CIRCULAR of the GENERAL DEPARTMENT of CUSTOMS of 968/TCHQ-PC on 15 October 1991 GUIDING the IMPLEMENTATION of DECREE NO. 171/DATED 27 May 1991 of the COUNCIL of MINISTERS ISSUED a SPECIFIED CUSTOMS and CUSTOMS FEES On 27 May 1991, the Council of Ministers issued Decree No. 171/HĐBT issued A specified customs procedure and customs fees.
The implementation of article 30 of this regulation, the General Department of customs on a number of specific instructions to the customs enforcement consistency level.
 
I. GENERAL PROVISIONS On CUSTOMS 1. According to article 2 of the regulation attached to the Decree 171/HĐBT of the Council of Ministers (hereinafter referred to as the rules), then the test object, monitor the following Customs when exported, imported must have: a. the LICENCE of the COMMERCIAL-business export import (including temporary business entry row-rebirth);
-Raw materials, goods imported to do export processing goods;
-Imported goods, the exporter of the Organization of investment and technology transfer;
-Export, import, transit transit mandate;
-Export and import goods to attend fairs, exhibitions;
-Purchase and sale of goods, the Exchange with foreign means of transport in the area of the port, river port, the port of Vietnam international civil aviation;
-Export, import of duty-free shops in the seaport area international civil aviation;
-Aid exporters, importers.
B. the PERMIT of the CUSTOMS ADMINISTRATION:-export, import, borrowing the way Vietnam;
-Samples, promotional items, export and import;
-Supplies, gifts, export and import;
-Move property, inheritance, export and import;
-Widgets, export, import and domestic staff of diplomatic, international organization based in Vietnam and of individual foreigners working in those agencies, organizations and individuals of other foreigners;
-Import, export Africa trade.
C. the case of objects on the Department in the areas of management, business and the General Department of customs to qualify then licensed for export and import goods. The Customs gate just based on the license of the Ministry of Commerce and the General Department of customs to conduct customs, does not directly require shippers filed more certificate allowing export, import of the management agencies. Private imports of the type of plant, animals in addition to the license of the Ministry of trade or the General Department of customs, did not have a quarantine certificate of the governing body.
2. Article 3 of the regulation on the order and customs procedures, including: 2.1. Time of test subjects are subject to customs inspection and customs supervision.
a. Customs inspection object import: when the means of transport carrying goods, baggage, imported to the area of control and customs activities, be subjected to inspection, customs supervision.
The time is calculated: from after the driver of the transport vehicle the filing of customs for Customs staff, officials admit the duty.
b. test objects of export Customs: From the moment of reception, customs registration of customs declarations.
2.2. Where customs procedures, customs inspection locations:-Where do customs procedures and customs check places is the gate. The object of import customs inspection procedures for customs at the first entry gate, when export Customs procedures at the gate the last export;
-For export-import business owners can make customs procedures at any Customs Department, city (below referred to as the provincial customs) or gate that owners find convenient;
-Also depending on the location and the area of each local customs procedures for goods export and import can proceed at the provincial customs procedures as long as not to interfere with the export and import operations. The private gate too far with provincial Customs Customs procedures must be conducted at the gate;
-If requested by the customs inspection and objects are granted from Customs Chief, Chief of customs operations the provincial level accept, then the customs inspection was conducted at other locations in the Interior.
2.3. Duration of customs procedures: a. with respect to the goods, imported baggage: slowest is 30 days from when the baggage, goods imported on to the gate; shippers must make customs procedures.
b. for goods exported: To complete customs procedures at the latest before 2 o'clock, the hour of means of transport carrying goods that departure.
c. with respect to bring the exit: to do the slowest customs procedures before 1 hour, the hour of means of transport carrying luggage for departure.
d. with respect to means of transport and entry, exit: slowest is 12 hours after the media entry and 2 hours before transportation to the departure exit transport operator must file a Customs Declaration and other prescribed for customs gate.
2.4. The obligation to export tax, import tax:

-Export Tax, import tax based on customs declarations and customs inspection results be confirmed about the name order, signed the code, mark of the goods, quantity, weight or volume and condition of the goods, at the same time based on the value and tax rate to calculate out the tax.
Tax is indicated on the Customs Declaration and the tax notice for private owners, for the export or import must be notified by the tax report paper, which clearly tax, time to file. Owners are obliged to submit properly, sufficient statutory tax and other obligations made under the provisions of the law and customs fees (if any).
2.5. Confirmation of completion of customs formalities: customs inspection object confirmed completion of customs procedures: a. goods export, import: customs formalities are done, including sufficient tax or signed and endorsed tax, tax deadlines.
b. for non trade goods for export, import, customs procedures are done, including sufficient taxes and customs fees (if any).
Test subjects completed Customs Customs procedures, Customs stamp "customs procedures were" up front page of declarations, and delivery of customs inspection object owners keep a.
3. Article 43 of the rules of customs monitoring comprising: 3. a. monitoring the unloading of the goods, the baggage: all goods, export, import of luggage when folded up vehicles for export and unloading from vehicles down, are subject to customs supervision.
The basis for conducting customs supervision of goods, baggage unloading is: for the luggage, goods exports is customs declarations stamped "did customs procedures".
-For imports is a "manifest of goods" Customs seal have been receptive.
3. b. Warehouse Supervisor:-goods exported had finished customs procedures but have not actually exported; the luggage imported goods not yet completed customs procedures are subject to customs supervision.
Customs supervision conducted by 2 methods:-sealed, lead pairs each event goods, luggage, or sealed by-ten container containing the goods, luggage, or sealed, the pair lead warehouse door (when the repository does not work).
-Bachelor of customs monitoring directly in the repository when active inventory.
All the baggage, goods for export, import and export, warehousing inventory when must have output votes, enter the repository are subjected to customs inspections and verification of customs supervision warehouses.
3. c. goods monitoring, import export, luggage transport: goods, luggage export completed customs procedures, transport from the repository to the means of transport at the gate to export or shipping directly to the gate to the export of goods, baggage, import of incomplete Customs transport from means of transport on the repository. Customs Customs surveillance conducted by 2 methods:-sealed lead pairs each event or the goods, luggage, or the antenna-the bow tie contain goods, luggage, or sealed, lead pairs of means of transport if it is specialized transport;
-Bachelor of Customs escorts.
The conduct of any escorts method also must be recorded on the customs declaration (paper or shipping) to facilitate the inspection, the customs supervision of the unit conducting customs procedures.
 
II. CUSTOMS PROCEDURES for GOODS, BAGGAGE, IMPORT export 4. For goods export, import: customs procedures for goods the export, import, including: a. declarations and customs declarations lodged:-Are on the Declaration by the General Department of customs.
-Must be written or typed in ink, not to be opened by red ink.
-Non-erasing, writing over each other, written or typed added between 2 lines. If any repair, add signature on declarations, must be confirmed by the people and must be the customs registration of the Declaration noted.
-Every Declaration just stubs for 1 license (1 licence may on multiple declarations) opened by Vietnamese into three identical copies (can be added in a foreign language).
-Have a full column of declarations (section for shippers Declaration) must clearly indicate the name of the row, the number of rows in the correct name as specified on the export, import tariff; tell the price and value of the contract and payment are The commercial endorsements on the license (if export is sold by price CIF or Cand F; imports purchased by price FOB or Cand F it must give customs the documents on I and F (transport and insurance).-who is the owner of goods shipment export , or is the person who is authorized by the owner of the goods. Must have legal personality and responsible before the law for his testimony.
The Declaration must include: the Department's commercial license +.
+ Detailed affidavit (for packing goods).
+ Invoices (copies) for imports.
b. the receiving register declarations:-check the declarations and customs records.
-In the case in question: the name of the row, price, origin of goods, contracts, licenses, Customs may suspend the procedure, immediately notify The business (license) to verify to clarify customs records and immediately report the General Department of customs.
-If the declarations and documents shall receive registration: + by the number and date-stamped receipt of registration.

+ On the registry declaration under the provisions of the General Department of customs.
c. check the Customs:-customs of the same owners agreed on a fixed hour, places to conduct customs inspections of goods export, import.
-Customs inspection with high or low rates: check out raw, raw conditions; check out the representative; or check out the whole is based on the properties of each type of goods for which the Customs proceed. Song must achieve required: determine the name row, signed the code, brands, origin of goods, mass, weight, quantity and condition of the goods. Make sure the goods export and import declarations and match licenses, make sure the correct tax.
-Customs inspection results should be recorded in full details on declarations.
-Customs inspection staff must sign the Declaration, and asked the owner (or person on behalf of the owners) sign.
d. tax obligations Do export, import tax: based on the Customs Declaration and inspection results confirmed by Customs officers about the name order, quantity, weight or volume, the unit cost on the value of the goods, at the same time base register declarations to apply rates and tax rates as stipulated by tax law. Export and import tax amount payable was indicated on the Customs Declaration and write on paper the tax notice, stating the tax payable, time, claims newsletter. Owners are obliged to submit properly, sufficient statutory taxes, do other obligations prescribed by law and filed customs fees (if any). When tax receipts and to sign the Declaration.
-Contract cases: the number of the goods delivered is more than the amount indicated on the consignment note (B/L) to compensate for shrinkage, disruption in the process of unloading the goods, the customs value based on the payment of tax.
e. After conducting customs procedures: Customs seal "customs procedures Were" on the front page of the Declaration, a shippers delivery. Export goods are allowed to be exported to foreign countries, imports are allowed to circulate in Vietnam.
5. for raw materials, goods imported to do export processing goods: raw materials, goods imported to do export processing goods must be considered "temporary import" Row and when exported goods are considered "re-export". Therefore be subject to customs supervision since raw materials, imported goods until the goods for re-export.
Provincial customs unit have made export processing goods must take measures to check, customs supervision to ensure the balance between material, imported goods (import) with export (re-export).
Contact the Ministry of commercial-General Department of Customs will specifies test mode, monitoring for export processing.
6. for imported goods, the exporter of the Organization of investment and technology transfer:-customs proceed as for the goods the export, import and article 8 of the regulation.
Specifically about the import tax, under article 78 of the Decree No. 28 dated 6-2-1991 of the Council of Ministers detailing the Investment Law enforcement ... as follows: enterprises of foreign investment and business parties are exempt from import tax in the following cases: a. equipment, machinery , spare parts, the means of production (including means of transport) and to contribute to the capital of the enterprises of foreign investment or on capital to produce business.
b. the equipment, machinery, spare parts and other materials imported by which is a part of the total investment of the enterprises have invested abroad to conduct basic construction investment of forming enterprises.
c. materials, disconnected parts, spare parts and other materials imported for the production of export goods.
Goods recorded in the a, b, c of article 78 Decree No. 28/HĐBT record on here as if sold in the market of Vietnam must declare to customs and pay import tax ... According to the law of Vietnam.
7. for transit goods, borrow the road transit: Vietnam is from a country through Vietnam (water) to go to third countries.
Every line is borrowed from a country through Vietnam (the second) to return to that country.
a. declarations and customs declarations submitted: Vietnam road, borrow transit must be on a separate customs declaration by the customs administration.
On the outside the clear declaration: name order, signed the code, quantity, weight or volume of the goods, shippers have to publicly clear:-enter the gate;
-Gate;
-Means of transport;
-The road transport;
-Time move.
If the goods temporarily stored in Vietnam, to await transport out of the territory of Vietnam, or for recycling (for transit exports) must declare to customs and customs monitoring according to the provisions of article 4 of the regulation.
Special cases the goods are consumed in Vietnam, must be allowed by the Ministry of Trade industry and customs to do as business goods for export and import.
Must accompany the goods:-declarations for transit: the Ministry's commercial license +;
+ Affidavit details;
+ Invoices (copies for imported goods);
-For every borrowed lines: + license by the General Department of customs.
b. check, customs supervision:-customs proceed to check out raw belt, raw facts, except in cases and order of customs chiefs from the gate level and above, the new owners asked to open the package in question to check the customs.

c. the responsibilities of customs entry gate:-record the number, the weight or volume of the goods. Specify the condition of the packaging, to sign the code of each type of goods ...;
-Proceed to the seal, or the lead pair each event or public goods-ten-bow tie contain the goods, or the sealing of vehicles if the vehicles and dedicated stating the seal on the Declaration;
-Transit time, transit, export-gate;
The home-delivery vehicles or goods 1 declarations, 1 for declarations on the envelope to transfer for the Customs gate (if there is no customs escort);
-The case of Customs escorts (generally need the Organization escorts) then the delivery declarations and customs records for Customs officers hold;
-Collect customs fees as prescribed.
d. responsibility of customs gate:-receiving declarations;
-Contrast between real goods declaration. If found fit for export and record shops in the Declaration to return home or who controls the means of transport 1 a, 1 a return entry gate;
-Transit Goods mandate for economic organization Vietnam made export, import, then the organization is mandated to make customs procedures under the provisions of this article.
8. With regard to the export, import, to attend the Expo:-export to attend Expo considered temporary export goods.
-Imported goods to attend fair interest rates considered interim order entered.
Shippers have to do customs and goods are subject to customs supervision until the goods re-enter, appeared.
-Shippers must declare and make separate declarations for each kind of temporary export goods, enter:, wholesale in fairs, exhibitions; wholesale after Assembly, exhibition; to do so courtesy of the fair, the exhibition and after the fair, the exhibition.
-Export/import to attend the fair, the exhibition but do not re-sign appeared conducting customs procedures for export and import.
-The goods to make gifts in fairs, exhibitions or fairs, exhibitors conduct customs gifts export, import. The export tax reduction, exemption, import of goods for gifts this time because the Finance Ministry regulations.
9. for every template, every ad export, import.
-Samples, advertisers have no commercial value are exempt from tax, import tax.
-Samples of value to trade, import export tax as goods exported, imported.
-Samples used to make supplies for evidence under contract, if already included in the price, the prices are paid.
10. Goods buy, sell, swap with foreign means of transport:-purchase and sale of goods exchanged with foreign means of transport in the port area of the sea, the port of international civil aviation is the export, import, customs conducted as goods exported import and export tax payable, trade tariffs.
-Supply Goods for ships at sea, customs procedures are conducted as follows: + supply agency created a delivery for the train (attached to the petition of the captain or person on behalf of) submitted to the Customs gate.
+ When delivered on the train right through the test and confirmed by Customs officers.
11. Export, import of the duty free shop in the seaport area international civil aviation:-imported goods do customs procedures such as temporary import goods and the customs supervision until rebirth.
-Duty-free imports only sold for the exit, not be circulated into the Interior of Vietnam.
-Export Goods to customs procedures and customs supervision until Eclipse. The row has tax trade tax.
12. Goods buy and sell, Exchange caters to the needs of residents of the border: only resident in the commune, Ward, the town was planned as a new border area are offering goods or products through border back to Exchange.
In addition to the products produced by border residents are also allowed to bring across the border some goods not subject to the export directory export, import bans, suspension of exports, imports of African trade, according to the decision of the Ministry of Commerce and the General Department of Customs announced each time.
The goods are exported, enter through the gate, or national side gate by the PPC regulations, customs must do. The import goods are tax free, standards too have to pay tax, import export Africa trade. (Customs will base on the agreement signed by the country's border with its neighbor to implement duty free regime for goods exports, imports of border residents).
13. With respect to aid exports, imports: customs procedure proceed as business goods for export and import.
Tax-private: must have decided to tax the new Finance Ministry's tax-exempt.
14. With regard to supplies and gifts, export and import of goods:-Vietnam people settled abroad carry when on water visit families and goods of these people sent home to help relatives and vice versa, is called supplies or gifts to export import.
-Prohibition of the export and import of goods in goods export bans, prohibit the importation of African trade.
-Export restrictions, imports of these goods in the categories export restrictions, imports of African trade.

-Shippers to make customs declarations attached to the shared goods receipt (if recipient is frequent) or license (if the consignee is not regularly).
-To ensure the tax is correct, the goods is supplies gifts have to be tested to the full customs and thoughtful.
The export, import tax, export tax payable, non-import trade.
-Prohibition of the export, import, export, and import restrictions too quantify as prescribed by the Ministry of Trade industry and customs Bureau handled in accordance with the law.
15. With respect to baggage, money, foreign exchange, import export Vietnam:-personal effects and widgets bring is temporarily enter, when passengers exit to re-export, except the things that are used during the stay;
-Exit Vietnam citizens bring temporary export goods is widgets, when returning to bring about such things;
-Goods, items brought along too baggage allowance according to the regulations of the Council of Ministers considered the goods for export, import, customs procedures as for export goods, import and export taxes payable non-trade (if is found to pay tax).
-The owner of the baggage to the baggage, import export according to declarations by the General Department of customs published and submitted to the Customs gate. In the Declaration must be opened to the full testimony (if have) that the Declaration has stipulated, including Forex.
-The customs officer may require the owner to present the baggage to carry goods including customs to check foreign exchange, collation.
-After the check, the collation (collation, checking or not) must be recorded on the Declaration: "temporary import" Row, "temporary Order" to confirm or acknowledge the amount of foreign exchange to facilitate the customs procedures when re-export or re-entering.
-In case of detecting violations of customs declaration (including the many little stubs, or have at least stubs for Forex and commodities) to set the minutes and violations are handled according to strict laws.
16. for airmail, parcels, export, import-export, import of goods via post called the parcel, parcels, export and import. Based on the nature of the supplies of goods export, import of parcels, parcel subject to the application of customs rules under that object.
-Export/import items: + Not in directory export prohibition, prohibition on the import of the Socialist Republic of Vietnam;
+ Do not belong to the category of import bans import;
+ Not contrary to the Convention of the Universal Postal Union (UPU), world postal law and customs law.
-Postal parcel import export Customs procedures with customs post. Customs postal parcel examination in the presence of a postal worker, also can check the parcel, packet before the shippers with the witness of the postal employees;
-The post Office accept only send abroad and delivered to the recipient of the parcel, parcels had finished customs procedures.
The Ministry of transportation and the post office and the General Department of Customs has circular No. 13/LB-PTT-HQ on 9-1-1991 Guide made specifically for customs parcel, parcels, export and import.
 
III. CUSTOMS PROCEDURES For TRANSPORTATION, ENTRY 17. To exit the plane, immigration: Customs officers after receiving the goods manifest and customs records of the drive head of the aircraft, must be stamped "received", stating the day, month, year, receiving at the same time stating "no customs records are corrected, more, less".
-May request the Chief driver of aircraft or person on behalf of a guide to Customs officers examined the cargo container, luggage and passenger cabins;
-Check If the parts of the aircraft must request the technical staff of the open air;
-Arrange the Customs to supervise the unloading of the goods, the luggage up and down the plane.
18. for ships, boats, entry: after receiving a brief goods declaration for export, import and customs records by Captain filed, customs must stamp "receptive" to specify days, months, years, receiving record "no customs records are corrected, more, less".
-Customs officers may ask the captain or person on behalf of the Guide and go check out the food container, food of the ship, the Ark containing the goods, baggage...;
-If you need to check the parts of the ship, the customs officer must ask the technical personnel of the ship opens;
-Can be sealed, or folder lead the food warehouses, food scraps, as these goods items in the categories of prohibited imports, imports into Vietnam;
-Monitoring organization in time to ship, boat anchors, beans (if necessary);
-Organize customs surveillance when folded, unloading the goods, luggage ... up and down the train;
-During the train, boat anchors, if requested by the train, boat please open the sealed, lead couples to get food, food for the boat, the boat used, customs gate Bachelor Customs sealing, folder open lead down to grab a reasonable number to use, and then proceed to seal , the lead pair again. The boat, the boat when exiting off the buoy number "0" are self sealing pair pencil, open customs.
19. With regard to international transport on the main exit and entry by rail:

Contact the Ministry of transportation and the same postal General Directorate of customs circular sets out guidelines for implementing customs procedures under article 25 of Decree 171/HĐBT regulations.
20. With regard to the entry, exit cars: cars exiting Vietnam is "temporarily" to "re-enter", the automobile of its neighbor's entry is "Temporary import" to "rebirth".
Customs border provinces should take measures to track to "temporarily", "temporary import". But the automobile production "temporarily" not "re-entering" and those "temporary import" not "re-export" is in violation of the Customs Ordinance, are processed according to the provisions of the law.
Passengers exit and entry must be customs declarations made under the form of the General Department of customs;
-Export and import goods too baggage allowance, according to the regulations of the Council of Ministers considered the goods for export, import, customs procedures as for export goods, import and export taxes to be paid, African trade tariffs.
-The Customs gate after receiving the Declaration by the driver, or the owner of the goods, luggage lodging, can exercise control, contrast between the goods, the baggage declare goods, real luggage export and import;
-Daily record, enter the export declaration.
 
IV. INFRINGEMENT PROCESSING 21. The violation of a regulation attached to Decree No. 171/dated 27 May 1991 of the Council of Ministers and this circular, then depending on the extent to which violations were administrative sanction or prejudice criminal liability under the law.
The Service Chiefs, Bureau Chief, the head of the room, the Director of the Customs Department, central cities are responsible for the implementation of this circular.