TT-BTC dated 22 January 2009 the Ministry of Finance shall guide the implementation of reduced value added tax for certain goods business services, business trouble; When the customs tax to column write in full is: 10% x 50%.

2. The liability of the customs, taxpayers in the Customs and use of goods under declaration purpose: a Self Declaration) full, accurate, truthful elements do tax base or tax free, tax free, tax breaks, tax refund, tax not review export , import tax, special consumption tax, value added tax;

b) self-determination, responsible before the law on the Declaration of tax payable, tax exemption, tax exemption, tax breaks, tax refund, tax not export, import tax, special consumption tax, value added tax in accordance with the provisions of the law;

c) using the right purpose for goods subject to non-taxable, tax-exempt, tax refund, tax exemption, no tax export, import tax, special consumption tax, value added tax.

The case of the goods imported, exported in the form of exports, imports, tenders shall mandate the mandate, the export and import of bidder is responsible for the correct use of the purpose of goods as defined in point c of this paragraph.

3. for the goods was determined in taxable or not object were tax free, tax free export, import tax, special consumption tax, value added tax but changed the purpose of use or permitted use purposes (for the cases must have the permission to change the purpose of use of the competent authority) shall be treated as follows : a) the taxpayer must have a written notice with the Customs office where the export formalities, import goods in quantity, quality, kind of ... goods are expected to change the purpose of use;

b) within ten days of receiving written notice of the taxpayers, customs bodies responsible for checking, determine the fact of goods by taxpayers expected message switch the purpose of use. Taxpayers are only converting the purpose of use after the customs check, determine the fact of goods;

c) at the latest within ten days from the actual date of conversion of the purpose of use, the taxpayer is responsible for paying the amount of tax payable, the amount of the fine slow filed (if any) under the provisions of the law with the Customs form 1 Appendix VI attached herewith;

d) responsible taxpayers filed enough amount of tax, penalties, delay filed administrative violations, penalties (if any) for the goods was determined not subject to taxes or tax exemption, exemption of export tax, import tax, special consumption tax, value added tax but then change the purposes of use within the time limit according to the instructions in point h paragraph 3 Article 18 of this circular;

e) where the taxpayer changed the purpose of use but no written notice with the customs declaration or too prescribed time limit or not voluntary declaration with the customs authority, customs authority or other competent authorities to check, detect, determine the amount of the tax the fine amount, and depending on the behavior, the level of violation will be handled according to the current rules. Taxpayers are responsible for submission of the budget deficit and the amount of the penalty (if any) according to the decision of the customs authority.

Article 11. Customs records 1. When do the customs procedures for export goods, the customs declaration filed, presented to the customs authority, customs records include the following: a certificate from the customs declarations): 2 originals;

b) contract for the sale of goods or valuable papers of equivalent legal contract: submit 1 copy (except for the goods stated in item 5, clause 7, clause 8 article 6 of this circular); contract-mandated export (if export mandate): submit 1 copy;

The contract for the sale of goods is a Vietnamese or English version, if another language is the customs must submit a translated into Vietnamese and responsible before the law for the content translation.

c) Custom specific case here, the customs declaration filed more, produce the following documents: c. 1) A detailed inventory of goods for many types of goods or packaging not homogeneous: filed 01 main;


c. 2) export licences for 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;

c. 3) The other relevant documents under the provisions of the law: 1 the originals;

c. 4) where goods subject to export tax exemption, in addition to the papers mentioned above, must have more: c. 4.1) the category of the goods tax free enclosed track votes 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 of this circular : submit 1 copy, present a key to collate and except backward;

v. 4.2) Paper reported winning bid or tender specified paper attached to the contract of supplying 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;

c. 4.3) other papers prove export commodities subject to tax;

c. 4.4) lists the category of document, records suggest tax free.

2. When the customs procedures for goods imported, the customs declaration filed, presented to the customs authority, customs records include the following: a certificate from the customs declarations): 2 originals;

b) purchase goods or valuable papers of equivalent legal contract: submit 1 copy (except for the goods stated in item 5, clause 7, clause 8 article 6 of this circular); contract-mandated import (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 must submit a translated into Vietnamese and responsible before the law for the content translation.

c) commercial invoice (excluding goods referred to in paragraph 8 to article 6 of this circular): 1 a main;

d) single transport (excluding goods referred to in paragraph 7 to article 6 of this circular, the purchase and sale of goods between Africa and domestic tariffs): submit 1 copy taken from the original or the copy from the original labeled copy, signature surrendered;

For goods imported through international postal if no single transport the customs code recording package, parcel up the customs declaration or submit listing 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 ships), the submission of a declaration of goods (cargo manifest) instead of the single transport.

e) depending on the specific case here, the customs declaration filed more, produce the following documents: e. 1) A detailed inventory of goods for goods has many types or heterogeneous packing: original or 1st submission have equivalent values such as telephone, facsimile, telex, data messages and the other form as specified by law;

e. 2) test certificate or the test exemption notice paper or notice paper test results of technical organization is specified, quality control of sanitation inspection agency food safety, quarantine facility (hereinafter referred to as the Agency) with respect to goods imported in the product category goods are checked for quality, food safety and hygiene; about animal quarantine, plant quarantine: 1 original;

e. 3) evaluation certificate for goods was adopted on the basis of the assessment results: 1 a main;

e. 4) worth of import declaration for goods subject to Declaration worth as defined in decision No 30/2008/QD-BTC dated May 21, 2008 by the Minister of Finance on issuing the Declaration tax value of goods export and import declaration Guide February: a main;

e. 5) import permits for goods on the import license must be prescribed by law: 1 original if import or copy when importing many times and must present themselves to collate, prepare to track votes except backward;

e. 6) Filed 1 original certificate of origin of the goods (C/O) in the case of: e. 6.1) goods originating from countries or groups of countries countries applying special tariff 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 signed or join, if the importer wants to enjoy the preferential regimes;

e. 6.2) 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. 6.3) import goods from countries belonging to an informed Vietnam is in the time of the application of anti-dumping tax, tax, tax allowances against part lies, particularly tax measures for protection, tariff quota measures;

e. 6.4) 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.

e. 7) where goods subject to import tax exemption referred to in Article 100 of this circular are available: e. 7.1) category of goods tax free enclosed track votes 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 of this circular : submit 1 copy, present a key to collate and except backward;

e. 7.2) Paper reported winning bid or tender specified paper attached to the contract of supplying 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, present a key to collate;

e. 7.3) for projects in the field of investment incentives have regularly used five hundred to five thousand labourers must have:-feasibility study report of the project when in operation regular use from five hundred to five thousand workers;

-A commitment to be responsible before the law on the use of regularly from five hundred to five thousand employees.

e. 7.4 other papers proving) the goods subject to import tax free;

e. 7.5) lists the category of document, records suggest tax free.

e. 8) declarations confirming non-refundable aid of financial institutions in accordance with circular No. 82/2007/TT-BTC dated 12 July 2007, 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 export, special consumption tax, value added tax: 1 original;

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.

e. 9) 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;

e. 10) 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: e. 10.1) winning bid notice Paper or the paper indicated the bid and contract sales for businesses according to the bidding result (stating the price of the goods is paid not including value added tax increase) for goods subject to not subject to value added tax base due to the winning bid or tender specified import: submit 1 copy, present a key to collate;

e. 10.2) contract-mandated import goods, which clearly provides the price according to the contract of mandate does not include value added tax (imported case for mandated): 01 copy, present a key to collate;

e. 10.3) the text of the authorized agency assigned 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;


e. 10.4) confirm and commitment of the 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;

e. 10.5) confirm and 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;

e. 10.6) the 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 main;

e. 11.) certificate 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;

e. 12.) A register of materials, imported materials to directly export goods produced by the enterprise (the enterprise filed upon registration of raw material, materials, production of export commodities according to the guidelines in article 32 of this circular. When do customs procedures, business does not have to file a Customs Agency, use a save in customs);

e. 13) 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 (the enterprise wants to apply the tax deadline of 30 days for the merchandise to be registered prior to import to the customs authority similar to signing up raw materials, supplies and goods for export manufacturing instructions in article 32 of this circular. When do customs procedures, business does not have to file a Customs Agency, use a save in customs).

3. The profile to identify the goods for export and import trade purposes subject to tax is not subject to customs records prescribed in this Article.

Article 12. Fix declarations, customs records Supplement 1. The corrected declaration, additional customs records Declaration is made in the following cases: a) the repair of the customs declaration prior to the actual inspection of goods or before decided to exempt goods reality check for erroneous content does not affect the amount of tax payable;

b) additions to customs before the customs authority to check the fact of goods or the exemption fact check goods;

c) additional customs records Declaration within a period of sixty days from the date of registration of customs declarations for the erroneous content affect the amount of tax payable, if it meets the following conditions: c. 1) errors due to taxpayers, the Customs auto detect , declare to the Customs authorities;

c. 2) time to declare within a period of 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. 3) 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;

c. 4) 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, include: a) additional information as a basis for determining the tax base, element or define objects not subject to taxation; or define the object, consider the tax free tax free, tax refund, tax reduction, not tax revenue;

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

c) fix, additional information on the customs declaration.

3. repair records, additional stubs include: a) the repair text, additional stubs (model 2 annex VI attached to this circular): 2 originals;

b) attached documents to prove the repair, khai added.

4. Handle the repair records, Supplement: a) the liability of the Customs: a. 1) accurate, honest, full of the elements, the base opened in-text supplement additional stubs;

a. 2) Computer tax amount additional stubs, fine amount slowly filed (if any) payable by the supplementary declaration;

a. 3) Filed application to the customs authority within the time limit was corrected, supplemented by the provisions of article 34 of the tax administration Act, paragraph 2 Article 22 customs law;

a. 4) made notification of customs authority on the repair text, additional stubs;

a. 5) where additional stubs increases the amount of tax to be paid, the taxpayer must submit full, timely tax filing delay fines (if any) in accordance with the regulations;

a. 6) where additional stubs reduces the amount of tax to be paid, the taxpayer has the right to propose the Customs where the supplementary declaration dealt the amount overpaid by the guidance in article 24 of this circular.

b) the responsibility of the Customs Agency: b. 1) stating the date, time, repair records, receiving additional publicity for the case, additional repair as defined in point a of paragraph 2 Article 34 of law tax management, item 2 Article 22 customs law. Specify the date of receiving the supplementary declaration for additional declaration prescribed in point b item 2 Article 34 of law tax management;

b. 2) check the adequacy, accuracy of repair records, and announced the test results on the repair text, additional stubs; paid to the customs 1, 1 a;

b. 3) announced the test results, and repair records added in the following deadlines: b. 3.1) 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. 3.2) 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 at the headquarters of the taxpayer.

5. where the customs declaration, taxpayers auto detect tax records submitted contain errors (errors of calculating the amount of tax payable on value, errors; origin, codes, tax rates, tax payable amount); self declared before the customs authority perform tax inspection, tax inspection at the headquarters of the taxpayers 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: a) the customs, the taxpayer made the Declaration as the case opened additional instructions in paragraph 2 paragraph 3, point a, paragraph 4 of this Article; sufficient amount of tax deficiency according to tax deadlines for tax amount as dehiscent, self charging customs procedures, fine amount slowly filed (if any), executive decision sanctioning administrative violations of customs;

b) Customs Office is responsible for receiving, inspecting the records of the customs declaration, as in the case of additional publicity guide in point b of this clause 4; handling of administrative violations under the rules and notes on the opening of additional text regarding the sanctions.

Article 13. Instead of customs declaration customs declaration only Changes made when changing the type of export, import and must be done before the actual test or prior to the time the decision to exempt goods reality check. Customs procedures as follows: 1. The customs documents submitted to customs Sub-Department where register declarations establishing due to propose other customs declaration;

2. where the Customs Bureau leaders sign the Declaration are responsible for considering the reasons, explanation of the customs; If it is reasonable and does not detect signs of commercial fraud, the acceptance of the proposal of the customs, the customs officer assignment performed: a) to revoke the registered Declaration;

b) do cancel customs declarations were registered: slash by red ink, sign, seal up the servant both customs declarations to be cancelled;

c) registration of customs declarations. New customs records include: new customs declarations and other documents of the same shipment customs declaration be cancelled (a saving of the customs);

d) notes on the system: this form has been replaced by a number; day, month, year ...;

e customs declarations) are cancelled (a saving of customs), the suggested text instead of the customs declaration in the order of registration of customs declarations.

Article 14. Customs inspection in the course of customs formalities 1. Check out during customs procedures include: customs records, tax inspection and fact check the goods.

2. check the contents in the process of making customs a) check every name, code number of the goods in accordance with the circular of Ministry of finance guide to the classification of goods for export and import.

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

c) check on the quality of goods (including testing food safety and hygiene), specifically: c. 1) in goods of categories of goods must check the quality


v. 1.1) for the imported goods: the customs based quality control certificate or a long notice paper check the shipment or the message paper concluded the shipment of imports quality inspection agency to customs procedures.

c. 1.2) for export goods: paper-based Customs Agency announcing the conclusion of the shipment of export quality inspection agency to customs procedures.

c. 2) goods not belonging to the category of goods must be inspected c. 2.1) case by its equipment and media, the Customs does not determine the quality of the goods to make export controls, import the goods along with sample shippers or require shippers to provide technical documentation (catalogue ...) consistency of options traders assess examiners. The conclusion of the traders valuable expertise to the parties made.

c. 2.2) where the 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.

d) 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: d. 1) where 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 specified but will customize the nature and degree of the violation to consider processed under the provisions of the law;

d. 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.

The case of 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.

e) check the tax, including the content: e. 1) check the conditions to apply coercive measures, tax deadlines prescribed;

e. 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;

e. 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;

e. 4) check the tax base in order to determine the amount of tax payable, calculating the amount of tax payable in the case of export and import goods subject to tax on the basis of the test results referred to in points a, b, c, d, test results, determine the value of the tax calculation according to the instructions in circular No. 40/2008/TT-BTC on May 21, 2008 the Finance Ministry's guiding Decree No. 40/2007/ND-CP dated 16 March 2007 of the Government regulations on the determination of the customs value of goods for export, import and other related bases.

3. Jurisdiction to decide the form and extent of checks by the Customs Bureau leader, head of the Bureau of customs where the receiving and processing of customs records of decision.

4. In the process of customs procedures for export shipment, import, based on the actual situation of the shipment and receive new information, the leader of the Bureau of customs, customs Bureau leaders decided to change the form, check the level decided before then; responsible for the decision to change the form, check the level.

5. Finish the reality check of the goods, the customs officer performs check test results according to the instructions of the General Department of customs.

Article 15. Sample, save the template, save the images imported goods 1. The sampling of imported goods made in the following cases: a) the Customs sample request to serve the customs;

b) 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, fresh goods, precious metal, precious stones);

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

2. The sampling by the Customs Bureau leaders decided with respect to the specific case.

3. sampling procedure a) 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.

b) When sampling must be representative of shippers and customs representation; the form must be signed and the two sides sealed.

c) When handed the form to have the minutes delivered and signed for.

4. Samples are only taken at minimum necessary.

5. Where to save the model a) for model by the analytical center, loaị export, import the analysis where the sample store is central to the analysis, the classification of goods for export and import.

b) for cases Bureau sampling to solve the relevant profession then where to save the model customs Bureau.

c) for samples of imported raw materials for export production, processing; recycled goods, the responsible businesses save template as specified.

6. time saved template a) patterns in the central analysis, classification of goods for export, import and/or the Bureau of customs are saved within a period of ninety days from the date of customs clearance of goods. The case of dispute, complaints, then save to when solving disputes, complaints.

b) form the raw materials, raw materials for manufacturing export goods are stored in the business until the Customs payment done contract work, declarations and import raw materials for export.

7. Save The photo of the imported goods by the Customs Bureau leaders decided to each specific case at the request of customs management. Save image to the record 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.

Article 16. Monitoring the export, import, transit; means of transport, entry, transit 1. Customs supervision of goods export, import, transit, vehicles in the entry, exit, transit across the border to follow the provisions of article 26 of the Customs Law, and article 13, article 14 of Decree 151/2005/ND-CP.

2. the General Director of the Bureau of customs measures specific instructions and time monitoring for each type of goods export, import, transit; means of transport, entry, transit.

Article 17. The currency lodging tax tax for goods exports, imports are filed by Vietnam coins. The case filed taxes in foreign currency, then the taxpayer must file using foreign currencies freely convertible according to regulations. The conversion from foreign currencies the Vietnam average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time of the tax calculation.

Article 18. Tax period 1. For goods exported under a contract of sale, tax period is thirty days from the date of registration of customs declarations (except tax deadlines for crude oil export is performed according to circular No. 32/2009/TT-BTC on February 19, 2009 the Ministry of Finance's tax guide for institutions personal, conduct exploration and exploitation of oil and gas under the oil and gas law).

2. for imported goods a) imported goods in the consumer category by industry publication, must submit completed tax before shipping; except in the following cases: a. 1) taxpayers have the guarantee of the amount of tax payable, the tax period is the duration of the guarantee, but not more than thirty days from the date of registration of the customs declaration;

The guarantees made according to the instructions in the article 19 of this circular.

a. 2) of goods in the consumer goods category by the Ministry of industry and trade announced but imported direct service for security, defense, scientific research, education, and training to review tax free, the pending tax review procedures applied the time limit for payment is thirty days from the date of goods receipt.

Test cases, identifying the goods are not subject to tax, the taxpayer must calculate again the tax deadlines from the date of goods receipt and determine the amount of the fine, filing late tax under the regulations.

b) where the taxpayer meets the conditions stated in clause 5 of article 3 of this circular b. 1) materials, imported materials to direct the production of export goods (including goods in the consumer category by industry publication but as raw materials to produce goods direct export) tax deadline is two hundred seventy-five days from the date of registration of customs declarations.


Special case due to the production cycle, stockpiling supplies, raw materials are stretched over two hundred seventy-five days as shipbuilding, mechanical manufacturing, farming seafood, pearls; agricultural product processing seasonal harvest, then the tax deadline be extended over two hundred seventy-five days. Extended time must not exceed the time limit must be recorded on the delivery contract to export products manufactured from raw materials imported suggested extending the deadline for tax filing or not so production cycle of the product.

To apply tax period longer than two hundred seventy-five day, outside of customs records according to the instructions in paragraph 2 article 11 of this circular, the taxpayer must submit to the Customs office where the customs declaration registration, the following documents:-The text of the proposal to apply the tax deadline is longer than two hundred seventy-five days for each particular case in line with the reality of the reserves of raw materials, materials; which stated reasons, the amount of the tax proposal, suggested time limit be extended, description of process, production time: 1 original;

-Proof of the extended time limit of delivery on products export contract if the goods subject to the tax deadline be extended longer than two hundred seventy-five days have caused delivery on the contract to export the product to last longer than: submit 1 copy.

Bureau of customs registration customs declaration where imported goods reception, preliminary check of records and processed as follows: – where the full profile, the right audience then reported to customs Bureau review, approved the tax deadlines stretching over two hundred seventy-five days. The case is not eligible to apply tax period longer than two hundred seventy-five days, there are formal written notice to the taxpayer to know;

-The test case should determine the actual production cycle, stockpiling supplies, raw materials, the Customs Bureau of the province, in collaboration with the city tax authorities, relevant agencies inspection. The examination must be made in the minutes which stated product production cycle from raw materials, suggested extending the deadline for tax filing.

b. 2) business goods temporarily import-re-export the tax deadline is fifteen days from the date of expiry of temporary import-re-export (applies to both cases only).

b. 3) where the taxpayer imports raw materials for manufacturing export goods but recovered raw materials, supplies or switch to domestic consumption or not exported products; import under temporary import business type-back but switched to domestic consumption; then calculate the tax deadline again as consumer goods (if the consumer) or tax period is thirty days for other cases and fined slowly filed (if any).

Cases of imported materials to manufacture goods for export but to export the product outside of the time limit for payment; import under temporary import business type-re-export but recovered in addition to the tax deadline, the penalty count slowly filed from the date the tax deadlines too to the date of export/re-export products or to the date of payment (if the date of payment before the date of export/re-export products).

b. 4) with respect to other cases (including goods belonging to the category by consumer industry announced but as supplies of raw materials imported for the production order), the tax period is thirty days from the date of registration of customs declarations.

Condition to determine the import goods in the consumer category by industry publication but is materials, imported materials to direct the user to the producer of the business:-direct imports by enterprises;

-Goods imported must conform to the production industry needs to produce in quantity, types of enterprise products. For example, candy manufacturing business of importing sugar, milk; sewing business importing clothes fabric.

c) where the taxpayer does not meet the conditions stated in clause 5 of article 3 of this circular c. 1) if the guarantee of the amount of tax payable, the tax period following the guarantee period, not to exceed the time limit for each case the instructions in point b of this Paragraph.

The guarantees made according to the instructions in the article 19 of this circular.

c. 2) If not guarantee about the amount of tax to be paid, the taxpayer must submit completed tax before shipping.

c. 3) imported goods served directly for the security, defense, scientific research and education to review import tax exemption, the tax period is thirty days from the date the taxpayer register customs declaration.

Test cases, identifying the goods are not subject to tax, the taxpayer must calculate again the tax deadlines from the date of goods receipt and determine the amount of the fine, filing late tax under the regulations.

3. for goods exported, imported in another case a) import, export goods not under a contract of purchase and sale; export, import of the frontier, residents must pay a tax before exporting finished goods abroad or import goods into Vietnam.

b) export goods, imported in the supervision of the Customs authorities, but were State bodies have the authority to investigate, in custody pending tax deadlines for each case follow the corresponding instructions stated in this article and is calculated from the date the competent State agencies have written to allow clearance of the goods has the custody.

c) export and import customs declarations registered to export or import multiple times, then the tax deadlines for each case follow the corresponding instructions stated in this article and from the date of the actual commodity export, import.

d) for cases to have expertise on technical standards, quality, weight, type to ensure accurate tax calculation (such as identifying item title, item number of the goods according to the tariff item, quality, weight, technical standards, the old, the new status of goods imported...) , the time limit for payment of the tax according to the declarations made under the respective guidelines outlined in this article.

e) for amounts of tax due to the customs tax designation e. 1) where goods have been adopted, the time limit for payment of the difference between the amount of tax due to the customs tax amounts fixed by the taxpayers themselves, dehiscent when customs formalities are ten days of customs signed the text posited tax.

e. 2) where the goods have not yet been adopted, the time limit for payment for the fixed tax amount (including tax amount is the difference between the amount of tax due to the customs tax amounts fixed by the taxpayers themselves, dehiscent when customs formalities) follow the corresponding instructions stated in this article.

g) where additional mining tax records; additional tax filing Declaration missing according to the guidance in article 12 of this circular, the time limit for payment is made according to the respective instructions stated in this tax amount as to declare when customs procedures.

h) for goods exported, imported objects not subject to tax (except goods imported from foreign countries into the tax-free import then into the domestic market to apply tax deadlines according to the instructions in paragraph 2 of this Article) or have to be tax free, tax free then used or allowed to use (if subject to competent authority approval) on purposes other than the purposes that have been identified are not taxable, tax-exempt, review previous tax exemption; the deadline to submit the amount of the tax was not collected, exemption, exemption, fines (if any) is ten days from the start date expiry must declare the amount of tax due to the change of the purpose of use according to the instructions in paragraph 3 article 10 of this circular.

The case has no basis to determine the time of change of the purpose of use of the goods, the time limit to file taxes and determine the fine slow filed from the date of registration of customs declarations.

Tax deadlines too that the taxpayer has not filed enough tax money to the State budget will be late tax penalties. The case expired too ninety days from the date of expiry of tax payment, in addition to being slow to sanction taxpayer filing also apply coercive measures prescribed.

Article 19. Tax payable amount guarantee 1. The guarantee payable tax amount is done in one of two forms: individual guarantees or guarantees.

a) guarantee the guarantee commitment is to fulfill the obligation to submit the tax amount for a declaration of imported goods.

b) General guarantees is the commitment to guarantee the full implementation of the obligation to submit the tax amount for 02 Declaration of imported goods in a customs Bureau.

2. the Customs authorities accept the guarantee if the application meets the following conditions: a) the guarantee institutions are credit institutions established and functioning according to the law on credit institutions and are responsible for meeting the eligibility made the guarantee prescribed by law;

b) contract granted guarantee amount of tax payable (signed between the credit guarantee institutions and taxpayers) and Letter of guarantee guarantor's commitment to the customs authority concerned about ensuring the ability to implement and be responsible for submitting taxes and fines for delay filed instead of taxpayers when tax expiry but the taxpayer has not filed complete taxes;

c) Letter of guarantee stating the amount of the taxes made bail.

3. The procedure for a private guarantee form) When the procedures for import shipments, taxpayers filed copy, present the original of the contract granted bail; submit the original text was suggestion of guarantee and letter of guarantee by the guarantor.

b) message of guarantee must include the following major contents: b. 1) name, the tax code, address, telephone number, fax number of the taxpayer guarantee, the guarantee of the Organization and of the customs guarantee.

b. 2) the purpose of the guarantee.

b. 3) scope of guarantee: the customs declarations are guarantee or contract number, invoice, shipment's transport is the guarantee for implementing the guarantee before customs procedures.


b. 4) release date of guarantee, the guarantee amount.

b. 5) committed by the guarantee institutions, clearly organized and filed tax guarantee fine slowly filed in lieu of the taxpayer as a guide in point b of paragraph 2 of this Article.

b. 6) tax deadlines are guaranteed.

c) Customs checks the conditions of guarantee according to the instructions in paragraph 2 above and handle the guarantee as follows: c. 1) determining the time limit for payment of the goods are guaranteed according to the regulations but not be too tax deadlines according to the instructions in point a, point b Article 2, clause 18 of this circular;

c. 2) where the amount of the guarantee tax smaller than the amount of tax, customs clearance of goods made to correspond with the tax amount to be guaranteed, cases like to customs for the entire shipment, the taxpayer must file the tax amount difference has not been led before the storm returns;

c. 3) not the case meets the conditions of the guarantee, the Customs have written notice of refusal apply guarantee for taxpayers to know. Cases of doubt the truthfulness of the message of guarantee, the guarantee level contract then have text exchange with credit institutions guarantee to verify.

d) tracking, handling the guarantee d. 1) expiry of tax but the taxpayer has not filed complete taxes for the tax amount to be guaranteed, then the guarantee institutions are responsible to submit the tax amount and late tax fines (if any) instead of taxpayers.

d.2) where the organization does not guarantee service and filed tax penalty (if any) instead of taxpayers, customs bodies have text sent the Organization guarantee request service guarantee (form 4 Appendix VI attached to this circular), at the same time refuse to accept application of the guarantee of that guarantee organizations for the next import shipments of all the organizations and individuals across the country; the Organization will guarantee sanctioned under the rules.

Where the Customs authorities detect violation of the guarantee institutions have the responsibility to inform in writing or on electronic data system (if there was electronic data systems) for customs units across the country to follow regulations.

d. 3) where the taxpayer and guarantee the same organization at the same time, forfeit the tax surplus money was returned to the organizing guarantee.

4. The procedure for the General guarantee form a) before doing the procedure for imported goods, taxpayers have sent text proposed customs Bureau is a public guarantee for goods imported under model 3 Appendix VI attached to this circular.

b) contents of the letter of guarantee include: b. 1) name, the tax code, address, telephone number, fax number of the taxpayer guarantee, the guarantee of the Organization and of the customs guarantee;

b. 2) the purpose of the guarantee;

b. 3) tax amount the guarantee;

b. 4) the scope of guarantee: the guarantee specified for the import customs declaration from the registration on ... come on ... of the taxpayer;

b. 5) release date of guarantee;

b. 6) Customs Sub-Department where the implementation of guarantee;

b. 7) guarantee the Organization's commitment as a guide in point b of paragraph 2 of this Article.

c) Customs checks the conditions of guarantee the instructions in paragraph 2 of this Article. The case meets the conditions of the guarantee, the acceptance of the guarantee for the goods import declarations of taxpayers registered in the period of the proposed tax is indicated on the guarantee letter of guarantee, determines the tax deadlines for each shipment as required.

The case does not meet the conditions of the guarantee, the Customs have written refusal to apply the guarantee and notifies taxpayers know.

Cases of doubt the truthfulness of the message of guarantee, the guarantee level contracts, customs have written Exchange with credit institutions guarantee to verified, processed according to the rules.

d) tracking, handling guarantees made similar points d paragraph 3 this and must monitor the balance between back, minus the amount of the guarantee and the total amount of tax payable. The case of the remaining guarantee amount is smaller than the amount of tax payable, customs clearance of goods made to correspond with the tax amount to be guaranteed, at the same time General guarantee stop and inform the taxpayer, guarantee organizations know. If want to customs for the entire shipment, the taxpayer must file the tax amount difference has not been led before the storm.

Article 20. Location, form and payment 1. The taxpayer paid the tax for the goods exported, imported directly into the State Treasury or through commercial banks, credit institutions and other service organizations under the provisions of article 44 of the tax administration Law.

2. in case the taxpayer pay tax in cash but the State Treasury held no points in place customs procedures, customs authority where registration of customs declarations made currency tax amounts due the taxpayer filed and transfer the entire amount of tax paid to the State Treasury according to stipulations.

3. The case at the time of registration of customs declarations, taxpayers have creditors, tax money owed the fines in other customs agencies and want to pay the amount owed at the Customs where are customs procedures; taxpayer self declared and paid at the point of collecting the Treasury or to the customs authority where the procedure (if the State Treasury not arranged points currency).

4. The State Treasury, commercial banks, credit institutions, other service organizations are responsible for granting paid into the State budget for taxpayers according to the form prescribed by the Ministry of finance.

Customs authority is responsible for granting receipts for taxpayers according to the form prescribed by the Ministry of finance in the case of tax in cash. The case of garnishments, tax Bureau of customs where the household income is responsible for the tax collector fax Bureau of customs where the business tax debt to customs Sub-Department where tax debts are business writing collection and disposal according to the regulations.

5. within eight hours of work, since the tax money of taxpayers; The State Treasury, commercial banks, credit institutions, other service organizations, customs must make tax amount has been transferred by the taxpayer on account of the customs authority in the State Treasury for the amount of tax on imported raw materials to produce export goods temporary items, enter the temporary export goods, re-export--re-entering, or filed in the State budget for the other cases.

The case collects in cash in the remote areas, Islands, regions, walking difficulties, then the above mentioned time limit is five working days, since the tax money of taxpayers.

As for the amount of tax already paid on the deposit account of the customs authority at the State Treasury, too one hundred thirty-five days from the day the tax but did taxpayers not filing the liquidity, then the customs procedures for transfer of funds to the budget under the rules.

Article 21. Payment for the goods must judge for cases must have expertise on technical standards, quality, weight, type to ensure accurate tax calculation (such as determining the name row, the code of the goods according to the tariff item, quality, weight, technical standards old, new, status of imported goods ...), then the taxpayer must pay tax according to declare at the time of registration of customs declarations, the deadline for tax filing according to the instructions in point d of paragraph 3 to article 18 of this circular. If the assessment results other than the taxpayer's declaration leads to change of the amount of tax to be paid, the taxpayer must pay tax according to the inspection results, the time limit for payment for the amount of the difference between the amount of tax payable according to the results of the assessment and tax amounts according to the declarations made according to the instructions in point e Article 18 paragraph 3 of this circular.

Article 22. Order of payment of taxes 1. Order of payment of taxes is as follows: 1.1. Within the time limit the effect of the resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government about the urgent solution to prevent economic recession, maintain economic growth, ensuring social security, then follow Annex II attached to this circular;

1.2. When resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government about the urgent solution to prevent economic recession, maintain economic growth, ensuring social security off effect, the order of payment of tax was made according to the provisions of article 45 of the tax administration and Law is made for the tax amount fines have come due.

2. The State Treasury, the Customs Agency to coordinate the exchange of information about collecting taxes, penalties, to determine the order and in the correct order, specific rules are as follows: a) the customs tax debt situation monitoring of taxpayers, taxpayers filing instructions in the correct order , building system lookup data to taxpayers and auto tax executive order provisions;

b) certificate from the tax payer base of taxpayers, the State Treasury State budget revenue accounting and transfer vouchers, details the terms of the submission to the Customs authorities to monitor and manage;

c) where the taxpayer filed tax money not the correct order, the customs tax amount adjustments command set has currency, sent the State Treasury to regulate, at the same time inform the taxpayers about the tax amount, the amount of the fine is adjusted;

d) where the taxpayer is not specified the amount filed for each type of tax money on the certificate from the tax, customs tax amount was accounting in order, at the same time notify the State Treasury to the State budget revenue accounting and notify the taxpayer to know.

Article 23. Assign tax 1. Assign tax according to the instructions in this circular is the customs authority perform powers determine the elements, tax base and tax calculation, notification, asking taxpayers to pay the amount of tax due to the Customs office determined in the cases mentioned in paragraph 2 of this Article.

2. The customs tax assessments made in the cases specified in article 39 of law tax management, including:


a) Who rely on tax documents not legally to declare the tax base, calculation of the amount and paying the tax; do not declare or incomplete declaration, exactly the tax base as a basis for tax calculation;

b) Who refused or delayed tax, extend beyond the prescribed time limit providing the relevant documents for customs authorities to determine the exact amount of tax payable;

c) Customs Agency has enough evidence about the reported tax value is not true to the actual transaction value;

d) Who had declared tax the tax base elements but does not calculate the amount of tax payable and may suggest the customs tax.

3. The tax is fixed according to the principles specified in article 36 the tax administration Law.

4. Pursuant to the customs tariff is a fixed amount, tax value, origin of goods, the level of export tax, import tax, special consumption tax, value of merchandise import export reality; tax rates; the method of tax calculation as prescribed and the information, other database provided for in paragraph 2 to article 39 of the tax administration Act, article 27 of Decree 88/2007/ND-CP, instructions in section 1 of part V of this circular.

5. the fixed tax jurisdiction is the General Director of the Bureau of customs; Director of the Customs Bureau, the province or city; Bureau Chief of Bureau of customs, Bureau Chief following Customs inspection Bureau.

6. procedures, order fixing tax a tax designation) for goods exports, imports are made in the course of customs formalities or after the goods had been adopted.

b) When done fixing tariffs, customs authority must determine the amount of tax payable or assign each relevant factors (weight, value of tax calculation, tax codes, origin, price, rates, ...) as a basis for determining the total amount of tax payable, be free, reduced, of each item Customs declarations, as specified in article 25, article 26 of Decree 88/2007/ND-CP.

Assign each case to factors relating to the determination of the amount of tax payable, the customs must calculate the amount of the tax corresponding to the fixed elements and inform the taxpayer know along with results determined factors relevant to determining the amount of tax payable.

c) specific sequences, procedures:-determine goods subject to tax designation as instructed in paragraph 2 of this Article;

-Determine how a fixed tax according to the provisions of article 25, article 26 of Decree 88/2007/ND-CP and continue as follows: c. 1) where the total amount of the fixed tax: v. 1.1) test, determining the tax base (weight, value, rate, origin, codes, tax) under the provisions of tax legislation and other relevant laws;

c. 1.2) count the total amount of tax payable; the amount of tax on the difference between the amount of tax to be paid with the tax amount due to tax people has opened, and already have filed (if filed);

c. 1.3) issued the decision to assign tax, enacted the decision sanctioning administrative violations (if available).

c. 2) assign cases to each relevant factors as a basis for determining the total amount of tax payable: c. 2.1) check, identify relevant factors to ensure legal accuracy;

c. 2.2) to determine tax calculation and/or the tax base (weight, value, tariff ...) on the basis of relevant factors are determined and regulated by the law on taxes, other relevant laws. The case failed to determine the time of tax calculation and/or tax bases for the goods of the same kind of transition the purpose of use in many different customs declarations, then the fixed tax amount is the average amount of tax calculated in accordance with the laws in effect at the time of registration of customs declarations and tax the fixed point;

c. 2.3) Computer tax amount payable; the amount of tax on the difference between the amount of tax to be paid with the tax amount due to tax people has opened, and already have filed (if filed);

c. 2.4) issued the decision to assign tax, enacted the decision sanctioning administrative violations (if available).

7. The responsibility of the Customs authorities: a) When fixing the customs tariff are fixed tax issued under model 5 Appendix VI attached herewith sends to taxpayers know within eight working hours since the signing of the fixed tax decisions;

b) amount of tax cases by the customs authority assigns greater than the actual amount of tax payable according to the regulation, the Customs authorities must refund the overpaid amount of compensation and damages to taxpayers as defined or decided to settle complaints by the competent State authorities or judgments the decision of the Court.

8. Liability of taxpayers: a) the taxpayer is responsible for fully tax evasion, tax amount, lack of tax fraud by the customs authority assigns, unlimited time in accordance with the provisions of article 107, 108 and 110 of the tax administration Law;

Taxpayers have violations of tax legislation sanctioned under the rules. Time sanction the violation of tax legislation made under the provisions of article 110 of the tax administration and Law Decree No. 97/2007/ND-CP dated 7 June 2007 by the Government the handling of administrative violations and coercive enforcement of administrative decisions in the field of customs.

b) case does not agree with the decision to assign customs tax, taxpayers still pay the tax amount that, at the same time have the right to request the Customs explained, complaints, or claims regarding the fixed tax according to the provisions of law on appeal, petitioner.

Article 24. Handle fine overpaid tax 1. Taxes, fines for goods exports, imports are considered overpaid in the case prescribed in clause 1 Article 22 of Decree 85/2005/ND-CP.

2. Profile, procedures for the handling of tax money, the fine overpaid specified in point b of paragraph 1 Article 22 of Decree 85/2005/ND-CP follow the instructions in section 6 of part V of this circular.

3. The processing for the amount of the export tax, import tax, special consumption tax, overpaid fines in case the taxpayer have tax amount, the fines already paid is greater than the amount of the tax, penalties to be paid to the provisions in Article 22 paragraph 1 point a Decree 85/2005/ND-CP was instructed as follows : a) records include: a. 1) suggested The handling of surplus funds, the tax amount is clearly fine, the fine overpaid; the amount of the tax, penalties to be paid, the amount of the tax, the actual fines already paid; the reason the surplus, suggesting handle: 1 original;

a. 2) customs records and papers, other documents related to the amount of tax overpaid, penalties: 1 copy;

a. 3), forfeit tax voucher: 1 copy, present a key to compare.

b) Customs authority where the taxpayer have tax amount, the fine overpaid is responsible for receiving, inspecting records taxpayers filed, against the original customs records stored in the unit, determine consistency, and accuracy, proper regulation of the records and handle as follows : b. 1) where actual tax amount determined, the fines already paid is greater than the amount of the tax, penalties must be filed; Declaration of taxpayers is exactly the decision treats the fine overpaid tax due to the tax amount, the fines already paid is greater than the amount of the tax, penalties prescribed in the Declaration of the taxpayer;

b. 2) where actual tax amount determined, the fines already paid is greater than the amount of the tax, penalties to be paid but the taxpayer's declaration about the amount of taxes, penalties, not exactly overpaid notice in writing to the taxpayer know and issued tax processing the fine overpaid, due to the amount of tax already paid fines greater than the amount of the tax, penalties payable tax amount match the fine overpaid, according to regulations;

b. 3) case identified the fact no amount of taxes, penalties, the greater amount of tax already paid, the fines to be paid; the Customs notice in writing to the taxpayer knows, stating the basis determined no amount of taxes, penalties, overpaid.

c) within a period of five working days from the date of receiving the application for tax refund proposal, the fine overpaid; the customs must enact decides to treat the fine overpaid tax due to the tax amount, the fines already paid is greater than the amount of the tax, penalties must be filed; or inform the taxpayers about the tax declaration, the fine overpaid inaccurate or no amount of taxes, penalties, overpaid.

d) on the basis of the decision to handle fine overpaid tax due to the tax amount, the fines already paid is greater than the amount of the tax, penalties must be filed; Customs authority where the taxpayer has the amount of tax, penalties, surplus liquidity to the amount of tax, penalties, overpaid and clearly on the original customs declaration in the unit and the original customs declaration taxpayers save: "handling of tax money, the fine overpaid ... Council, by decision No. ... day ... month ... year ... of ..." and follow the instructions in article 130 of this circular.

4. The handling for the amount of value added tax overpaid follow the instructions in point c of paragraph 2 Article 130 of this circular.

Article 25. Customs clearance of goods 1. The case of the goods be adopted according to the provisions in clause 1 article 25 Customs Act, paragraph 1 article 12 of Decree 151/2005/ND-CP; the competent customs officer (by the General Department of customs rules) decision adopted after the goods were tax (tax payable for goods before customs) and complete customs procedures.

Private goods must check the quality of imported goods: a) the case of the Customs has filed notice of free paper checks or goods imported by quality inspection authorities, the competent customs officer (according to the regulations of the General Department of customs) signed, stamped "did customs" up the customs declaration prior to the customs clearance of goods;


b) where customs people filed new quality control certificate, customs Bureau leaders record "check result queue quality" up the customs declaration. Shippers are responsible for keeping the status quo of the goods until the conclusion of the check on the quality of the goods, the filing added to the Customs record conclusions about the quality of goods within thirty days from the date of delivery of the location test (indicated on the registration certificate of import goods quality control) inspection bodies to perform the check.

The Customs authorities are responsible for monitoring, receiving test results; signed, stamped to confirm goods "customs procedures were" up the Customs Declaration on the basis of conclusions about the quality of goods inspection agency. So thirty days that shippers have yet to submit or not submit additions to the Customs record conclusions about the quality of goods inspection agency then set the minutes, handling infractions under the provisions of the law.

2. where the Customs have the condition as specified in paragraph 2 article 25 Customs Act, paragraph 13 article 1 of law amending and supplementing a number of articles and the Customs Act item 2, article 12 paragraph 3 of the Decree 158/2005/ND-CP is done as follows: a) imported goods pending inspection results to determine whether imported or not that shippers have ordered the goods about preserving the Customs Bureau leaders are only accepted in case has met the conditions of the customs supervision;

b) the goods are exported, imported, but must determine the price, referendum, the classification analysis to accurately determine the amount of tax payable shall be adopted provided that the owners made pay tax on the basis of self declaration, tax calculation and payment or credit institutions or other organizations are allowed to make a number of banking guarantee of the amount tax, except in the case of goods exported, imported tax deadlines applied according to the instructions in paragraph 1, point b of paragraph 2 Article 18 of this circular.

3. where the goods are adopted on the basis of the results of the assessment, the results of this assessment are applicable to every type of official shipments which, due to the business of import procedures then in the same customs Bureau. This guide does not apply to the judge to determine the amount.

Article 26. Real confirmed export for goods exported 1. Goods exported through the gate by sea, air, rail, inland waterways: the Customs gate export single transport base lined up means of transport (B/L), commercial invoices (commercial invoice) to confirm that the goods were exported.

2. Goods exported through the gate roads, waterways, ports-Quang Ninh Van transfer (if no single transport): customs export base gate monitoring results the goods exported through the gate to confirm the goods were exported.

3. Goods exported send bonded customs bonded warehouse: confirm "the row has taken on bonded".

4. The goods from export to domestic export processing zones or export processing businesses for export or exporting into Africa: customs tariff managed export processing zones/export processing businesses, tax-free zones to confirm "the row has taken on export processing zones" or "export goods for export processing enterprises" or "the row has taken on tax-free zones".

5. 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 27. Cancel customs declaration 1. The case of cancel customs declarations: a) 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. 1) Too time limit of fifteen days from the date of registration of export goods declaration that Customs has not yet taken to the gate;

a. 2) So the time limit of fifteen days from the date of registration of import goods declaration that Customs has not received the goods.

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

2. Order cancellation procedures customs declarations as follows: a) do cancel customs declarations: crossed by the red ink, signed, stamped customs declaration up servants be canceled;

d) notes on the system: this Declaration has been canceled;

e customs declarations) was cancelled by order of registration of the Declaration.

The case of the Customs customs declarations cull proposal has registered, the cancellation procedure as on the outside, the Customs customs declarations recovery (a saved person customs) and save this Declaration in the order of registration of the Declaration (if the Customs does not sign a new customs declaration) or along the new customs records (if the customs post sign a new customs declarations).

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 signing the clearance of the shipment.

Article 29. Check the following through The following Customs inspection is performed according to the instructions in section VI of this circular.

Chapter II SOME OTHER GUIDE on CUSTOMS PROCEDURES for EXPORT and import GOODS Item 1. CUSTOMS PROCEDURES for EXPORT and import GOODS by IMPORTING RAW materials for MANUFACTURING EXPORT GOODS article 30. Raw materials imported for the production of export goods, raw material, imported to manufacture exported goods (hereafter abbreviated as SXXK) include: 1. Raw materials, semi-finished products, components and sub-assemblies are directly involved in the production process to constitute export products;

2. Raw materials, directly involved in the production process of the exported products but not directly transformed into products or does not constitute Product entity;

3. Finished products imported by enterprises 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;

4. packaging materials or packaging for packaging of export products;

5. Raw materials imported for warranty, repair, recycling of products for export;

6. sample Goods imported to produce goods for export after the completion of the contract to return the re-export of foreign clients.

Article 31. Export products according to the type of SXXK 1. Export products are managed according to the types of SXXK include: a) products are made from whole raw materials imported by SXXK;

b) products are produced from two sources: b. 1) raw materials, imported by SXXK;

b. 2) Raw materials are sourced domestically or imported by entering the domestic business.

2. Raw materials imported by entering the domestic business was as raw materials according to the type of the SXXK with the conditions of the import time not exceeding two years from the date of registration of customs declarations to import raw materials, which to the date of export of the products.

3. Products manufactured from raw materials imported by SXXK can do import business of raw materials, production supplies products directly export or sell products for other businesses to export.

Article 32. Customs procedures for import of raw materials, materials 1. Registered enterprises, raw material, imported SXXK and customs procedures for importing raw materials, supplies by category were registered at a customs Bureau (see business place most convenient).

2. registration procedure for imported materials a) base business plan to produce export products to register imported material, SXXK with the Customs according to the registration Table (model 06/DMNVL-SXXK Appendix VI attached to this circular).

b) registration time is when filling a shipment of imported raw materials, the first supplies in the registration Table.

c) full declaration enterprise the contents stated in the registration Table of materials, materials; in which: c. 1) name is the name of the entire raw materials used to manufacture products for export. Material, this material can import under a contract or several contracts.

c. 2) code h. S code is raw materials, according to the current import tariff.

c. 3) code your raw materials caused by the business identified under the guidance of the Bureau of customs import formalities. This code only applies when the business procedures of importing raw materials, materials in the Customs Agency apply information technology to track, the liquidity of the goods of the type SXXK.

c. 4) unit according to the category of goods export, import of Vietnam.

c. 5) main material is the material that make up the main ingredient of the product.

Enterprise consistency to all the criteria on the name of raw material, materials, code h. S code, material, material, material for the registration key in the registry table of materials, materials; in customs records from when importing raw materials, materials to when liquidity, tax refund, no currency import tax.

3. Customs procedures follow the provisions for imported goods trade instructions in chapter I of part II of this circular.

Article 33. The registration procedure, adjust the level of raw materials and export product registration 1. The registration, adjust the norm and sign export products made at the Bureau of customs procedures for imports of raw materials.

2. Register the level of raw materials, supplies a) registered business norms of export products by SXXK right with the actual level of implementation.

b) registration norms are implemented for each product form 07/ĐKĐM-SXXK Appendix VI attached to this circular.

c) norms must be registered with the customs export formalities before the first batch of product codes in the registration table the norm.


d) material the quota, the actual limit is material used to manufacture products for export, including the scrap rate section, located in consumption obtained during the process of production of goods for export from raw materials imported. The Director of the free enterprise and responsible before the law on the import, using raw materials imported manufactured goods exports and actual norms using manufactured products including scrap rate section, located in consumption obtained during the process of production of goods for export when the actual level of declaration used with the Customs Agency. The event declaration not right, in addition to sufficient tax amount missing taxpayers also sanctioned the violation according to the regulations.

Calculation of norms as follows: d. 1) for raw materials into products or metabolic products: raw material the quota is the amount of raw materials constitutes a product unit or a unit of metabolic products; attrition rate is the amount of shrinkage material (including the part form, scrap) calculated according to the rate of% compared to raw materials constitute products or metabolic product;

d. 2) with respect to raw materials, materials, directly involved in the production process but does not constitute product or metabolic product: materials, supplies limit is the amount of raw materials, consumables in the process of producing a product unit; attrition rate is the amount of raw materials, materials, calculated according to the rate of shrinkage% compared with the amount of raw materials, consumables in the production process.

3. Adjust the quota a) In the production process if changes are the norm, enterprises are adjusting output code has been registered with the Customs accord with the norm of the new reality but must explain in writing the specific reasons for each case.

b) adjusting the quota must be done before the procedure to export production quota adjustments.

Case by changing the code samples category of export goods in process of production incurred more kinds of raw material, materials imported for the production of other export products with the consumption has registered, the business must declare and adjust again the norm with the customs authority at the latest fifteen days prior to the procedure of export products.

4. where do the procedure of importing raw materials, materials in the Customs Agency apply information technology to the liquidity, registered enterprises export products under model 08/DMSP-SXXK Appendix VI attached to this circular. Place of registration and registration as registered norms.

5. duties of Customs: a) receiving the registration table, the table limit sign export products of the enterprise;

b) proceed to check the level of the registered business guides check the norms for export processing goods in circular No. 116/2008/TT-BTC on December 4, 2008 by the Ministry of finance guide to customs procedures for goods processed with foreign traders.

6. in case of import of raw materials for the manufacture of the goods consumed in the country, then find export markets and raw materials put into the production of export goods, the export of products abroad, then the registration quota adjustments, follow the instructions in this article.

Article 34. Customs procedures for export of products 1. Location of product export procedures are done at customs Sub-Department where the procedures of importing raw materials or other customs Bureau but before export procedures, business must notify in writing (form 9/HQXKSP-SXXK Appendix VI attached to this circular) for the Bureau of customs where the procedures of importing raw materials , materials know to track and liquidity.

2. Customs procedures follow the customs procedures for export goods trade instructions in chapter I of part II of this circular.

When conducting the actual examination of the goods, the enterprise must present the material samples taken when the quota table and import registered with customs to customs officials examined, collated with the export product.

Article 35. Liquidity of the import declaration 1. Procedure of import declaration payment made at the Bureau of customs procedures for imports of raw materials.

2. The principle of liquidity a) import declarations before, export declarations must be liquidity; the case of the import declarations before but due to raw materials, supplies of this Declaration have not put into production should not yet be liquidity, the business must have text explanations with customs upon liquidity.

b) declarations of imports of raw materials, materials must have prior product export declarations.

c) An import declaration, materials can be liquidity many times.

d) An export declaration only once liquidity.

In some cases as a separate shipment is liquidity do many times, export manufacturing products that use raw materials to enter the business of import procedures at other customs Bureau a export declarations can be partial liquidity. Customs authority when conducting liquidity are stamped "has liquidity" on the export declaration, the original import declaration at the customs declarations and customs people saved original, partial liquidity event must then establish the Appendix specify content has liquidity (import declarations , materials, taxes ...) to serve as a basis for the liquidity of the next section.

3. liquidity profile, the time limit for filing the liquidity follow the instructions in article 117, paragraph 2 Article 131 of this circular.

4. Bureau of customs procedures the liquidity made the reception profile liquidity, liquidity profile handling, processing the violation under the provisions of the law (if any).

5. where the goods are imported raw materials to produce export goods but not put into production and export business, suggested domestic consumption, the text must be submitted to customs Sub-Department where the procedures for transfer of domestic consumption and liquidity on the basis of import declarations No new declaration register, which just opened and the import tax, special consumption tax, value added tax (if any) prescribed. Tax deadlines, late tax penalties to follow the instructions in paragraph 2 Article 18 of this circular.

Article 36. Procedures for cases of product were sold to other businesses to directly export 1. Importer of raw materials, materials for the production of export products made of imported procedures, registration of liquidity norms, as prescribed in this circular.

2. direct export business making products for export products under the provisions of this circular. Export declarations registered by SXXK; on the export declaration stating "products are manufactured from raw materials imported for the production of export goods" business name and sell products.

Section 2. For the GOODS TEMPORARY BUSINESS entry-RE-EXPORT, TRANSFER Article 37. Customs procedures for goods temporarily imported-re-export business customs procedures for goods temporarily imported-re-export business to follow regulations for the export and import trade. In addition due to the peculiarity of this type, some of the content is more instructions as follows: 1. place a customs procedures goods temporary business entry)-appeared only made customs procedures at the gate.

b when re-export goods) are making customs procedures at the entry gate or the gate appeared.

c) 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 a) re-export procedure, in addition to the documents as for the export trade, the customs must submit a copy of and a temporary import goods declaration itself;

b) goods temporarily imported must be subject to the supervision of the customs authority and can be divided into multiple shipments to re-export. When it appeared, to re-export business once run out of weight on a re-export declaration;

c) re-export goods had 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 liquidity a) Bureau of customs procedures for temporary import of goods is responsible for temporary import declaration clause.

b) liquidity profile follow the instructions in article 118 of this circular.

c) the time limit for submission of liquidity following the instructions in paragraph 2 Article 131 of this circular.

d) where 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) prescribed. Tax deadlines, late tax penalties to follow the instructions in paragraph 2 Article 18 of this circular.

The temporary import of goods for domestic consumption must comply with tax policy, import management policies such as import goods by type of business.

Article 38. Customs procedures for goods transfer business 1. Transfer business goods are transported straight from the country of export to the importing countries through the gate is not Vietnam customs procedures.


2. business transfer goods shipped from the country of export to the importing country, has over Vietnam gate but not put into bonded, not put in the area of transit goods in the ports of Vietnam: customs authorities perform the monitoring goods until actual exports out of Vietnam.

3. The goods are shipped from the country of export to the importing countries through the gate and Vietnam brought in bonded warehouse, cargo transit areas in Vietnam ports then doing the prescribed customs procedures for goods brought in, bringing out bonded transshipment area at the port of Vietnam.

4. trading of goods according to the method of transfer must be taken out of the territory of Vietnam at the gate to enter.

5. business transfer goods subject to inspection exemption. Cases detected signs of breaking the law, they must check the Customs according to the provisions of article 14 of this circular.

Category 3. For SOME OTHER CASES Article 39. Customs procedures for export and import goods to make outsourcing contract with foreign traders customs procedures for export and import goods to make outsourcing contract with foreign traders follow guidance in circular No. 116/2008/TT-BTC on December 4, 2008 by the Ministry of finance guide to customs procedures for goods work with foreign traders.

Article 40. Customs procedures for export and import customs declarations registered a 1. The registration form once the Declaration was applicable to all types of export and import goods that meet the following conditions: a) Name on the customs declaration does not change during the term of validity of the Declaration of registration once;

b) Declaration on goods belonging to the same contract; goods purchase contracts have specified delivery terms many times;

c) enterprise owners in good standing is the customs laws.

2. The validity of a signed declaration) declarations in effect during the validity period of the contract. For every work-there annex the Declaration to take effect during the validity period of the Appendix.

b) terminated declarations in force before the deadline in cases of: b. 1) there is a change in tax policy, policy import-export Manager for the item on the Declaration;

b. 2) export or import license or contract expired;

b. 3) enterprises have export or import of the goods on the Declaration;

b. 4) Enterprise report continued to export procedures, import of goods declared on the customs declaration;

b. 5) exporters or importers of the goods is not the correct name of each row, the code number of the goods declared on the customs declaration register once;

b. 6) enterprise being applied coercive measures during the validity of the registration of a declaration.

b. 7) during the time of validity of the registration form, once the enterprise violates the law leads to not meet the conditions referred to in point c of paragraph 1 of this article.

3. The procedures for export or import declaration registration form once made at a Bureau of customs.

4. the registration declaration once a) the customs declaration customs declaration on the right and as export and import goods. Some of the criteria on the declarations correspond to each export, import (certificate from the transport, vehicles ...) is not opening when signing the Declaration.

b) customs records include: b. 1) Customs Declaration of goods for export or import: 02 originals;

b. 2) purchase goods or valuable papers of equivalent legal contract: submit 1 copy;

b. 3) license to export or import of State administration authorities (for the goods must be imported, export license under the provisions of the law): 01 copy and the originals to compare and track votes, except backwards or filed 01 (if the goods on the Declaration once the goods are allowed to export or import password written on the license);

b. 4) as goods exported or imported: 1 volume (according to the model of the General Department of customs).

c) customs agency receiving records, registration of declarations, declarations and 01-01 pay as goods exported or imported for business.

5. procedures when exporting, importing each time a) Customs Who filed the paperwork in customs records as prescribed for each type of export and import (except those papers have filed registration statements); present the customs declaration was registered, as goods exported or imported.

b) leader of the Bureau of customs forms, base level check due to the risk management system notification when registration of customs declarations and the actual situation at the time of export, the importer once again to decide the form and the level of customs inspections for each exporting import as appropriate.

6. payment procedure declarations a) corporate responsibility: a. 1) at the latest fifteen working days from the date of expiration, the Declaration enterprise to make customs declarations liquidity with the Bureau of customs;

a. 2) liquidity include: filing customs declarations, as goods exported or imported.

b) Bureau of Customs made the inspection, verification, collation of items exported or imported on customs declarations.

Article 41. Customs procedures for export and import goods in place 1. Explanation of terms a) "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.

b) export "on the spot" (hereinafter referred to as "exporter"): as the foreign traders are specified delivery in Vietnam.

c) "Person importing on the spot" (hereinafter referred to as the "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 a) with regard to the product; machines, equipment for rent or borrow; raw materials, auxiliary materials, excess supplies; scrap, scrap in outsourcing contracts: follow prescribed in paragraph 3 Article 33 of Decree 12/2006/ND-CP dated 23 January 2006 from the Government, detailing the implementation of the law on the commercial sale of international goods agent operations and buying, selling, processing and transiting goods with foreign countries.

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

c) for other goods: follow prescribed in clause 2 article 15 of Decree 151/2005/ND-CP.

3. Customs procedures for export and import spot performing at the most convenient customs Bureau by enterprises and the selection specified by each type.

4. customs records include: a) the Declaration of export-import in place (according to Appendix IV, the manual as Appendix V attached to this circular): filed 4 major releases;

b) goods purchase contracts or outsourcing contracts have specified delivery in Vietnam (for exports), goods purchase contracts or outsourcing contracts have specified the order in Vietnam (for imports), lease, borrow: submit 1 copy;

c) invoice value due to exporters (contact Customer Affairs): submit 1 copy;

d) other prescribed documents for each type of export and import (except single transport-B/L).

5. within thirty days from the date of the export business to sign delivery confirmation for import business on 04 customs declarations, import business premises and business premises to do export Customs procedures.

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.

6. the import customs procedures in place a) responsibility of export business: a. 1) full disclosure of the criteria for the export business on 4 Declaration, sign, seal;

a. 2) Delivered 4 customs declaration, 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 import business.

b) responsibility of import business: b. 1) after getting enough 04 customs declarations, import business full of stubs for this business on 4 customs declaration;

b. 2) and the preservation of the goods by the exporters in place until communication Bureau of customs import procedures in place to decide the form and the level of customs inspection;

For the case of the goods in an exemption from the actual test shall be put immediately into production; for the case of the goods subject to the reality check after check is complete, the new production.

b. 3) Customs filing and samples of imported goods in place (for imports on the spot as raw materials for export production, processing) for customs Sub-Department where do businesses import to import procedures in place according to the rules, suitable for each kind of import;

b. 4) once done the import procedure in place, the import business save 1 declarations; switch the 2 remaining declarations for export business.

c) the responsibility of the Bureau of customs import formalities in place: c. 1) receive, register declarations, decisions, forms 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 the goods for cases to test;


c. 3) confirm did customs procedures, sign and seal the public servants on all 4 declarations;

c. 4) Save 1 Declaration and certificate from the business must submit the returns for business, import declarations and 3 corporate vouchers present;

c. 5) have written to notify tax authorities managed to directly import business in place to track or notification sent through computer networks if between the Bureau of customs procedures for imported and local tax agencies already connected to the network.

7. customs export procedures in place a) after getting 2 export-import declaration in place there was confirmation of customs procedures for import, export business filing of customs for customs Sub-Department where businesses export procedures to export procedures in place.

b) the responsibility of the Bureau of customs export procedures in place: b. 1) receiving export customs records in place;

b. 2) taking steps to register the declaration according to the rules, suitable each kind of import, export; check the tax (if any). Confirmation of completion of customs formalities, signed, stamped customs declaration on public servants;

b. 3) Save 1 Declaration and the certificate from the enterprises pay, pay business 7 declarations and other documents presented by enterprises.

8. 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.

9. With regard to the import machining products in place to domestic business, the customs do not follow the instructions in this article which follow circular No. 116/2008/TT-BTC.

10. The liquidity, tax refund (no tax) follow the instructions in section 6 of part V of this circular.

Article 42. Customs procedures for goods exports, imports of investment project implementation 1. Customs procedures for export and import goods that serve the enterprise's activities follow the regulations for each type of import export guide in this circular.

2. Customs procedures for goods imported to create fixed assets; raw materials, materials, components, semi-finished production of project investment incentives: a) to register 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 preferential investment project subject to tax exemption;

Registration procedures follow the instructions in article 101 of this circular.

b) import procedures b. 1) do business customs procedures for importing goods at customs Sub-Department where imported goods or customs Sub-Department where building projects.

b. 2) Customs procedures as guidance for the import and export trade in goods Chapter I of part II of this circular; In addition to performing some work according to the guidelines in article 101, 102, 103 of this circular.

3. Liquidation of imported goods a) forms 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 April 4, 2007 the Department of Commerce's export activities Guide , 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 led on.

b) liquidation procedure done at the Customs office where the import catalog registration are tax free.

c) liquidation procedure c. 1) 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.

c. 2) 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 under the guidance of this circular and not open new declarations.

c. 3) where destruction, responsible business conducted pursuant to the environmental management agency, supervised by the customs.

43 things. Customs procedures for goods taken out, put into the port of transit 1. Customs procedures for goods put on, take off the port of transshipment for shipping abroad a) goods entered, giving transit port must be opened on the same customs declaration form by the General Department of customs regulations. The Customs is the business goods transit services.

b) customs records include: 1 a major cargo transshipment Declaration.

c) goods put on, take out the port to transfer free of customs checks, just check out the number of the container; collating, symbol of the container with the Declaration. Cases detected signs of breaking the law, the Customs authorities must inspect prescribed.

d) transit goods passing through the territory of Vietnam customs procedure shall follow the rules for goods in transit.

2. The liquidity transfer goods declaration a) within ten days of the goods taken out out of the port of transit, the business service must implement the liquidity transfer goods declaration.

b) quarterly, slow for not more than fifteen days after the States do business report service report and against the Customs transit zone of weight put in, take out, even in the middle of the transfer.

3. The settlement of orders backlog at the port as transit settling outstanding imports at the ports guide in circular No. 05/2003/TT-BTC on 13 January 2003 by the Ministry of Finance shall guide the handling of goods in Vietnam ports backlog.

Article 44. Customs procedures for goods put on, take out tax-free zones in the economic area, gate economic zones; means of transport for entry, exit, transit through the tax-free zone 1. The goods entered, giving tax-free zones must be Customs procedures, subject to the supervision of customs.

Goods in kind would then apply the process current customs procedures according to the type of it.

2. When bringing in goods from abroad into the tax-free zone, the Customs on customs declarations must be as prescribed for each type of importation at the Customs Bureau management tax-free, subject to not subject to tax (except for items not enjoying tax preferences for imports).

Businesses in the tax-free import of raw materials to production to register product name, production of raw materials, materials, raw material the quota imports, imported materials to manufacture products with the customs. The registration of norm materials imported to produce goods for sale in the urban tax-free made before liquidity report. Register the norm for this type of processing, import of raw materials, materials for the production of exported goods comply with regulations for the two types.

The business case in the tax-free import of raw materials, supplies, components and accessories for production of goods sold on the domestic market, when registration of the import declaration, the customs must register and name, weight, types, the value of imports of each type of raw material, materials , accessories; name of the product produced in tax-free to sell on the domestic market have used raw materials, supplies, components imported from foreign countries.

3. Customs procedures for goods from the Inland brought in tax-free zone a) local business customs formalities prescribed for each type of export at the Bureau of customs at the Customs Bureau or the domestic management of tax-free zones. Customs case was made at the Bureau of customs in the Interior of the shipping to the tax-free zone is done according to rules for exports moved the gate.

Business in tax-free zones and customs procedures under the rules for each type of import at the Bureau of customs management of tax-free zones.

b) fact checking of goods made under the provisions for goods exported abroad. The case of the goods brought in tax-free zones due to other customs Bureau Bureau of customs tax-free zone management procedures, if detected signs of violation, the Bureau of customs management tax-free done check the goods according to the regulation.

4. Customs procedures for goods from the tax-free export abroad a) goods from the tax-free offshore export customs formalities prescribed for each type of export.

b) goods by enterprises in the urban tax-free imports from overseas or from domestic exports then the status quo abroad for the procedure to export abroad, the business opened specifically on the export declaration "export status quo of goods imported from abroad in the form of..." or "export status quo imported goods from inland in the declarations of..." enclose the original import declarations, a detailed (if available).

5. Customs procedures for goods from the Inland brought in tax-free a) business in tax-free zones and export procedures as specified for each type of export; the domestic business of import procedures as specified for each type of import. Location of export procedures, import is the headquarters of the Bureau of customs management of tax-free zones.

b) To serve as a basis for domestic business calculate the amount of tax payable upon import, business in tax-free zones are as follows: b. 1) where export products manufactured in tax-free zones, before the export procedures must be registered with the Customs and norms of raw material , materials, components and accessories imported from abroad, constitute in product manufacturing.


When the export procedures must clearly indicate on the export declaration name, category of raw materials, materials, imported components constitutes in that product.

b. 2) where goods do business in tax-free zones imported from overseas or from domestic exports then the status quo on the domestic procedure for export into the enterprise, domestic specific stubs on the export declaration "export status quo of goods imported from abroad in the form of..." or "export status quo imported goods from inland in the sheet testimony of..., "accompanied the initial import declarations, a detailed (if available).

b. 3) business in tax-free zones to provide for full domestic business profile data, to that of domestic computer business amount of tax payable.

6. the work of goods between businesses in the tax-free and domestic business a) domestic business case processing goods receipt for business in tax-free: local businesses sign contracts processing and customs procedures for contract work at the genus customs management of tax-free zones. Customs procedures done as getting work for foreign traders.

b) domestic business circumstances put business in tax-free goods machining: local businesses sign contracts processing and customs procedures for processing contracts that in at the Bureau of customs management tax-free or inland Customs Bureau. Customs procedures as domestic enterprises put in foreign countries.

7. Customs procedures for goods bought at shops, supermarkets in the urban tax-free take on a domestic) customers into buying goods at shops, supermarkets in the tax-free domestic inserted must submit the prescribed tax for imported goods before putting out tax-free.

For your shopping is the object of purchase tax exemption according to the norms in the tax-free border gate economic zone in put into domestic regulation of the Prime Minister in regulations of the tax-free to pay tax part of goods duty free limit exceeded.

b) customers into buying goods at shops, supermarkets in the urban tax-free certificate identity (here abbreviated ID) or passport (for foreigner) with sales business purchases and Customs port monitor when carrying out tax-free.

c) When sales to corporate customers, sales to the sales invoice and tracking book sales, which clearly: name, address, ID CARD number or passport number of buyers; quantity, unit price, the value of the goods sold to individual buyers.

d) depending on the particular conditions in each of the tax-free zone, tax for goods purchased in the tax-free domestic inserted to follow one of the two following ways: d. 1) buyer's tax declaration at the customs control zone tax-free port:-buyer before delivery out of the tax-free zone must declare the goods in filing on the sheet mining Africa trade; submission of the Declaration, the present ID CARD, goods, sales invoice (for buyers) for customs tax-free zone port;

-Customs tax-free zone port: collation ID CARD by people carrying produce to the person who brings the goods; collation of goods with customs declaration and the sales invoice; If appropriate, the written tax receipts and tax charge, filed the tax money collected on the State budget in accordance with the provisions of the law d. 2) Bureau of customs management tax-free sales business credentials, collect taxes:-The credentials for business tax sales made under the provisions of paragraph 2 of article 3 of Decree 88/2007/ND-CP. The responsibility of the parties to be the credentials, the responsibility of the tax authority made under the provisions of paragraph 3 and paragraph 4 of article 3 of Decree 88/2007/ND-CP;

-When bringing goods out of the tax-free zone, shoppers must present ID CARD, the goods, invoice, tax receipts for the Customs port monitor tax-free zones;

-Customs tax-free zone port have the responsibility: collation ID CARD by people carrying produce to the person who brings the goods; collation of goods with a sales invoice, tax receipts. If the test had detected the collation mismatch between the person who brings the goods with photo ID CARD in person; the middle number in the sales invoice, tax receipts with the number in the ID CARD by the present goods; between the goods brought out with the goods stated in invoices, sales receipts, then set up a tax violation and handled in accordance with legal provisions.

8. customs supervision of goods brought out, put in, go through a tax-free zone) tax-free Zone must have fencing with the outside, there are customs controlled ports to monitor the goods taken out, put in the tax-free zones.

b) goods taken out, put in the tax-free zones, shipping goods through tax-free to import into or export abroad must go through customs control port and subjected to the supervision of the customs controlled ports.

c) foreign goods imported into or exported domestic goods from abroad when going through the tax-free to go the right route, due to customs management in collaboration with the tax-free zone management tax-free provisions.

9. Customs procedures and customs supervision for transport means of entry, exit, transit through the tax-free (for the tax-free zone associated with gates) made under the provisions for the means of transport entering, exiting, transiting Vietnam.

10. liquidity report procedure a) for business and production business in tax-free, periodic six-monthly report to customs on goods imported during the period, export and import reports-inventory; the time limit for filing reports at the latest after the States report fifteen days; the report form by the General Department of customs regulations.

The report profiles include: a. 1) records are filed:-General Panel material, imported during the reporting period: 2 originals;

-General Board materials, supplies and purchased in the tax-free in States reports (if available): 2 originals;

-Synthetic products Export Table in the report period: 2 originals;

-General Board products sold in tax-free zones in the report (if available): 2 originals;

-Synthetic materials Panel, materials used to produce export products and sold at tax-free zones in the report period: 2 originals;

-Reports of raw materials, materials, import-export and-exist in the reporting period: 2 originals;

-Invoices (copies of) raw materials, in the tax-free in States reports (if available);

-Invoices (copies) selling products at tax-free in States reports (if available).

a. 2) the record shall produce:-declarations of imports of raw materials, materials in the reporting period;

-Product export declarations in the reporting period;

-Invoice (original) buy raw materials, in the tax-free in States reports (if available);

-Invoice (original) selling products at tax-free in States reports (if available).

b) for business and commercial business in plain tax-free, then a month to report the export of goods, imported in the period and report import-inventory with the customs management of tax-free zones. The time limit for submission of the report of the fifteenth day of the next month.

The report profiles include: b. 1) the record must submit:-General Table of goods imported from abroad in the period of reporting: 2 originals;

-Board General imported goods from inland in the reporting period (if any): 1 a main;

-General Table of goods purchased in the tax-free in States reports (if available): 8 a;

-General sale goods Table in tax-free in States reporting: 2 originals;

-Table of General goods exported during the reporting period (if any): 1 a main;

-Report the import-export goods-in the report period: 2 originals;

-Invoices (copies) the sales, purchases at tax-free in States reports (if available).

b. 2) the record shall produce:-import declarations, export the goods in the reporting period the liquidity;

-Invoice (original) sales, purchase at tax-free in States reports (if available);

c) for work then follow the rules of the liquidity contract machining.

d) for the production of medium enterprises business, just plain business, commodity machining medium, the type of liquidity under that type would.

e) customs tax-free zone management has the responsibility to check, the report of the business; check the inventory if it deems necessary; If discovered violating the law, goods imported into tax-free zones being smuggled into the domestic appeals processed in violation of the law as prescribed.

Cases detected from the Inland brought in tax-free zones, then smuggled back to domestic jurors, the customs management tax-free to notify the tax office where there indigenous business headquarters brought in tax-free zones to coordinate processing.

Article 45. Customs procedures for export and import goods of export processing enterprises 1. General principle a) Customs procedures for goods exports, imports of processing and exporting enterprises (here abbreviated to DNCX) is applied to the DNCX in export processing zones and export processing zones outside the DNCX.

b) export, import of the DNCX must do the customs procedures as specified for each type of export, import. Private purchase of office stationery, goods from the domestic market to cater to the daily activities of DNCX made according to the provisions of article 21 of Decree 29/2008/ND-CP dated 14 March 2008 the Government's regulations on industrial zones, export processing zones and economic zones.

c) internal carriage of goods in a DNCX don't have to do the customs procedures.

d) imported goods of DNCX was transferred from the gate input gate of DNCX, DNCX's export goods is transferred from the DNCX gate to the gate.

e) customs, export processing zone management DNCX only direct monitoring at ports in and out of export processing zones, DNCX when necessary according to the decision of the Director of the Bureau of customs.

2. place customs procedures


a) for goods exports, imports: customs procedures at the Customs Bureau DNCX management.

b) for goods between machining DNCX with domestic business: local business customs procedures customs Bureau at DNCX or Management Bureau of customs where the headquarters of the domestic business.

c) for goods processing between two DNCX: businesses get work performing contracts registration processing and customs procedures at the Customs Bureau DNCX management receive.

3. Customs procedures for export and import goods of DNCX a) goods imported from abroad a. 1) with respect to goods imported to create fixed asset, follow the customs rules for goods imported to create fixed assets tax free at point b item 2 Article 42 of this circular.

a. 2) for imported materials and means used to produce exported goods, DNCX import procedures as specified for commercial goods imported, except for the tax declaration.

a. 3) goods for processing foreign traders follow guidance in circular No. 116/2008/TT-BTC.

b) for goods of export DNCX abroad, DNCX export procedures under the rules for commercial export, except for the tax declaration.

c) of DNCX goods sold inland c. 1) for the products manufactured by DNCX, sold on the domestic market; DNCX domestic business and follow the customs procedures for export and import trade.

c. 2) scrap, scrap obtained in the manufacturing process are handled as follows:-for scrap, scrap longer commercial value of type sold on the domestic market, domestic businesses to import procedures as specified for commercial imports;

-For scrap, scrap no longer commercially valuable, the destruction made under the provisions of the law, supervised by the Customs Bureau DNCX management.

d) for goods exported from inland on inland enterprises, DNCX and DNCX follow the customs procedures for export and import trade.

e) outsourcing goods (except for machining) e. 1) with respect to the goods by the enterprise rental homeland DNCX tools, local business customs procedures according to regulations on commodity processing for foreign traders.

e. 2) with respect to the goods by the recipient for the machining DNCX of domestic enterprises, domestic enterprises do the customs procedures as specified on the latest offshoring of goods abroad.

e. 3) outsourcing goods between the DNCX together DNCX then get work doing the customs procedures as specified for offshoring to foreign traders.

g) buy, sell goods between the DNCX together the customs procedures follow the Guide on customs procedures for export and import goods at the place specified in clause 6, 7 Article 41 of this circular (except regulation on import and export conditions in place).

4. Procedure of liquidity of supplies of raw materials, DNCX a) The liquidity with respect to raw materials, materials of DNCX are done for each type of goods exported, imported, but only about the amount of liquidity.

b) duration and liquidity venues b. 1) with liquidity, then machining type according to the rules of the time limit for payment of contract work at the Bureau of customs where the registration of the contract of work.

b. 2) for type SXXK make liquidity a quarter and the slowest on the 15th of the month following the quarter in customs Bureau DNCX management. The business case has suggested, the time limit for payment be made one month before the date of 15 January, following.

c) liquidity profile c. 1) for this kind of work: follow the rules on liquidity for goods processing for foreign traders.

c. 2) for SXXK liquidity profile, including:-General Table declarations to import raw materials, SXXK materials take on liquidity (form 10/HSTK-CX Appendix VI attached to this circular): 1 a main; present the customs declarations to collate;

-General Board of export declarations SXXK products take on liquidity (form 11/HSTK-CX Appendix VI attached to this circular): 1 a main; present the customs declarations to collate;

-Table of norms (model ĐKĐM-07, SXXK Appendix VI attached to this circular) of each item: produce 1 a main;

-Import, export, report (model 12/HSTK-CX Appendix VI attached to this circular) imported materials: original 2nd submission (paid at the end 01 business checking).

d) for processing property, goods of imported origin when business transformation from export processing businesses into regular businesses and vice versa as follows: d. 1) the case of changing from export processing businesses into enterprises do not enjoy export processing mode:-asset liquidity originating goods;

-Identify the assets, goods of imported origin also inventory;

-Make tax according to the provisions;

-Time liquidity and identify assets, goods of imported origin performed before the conversion business.

d. 2) where the conversion from the type of businesses do not enjoy export processing modes to export processing business:-the business report the number of raw materials also inventory; Customs inspection of raw materials, supplies and inventories also prescribed tax processing;

-Before the switch, enterprises have a responsibility to fully pay the tax debt, debt outstanding penalties for customs. Customs Agency apply only to tax policy, customs export processing business after business has to fulfill the tax obligations, customs to customs.

5. Liquidation of machinery, equipment, transport create fixed assets a) forms 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.

b) Where liquidation procedures is customs Bureau DNCX management.

c) liquidation procedure c. 1) business or liquidation Committee in writing stating the reason for liquidation, the name, the code, the need to liquidate, in the import declaration number, the date of sending the Customs Bureau DNCX management.

c. 2) liquidation cases in the form of export business, then open the export declaration; hefty liquidation case sold in Vietnam market, presentation, donation, then open the corresponding type declarations, collect taxes according to regulations.

c. 3) where destruction, responsible business conducted pursuant to the environmental management agency, supervised by the customs.

Article 46. Customs procedures for goods brought into, given the tax warehouse 1. Goods brought into, given the tax warehouse is imported raw materials but not have to pay tax to their own export manufacturing business for the tax warehouse.

Businesses have separate customs records for the imported raw materials are registered and tax amount of export products for a year plan.

2. Customs procedures for importing raw materials brought in a tax warehouse is done according to rules for imported raw materials for export production. The processing of the goods delivered damaged tax warehouse, reduced quality, does not meet the requirements of production is carried out according to the provisions of article 29 of Decree 151/2005/ND-CP.

3. Procedure of liquidity: a) end of year (December 31), the latest on January 31 next year, the business must establish the integrated table customs declaration of imports and the total amount of material imported under the security mode taxes, General Customs declarations of exports and the total quantity of raw materials for export products appeared and destroyed sending Customs Office.

b) liquidity procedure, tax, tax on imported goods into the warehouse tax-payment procedures, raw materials, materials of the tax warehouse procedure be as liquidity of supplies of raw materials, export processing business guide in paragraph 4 to article 45 of this circular.

-If the quantity of raw materials and export products have appeared less than the number of raw materials imported under tariff protection mode, the business must pay tax for the raw export Customs Declaration of imports too three hundred sixty-five days from the date of registration with the Customs to day liquidity; the number of raw due to pay tax will be transferred to the next fiscal year to liquidity.

-The quantities of raw materials has filed taxes but then was put into production and export will be considering tax refund according to the type of raw material import export manufacturing instructions in article 117 of this circular.

Article 47. Customs procedures for goods put on, giving the venue picked LCL (CFS-container freight station) 1. Imported goods brought into CFS warehouse is unfinished goods customs procedures, are subject to the supervision, management of customs.

2. export goods put into goods CFS warehouse has done or goods customs procedures signed customs declaration at the Customs Bureau outside the gate but the reality check of goods made at CFS warehouse.

3. Customs procedures for the carriage of goods entered, giving arsenal CFS are applied as shipping procedures for a shipment moving the gate due to the General Director of the Bureau of customs.

4. The base to confirm the real export for goods send single transport is CFS warehouse lined up transportation. The real confirmation of export Customs gate due to production implementation.

Article 48. Customs procedures for goods are machinery, equipment for temporary import-re-export, export-import re served as temporary construction, investment, property rental, rental of customs procedures for goods are machinery, equipment for temporary import-re-export, export-import re served as temporary construction, investment projects , rental property, rental, made according to the regulations for the export and import trade.

Article 49. Customs procedures for some cases of temporary import-re-export, temporarily export-re type to another


1. for temporary spare components, enter the no contract to serve alternative, ship repairing, a foreign aircraft) The Customs a. 1) for components and spare parts imported temporarily by the ship, the ship carrying when the customs entry is who controls the media.

a. 2) for components and spare parts sent before, send after the address of the shipping agent customs shipping agents.

b) Customs procedures b. 1) The customs declaration made on Africa trade.

b. 2) accessories, spare parts to temporarily enter if not handled right back out of Vietnam. Cases consumed in Vietnam must comply with the provisions of the policy management of import goods, tax policy as the goods imported from foreign countries. Shipping agent or buyer is responsible to do the import procedure with the customs.

b. 3) accessories, spare parts removed when repairs, replacements have to back out of Vietnam or destroyed legal rules.

2. the temporary import spare parts to repair the ship, ship flying under a contract signed between the foreign ship owners with repair factory in Vietnam then follow customs regulations for this kind of work for foreign countries.

3. Customs procedures for goods temporarily imported-export, re-export-re-enter the fair, the exhibition made in accordance to the export and import trade. In addition, due to the peculiarity of this type should have some specific rules are as follows: a) customs records: in addition to the papers as the goods for export and import trade, must have more: a. 1) invited to attend the fair, the exhibition;

a. 2) the decision of the competent organ of the Organization of fairs, exhibitions.

b) Customs procedures for goods temporarily imported-export, re-export-re-enter the fair, the exhibition made at customs Sub-Department where fairs, exhibitions or the Bureau of customs gate.

c) time limit for re-export, re-sign c. 1) goods imported temporarily to join the fair trade exhibition in Vietnam have to be re-exported within a period of thirty days from the date of the end of the fair, the trade exhibition.

c. 2) the time limit for temporary export goods to join the fair trade exhibition abroad is one year from the date the goods were temporarily exported; If the above time limit which has not been re import the goods that are subject to tax and other financial obligations in accordance with the law of Vietnam.

d) the sale, donate goods at the fair, the exhibition made according to the provisions of article 136 and 137 commercial law.

4. the Declaration entering the temporary liquidity – temporary export, re-export-re-entering a) Customs Sub-Department where temporary entry procedures or temporary export is responsible for tracking, managing and cargo declaration import temporary liquidity, good bye.

b) due account: as provided for in paragraph 1 to article 131 of this circular.

c) liquidity profile: c. 1) The liquidity requirement of written declarations of temporary import or temporary export declaration which outlined interim declarations specific import-re-export declarations, the amount of goods temporarily imported, the volume of goods re-exports respectively and similar for cases of temporary export-re-enter;

c. 2) temporary import declarations, declarations or declarations appeared to temporarily export, Declaration of re-enter;

c. 3) other related papers.

Article 50. Customs procedures for import, export and temporary case the means of containing the goods according to the rotation method 1. The facilities include: a) the empty Container with or without specialized racks;

b) Turkish soft lining in the container to contain loose items (flex tank).

2. Customs procedures a) for means of transportation a. 1) when importing, freight filed 01 manifest of goods carried, including the specific list of imported vehicles.

a. 2) When export, freight container manifest 01 filed is empty before folding up the means of transport; the carrier or freight filed 01 manifest of goods transport.

b) case means its not on transport, customs people (who have the goods were or will contain in the media) must have text explanations to be made according to this method.

Article 51. Customs procedures for goods exported but bounced back 1. The form of re-entering the goods were exported but bounced back (hereinafter referred to as re-entering returns) include: a) re-entering returns to repair, recycling (recycling) then re-export;

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

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

d) for other foreign partners.

2. Where do the import procedure of return: a) the Bureau of customs have exported goods;

b) where a consignment of goods bounced back more export shipments, the procedure of re-entry is performed at one of the Customs Bureau has procedures for exporting such goods.

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.

4. the import procedure returns a) customs records include: a. 1) 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;

a. 2) Customs Declaration of goods imported, a detailed application: transport of goods, as imported goods trade;

a. 3) Customs Declaration of goods previously exported: 1 copy;

a. 4) text of the foreign party to announce orders bounce back: 01 a.

b) Customs procedure such as customs for imported goods trade. 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.

c) with respect to goods re-entering for recycling, recycling time limit not to exceed thirty days from the date of completion of customs procedures re enter. So this term that has not appeared, the Customs handled on taxes according to the instructions in point c paragraph 7 Article 112 of this circular.

5. The procedure of origin has recycled a) customs records include: a. 1) export goods declaration: filed 2 originals;

a. 2) declarations imported goods (for recycling): submit 1 copy.

b) Customs procedures for export goods trade. For shipment to fact check the goods, the customs officer on duty to check the goods must match the fact rows back with samples of goods when re-entering (or photographic goods upon re-entering).

c) If the goods do not re-export the recycling business must be sent in writing the Bureau of customs procedures for re-entering explain clearly the reasons not to re-export is, on the basis of which the proposed Bureau of customs procedures for re-entering review, accept the form processing as follows : c. 1) for recycled products is:-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-destroyed, if the recommended machining rental party was destroyed in Vietnam and the Department of environment and local resources allow culled in Vietnam.

c. 2) 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 b, c and c paragraph 1 paragraph 5 of this Article or the case too the time limit stated in point c of paragraph 4 Article in order to process the tax according to the provisions in point c paragraph 7 Article 112 of this circular.

Article 52. Customs procedures for goods already imported but must be returned to the foreign customer, re-exporting to a third country or back to the tax-free zone 1. The forms of export returns include: a) Export returns for foreign shippers have sold this shipment;

b) Export to other foreign partners.

2. Where the export formalities at the Customs Bureau: did the procedure of import shipments.

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

b) export goods declaration: filed 2 originals;

c) declarations of goods previously imported: 1 copy, present the originals;

d) accept text get back foreign shippers of goods (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 commercial contracts. 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 actual export goods with goods previously imported.

Article 53. Customs procedures for goods sold at duty-free shops the management of customs for goods sold at duty-free shops follow separate instructions of the Ministry of finance.

Article 54. Customs procedures for airmail, parcels, goods exports, imports sent through postal services, and products, goods exports, imports sent via courier service customs procedures for airmail, parcels, export and import goods sent through the postal service and , export and import goods sent through courier services following the Finance Ministry's own instructions.

Article 55. Customs procedures for goods brought in, bringing out bonded 1. Customs procedures for goods brought from abroad into the bonded warehouse: a) foreign goods brought into bonded warehouse was established in the area specified in paragraph 2 Article 22 of Decree 151/2005/ND-CP on the single transport must specify: "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 the goods to service activities for enterprises in industrial zones and enterprises in industrial zones , export processing businesses.

b) records filed with the customs bonded warehouse including: b. 1) a bonded import/export: 2 originals;

b. 2) bonded warehouse rental contracts registered with the Customs Agency: 1 a copy of stamped and bonded;

Where the rows at the same time is bonded shall not require the lease bonded. The time limit for sending the bonded apply as for the case of the lease bonded, calculated from the date of registration of the import declarations bonded and record the expiration date on the box of 2 of the import declarations, export and bonded (model HQ/2002-KNQ).

b. 3) authoritative Paper goods receipt (if not yet authorized in the lease bonded): 1 main version, if a fax must be signed and stamped with the seal of the bonded warehouse;

b. 4) single transport: 1 a;

b. 5) A detailed inventory of goods (private cars, motorcycles and must specify the number of frames and number): 10 a.

c) Customs procedures for goods entering bonded c. 1) import declarations registered bonded warehouse.

c. 2) customs bonded container number, collation of raw goods sealed container; number of event, signed the Code condition for closing the event with the vouchers, if appropriate and the condition of the sealing, packaging intact, the warehousing procedures; If owners have discovered signs of violation of the customs legislation shall have to fact check the goods.

c. 3) customs officer monitoring the import goods bonded warehouse imported goods signed on customs declarations repository import/export bonded, enter your track goods import/export warehouse.

d) Customs procedures for goods to be moved from the gate input gate about bonded in industrial zones follow the instructions in article 57 of this circular.

2. Customs procedures for goods from the Inland brought into bonded a) domestic goods from being put into the bonded warehouse in the following cases: a. 1) the goods have been exported to foreign customers specify send to the bonded warehouse;

a. 2) goods temporary imported expiry to re-export;

a. 3) goods due to the competent State agencies forced to re-export;

a. 4) of goods from the bonded warehouse was put into inland to offshoring, recycling; then put back the repository as directed by the foreign customer.

b) procedure, customs records b. 1) before bringing goods into bonded warehouse, domestic enterprises must complete customs procedures in accordance with the provisions of each type exported respectively.

b. 2) transfer the gate (if available) for every move the gate to the bonded warehouse.

b. 3) sign declarations and procedures enter bonded as goods from abroad put in send bonded.

3. Customs procedures for goods from bonded taken abroad a) customs records include: a. 1) import declarations, export and bonded: 01 main;

a. 2) Customs Declaration of export goods (excluding goods from foreign countries put into bonded): submit 1 copy (if 1 the export declaration must produce warehouse, then present a key to the Customs except backwards);

a. 3) authoritative Paper production (if not included in the lease warehouse);

a. 4) output Votes according to the form prescribed by the Ministry of finance.

b) customs bonded warehouse for the projection of the document when exporting the repository with vouchers upon entering the shed and the fact the shipment, if appropriate, the procedures for export.

c) of goods once enter the repository on import declarations, export and bonded warehouse was taken out of the bonded warehouse once or multiple times.

4. Customs procedures for goods from bonded warehouse put into a domestic) goods from bonded warehouse was put into the hinterland in the following cases: a. 1) imported goods are brought into Vietnam market consumption specified in point b of paragraph 2 Article 26 of Decree 151/2005/ND-CP;

a. 2) the goods are brought into the inland to offshoring, recycling;

a. 3) the goods are machinery and equipment foreign rental finishing contract has appeared and sent bonded are brought into the Interior to make the next hire contract;

a. 4) where there is reason and was Director of the Bureau of customs where the bonded accepted, goods were exported send bonded stated at point a. 1 item 2 of this procedure to be imported into the hinterland. Customs made procedures such as re-entering the goods returned from abroad.

b) owners or legal representatives of shippers to check imports of goods put on the domestic procedures of importing goods from overseas in accordance with the provisions of each type of imports respectively.

c) customs bonded warehouse supervised the production of the goods out of the bonded warehouse and confirmed on import, export, bonded.

5. procedures for the transport of goods from a bonded warehouse to another bonded warehouse on the territory of Vietnam a) owners or legal representatives of shippers must have single sent the Customs Bureau, city (where the bonded warehouse are contained).

b) Customs brought goods from bonded to another bonded warehouse made according to the regulations for the shipment moved the gate.

c) the duration of the lease is calculated from the day the bonded warehouse the goods are brought into the bonded first.

6. Customs procedures for the transfer of ownership of goods in a bonded warehouse) The transfer of ownership of the goods delivered by bonded goods made when goods purchase behavior as specified in paragraph 8 of article 3 commercial law.

b) after transfer of ownership of goods, the owner of the goods (former owner) or bonded (if authorized) filed with the Bureau of customs bonded warehouse management the following documents: b. 1) written notice of the transfer of ownership of the goods are delivered from the old owners bonded to new shippers (the notice must have the content primarily : name, address, the transfer of ownership of the goods; recipient name, address, ownership of the goods; the name, amount of transfer of ownership of the goods; numbers, days, months, years of import, export declarations bonded; day, month, year of transfer of ownership);

b. 2) goods purchase contracts between shippers and shippers of shipment ex bonded warehouse;

b. 3) the lease of new shippers bonded.

Bureau of customs bonded warehouse management to save the documents listed above along with the profile type bonded warehouse of shipment to track and the liquidity of the goods import, export and bonded.

7. The procedure of liquidation of goods in bonded warehouse follow circular No. 36/2003/TT-BTC dated 17 April 2003 of the Ministry of Finance shall guide the handling of outstanding goods in bonded warehouse.

8. Customs management for goods sent bonded a) freight from entering the gate of bonded, from bonded to the gate, from bonded to another bonded warehouse, the goods stored in a bonded warehouse and bonded warehouse services in the test monitoring of customs bonded warehouse.

b) customs bonded warehouse and bonded warehouse must have software to track, manage, import, export, goods shed.

c) periodic six-monthly, at the latest not more than fifteen days from the date of the report period runs out, the bonded warehouse must report in writing to the Director of customs where the bonded warehouse on the status of goods in stock and the operation of the repository. The report form by the General Department of customs regulations.

d) end the lease bonded warehouse, bonded warehouse, shippers are responsible for liquidating the lease bonded. Owners of bonded goods clearing customs import, export of that contract with the customs bonded warehouse.

Within a period of fifteen days from the date of the end of inventory of goods declarations of goods entering bonded warehouse, bonded to the procedures the liquidity of the goods import, export warehouse of declarations of goods import/export bonded with the customs bonded warehouse.

e) periodically once a year, the Bureau of customs to conduct check operation of bonded warehouse and the observance of the law of customs bonded warehouse, reported test results of the General Department of customs. Cases detected signs of breaking the law, the Bureau of customs to conduct unscheduled checks bonded.

Article 56. Customs procedures for export and import goods through the border


Customs procedures for export and import goods through the border follow Information No. 01/2008/TTLT-BTC-BGTVT-BCT-BNN & RURAL DEVELOPMENT-BYT-NHNN dated Jan. 31, 2008 of the Industry-financial-transportation-& agricultural rural development-health and State Bank guidelines decision No 253/2006/QD-TTg dated 7 November 2006 from the Prime Minister's about managing the border trade activities.

Article 57. Customs procedures for export and import goods transfer gate customs procedures for export and import goods transfer gate made according to the provisions of article 16, article 18 Decree No. 154/2005/ND-CP and further instructions are as follows: 1. the imported goods are moved the gate enterprises must have form the gate (according to the model of the General Department of customs) Department of Customs is to be sent outside the gate 2.

2. Imported goods are shipped and exported goods transfer gate of the enterprise in the management of the Customs Bureau, city but no customs Bureau outside the gate, the Director of the Bureau of customs, the city selected and assigned to the appropriate customs agency transfer gate.

3. The goods is the Office of business equipment such as desks, chairs, cabinets and Office products were starring container with imported raw materials to the production, processing, export enterprises are registered in the customs declaration the Customs Bureau outside the gate to gate transfer procedures.

4. Imported goods liable to be moved but the gate according to the regulations of the specialized management organs have to fact check at the gate and imported goods by the Customs Bureau outside the gate sign declarations but does not meet the condition of sealing to transport about location check out the gate, the Bureau of customs gate done check out goods as proposed by the International Bureau of customs outside the gate.

Goods exported by the Customs Bureau outside the gate procedures and have to fact check the goods but does not meet the condition of sealing to transport to the gate, the production Bureau of customs gate made reality check of the goods according to the Customs Agency's proposal beyond the gate.

5. Imported goods have recorded single transport port is port inland (Inland Clearance Depot, abbreviated to ICD) a) imported goods have recorded single transport port is port inland is not moving 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 IV-Bureau of customs in Ho Chi Minh City has been the Prime Minister allowed at no. 7178/VPCP-KTTH on 24/10/2008 of the Government offices.

b) shipping goods from entering the gate of the ICD follow modes of transport multimodal guidance in circular No. 125/2004/TT-BTC on December 24, 2004 of the Ministry of finance guide to customs procedures for goods in international multimodal transport.

c) imported goods not subject to the provisions in point a, b, c, d, e paragraph 3 Article 18 Decree No. 154/2005/ND-CP cannot move the gate about bonded in ICD.

6. Monitoring the goods exported, imported move the gate a) export and import goods moved the gate must be contained in a container or in the types of vehicles that meet the requirements of Customs sealing as specified in article 14 of the Decree 158/2005/ND-CP;

b) for goods exported to transfer gate, the customs must specify on the application form about the time and location of the file to export into the container/transportation, stating the number of the container, seal number seal goods, shipping route (prescribed form of the General Department of customs). Do not seal the Customs for goods exported are exempt from the gate switch check the fact of goods;

c) for imported goods to be moved, Bureau of Customs sealing entry gate of goods (including goods in an actual test exemption), stating the number of the seal and the condition of the goods on the minutes hand over, sealing the record and delivered to the owners moved to the Bureau of customs outside the gate. When the goods arrived at the place of registration of the transfer application, enterprises pay records were Bureau of Customs sealing gate to the Customs Bureau outside the gate to do the customs clearance of the shipment.

7. Customs procedures for goods imported from the entry gate to the tax-free export of goods from the tax-free export gate made out like that for every move the gate.

8. Export-import procedures of registration the Declaration at the Customs Bureau outside the gate, if the Bureau of customs gate discovered signs of violation, then proceed to fact check at the gate.

General Director of the Bureau of customs procedure manual customs procedures for export and import goods moved the gate.

Chapter III PROCEDURE For ESTABLISHING CUSTOMS LOCATIONS OUTSIDE The GATE And CHECK The GOODS EXPORTED, Imported In The HINTERLAND; ESTABLISHED PROCEDURE, MOVE, open, NARROW BONDED Items 1. PROCEDURES ESTABLISHED LOCATIONS INLAND PORT CUSTOMS, CUSTOMS LOCATIONS OUTSIDE the GATE Article 58. Conditions of establishment 1. The region established customs locations inland ports must meet the following conditions: a) was planned in the port system of the Ministry of transportation announced as stipulated in paragraph 2 article 4 of the Decree 158/2005/ND to resolve delays of goods import and export in the international sea port;

b) must have an area of 10 hectares or more;

c) ensuring working conditions for customs as the Headquarters work, where to check the goods, the place of installation of the equipment (electronic scales, the soi ...), exhibits the violation;

d) storing must have fencing with the surrounding area, equipped with the camera system, electronic scales, other equipment for customs clearance of goods quickly. The goods out into the repository, to be managed by computer systems and are connected with the system of supervision of the customs authority.

2. establishment of regional customs locations outside the gate must meet the following conditions: a) is located in the planning of the Ministry of finance about the system of customs locations outside the gate;

b) in having industrial zones, export processing zones, tax-free, other special economic zone or geographical concentration of industrial factories have export activities, regular imports stable;

c) where convenient, consistent with the transportation of goods by container;

d) Has an area of from 1 ha or more;

e) other conditions as specified in point c, d paragraph 1 of this article.

Article 59. Profile established records establish locations inland port customs, customs locations outside the gate (hereafter referred to collectively as the location of customs procedures): 1. The text proposed: 1 original;

2. Documents established by the Ministry of transport of the ICD (ICD unless otherwise has been the Ministry of transportation announced in the planning) or the written approval of the provincial people's Committee, the city where the most recent location make customs procedures: 1 a main;

3. business registration certificate has the industry freight forwarding, import and export and (or) warehouse business: submit 1 copy;

4. economic justification, engineering: submit 1 copy;

5. Regulations: 1 a.

Article 60. Profile processing sequence 1. Send business proposals to establish customs locations to the Customs Bureau of the province, the city where the Customs locations.

2. within fifteen working days from the date of receipt of a valid application, the Bureau of customs implemented: a) check the profile;

b) practical storing survey;

c) reviews to meet the conditions specified in paragraph 2 article 4 of the Decree 158/2005/ND-CP and instructions in article 58 mentioned above; comments, suggestions included sending profile report Of the Bureau of customs.

3. within thirty working days from the date of the report with profile, complete the General Department of customs valuation, report results and the Minister for Finance decided to establish customs locations. The case is not eligible to establish the Ministry of finance have business reply text.

Article 61. Customs management location make customs procedures 1. General Department of customs to check the observance of customs law of business is allowed to establish business locations and make customs procedures. If there is violation, then processed according to the provisions of the law or the Minister of finance to revoke the decision to establish the location of customs procedures.

2. The Minister of finance decides to revoke the decision to establish customs locations in the following cases: a) business for writing the proposal withdrawn;

b six months duration) too since there decided to set up the business but not put into operation without good reason;

c) business has been allowed to operate but do not maintain the conditions prescribed in item 2 article 4 of the Decree 158/2005/ND-CP, the instructions in point c, d paragraph 1 to article 58 of this circular;

d) The venue was established, within six months from the date of this circular effect enforcement, businesses don't fix to meet all the conditions stated in point c above.

3. The expansion, narrow places do customs due to the Director General of Customs Department, the city review, decided on the basis of the recommendations of the business but must meet the conditions established in the location specified in article 58 of this circular.

Section 2. PROCEDURE for ESTABLISHING the LOCATION FACT CHECK GOODS EXPORTED, imported in the INTERIOR of 62 Articles. Conditions of establishment 1. Reality check locations of goods export, import of inland include: a) location check focus, locations in the domestic retail collection;

b) location check export goods at the border gate economic zone;

c) location check the goods at the foot of the works or warehouse of the work, the place of production.

2. The conditions established


a) location check focus, locations in the domestic retail collection, which was established if the following conditions are met: a. 1) for gathering retail locations in internal: registered business enterprise trades, transportation and delivery of goods export and import;

a. 2) in geographical works of export, import, transport, in accordance with the transportation of goods by container; how the Bureau of customs to manage no more than 20 km;

a. 3) The conditions referred to in points c, d paragraph 1 to article 58 of this circular.

b) for location check the export goods at the border gate economic zone: located in gate economic zones.

c) for test places is the foot works or warehouse of the work, the place of production. In which: c. 1) the foot works or warehouse of works is where the equipment, machinery, and materials to build the factory, works.

c. 2) where the producer is a factory, factory of business (applied for export-import has asked specifically about preserving, packaging, hygiene, safety, technology).

The enterprise is responsible for the layout of the media serving the construction, the place of production.

Article 63. The record established the record established on the location fact check goods exported, imported in the hinterland as guidance in article 59 of this circular (minus the text suggested by the provincial people's Committee, the city and the text of the Department of transportation).

Article 64. The order of establishment 1. Within fifteen working days from the date of application of the Customs Bureau, the business, the city made: a) check the profile;

b) practical storing survey;

c) reviews the met the conditions established locations, the report Of the Bureau of customs.

2. within fifteen working days from receipt of the report of the Bureau of customs, the city with the established profile location check, General Director of the Customs Bureau decisions established location check or reply in writing if the business is not eligible according to the rules established.

General Director of the Customs Bureau, the decision to revoke the decision to establish the location test for the case referred to in paragraph 2 Article 61 of this circular.

3. for test places is the foot works or warehouse of the work, the place of production: Director of the Bureau of customs in the province, the city decided to recognize on the basis of the text proposed by the business.

Category 3. ESTABLISHED PROCEDURE, MOVE, open, NARROW BONDED Article 65. Bonded warehouse established procedure 1. Conditions established bonded made according to the provisions in paragraph 3 Article 22 the Decree 158/2005/ND-CP area bonded to from 1000 m2 (private store of gold, silver, precious stones; professional inventory stored goods are preserved by the cold, cold winter mode, an area of 1000 m2 can be smaller). Before putting into operation, warehouse, bonded to a computer system and surveillance camera systems networked repositories with the Bureau of customs bonded warehouse manager to manage the goods export/import repositories.

2. enterprises meet the conditions and requirements established in the aforesaid bonded, needs to establish bonded then making submit customs Bureau of the province, the city where the business is expected to establish bonded to be reviewed. The records include: a) petition to establish bonded warehouses (form issued by the General Department of customs);

b) business registration certificate, including the warehousing business functions: copy;

c) schematic design, warehouse areas clear lines separating to the outside, the location of the warehouse, transit systems, fire prevention systems, explosion protection, Office, warehouse, and customs work (when the Customs needs);

d) legal documents on the right to use the repository, Miami.

3. within fifteen days of receipt of a valid application of the Customs Bureau, the business, the city conducted: a) check the profile;

b) practical storing survey;

c) reports results and recommendations with the General Director of the Bureau of customs.

4. within fifteen days of receiving the report, the proposal of the Bureau of customs in the province, the city and the application for establishment of bonded, General Director of the Customs Bureau decided to set up bonded or have written answer if the business does not qualify the provisions in paragraph 3 Article 22 of Decree 151/2005/ND-CP and the requirement in paragraph 1 Article 65 This circular.

Article 66. Terminate the active bonded General Director of the Customs Bureau decided to terminate the operation bonded in the following cases: 1. The enterprise has the text recommended to stop operating bonded warehouse;

2. One year bonded home three times the administrative violations of customs, dealt with administrative violations by the fine form with fines for each beyond the authority of the Chief sanction customs Bureau under the provisions of the Ordinance on handling administrative violations or prejudice criminal liability;

3. within six months, the business is not put into operation, bonded or do not have the goods sent bonded without good reason;

4. The bonded warehouse has been established, within six months from the date of this circular effect enforcement, Home Depot is not the remedy to meet all the conditions and requirements referred to in paragraph 1 to article 65 of this circular.

Article 67. Procedure to move, expand, narrow bonded 1. Businesses wishing to expand the area of the repository, the beach right at the venue construction of bonded Customs Administration already decided, or wishing to move bonded from the General Department of Customs has been decided to establish to a new location but still lies in a zone allowed established bonded then file send the Customs Bureau cities are bonded, management of records, including: a) the migration application, extend, shrink the bonded warehouse;

b) diagram of storing areas move, extend, shrink the bonded warehouse;

c) legal documents on the right to use the repository, move, expand.

2. the Customs Bureau of the city, after getting enough valid records of business, conduct: a) check the profile;

b) warehousing fact survey;

c) within fifteen days of receipt of a valid application, the Director of the Bureau of customs, the city decided to move, expand, narrow bonded or business reply text for cases not eligible to move, expand, narrow bonded.

3. active conversion case bonded was created to a new location outside of the area has established bonded then businesses have suggested text to stop former bonded and do the procedure established bonded customs Bureau sent new province, the city review the report Of the Bureau of customs to decide to terminate the operation bonded and decided to set up bonded warehouse.

Article 68. Convert server bonded conversion procedure server bonded as follows: 1. Former owner bonded application convert host bonded;

2. New Owners bonded customs bonded home conversion. Convert profile as specified in paragraph 2 to article 65 of this circular, except text specified in point c of Paragraph 2 Article 65 if no change compared with the current inventory status;

3. The Customs Department, the city receiving application for Home Depot's warehouse conversion, reporting, the proposal Of the Bureau of customs decisions, not the actual warehouse back survey, if no change compared with the current inventory status.

Part III CUSTOMS PROCEDURES for EXPORT and import GOODS NOT INTENDED for COMMERCIAL PURPOSES Article 69. Export, import of goods not intended for commercial goods exported, imported non-commercial purposes (hereinafter referred to as the African trade goods) include: 1. the gifts of the individual, organization abroad send personal organizer, Vietnam; of the Organization, individuals in Vietnam sent to organizations and individuals abroad;

2. Goods of diplomatic missions, international organizations in Vietnam and those who work at the Agency, this organization;

3. humanitarian aid goods;

4. temporarily imported goods, temporary export of these individuals are tax free for the Vietnam State;

5. Samples of non-payment;

6. professional tools, temporary work means temporary import export agency, organization, of the exit and entry has a time limit;

7. move the assets of organizations and individuals;

8. the personal baggage of the entry submitted by single transport, goods carried under the entry standard beyond people's tax free.

Article 70. The Customs The Customs for goods imported African exports, trade is one of the following objects: 1. Shippers.

2. How do customs agents if owners sign the contract with the dealer.

3. Who are shippers authorisation in writing.

In the case of authorization, authorized recipient was his name, signed, stamped on the customs declaration.

Article 71. Customs records for imported goods 1. Papers must be filed include: a) the Declaration of export goods, imports of non-trade: 2 originals;

b) single transport (except in the case of goods carried beyond the standard exemption as defined in point 8 Article 69 of this circular): 01bản;

c) the authoritative text specified in paragraph 3 Article 70 this circular: 1 original;

d) declarations confirm the Agency's humanitarian aid authorized for import of humanitarian aid items: 1 a main;

e) decision or notification of paper the police allowed individuals was the Vietnam overseas residents to be allowed to return to the settlement in Vietnam; or passport or passport replacement documents Vietnam Vietnam is also the value of permanent water, stamped to verify the entry of the immigration authority at the gate: 1 a copy with original for collation (circular No. 16/2008/TT-BTC dated 13 February 2008 of the Ministry of Finance shall guide the import temporary, two-wheel motorcycle importers not commercial purpose);

g) text of competent State agencies for permission to transfer the assets of the organization from overseas into Vietnam: 1 copy;


h) import permits (for the case of importing prohibited imports, condition): 01 main;

I) certificate of origin for the goods specified in point e. 6 item 2 article 11 this circular: 1 original;

k) announced or decided or agreed upon presentation, donation of goods: 1 copy;

l) papers, depending on each specific case in accordance with the law must have.

2. Papers must include: a) the paper acknowledged the Organization's goods transport (except in the case of goods carried beyond standard tax free under the provisions of Article 8 paragraph 69 of this circular);

b) contract signed with the customs agents (applicable to the case in paragraph 2 to article 70 of this circular);

c) Shared standards of tax free diplomatic agencies, international organizations, foreign people working at the Agency, held on.

3. Records to identify goods imported for commercial purposes are not subject to the tax is not subject to customs records prescribed in this article.

Article 72. Customs records found exported 1 papers must submit include: a) the Declaration of export goods, imports of non-trade: 2 originals;

b) the authoritative text specified in paragraph 3 Article 70 this circular: 1 original;

c) text allows for the export of humanitarian aid and a declaration confirming the Agency's humanitarian aid authorized for export humanitarian aid: 1 original;

d) text allows overseas residents of competent State agencies (for the case of exporting the property moved by individual, family): 1 certified copy;

e) text of competent State agencies to allow transfer of assets held abroad: 1 certified copy;

g) licence to export the goods (for the case of exporting prohibited, conditional export): 01 main;

h) papers, depending on each specific case in accordance with the law must have.

2. Papers must present: the contract signed with the customs agents (for the case in paragraph 2 to article 70 of this circular).

3. The profile to identify the goods for export are not commercial purposes subject to tax is not subject to customs records prescribed in this article.

Article 73. Customs procedures 1. The Customs Declaration and customs filing. Customs receive, register and check the profile details.

2. Form and level of the reality check of goods export and import trade of Africa follow the principle of test prescribed in customs law and Decree 158/2005/ND-CP, as leaders of the Customs Bureau decisions.

Private goods enjoy under preferential exemption made under the provisions of article 38 of the Decree 158/2005/ND-CP.

3. Taxes, fees and other payable amounts made under the provisions of the current law.

4. African goods through a trade) The signed, stamped "did customs procedures" on the customs declaration by the customs officer at the last stitch made.

b) Separately for the goods exported, imported condition of the signing, the stamp of confirmation "did customs procedures" as leaders of the Branch made.

Customs procedures are completed, the goods were adopted after the work is done.

Part IV.

CUSTOMS PROCEDURES for the TRANSPORT MEANS of EXIT, entry, TRANSIT, MOVED to PORT 1. For cars EXIT and entry, TRANSIT through the BORDER with COMMERCIAL PURPOSES Article 74. Customs procedures for foreign cars when entry (enter) 1. The customs declaration filed and present the following documents: a declaration) means road transport temporary import-re-export (form HQVN/2006/01-PTVT. The MEKONG): filed a include 2 contact;

b) passenger list (for passenger cars): 1 a main;

c) declarations of entry-exit of the driver of the media: to present the originals;

d) license of the authorized agency: present the originals;

e) media registration: present the originals;

g) declarations of imported goods, transit: present the originals.

2. the receiving customs authority, examine records and make customs procedure by the General Department of customs.

Article 75. Customs procedures for foreign cars with chauffeur when exit (back) 1. The customs must, submit and present the following documents: a) the extension of the temporary additional import and other changes compared to declare when temporary importing (if any) on a means of transport by road to temporarily import-re-export;

b) declarations means road transport temporary import-re-export (form HQVN/2006/01-PTVT. The MEKONG) have confirmed the temporary import of the Bureau of customs procedures for temporary gate to enter: submit originals;

c) passenger list (for passenger cars): 1 a main;

d) temporary extension text type (if any): 1 copy, present the originals;

e) export declarations, transit: present the originals;

2. the receiving customs authority, examine records and make customs procedure by the General Department of customs.

Article 76. Customs procedures for the Vietnam automobile when exiting (interim), immigration (re-entering) Customs procedures for the Vietnam automobile when exiting (interim), immigration (re-entering) made under the provisions of article 74, 75 this circular, private declarations to customs declarations using road transport means to temporarily export-import model HQVN/re-2006/02-PTVT. The MEKONG.

Section 2. With RESPECT to MEANS of TRANSPORT SPECIFIED in ARTICLE 46 the DECREE 158/2005/ND-CP of Article 77. Management mechanism rudimentary means of transport 1. Primitive means of transportation is the means of transportation by physical persons or animals (for example: car towing, vehicle, horse, wagon pull, ...).

2. When the exit and entry, transportation vehicle or who controls the media must not permit, not stubs media declarations take the load. The Customs gate monitored by Windows or by the computer system.

Article 78. Customs procedures for the primitive means of transportation when the exit and entry, media owner or the person who controls the media must declare and submit to the Customs the following documents: 1. The Declaration of goods for export and import (if there are export, import);

2. Declarations of who controls the media and transport of passengers (if any).

Category 3. For the TRANSPORTATION of INDIVIDUALS, agencies and ORGANIZATIONS to TEMPORARILY IMPORT EXPORT TEMPORARY export, RE-RE-ENTER a TRADE PURPOSE NOT SPECIFIED in ARTICLE 47 DECREE 151/2005/ND-CP of Article 79. Customs procedures for exit and entry through auto gate border 1. For foreign cars when entry (enter), the customs declaration filed and present the following documents: a declaration) means road transport temporary import-re-export (form HQVN/2006/01-PTVT. The MEKONG): filed a include 2 contact;

b) allows the competent authorities (except temporarily enter circulation in the area of the gate): 1 copy;

c) declarations of entry-exit of the driver of vehicles;

Media registration certificate): present the originals.

2. for foreign cars when exit (appeared), the customs declaration filed and present the following documents: a) the extension of the temporary additional import and other changes compared to declare when temporary importing (if any) on a means of transport by road to temporarily import-re-export;

b) declarations means road transport temporary import-re-export (form HQVN/2006/02-PTVT. The MEKONG) have confirmed the temporary import of the Bureau of customs procedures for temporary gate to enter: submit originals;

c) temporary extension text type (if any): 1 copy, present the originals.

3. For the Vietnam automobile when exiting (interim), immigration (re-sign), customs records similar to the provisions in item 1 and 2 above, private declarations to customs declaration used road transport means to temporarily export-re-type (according to the model HQVN/02/2006-PTVT. The MEKONG).

4. the receiving customs authority, examine records and make customs procedure by the General Department of customs.

Article 80. Customs procedures for other transport vehicles (motorcycles, boats are tied or not air; canoeing) temporary import-re-export; temporary export-re-enter 1. Who controls the media, filed the present application, the following documents: a) the present exit, entry and exit permits or papers are worth the equivalent of competent bodies;

b) declarations trucking vehicles temporarily enter the export temporary export-re-re-enter: submit 1 a;

c) declarations, the entry of the driver of vehicles: present the originals.

2. the receiving customs authority, examine records and make customs procedure by the General Department of customs.

Article 81. Separate regulations for the transportation of individuals, held in border areas frequently border areas 1. The facilities include: a) load of foreign cars on Vietnam gate area not more than two days to delivery of imported goods or export goods received then returned to the water;

b) Vietnam's download cars go through the borders no more than two days to export or import goods then back to Vietnam;

c) means of transport of individuals, agencies and organizations in the area of border crossing often border areas due to the demands of daily living.

2. Media types are only a temporary import export temporary export-re-re-enter through the same gate.

3. The type of this media is not licensed, not testimony by a means of transport, customs management, tracking gate by Windows or by the computer system.

Item 4. For the VIETNAMESE SHIPS and FOREIGN SHIPS ENTRY, EXIT, TRANSIT, transfer to PORT Article 82. The Customs captain or the legal representative of the person (hereinafter referred to as the captain) is responsible for opening and making customs procedures for entry, exit, transit, transfer ports.

Article 83. Location of customs procedures


Customs procedures for ships and foreign ships Vietnam exit and entry, transit made at Headquarters or representative office of Maritime Ports, except in the cases specified in point b of paragraph 2 article 27 of Decree 71/2006/ND-CP dated 25 July, 2006 by the Government on the management of the port and the maritime streams.

Article 84. The term customs procedures The Customs Declaration and submission to customs within the following: 1. The slowest two hours for vessel entry, since the ship has docked safely at on location as directed by the Director of Maritime Ports.

2. At the latest two hours before the ship left port for the ship. Private ship and boat routes, the slowest time is immediately before the time of the preparation of ships left port.

3. where there is reason then the above time limit may change, but the captain must notify in writing to the Bureau of customs of the port known for at least thirty minutes.

Article 85. Customs 1. Affidavit of imported goods (cargo declaration) must be complete, specific, clear description of the goods (description of goods); not recorded such as: Department stores, Office equipment, electronics, electric appliances, children's toys ... General notes item they must publicly and filed a supplementary details (attached list) of the item.

2. for the luggage of the crew: a) the baggage of all unions on the affidavit of baggage crews;

b) for goods of crewing each boat park opened on the Declaration of import, export Africa trade.

3. for the baggage exceeding the norm, of the passengers exit and entry made under the provisions of Decree No. 68/2002/ND-CP dated July 7, 2002 of government regulations about the norms of the exit and entry and importing gifts are tax free; and decision No. 29/2006/QD-BTC dated 8 May 2006 of the Ministry of Finance issued regulations on templates, manuals, periodicals, publishing and management declarations of entry/exit.

Article 86. Customs records 1. For the ship, the captain entry submission for the Bureau of customs of the port, including: a) General statements: 1 a main;

b) affidavit of goods: 1 original;

c) A dangerous goods declaration (if any): 01 main;

d) affidavit of reserve ship: 01 main;

e) list of crew: 1 original;

g) passenger list (if available): 1 copy;

h) affidavit of goods, baggage crews: 01 a.

I) affidavit of cargo transfer ports, transit, transit (if available): 01.

2. for foreign vessels, if no content changes compared to the content was declared when the ship's entry, the captain is not filed the papers referred to in paragraph 1 of this article, except for a General Declaration, affidavit and/or a list of passengers (if any passenger); If the content changes compared to the content was declared when the train entry then filed the papers referred to in paragraph 1 of this article, except move the port cargo affidavit, transit, transit; In addition to present the following papers: a) invoice ship supply;

b) invoice tax free (order).

3. for the ship exit Vietnam, Captain of the filing for the Bureau of customs of the port, including: a) General statements: 1 a main;

b) affidavit of goods: 1 original;

c) affidavit of reserve ship: 01 main;

d) list of crew: 1 original;

e) affidavit of goods, baggage crews: 1 original;

g) passenger list (if available): 1 copy.

4. With respect to ships in transit a) upon entry, the captain of the filing for the Bureau of customs of the port where the ship's entry as specified in paragraph 1 of this article stated.

Bureau of customs of the port where the ship entry sealing profiles (including 1 affidavit of goods and transfer the vessel profile 1), captain to move for the Bureau of customs of the port where the ship exit.

b) upon exit, the captain filed with the Bureau of customs of the port where the ship exit: A general geography (1 original) and customs Bureau records the port where boats jump to entry.

5. for ships in port a) port transfer where the boat: a. 1) Captain filed with the Bureau of customs of the port a General Declaration, affidavit of imported goods shifted, affidavit of goods exported were loaded, a declaration of goods in transit, transfer (if any): each type 1 a.

a. 2) sealing port customs Bureau records the transfer ports, delivered to the captain to submit to the Bureau of customs of the port where the ship came.

b) at the port where the ship arrived, the captain filed affidavit (1 original) and port transfer records were sealed by the Customs Bureau of customs of the port moved to.

Article 87. The repair procedure, adjust the affidavit of goods (cargo declaration) the repair, adjustment of a goods declaration (cargo declaration) adopted after the entry of the ship as defined in paragraph 3 Article 42 of Decree 151/2005/ND-CP was instructed as follows: 1. The repair, adjust the affidavit the goods must originate from the repair , adjust the single transport (B/L), on the basis of the request of the shipper for transport (shipowner the shipowner or agent). Request repair, adjust the single transport lead to the repair, adjustment of a goods declaration generally has the content: fix name of consignee; the name of the row; the amount of cargo; number of seal liners; container number; the destination port of the transport on the name menu.

2. The profile suggested fix, adjust the affidavit imported goods (Customs Agency already paid for) include: a) required repair, tune's single transport abroad;

b) Your confirmation of the shipowner or master to ship from overseas (South Vietnamese translation, English copy each type 01) contents of adjustments;

c) apply to the shipowner the shipowner or agent;

d) affidavit of goods adjustments;

the authoritative text of e) shipowner the shipowner or agent for a person authorized to work with customs to please adjust the content of a declaration of goods;

g) Private single purpose transport, if the consignee name that tune must have text from the consignee's goods on the transport form.

3. Location and time limit for receiving the repair record, adjust the affidavit imported goods a customs Bureau) gate where did immigration responsible for receiving the repair record, adjust the affidavit of imported goods.

b) Only receive repair record, adjust the affidavit of imported goods before the goods receipt procedures for registration of customs declarations. Case of need this page after registration of the Declaration by the General Department of customs decisions.

4. The order of receiving and processing of repair record, adjust the affidavit imported goods a customs Bureau leaders) responsible for assigning public officials perform the work: receiving, checking, repair message content, adjust with a goods declaration by the captain or the legal representative has filed when vehicles enter the scene.

b) public officials receiving the proposed profile comments accepted or not accepted (Please specify why not accepted) contents of adjustments, repair a goods declaration (Form 20 Appendix VI attached to this circular).

c) Moving a profile for the Customs Bureau leaders decided. Bureau leaders decided to accept or not to accept the content of the repair, adjustment of a goods declaration (Please specify why not accepted to inform the shipowner the shipowner or agent) on receiving Votes, sign profile (specify name), stamp Bureau, seal the title.

d) public servants receiving repair record, adjust the affidavit certifying goods, professional stamp up a goods declaration has adjusted, signed, stamped, sealed affidavit has adjusted, copy the profile receiving Votes were led customs Bureau decisions for people working with the customs of the repair , adjust the affidavit for transfer cargo to customs Sub-Department where procedures for imported goods.

Work time on slow for no more than four hours since receiving the repair records, adjusted version of the goods from the shipowner or master of the ship.

Section 5. CUSTOMS PROCEDURES for AIRCRAFT EXIT and entry, TRANSIT, MOVED to PORT Article 88. The responsibility of the port service, aviation, air transport organisation, the driver of the train fly 1. At the latest within twenty-four hours (for non-routine, then slowly for an hour) before the entry and aircraft before aviation authorities complete procedures for exiting passengers and merchandise exports, the port service row does not have a responsibility to give customs the following information : a) the flight number;

b) aircraft nationality;

c) type of aircraft;

d) journey;

e) time to-go of the aircraft;

g) its parking position of the ship;

h) Door on the passenger's;

I) time unloading, stacking up, down to the aircraft.

The port services have no responsibility before the announcement an hour (when exiting aircraft, entry) for customs authority when there are changes in the information, the above figures.

2. Slowly for three hours before entry and aircraft before aviation authorities complete procedures for exiting passengers and merchandise exports, the organization responsible for air transport customs give the following information: a) the export and import of goods , transit, switch port;

b) checked baggage;

c) passenger list;

d) crew list and employees working on board aircraft.

3. Immediately after aviation authorities complete procedures for goods, the export of luggage, passengers and exit right after the entry aircraft parked at the location specified, the aircraft operator or legal representatives filing customs for customs authorities, including : a) General aircraft Declaration: 1 original;

b) A manifest of cargo: 12 originals;

c) A baggage manifest: 1 original;

d) passenger list: 1 a main;

e) list of crew and employees working on board aircraft: 01 a.

Article 89. The responsibility of the customs


Customs authorities have the responsibility to receive and process the information, the data referred to in paragraph 1 and 2 Article 88 of this circular from the port service aviation and air transport organization provides; receiving customs records referred to in paragraph 3 to article 88 of this circular from the aircraft operator or the legal representative filed in order to make customs procedures for ships flying under the provisions of the law.

Article 90. Customs procedures for aircraft exit, enter the international combined scene of domestic shipping, inland transport aircraft combined transport of goods exported, imported 1. Customs procedures for aircraft exit and entry for international combined transport inland as for aircraft transfer port. On flights of goods imported, exported in type would then have to make customs procedures under the rules for that type.

2. where the transport aircraft combined domestic transport of goods for export and import; the carrier must arrange luggage, goods exports, imports at a separate location in the tunnel cavity to ensure the sealed customs.

Item 6. CUSTOMS PROCEDURES for INTERNATIONAL TRANSPORT SHIP of ENTRY, exit by RAIL Article 91. Customs procedures for ships entering the scene 1. At the border transport terminal a) immediately after the entry to the vessel ga frontier transport, ship captains or representatives (hereinafter referred to as the Chief) filed with the Bureau of customs border transport terminal gate the following documents: a. 1) import goods manifest or a manifest of import goods main: 01;

a. 2) single transport: 1 a major third;

a. 3) communication Paper wagon (for freight trains): 01 main;

a. 4) list of passengers and the baggage not carried by passengers (for passenger): 01 main;

a. 5) A cargo manifest excerpt unloaded each inland transport: railway station filed 2 main version (according to the model of the General Department of customs).

b) Bureau of customs border transport terminal gate is responsible for: b. 1) receiving, inspecting the papers filed by the head of the ship;

b. 2) against the reality check about locomotives, numbers, each number of wagons containing goods, checked baggage;

b. 3) check the seal of the Organization for each transport wagons containing goods, checked baggage;

b.4.) sealing the Customs each wagon contains goods or each shipment unloaded inland transport station; the case of the goods can not be sealed as, weight, bulk, then head of the ship is responsible to ensure the status quo of the goods;

b. 5) monitoring during train parked at the station: unloading the goods, down baggage storing to import procedures at the Terminal;

b. 6) set up a delivery of imported goods for Customs Department port transfer gate terminal inland transport: 8 a;

b. 7) professional sealing up the paperwork filed by the head of the ship; sealed records of customs are: a cargo manifest excerpt unloaded inland transport station: 1 original; single transport unloading in inland transport station: 1 original; minutes of delivery: 1 a, delivered to the head of the ship or his agent to submit to the Bureau of customs inland transport terminal gate.

2. In the domestic transport terminal a) just after the train transporting goods inland transport to the station, the head of the train or the legal representative filed with the Bureau of customs inland transport terminal gate: a. 1) the papers intact seal of Bureau of customs border transport terminal gate;

a. 2) communication Paper wagon: primary 01bản;

a. 3) communication Paper goods in transit (if available): 01.

b) Bureau of customs inland transport terminal gate is responsible for: b. 1) receiving, inspecting the papers filed by the head of the ship;

b. 2) against the actual check number and the number of individual wagons containing goods, checked baggage;

b. 3) checking the sealing of transport organization, sealed by customs border transport terminal gate (if available) for each wagon containing goods, checked baggage;

b. 4) monitoring during train parked at the station;

b. 5) stamp and return the papers by the Customs Bureau transport terminal gate border post to.

Article 92. Customs procedures for ship exit 1. In inland transport terminal a) before the ship carrying export goods leave the station inland transport, ship or chief legal representative filed with the Bureau of customs inland transport terminal gate the following documents: a. 1) A correct quote order established: 1 a main;

a. 2) export cargo manifest: 1 original;

a. 3) single transport: 1 a major third;

a. 4) Paper goods transit communication (if there are international transit): 01.

b) Bureau of customs inland transport terminal gate is responsible for: b. 1) receiving, inspecting the papers by the head of the train or the legal representative filed;

b. 2) seal each customs wagons containing goods exported or each batch exported goods; the case of the goods can not be sealed as, weight, bulk, then head of the ship is responsible to ensure the status quo of the goods;

b. 3) Set the minutes delivered goods exported for the Bureau of customs border transport terminal gate: 8 a;

b. 4) professional sealing up the paperwork filed by the head of the ship;

b. 5) to seal the record customs include: minutes of delivery 1 a; export cargo manifest: 1 copy; single transport: 1 original, delivered to the head of the train or the legal representative to submit to the Bureau of customs border transport terminal gate.

2. At the border transport terminal a) when the train carrying the goods exported to the border transport station, head of the Board or the legal representative filed with the Bureau of customs border transport terminal gate: a. 1) the paper was spent on Customs inland transport terminal gate seal;

a. 2) train component declarations, declarations and lists of crew and persons working on board: 1 the originals;

a. 3) Declaration of export goods, including goods in transit, the communication paper wagon (if the ship is carrying goods): 01 main;

a. 4) list of passengers and luggage by persons not votes of passengers (if the passenger ship): 01.

b) the Mission of the Bureau of customs border transport terminal gate: b. 1) receiving, inspecting the papers by the head of the train or the legal representative filed;

b. 2), reality check about locomotives, numbers and each number of wagons containing goods, checked baggage;

b. 3) Organization oversees the stacking of goods, baggage, customs had made up each wagon;

b. 4) sealed wagon once Customs contain checked baggage, goods or cargo; the case of the goods can not be sealed as, weight, bulk, then head of the ship is responsible to ensure the status quo of the goods until the exit;

b. 5) held in the process of monitoring the train parked at the station;

b. 6) professional-stamped onto the paper by the head of the train or the legal representative filed;

b. 7) stamped and returned the papers by Bureau of customs inland transport terminal gate.

Part V TAX, IMPORT TAX and OTHER TAX MANAGEMENT REGULATIONS for the EXPORT and import of items 1. TAX BASE, the TAX CALCULATION METHOD in the export, IMPORT TAX Article 93. Tax base for goods the tax according to the percentage of goods the tax according to the percentage of the tax base, determined as follows: 1. The number of units of each actual item exports, imports recorded in the customs declarations;

2. The value of the tax calculation made under the provisions of customs law, the law on tax administration, export Taxes, import tax of 45/2005/QH11 on 14 June 2005, Decree No. 40/2007/ND-CP dated 16 March 2007 of the Government regulations on the determination of the customs value of exported goods import; Circular 40/2008/TT-BTC on May 21, 2008 by the Ministry of finance instructed the Decree 40/2007/ND-CP.

3. The tax rate a) export tax for goods exported were specified for some items in the export tariff by the Minister of Finance issued.

b) import tax for imported goods are specified for each item, including the tax incentives, preferential tax and tax rate: b. 1) the tariff preferences applicable to imported goods originating from the country, groups of countries or territories make the dark hue of the national treatment in trade relations with Vietnam. List of countries, the Group of countries or territory made up of Hui treated with Vietnam by Ministry of industry and trade announced.

The tax incentives are specified for each item in the preferential import tariff by the Minister of Finance issued.

Taxpayers dehiscent and responsible before the law about the origin of the goods to determine the tax rate preferential import tariffs.

b. 2) special tariff is specified for each item in the decision of the Minister of finance, be guidance in circular No. 45/2007/TT-BTC dated 7 May 2007 of the Ministry of Finance shall guide the implementation of the import tax special.

b. 3) tax rate normally applicable to imported goods originating from the country, groups of countries or territories does not make the dark hue of treated or not implement special tax incentives and import with Vietnam. Regular tax rates are applied for by 150% preferential tax rate of each respective items specified in the import tariff incentives.






The normal tax rate = tariff x 150% of the classification of the goods in order to determine the tax rate referred to in paragraph 3 of this article must adhere to the principle of classification of goods stipulated in Decree No. 6/2003/ND-CP dated 22 January 2003 of the Government regulations on the classification of goods for export import and circular No. 85/2003/TT-BTC dated 29 August 2003 of the Ministry of Finance shall guide the implementation of the classification of the goods.


c) in addition to the taxes according to the instructions in point b.1, b.2 or b. 3 clause, if excessive imports goods into Vietnam, the subsidies, are dumping or discrimination for Vietnam's export goods shall be applied against tax subsidies, anti-dumping tax anti discrimination, tax, tax for protection and are made according to the legal text instructions.       

Article 94. The method of tax calculation for goods the tax according to the rate of 1 percent. The determination of the amount of export tax, import tax to pay for the goods the tax according to the percentages are based on the number of units of each actual item exports, imports recorded in the customs declaration, the value of the tax, the tax rate each item and was done according to the following formula tax amount: export, import tax payable = number of units of each actual item export and import customs declarations recorded in the x value of the tax charged on a unit of goods x tax rate of each item of goods cases is crude oil, natural gas, determining the tax payable is made according to the instructions in circular No. 32/2009/TT-BTC on February 19, 2009 the Ministry of Finance shall guide the implementation of regulations for the Organization, conduct personal search, exploration and exploitation of oil and gas under the oil and gas law.

2. where the quantity of goods export, import of the fact of difference compared to the commercial invoice, due to the nature of the goods, in accordance with the conditions of delivery and payment conditions in the contract for the sale of goods, the amount of export tax, import tax to be paid is determined on the basis of the real worth of payment for export of goods and import tariff of each item.

For example: import business tobacco strands according to the contract, the amount of 1000 tons, the unit cost 100USD/ton hydro ± 2% part,. Commercial invoice record = 1000 tonnes x 100 USD, payment is worth $ 100,000. When the import through customs check through the loss amount is 1020 tons or 980 tons then worth paying tax is $ 100,000.

Article 95. Tax base for goods apply absolute taxes tax base for goods apply absolute taxes determined as follows: 1. The number of units of each actual item exports, imports recorded in the customs declarations are specified in the list of goods apply absolute taxes.

2. the absolute tax rates specified per unit of goods.        

Article 96. The method of tax calculation for goods apply absolute taxes the determination of the amount of export tax, import tax payable for goods apply absolute taxes done according to the following formula: the amount of export tax, import tax payable = number of units of each actual item to export imports recorded in the customs declaration x absolute tax rates specified per unit of goods Article 97. Apply the tax base for some special cases 1. For goods have changed the purpose of use compared to the purpose defined in the object is not subject to tax, tax, tax exemption, the tax base is the value of the tax, the tax rate and the exchange rate at the time of change of the purpose of use. Among them: a) worth of import tax calculation made according to the instructions in circular No. 40/2008/TT-BTC.

b) tax rate in order to calculate input tax irrespective of the goods when the importer was the original new goods used or applied according to the tariff of new goods at the time of change of the purpose of use.

c) base to determine the time of change of use purpose c. 1) case to have the text of the authorized agency for permission to use switch: on the State Agency is authorized in writing to allow the conversion of the purpose of use.

c. 2) case not have the text of the authorized agency for permission to convert the purpose of use: The Customs present the voucher, such written notice with the customs of the time expected to convert the purpose of use, a tax declaration with the customs agency within 10 days from the date of conversion of the purpose of use as instructed in Article 10 paragraph 3 of this circular, the vouchers/other documents demonstrating the time change to use as a base to determine when there is a change of the purpose of use.

c. 3) case not have the text of the authorized agency for permission to use switch but the customs do not have sufficient documentation to determine the time of change of the purpose of use as a tax base is on customs declarations registered before. The case of the goods for export and import converts the purpose of use is the same type of goods, in the many different customs declarations but the customs do not have sufficient documentation to prove the time change of the purpose of use and the customs authority does not have enough facilities to determine this point shall execute the instructions in point c. 2.2 account 6 Article 23 of this circular.

2. for goods production, recycling, machining, assembling at the tax-free use of raw materials, components and accessories imported from foreign countries mentioned in Article 17, paragraph 100 of this circular, the tax base is determined as follows: a) individual organization case imported into the hinterland have registered with customs on imported goods categories used as raw materials, components, semi-finished products imported into and domestic norms of raw materials, components, semi-finished products used for the production of imported goods before entering into the Interior of Vietnam shall determine the import duty to be paid based on the amount, the tax rates and tax rates of raw materials products, components, imported from abroad constitutes in the goods. Specifically: a. 1) the amount of imported goods made pursuant to tax calculation is the number of actual components, raw material imported from abroad constitutes in the goods produced at the tax-free import of today into the domestic market.

a. 2) import tax is calculated according to the import tax rates of each type of raw material, components and accessories as specified in tariffs applicable preferential import tariffs at the time of import declarations registered in tax-free zones. The case meet the conditions in the circular apply special tax because the Ministry of Finance issued shall apply a special tax under the provisions of special preferential import tariffs in force at the time of import declarations registered in tax-free zones and markets.

a. 3) tax value is determined by the value of raw materials, component parts imported from abroad constitutes in commodities according to the instructions of circular 40/2008/TT-BTC.

b) case does not determine the number of import tax as defined in point a of this Paragraph, the import tax is calculated according to the tax rates and tax price of manufacturing goods, processing, recycling, assemble imported into Vietnam's interior at the time of registration of customs declarations.

Section 2. The TIME of TAX CALCULATION, TAX RATES Article 98. The time of tax calculation, tax rates for export goods, imported 1. Time of export tax, import tax is on the register of customs declarations. The export tax, import tax is calculated according to the tax rate, the value of tax and tax rate at the time of tax calculation.

2. in case of taxpayers declare before the registration of customs declarations, the tax rates are applied according to the exchange rate at the date the taxpayer has declared, but not more than three days ago on the adjacent registration of customs declarations.

3. in case of taxpayers declare the electronic tax time follow regulations on electronic customs procedures.

Article 99. Tax time for the cargo export and import customs declarations registration once the goods export and import customs declarations registered to export, import, the export tax several times, import tax is calculated according to the tax rate, the tax value and the tax rates according to the date of export cargo imports on the basis of the quantity of each item of fact export, import.

Category 3. The CASE of the TAX EXEMPTION, TAX EXEMPTION PROCEDURE Article 100. The case of duty-free goods exports, imports are duty-free export, import tax according to the provisions of article 16 of Decree 149/2005/ND-CP and the specific implementation instructions are as follows: 1. temporarily imported goods, re-export or temporary export, re-enter to attend fairs, exhibitions, product launches; machinery, equipment, tools for temporary import, re-export career or temporary export, re-enter to service jobs such as conferences, workshops, scientific research, sports competition, cultural performances, performing arts, clinical ... within the time limit must not exceed ninety days (except machinery and equipment temporarily imported Re-export subject to reimbursement consideration instructions in paragraph 3 Article 112 of this circular). Expiry of fairs, exhibitions, product launches or end of work in accordance with the law, the goods must import about Vietnam for goods temporarily exported and are exported abroad for goods temporarily imported.

2. The goods are the property of the Organization's move, Vietnam or foreign individuals bring into Vietnam or carried out in the prescribed level, include: a) the goods are the property of the Organization, the individual alien when allowed to reside, work in Vietnam under the invitation of competent State agencies or moved abroad when the expiry of residence, work in Vietnam.

b) goods are the property of the Organization, individuals are allowed to give Vietnam abroad for business and work, when the expiry review Vietnam import tax exemption for those assets has taken abroad.


c) merchandise is the property of family migration, individuals who are settled in Vietnam allowed foreign about Vietnam settled or brought abroad when allowed to settled abroad; the cargo is moving assets of foreigners brought into Vietnam when allowed to settled in Vietnam or carried out abroad when allowed to settled abroad;

Private cars, motorcycles are used by families, individuals bring into Vietnam when allowed to settled in Vietnam only to be imported duty free each Friday to every household.

The identification of the goods is property move made under clause 5 article 5 Export Taxes, import taxes.

3. Goods exports, imports, foreign individuals are entitled to preferential rights, diplomatic immunity in Vietnam follow the provisions in the Ordinance on the privileges, immunities for diplomatic missions, consular and representative bodies of international organizations and documents detailing and guiding the implementation of this Ordinance.

4. export and import goods to be exempt from tax according to the provisions in clause 4 Article 16 of Decree 149/2005/ND-CP of outsourcing contracts signed.

a) tax-exempt goods under contract: a. 1) imported raw materials, exports to offshoring;

a. 2) supplies import export, participating in the production process, processing (paper, chalk, paint pens, marker pens, ink, paint and clothes pin in the brush, glue, mesh, printing frame scans the eraser, oil polishing ...) in case the construction business is consumption and rates of attrition;

a. 3) goods imported, export the model serves for machining.                        a. 4) machinery, equipment, import or export to direct service work was agreed upon in the contract. Expiry of contract implementation tools to re export or re-login. If not re-export or re-entering to the prescribed tax declaration. Case to do gifts, gift, the handling of imported taxes according to the instructions in paragraph 4 to article 104 of this circular.

a. 5) machining product export charged (if export tax);

a. 6) finished products imported to attached products machining or with the processing products and export goods abroad; components, spare parts imported for warranty for product export tax exemption processing as materials imported to be processed if meets the conditions:-be made in contract work or contract machining accessories;

-In a output of raw materials imported to the purpose of processing must have norms of this finished product;

-Be managed as raw materials, imported materials to machining.

b) export goods abroad to work for the Vietnam export tax exemption, when imported back to Vietnam, then have to pay tax for the import of products after processing (excluding tax for the value of the materials, the materials were taken away by contract machining machining signed; import tax calculated according to the following product processing and export; the origin of the product determined by the rules of origin of the Ministry of industry and trade).

c) equipment, machinery, raw materials, materials, manufacturing products due to foreign payments instead of public money when machining imported must submit the prescribed import tariffs.

d) quota Business Director admitted machining machining responsible norms of use, consumption and shrinkage rate (below referred to as the consumption) with respect to goods imported under contract on the correct use of machining machining purposes. Violations will be dealt with according to the provisions of the law.

The construction level of registration, follow the instructions in circular No. 116/2008/TT-BTC.

Scrap, scrap is in use, the level of consumption and the rate of attrition of the kind of work that meets the stipulated in article 31 of Decree No. 12/2006/ND-CP dated 23/1/2006, the Government agreed in the contract of work and registration with the Customs according to the instructions in circular No. 116/2008/TT-BTC are processed on the same import tariffs as scrap, scrap the import of raw materials, type of materials for the production of export instructions at point c. 3 clause 5 Article 112 of this circular.

5. export and import of goods in the duty free baggage allowance of the exit and entry a) for exit: except for the articles in the list of goods banned for export or export condition, other items is the baggage of people exiting the unlimited quota.

b) for the entry b. 1) duty free limit is made according to the provisions of Decree No. 68/2002/ND-CP dated 1 July 2002 of the Government regulations on the norm the baggage of the exit and entry and importing gifts are tax free.

b. 2) where imported goods exceeded the tax exemption criteria, the objects have the imported goods must pay tax for the pass. If the total amount payable for the pass under fifty thousand copper are tax free. The entry tax to items selected in the case of baggage carried many articles.

6. purchase and sale of goods, exchange of border residents are free of tax, import tax in the norm, if in excess of the quota, they must pay taxes for the most part beyond the norm.

Regulations on border residents and the tax exemption limit for goods purchase, sale, exchange of border residents to comply with the provisions of decision No. 251/2006/QD-TTg.

7. Goods imported to create the fixed asset of encouraged investment projects stipulated in category A or B of annex I or annex II attached 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 investment project, by official development assistance (ODA) be imported duty free, including: a) the equipment, machines;

b) means of transport in technology by the Ministry of science and technology; transport workers including cars from 24 seats and the media cards;

c) components, details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble the sync or sync with use of equipment, machines, means of transport mentioned in point a and point b of this Paragraph;

d) raw materials, materials used to make equipment, machines located in the technology or to manufacture components, details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble or use Sync to synchronize with devices, machinery referred to in point a of this Paragraph;

e) construction materials in the country have not produced.

Directory of construction materials in the country has produced is to make the base make the tax exemption stated at this Point follow the regulations of the Ministry of planning and investment.

8. Plant breeding, pets are allowed to implement investment projects in the fields of agriculture, forestry, fishery.

The list of cultivars, pets are allowed to import to make the tax exemption referred to in this paragraph follow the regulations of the Ministry of agriculture and rural development.

9. import goods of enterprises invested by construction contract-business-transfer (abbreviated as BOT) and subcontractors to implement investment projects under construction contract-business-transfer (BOT), build-transfer-business (abbreviated as BTO) the contract to build-transfer (BT's English abbreviation); include: a) equipment and machinery imported to create fixed assets (equipment, machinery, spare parts used for the survey, design, construction, construction);

b) transport media lies in the technology to create fixed property the Ministry of science and technology; transport workers including cars from 24 seats and hydraulic means;

c) components, details, disconnected parts, extra sample contrivance, accessory comes to assemble the sync or sync with use of equipment, machines, means of transport, means of transport of workers referred to in points a and b of this Paragraph, including the use case for the alternative warranty, maintenance in the operating process works;

d) imported materials and means to implement the project, including raw materials to production, operation works.

10. The import tax exemption for imported goods referred to in paragraph 7, 8 and 9 of this Article apply to both case expansion project, alternative technology innovation.

11. the first duty free goods are imported equipment according to the provisions in annex III attached to Decree No. 149/2005/ND-CP to create fixed assets of encouraged investment projects, investment projects by official development assistance (ODA) to invest about hotels , Office, apartment for rent, House, commercial centre, technical services, supermarkets, golf courses, resorts, sports areas, recreation areas, the basis of examination and treatment, training, cultural, financial, banking, insurance, audit, consulting services.

12. Goods imported to serve the oil and gas activities, including: a) the equipment, machines; means of transportation necessary for oil and gas activities are the Ministry of science and technology; transport to shuttle workers including cars from 24 seats and hydraulic means; including component parts, details, accessories, jigs, moulds, replacement, accessories come to assemble in sync or sync with use of equipment, machines, means of transport, means of transport to shuttle workers mentioned above;

b) materials needed for oil and gas activities in the country have not produced;

The list of materials needed for oil and gas activities in the country has produced is to make the base make the tax exemption stated at this Point follow the regulations of the Ministry of planning and investment;

c) medical equipment and emergency drugs used on the drilling rig and floating buildings are the Ministry of Health confirmed;

d) office equipment service for oil and gas activities;


e) goods temporarily imported, the other appeared to serve the oil and gas activities.

The case of the goods referred to in this clause due to subcontractors and other private organizations importing including the importing directly, delegating, tenders, go rent and rent back ... to provide for the Organization, conduct personal search, exploration and exploitation of oil and gas through the petroleum service contract or a contract of goods shall also be exempt from import tax.

13. the base ship's goods are duty-free exports for ship export products and import tax exemption for: a) machinery, equipment to create fixed assets;

b) means of transport is located in technology by the Ministry of science and technology confirmed to create fixed assets;

c) raw materials, materials, semi-finished products for shipbuilding in the country have not produced.

The list of raw materials, materials, semi-finished products for shipbuilding in the country has produced is to make the base make the tax exemption stated at this Point follow the regulations of the Ministry of planning and investment.

14. Exemption from import duty for imported materials and means of service directly to the production of software products that are not produced in the country.

The list of raw materials, materials directly to the production of software products which are produced in the country have to do base made the tax referred to in this paragraph follow the regulations of the Ministry of planning and investment.

15. No imported taxes for the imported goods for use directly in the work of scientific research and technological development, including: machinery, equipment, spare parts, supplies and transportation in the country have not produced, domestic technology not yet created; documents, books, newspapers, scientific journals and electronic information resources about science and technology.

List of machinery, equipment, spare parts, supplies, transport means, the technology used directly in the work of scientific research and technological development in the country has produced is to make the base make the tax exemption referred to in this paragraph follow the regulations of the Ministry of planning and investment.

16. Free imported tax within a period of five years from the date of start of production for the case prescribed in clause 15, 16 article 16 of Decree 149/2005/ND-CP. The goods are duty free under the provisions of this paragraph include: a) of raw materials, supplies, components imported for the production of the project in the category of special areas to encourage investment defined in list A of annex I or in the local directory has the social-economic conditions particularly difficult provisions in annex II attached to Decree No. 106/2006/ND-CP and have specific instructions in circular No. 01/2007/TT-BTM on 2 February 2007, the Department of Commerce's classified details of production materials , materials, components and accessories are imported duty-free under the provisions of clause 15 article 16 of Decree 149/2005/ND-CP on December 8, 2005 detailing the Government's enforcement of export tax, import tax;

b) raw materials, supplies, components imported for the production of projects in the fields of manufacturing, spare parts, mechanical, electrical, electronics and have specific instructions in circular No. 01/2007/TT-BTM;

c) raw materials, materials, semi-finished products not yet manufactured imports to production of projects in the field of portfolio investment is encouraged as defined in list B of annex I attached to Decree No. 106/2006/ND-CP;

d) domestic products not yet manufactured, imported to serve the production of projects in the field of portfolio investment promotion provisions in list A of annex I or in the local directory has the social-economic conditions particularly difficult provisions in annex II attached to Decree No. 106/2006/ND-CP.

 The determination of the start of production to make tax free import facility within five years according to the instructions in this clause on the real business is conducted and production activities are confirmed by the Management Board of industrial zones, export processing zones, hi-tech zone, economic zones ... where businesses are operating or are endorsed by local industrial and commercial Department projects in the case of non-business activities in the above areas.

17. production of goods, processing, recycling, assembled in the tax-free zone does not use raw materials, component parts imported from overseas while imports into the domestic market are exempt from import tax. The case of the use of raw materials, component parts imported from overseas, when imports into the domestic market to pay the import tax, and base the calculation of import tax follow the instructions in paragraph 2 Article 97 of this circular.

18. Machinery, equipment, means of transport by foreign contractors imported into Vietnam under temporary import methods, appeared to serve the construction, the project using the source of official development assistance (ODA), are exempt from import duty and export tax when it appeared. The end of the construction period, the project; foreign contractors have to re-export the goods mentioned above. If not re-export that liquidation, assignment in Vietnam must obtain the permission of the competent State Agency and must import tax declaration according to regulation.

Particularly for cars below 24 seats and cars have designed freight, cargo medium equivalent cars below 24 seats do not apply temporary import, re-export form. Foreign contractors wishing to import into Vietnam to use to pay the import tax under the regulations. When completed the construction of the foreign bidders have to re-export of imported vehicles overseas and be refunded the import tax was filed. The level of reimbursement to be made according to the instructions in paragraph 3 Article 112 of this circular.

19. The goods are raw materials, materials and products in the country have not produced, imported to serve the production of projects of investment in the economic zone gate are tax-exempt under the provisions of decision No. 33/2009/QD-TTg dated 2 March 2009 of the Prime issue financial policy with respect to the economic area and the writing guidelines.

20. Tax free in special cases prescribed in paragraph 20 article 16 of Decree 149/2005/ND-CP.

21. A number of other instructions a) export and import of goods subject to tax free guide from account to account 18 7 this if it meets conditions of remission from 2 account over, taxpayers were selected to apply the tax exemption provisions in clause has the highest tax rate.

b) total value of the imported goods to make fixed properties of the cases referred to in this Article shall not exceed the portion of capital used to shop machinery, generators of fixed assets for the business.

The case is subject to import duty free to create fixed assets referred to in this Article but not to import goods from overseas which are authorized to receive the goods were exempt from import tax of other business assignment in Vietnam, the enterprise received tax free imports at the same time access does not collect the import tax for enterprises are allowed to transfer goods, provided that the transfer price recorded on the purchase contract does not include import tax.

c) the goods are raw materials, supplies, components, details, disconnected parts, extra sample contrivance, accessory comes to assemble the sync or sync with use of equipment, machines ... subject to the tax exemption referred to in points c, d paragraph 7, point c paragraph 3 and art. 12 this tax exemption only for the amount of enough to install , connect, using the system of machinery, the normal operation of equipment. For the amount of the excess imports must submit sufficient import tax under the regulations.

Self declaration enterprise, responsible for the Declaration and are responsible to provide a demonstration or installation diagrams, this commodity used to prove identity of the raw materials, materials, component parts, details, accessories, jigs, moulds, accessories come to assemble or use Sync to sync with the device machinery ... subject to the tax exemption referred to in points c, d paragraph 7, point c paragraph 3 and art. 12 of this when the Customs requirements.

d) where individual importing organizations mandated or resembled the imported goods (the price offers of goods under a contract of mandate or price winning bid by decision winning bid does not include import tax) to provide for the beneficiaries of preferential duty-free importation under the provisions of clause 7 to 19 account from this shall also be exempt from import duties for goods imports mandated, the winning bid.

e) for project investment incentives has been granted investment licenses, investment incentive certificates before 1/1/2006 has preferential export tax, import tax higher incentive guide in this circular shall be made according to the level of incentives that meets the following conditions :-the investment license, certificate of investment incentive is valid and there is no change in the terms of investment incentives;

-Preferential Rates on the investment license, investment incentive certificates consistent with the rule of law in the time of the investment license, certificate of investment incentives.

In case the investment license, preferential investment certificates stipulated preferential export tax, import tax is lower than the level of incentives in this circular shall be entitled to the preferential rate of this circular for the remaining duration of the project.

The project is licensed before 1/1/2006 was the State Agency has the authority to grant duty free goods category, the customs authority will resolve the tax exemption by category was granted (if the business has not yet imported, the import from scratch or import new parts shall be imported next the rest as prescribed tax incentives in the investment license , investment incentive certificates with the category of goods conditions was review of validity, in accordance with the regulations of the law at the time of licensing, investment incentive certificates).


Cases not yet competent State agencies granting duty-free goods category, the business itself, responsible before the law on the Declaration of honest, accurate directory of goods exported, imported in an exemption in accordance with the provisions of article 101 of this circular. If the incorrect declaration will result in tax and handling in accordance with the law.

The grounds for determining the project investment incentives granted from the date 1/1/2006 to ago on Decree No. 106/2006/ND-CP effective enforcement is annex I or annex II attached to Decree No. 149/2005/ND-CP.

Article 101. Registered list of goods export, import tax exemption 1. Taxpayers must sign the list of goods for export and import tax exemption (form 13 Appendix VI attached to this circular) before doing the procedure of export and import goods for the cases subject to tax under the provisions of article 16 of Decree 149/2005/ND-CP and article 13 of decision No. 33/2009/QD-TTg , includes the following cases: a) the imported goods in order to create the fixed asset of encouraged investment projects stipulated in annex I or annex II attached to Decree No. 106/2006/ND-CP, investment projects by official development assistance (ODA);

b) plant varieties and animal breeds are allowed to implement investment projects in the fields of agriculture, forestry, fisheries;

c) goods imported by BOT business and subcontractors to perform project BOT, BTO, BT;

d) merchandise is first imported equipment in the categories specified in Appendix III attached to Decree No. 149/2005/ND-CP to create fixed assets of encouraged investment projects, investment projects by official development assistance (ODA) to invest about hotels , Office, apartment for rent, House, commercial centre, technical services, supermarkets, golf courses, resorts, sports, entertainment, medical establishments, training, cultural, financial, banking, insurance, audit, consulting services;

e) goods imported to serve the oil and gas activities;

g) ship export products and machinery and equipment to create fixed assets; means of transport is located in technology by the Ministry of science and technology confirmed to create fixed assets of shipbuilding facility. Raw materials, materials, semi-finished products imported for ship that in the country yet produced of the shipbuilding facility;

h) raw materials, materials directly to the production of software products that are not produced in the country;

I) goods for use directly in the work of scientific research and technological development;

k) raw materials, supplies, components imported for the production of projects in the field of special category encourages investment defined in list A of annex I or in the local directory has the social-economic conditions particularly difficult provisions in annex II attached to Decree No. 106/2006/ND-CP; or in the fields of manufacturing, spare parts, mechanical, electrical, electronics are exempt from import tax in the period of five years from the date of starting production;

l) of raw materials, materials, semi-finished products not yet manufactured imports to production of projects in the field of portfolio investment is encouraged as defined in list B of annex I; domestic products not yet manufactured imports to production of projects in the field of portfolio investment promotion provisions in list A of annex I or in the local directory has the social-economic conditions particularly difficult provisions in annex II attached to Decree No. 106/2006/ND-CP is exempt from import duties within the year years from the date of starting production.

m) of raw materials, materials and products in the country have not produced to serve the production of projects of investment in the economic zone gate specified in decision No. 33/2009/QD-TTg to register the list of imported goods are exempt from tax under the provisions of this Article.

2. Where registration category: Bureau of customs management to invest in processing customs Bureau of the province, the city where the business investment projects for the Customs Bureau, the city has established customs Bureau of investment management outsourcing.

The case of the Customs Bureau, the city where the business investment projects did not establish customs Bureau of investment management outsourcing then the customs registration of the Customs Bureau's directory of the city, and is not authorized.

3. Registration documents: a) The suggested register listing the goods exempt from import tax, stating the number of the goods, the reason tax exempt form proposal issued herewith (model 14 Appendix VI applied to fixed assets and 15 Annex VI model applies to other cases) January: a main;

b) list of goods export, import tax exemption: 2 original attached 2 tracking votes minus back (according to the model 16 Appendix VI attached to this circular); where: category export goods, duty-free import and tracking votes except backward built once for the entire project, or of each stage of the project, each project's category (if in the investment license of the authorized agency or the technical-economic justification , the scientific and technical documentation of the project. the project can follow each stage or under each of the categories of works);

The case number of the goods or the value of goods exported, imported duty-free items on the list have errors or changes in comparison with the initial registration, the businesses are complementary, but additional goods must match the needs of the project and must meet regulations regarding the total value referred to in point b of Article 21, paragraph 100 of this circular.

c) A demonstration and/or installation diagram, use the export goods, duty-free imports recorded in the category posted sign for goods as raw materials, materials, component parts, details, accessories, jigs, moulds, replacement, accessories come to assemble or use Sync to sync with the device machinery ... subject to the tax exemption referred to in points c, d paragraph 7, point c paragraph 3 and art. 12 Article 100 of this circular in case the Customs requirements: original 2nd submission;

d) license investment or investment preference certificates (including cases extending the project and the domestic investment project scale under fifteen billion Vietnam and not conditional; investment project BOT, BTO, BT): present the originals, filed 01 copy;

e) license, the text extends preferential investment projects, alternative, technology innovation level by the competent authority for extending preferential investment projects, alternative, technology innovation of the cases referred to in Article 10, paragraph 100 of this circular;

g) technical economic justification, the technical design document details ... of the project and extended project (the case of the Customs requirements): present the originals, filed 01 copy;

h) shipbuilding contracts for raw materials, materials, semi-finished products imported for shipbuilding: present the originals, filed 01 copy;

I) project to produce software for the goods imported to produce software: present the originals, filed 01 copy;

k) the subject, scientific research projects and technological development with respect to goods imported for scientific research and technological development was approved by the authority: to produce a major, filed 01 copy;

l) certified by the competent authority granting duty-free goods category for projects granted before 1/1/2006 with regard to the project level before 1/1/2006 but not yet competent authority granted tax exemption: goods catalogue to present original, filed 01 copy;

m) table listing the document registration records tax-exempt category: 01 a.

Cases have arisen in determining areas of investment incentives, investment incentives, first imported equipment to create fixed assets etc., taxpayers have the text suggested the Agency granted investment preference certificates Guide. Proposal writing guide of taxpayers and the text direction of the Agency granted investment preference certificates must be filed with the category of goods imported tax-free registered with customs.

4. Grounds for the customs declaration, customs and registration check the Declaration, registration of the category of goods imported tax-free including: a) papers, documentation in the score from d to l, paragraph 3 of this Article;

b) field of investment incentives, investment incentives provisions in annex I, annex II attached Decree 108/2006/ND-CP on 22/9/2006; the first equipment to make fixed properties defined in annex III and article 16 of Decree 149/2005/ND-CP on the object to be tax free, instructions in article 100 of this circular;

c) The category of the goods by the Agency has the authority to enact, depending on each specific case: c. 1) directory of construction materials in water produced as the basis of identification for goods are construction materials in the country have not produced; certified by the Ministry of science and technology with regard to means of goods transportation in technological lines of imported goods in order to create the fixed assets referred to in point a of this paragraph 1;

c. 2) directory of seed, livestock imported by the Ministry of agriculture and rural development, issued in respect of the goods referred to in point b of paragraph 1 of this article;

c. 3) certified by the Ministry of science and technology with regard to means of goods transportation in technological lines of imported goods in order to create the fixed assets referred to in point c of paragraph 1 of this article;

c. 4) list of group equipment are exempt from import tax was first prescribed in Appendix III attached to Decree No. 149/2005/ND-CP on 8/12/2005 with regard to the case referred to in point d of paragraph 1 of this Article;


c. 5) list of supplies needed for the search operation, exploration and exploitation of oil and gas in water produced as the basis of identification for goods are materials required for search operations, exploration, oil and gas extraction; certified by the Ministry of science and technology with regard to means of transportation necessary for the search operation, exploration and exploitation of oil and gas; certified by the Ministry of health for medical equipment and emergency drugs used on drilling rigs and floating works of the case referred to in point e clause 1 of this article;

c. 6) list of raw materials, materials, semi-finished products used for the ship in the water produced as the basis of identification for goods for shipping; certified by the Ministry of science and technology with regard to means of goods transportation in technological lines of imported goods to make fixed properties of the shipbuilding facility referred to in paragraph 1 of this article the g points;

c. 7) the list of ingredients, supplies served directly for the production of domestic software products were produced for the imported goods referred to in point h paragraph 1 of this article;

c. 8) the list of machinery, equipment, spare parts, supplies, transport means, the technology used directly in the work of scientific research and technological development in the country has produced is to identify goods serve scientific research and technological development referred to in paragraph 1 of this article i point;

c. 9) text of The trade classification guide details the production materials, supplies, components and accessories for production of special projects to encourage investment, social-economic areas particularly hard or producing spare parts, mechanical, electrical, electronic, for imported goods referred to in points k paragraph 1 of this article, m;

c. 10) category of raw materials, materials, semi-finished products which in water produced by the Ministry of planning and investment issued for imported goods referred to in point l, m item 1 of this article.

5. Registration: registration before export and import declarations.

6. Liability of taxpayers: a) identified the need to use and build export goods, duty-free imports as prescribed on the subject of Tax Law tax free export, import tax, the Decree 149/2005/ND-CP, article 13 decision No. 33/2009/QD-TTg, instructions in this circular and the other regulation documents involved;

b) built a demonstration and/or draw a diagram of the installation, use, export, duty free imports referred to in a list of export goods, duty-free import send registration as prescribed by law, the needs of the project, the program when the Customs requirements;

c) responsible to the law on the Declaration exactly, honestly the manifest imports in duty-free categories, a demonstration installation, use imported goods free of tax and the use tax purposes with respect to the right of this goods.

7) Customs Office is responsible for receiving, inspecting and handling profile as follows: a) the case of incomplete records or goods not subject to the tax free text message asking you to edit the category or returned to taxpayers to know (reason);

b) where full profile then customize each case specifically, done checked the documents, documents on file with the contents specified in article 16 of Decree 149/2005/ND-CP, article 13 decision No. 33/2009/QD-TTg dated, guidance in article 100, 101 Things this circular to determine which objects are tax free , consistency and accuracy of registration records listing the goods tax free, make subscribing as, confirmation stamp on a category 2 goods exported, imported duty-free and 2 a vote watched except backwards (1 a, delivered to taxpayers 1 a to present to customs done except backwards when making customs procedures for goods real goods export, import) as required.

Article 102. Records, tax procedure 1. Tax records as customs records under the guidance of this circular.

For the case of taxpayers get stuck due to objective causes and other cases, subject to export duty free imported tax as specified in clause 20 article 16 of Decree 149/2005/ND-CP must have added the text confirmed by the provincial people's Committee, the city or of the , ministerial bodies on objective reasons suggested are tax free export and import tax.

2. tax exemption procedure a) for cases not registered list of goods export, import tax exemption: a. 1) the taxpayer must calculate the amount of tax exemption, for each item, the customs declarations as for cases must pay tax. The customs tax exemption profile base, the amount of the tax exemption proposal, collated with the current rules for tax free for each customs declarations as required.

The case of the customs check, identify goods exports, imports not subject to tax as declared the tax the fixed implementation and sanction the violation (if any) prescribed.

a. 2) where taxpayers get stuck due to objective causes and other cases, subject to export duty free imported tax as specified in clause 20 article 16 of Decree 149/2005/ND-CP:-the taxpayer itself determine the amount of tax exemption and proposal writing (with related records) sent the General Department of customs Finance Ministry report suggested the Prime Government considered tax free.

-General Directorate of customs check the entire file. If the records are incomplete or need clarification of reasons tax proposal, the additional requirement in writing. Once there is sufficient objective base, General Department of customs dispatches draft Finance Ministry report to the Prime Minister.

-The base direction of the Prime Minister, the Ministry of Finance has written notice sent taxpayers and the customs related to implementation.

-Where the customs export formalities, import of goods made for export, duty free imported tax for goods has been the Prime allows tax free or tax enough in the correct direction of the Prime Minister.

b) tax exemption procedures for cases must sign the list of goods for export and import tax exemption b. 1) in addition to Customs following the instructions as point a. 1 clause 2 of this Thing; the customs tax exemption profile base is reconciled with the current regulation to update the number, the value of goods exported, imported into the main track except votes back of taxpayers and to sign as a rule, save 01 copy of the list of goods imported tax-free and the votes except back clearly in numbers , the value of goods exported, imported duty-free export, import duty same profile export, import.

b. 2) of goods export, import of the items on the list, head of the Bureau of customs where the final procedures to confirm the main track except for votes on the back of taxpayers, photocopying 01 send Department of customs registration place list to do following test basis through the use of the goods for export import, tax free.

b. 3) Customs only make tax free for the registered cases of customs declarations after the registration list. The case of registered customs declarations arising before the date of registration, the Customs establishment report on the Finance Ministry to consider settling the case.

Article 103. The report, examining the settlement, export, import, duty free goods use 1. To register for the category of goods export, import tax, in addition to using the goods were exempt from tax as prescribed; periodically six months since registration of the first declaration to export and import goods tax exempt until the end of construction or installation, put into use in goods of categories of goods export, duty free imports were tax-free, taxpayers have a responsibility to report the implementation of export import, use the goods tax free under the category have been registered with the customs authority where registration list to manage, monitor, check the implementation, using the whole duty free goods from the beginning to export or import to the time of the report.

2. where the customs registration of goods duty free catalog is responsible for tracking, check the export, import and use for your purposes for goods duty-free of taxpayers. Incorrect use cases the purpose of the collecting enough taxes, at the same time penalizing as prescribed.

3. the use of settlement goods were tax exempt according to the category of goods export, duty free imports have registered: a) the case of settlement of cases imported goods referred to in point d of paragraph 7, point d, point 12, paragraph 9 paragraph c of paragraph 13, paragraph 14, 16 and 19 Article 100 must make use of settlement with the customs.

b) liability of the taxpayer b. 1) at the latest within forty-five days from the end date for the shipbuilding contract stated in clause 13, ending the production of software for item 14, ending production operations, built for a d clause 7, paragraph 9 d the end of the financial year, in respect of the cases in paragraph 16 and 19 Article 100 of this circular; taxpayers must report to the Customs office where the import directory registration and use of the imported goods were tax free of shipbuilding contracts or of the operation of the software or the financial year according to the following:-the quantities of raw materials, supplies, components and accessories products, imported duty-free;

-Consumption of raw materials, materials, components, semi-finished products imported duty-free;

-The amount of raw material, materials, components, semi-finished products duty free imports used in production;

-The number of products produced;

-The quantities of raw materials, materials, components, semi-finished products imported duty-free have used on other purposes;

-The quantities of raw materials, materials, components, semi-finished products duty free imports also moved on the following year.


b. 2) expiry of contract implementation provides the goods or providing the services contract for cases referred to in Article 12, paragraph 100 of this circular, subcontractors or organization, the other individual has responsibility for settlement with the customs authority where registration listing and notify the organisation individuals conducting the search operation, exploration and exploitation of oil and gas in number, the value of goods to be imported duty free. The number of goods to be imported duty free but not used for the search operation, exploration and exploitation of oil and gas to pay enough taxes to import has been exempted under the regulations.

c) the responsibility of the Customs authorities at the latest within a period of sixty days from the date of the application report by the taxpayers, customs authority where registration category is responsible, in coordination with the local tax Bureau to check the import, use of the goods and the use of raw materials to be imported tax free put into production production of business and tax collectors, sanctions for cases of non-observance of regulations on report and/or improper use of the purpose of the goods were tax free.

Exclusively imported goods subject to a five-year tax exemption, within ten days after finalizing the fifth year (tax free), all of the raw materials, semi-finished products imported in excess of remaining production needs will have to declare sufficient import tax, value specifically, consumption (if any) in accordance with the regulations.

Item 4. The CASE of EXEMPTION of the TAX procedure TAXES Article 104. The case reviews the tax free export and import of goods in the following cases are tax free export, import tax: 1. Goods imported are goods used in direct service to the security, Defense according to specific categories due to Ministry approval was registered with the Ministry of finance and from the beginning of the year (at the latest until the end of March 31 each year's Ministry Home management must register the import plan);

2. Imported goods are goods used directly for scientific studies (except in the case prescribed in clause 14 article 16 of Decree 149/2005/ND-CP) according to specific categories due to The specialized management;

3. the imported goods are goods used in direct service for education and training according to specific categories due to The specialized management;

4. The goods are allowed to export and import do gifts, gifts, samples, including the case and review the specific tax exemption limit: a) for goods exported: a. 1) the goods are allowed to export of individual organizations from Vietnam to provided for organizations individuals in foreign countries;

a. 2) allowed goods export abroad of institutions, individuals, overseas organizations and individuals in Vietnam courtesy, gifts when in work, travel, visiting relatives in Vietnam;

a. 3) goods of individual organizations in Vietnam are allowed to export abroad to participate in fairs, exhibitions, advertising; then use to courtesy, donate to organizations, individuals in foreign countries;

a. 4) for organizations, individuals were sent to state public works, study abroad or overseas travel Vietnam, then in addition to standard personal exit if carrying the goods make gifts to organizations, individuals in foreign countries also are entitled to standard norms consider tax free export of goods gifts , gifts;

a. 5) samples of organizations and individuals in Vietnam sent to organizations and individuals abroad;

Goods as gifts, gifts, samples have value not to exceed thirty million for organizations that are considering tax free export.

Goods as gifts, gifts, samples have value not in excess of a million for individuals or the value of the goods exceeds one million, but the total amount of tax payable under fifty thousand are tax free export (do not export tax exemption procedures).

b) for imported goods: b. 1) of the organizations and individuals from overseas donations, donate to organizations that Vietnam has the the value of the goods does not exceed thirty million shall be tax free;

Organization of Vietnam's State agencies, political organizations, social-political organizations, social organizations, social organizations, people's armed units.

b. 2) of goods, personal presentation, donation from abroad for personal Vietnam with the value of the goods does not exceed a million, or the value of the goods exceeds one million, but the total amount of tax payable under fifty thousand copper are tax free (not doing the procedure of import tax exemption);

The goods send gift record case for individuals but the fact is sent to an institution (confirmation in writing of that organization) and held that the management, using the applicable tax exemption as goods as gifts, gifts of organizations and individuals from overseas organizations for Vietnam.

b. 3) of goods the Organization, individuals from foreign countries are allowed to temporarily imported to Vietnam to attend the fairs, exhibitions or be imported into Vietnam to make samples, advertising but then not re-export that make gifts, gifts, souvenirs for the organizations and individuals, Vietnam : are tax free for goods used as gifts, souvenirs for guests to visit the fair, the exhibition has the value under fifty thousand VND/per item and the total value of the imports used to presentation, donation not exceeding ten million;

b.4) of the Organization, individuals from foreign countries are allowed to import into Vietnam with the aim of making awards in the competitions on sports, culture, art...: consider tax exemption for goods valued at not more than two million, an award (for individuals) and thirty million, an award (for organizations) and the total value of imports used as entertainment bonus not too worth of prizes in kind;

b. 5) for personal entry into Vietnam, in addition to a personal baggage allowance is also tax exempt number of the goods carried are worth no more than a million or the value of the goods exceeds one million, but the total amount of tax payable under fifty thousand Dong to do gifts , memento (do not consider the procedure of import tax exemption);

b. 6) of goods in the other cases referred to in paragraph 1, 3, 4 and 18 Article 100 of this circular to re-export but not re-export that held, foreign individuals used as gifts, gifts to organizations and individuals, Vietnam (if the goods condition must be allowed by the competent State agencies) is worth not exceeding thirty million for the Organization, not to exceed a million for individuals are considering tax free. Cases provided for personal goods valued at no more than a million or the value of the goods exceeds one million, but the total amount of tax payable under fifty thousand Council shall not make import tax exemption procedure;

b. 7) samples of organizations and individuals from overseas sent to organizations and individuals, Vietnam was carried out according to the tax exemption limit is not exceeded thirty million for the Organization; and the duty free limit not exceeded one million for the individuals or the value of the goods exceeds a million, but total tax payable under fifty thousand.

c) goods as gifts, gifts valued in excess of the quota review tax free, tax free to pay the above mentioned for the pass. Except in the following cases shall be tax free for the entire value of the shipment: c. 1) the Unit received gifts, gifts are administrative career, social unions agencies work by funding the budget allocated, if the governing body superior to reception to use tax exemption shall be in each specific case. In this case the unit must keep rising budget section level assets including tax, the value of shipments of gifts, gifts and must manage, use according to the current mode of property management agency from funding the budget allocated;

c. 2) goods as gifts, gifts brought humanitarian, philanthropic, scientific research;

c. 3) Vietnam People settled abroad send medicines to relatives in Vietnam is the family with revolutionary martyrs, the wounded, an elderly, helpless not certified by local authorities.

5. Goods imported for sale in duty free shop as defined by the Prime Minister and the Finance Ministry's own instructions.

 The case if the goods promotion, trial goods are the free offer for foreign duty free shop for sale comes with the goods sold in the duty free shop goods promotion, goods aforesaid trial not tax imports. Promotional goods and the goods are subject to trial the supervision and management of customs such as imported goods to sell at the store sales tax free.

6. The goods duty-free under international treaties to which Vietnam is a member.

Article 105. Review tax records tax-exempt review records include: 1. customs records according to the instructions in this circular: submit 1 copy;

2. other documents, depending on each specific case: a) The text of the review requirements of the Organization's tax exemption, personal use goods exported, imported (except for the case in point b of this Clause); in so stating, the value of goods, the amount of the tax, the tax exemption reason, customs declarations; the case has many types of goods, in many different customs declarations must list the goods, the customs tax exemption declarations; the correct Declaration commitments, provide the right profile and using the correct tax filing purposes 01.


b) dispatch the request considering the tax-free Department of Defense, the Ministry of public security or the unit is the Ministry of defence, the Ministry of public security, decentralization and specific categories of quantity, type of goods imported by the Ministry of defence, the Ministry of public security's approval, was agreed with the Ministry of finance from first year (at the latest until the end of March 31 of every year the Ministry of defence The Ministry of public security must register the import plan in years with the Ministry of Finance) accompanied the vote track except backward with respect to imported goods used in direct service to the security, Defense: dispatch filed 12 originals, slip the track except back original 2nd submission.

c) contract-mandated import (for the case of mandated import) or winning bid notice paper attached to the contract provided the goods (for the case of imported through tender), which stated the price does not include import tax: submit 1 copy.

d) decided to approve scientific research projects and the list of goods needed to make the subject due to The specialized management levels for imported goods used directly for scientific research: 1 the original approval decisions, 2 a copy of the list of goods needed to make the subject accompanied the originals to collate (case import multiple times then must include tracking votes except backwards).

e) decided to approve the investment project the equipment and navigation equipment in the project need to import due to The specialized management levels for imported goods used directly for education, training: 2 a (imported case many times to accompany the track votes except backwards).

g) international treaties to which Vietnam is a member with respect to the case suggest considering tax free under international treaties: submit 1 copy.

h) for goods as gifts, gifts, samples: h. 1) notice or decision or agreement to courtesy, donated goods; notice or agreement to submit samples: submit 1 copy;

h. 2) confirmation of people's Social Committee, for the ward case is the family relatives of the revolution, wounded soldiers, an elderly not receiving gifts refuge is medicines from Vietnam who settled abroad: submit 1 original;

h. 3) authoritative Paper customs procedures of the Organization, presentation, donation or personal goods receipt template for case goods are gifts, gifts or samples by authorized Customs procedures: submit 1 copy;

h. 4) text of competent State agencies about not allowing re-export of goods temporarily imported appeared to make gifts, gifts to organizations and individuals, Vietnam (for those cases must have a permit); invoice or voucher number of output goods presentation, donation; a delivery of goods between the object and the object receiving the donation presentation, presentation, donation for the goods as gifts, gifts from the duty-free import under temporary import-re-export form: submit 1 copy;

h. 5) validation of the superior governing body of work allows the reception to use the goods exempt from tax for goods and gifts, gifts for administrative career, mass operation by State funding allocated value exceeds the tax exemption limit.

I) certificate of qualified business tax free shop for imported goods to be sold in the duty free shop: submit 1 copy.

k) other documents relevant to the determination of the amount of tax exemption are: submit 1 copy.

l) lists bibliography records suggest considering tax free.

Article 106. Procedures, tax review process 1. Submit and receive a tax exemption profile) taxpayers identified the amount of the tax exemption was for the cases subject to tax exemption; apply to the customs authority where the exemption tax. The case of the review authority is the Ministry of Finance tax exemption, the taxpayer determines the amount of tax assessed and the filing of tax exemption for the proposal Of the Bureau of customs.

b) case profile review tax be filed directly at the customs, the customs officials stamped and receiving records, record the time of receipt, noting the number of documents in the record.

c) case review records tax-exempt is filed by mail, the customs officials stamped receipt record and log the message text of the customs.

d) case review records tax-exempt are filed by electronic transactions, then the reception, check, accepted the review profile tax free because customs made through the system of electronic data processing.

2. the customs authority has the responsibility to review records tax-exempt due to taxpayers and processed as follows: a) If the records are incomplete, then notify the taxpayer within three working days from the date of receiving the complete profile to the profile;

b) issued the decision to tax exemption under regulations or notices to taxpayers why not subject to tax exemption, tax amount payable within thirty days from the date of receiving records and sanction according to the current rules (if any); case of need reality check to have enough bases to solve it this time limit may be extended to a maximum of sixty days from the date of the application.

3. On the basis of the decision to tax, customs registration customs declaration where the liquidity of the money are tax exempt, clearly on the original customs declaration in the unit and customs declarations by taxpayers save: "the goods are duty-free under decision No. ... day ... month ... year ... of ...".

Article 107. Jurisdiction to review tax exemptions 1. The Ministry of finance conducted tax exemption with respect to the case: a) the goods are gifts, gifts for administrative career, mass social value exceeds the exemption limit;

b) goods as gifts, gifts brought humanitarian charity, scientific research.

2. The General Department of customs tax exemption made for the case: a) imported goods served the purpose of security, defense, scientific research, education and training;

b) export and import goods under international treaties.

3. Bureau of customs tax handling for valuable goods does not exceed a million for individuals or the value of the goods exceeds one million, but the total amount of tax payable under the year ten thousand Council regulation at the point b 2, b 5, b 6 clause 4 Article 104 of this circular.

4. the Bureau of customs, the city directly, consider implementing tax free for the rest of the case.

Section 5. The CASE REVIEWS the TAX REDUCTION, TAX REDUCTION REVIEW PROCEDURE Article 108. The case considering reduced export taxes, import is in the process of monitoring the customs, if damage or loss is the agency authorized inspection organization certified is considering tax reduction corresponding to the rate of loss of the goods.

Tax value of the cases subject to reduced taxation is determined according to the instructions in point 8 c paragraph VIII part II circular 40/2008/TT-BTC.

Article 109. Review tax records 1. Customs records according to the instructions in this circular: submit 1 copy;

2. The text of the review requirements of tax the taxpayer which clearly states the type of goods, the quantity, the value, the amount of the tax, the reason please reduce taxes, customs declarations; the case has many types of goods, in many different customs declarations must list the goods, the Customs Declaration considering tax breaks; the correct Declaration commitments, provide the right tax reduction proposal profile: filed 12 originals;

3. The certificate of inspection of the trader about inspection of cargo loss or actual loss rate of export and import goods: submit 1 original;

4. The contract of insurance: 1 copy;

5. The contract/agreement thereon the Organization's compensation insurance: submit 1 copy;

6. bibliography lists recommended records, consider reducing taxes.

Article 110. The order procedure process tax procedure taxes reduction implemented as sequential procedure tax free.

Article 111. Jurisdiction to review tax breaks the Customs Bureau, the city where registration of customs declarations are competent to consider reducing taxes.

Item 6. The TAX REFUND CASE, the TAX REFUND PROCEDURE Article 112. The case is complete, consider the following cases tax are considering tax refund: 1. Goods imported have filed tariffs but also storage, demurrage at the gate and are under the supervision of the Customs authorities, be re-exported abroad;

2. export and import goods have filed tax, import tax but does not export, import;

3. Goods already paid tax, import tax but the actual export or import less than;

4. Imported goods for delivery, sales to foreign countries through dealers in Vietnam; Goods imported for sale to the means of the foreign carriers on international routes via the port of Vietnam and the Vietnam's media on international routes prescribed by the Government;

5. Imported goods have filed tariffs for manufactured goods exported abroad to be imported tax refund corresponding to the actual product rate of exports, are defined as follows: a) The type of materials, raw materials are imported, including reimbursement: a. 1) raw materials, imported materials (including Assembly components , semi-finished products, packaging) constitute an entity directly export products;

a. 2) Raw materials are directly involved in the production process goods exported but not directly transformed into goods or does not constitute Product entity, such as paper, chalk, paint pens, marker pens, ink, paint and clothes pin in the brush, glue, glue rollers scan, print frame grids, crepe Eraser polishing oil, ...;

a. 3) finished products imported by enterprises to attached to export products (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 and export abroad;

a. 4), spare parts imported to do warranty goods for export products;

a. 5) samples imported to produce goods for export after the completion of the contract has appeared to return to foreign clients.

b) cases are considering tax refund, include:


b. 1) importer of raw materials, materials for the manufacture of goods for export; or held machining rental in the country (including rent in tax-free zones), work abroad, or the case of the link export goods production and receive products for export;

b. 2) importer of raw materials, materials for the manufacture of the goods consumed in the country then find export markets and raw materials put into the production of export goods, the export of products (maximum time limit allowed is two years from the date of registration of the Declaration and import raw materials materials, to date the export declaration registration end products that use raw materials of import declarations to tax refund proposal);

b. 3) businesses to import raw materials, supplies (except for complete products) to perform contract work (not by foreign parties latest outsourcing provides that by getting automatic machining business to make outsourcing contracts signed with foreign customers), when the export of the product will be complete review import tax as for raw materials , materials imported for the production of goods for export;

b. 4) importer of raw materials, materials for the manufacture of the product, then use this product to export goods processing under contract with foreign outsourcing;

b. 5) importer of raw materials, materials, manufacturing products sold to other businesses to directly produce export goods processing, then after the production enterprise, the public goods exported were exporting products abroad; the import of raw materials, business supplies was complete the import duty corresponding to other business section used the production of export products and has fully met the following conditions: b. 5.1) business sales, business purchases made value-added tax under method of deduction; business has registered and granted tax code; the sales invoice for the purchase and sale of goods between the two units;

b. 5.2) payment of goods exported through the Bank as stipulated by the State Bank of Vietnam;

b. 5.3) within a maximum of one year (rounded to three hundred sixty-five days) since the import of raw materials, materials (based on registration of customs declarations imported goods) to the export of the product (based on registration of customs declarations for goods exports).

b. 6) importer of raw materials, materials to manufacture products sold to other businesses to export directly, according to the Ministry, the components are import tax refund corresponding to the product rate (sets) of exports, if meet the conditions referred to in point b of this Clause and the 5 conditions : b. 6.1) products manufactured from raw materials imported by enterprises is one of the details, component parts of the export components;

b. 6.2) Enterprise product to combine with the details, the main components of enterprise product to constitute should the export components.

b. 7) importer of raw materials, materials, manufacturing products sold to other businesses to directly export products abroad. After purchasing the products of business enterprises have exported products abroad, the importer of raw materials, materials to be imported tax refund corresponding to the actual product export amount if satisfies the conditions as referred to in point b of this Paragraph 5;

b. 8) importer of raw materials, materials for the production of the goods sold to foreign traders but delivered the goods to other businesses in Vietnam by foreign traders are importing tax refund if meets the following conditions: b. 8.1) imported goods must be continued to produce export or outsource outsourcing contract with foreign countries;

b. 8.2) exports-import declaration in place must meet the following conditions:-for export business: customs declarations are complete, confirmed, sign, seal of the 4 sides is: exporter, importer, customs export procedures, customs procedures;

-For import business: customs declarations are complete, signed, certified, sealed by 3rd parties is: exporter, importer, customs import procedures; types of declaration upon registration of imports is the type of export production (SXXK) or tools (GC).

b. 9) goods are raw materials, imported to manufacture exported goods outlined from point b to point b. 1.7 was exported abroad but not actually sold to foreign customers, also to in your own warehouse business in foreign countries or send a bonded transshipment ports abroad or overseas.

b. 10) goods are raw materials, imported to manufacture exported goods outlined from point b to point b. 1.7 this clause but not exports abroad that exports into Africa was the customs tariff where the test procedures, monitoring actual determination made further exports abroad or have practical use in tax-free zones are complete the import duty already paid corresponds to the amount of goods actually used in the tax-free or fact has direct exports abroad.

c) level of imported materials and means to review tax refund, no currency import tax is the actual limit used to produce real products for export include the scrap rate, located in consumption obtained during the process of production of goods for export from raw materials imported supplies.

c. 1) registration procedures and norms of raw material, materials imported to produce goods for export and export product registration follow the instructions in article 33 of this circular.

c. 2) for a kind of raw material, materials imported for the production but gained two or more different types of products (for example, to import wheat to produce flour recouped two products are wheat and wheat bran; Import condensate to filter oils obtained product is gasoline and diesel, ...) but only exported one product type product, the business must be responsible for tax declaration (if any) with the Customs for the imported materials and means respectively do not export.

The amount of import duty is determined by the method of allocation according to the following formula: the amount of input tax refundable (corresponding to the actual product export) = exported products worth X amount of import tax of imported raw materials, the total value of the products obtained in that :-the value of the export products are defined as the number of food product exports (x) with the value of the tax calculation for goods for export;

-The total value of the products obtained, is defined as the total value of exports and sales of the product (including scrap metal, scrap recovery and not including value added tax) to domestic consumption.

Import business case a kind of raw material, materials to produce but gained two or more different types of products (for example: importing wheat to produce flour, wheat bran and wheat crust); among the products obtained are kind of used to continue producing goods for export, there kinds are domestic consumption (for example: wheat bran and wheat crust part remaining from this process then was domestic consumption; wheat continue to be used to produce wheat export package items) , then: + when calculating the value of "export products" and "total value of the product obtained must" eliminate extra materials section to buy in the hinterland (for example: wheat export package products in addition to ingredients is wheat flour is also the other components is extra raw materials purchased in the domestic market such as aromatherapy spices, packaging, etc.);

+ To eliminate extra raw materials constitute part of export products, the business built extra materials section norms constitutes in a product exported and registered with the Customs office where the import procedures, responsibility for the accuracy and correctness of the registration limit. The case if there are doubts about this limit, the agency reviews the tax refund can requisition of the specialized administration of the item or coordinated with the local tax authorities (where the level of tax code for business) held check at business to redefine the norms as a basis to review tax refund settlement for business.

c. 3) for the scrap, scrap domestic consumption, shall be treated as follows:-the percentage of scrap, scrap is located in consumption obtained during the process of production of goods for export from raw materials, imported materials are not subject to import tax. The case is also the commercial value, the taxpayer sold, consumed the scrap section, on the market shall also not be subject to import taxes but must declare, filed the other taxes such as value added tax, enterprise income tax in accordance with the regulations;

 -Part of raw materials, materials not within the norms according to the instructions in point c. 1, c. 2 this Account to pay the import tax. The tax declaration made according to the instructions in paragraph 3 article 10 of this circular.

d) where raw materials, imported to produce goods for export, if real products exported within the time limit, the tax does not have to pay tax on the import of raw materials, materials, corresponding to the number of actual export of the goods.

6. Goods temporarily imported for re-export under goods trading method to temporarily import, re-export; the temporary export goods, and imported goods re-entering mandated for the foreign side then back (unless already are tax provisions in Article 100 clause 1 of this circular) are complete review import tax, export tax and do not have to pay tax on the import when re-entering the export tax, when it appeared.


The case of the goods temporarily imported for re-export or temporary export goods to import, if made or imported re-re-export within the tax does not have to pay tax on the import or export taxes corresponding to the number of actual goods have appeared or re-entering password.

7. The goods have been exported but have to import back to Vietnam was considering export tax refund was filed and not filed tariffs.

a) conditions for export tax refund were filed and no import tax: a. 1) the goods be imported back to Vietnam within a maximum of three Pythons sixty-five days from the actual date of export;

 a. 2) goods not yet through the production process, processing, repair or use abroad;

a. 3) imported goods back to Vietnam to make customs procedures in place have the export of goods.

The case of goods exported but have to import back to Vietnam, if the record in an earlier test done later but does not meet the conditions specified in point a. 1, a. 3 this clause then the Customs perform checks before, export tax refund and no currency import tariffs after following the instructions in paragraph 5 Article 127 of this circular.

b) where goods exported goods of enterprises for processing Vietnam foreign side in an already duty-free imports of raw materials are imported back to Vietnam to repair, recycling then exported back to the country outside of the customs management outsourcing contract settlement, originally to continue the track, until the management of recycled goods are exported, the customs declaration clearing imported goods recycling. If the recycled goods not exported, the tax processing as follows: b. 1) If domestic consumption, they must declare such fabrication products tax export and import in place;

b. 2) If the goods are required to be destroyed, be allowed to destroy in Vietnam and had done destroyed under the supervision of the customs authority shall be exempt from tax as scrap, scrap work destroyed.

c) where goods exported goods produced from imported materials; temporary business goods import, re-export (subject to refundable taxes when exporting) are imported back to Vietnam but not recycled, recovered, then treat as follows: c. 1) are not refundable corporate tax (or are not considering not collect taxes if you haven't filed taxes) for the imported raw materials the production of export goods to import or to return the number of rows have appeared but now imports back then;

c. 2) where Customs has refunded or issued decided not to collect taxes for the imported materials produce of export goods to import or to return goods number had appeared but now imports back then taxpayers must pay back the amount of duty or not.

d) where goods exported are imported back to Vietnam in export tax deadlines shall not export tax corresponding to the number of actual import goods back.

8. import goods but have to re-export the return foreign shippers or re-exported to third countries or re-export into tax-free (for use in the tax-free export or outward) are refunded import duty already paid corresponds to the number of the actual re-export goods and not the export tax.

a) conditions for refund of tax already paid on the import and export tax not: a. 1) the goods were exported or re exported into the tax-free within a maximum of three hundred six of fifteen days from the actual date of import;

a. 2) goods not yet through the production process, processing, repair or use in Vietnam;

a. 3) procedure exported goods charged at the Customs Bureau has imported shipment procedures;

a. 4) where the imported goods do not conform with the contract, they must have the paper announcing the results the Agency's commodity inspection, the organization can function, authorized inspection of import and export goods. With regard to the number of the foreign goods sent substitute goods exported amount paid abroad, the business must pay tax on the import declaration under regulation;

a. 5) goods exported in the tax-free zone is where the customs procedures for checking cargo monitoring, determine the fact of use in tax-free or have direct export abroad.

The case of the goods imported but must re-export the return foreign shippers or re-exported to third countries or re-export into tax-free, if the record in an earlier test done later but does not meet the conditions specified in point a. 1, a. 3 this clause then the Customs perform checks before complete, import tax and non-tax revenues of exports after following the instructions in paragraph 5 Article 127 of this circular.

b) where the imported goods are also appeared in the time limit for submission of import tax shall not submit the import duty corresponding to the number of the actual re-export goods.

9. Machinery, equipment, tools, means of transport of the Organization, individuals are permitted to temporarily import, re-export (including borrow back) to implement investment projects, construction, installation works, serve the production, when importing to import tax declaration in accordance , when appeared out of the Vietnam import tax will be refunded.

The amount of input tax refunds are determined on the basis of the value using the rest of the machinery, equipment, tools, means of transport when re-export by the time used and saved in Vietnam (from the date of registration of temporary import declarations to re-export declaration registration date) the actual case, the end use value is not-refundable tax. Specifically the following: a) the case when importing new goods (not used): time used and saved in Vietnam Of the import tax was refunded From 6 months back down 90% of import duty already paid From over 6 months to 1 year 80% of import duty already paid From on 1 year to 2 years 70% of import duty already paid From on 2 years to 3 years 60% of import duty already paid From on 3 years to 5 years 50% of the import tax was remitted From over 5 years to 7 years 50% of import duty already paid From 7 years to 9 years on 30% of the import tax was filed on 9 February to 10 years From 15% of import duty already paid From over 10 years not b) case when importing as type used goods: time used and saved in Vietnam Of the import tax was refunded From 6 months to come down to 60% of the import tax was remitted From over 6 months to 1 year 50% of the import tax was remitted From on 1 year to 2 years 40% of import duty already paid From 2 years to 3 years on the 35% import tax amount already paid From on 3 years to 5 years 30% of import duty already paid From over 5 years not the case of the institutions, personal imports of machinery, equipment, tools, means of transport temporarily imported expiry, to re-export but have appeared which are Ministry of industry and trade (or a competent State Agency) allows for transfer to other subjects in Vietnam continues to manage the use of the When the transfer is not considered as export and import taxes are non-refundable, the object receives or acquires no tariffs. To when appeared out of Vietnam, the initial import tax will be refunded according to the instructions in this paragraph.

10. export goods, imported by organizations, individuals, overseas sending organizations, individuals in Vietnam through the postal service and international courier services and vice versa; provide business services that have been delivered but not paid for the goods, to re-export, re-entering or seized, destroyed under the provisions of the law shall be refunded tax amount already paid as specified in circular No. 01/2004/TTLT-BBCVT-BTC dated 25 May 2004 of the Ministry Telecommunications-Guide to financial responsibility, relationships of coordination in the work of inspection, customs surveillance of mail, parcels, export, import of parcels sent via the postal service and mail delivery services.

11. The organizations and individuals who violate the rules in the field of customs, the goods are in the supervision, management of Customs is exhibits infringement, being the competent State agency decision to confiscate the goods shall be refunded the amount of export tax or import duty already paid.

12. export, import of goods already paid taxes but then be free of tax, a tax refund at the discretion of the competent State authorities shall be entitled to reimbursement.

13. Goods exports, imports are also located in the supervision, management of customs, if the signed customs declarations but when the customs checks for customs discovered the breach forced culled and destroyed, the decision not to export tax , import tax (if any). The sanction for violation of export behavior, import goods not properly regulated, forced destruction following the provisions of the current law. Customs authority where registration of customs declarations for goods exporters, importers must keep records of the goods destroyed, in cooperation with the relevant authorities to supervise the destruction in accordance with the provisions of the current law.

14. in case the object is imported, export tax refund instructions at this amount of tax that would be done under the 50,000 times the tax refund procedure for a complete tax records, the customs authority does not repay the amount of the tax.


Article 113. Complete tax records for imported goods have filed tariffs but also storage, demurrage at the gate and are under the supervision of the Customs authorities, be re-export abroad 1. Dispatch the request considering the tax refund was filed, which stated the type of goods, tax amount, reason requires tax, customs declarations; the case has a variety of goods in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

2. Customs Declaration of goods imported have tax calculation: 1 original;

3. Customs Declaration of export goods were making customs procedures, there is a real validation of export Customs and verification of the export goods in customs import declarations would also storage, demurrage at the gate are subject to the supervision of the customs authority, export January: a main;

4. tax vouchers for cases already filed taxes: 1 copy and original perspective;

5. The table list documents records suggest the tax refund.

Article 114. Complete tax records for goods exporters, importers have filed tax, import tax but not exported, imported 1. The guidance papers in the paragraph 1, 4 and 5 to article 113 of this circular;

2. Customs Declaration of export goods certified by the Customs authorities on the actual goods not exported for cases not export anymore: 1 original;

3. customs declarations imported goods certified by the Customs authorities on the actual goods are not imported for cases not import anymore: 01 a.

Article 115. Profile tax refund for goods already paid tax, import tax but real exports or imports of less than 1. The guidance papers in clause 1, 4 and 5 to article 113 of this circular;

2. Customs Declaration of export commodities has made customs, have the results of customs authority stating the actual quantities exported and have real confirmation of Customs: 1 original;

3 Customs Declaration of goods imported did customs check results of customs authority stating the actual amount imported and certified authentic integration of Customs: 1 original;

4. commercial invoice under the contract for the sale of goods: submit 1 copy;

5. other documents demonstrating actual goods imported or exported is less.

Article 116. Complete tax records for imported goods for delivery, sales to foreign countries through dealers in Vietnam; goods imported for sale to the means of the foreign carriers on international routes via the port of Vietnam and the Vietnam's media on international routes under the provisions of the Government 1. For the General case: a) The guidance papers in the paragraph 1, 4 and 5 to article 113 of this circular;

b) dispatch of the industry allows to import (for items in an import license must be of industry): produce 1 a key to collate;

c) Customs Declaration of goods imported did customs procedures: submit 1 original;

d) sales invoice: 1 copy;

e) Customs Declaration of export goods were making customs procedures, there is a real validation of Customs: 1 original;

g) contract agents, selling goods and contracts, or agreements to provide commodities: submit 1 copy;

h) payment vouchers for goods exported: 1 copy and original perspective; the case of multiple payment once shipment to file more 1st original lists the payment voucher.

2. for imported goods is the drink served on international flights: a) The paperwork instructions at point a, b, c paragraph 1 of this article;

b) delivery up drink Coupons flight certified by international Customs Airport gate: submit 1 copy.

3. for goods imported through the focal business (for example, gasoline, oil, ...), are allowed to sell the ship supply business to sell to foreign ships have filed tariffs, then after the sale to foreign ships, are fully imported tax: a) The guidance papers in paragraph 1 of this article;

b) sales invoices, contracts for ship supply business: submit 1 copy;

c) confirmation of the ship supply business in number, the value of goods purchased by businesses importing did provide for foreign ships included statements from payment of shipping abroad: submit 1 original. Supply business is responsible before the law for his confirmation.

Article 117. Liquidity profile, tax refund for goods imported to manufacture exported goods abroad or export into tax-free fact used in tax-free or exported abroad, have filed tariffs 1. Business case imported materials to manufacture goods for export or domestic outsourcing rental organizations (including rent in tax-free zones), overseas processing; or the case of the link export goods production and receive products to export.

a general profile): a. 1) dispatch request to refund tax, liquidity, no import tax for imported materials and means used to produce exported goods, including specific submission number, the value of imported materials and means used to produce exported goods; the amount of import duty already paid; the number of exported goods; the amount of tax refunded, not currency; the case has many types of goods, in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

a. 2) Customs Declaration of imports of raw materials have made customs procedures: 1 a main;

a. 3) tax documents for cases already filed taxes: 1 copy and original perspective;

a. 4) Customs Declaration of export commodities has made customs, have the real confirmation of the customs; contracts: 1st a main;

a. 5) import contract, contract-mandated export, import export forms, if imported mandated (use a save of the customs authority, the taxpayer is not filed): 1 copy;

a. 6) payment vouchers for goods exported: 1 copy and original perspective; Billing shipment case numerous times, then filed more official lists 01 vouchers for payment through the Bank;

a. 7) contract to link the production of goods for export if the case linking the production of export goods: submit 1 copy;

a. 8) registration Table level (use a save of the customs authority, the taxpayer is not filed) a. 9) lists the product export declarations taken on liquidity (form 17/HSTK-SXXK Appendix VI attached to this circular): 1 a main;

a. 10) Tables report the import-export-exist imported materials (form 18/HSTK-SXXK Appendix VI attached to this circular): 1 a main;

a. 11) tax reporting on raw materials import (form 19/HSTK-SXXK Appendix VI attached to this circular);

a. 12) lists bibliography records suggest the tax refund.

b) records for imported goods to produce goods for export, but does not directly produce that export into tax-free or exported abroad to work then get back to products produced and/or export, then in addition to the documents referred to in point a of this Paragraph must be added following papers : b. 1) Customs Declaration of export goods, raw materials, materials for customs procedures, did have real confirmation of Customs: 1 original;

b. 2) Customs Declaration of goods imports from tax-free zone products or overseas have made Customs: filing 01 main;

b. 3) certificate from the tax of imported machining products for cases already filed taxes and tax refund request: submit 1 copy and original perspective;

b. 4) contract work with business in tax-free or with foreign: submit 1 copy.

2. where the import business of raw materials, materials for the manufacture of the goods consumed in the country then find export markets and raw materials put into the production of export goods, the export of products abroad in time of a maximum of two years from the date of registration of customs declarations, raw material materials, import: liquidity profile, tax refund, tax is not the same as the instructions in paragraph 1 of this article.

3. for raw materials, supplies (except for complete product) imported to perform the contract work is not due to foreign outsourcing puts party provided that automatic processing by the receiving enterprise to perform contract work has signed with foreign parties; the records include: a) dispatch request to refund tax, liquidity, no currency import duty for raw materials imported for export goods processing; including the specific items, the quantity, the value of imported materials; the amount of import duty already paid; the number of exported products; the amount of tax refunded, the amount of import tax proposal not currency; the case has many types of goods, in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

b) Customs Declaration of export goods by processing did customs procedures, there is a real validation of Customs: 1 original;

c) outsourcing contracts signed with foreign customers in which clearly defined category, the amount of raw materials, materials processing by the receiving enterprise provides: 1 copy;

d) sheet instructions at point a. 2, a 3, a 5, the a 6, a 8, a 9, a 10, a 11, a. 12 clause 1 of this Article.

4. the importer of raw materials, materials for the manufacture of the product, then use this product to export goods processing under contract with foreign outsourcing: the profile as in the case referred to in paragraph 1 of this article. Private:


a) product export contract was replaced by outsourcing contracts signed with foreign customers. The contract to buy the products used for contract processing and outsourcing contracts with foreign customers may be expressed in the same contract (1 copy);

b) tables consumption of raw material, materials imported for the production of products for production machining and product consumption of raw material export product manufacturing outsourcing contract signed (using a save of the customs authority, the taxpayer is not filed);

c) declare Table the actual number of products manufactured by enterprises, are used to produce the product machining: 1st original submission.

5. where the import business of raw materials, materials, manufacturing products sold to other businesses to direct the production, processing and export goods were exported products; the records include: a) dispatch request to refund tax, liquidity, no currency import tax, which has a specific explanation about the amount, the value of imported materials used to produce goods for sale to other businesses to directly manufacture, export goods processing; the number of production of the goods sold; the number of exported products; the amount of import duty already paid; the amount of tax refunded, not currency; the case has many types of goods, in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

b) Customs Declaration of export goods have real confirmation of customs; contracts: 1st a main;

c) sales invoice between two businesses: submit 1 copy; Table 1: sales invoice, a main;

d) economic contract of purchase, sale of goods between import business to business manufacturing, offshoring of goods for export; which clearly goods used for manufacturing or processing goods for export; payment voucher purchase: submit 1 copy;

DD). Contract work or contracts between producers and processing goods exported to foreign customers: submit 1 copy;

e) Table Declaration of export product of quantity and actual norms about buying products to directly produce a single export product;

f) import contract signed with foreign traders of import business in place;

g) papers Guide at point a. 2, a 3, a 5, the a 6, a. 8, a. 9, a. 10. a. 11, a. 12 clause 1 of this article.

6. where the import business of raw materials, materials, manufacturing products sold to other businesses to directly export and businesses buy products of enterprises exporting products abroad; the records include: a) dispatch request to refund tax, liquidity, no currency import tax, which has a specific explanation about the amount, the value of imported materials; the amount of import duty already paid; the number of products manufactured sold for export business; the number of exported products; the amount of tax refunded, not currency; the case has many types of goods, in many different customs declarations must be listed on the declarations to customs tax refund request (1 original);

b) purchase contract; Bill of sale of the business of selling products to exporters products: submit 1 copy;

c) papers Guide at point a. 2, a 3, a 4, a 5, the a 6, a. 8, a. 9, a. 10. a. 11, a. 12 clause 1 of this article.

7. where the import business of raw materials, materials for the production of the goods sold to foreign traders but delivered the goods to other businesses in Vietnam by foreign traders to continue production as raw materials, processing of goods for export; the records include: a) dispatch request to refund tax, liquidity, no currency import tax, in particular the number, the value of imported materials used to produce goods for sale to foreign customers fit the category, the number of export commodities according to the customs declaration of export goods in place , including the following: number of customs declarations of imported goods; items, the quantity, the value of imported materials; the number of products manufactured were exported; the amount of import duty already paid; amount of the input tax refund proposal, not currency. The case has many types of goods, in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

b) invoice value due to exporters (contact Customer Affairs): submit 1 copy;   

c) export-import declaration in place did customs procedures: 1 a main;

Export-import declaration in place only valid to liquidity, tax refund, do not collect taxes if the business premises registration import declarations according to the type of export production (SXXK) or tools (GC) to continue producing, processing for export abroad.

d) goods purchase contracts have specified delivery in Vietnam (for exports), goods purchase contracts or outsourcing contracts have specified the order in Vietnam (for the import): submit 1 copy;

e) papers Guide at point a. 2, a 3, a 5, the a 6, a 8, a 9, a 10, a 11, a. 12 clause 1 of this Article.

8. The case of importing raw materials, manufactured goods exports were exported abroad but also to your business in overseas or send bonded abroad, or foreign transit port, records include: a) The documents referred to in paragraph 1 of this article;

b) export declaration the goods abroad and import customs declaration by the Customs importer who imported name expression level is the repository of business overseas or send a bonded transshipment ports abroad or overseas: 1 copy with original for collation;

c) in addition to the above documents, the record must contain more: c. 1) contract to send overseas bonded for sending overseas bonded: 1 copy with original for collation;

c. 2) export goods Depot Coupons or vouchers can show the contents of transport according to the method of transfer: 1 copy with original for collation;

9. The goods are raw materials imported for the production of export goods into tax-free, in addition to the papers as a guide in item 1, 2, 3, 4, 5, 6 of this customs people, taxpayers must file add the following papers: a) the Declaration of export products abroad of the business in tax-free use of products made from raw materials materials, imports of business tax refund proposal: 1 protect and copy the main copies;

b) aggregate Table of the number of actual product use in the tax-free and the number of actual export of goods out of foreign business in tax-free zones was the Customs manage liquidity or results verification instructions in clause 10 44 45 Thing, Thing of this circular : 1 protect and copy the main copies;

c) level of the production of export products and used in the tax-free business in Africa's tariffs certified by the customs authority to manage the business.

Article 118. Liquidity profile, tax refund for goods temporarily imported for re-export under goods trading method to temporarily import, re-export; the temporary export goods, and imported goods re-entering mandated for the foreign side then back (except in cases of temporary import of goods, re-export or temporary export, re-enter to attend fairs, exhibitions, product launches, devices, machinery; tools for temporary import, re-export career or temporary export , re-entering to service jobs such as conferences, workshops, scientific research, sports competition, cultural performances, performing arts, clinical ... subject to tax) 1. Tax refund requests, dispatch does not collect taxes already paid, which stated the type of goods, tax amount, reason requires tax refund, liquidity, not to collect taxes, no customs declaration; the case has many types of goods, in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

2. goods purchase contracts signed with the seller and the buyer or the import contract signed with foreign mandate: submit 1 copy;

3. Customs Declaration of goods imported did customs procedures: submit 1 original;

4. Customs Declaration of export cargo did customs procedures, there is a real validation of Customs: 1 original;

5. The other papers as a guide at the point a 3, a 5, the a 6, a. 12 paragraph 1 to article 117 of this circular.

Article 119. Profile tax refund for goods exported but must import back Vietnam 1. Review tax refund request dispatch and not to collect taxes, which stated the amount of taxes, request reason, customs declaration, commitment to the goods not yet through the production process, processing, repair or use abroad; the case has many types of goods, in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

2. The notice of the foreign customers or foreign clients with agreement about getting back the goods, have stated the reason, amount, category ... the goods returned for the goods by the customer return: submit 1 copy. Taxpayer cases auto detect erroneous goods, imports back then not to have this text but must clearly state the reason for importing the goods returned.

3. Customs Declaration of export goods were making customs procedures, there is a real validation of the customs authority and the document of export goods: present the originals to collate (private customs declarations filed 1 original);

4. customs declarations imported goods indicates the return of goods previously exported under the export profile and results of specific goods customs agency, confirmed imported goods back Vietnam's exported goods of enterprises January: a main;


The case of goods exported before this has been long form application fact check the goods, the Customs authorities collated results check out real goods imports of goods back to the export shipment records to validate imported goods back is it true that export goods;

5. The guidance papers at the point a 3, a 5, the a 6, a. 12 paragraph 1 to article 117 of this circular (except unpaid shall not provide proof of payment for the goods export).

6. other papers to prove the reason for tax refund requests, do not collect taxes.

Article 120. Complete tax records for imported goods but have to re-export the return foreign shippers or re-exported to third countries or appeared on the tax-free 1. Review tax refund request dispatch, not to collect taxes, which stated the tax amount, reason, customs declarations (specify the number, types, the value of re-export goods); the case has many types of goods, in many different customs declarations must be listed on the customs declaration: submit 1 original;

2. the text of the agreement to return the goods to the foreign country (for the case of returned merchandise for the foreign side) or the export contract (for the case of the export of goods to third countries, or appeared on the tax-free); stating the reasons, the number, quality, type and origin of goods: submit 1 copy;

3. Customs Declaration of export goods indicates the check results and real confirmation of customs, including stating the quantity, quality, types of goods exported and the goods are exported under the records imported goods and the accompanying documents of the consignment for export : present the originals to collate (private customs declarations filed 1 original);

The case of imported goods had previously been long form application fact check the goods, the Customs authorities collated results check out real goods export goods with import records to confirm goods re-export is it true that the shipment was imported before or not.

4. Invoice cum output votes: submit 1 copy;

5. The guidance papers at the point a 3, a 5, the a 6, a. 12 paragraph 1 to article 117 of this circular. The unpaid case does not have to provide proof of payment for the exported goods.

6. where the goods were imported into Vietnam but have to re-export into tax-free beyond the papers as mentioned above must be added: a) results the liquidity guidelines in paragraph 44 of this circular Thing 10:01 back, present a key to collate;

b) export declarations of products business in tax-free zones: 1 protect copy copies of export processing businesses;

c) quantity Table actual product use in the tax-free and the number of actual export of goods out of foreign business in tax-free zones was the Customs Administration;

d) production quota of export products and used in the tax-free business in Africa's tariffs certified by the customs authority to manage the business (for the case of tax-free zone enterprises continue to take the product purchased from domestic production business , export or use in tax-free).

7. Proof of reason for requesting reimbursement, not tax revenue.

Article 121. Complete tax records for machinery, equipment, tools, means of transport of the Organization, individuals are permitted to temporarily import, re-export (including borrow back) to implement investment projects, construction, installation works, production of 1. The text of the review request reimbursement or does not collect taxes which stated the type of goods, tax amount, reason requires tax, customs declarations; the case has many types of goods, in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

2. Contract (or agreement) of imports, borrowed machinery, equipment, tools, means of transport: 1 copy;

3. the import licence for the import goods must have a licence: 1 copy;

4. Customs Declaration of export and import goods certified by the customs authority of the quantity, category of imported goods, re-export; the document accompanying goods export, import: to present a key to collate (private customs declarations filed 1 original);

5. The guidance papers at the point a 3, a 5, a 12 117 Things to this circular.

Article 122. Complete tax records for cases of temporary import of machinery, equipment, tools, means of transport temporarily imported expiry, to re-export but has not yet appeared which was the competent State agencies for permission to transfer to other subjects in Vietnam continues to manage the use, then the object receives or acquires real rebirth out of Vietnam in addition to the papers as a guide in article 121 of this circular, must have more: 1. official of the Ministry of industry and trade (or competent State agencies) to allow the transfer, reception of machines, equipment, tools, means of transport temporarily imported (in the case of a permit according to regulations): 1 a main;

2. Purchase Agreement or minutes of delivery of machinery, equipment, tools, means of transport between the two sides: submit 1 copy;

3. The Bill or invoice output votes cum sales of individual importing organizations delivered to the buyer or receiver: submit 1 copy.

Article 123. Complete tax records for export and import goods sent from organizations and individuals abroad for organizations and individuals in Vietnam through the postal service and international courier services and vice versa; provide business services that have been delivered but not paid for the goods, to re-export, re-entering or seized, destroyed under the provisions of the law 1. Dispatch the request considering the tax refund was filed, which stated the type of goods, tax amount, reason requires tax, customs declarations; the case has many types of goods, in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

2. Records, documents relating to the export and import goods: submit 1 copy;

3. Customs Declaration of goods for export, import and Customs Agency's confirmation about the number, type, the value of the goods seized, destroyed: 1 original;

4. tax vouchers: submit 1 copy and original perspective;

5. The table list documents records suggest the tax refund.

Article 124. Complete tax records for goods exports, imports are in the supervision, management of customs, have filed tax or import duty and other taxes (if any), being the competent State agency decision to confiscate funds seized by the violation of regulations in the field of customs 1. Dispatch the request considering the tax refund is submitted which stated the type of goods, tax amount, reason requires tax, customs declarations; the case has many types of goods, in many different customs declarations must be listed on the customs declarations for tax refund requests: submit 1 original;

2. customs declarations for goods exported or imported: 1 original;

3. The invoice for the sale of goods: submit 1 copy;

4. The minutes of the violation: 1 copy;

5. The decision to confiscate funds seized by competent State agencies: submit 1 copy;

6. Certificate from the tax: 1 copy and original perspective;

7. Lists bibliography records suggest the tax refund.

Article 125. Profile tax refund for goods exporters, importers have filed taxes but then be tax free under the decision of the competent State bodies 1. The decision of the competent State agencies allow tax free: submit 1 copy;

2. The guidance papers in item 1, 2, 3, 6, 7 Article 124 of this circular.

Article 126. The profile does not collect taxes case goods subject to tax refund but also in tax deadlines and not pay taxes but actually exported or imported shall not record a tax revenue of each case as complete tax records but does not include the tax vouchers.

Article 127. Procedures for the submission, receipt and processing of liquidity profile, review tax refund, do not collect taxes 1. The filed, receiving liquidity profile, review tax refund, tax collection is not carried out according to the provisions of article 59 of law tax management.

2. liquidity profile, review tax refund, do not collect taxes are classified into two categories: the record in an earlier test, the following tax refund and tax refund in profile before, check the following.

3. Records in an earlier tax refund checks the records of taxpayers in one of the following cases: a the tax refunded, no) collect taxes in accordance with the international treaties to which the Socialist Republic of Vietnam is a Member;

b) taxpayers, tax refund proposal does not collect taxes at customs Sub-Department where tax refund proposal, do not collect taxes;

c) taxpayers were there acts of tax evasion, tax fraud within a period of two years from the time of the proposal prior to reimbursement;

d) records suggest the tax refund, do not collect taxes don't make payment transactions through the Bank as specified;

Bank payment voucher follow the instructions in annex I attached to this circular.

e) businesses are in time to do the procedure of the merger, merger, splitting, dissolution, bankruptcy, changed ownership, termination of activity; delivery, sale, lease, rental of State enterprises;

g) expiry of the Customs Agency but not taxpayers explanatory information, documents or not replenish tax refund, records do not collect taxes as required;

h) has declared, the rate of import tax or recommended incentives be recalculated according to the level of import tax incentives or special incentives and refundable tax amount difference; imported goods are automobiles, components and spare parts; motorcycles (bikes), automobile components and spare parts (motorcycles); petroleum, iron and steel; imported goods subject to stated in article 8, article 10, Decree 12/2006/ND-CP; other goods imported in an State governed by rule of law;


I) reimbursement proposal profile export, import of goods exports but imports back to Vietnam or imported goods but must return export or re-exported to third countries or re-export into tax-free customs procedures in various locations location of export procedures initial import.

4. Records in an earlier tax refund check the following is the profile of taxpayers do not belong to an earlier tax refund check later stated in paragraph 3 of this article.

5. For the record in an earlier test, liquidity; tax refund, do not collect taxes later, customs authorities perform the work: a) preliminary inspection record, collate, uniformity of records;

b) test vouchers, bookkeeping, inventory, export entry voucher coupon payment of the goods; the accounting unit; intended consumption of raw materials, materials; reality check production operations, the unit's business;

c) check to verify the collation of business dealings with organizations and individuals involved in the case through the check discovered the incident the complex nature, the need to conduct more testing;

d) test cases identified were not subject to tax, not to collect taxes, the Customs Agency notice to taxpayers why not tax complete liquidity, do not collect taxes;

e) cases over the test subject to reimbursement, not collect taxes, taxpayer's declaration is correct, the Customs authorities issued reimbursement decisions, do not collect taxes according to the taxpayer's declaration at the latest within a period of sixty days from the date of application for tax refund , do not collect taxes.

6. for complete tax records, do not collect taxes before; liquidity, following examination, the customs check preliminary record, collate, uniformity of legal records and processed as follows: a) If subject to reimbursement, not collect taxes, taxpayer's declaration is accurate, then make the liquidity and reimbursement decision issued non-tax revenues, according to the Declaration of the taxpayers within fifteen days from the date of application for tax refund;

 b) cases were not subject to tax, not to collect taxes; legal base of the regulation, the customs authority informs the taxpayer why not tax, do not collect taxes within fifteen days from the date of receiving the complete tax records;

c) where are the base determines the taxpayer's declaration is inaccurate or insufficient grounds for reimbursement shall notify taxpayers know about the transfer of records to check before; liquidity, tax refund, tax not later within fifteen days from the date of receiving the complete tax records;

d) where the payment voucher to be paid through the Bank, but when filing the liquidity, tax refund taxpayers have yet to produce proof of payment via bank: d. 1) authorities responsible for customs, in coordination with the tax authority where the taxpayer management implemented to check the books accounting vouchers, voucher import/export warehouse, warehouse card; where necessary, the implementation of check, verify, compare more business transactions of taxpayers with organizations and individuals involved.

d. 2) the test must be done within the time limit must not exceed fifteen days from receipt. The test results determine the goods did re-export, any relevant vouchers shall handle the liquidity, tax refund for business.

d. 3) the application of the tax deadlines and coercive measures for the tax case have filed complete taxes, liquidity profile for customs but also the lack of vouchers for payment through the Bank are as follows:-during the term of validity of resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government about the urgent solution to prevent speculative steady economy, maintain economic growth, ensuring social security shall follow Annex III attached to this circular;

-When the resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government about the urgent solution to prevent economic recession, maintain economic growth, the social security guarantee expire is made according to the provisions of article 42, article 93 of law tax management , Decree No. 97/2007 issued and guidelines in article 18 of this circular.

7. Following the decision of the tax refund, do not collect taxes; the customs check tax refund profile details, do not collect taxes; If determined not eligible then revoking the decision to tax refund, do not collect taxes and make the tax assessments, regulatory sanctions. The case of the taxpayer owed taxes, fines, then reimbursement decision and issued orders on budget revenues.

8. the above mentioned time limit, if the slow reimbursement decisions, not to collect taxes due to an error by the Customs authorities in addition to the amount of tax, the Customs have to pay interest from the date of the Customs to decide on return to the customs tax refund issued.

Article 128. The Authority decided not to return, liquidity, tax Bureau Chief Bureau of customs registration customs declaration where decided the tax refund, the bar does not collect taxes for taxpayers according to the provisions of article 127 of this circular; except in cases of reimbursement from the budget, the tax refund for export of the goods but imports back to Vietnam, or import goods but have to re-export the return foreign shippers or re-exported to third countries or re-export into tax-free customs procedures in various locations location of export procedures the initial import, the Authority decided to tax refund is the Director of the Bureau of customs in the province, the city.

Article 129. Complete tax records, do not collect taxes on the original customs declaration 1. On the basis of the decision of the tax refund, the customs authority where the taxpayer have tax amount refundable to refundable tax amount of liquidity and clearly on the original customs declarations by taxpayers filed: "Tax Refund (no tax) ... copper, according to decision No. ... day ... month ... year ... of ...", and stars 01 declarations have the liquidity to save to complete tax records , return the original customs declaration for taxpayers.

2. where the Declaration is liquidity many times the customs handling are as follows: a) Set lists to track each tax refund (no tax) and clearly on the table the amount of each tax or non-tax revenue have;

b) indicate on the Declaration of the set lists keep track tax refund;

c) stamp tax refund (no tax) on the original customs declaration in business at times complete tax procedures (not tax) final.

d) Stars 01 declarations have the liquidity to save to complete tax records and return the original customs declaration for taxpayers such as the case of the liquidity once mentioned above.

Article 130. Handle the amount of surplus, the fine after enacting the tax refund decision or decide to handle fine overpaid tax due to the tax amount already paid is greater than the amount of the tax, penalties to be paid 1. Tax refund money source case, the fine overpaid from deposit accounts, the customs authority where the taxpayer have tax amount to be done, the tax money, the fine overpaid are collated on the network track a tax debt and handled according to the following sequence: a) If the taxpayer does not owe tax money fine, then make refund taxes, fines for taxpayers as prescribed;

The case of taxpayers have suggested text does not refund the taxes, penalties, also admit that to offset tax on the amount of export, import, customs agency next where taxpayers got tax amount, the fine overpaid made compensation as suggested by the taxpayer.

When compensated in the amount of tax payable the next of the taxpayers, customs bodies must specify on the customs declaration (original customs people saved and the original save in customs units) are tax deductible with the content "amount of tax to be deducted ... copper, according to decide tax/tax money processing decision the fine overpaid, ... day ... month ... year ... of ... and decided to deduct ... day ... month ... year ... of... "; at the same time notes the amount of tax, penalties and numbers, subtracting the day, month and year of the customs declarations are compensated up a reimbursement decision itself, the customs declarations are completed tax/tax amounts, fines surplus, tax documents of the customs declarations are reimbursement for follow-up.

b) where the taxpayer owed taxes, penalties of the same kind imported shipments, Customs performs offset the amount of the tax, penalties, was overpaid by the amount of the tax arrears or penalties owed taxpayers;

c) where the taxpayer owed taxes, fines of the shipment is not the same type import must submit the budget, customs agency wrote the paper paid into the State budget or paid on account to submit instead of taxpayers in the correct amount of tax, penalties, the taxpayer owed;

d) If after you have done the above but also as compensation, the Customs where taxpayers got tax amount, the fines were overpaid, procedures for the refund of tax amount, the remaining fines for taxpayers.

The case suggested taxpayers not to refund tax reimbursement or tax money left after fines have made paying off the debts in order of payment of taxes that have suggested text for offset tax on the amount of export and import goods next Customs Agency, where taxpayers got tax amount to be done, the tax money, the fine overpaid made compensation as suggested by the taxpayer as the instructions in point a of this Paragraph.

2. tax refund money source case, the fine overpaid from the budget:


a) case the taxpayer does not owe taxes, fines and not require compensation in the amount of tax to be paid by the next, the customs tax refund proposal paper sent/processed tax money, the fine overpaid tax/refund decision attached to decision processing of tax money, the fine overpaid for the State Treasury where the tax refund. Case the customs authority has offset part of the tax money has the same tax in local currency budget together, then in paper recommends reimbursement/tax, overpaid penalty sent the State Treasury stating the remaining amount of reimbursement decisions was proposed. Reimbursement decision base/decided to handle fine overpaid tax due to customs, Treasury made a refund to taxpayers.

The refund accounting as follows: – where revenues have yet to settlement, the State Treasury made depression table of contents according to the revenue of State budget.

-Case revenues had settlement, the State Treasury budget accounting according to the corresponding amount and send a tax refund voucher 01 for the Customs decision place/reimbursement decisions handled tax money, the fine overpaid to track, manage.

b) where the taxpayer is a tax refund, tax processing, the fine overpaid compensation payable for other taxes: after the customs authority has offset part of the tax money has the same tax in local currency budget together then send paper proposals to tax refund, tax processing , the fine overpaid tax/refund decision attached to decision processing of tax money, the fine overpaid and command budget revenues to the State Treasury where the tax refund to the State Treasury according to accounting regulations.

The refund accounting as follows:-where the State Treasury where the tax refund is the State Treasury where the complete accounting tax paid follow the instructions in point a of this paragraph. The accounting currency of the budget ordered by the customs, the amount of tax payment, the fine stuff (if any) to the taxpayer.

-The case of the State Treasury where the other tax refund with State Treasury where the tax revenue the State Treasury where the refund refund tax accounting according to the instructions at point a clause transferring the amount to be repaid along with the budget revenues of the customs authority for the State Treasury where the tax revenues to the State budget revenue accounting according to content recorded on the command currency, payment of taxes, fines also admit (if any) for the taxpayer.

c) the handling of tax money, the fine overpaid the instructions in this article do not apply to the amount of value added tax on imported goods by taxpayers filed wrong, overpaid for the Customs (customs value added tax is not).

The case of taxpayers filed, overpaid value-added tax on imported goods for the customs authority, customs authority confirmed the amount of the tax filing mistake, overpaid to tax authorities made to reimburse taxpayers. Work as follows:-the taxpayer and send the proposal confirms the amount of value added tax already paid, overpaid for the customs authority where registration of customs declarations. The records include: + dispatch suggest confirming the amount of value added tax already paid, overpaid, reasons filed in the wrong court, surplus: 1 original;

+ Customs Declaration of the amount of value added tax already paid, overpaid: present the originals, filed 01 copy;

+ Certificate from the tax: 1 a.

-The Customs compare between original and copy of the customs declaration, payment voucher, return the original form to the taxpayer and the tax amount certification level value was filed wrong, overpaid.

-The case of value added tax amount filed wrong, overpaid by the customs authority detects the taxpayers do not have to send the confirmation proposal. Customs authorities have the responsibility to inform taxpayers and tax authorities where the taxpayers know management and regulatory certification level.

Article 131. The time limit for submission of complete liquidity, tax, do not collect taxes 1. Taxpayers filing tax refund (no tax) of the cases in Article 116, 119, 120, 121 of this circular for the customs authority where the slow reimbursement is within forty-five days from the date of registration of customs declarations of goods exported for cases suggest the complete import or latest within forty-five days of the from the date of registration of the customs declaration of goods imported for export tax refund proposal.

2. in the case of Article 117, article 118 of this circular (applicable to both the case of a tariff import tax, export is 0%) a) If the taxpayer actually export the goods within the time limit, the tax reimbursement filing deadline at the latest is forty-five days from the date of expiry of the tax declaration of import tax refund proposal , do not collect taxes.

b) If the taxpayer fails to export the goods within the time limit for filing the tax declaration Must submit:-import tax and value added tax (if any) from the date of expiry of tax payment. The customs check, collecting import duties, value added tax according to the provisions;

Taxpayers are refunded the tax amount already paid as a rule when in fact the export of products manufactured from imported goods already paid tax.

-The time limit for submission of tax return, not least forty-five days from the date of registration of the export declaration.

c) where at the time of filing of complete corporate taxes have yet to produce proof of payment through the Bank by the payment term indicated on the contract or accessory contracts longer than forty-five days from the date of registration of the export declaration or longer than forty-five days from the date of expiry of tax payment , the deadline to apply for tax refund liquidity, do not collect taxes still follow time instructions in paragraph 1, points a, b account 2 this but business must have a commitment to identification of the payment within a period of fifteen days from the date of expiry indicated on the payment contract or contract accessories unless the instructions in point d of paragraph 6 Article 127 of this circular.

d) time limit for filing a tax refund for the goods as imported materials and means used to produce exported goods were exported abroad but not actually sold to foreign traders, also to in your own warehouse business in foreign countries or send a bonded transshipment ports overseas or abroad in terms of this circular 117 8 things follow the right time term instructions in paragraph 2 of this Article.

The case at the time of submission of the complete business tax proposal does not yet have the export contract must have a commitment to produce contracts for foreign customers within fifteen days from the date of signing contracts.

The case at the time of submission of the complete business tax proposal does not yet have the payment vouchers and voucher payment deadline is fifteen days from the date of expiry of payment indicated on the contract or accessories; businesses with a commitment to produce proof of payment in accordance with the above provisions, unless the instructions in point d of paragraph 6 Article 127 of this circular.

3. If the time limit referred to in paragraph 1 and 2 of this Article that the taxpayer has not filed liquidity profile, the sanctioned administrative violations in the field of customs.

4. Bureau of customs procedures the liquidity made the reception profile liquidity, liquidity profile handling and processing the violation under the provisions of the law (if any).

Section 7. EXTENSION OF TAX PAYER; DEBT ELIMINATION of TAX MONEY, fine Article 132. Extension of filing taxes, filing penalties 1. Taxpayers are considering the extension of the time limit for filing taxes, fine for the case prescribed in clause 1 article 24 of Decree 88/2007/ND-CP.

2. tax renewal records, fine made under the provisions of clause 2 Article 51 of law tax management, including: a) the text of the proposal to renew the tax, forfeit, in that clearly states the reason, tax amount, the amount of the fine, the term renewals; amount of tax cases, the fines suggested renewed in many different customs declarations to the Customs Declaration listed the proposed extension, the correct Declaration and commitment to provide true records suggest renewed; the plan and the commitment amount of tax filing, the fines suggested renewed: January update filing;

b) tax records of the amount of the tax, penalties recommended the extension: submit 1 copy;

c) minutes, determine the extent of the damage, the damage of the competent State bodies attached to the confirmation of the police of the province, city or provincial people's Committee where the suggested cause of renewal for the case of a natural disaster, fire, accidental: 01 main;

d) certificate of the local tax agencies to manage directly the nôp tax on the level of direct damage due to having to move the location of business, due to the State's policy change or due to other special cause: 1 original;

e) decisions of competent State agencies for moving business locations: submit 1 copy;

g) text of policy has changed with regard to the case of damage caused by the State's policy change: submit 1 copy;

h) The proof of the reason for the proposal to renew the tax, penalties for cases filed by the other special cause: 1 original;

I) report the amount of the tax, penalties payable arising and owe tax money: pay 1 a.

3. where the renewal payment, the fine under the authority of the Director of the Bureau of customs, in addition to the profile as specified in paragraph 2 of this article, must have written confirmation of the Bureau of customs where the amount of the tax, penalties recommended to extend the filing of the tax amount, the fines to be paid.

4. where the tax extension, forfeit by the Finance Minister, the Prime Minister decided to or under the jurisdiction of the General Director of the Bureau of customs, in addition to the profile as specified in paragraph 2 of this Article have to have written confirmation of the Bureau of customs where the tax amount fine, recommended the extension of the tax amount filed, the fines to be paid.


5. The amount of the tax, penalties, be extended to comply with the provisions of item 2 article 24 of Decree 88/2007/ND-CP.

6. Grace period tax fine, made according to the provisions in paragraph 3 article 24 of Decree 88/2007/ND-CP.

7. renewal procedure a) taxpayers in an extended tax, fine according to the provisions of point a, point b, point c, paragraph 1 article 24 of Decree 88/2007/ND-CP must prepare and submit tax extension profile for customs authorities where competent tax renewal.

b) taxpayers get stuck in an special objective because the Prime Minister decided to extend tax forfeit, according to the recommendation of the Minister of finance must prepare and submit tax renewal record for the General Department of customs.

c) where the customs authority has the authority to extend tax-filing made to receive and handle tax renewal records according to the provisions of article 52 of the tax administration Law.

d) Of the Bureau of customs to receive the records suggest tax extension for cases specified in point d of paragraph 1 article 24 of Decree 88/2007/ND-CP, report to the Minister of finance to the prime consideration, decide each case specifically.

8. The authority to renew a) Bureau of customs chief has the authority to renew the tax, filed for the case where the taxpayer does not have the ability to pay tax, forfeit on time as stipulated in point a, point b point c paragraph 1 article 24 of Decree 88/2007/ND-CP but the tax amount the recommended fines, renew only arises in a Bureau of customs.

b) Director Bureau of customs have the authority to renew the tax, filed for the case where the taxpayer does not have the ability to pay tax, forfeit on time as stipulated in point a, point b, point c, paragraph 1 article 24 of Decree 88/2007/ND-CP but the amount of the tax, penalties incurred in the renewal proposal many of the Customs Bureau in the same Bureau of customs.

c) General Director of the Bureau of Customs has the authority to renew the tax, filed for the case the taxpayer does not have the ability to pay tax, forfeit on time as stipulated in point a, point b, point c, paragraph 1 article 24 of Decree 88/2007/ND-CP but the amount of the tax, penalties recommended renewed arises in many customs Bureau.

d) cases of difficult special objective specified in point d of paragraph 1 article 24 of Decree 88/2007/ND-CP by the Government of Prime Minister decides according to the recommendation of the Minister of finance.

Article 133. Debt elimination of tax money, fines 1. The cases specified in article 65 of the tax administration Law to erase the debt of the tax money, fine.

2. the proposal to delete the profile of debt include: a) the suggested text deleted tax liabilities, fines due to customs Sub-Department where taxpayers owed tax money, fines in the object to be deleted fine, tax debt, which stated the reason, tax amount, the amount of the fine proposed debt elimination January: a main;

b) customs records of the amount of the tax, penalties recommended debt elimination: submit 1 copy;

c) the decision of the competent State agencies, tax declarations for business case being declared bankrupt has made payments under the provisions of the bankruptcy law that is no longer the property to pay the taxes, penalties: submit 1 original;

d) decision or a court judgment declaring the individual is presumed dead, missing, lost the capacity for civil acts that do not have the assets to pay the tax, fines owed: 01 main;

e) documents pertaining to the suggested deletion of tax liabilities, penalties: submit 1 copy.

3. The authority and procedures for clearing a debt) Bureau of customs where the taxpayer owed taxes, fines are responsible for making tax debt relief proposal, fines in accordance with the rules posted in the province, the city's customs Bureau.

b) the Customs Bureau, the city has a responsibility to check, verify the accuracy and completeness of records and performs as follows: b. 1) If the records are incomplete, within 10 working days from the date of receiving the record, must notify customs Sub-Department where file deletion owe tax money fine, know to complete the profile. Written notice must clearly guide the missing papers, not yet properly defined;

b. 2) If full profile, within 10 working days from the date of receiving the record, must send a written report and evaluation results to the profile Of the Bureau of customs to consider debt relief schemes.

c) within a period of fifty days from the date of the application by the Customs Bureau of the province, the city sent, General Department of customs are responsible to propose deletion of tax liabilities, penalties, reported the Ministry of finance.

d) Ministry of Finance promulgated the decision to clear the debt or have written notification to customs Sub-Department where established records of the not subject be deleted fine, tax arrears within ten days from receipt of clear penalty, tax debts Of the Bureau of customs report.

4. The amount of the tax, the amount of the fine to be deleted is the total amount of outstanding business until being declared bankrupt has made payments under the provisions of the bankruptcy law that is no longer the property to pay the taxes, penalties, or individuals are presumed dead, missing , lost the capacity for civil acts that do not have the assets to pay the tax, fines owed.

Item 8. COMPLETE TAX OBLIGATIONS Article 134. Complete tax filing obligations in case of exit 1. People exit Vietnam to settle abroad, Vietnam people settled abroad, foreigners paid taxes, penalties for export and import goods prior to exit from Vietnam to fulfill the obligation to pay tax.

2. the customs authority responsible for notification in writing to the Immigration Agency know about making tax obligation for goods export, import of the individual owed taxes, penalties for export and import goods. They include message content and the name of the person who has not yet fulfilled the obligation to pay tax, date of birth, citizenship, number of the identity card/passport, customs office where the tax debt management.

3. Immigration Agency stops the exit of the unfinished exit tax obligations mentioned in paragraph 1 of this article as prescribed in article 53 of the tax administration Law.

Article 135. Complete tax filing obligations in case of bankruptcy, dissolution, termination of activities 1. The completion of the tax obligation in the case of dissolution, bankruptcy made according to the provisions of article 54 of the tax administration Law, business law, cooperative law and bankruptcy law. Responsible for fulfilling the obligation to pay tax in the case of dissolution, bankruptcy as follows: a) the private business owners, Board members or the owner of the limited liability company, the Board of joint-stock companies or business liquidation organization responsible for the completion of the business tax obligations in the event of dissolution.

b) dissolution of cooperative Council is responsible for the completion of tax obligations of the cooperative in the event of dissolution.

c) management, liquidation of property liable for the completion of the business tax obligations in the event of bankruptcy.

2. Responsible for fulfilling tax obligations in case the taxpayer cease operations not performed the procedure of dissolution, bankruptcy under provisions of the law: a) terminated business operations according to the procedure of dissolution, bankruptcy unfinished business tax obligations, the owners of private enterprises , Chairman of the Board members or the owner of the limited liability company, Chairman of the Board of joint-stock companies, the head of the Board of the cooperative is responsible for filing the tax debt section.

b) households, individual termination of business activities not yet completed tax obligations, the householder, the individual responsible submits tax debt.

c) active cooperation has not yet completed the obligation to pay tax, then the supervisor responsible cooperation nest filed tax debt.

Article 136. Complete tax filing obligations in case of reorganization of business 1. Before being held back, businesses have the responsibility to fulfill the obligation to pay tax for goods export, import.

2. the business case been reorganized yet complete tax obligations before the reorganization must have text identifying tax obligations of each business form after reorganizing and businesses formed after the reorganization to have committed in writing to the Customs authorities on the tax service will do the business gets the nest realign delivery.

3. The tax authorities not to grant the tax code for businesses formed after reorganization if no confirmation in writing of the customs of the enterprise has implemented the provisions in paragraph 2 of this Article.

4. The time limit for payment of the business formed after reorganization undertaken as prescribed in paragraph 4 to article 55 of law tax management.

Article 137. Confirm complete tax obligations 1. When wishing to confirm the implementation of tax obligations, taxpayers must have written a formal proposal in writing, which stated the content: a) the name of the taxpayer, the tax code;

b) content confirmation;

c) documents that confirm the content.

2. the customs authority has the responsibility to check, confirm the implementation of tax obligations when taxpayers have written request as prescribed by the law.

Cases not confirmed must have specific written notice the reason not confirmed;

Case should check out, collated information about the implementation of tax obligations of taxpayers before confirmation, customs authorities send a message to taxpayers why not yet confirmed;

The time limit for paying the result for taxpayers is within 5 (five) working days from the date of the application require the confirmation of the taxpayer.

Part VI.

CHECK AFTER the CUSTOMS, TAX INSPECTORS chapter I GENERAL INSTRUCTIONS REGARDING the CHECK AFTER the CUSTOMS, TAX INSPECTORS Article 138. Following Customs inspection guidelines, the tax inspector


1. Apply a risk management approach in the following customs inspections to determine the checked or not checked, checked before or after the test, the test plan, select the test or test according to the signs violated the law against test subjects;

2. tax inspection performed in accordance with the law on tax administration and inspection legislation.

Article 139. The purpose of the check after the customs, tax inspectors checked after customs clearance, tax inspectors in order to determine the level of accuracy and honesty of the Declaration of goods, order and pay tax, executive level business laws, as the basis for the currency, tax refund, specify the priority in the management of customs for goods exports import of business and handle tax law violations, about customs.

Article 140. The scope of the following Customs inspection, tax inspection 1. Depending on the requirements set out for each of the following Customs examination that determined the range check the following through the intensive or comprehensive, including: a) check all import and export operations, of a business, during a period;

b) inspecting the export goods, of one or more businesses, in a period;

c) check one or more of the content (for example to check the value) of one or more of the export, import, of a business, during a period;

d) check one or more types of exports, imports, of a business, during a period.

2. When the inspection at customs, business just made Inspector of taxes, not other activities inspectors.

Article 141. Subject test after customs clearance, tax inspectors Who export, import of goods; Trustees of exports, imports of goods; Customs agents, enterprises providing postal services, courier services; who are shippers authorized to customs procedures is subject to check after the customs, the tax inspector.

Article 142. Test subjects of the test after the customs, the tax inspection of the test object the following Customs inspection, tax inspection are: 1. customs records are kept at the business and customs unit customs procedures for the goods concerned.

2. Vouchers, documents relating to import and export goods were customs such as accounting books, accounting documents, financial reports, documents, data, Enterprise kept in paper form or electronic data.

3. The goods, the place of production if needed and also conditions.

Article 143. The following test content through, the tax inspector 1. Following Customs examination content includes: a) check the computer enough, legally valid, of the Customs record;

b) to check the accuracy of the tax base, the accuracy of the taxes payable, be free, not currency, are complete;

c) examined the implementation of the regulation of the tax legislation;

d) check the implementation of customs legislation.

2. tax inspection implemented the contents referred to in points a, b, c paragraph 1 of this article.

Article 144. The award in the following Customs inspection, tax inspection 1. The prize is for work related business to clarify the issues in question, or have signs of law violation as required following Customs inspection, tax inspection.

2. The required explanation: Bureau Chief following Customs inspection Bureau, Director the following Customs inspection, head of the delegation checked after customs clearance, tax inspectors Union Chief.

3. the award request form: in writing, stating the contents, time to process, the document must be provided.

4. Form of explanation: when the prize, business can choose one of the forms of explanation by text or dialogue directly with the customs.

Select business case form of the written explanation, the explanation must have text documents, documents of proof. Text, documents, testimony from the award are to be sent to the person who requested the award within the time limit stated in the written request.

Select business case form of the dialogue where dialogue can be the Customs Headquarters or headquarters business, depending on the choice of the business. The content of dialogue recorded by minutes of work, with documents from the proof. This is the value thereon pursuant to review the incident.

Article 145. Verify in the following Customs inspection, tax inspection 1. Verify the Customs require the Organization, individuals are related or have the ability to help clarify to clarify the issues in question, or the sign violated the law.

2. The verification decision is the Director of the Bureau checked after customs clearance, customs chief in the province, the city, the Director the following Customs inspection, head of the delegation checked after customs clearance, tax inspectors Union Chief.

3. The object to verify is that the organizations and individuals involved.

4. The verification can be done by sending written request and suggest answers in writing; or verify work directly with people is verified according to the recommendation of the leader of the verification unit. Verification results are recorded by the minutes of work. This is the value thereon pursuant to review the incident.

5. in case of direct verification, unit needs to perform to verify or request the customs unit have made favorable conditions.

Article 146. The assignment made the following Customs inspection at the headquarters of businesses, the tax inspector 1. General Department of Customs made the following Customs inspection at the headquarters of businesses, the tax inspector in the national scope in the case: a) the problem arises in many localities;

b) issue that locally made inconsistency;

c) related issues make great policy, sensitive issues, the types of import and export commodities, have a high risk level;

d) The offending signs case that local customs is not detected or does not exercise control;

e) The typical case need to make points as the basis for the whole industry;

g) other cases by the General Director of the Bureau of customs approval.

2. the Bureau of customs, the city made the following Customs inspection at the headquarters of businesses, the tax inspector in geographical range.

The business case is not in management, but goods are customs procedures at the unit yourself, if detected signs of violation shall follow the following sequence: a) conducted the following Customs inspection at Customs Headquarters. If the range check related to shipments that do business in other local can suggest relevant coordination unit provides information, data, including directly to customs units which research, copy the profile.

b) If it is necessary to check at the headquarters of the business then reports the General Director of the Bureau of customs to assigned units made.

Article 147. Powers of the head of the delegation, the Chief Inspector of the inspection group to check, the Inspector is entitled to perform some tasks in the task of checking, inspection, specifically: 1. Sign the introduction, invited;

2. Sign the text require the Organization, individuals related to the incident are examined to provide the records, documents and data;

3. direct exchange or writing with state regulators concerned about policies, laws related to the incident;

4. The other rights prescribed by law.

Chapter II SPECIFIC INSTRUCTIONS Item 1. CHECK through the FOLLOWING Article 148. Following Customs inspection at Customs Headquarters 1. Following Customs inspection at the Customs Headquarters is the regular activities of the Customs authorities in order to assess the observance of tax legislation and customs legislation of the business. When examined after the customs at the Customs Office, customs authorities issued the decision to test.

2. Check the following Customs clearance at the Customs Headquarters is done according to the plan have been identified for each phase, of each unit or when there are information signs, violating customs laws, tax laws relating to import and export goods.

3. the following Customs inspection at customs headquarters was made possible by the collection, compilation, analysis, processing information from the databases of the industry about business, items, import-export type is checked. If not enough basis for evaluation, the conclusion then: a) check the customs records and vouchers, documents that are stored in the unit of the customs procedures for export and import goods were adopted.

b explain business requirements) to clarify the issue of unclear or questionable.

c) verified in the individual organization concerned to clarify the issue of unclear or questionable.

d) examiner the questionable documents, examination of the goods if necessary and also conditions.

For those cases requiring specialized technical expertise, not afford himself, on condition the conclusion then the unit perform the following tests through referendum decision in the organs, the specialized authorities. The conclusions of the Agency's inspection organization, pursuant to the following Customs examination concluded the incident;

4. End the screening process at the Customs Headquarters, the Group made the following Customs inspection is responsible for reporting on the scope, content, process testing, test results and the proposed content of the conclusion, measures to handle the test results to the person who has the authority to review decision. Specifically the following: a) the case of the Customs Agency found enough grounds for concluding the business filed for tax fraud, tax, tax evasion ... then announce that conclusion for business: a. 1) If the award and additional business information, documents proving the amount of tax and import-export is submitted is true then the accepted customs records.

a. 2) if the business agrees with the conclusion of the customs authority, the customs authority issued the decisions fixing the amount of the tax payable, the handling of administrative violations (if available).


a. 3) if the business is not justified or not, the customs authority the decision fixing the amount of the tax payable and the handling of administrative violations (if available) or following Customs inspection decisions at the corporate headquarters.

b) undetected cases violating the end test, put the record into the archive as specified.

5. The processing of test results, follow the instructions in section 3 of this Chapter.

Article 149. Following Customs inspection at the headquarters of business 1. The following test cases through in the business office include: a) check according to plan;

"Check schedule" is the Customs Office at the headquarters to plan the enterprise determines for each year. Each year there are a certain number of enterprises are examined. The determination of the business be checked comply with these criteria by the General Department of customs regulations.

b) test sample selection;

"Check the select template" is the customs based on the happenings of the tax evasion situation, commercial fraud emerged in each stage to choose the business, kind of, sort of the typical export import items to perform the check at business headquarters.

c) check after the customs clearance at the headquarters business when business signs violate the law or are likely to violate the law on taxation, customs legislation.

2. The decision, announced the decision after a customs inspection at the headquarters of the business done as follows: a) check after the decision adopted at the headquarters of the business by the General Director of the Bureau of customs, Bureau Chief of the Customs Bureau, the city decided to;

b) the time limit for notification of decision the following Customs inspection at the headquarters of businesses under the plan and check the selected model is five working days at the latest before conducting the test. Decided to check sent directly or by certified mail to business;

Following Customs inspection according to the offending sign to be made immediately after the announced decision, not reported previously. In this case, the decision to test is given directly to the enterprise, during working hours.

c) decided the following Customs inspection at the headquarters of the business must have the following basic content: c. 1) legal base to test;

c. 2) test subjects (business case the unit members then decided to test the content of specific records list of members subject to check by the decision);

c. 3) content, scope, mandate inspections;

c. 4) the time limit for conducting the test;   

c. 5) head of the delegation test and the other members of the test group.

d) business case does not accept the decision to check the record-setting offense as the basis for sanctioning administrative violations in accordance with the law.

3. The time limit for check after customs in business headquarters are as follows: a) the following test cases through as planned and then select the test time limit is fifteen working days.

b) test cases follows through when signs violate the law or are likely to violate the law of tax and customs legislation, the time limit is five working days.

c) in the case of complicated then people decided to test may decide to extend the time to check, but not longer than the time limit on the inspections. The reason for the extension, renewal time was announced for the enterprise is examined to know.

Start time, end time check of the test time limit stated in point a, point b, point c this Account was specified in the decision to test.

d) "working day" on this is meant to be the next working day except holidays as defined by the law (weekends, holidays, new year).

4. When the following Customs inspection at the headquarters of businesses, check as follows: a) When conducting the test, the test crew chief is responsible for the decision announced following tests through and explain the content decided to test the enterprise understand and responsibly made.

b) sequence, follow the procedure prescribed in clause 2, article 78 of the tax administration Law.

c) content, how to check:-check the content as instructions in article 143 of this circular;

-Check documents, documents that import and export goods were customs, accounting books, accounting documents, financial reports, documents, data retention by enterprises in the form of paper, electronic or other form data.

d) If the business had discovered signs of tax evasion, tax fraud, the proposed authority decided to tax inspectors.

e) If the business had discovered signs of tax evasion, tax fraud shall apply the measures specified in section 4, chapter X of law tax management, 39, 40, 41 of Decree 88/2007/ND-CP. 

5. Establish a test after the conclusion adopted at the headquarters of the particular business are as follows: a) the slowest one working day from the date of the end of the test in the test group, the business must submit a draft conclusion check for business.

b) within a period of two working days from the date of receiving the draft conclusion of the test the test crew chief, business must complete the explanation. Expiration of that business does not submit a explanation then regarded as the business does not have other comments to the draft conclusions of the inspection crew chief.

c) within a period of two working days from the date of expiration of the award of the business, the head of the delegation check is issued a conclusion following Customs inspection at the headquarters of the business.

d) A concluding check includes the following main contents: d. 1) the first part: Stated the legal base to form;

d. 2) content: the content was checked and test results;

d. 3) conclusion section: Stated the conclusion about each content has conducted test, about each violation of the business (if available), the extent of the violation, the measures disposed by the authority have been applied, the recommendations of the delegation checking on measures to handle.

e) A concluding check must be head of delegation signing the check, send the check and business decisions are examined.

6. The handling of the test results after the customs clearance at the headquarters of the business to follow the instructions in section 3 of this Chapter.

Section 2. SPECIFIC GUIDANCE ABOUT TAX INSPECTORS Article 150. The case of customs tax inspectors perform tax inspection in the case prescribed in clause 2 Article 36 of Decree 88/2007/ND-CP, namely when the taxpayer has one of those signs violated tax legislation: 1. violation of the tax legislation but has violated many times;

2. Violated in many areas;

3. violations related to the many organizations and individuals (the Customs has grounds for that structure the taxpayers, with many institutions and individuals to make tax fraud, tax evasion);

4. Signs of tax evasion;

5. pipe signs to scatter material, exhibits aimed at tax evasion, tax fraud while the Customs Agency checked after customs clearance at Headquarters;

6. Signs new infringement after customs checks ended after customs at Headquarters;

7. the complex nature of incident, serious, such as: tax amount appropriated; taxpayers using the vouchers, documents or forged to tax declaration; passive chây does not make access decisions.

The offending sign on can be detected during the check after the customs clearance at the Customs Headquarters or in the process of following Customs inspection at the headquarters of the business.

Article 151. The Authority decided to tax inspection tax inspection by the General Director of the Bureau of customs, Bureau Chief of the Customs Bureau, the city decided to.

Article 152. Collect information related to the object Inspector 1. Information about the signs violated the tax law is grounds for the Ombudsman to decide. Therefore, the information must be specific, directly related to the object, the incident need inspection.

2. Sources of information need to dig, collect a) mined from the official source of information in the customs information system (data base of taxpayers, record, import-export goods; dossier results, test results after customs clearance and inspection; by signs the Customs Unit reports , reflection ...).

b) gather information in addition to Customs (from other units, agencies related to export activities such as: tax administration, banking, transport, insurance, appraisal, business associations, and their report reflects from letters of complaints, accusations of organizations, individuals).

c) other information that the following Customs inspection force have been (from the Messenger, news, buying from international cooperation activities and from other information).

Article 153. Reporting, inspection planning 1 research, information analysis has selected, set the report reviews the situation according to the following principal contents: a) the situation, general data about enterprises and export-import activity of the enterprise (import-export goods, the number of customs declarations , type of business, export-import turnover tax amounts, arising and the implementation of tax obligations annually, the Executive law situation);

b) review, reviews the issues prominence, signs for tax law violations, the nature and scale of the risks of currency;

c) proposed content, planning inspector, which should clarify the content focus, key; the Organization, individuals need to check, verify.

2. inspection planning includes the following principal contents: a) signs for tax law violations;

b) purposes, requires inspections;

c) the Inspector object;

d) scale, the scope of the inspection;

e) content inspection;

g) estimated time to conduct the inspection.

Inspection plan was established for each of the content inspection, which stated the need to deploy, the method of conduct, where the need to work, time to deploy, end, inspection Division personnel, the duties of the members of the delegation inspected.


During the inspection, if it considers the need to revise and supplement the inspection crew Chief planning inspector must have suggested The text Inspector review decisions, decisions. The modified proposal text, additional inspection plan must clearly state the reason, content modification, additions and other content (if any). In the case of decision the Ombudsman have agreed on the text of the amendment supplements the Chief Ombudsman group based on that text to amend and supplement the plan to conduct the inspection.

3. plan of the Department of customs inspection, the city sent the General Department of customs to general coordination in case of overlaps between the units and to steer, guide to the profession.

Article 154. The delegation included Inspector Corps Inspector Inspector crew leader and crew members inspected; where necessary, the delegation inspected be Deputy Head of the delegation head of the delegation to help perform a number of tasks are assigned and responsible to the head of the delegation of implementing tasks. The inspection group must have a minimum of one Member's tax inspectors.

Article 155. The time limit for a period inspection inspections do not exceed thirty days from the date of publication of the decision to end inspections inspections at the site was inspected. In case of necessity, then the Inspector may decide to extend the time limit for inspection once a time, not to exceed thirty days.

Article 156. The decision the Ombudsman 1. The decision the Ombudsman must have the following content: a) legal bases to inspectors;

b) object, content, scope, mandate inspections;

c) the time limit for conducting the inspection;    

d inspection and crew Chief) other members of the Corps of inspectors.

2. At the latest three working days from the date of registration, inspection decisions must be submitted directly or sent by certified mail to the object Inspector.

3. At the latest within fifteen days from the date of signing the inspection decision, head of the inspection division is responsible for announcing the decision the Ombudsman with respect to the object Inspector. Private cases are checked after customs clearance at the headquarters of businesses which decide to inspect the inspection decision was announced and made immediately after signing.

The business case for executive decision not to inspect the inspectors or Chief Inspector Corps formed thereon administrative violations, out decides administrative sanction or penalty authorized under the provisions of the law.

Article 157. Perform inspection When inspection, inspectors perform the work as follows: 1. inspection decisions announced: a Chief Inspector group) introduced the members of the Corps of inspectors, read the full text of the decision the Ombudsman; explanation of the purpose, requirements, and content inspection for the representation of the object Inspector to understand and have a responsibility to make the decision the Ombudsman; Notice the program work between inspection group with the object Inspector and other work related to the inspection activities. Tax inspectors range case including the subsidiaries, branches, subdivisions, enterprises are the Chief Inspector Inspector crew must specifically inform the list, time, content inspection, the rights and obligations of the parties to be active Inspector object in the implementation;

b) Exchange to unify with the representatives of the Inspector object on the plan, time, location of employment; the list of records, documents, documents that the Inspector object has a responsibility to provide; the officers, part of the business must work with the Corps of inspectors;

c) in addition, for more information to the inspectors, Chief Inspector delegation suggested representatives of the Inspector object to the report of the business situation overview about some content: business; organizational structure, mission, functions and forms of the accounting units, branches, subsidiaries; the method of production and business organizations; accounting standards and accounting degree seniors apply; number of officers, employees and salaries; the joint venture partners, link (if available);

d) the publication of the Ombudsman decisions must be made in the minutes.

2. Receiving records, documentation, accounting, accounting, financial statements (collectively material) related to export and import goods that have been adopted by enterprises provide. The case materials on stored in computers or other stored media businesses are handed to the delegation inspected the vehicles stored there. The inspection division is responsible for tallying, preservation, exploitation, using the right materials, record purposes, not to missing documents. Case should retain the current state records, vouchers, documents, inspection crew chief decided to seal a portion or the entire document. The seal, open the sealed document exploitation or cancel sealing performed as prescribed by law.

3. Check the details, set the record of evidence The test content including: a) check the full, legal, valid, accurate, honest customs records stored in the enterprise; against the customs records stored at the customs;

b) check the records, documents, accounting, accounting, financial statements and other related documents the Inspector content;

c) inspecting the business made the provisions of tax legislation, tax administration and other related regulations;

d where necessary) and condition make check: processing lines, machines and equipment, raw materials, materials related to the production, processing, export and import goods; reality check imported goods or the goods are the product of the process of machining, production, processed from imported goods being held business;

e) during the test, the Inspector object detection if there is violation of the law shall establish the minutes of work to verify violations which, if discovered signs of tax evasion, tax fraud shall apply the measures specified in articles from 89 to 91 of the tax administration Law , 39, 40, 41 the Decree 88/2007/ND-CP.

4. Consolidate evidence, legal basis, including: a) the Inspector object required explanation: for unknown problems, not sufficient basis to conclude, the inspectors or the inspection crew chief asked the business process award. If the business process award by writing that unclear then organized dialogue, questioned;

The end of dialogue, questions are set thereon, the full record, the exact content of the two sides have exchanged where necessary, it may be recording, recording the dialogue, questioned.

b) verify, verify b. 1) The evidence and explanation of business unknown must then verify in the Organization, the individual concerned or likely, the condition to clarify the issue. Results of the verification, verify was created the attached full report on the documents. The minutes of interrogation, verification is a base to proceed to the next step.

b. 2) for content inspection, verification, documentation should be provided; Chief tax inspector to notify the delegation in particular, enough time to object to verify fully prepared, exactly.

c) requisition for the assessment of these issues require expertise, specialized technical inspection group, was not enough, the condition the conclusion of Chief Inspector Corps, then decide on the assessment. On the assessment made under the provisions of the law.

5. After you have identified problems in the content of the Inspector, the Inspector delegation made the completion of records and evidence, additional member Liao, figures and signed with the object Inspector of the minutes or a document certifying establishment figures, Inspector.

Profile Inspector is the original document to set the minutes of the inspection, including: a) the minutes record test results, report to work;

b) the documents, reports of the enterprise at the request of the Ombudsman;

c) The lists of documents, figures that the delegation inspected along with the business;

d) The copies of the relevant documents;

e) the text explanation;

g) The verification results.

6. Sanctioning administrative violations in the course of the inspection, if detected violations are administrative sanctions as provided by law, the inspectors or the inspection crew chief set the minutes of administrative violations, out decides administrative sanction or penalty authorized under the provisions of the law on sanctioning of administrative violations.

7. Hand over records and documents after the end of the inspection, the Inspector Corps of each Member is responsible for: a) handing the work thereon, the validation data and the entire evidence collected for the head of the inspection group; the document established a category, numbered; the summary reports, the proposed conclusions and recommendations dealt, stating the proposed base;

b) Assigned pay records, documents do not need to keep the business; capturing the profile, the document serves for the next step. The delivery of pay or the seizure of records, documents and established thereon.

Article 158. The minutes of the inspection 1. The end of the inspection, the Chief Inspector of the draft group Inspector. Before the minutes are signed inspection official with the object Inspector, Chief Inspector delegation held meetings the delegation inspected through inspection records or for inspection delegation members participated in the written comments on the draft minutes of the inspection.

The minutes of the inspection must be established and be signed within five working days from the date of the end of the inspection.

2. Minutes of the inspection are clearly the result of each content inspection, violations of and grounds for the conclusion, according to the following content: a) the first part: Stated the legal base to set the minutes;

b) content: the content description have inspected, collation of results inspection group with the manifest data, reported by the taxpayer; explain the reason, causes; given the evidence of detective;

c) conclusion section: Stated about each specific content was inspected and confirmed the extent of abuses of taxpayers, on the basis of the cited law specific regulations; the handle measures according to competence have been applied, the recommendations of the inspection group on measures to handle.


3. The minutes shall be the Chief Inspector and inspectors Union taxpayers (or legal representative of the taxpayer) signed on each page, stamp of the taxpayer (if available). The content and the content is not yet agreed between unions and taxpayers must be recorded in the minutes of the inspection.

4. The object Inspector has the right to receive a tax inspector, required to explain the content of the tax inspection record and other rights specified in paragraph 2 to article 86 the law on tax administration;

5. where it is necessary to extend the time limit for inspection, the Chief Inspector of the Division decision report the Inspector decides to renew and only proceed when the decision is issued.

Article 159. Inspection results report and the draft conclusions inspection 1. At the latest fifteen working days from the date of the end of inspections, Chief Inspector of the Union must have a written report inspection results and the draft conclusion decision sent Inspector Inspector. Report the results of the inspection must have the following content: a) specific reports on each content has conducted inspections;

b) clearly define the nature and extent of the violation, the cause, the responsibility of agencies, organizations, individuals with violations (if available);

c) different opinions among Union members with Union Chief inspectors inspected about content inspection results report (if available);

d) measures the handle under the authority has applied, handle measures recommendations;

e) the rule of law as a basis to determine the nature and extent of the violation, and recommended measures to handle;

2. In the process of establishing the report and the draft conclusions, if there are problems stuck, head of the inspection group can exchange, consultation of the relevant organizations, to ensure the inspectors are accurate, objective.

3. Report the inspection results (because the head of the delegation) reflects fully the results of the inspection work has content, the content is not yet conducted or carried out the decision and approved inspection plans, causes; These comments are not uniformly of the business; proposals on policy, management mode. Each content conclusion must specify the correct base, false, causes, responsible, form processing.

4. inspection results report and the draft conclusions the Inspector who inspected conclusions must be fully involved in writing the opinion of the members of the Corps of inspectors. Comments involved must assert have agreed or disagreed with the report, the draft conclusions of the head of the delegation about the content of the work of myself and other content directly by another implementation, the case does not agree they must clearly state the reason. If the members of the Corps of inspectors have different opinions about the content of the report and the draft conclusions, the Chief Inspector Inspector crew decisions and take responsibility for his decisions.

Article 160. Conclusion the inspection 1. The latest is fifteen days from the date of the inspection results, report, decide the tax inspector to inspector conclusions. Conclusion the Ombudsman must have the following content: a) reviews the implementation of tax legislation the Inspector object in the content Inspector;

b) conclusions about content to be inspected;

c) clearly define the nature and extent of the violation, the cause, the responsibility of agencies, organizations, individuals with violations (if available);

d) processed by competent authorities or propose handling administrative violations in accordance with the law.

2. In the process of writing out the conclusion the Ombudsman, who issued the decision the Ombudsman has the right to request the head of the delegation inspected, the Inspector Corps members report, ask the Inspector object explanation to clarify further the issues necessary for concluding the inspection. Where necessary, the decision required the Inspector Corps inspectors conduct additional inspections to clarify some more content. Additional inspection results must be reported in writing, as the basis for the concluding text Inspector.

3. conclusion the Ombudsman must be sent to the object Inspector, General Director of the Bureau of Customs (in case the Director of the Customs Department, the City Inspector decision) or the Customs Bureau, city (in the case of General Director of the Bureau of customs inspection decision).

4. The case through the tax inspector that detect tax evasion criminal signs, then within ten working days from the date of the discovery, the Customs transfer record for the competent authority to investigate under the provisions of the criminal law. The customs are responsible for coordinating with authorities in implementing criminal investigations of tax under the provisions of the law.

Article 161. The rights and obligations of tax inspectors object the object of the tax inspector has the obligation, the rights specified in article 86 of law tax management.

Category 3. The ORGANIZATION MADE the CONCLUSION AFTER a CUSTOMS INSPECTION, TAX INSPECTION Article 162. The work must be performed after having concluded the following Customs inspection, tax inspection after having concluded the following Customs inspection, tax inspection, to perform the following operations: 1. the decision defines tax (if any).

2. the decision handling administrative violations (if any) and the track, urging coercive, made the decision to treat as prescribed by law.

3. in case of detecting acts of tax evasion crime signs then made under the provisions of clause 2, article 76 of the tax administration Law and the provisions of the law on criminal proceedings.

4. Updated information on the test results, the Inspector of taxes into the system database to serve the next management process.

5. Recommendations to the authorized amendments, supplements or enacting the legal text in order to deter and prevent violations.

6. Perform the tax collectors, urging businesses pay tax according to the fixed tax and penalty decisions late tax (if any) prescribed by the law.

7. track, enter data into the accounting program KT559 and decision-making, the implementation of enterprise tax coercion as stipulated by law.

8. report results for tax collectors who issued the decision to assign tax.

Article 163. Assigned to carry 1. The case of the Customs Bureau, city decision, made following tests through the tax inspector, customs Bureau of the province, the city made all the work prescribed in article 162 of this circular.

2. where the Customs Administration performs the following Customs inspection, tax inspection: a) General Director of the Bureau of customs implemented paragraph 1 to article 162 of this circular.

b the following Customs inspection Bureau) performed the work from account 2 to paragraph 5 to article 162 of this circular.

After the General Director of the Bureau of Customs issued the decision to assign tax, following Customs inspection Bureau is responsible for:-Switch for each Department of customs where the procedures for export and import goods 1 a fixed tax decisions, included a declaration which details must determine the tax and the tax amount determined to have available for the Organization of this Bureau perform the currency tax under the provisions of clause 6, 7 Article 162 of this circular;

-Monitor the implementation of the tax collector of the Customs according to the decisions issued by its designation;

In collaboration with the Bureau of customs where the handling procedures, resolving problems related to the implementation of the fixed tax decisions;

c) Bureau of customs where the procedures for export and import goods held, Bureau checked after customs conducted the work outlined in clause 6, 7 and 8 Article 162 of this circular.

SECTION VII IMPLEMENTATION Article 164. Responsible for implementation 1. General Director of the Bureau of Customs pursuant to the guidance in this circular issued customs procedures and customs units Guide make sure medium consistency facilitate ventilation for export and import activities, has made the good customs management.

2. where the Customs authorities competent to make customs procedures; check, customs supervision; make the tax exemption, tax exemption, tax breaks, tax refund, tax not review, extend the time limit for filing taxes, tax debt relief, tax assessments, application of the time limit for submission of tax and other tax management content in accordance with current rules and instructions in this circular. The implementation process and obstacles have arisen, 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 165. Effect 1. This circular has the effect after 45 days from the date of signing, replacing circular No. 112/2005/TT-BTC on December 15, 2005, circular No. 114/2005/TT-BTC on December 15, 2005, circular No. 59/2007/TT-BTC on June 14, 2007, circular No. 05/2009/TT-BTC dated 13 January 2009 the Ministry of finance and the dispatch of the previous tutorial Finance opposed to this circular.

2. The process of implementation, if the related text mentioned in this circular are modified, supplemented or replaced, then follow the new text to be modified, supplemented or replaced.