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Circular 32/2003/tt-Btc Guiding The Implementation Of The Procedure: The 29, 30 Customs Law, Fair 8 Decree 101/2001/nd-Cp Dated 31/12/2001 Detailing The Government's Implementation Of Some Articles Of The Law Of Customs V

Original Language Title: Thông tư 32/2003/TT-BTC: Hướng dẫn thực hiện các Ðiều 29, 30 Luật Hải quan,Ðiều 8 Nghị định 101/2001/NÐ-CP ngày 31/12/2001 của Chính phủ quy định chi tiết thi hành một số điều của Luật Hải quan v

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Circulars made the articles 29, 30 customs law, article 8 of the Decree 101/2001/ND-CP dated 31/12/2001 detailing the Government's implementation of some articles of the customs law on customs procedures, test mode, reducing the customs police based Customs Law No. 29/2001/QH10 by Congress of the Socialist Republic of Vietnam Xth ninth session, adopted on 29/06/2001.
 
Pursuant to Decree No. 101/2001/ND-CP dated 31/12/2001 detailing the Government's implementation of some articles of the customs law on customs procedures, inspection regimes, customs supervision.
The Ministry of finance guide to customs procedures, inspection regimes, customs supervision as follows: a. GENERAL PROVISIONS all export and import goods have to be checked by customs agencies in one of the forms specified in article 30 customs law.
The reality check of the goods by the customs officer checked directly or check by machinery, technical equipment and other business measures.
The customs of the levels have the responsibility to organize the collection, the exchange of information to database construction of the Executive process of customs law, import-export management policies (EXPORT), the nature, type, origin of IMPORT-EXPORT goods, and other information related to IMPORT-EXPORT goods to expected form reality check, the percentage of goods;
Based on the database has had to say on and information about the owners, the shipment was seized from a cargo manifest by the supply ships, customs chief Bureau analyzed the case and expected before the actual check forms for each shipment. If at the time of customs procedures goods home for shipments that do not have anything else then the shipment applies the test form as expected.
If there is new information to the extent needed to change forms, rate the reality check of the goods, then the Bureau Chief decided to form appropriate examination.
B. the SPECIFIC INSTRUCTIONS I. PURSUANT to the DECISION to FORM the REALITY CHECK of GOODS export, import: When consideration, decided to form the reality check of the goods, the Director General is based on:-the Executive process of customs legislation for the shippers export import;
-Management policy export and import goods;
-The nature, type, origin of goods export and import;
-Customs record;
-Other information related to export and import goods.
In the base on the base first, embraces is the Executive process of customs laws. When the decision to select the particular check form must first look to the base, then continue to look to other bases.
II. SPECIFIC BASES and OTHER FORMS of REALITY CHECK: 1. Free reality check the goods: a) for export: a1) Home goods exported are the process of one (1) year exports until the customs procedures for export shipments is not dealt with administrative violations of customs or have dealt with administrative violations of customs with the fine in the Bureau's sanction Authority Customs Chief; and at the time of the customs formalities for export shipment, Customs does not have information about the observance of the laws of the shippers and the shipment.
A2) following exports of goods that meet the conditions specified in point a. 1 this reality check: exemption for agricultural products, fisheries; textiles; natural rubber, footwear; fresh foods; food processing; goods need special preservation; mechanical electronics, liquid, bulk goods and items that determine the volume, quality, type of goods is based on the conclusions of the governing body or of the competent State authorities; export goods of enterprises in export processing zones, export goods regularly; other goods due to government regulations.
A3) where new business import and export activities in a short time, not enough time to consider the Executive legal process as prescribed in point a. 1 but export items subject to the provisions of point a.2 above shall perform Customs checks the fact some goods exported first If the Executive business good customs laws, the times then applies reality check free form.
Other export goods: perform the inspection in accordance with the provisions of customs law and the Decree 101/2001/ND-CP. a4) for exporting machining products are free of reality check when making customs procedures also be free sample collation material. The enterprise is responsible before the law about the correct use of raw materials imported for the production of export products out there.
b) for imported goods: b1) imported goods are the process of two (2) years until the import customs procedures for imports not dealt with administrative violations of customs or has been processed in violation of the customs administration with penalties in the authority sanction of the Chief Bureau of customs and, at the time of the customs formalities for import, Customs does not have information about the observance of the laws of the shippers and the shipment.
B2) following imports of goods that meet the conditions specified in point b. 1 above is free-of-reality check: equipment, machines; fresh foods; goods need special preservation; the goods send bonded, tax warehouse; imports bringing in export processing zones, tax warehouse or customs incentives in other areas; liquid bulk goods and items that determine the volume, quality, categories are based on the conclusions of the governing body of the State or of the competent authorities, goods imported regularly; other goods due to government regulations.
B3) where new business import and export activities in a short time, not enough time to consider the Executive legal process as prescribed in point b. 1 but import products subject to the provisions of point b. 2 above then the Customs made reality check first some goods imported If the Executive business good customs legislation, the Customs then make sudden inspection by testing the probability according to the regulations.
For other imported goods: perform the inspection in accordance with the provisions of customs law and the Decree 101/2001/ND-CP. b4) for the imported raw materials for export processing, if in an actual test exemption shall be sampled in order to make the base for check when exporting and check after the customs. Bureau of Customs Chief contract management outsourcing decision must take the form of raw materials. Customs entry gate performs sampling and sealing specimens according to the rules of sampling material machining.
2. Check the actual probability of goods: a) check form of probability are applied in the following cases:-in case of an exemption test prescribed in point 1 above;
-Where not to check the entire prescribed in point 3 below;
-Where the goods in an inspection exemption, but the goods don't list long reality check.
b) rate the reality check:-for exports: check rate is 3% or 5%, for each export shipment.
-With regard to imports: check rate of 5% or 10%, for each import shipment.
3. Reality check shipment: reality check shipment applies in the following cases: a) case 1:

Shippers have on 3 (three) times dealt with administrative violations of customs within 2 (two) years on customs procedures for imports and 1 (one) year until the customs procedures for export shipments with fines exceeding the authority sanction of the Chief Bureau of customs.
Shippers, in a defined period (two years for imports and exports for one year), has 1 (one) time dealt with administrative violations of customs with the fine exceeded the authority sanction of the Director of the Customs Bureau, the province, the central cities.
b) case 2: case spotted the shipment of exports, imports of shippers not repeatedly violate the signs violated the customs legislation, the Customs authorities exercise control over the entire export shipment, import as defined in section 6 c of the article 8 Decree 101.
4. for the business were spotted enjoying the advantage of free form reality check the goods for export, not import correctly with customs, then right after that not to enjoy free form check this again and inspect the entire export shipment, import the following times of business as prescribed in point c Article 30, paragraph 1 the Customs Law.
For those businesses that are detected using the actual probability of inspection of goods to export and import goods not properly with customs then applied the right test measures the entire.
For export processing business, importing raw materials for the production of export goods were spotted taking advantage of exempt goods or reality check check in proportion to export or import the goods surplus compared with the customs, the Customs Department, the city should proceed to check out , review the entire record liquidity or import tax of this business if discovered violating the sanctions prescribed by law.
5. The authority to decide and change the test form: a) based on the specified criteria online access items 1, 2, and 3 above, the Bureau of customs chief decided to form the actual test.
b) case of export shipments, imports registered in the Bureau of customs outside the gate but the reality check by the Customs Bureau made the gate, based on actual test situation of goods, customs chief gate may decide to increase or reduce the rate of checks , but do not change the form of the test.
c) during the customs procedures for export shipment, import, if there is new information to the extent needed to change the test form: Bureau Chief decided to change his test form the previous decision.
Director of the Customs Department, the city decided to change the form of check by the Chief Customs Bureau decisions (including the Director of customs in the province, other cities).
6. Export, import regularly prescribed in article 30 customs law and article 8 of the Decree 101/2001/ND-CP dated 31/12/2001 is meant to be items that businesses specializing in exports, imports, including raw materials import and export processing products, imported raw materials for export production and export products.
C. IMPLEMENTATION 1. The long form application fact check the goods and to check the probability must be attached with the following services: measure a) Bureau Chief of the Customs Bureau to organize soon the dossier to timely detect and handle errors, confusion, fraud, if exceeding the authority, the Director of the customs report the city, direction; the Organization and strengthen the force of surveillance, control at gate areas to assist in making proper customs law.
b) Director General Customs Department, the city must organize forces and fortify counsels against smuggling, customs control, collect, analyze information to timely detect and handle cases of violating the law, then jurisdiction beyond the report Of Director of the Bureau of customs.
c) on the basis of the dossier by the Bureau of customs gate and information because the unit directly under the Chief of the Bureau of supply and other sources of information, the Director of the Bureau of customs in the province, the city must timely review, a decision the following Customs inspection for the sign violates the law or found to have flaws , confusion when making customs clearance of goods.
2. This circular takes effect after 15 days from the date The quote and replace the provisions in decision 1622/2001/QD-2 on 28/12/2001, article 8 of decision No. 19/2002/QD-2 on 10/01/2002 and other guidance documents of the General Department of customs on this issue.
In the process, if there are difficulties and obstacles, suggest the unit base business timely reflection of the Ministry of finance to study additional instructions./.