CIRCULAR Of the customs procedures for the postcards, parcels, produce, import, export goods sent through postal services and courier _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Customs Ordinance 24-2-1990;
Pursuant to Decree No. 109/1997/ND-CP on 12-11-1997 of the Government on telecommunications;
The postal administration and General Department of customs system for the regulation of liability, the working relationship in the making customs procedures for airmail, parcels, produce, import, export goods sent through postal services and courier as follows: i. GENERAL PROVISIONS 1. The object subject to the terms of this circular is to:-shippers have airmail, parcels, produce, import, export goods (hereinafter referred to as the sender when the recipient or exports as imports);
The business was business services, parcels, courier services, goods, items and postal service international mandate (hereinafter referred to as enterprise)-is representative of shippers;
-Others are owners of legal authorization.
2. The aforesaid objects when exporting, importing mail (except mail), parcel, artefact, the goods must:-customs procedures; subject to the checking, monitoring and management of customs;
-Sufficient taxes and fees;
-Implement fully the procedures required by the specialized management agencies as required by law.
3. goods, items sent in the mail, parcels, or in the event of import, exports sent through postal services and Courier is the artefact, the goods do not belong to the category of prohibited, banned the import of the Socialist Republic of Vietnam, not in the list of import bans and regulations prohibited the sending of international treaties to which the State of Vietnam has or signed.
For articles, goods belonging to the category of specialized management agencies, the Customs guide the subjects referred to in point 1 above and contact procedures with specialized management agencies as required. The case clearly has no content that violates the regulation management in articles, goods, the Customs authorities proceed to complete the procedure.
4. The tax exemption, tax collectors and tax refund; the currency customs fees and other revenues are made according to the regulations of the State, the guidelines of the Ministry of finance and the General Department of customs. Customs Agency listed the above rules in the place of the procedure.
Businesses in the postal sector are entitled to compensation when it collects the taxes and fees for customs in places where no Customs Organization according to the stipulated rates (1%) on the number of taxes and fees already collected. Businesses in the postal sector in have a responsibility to end the tax amount set each year, fees collected households certified by postal sending Customs Customs Bureau of the province, the city moved to pay the remuneration to be enjoyed.
General Department of customs annually planned more funds the State budget provided for Customs to compensate the amount of remuneration due to the postal industry collects taxes, fees (1%). The Customs Bureau of the province, the city is responsible for estimating the year about its pay, annual transfer of remuneration paid for the business in the postal sector in the last time the settlement sum each year with the General Department of customs.
5. The responsibility of the General Directorate of post office: 5.1. The postal administration to base regulation and after the reunification with the General Department of customs decisions established the foreign post offices, post offices, postal agencies Check the gate.
5.2. General Postal Bureau directing enterprises arranged for postal customs location work, check out the goods, where the most recent inspection, storage processor queue custody fit the existing conditions; create favorable conditions for the customs post Office requested the customs management profession.
6. The responsibility of the General Directorate of Customs: 6.1. Government regulations base about customs checkpoint outside the gate, the General Department of customs decisions recognizing the location check the customs agent at the courier, postal mandate and joint venture.
6.2. The General Department of customs the Customs Bureau Director The city layout, technical means and customs officers working at the Ngoaị post offices, post offices, Postal Inspection, customs inspection locations to ensure customs job for airmail , parcel, articles, goods exports, imports are fast, convenient.
7. Coordination of work between the post office and customs business: 7.1. Working time of the customs post Office's time working hours. Asked about the case by the time the exploit parcels, parcel, artefact, the goods outside of the Administration, in business must register ahead of time and overtime with the customs post. The actual request basing, postal customs is responsible for the assignment of customs employees work overtime over time have registered to serve enterprise's business activities and ensure the management requirements. Local business are responsible for the payment of overtime to postal customs match regulations work between the two sides.
7.2. Based on the content of this circular and the actual conditions, customs and postal enterprises in construction work regulations in relations between the two sides, including the issue of working time and the payment of the liability for postal customs working hours defined in point 7.1 above.
7.3. The Customs Bureau, city and regional postal administration is responsible for examining, monitoring and annually review the experience of the content of the work to combine work between customs and businesses.
8. Some of the wording in this circular is understood as follows: 8.1. Foreign post offices as postal mail exchange have with foreign postal, and also customs procedures for airmail parcels, produce, import, export goods delivered by the postal service.
8.2. The check post is postal customs clearance for parcels, export, import of parcels delivered by the postal service, at the same time the Organization send mail and parcels, export, and import.
8.3. Post the gate post is placed at the border to make the task of delivery and the exchange of messages between Vietnam's road with the neighbouring borders, at the same time send and receive parcels, parcel export and import.
8.4. Customs examination venue is located in or outside the base business courier services, postal services international mandate assigned to customs procedures through to produce, export, import goods sent by businesses, agents and joint venture made international courier services businesses making service international postal mandate.
8.5. the postal service is getting services to send and post delivery, parcels including special services included airmail parcels according to the regulations of the Organization of the Universal Postal Union (UPU) world.
8.5.1. Packet including letters, postcards, small packages, publications, study the blind products.
a. the letter is a letter written or printed content information between the sender and the recipient. The message is put in the envelope or package is sealed. The message has a maximum volume is 2 kg. In the message not contain articles, commodities or foreign currencies.
Letter stuck postage stamps or markings of the cost of replacing the printer stamps are letter according to basic services. Messages sent via courier service are shown the symbol "messages" or "Letter".

b. publications are printed, written on paper or on the material commonly used for moments and print or copy copies the same. When you send a publication often unanswered or if a corner seal casing must be cut out in order to prove the content inside. Publications containing the maximum volume is 5 kilogram.
8.5.2. EMS mail service courier delivery time and format are provided according to the regulations of the UPU.
8.5.3. A number of special services to use with mail, parcel as Courier (EXPRESS), Mailer didn't address (courier publications, advertising), ...
8.6. Courier Service (abbreviated as TNT EXPRESS) is the service in partnership with the international courier company to get posted in the place where the transaction or at home, moving and courier to the address received the publications, documents, vouchers, correspondence, articles, goods, including the heavy package of the Organization individuals in and outside the country (Door to Do or Services) from time to time have been published before.
8.7. The postal service's mandate which services shippers agreement and authorization for the business the postal service made a part or the whole of the acceptance, delivered the goods, items with the requirements on the location, means of transport, delivery time and the special requirements of delivery speed.
8.8. The customs post office is the common name customs force level gate implementation of State management of customs at the Foreign post offices, postal agencies and post offices Check the gate and at the customs checkpoint.
8.9. Parcels, parcel, package loads admitted are:-The parcels, parcel, package and import has completed the import procedure that does not play to the recipients and the non-refundable also was the original water loss or because the sender address refused to get back;
-The parcels, parcel, package exports were about Vietnam completed the transfer countries too the time limit stipulated that retention does not return to the sender, or the sender refused to accept.
II. POSTAL SERVICES (the services mentioned in point 8.5 part I) 1. Import: 1.1. Delivery procedure, forward: 1.1.1. The Customs gate in the sea port, river port, airports, road crossings, railway international transport (hereinafter referred to as the Customs gate) based on mail delivery aircraft votes (CN38), mail sent through waterways, Ministry (CN37, CN41) is responsible for monitoring the delivery bag package parcels, parcel, raw belt from container transport between business postal services with the transport agency.
The first entry gate customs based on fact, parcels post office to establish and confirm on 02 transfer voucher (form issued by the General Department of customs); at the same time open the window track, on each mail order book has a full record of the situation, monitoring results before forwarding to the customs post office to do the procedure.
Lack of votes case, CN38, CN41 CN37 employees of the business based on the number of bags, packages receive realistic to set the delivery slip or CN38, CN41 CN37. The new vote is up front and have to be confirmed by the first entry gate customs and transport authorities. This coupon along with the vote forward by Customs gate set value to forward the number of pockets, the package on Foreign postal services to do procedures, or to the Customs perform checks when there is violation of the law.
1.1.2. forwarding procedure ends with means of transport, means of transport, packaging that contains the post packages, bags, parcels that customs import entry door sealing paste or folder lead to transfer of Foreign post offices. If transportation cannot be sealed or for reasons of security, the customs entry gate to send escorts.
1.1.3. The case of bags, packages, parcels, postal service container sent by sea, air, road, train line to international transfer to a foreign post offices had no address translation along with local first entry gate, the Customs gate CN37 base, CN38, CN41 to slip forward right at the gate delivery to transport agency.
1.1.4. Cases of postal packages, bags, parcels or when entered the port warehouses but lost the original sealed or is punctured, torn, wet, admit, missing compared to the delivery slip, then the customs entry gate is responsible to confirm in minutes was created between the parties (bodies or transport service ports) and the receiving parties (employees of the business). Customs made sealed for transportation to Foreign post offices.
The case when the transport agency, container with seal intact, but when unloading to folded up specialized vehicles of enterprises, which detects the redundant, lack or packing bags were rocking, the employees of the enterprise record number of bags, packages get the fact or the number of bags were rocking and enter the monitored gate customs , signed the minutes. The number of packing bags rocking Customs seal moved to the Foreign post offices.
1.2. Customs procedures at post offices for foreign translation: transfer votes base due to the Customs gate, postal Customs sealing condition check before sealing label removal or cutting the lead pair of customs entry gate in front of the business. Postal customs supervision from the time the bag, wrapped parcels, the parcel was help from the means of transport until the mining business is finished and confirmed on 01 transition votes transferred to customs entry gate to the track.
Bags, wrapped parcels, parcel when exploitation was classified into four categories: a. forward to third country (transit);
b. Foreign post offices forwarded to the other translation in the country;
c. transition to the postal Check, postal gate;
d. parcels, parcel recipient address in the province, the city does not have Check postal officials made customs procedures right at the post offices of foreign room receive mails, parcels.
Postal customs constantly monitors the postal packages, bags, parcels until done procedures forwarded to third countries, to the Foreign post offices, post offices, postal Check and complete customs procedures for the postcards, parcels addressed in places where no customs post.
For airmail, parcels as documents, books, publications, tapes discs valued at below the stipulated duty free for airmail, parcels, then after you have completed the procedure with the specialized agency or after Customs has identified no violation content management business, then just declare the total packet on each parcel, in General a declaration with the customs post office catalogue are accompanied by individual parcels, parcel.
1.3. Customs procedures in case the business on behalf of the recipient: 1.3.1. The parcels, parcel address got in places where no customs post office due to foreign exchange translation of post offices, postal agencies, Check the gate post offices on behalf of the recipient to do the import procedure, payable in advance for the amount of tax and customs fees which the recipient as prescribed in the regulations , to fulfill the mandate of the specialized agency. After completing customs formalities, the airmail, parcels that do the business management and delivery to the recipient organization.
1.3.2. The case of airmail, parcels cannot be for the following recipients of time stored as required, then after being moved, the required business postal customs procedures check parcels, parcel. The Customs Bureau of the city, the procedure returns for the business tax and fee have early deadlines in advance according to the rules on reimbursement of the Finance Ministry, last time the settlement sum each year with the General Department of customs.
1.4. Customs procedures in case of absence of the recipient:

Employees of businesses along the receiver to produce postcards, parcels for customs inspection. Only business procedures developed parcels, parcel after completion of the import formalities. The case when doing or had finished customs procedures which recipients refuse to accept parcels, parcel, customs moved to return the business to do the refund procedure original country as defined by international postal regulations, except articles, goods infringing the regulation in point 3 of part I of this circular.
2. Export: 2.1. Customs procedures for airmail, parcels move from where no customs post office: airmail, parcels yet to make customs procedures from the local customs without the post office moved to the enterprise on behalf of the sender of customs procedures with customs post.
If the post office, parcels have to collect taxes and customs fees, the business in advance to submit to customs and be remuneration as defined in point 4 of part I of this circular.
If the articles or goods sent in parcels, the parcel is not eligible for export, the customs post office, stating the reasons. In business procedures to refund the original post to bounce back to the sender. Case, the offending goods items as defined in point 3 of part I of this circular, then customize the level will be handled according to the regulations.
2.2. get sent in postal customs: 2.2.1. Check at post offices: the sender do customs and businesses receive send according to regulations. Airmail parcel after completion of the customs formalities to be moved to Foreign postal services to do the procedure closes the mail sent abroad.
2.2.2 at the Foreign post offices, postal-gate: the sender do customs and businesses receive send according to regulations. Airmail parcels completed customs from elsewhere moved to not redo customs that only check sealing labels, folders, pencils. The case in question, the customs can do the procedure of re-check out the front of the business.
Gate post offices just do the procedure to close the post office mail, parcels of his local province borders neighboring country's border under the detailed agreement between the two countries, local postal service airmail, parcels sent to other countries was transferred to the foreign post offices as listed above.
Parcels, parcel after completion of customs procedures was close mail sent abroad by international postal regulations, supervised by customs. Depending on the means of transport, customs implement appropriate monitoring regime to ensure the bag wrapped parcels, parcel to the gate as specified in point 1.1.2 of part II of this circular.
Airmail, parcels cannot be for the recipients to complete transfer of Vietnam, postal customs clearance check before completing the sender.
2.2.3. At the gate: customs gate at airports, seaports, river ports, railway transport, international road gate based on the delivery slip (CN38, CN41, CN37) and the vote forward by postal customs established to quickly export procedures and monitoring mail Pack bag that parcel, until reality.
The Customs gate production are responsible for confirming the real content on the vote forward to send customs post.
III. ARTICLES Of EXPORT Goods, Imported In The COURIER SERVICES And POSTAL MANDATE 1. The Customs gate at the airports, river ports, sea ports, international transport train station, gates and postal customs must ensure procedures for export and import quickly for the articles, send goods courier service, postal mandate.
2. Enterprises are allowed to service business postal and courier mandate was on behalf of shippers and customs procedures must take responsibility to fulfill the obligations regarding taxes and fees, and procedures related to the mandate of the specialized management agencies for the export imported items, goods, according to the regulations.
3. Imports of 3.1. Imported goods, items belonging to courier services, postal mandate be subjected to inspection, supervision of customs from the first gate to perform delivery from means of transport according to the sequence outlined in point 1.1. Part II of this circular.
3.2. The heavy, bulky package customs gate at the first entry gate or the postal customs procedures in place outside the gate are defined.
3.3. For tax: corporate, recipients are allowed to service business postal and courier international mandate or other legal representative of the receiver directly to the recipient's behalf to complete customs declaration regime on the Customs Declaration and submission of tax returns before enough according to the regulations.
3.4. for no tax items: the business on behalf of the recipient to declare the total number for each trip on the customs declaration. The Customs certify the total number on the Declaration.
Artefact, the finished goods customs not to common with articles, goods not yet done or not yet completed customs procedures.
3.5. The shipment belonging to courier services, postal mandate are allowed to forward from the first entry gate (ports, airports, river ports, international transport train station, gate road) to the customs checkpoint Location outside the gate is specified, then the first entry gate customs don't check the shipment and shipment record base set of votes forward traffic with the shipment for transport agencies or for business and is responsible for supervising the Customs such as sealing paste, only couples or escorts.
3.6. for goods, items not yet make customs procedures or not yet completed customs procedures such as custody awaiting the Agency's license management, custody pending or violating the law must make Customs sealing mode and temporarily deposited in the repository of the business by the customs administration.
4. Export: 4.1. Articles, goods when exported subjected to inspection, surveillance and complete customs procedures right from when the business on behalf of the sender or the sender directly export procedures at the customs checkpoint until the shops at the last gate.
For heavy, bulky goods, businesses on behalf of the sender or the sender directly export procedures with customs gate as for ordinary exports.
4.2. The customs procedures for goods, items are categorized into two types: 4.2.1. For documents, books, publications after the completion of the procedure with the specialized agency, the only business to declare the total number on the export goods declaration. Signed on the customs declaration.
4.2.2. for articles, business goods on behalf of the sender or the sender directly to submit to fulfill customs declaration mode on each of the declarations before.
5. diplomatic Bags 5.1. Diplomatic bags are free to declare, long customs inspection.
5.2. diplomatic Bags are only accepted when carried signs outside notice, are Maple sandwiched hypnosis lead foreign affairs according to international treaties and article 8 of Ordinance exemption privileges for diplomatic missions, consular and representative bodies of international organizations in Vietnam.

5.3. Who going to send or receive diplomatic bag should be diplomatic staff, traffic or who is the diplomatic, consular and international organizations mandated by the authoritative paper. Authorized staff must have photo card to recognize and do not enjoy any privileges whatsoever as for diplomatic staff traffic.
5.4. the base case have confirmed the contents inside of the diplomatic bag be abused on purpose is unlawful Vietnam and international treaties on diplomatic relations which the State Vietnam signed or joined the Customs does not allow diplomatic bags across the border.
6. warehouse mode 6.1. Business courier service postal mandate, must have the arsenal to keep separate the type of product, the following goods:-articles, goods exports, imports have not customs procedures;
-Articles, unfinished goods customs procedures such as custody awaiting the Agency's license management, custody pending for breach;
-Goods, items completed customs procedures but have not really, actually.
6.2. When out working hours, customs officers monitor sealing mode repositories as required. Warehouse management staff of the enterprise is responsible for the key repository. The close, open the warehouse was made in front of customs supervision warehouses. Where necessary, the customs post office has the right to check irregular warehouses have the witness of the business.
IV. VIOLATIONS And HANDLING SOME SPECIAL CASES 1. General rule: the case of the Customs detected violations of the law with respect to articles, goods in airmail parcels sent via the postal service; artefact, the goods sent by courier service, the postal service mandate, the custom properties the level of violations that can handle about administrative violations in the field of customs or the handling of administrative violations in the field of telecommunications or move to the function body to handle.
2. Set the minutes 2.1. The Customs conducted formed thereon for violation referred to in point 1 above are as defined in decision No. 318/1997/QD-2 on December 16, 1997. The minutes set up there in the presence of the business. Towards outside, if the articles or goods in airmail, parcels or INTEGRATOR as defined package seized the Customs record seizure for the delivery business. Businesses have the responsibility to notify the original sender know or post offices.
2.2. for airmail, parcels that business owners make on behalf of the customs, the customs post office established a breach of regulations. Business sign the minutes and is responsible for implementing the obligations in deciding sanctions by customs.
3. for the processing of Exchange: 3.1. The case of exchange of parcels, parcel when import value below the stipulated duty free for airmail, parcels, the enterprise business thereon split that amount out of airmail, parcels; Vietnam money exchange according to the exchange rate announced by the State Bank and invite the recipient to set up money to play or have the cost to transfer to the recipient (if the remote recipients). Airmail, parcels are still normal delivery included thereon.
3.2. Case of exchange of parcels, parcel import value on tax exemption level defined for airmail, parcels, although declared or not declared to customs, the customs agency formed thereon and processed as required by the law of Vietnam and in accordance with the international treaties of the World Postal Union (UPU).
4. Handle the myriad circumstances admit: 4.1. Airmail, parcels cannot be imported for recipients, business transfer done on original countries as required by the UPU after procedure check with customs.
4.2. Airmail, parcels cannot be exported for recipients to complete transfer of Vietnam and have to do the check procedure before the complete sender transmitter.
4.3. The handling of parcels, parcel, package loads admitted was a Board handle as required in circular between the Finance Ministry and the post office number 227/TT-TC-PTT on 31-8-1992 "guide the handling of parcels, Mailer admitted". The customs post office is a member of the Council handles parcels (except mail), import that parcel.
5. for those parcels, parcel importing that person sent abroad are requested to modify or change them name the recipient address or request forwarded to other addresses in the country, based on the request of the sender (CN17), post forwarded to new address after you have forwarded to the customs post.
V. IMPLEMENTATION 1. This circular effect after 15 days from the date of signing and replacing circular No. 06/20 PTT-TTHQ 6-1995 between the General Post Office and the General Department of customs. The writing guide formerly opposed to this circular are repealed.
2. The General Department of customs and Of the postal Bureau jointly solve the problems arising from the base unit in the process of implementation of this circular.