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Circular 174/2009/tt-Btc: A Guide To State Statistics On Customs For Goods Export, Import

Original Language Title: Thông tư 168/2011/TT-BTC: Hướng dẫn Thống kê nhà nước về hải quan đối với hàng hóa xuất khẩu, nhập khẩu

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Pursuant to the law No. 04/statistics 2003/QH11 on 17 June 2003;

Grounded customs law No. 29/2001/QH10 on June 29, 2001 and the law on amendments and supplements to some articles of the Customs Law No. 42/2005/QH11 on June 14, 2005;

Pursuant to Decree No. 40/2004/ND-CP dated 13 February 2004 from the Government detailing and guiding the implementation of some articles of the law on statistics, 2003;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to decision No. 111/2008/QD-TTg dated 15 August 2008 by the Prime Minister on reporting aggregate statistics apply to ministries;

Pursuant to decision No. 312/2009/QD-TTg on October 2nd, 2010 by the Prime Minister on the approval of the project innovation, synchronise the system of statistical indicators;

Pursuant to decision No. 43/2009/QD-TTg on 02 June 2010 of the prime targets of system of national statistics;

The Ministry of finance instructed the State statistics on Customs for goods exporters, importers as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular guidelines state statistics on Customs for goods exports, imports, uses statistical information about export and import of Vietnam.

Article 2. Application object 1. The Organization, individuals make statistics goods export, Vietnam's imports.

2. organizations and individuals using statistical information of goods export, Vietnam's imports.

Article 3. Explanation of terms In this circular, the terms below are interpreted as follows: 1. State statistics on customs statistics activity due to customs implementation, including: statistics, export-import cargo; tax statistics for goods export and import; number of service violation of customs legislation; vehicles exit, entry and other business statistics.

2. State statistics on customs import, export (hereinafter the "commodity export statistics, import) is the process of collecting, processing, compilation, analysis, publication, storage, collaboration and the exchange of information on the situation for export and import of goods (the information about the item , item, unit, quantity, value, water-partner territories...) by Vietnam's General Department of customs implementation.

The phrase "trade statistics international goods" and "foreign trade statistics" were to be understood like the phrase "export commodity statistics, import" is mentioned in this circular.

3. Statistical information of goods export, import is the product of statistical activities, including statistics and the analysis of that data.

4. Trade system used in the statistics of goods export, import to determine the transactions included or not included in the statistics of goods export, import. Based on the scope of the trading system may be classified into three commercial types of different commercial systems:-the special trade system used in statistics, export-import cargo include: goods go into or come out of the territory of Vietnam in the domestic market and export processing zones , industrial, high-tech zone, location work, export production ...-special trade system extension used in statistics, import export goods include: goods go into or come out of Vietnam territory according to the special trade system and adds economic zone-special trade economic zones, special economic zones ...-General trade system used in statistics, export-import cargo include: goods go into or come out of Vietnam territory according to the special trade system expansion and addition of bonded warehouse, free customs area (free trade areas , freedom of industry (free port, the free repository ...).

Site map: description of the trading system in export statistics, imports of 5. Metadata metadata export statistics, imports: System is the data that describes the statistical data exported goods, imported aims to do for the Organization, personal information is used to better understand the data and the analysis of statistical information; compare statistics of export and import goods between Vietnam with similar statistics of countries and territories.

6. Plans to publish information: calendar is built to determine the specific time published statistical information of goods export, import.

7. Adjustment of statistical information: the revised and additional statistical information, export-import cargo were announced when new information fully and accurately, or when there is a change of basic concepts, definitions, classifications and list data source to ensure the truthfulness and the comparison of statistical information through the period.

Article 4. Statistical principles of export goods, import export commodity statistics, imports must comply with the following basic principles: 1. Ensure the adequacy, timeliness and accuracy of statistical information of the goods for export and import.

2. Ensure consistency of statistical methods, the system of indicators, in the form of statistical reporting and export/import all over the country.

3. Ensure the integrity, transparency, independence, non-duplicate and overlap in the process of implementing the export commodity statistics, import.

4. Make sure computer comparisons of statistical data exported goods, import of Vietnam bilateral with similar statistics of countries and territories.

Article 5. The prohibited acts in statistics, import export 1. Not done, obstructing implementation, done incorrectly, not enough in the process of collecting, processing, synthesis and reporting of statistical information of the goods for export and import.

2. Intentionally falsifying statistical information, the statistical information untrue.

3. Disclosure of statistical information in the category of State secrets for institutions, individuals use the vires and purpose.

4. Disclosure of information export commodity statistics, imports specifically tied to a particular address, name of each individual organization without the consent of the Organization, that individual to the Organization, individuals use vires, purpose.

5. Perform other acts violating the laws of statistics.

Chapter II STATISTICAL METHOD of GOODS export, IMPORT of article 6. The system of trade in goods statistics, import export commodity statistics, Vietnam's imports imposed under the general trade system by the General Department of customs implementation.

In some cases to serve for research, compare and analyze statistics, export, import of Vietnam can be done according to the special trade system or the special trade system expansion.

Article 7. The range of export goods, the statistics of imports 1. The entire goods brought out of the customs territory of Vietnam (export) or brought into the customs territory of Vietnam (imports) reduce or increase the physical sources of Vietnam, are part of the scope of the statistics. The goods temporarily brought into or taken out of the customs territory of Vietnam but did not increase or decrease the physical sources of Vietnam is not in the scope of the statistics.

2. export goods is full of goods originating in the countries and re-export goods, given the degrading foreign material source of Vietnam. Among them: a) goods originating in the country's goods are mined, production and processing in the country according to the rules of origin of goods of Vietnam;


b) re-export goods are the goods, Vietnam has imported, then exported back to the status quo or just simple processing, preservation and packaging, do not alter the basic nature of goods.

3. Goods imported as whole goods originating abroad and goods re-entering, was put into the water increases the more physical sources of Vietnam. Among them: a) foreign origin goods as goods are mined, manufactured or processed overseas under the rules of origin of goods of Vietnam;

b) goods re-entering is the Vietnam's goods were exported, and then imported back to the status quo or just simple processing, preservation and packaging, do not alter the basic nature of goods.

Article 8. The goods included in the statistics of goods export, Vietnam's imports 1. Buy and sell goods, exchange of individual institutions, Vietnam with the institutions, foreign individuals including the type: a) the export and import of goods under a contract of sale of goods;

b) exports imports by importing raw materials for the production of exported goods;

c) export/import to make outsourcing contracts with foreign countries;

d) export/import to implement investment projects;

e) business goods according to the type of temporary import-re-export, temporarily export-re-enter (excluding the goods referred to in article 9 of this circular);

g) of goods from foreign countries put into bonded warehouse and goods from the bonded warehouse given;

buy and sell goods, h) exchange of border residents; export and import goods through the border without purchase contracts;

I) goods in excess of the personal baggage allowance according to the regulations and must pay tax of the exit or entry;

k) export-import in the type of debt, the Government's aid and non-governmental organizations in Vietnam and abroad;

l) exports, imports are the property of the Organization, individuals bring into Vietnam or carried out abroad.

2. Goods in some particular cases: a) currency: Gold for gold in the form of bars, ingots, powder, chips, flakes ... by enterprises, commercial banks (except the Bank receives the authorization of transaction execution State Bank) exported, imported for the purposes of business, work, work ... in accordance with the law;

b) paper money, coins, securities not yet issued, are not or not yet put into circulation; the collection of paper money, coins;

c) goods returned;

d) in goods, financial lease, under which tenants have rights, responsibilities, take risks ... regarding the goods. If in the contract did not clearly identify the content on the base on the rental term is 12 months or more;

e) gift, courtesy of the organizations and individuals;

g) goods sent abroad to attend the exhibition; fair; salesman sample; educational materials, training; animals to do the same; animals and circus performer service tools, art, sporting events; transportation then was sell, donate abroad and foreign goods imported into our country with the purpose of the above, then no re-export;

h) tape, disk, CD-ROM and other intermediary means of recording, image, data, or computer software, there is general purpose use or buy or sell usually have commercial properties (except the kind produced by request or order separately);

I) electricity, water, gasoline, crude oil and gas;

k) goods, imported by the method of electronic commerce: the exchange of information, orders, trade contracting and payments to foreign countries is done through the Internet but the goods are brought into or taken out of the territory of Vietnam, made the normal customs procedures;

l) goods traded in the form of barter between the countries, territories without payment;

m) goods sent or received via postal or courier service;

n) supply goods for aircraft, ships and other means of transport in the international transport journey.

Article 9. Goods not included in the statistics of goods export, Vietnam's imports 1. Goods merely pass through the territory of Vietnam with the intent to transport, including transit goods and commodities conveyed.

2. the temporary import of goods-temporary export, re-export-re-type the term as: attend the exhibition, fair; salesman sample; educational materials, training; animals to do the same; animal services and circus, art, sporting events; transportation put on then again taken out of Vietnam and vice versa;

3. purchase or sale of goods the duty free shop.

4. put into domestic goods from the bonded warehouse to wait for export, the goods from the bonded warehouse in the hinterland.

5. Goods belonging to the type of export and import in place.

6. The cargo transfers between the industrial parks, export processing zones, hi-tech economic zones, with each other and with domestic (by computer in statistics when the goods come in or go out of the customs territory).

7. Goods in some particular cases: a Gold currency: Gold) by the State Bank of Vietnam to export, import for the purpose of the reserves and balance national currency (monetary gold are classified in subheading 7108.20 according to category of import tariffs);

b) coins are in circulation, the paper money and Czech money released in circulation;

c) Government goods sent or received with the diplomatic missions, embassies;

d) goods in the lease or operating lease (aircraft, ships, machinery, equipment, ...) with a time limit of under 12 months;

e) commodities are machinery, equipment for temporary import-re-export, export-import re serves the construction, investment projects;

g) goods with functional tools, means of transport such as:-ten-the bow tie, barrel, bottle ... just empty cargo purpose;

h) products, the content of the exchange of trade electronics (e.g. films, music, software download or upload, ...);

I) goods brought into or taken out of the customs territory of Vietnam for the purpose of repair or maintenance if that operation does not alter the origin of goods;

k) goods go into or come out of customs territory of Vietnam.

Article 10. Source statistical data exported goods, imported 1. Statistics of goods export, Vietnam's imports were collected from the following data sources: a) the Declaration of the goods for export and import; the vouchers attached customs records include invoices, worth declarations, certificates of origin (c/o) and other related documents;

b) statistical reports of export goods, imported by the Customs Bureau of the province, the city, the Bureau of customs and other units in the customs sector;

c) other additional sources of information.

2. When the data exchange to cater for statistical purposes (for example, change the value of statistics, energy statistics, statistical units, the currency used in statistics ...), institutions, individuals do not change the statistics information to customs.

Article 11. Time of export commodity statistics, imports of 1. Statistics time is the time of acceptance of the customs declaration customs registration.

2. where the customs declaration register once but export or import multiple times, then the statistics time is the time of registration of the Declaration. In the process of implementing the export, import, if there is a change compared with the initial declaration, when stats will adjust according to the real export and import.


3. The case of repair, adjust the declarations, the supplementary declaration customs records through the business processes, the statistical time is the time of registration of the Declaration. The content of the change must be updated on information technology systems and services statistics.

4. The case instead, cancel the Declaration it will be excluded from the figures had earlier statistics.

5. The change in information prescribed in clause 2, 3 and 4 of this Article are shown in the figures of the current period and estimated figures reported by the States to regulate.

Article 12. Commodity classification categories used in statistics 1. Export and import of goods in Vietnam's statistics are classified according to the directory of export tariff and import tariff categories.

2. list of the standard international trade classification (SITC catalog) and the other catalog according to the recommendations of the UN statistics are used for the purposes of economic analysis and other statistical purposes.

Article 13. The statistical value of exported goods, imported 1. The statistical value of exported goods, imports are valued by the Organization, individuals do statistics serve the purpose of building aggregate, statistical reports according to the following principles: a) the statistical value of imported goods are valued CIF type (i.e. the value under the condition of delivery CIF or equivalent).

b) worth of export goods statistics is worth the type of FOB (i.e. the value is calculated according to the conditions of delivery FOB or equivalent).

In each specific case, the statistical value of exported goods, imported to be built as specified in paragraph 2, 3 and 4 of this Article.

2. the statistical value for goods subject to taxes: a) the statistical value is the value of the tax if the goods are worth according to the delivery conditions FOB or equivalent (for exports) and the value according to the delivery conditions CIF or equivalent (for goods).

b) in the case of goods to be transported by road vehicles through the border to the Mainland, the statistical value of goods export, import is calculated according to the value of the DAF or DAP.

3. For goods subject to non-taxable, goods are tax free, tax free, the statistical value is the value of the customs declarations according to the following principles: a) for goods imported, according to the sale price at the gate the first imports (CIF price, price, price of DAF DAP);

b) for goods exported, according to the actual selling price at the gate (FOB price, price, price of DAF DAP).

4. In case the value of the commodity statistics are not determined as specified in paragraph 2 and 3 of this Article, the exchange of value under the condition of delivery FOB (for exports) and the value according to the delivery conditions CIF (for goods). Organizations and individuals do the statistics based on the information in the customs records and related information to.

5. the statistical value defined in the particular case: a) where the customs declaration register once but export or import multiple times, then the statistical value is the real value of goods when the export or import;

b) where goods are allowed temporary price record when registering customs declaration, the statistical value must be adjusted when the official price;

c) paper money, coins and valuable papers not yet released, was not in circulation statistics are worth the cost to produce paper money, coins and valuable papers (not the face value of the goods);

d) tape, disk, CD-ROM and other intermediary means of recording, pictures, data or computer software to be exported, imported commercial nature: statistics by the whole transaction value of the goods (not just the value of the intermediate media information not available) except for the cost of a licence to use the copyright if it was separate;

e export processing): estimates the value of the products by price FOB, DAF or DAP. The case does not determine the value according to the sort of price on the calculated according to the formula: the price per unit of the goods exported by machining (=) the entire worth of imported raw materials of a product (+) other costs (if any) of a product (+) price work-up a product;

g) goods under financial lease: calculate the value of the goods when they are sold, excluding the services provided the lease as cost of training, maintenance, financial charges;

h) goods included services: statistical value determined by price FOB (for exports) or CIF (for the import) of goods and exclude the service fee;

I) the transaction does not have the value (for example: barter, humanitarian aid goods ...) then the value of the goods in the statistics are determined according to the principle of determining customs value of goods export, import of Vietnam and the regulations referred to in item 2, 3 and 4 of this Article.

Article 14. The statistical unit in the 1. The statistical unit in the commodity export, import using unified under the provisions applicable to customs declarations.

2. Redeem the units count for statistical purposes are based on the total weight of the target, net weight, the average unit price and a number of other targets on the Declaration and the relevant vouchers.

Article 15. Countries, territories commercial partners in statistics 1. For Vietnam's export goods: water, territories to finally determine at the time of export, not water, territories that goods that transit.

2. For goods imported into Vietnam: is the country, territory of origin of the goods according to the rules of origin of Vietnam.

3. In addition, the water, the territory sent the goods (is the country from which the goods are shipped to Vietnam) are also used for statistical and analytical purposes.

4. the water Code, territories in statistics, import goods in accordance with the system of international standard ISO 3166 code.

Article 16. The currency and the exchange rate used in statistics 1. The currency used in the statistics of goods export, import of Vietnam is the Vietnam and the U.S. dollar.

2. The foreign currency when converted Vietnam Dong and u.s. dollar in export statistics, the imports made under average transaction rate on the inter-bank foreign currency market by the Central Bank announced at the time of registration of the Declaration.

Article 17. The application of information technology in statistics, export-import cargo 1. General Department of Customs: construction planning, research, development and deployment of the application of information technology in statistics, export and import goods on a national scope as defined.

2. the Customs Bureau, City: building and development of the application of information technology in statistics are based on the provisions of this circular.

Chapter III collection, INVESTIGATING, processing, compilation, analysis and dissemination of STATISTICAL INFORMATION and STORAGE of GOODS export, IMPORT of Article 18. Collect statistical information processing, export and import statistical information of goods export, import hosted collected, processed through the stitches of the customs business processes.

1. Customs Bureau is responsible for: a) check the adequacy of the data on the Customs Declaration and the relevant documents, the accuracy of the information through the stitches of the customs business processes;

b) receiving, checking, editing and suspect information feedback wrong, wrong data of declarations and related documents.

2. The Customs Bureau of the province, the city is responsible for:


a) full test number and the relevant documents, the accuracy of the information through the stitches of the business processes in the Customs electronic database;

b) check and feedback the information doubtful wrong, wrong information between levels.

3. The General Department of Customs is responsible for: a) check the adequacy of the number of declarations and related documents, the accuracy of the information through the stitches of the business processes in the Customs electronic database on national scope;

b) test, detection, guide the customs unit levels of handling errors during the export commodity statistics, import;

c) organization collecting information other than customs records.

Article 19. Statistical investigation 1. In case of need, the Ministry of finance decision to investigate statistics for individual organizations have active exports, imports of 2. Organizations and individuals in the scope of statistical investigations must fulfill its responsibilities. Statistical investigation is conducted properly professional approach according to the provisions of the Statistics Act.

Article 20. Statistical reporting of export and import cargo 1. General Department of Customs is responsible for: a) report statistical information, export-import goods for the party and State organs under the system of regulation and expression pattern of sudden statistical reports.

b) in coordination with the ministries to periodically modify, supplement the forms of export commodity statistics, imports for compliance with the requirement to use the information.

2. The Customs Bureau of the province, the city, the Bureau of customs are responsible to report statistical information, export-import cargo for customs administration when required.

3. The Heads of the units in the customs, institutions, and individuals signed the statistical reports must take responsibility for the accuracy, completeness and timeliness of statistical information in the scope of his duties, function.

Article 21. Analysis and prediction of statistical information of the goods exported, imported 1. General Department of customs research, build and perform analysis, statistical forecasting export and import goods.

2. The statistical analysis of the goods, the exporter, the importer must honestly and objectively reflect the situation for export and import.

Article 22. Adjust statistical information 1. General Department of Customs is responsible for adjusting the statistical information of goods exports, imports under the following adjustment: type a) regular tuning: periodically adjust the information reported and published as supplements lack data, update the information changed through the stitches of the customs business processes , edit the suspected statistical information incorrect or false. There are 3 forms of regular adjustments:-current adjustments: adjustments in the next reporting period for reporting period on 15 April and reported. The adjusted figures are shown in figures estimated;

-Adjust the first 6: adjust within 60 days after the completion of the June report for the reporting period and the month has been announced;

-Adjust: adjust within 90 days after the completion of the report in respect of the reporting period, months and years was announced. The following information when tuning in to become the official information.

The adjusted figures first 6 and figures adjusted in is shown in figures reported and estimated data of individual States, months and years.

b) occasional: adjustments make adjustments to data when there is a change of basic concepts, definitions, classifications and list data source. The adjusted figures could be a year or several years to ensure the comparison of figures.

2. General Customs Directorate has the responsibility to explain the cause for the Organization, individuals use metrics to prove the validity of the figures to adjust and be reflected in plans to publish statistical information of goods export, import.

Article 23. Published statistical information 1. General Department of Customs is responsible for construction, announced plans to publish information to export, import and make disclosure of information to organizations, individual use according to the plan.

2. the statistical information of goods exports, imports are announced as the aggregate statistical information.

3. The status of the information published includes: information, preliminary estimates, adjusted and official.

4. Time of publication vary for each different information: a) estimated: information published on October 25, monthly;

b) preliminary information: within 10 days after submitting the report to the report States, and;

c) adjustment information: apply the time announced with regular tuning information and occasional adjustment information.

-General Directorate of Customs announced regular tuning information at different times corresponding to the 3 forms of regular adjustment: + current adjustment: the adjustment information to be published in the next report;

+ Adjust the first 6: adjustment information was published before 1/10 of the current year;

+ Adjust: tuning information was published before 1 may of the following year.

-General Department of customs to conduct information disclosure occasional adjustment right when tuning is complete.

5. information published by a paper or electronic.

Article 24. Ensure the quality of the statistical information, import export Customs Administration is responsible for ensuring the quality of the statistical information, import export goods under the reality of Vietnam and is consistent with the recommendations of international and regional organizations, in particular: 1. Frame construction ensures the quality of statistical information includes measurement and measures only of quality assurance.

2. Build feedback mechanism to absorb comments by organizations, individuals using statistical information of goods export, import.

3. Perform periodic report on ensuring quality of statistical information of the goods for export and import.

Article 25. Meta-data export statistics, import customs administration is responsible for the construction and development of statistical metadata export and import commodities include information describing statistical data exported goods, Vietnam's imports, in particular: a) The legal text and text related Guide;

b) concepts, definitions and methodology descriptions;

c) the process of collecting, processing information; the data source, the database;

d) standard table statistics categories; the form of statistics, interpret relevant information and guidance notes; statistical products;

e) regulations and guidance on: announced, adjust, quality assurance and information security;

g) documents, documents of regional organizations, the international statistics relating to export and import goods;

h) information about the Organization, individuals use statistical information.

Article 26. Cooperation, exchange of information, provision of statistics of export goods, imported with partner countries, regional institutions and international organizations 1. General Department of Customs is responsible for: a) provide statistical information exchanges, export and import with partner countries, regional institutions and international organizations within the framework of the agreement, bilateral cooperation, commitment to multilateralism and the rule of law of Vietnam;

b) building plans, implementing technical cooperation, Exchange information, compare statistics of export goods, imported with partner countries, regional organizations and international organizations;

2. Cooperation, provide, exchange of information set forth in this article are made based on the principle of consistency with the published criteria.


Article 27. Cooperation, provide, exchange of information with the State management bodies and other objects 1. Cooperation, exchange of information, provision of statistics of goods export, import of the General Department of customs with the State management bodies and other objects (research agencies, industry associations, information media agencies ...) based on the provisions of the relevant laws and the documents of cooperation , offer, the exchange of information was signed between the authority of the party.

2. In the case of offer, the exchange of information beyond the text in paragraph 3 of this article must have the approval of the authority.

3. Statistical information of goods export, import is provided, Exchange is the aggregate statistical information. In special cases, to serve the purpose of governance, the General Department of customs offers detailed statistical information.

Article 28. Store information 1. General Department of Customs is responsible for building and managing data warehouses of goods export, import.

2. The time limit for storing reports and statistical database export and import goods under the provisions of the law.

Article 29. Confidential statistical information 1. Statistical information in an is security is the statistical information of goods exports, imports specifically tied to a particular address, name of individual organizations, individuals and the information in the category of State secrets (hereinafter the confidential information in the export commodity statistics import).

2. The preservation, archiving, publishing, supply and report statistical information, export-import goods belonging to the category of State secrets should follow the provisions of the Ordinance on protection of State secrets and documents guiding the implementation.

3. The General Department of customs, the Customs Bureau of the province, the city, the Bureau of customs and the people involved in statistical activities of goods exports, imports and the Organization, individuals using statistical information of goods export, Vietnam's imports are as follows: a) not published the confidential information in the export commodity statistics import;

b) When disclosure of goods exported, imported, make sure not to disclose the confidential information in the statistics of goods export and import;

c) ensure the security of confidential information in the statistics of goods export, import. The case provided the confidential information in the statistics of goods export, import must be made under the provisions of the current law.

Chapter IV RESPONSIBILITY and AUTHORITY of the ORGANIZATION, INDIVIDUALS PERFORM STATISTICS and USING STATISTICAL INFORMATION of GOODS export, IMPORT of article 30. Statistical organization system of goods export, import of the customs sector 1. Statistical organization system of goods export, import of the customs sector include: a) at the Customs Administration: information technology Bureau & customs statistics;

b) At the Customs Bureau of the province, City: the data center and information technology & public officials working on customs statistics in the functional unit;

c) In the Bureau of Customs: the customs officer involved in the business processes of the Customs and statistical work.

2. The customs officer working on statistics is specified in Points b and c, paragraph 1 of this Article may be dedicated or part-time.

Article 31. The responsibilities and powers of the unit in the statistical system of goods export, import of the customs sector 1. The responsibility and authority of the General Directorate of Customs: a) the Organization, build the statistical procedure; instructions, check the Customs Bureau of the province, the city implemented the work uniform statistics on the national scope;

b) issued the regulations on the system of statistical reporting forms of export goods, imported in the Customs branch;

c) construction, management, operation, storage and database mining export goods, imported to serve statistical purposes;

d) organized the collection, processing, analysis, predictions, provide, report, publish statistical data to the user in accordance with the law;

e) the Organization and implementation of statistical investigation when necessary;

g) issued customs statistics Almanac about export, import of Vietnam;

h) request the organizations and individuals who submit reports to provide information for statistical purposes, import export goods;

I) cooperation, the exchange of statistical information, import export goods with domestic and foreign organizations in accordance with the law;

k) training, fostering and developing the human resources to do the work of export commodity statistics, import.

2. The responsibilities and powers of the Bureau of customs to the province, City: a) the Organization of statistical work done under the guidance of the General Department of customs;

b) Guide, examine the implementation of the statistical work of goods export, import of the Bureau of customs and the units of the Department;

c) provides statistical information and reporting of exported goods, imported to the local scope in the organization responsible for local governance.

3. The responsibilities and powers of the Bureau of Customs: the organisation of statistical work done under the guidance of the General Department of customs and the Bureau of customs of the city.

Article 32. The responsibility and authority of the Organization, individuals using statistical information of goods exported, imported 1. The Organization, individuals using statistical information of goods export, import of the General Department of Customs is subject to the following provisions: a) the information in the category of State secrets and the specific statistical information associated with a specific name, address of each individual organization only for the purpose of managing the State. The use of this information must comply with the provisions of the current law on information security;

b) Not falsify the statistics for private purposes;

c) When used to ensure the integrity of the information and cite the source of information of the General Department of customs;

d) not using statistical information of goods export, import into the prejudice to national interests, the interests of the unit provides information and the interests of the Organization, the individual providing the information.

2. organizations and individuals using statistical information of goods export, import has the following powers: a) every organization, individual equality and facilitating in the access and use of the statistical information of goods exports, imports were General Department of Customs announced.

b) reflect the questions related to statistical information export and import goods were reported, provide and publish.

3. The responsibilities and powers of the institutions and individuals in the exploration of the statistical information, import export goods follow the writing guide rules using the statistical information system of export and import goods.

Chapter V IMPLEMENTATION Article 33. Responsible for implementation 1. General Department of Customs pursuant to this circular issued the guidance documents, implementation and evaluation of the statistical work of the goods for export and import.

2. The units of the Ministry of finance is responsible for cooperation with the General Directorate of Customs made this circular.

3. The Customs Bureau of the province, the city is responsible for guiding and implementing organizations to individual units as prescribed in this circular and instructions of the General Department of customs.

4. During the implementation of this circular, if there are any concerns or points no longer fit with reality, the heads of the units and individuals submitted comments on the Ministry of Finance (Customs Administration) to review and revise accordingly.

Article 34. Handling violations


The organization or individual that violates the provisions of this circular, then depending on the nature and extent of the violation will consider terminating the provision of information, being disciplined or sanctioned under the rules.

Article 35. Effective enforcement of this circular are effective from January 15, 2012, replacing decision No 128/2003/QD-BTC dated August 1, 2003 by the Minister of finance.