CIRCULAR

ON CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION; EXPORT TAX, IMPORT TAX, AND ADMINISTRATION OF TAX ON EXPORTED GOODS AND IMPORTED GOODS

Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2011 and the Law on the amendments to The Law on Customs No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Export and import tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006 and the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to the Law on State budget No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008;

Pursuant to the Law on special excise duty No. 27/2008/QH12 dated November 14, 2008;

...

...

...

Pursuant to the Law on Inspection No. 56/2010/QH12 dated November 15, 2010;

Pursuant to the Government's Decree No. 16/2001/NĐ-CP dated May 02, 2001 on organization and operation of finance lease companies and the Government's Decree No. 65/2005/NĐ-CP dated May 19, 2005 on amendments to some Articles of the Decree No. 16/2001/NĐ-CP;

Pursuant to the Government's Decree No. 66/2002/NĐ-CP dated July 01, 2002 on limits on luggage of people on exit and entries, limits on tax-free gifts;

Pursuant to the Government's Decree No. 154/2005/NĐ-CP dated December 15, 2005 on customs procedures, customs supervion and inspection;

Pursuant to the Government's Decree No. 12/2006/NĐ-CP dated January 23, 2006, detailing the implementation of the Law on Trade applicable to international goods trade and the activities of agents, trading, processing, and transiting of goods with foreign partners;

Pursuant to the Government's Decree No. 23/2007/NĐ-CP dated February 12, 2007 elaborating the implementation of the Law on Commerce on goods trading and other activities related to goods trading of foreign-invested companies;

Pursuant to the Government's Decree No. 29/2008/NĐ-CP dated March 14, 2008 on industrial parks, export-processing zones and economic zones;

Pursuant to the Government's Decree No. 123/2008/NĐ-CP dated December 08, 2008 elaborating and providing guidance on the implementation of the Law on Value-added tax and the Government's Decree No. 121/2011/NĐ-CP dated December 27, 2011 on amendments to the Government's Decree No. 123/2008/NĐ-CP;

Pursuant to the Government's Decree No. 26/2009/NĐ-CP dated March 16, 2009 elaborating the implementation of a number of articles of the Law on special excise duty and the Government's Decree No. 113/2011/NĐ-CP dated December 08, 2011 on amendments to the Government's Decree No. 26/2009/NĐ-CP;

...

...

...

Pursuant to the Government's Decree No. 93/2009/NĐ-CP dated October 22, 2009 on the management and use of foreign non-governmental aid;

Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13th 2010, detailing the implementation of a number of articles of the Law on Export and import tax;

Pursuant to the Government's Decree No. 67/2011/NĐ-CP dated August 08, 2011 elaborating and providing guidance on the implementation of the Law on Environmental protection tax and the Government's Decree No. 69/2012/NĐ-CP dated September 14, 2012 on amendments to Clause 3 Article 2 of the Government's Decree No. 67/2011/NĐ-CP;

Pursuant to the Government's Decree No. 07/2012/NĐ-CP dated February 09, 2012 on the agencies appointed to carry out specialized inspections;

Pursuant to the Government's Decree No. 83/2013/NĐ-CP dated July 22, 2013 elaborating the implementation of a number of articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration;

Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.

The Minister of Finance promulgates a Circular on customs procedures, customs supervion and inspection, export tax, importax and administration of tax on exported goods and imported goods:

Part I

GENERAL GUIDELINES

...

...

...

This Circular specifies the customs procedures, customs supervion and inspection of exported goods, imported goods and goods in transit; exported, imported vehicles and vehicles in transit, export tax, import tax, and administration of tax on exported goods and imported goods.

Article 2. Goods not subject to export tax and import tax

The goods specified in Article 2 of the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and import tax are not subject to export tax and import tax.

Article 3. Rules for carrying out customs procedures, customs supervision, customs inspection, and tax administration 

1. The customs procedures, customs supervion, customs inspection, and tax administration shall comply with Article 3 of the Government's Decree No. 154/2005/NĐ-CP dated December 15, 2005 on customs procedures, customs supervion and customs inspection; Article 4 of the Law on Tax administration, which is amended in Clause 1 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 dated November 20, 2012.

2. Customs authorities shall manage risks to customs procedures, customs inspection, customs supervion, and tax administration of exported/imported goods, exported/imported vehicles and vehicles in transit in accordance with law.

Article 4. Post-customs clearance inspections

Customs dossiers, imported and exported goods that are granted customs clearance are the objects of post-customs clearance inspections according to Article 32 of the Law on Customs No. 42/2005/QH11, Chapter X of the Law on Tax administration No. 78/2006/QH10, Clause 24 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13, the Decree No. 83/2013/NĐ-CP, Chapter VI of the Decree No. 154/2005/NĐ-CP and part VI of this Circular.

Article 5. Rights and obligations of declarants, taxpayers, responsibilities and entitlements of customs authorities and customs officers

...

...

...

2. The restructured companies shall inherit the rights and fullfill the tax obligation in accordance with Article 55 of the Law on Tax administration. In particular:

a) Converted companies shall inherit the obligations and entitlements pertaining to taxation, incentives pertaining to customs procedures and export tax payment procedure of the old companies.

b) The companies being amalgamated, merged, divided or split shall apply the 275-day tax payment deadline to raw materials and supplies (hereinafter referred to as raw materials) imported for producing exports according to Article 38 of the Decree No. 83/2013/NĐ-CP and Clause 1 Article 20 of this Circular when:

b.1) Both transferor and transferee companies meet the conditions.

b.2) The new companies that are established from the divided company that meets the conditons

c) If the company amalgamated, merged, split, divided falls into other cases, the Director of the Customs Department of the province or city where its head office is situated shall decide the application of the 275-day tax payment deadline according to Article 38 of the Decree No. 83/2013/NĐ-CP and Clause 1 Article 20 of this Circular.

3. The declarant, the taxpayer shall certify, append signatures and seals on the documents in the customs dossier, supplementary declaration, liquidation dossier, application for registration of tax-free goods, tax settlement dossier, application for tax exemption, tax reduction, tax refund, tax cancellation, application for settlement of tax, fines for late payment, overpaid tax, application for tax deferral, application for tax payment in instalments, application for prior determination of HS codes, application for prior determination of customs value, application for prior certification of goods origins, application for certification of tax obligation fulfillment, application for writing off tax debts, late payment interest, fines; the papers that are photocopies, other documents issued by foreigners in the form of emails, fax, telex, etc. that are submitted to the customs authority as guided in this Circular, and take responsibility before the law of the accuracy, truthfulness, and legitimacy of such documents.  If the photocopy has multiple pages, the declarant or the taxpayer shall certify, append signatures and seals on the first page and append overlapping seals on every page.

The documents that are not written in Vietnamese or English must be translated into Vietnamese, and the declarant shall be responsibility for the accuracy of such translation.

4. The customs authority and customs officers shall exercise the rights and discharge the responsibility specified in Article 27 of the Law on Customs; Article 8 and Article 9 of the Law on Tax administration, which are amended in Clause 5 and Clause 6 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13; Article 57 of the Decree No. 154/2005/NĐ-CP.

...

...

...

6. Cooperation between the customs authority and the declarant or taxpayer.

a) The customs authority shall provide guidance on the customs procedures, provide information, documents, disclose the customs procedures and taxation procedure for the declarant or taxpayer to comply with legislation on customs, taxations, exercise their rights and discharge their responsibility in accordance with law.

b) The declarant or taxpayers shall responsively provide the customs authority with information about goods and vehicles exported, imported, in transit, and the violations of customs law in order to ensure healthy competition.

c) The customs authority and the declarant or taxpayer may cooperate or exchange information via a memorandum in order to ensure the fulfillment of obligations and responsibilities of both parties.

Part II

CUSTOMS PROCEDURES, CUSTOMS SUPERVISION, CUSTOMS INSPECTION, AND ADMINISTRATION OF TAX ON COMMERCIAL EXPORTS AND IMPORTS 

Chapter I

GENERAL GUIDANCE ON CUSTOMS PROCEDURES AND TAX ADMINISTRATION

Article 6. Commercial exports and imports

...

...

...

1. Goods exported and imported under sale contracts;

2. Goods temporarily imported for re-export (hereinafter referred to as temporarily imported goods);

3. Goods in transit;

4. Goods exported or imported as raw materials for export production;

5. Goods exported or imported to execute processing contracts with foreign traders;

6. Goods exported or imported to serve project execution;

7. Goods exported or imported across the border under regulations of the Prime Minister on management of border trading with bordering countries;

8. Commercial exports and imports of organizations and individuals that are not traders;

9. Exported goods and imported goods of export processing companies;

...

...

...

11. Goods that are temporarily imported or temporarily exported for exhibition;

12. Machinery and equipment for making moulds or models that are temporarily imported or temporarily exported to serve construction, execution of projects, testing, research.

Article 7. Prior determination of HS codes of exported goods and imported goods (hereinafter referred to as prior determination of HS codes)

1. Prior determination of HS codes of exported goods and imported goods shall be carried out before the customs procedure is initiated at the request of the applicant.

2. The application for prior determination of HS codes consists of:

a) The written request for prior determination of HS codes (the form No. 01/XĐTMS/2013 Appendix III to this Circular): 01 original copy;

b) The contract with the foreign party to sell the goods being applied for prior determination of HS codes: 01 photocopy;  

c) Technical document describing in details the composition, properties, structure, features, and operation of the goods: 01 original copy;

d) The catalogue or image of the goods: 01 photocopy;

...

...

...

e) The manifest of documents in the application for prior determination of HS codes: 01 original copy.

3. Procedure for prior determination of HS codes:

a) The applicant for prior determination of HS codes shall:

a.1) Complete the form of application for prior determination of HS codes (the form No. 01/XĐTMS/2013 in Appendix III to this Circular)

a.2) Submit the sufficient application for prior determination of HS codes specified in Clause 2 of this Article to the Customs Department of the province or city where customs procedures are follow at least 90 days before the date of export or import;

a.3) Provide information and documents to clarify the application for prior determination of HS codes to the Customs Department of the province (hereinafter referred to as Customs Department) or the General Department of Customs at their request;

a.4) Notice the Customs Department within 10 days if any change in the goods is made, specifying the reasons and date of such change.

a.5) Request the General Department of Customs to grant an extension of the notification of result of prior determination of HS codes when it expires, provided the information, documents, goods samples and laws related to prior determination of HS codes are not changed.

b) The customs authority:

...

...

...

b.1) The Customs Department shall check the application and:

b.1.1) Send the applicant a written notification of refusal of prior determination of HS codes within 05 working days from the day on which the application is received if the sale contract is not directly executed by the applicant;

b.1.2) Request the applicant to provide additional information, evidence, or documents within 05 working days from the day on which the application is received if the sale contract is directly executed by the applicant but the application for prior determination of HS codes or information in the application form is not sufficient;

b.1.3) If the sale contract is directly executed by the applicant and the application is sufficient, within 05 working days the Customs Department shall send the General Department of Customs the suggested HS codes of the goods, the reasons, the basis and the application for prior determination of HS codes submitted by the applicant.

b.1.4) While considering the suggested HS codes of the goods, if the information in the documents is consistent but the analysis or verification of goods is necessary for determination of goods characteristics, the Customs Department shall send a request the provision of goods samples in writing. The sample shall be sent for analysis or verification in accordance with Clause 8 and Clause 9 Article 17 of this Circular.

Within 05 working days from the day on which the analysis or verification result is given, the Customs Department shall send the General Department of Customs the suggested HS codes, the reasons, and the application for prior determination of HS codes submitted by the applicant together with the notice of verification or analysis results.

The application and result shall be updated on the database about goods application and taxation of the customs authority.

b.2) The General Department of Customs shall check the application and suggestion of the Customs Department, then:

b.2.1) The Director of the General Department of Customs shall send a written notification of the result of prior determination of HS codes (the form No. 02/TB-XĐTMS/2013 in Appendix III to this Circular) within 25 working days from the day on which the sufficient documents sent by the Customs Department is received (for usual goods) or within 90 working days from the day on which sufficient documents are received (if the goods need analyzing, certifying, or are complicated). The written notification of the result of prior determination of HS codes (hereinafter referred to as notification of HS codes)shall be sent to the applicant, the Customs Department, updated on the database of the customs authority, and posted on the website of the General Department of Customs;

...

...

...

The time limit for processing the application begins when the General Department of Customs receives sufficient information and documents from the applicant.

b.2.3) If verification must be carried out by the foreign authority, the time limit for verification shall comply with the agreement signed with the foreign party. The time limit for processing the application begins when the General Department of Customs receives the verification result given by the foreign authority.

4. Validity of the notification of HS codes:

a) The notification of HS codes is not effective if the actual goods being exported or imported are not consistent with the goods stated in the application.

b) The notification of HS codes is valid for no more than 03 year from the day on which it is signed by the Director of the General Department of Customs.

c) After the 03-year period, if the information, documents, goods samples, and basis for issuing the notification of HS codes are not changed, the General Department of Customs shall consider granting an extension of the notification of HS codes at the request of the applicant.

d) The Director of the General Department of Customs shall amend or replace the notification of HS codes (the form No. 03/TT-XĐTMS/2013 in Appendix III to this Circular) if the notification is found improper. The amendment or replacement of the notification of HS codes takes effect from the day on which it is signed.

dd) The notification of HS codes expires when the law being the basis for issuing the notification of HS codes is amended or superseded. The expiration date is the day on which the amendment or replacement of law being the basis for issuing the notification of HS codes takes effect.

e) The Director of the General Department of Customs shall invalidate the notification of HS codes if documents in the application for prior determination of HS codes are found inaccurate or untruthful.

...

...

...

6.  The applicant shall send a petition to the Ministry of Finance if the applicant does not concur with the decision made by the Director of the General Department of Customs.

Article 8. Prior determination of value of exported goods and imported goods (hereinafter referred to as prior determination of value)

1. Conditions for prior determination of value

a) The method for determining the taxable prices, additions, deductions of exported goods and imported goods shall be determined in advance if the applicant that requests the prior determination of value has not exported or imported the exact same goods.

b) Apart from satisfying the conditions in Point a of this Clause, the applicant for prior certification of prices must:

b.1) Have engaged in export and import for at least 365 days up to the day on which the application for prior determination of value is submitted. Within the 365-day period, the application must:

b.1.1) Not be present in the list of entities penalized for smuggling across the border made by the customs authority;

b.1.2) Not be present in the list of entities penalized for tax evasion or tax fraud pertaining to export and import made by customs authority;

b.2) Have made payment via bank by opening L/C for all exported or imported goods under the sale contract that, which are applied for prior determination of value.

...

...

...

2. The application for prior determination of value:

a) The application for prior certification of taxable value consists of:

a.1) 01 original copy of the written request for prior determination of value (the form No. 04XĐTMS/2013 Appendix III to this Circular);

a.2) 01 photocopy of the sale contract that is directly executed by the applicant according to Clause 1 Article 2 of the Circular No. 205/2010/TT-BTC dated October 15, 2010 of the Ministry of Finance;

a.3) 01 photocopy of every technical documents, image or catalogue;

a.4) 01 photocopy of the every document appropriate for the application for prior determination of value, such as:

a.4.1) For imported goods:

- The documents proving that special relationships do not affect the value;

- Documents related to the amounts paid by the buyers that are not included in purchase prices on the invoice;

...

...

...

- Documents related to the deductions;

- Other documents related to the goods applied for prior determination of value (if any).

a.4.2) For exported goods:

- Relevant documents when the actual sale prices that are not FOB or DAF prices at the checkpoint of export;

- Other documents related to the goods applied for prior determination of value (if any).

a.5) 01 original copy of every document.

b) Apart from the documents mentioned in Point a of this Clause, the application for prior certification of prices must contain 01 photocopy of every receipt of payment via bank by opening L/C of all goods under the sale contract.

3. Procedure for prior determination of value

a) The applicant shall:

...

...

...

a.2)  Submit the sufficient application for prior determination of value as prescribed in Clause 2 of this Article to the Customs Department where they intend to follow the customs procedures at least 90 days before the export or import;

a.3) Provide documents and discuss with the Customs Department or the General Department of Customs at their request in order to clarify the request for prior determination of value.

a.4) Send a written notification to the Customs Department within 10 days from the day on which a change to the goods stated in the application submitted to the customs authority is made, specifying the change, reasons, and date of change.

a.5) Request the General Department of Customs to grant an extension of the notification of result of prior determination of value when it expires, provided the information, documents, and laws being the basis for the issuance of the notification are not changed.

b) For the customs authority:

Based on the laws, database about values of the customs authority, and the application for prior determination of value, the customs authority shall:

b.1) The Customs Department shall check the application and:

b.1.1) If the conditions for prior determination of value specified in Clause 1 of this Article are not satisfied, or the sale contract is not directly executed by the applicant, the Customs Department shall send the applicant a written notification of refusal of prior determination of value within 05 working days from the day on which the application is received;

b.1.2) If the conditions for prior determination of value mentioned in Clause 1 of this Article are satisfied, the sale contract is directly executed by the applicant, but the application or information in the application is not sufficient, the Customs Department shall send request the applicant in writing to provide additional information, evidence and documents within 06 working days from the day on which the application is received;

...

...

...

The documents and result shall be updated on the value database of the customs authority.

b.2) The General Department of Customs shall check the application and suggestion of the Customs Department, then:

b.2.1) The Director of the General Department of Customs shall issue a notification of result of prior determination of value (the form No. 05/TB-XĐTTG/2013 in Appendix III to this Circular) within 25 working days from the day on which the all documents are sent by Customs Department are received (in an ordinary case) or within 90 working days from the day on which all documents are received (if the case in complicated and needs verifying).  The notification of result of prior determination of value (hereinafter referred to as notification of value) shall be sent to the applicant, the Customs Department, updated on the database of the customs authority, and posted on the website of the General Department of Customs.

b.2.2) While processing the application for prior determination of value, if information or documents in the application must be clarify, the General Department of Customs shall request the applicant to participate in a consultation. If the basis or information is inadequate, within 05 working days from the day on which sufficient documents are received from the Customs Department, the General Department of Customs shall request the applicant in writing to provide additional information or documents.

The time limit for processing the application for prior determination of value begins when the General Department of Customs receives sufficient information and documents provided by the applicant.

b.2.3) If verification must be carried out by the foreign authority, the time limit for verification shall comply with the agreement signed with the foreign party. The time limit for processing the application for prior determination of value begins when the General Department of Customs receives the verification result.

4. The validity of the notification of value

a) The notification of result of prior determination of value is not effective if the actual goods being exported or imported are not consistent with the goods stated in the application, or the application for prior determination of value is changed.

b) Validity of the notification of value:

...

...

...

b.2) For prior certification of prices: the notification of value is valid for the shipments that need prior certification of prices.

c) When the notification of value expires, Director of the General Department of Customs shall consider granting an extension of the notification at the request of the applicant if the information, documents and basis for issuing the notification are not changed.

d) The Director of the General Department of Customs shall amends or supersedes the notification of value in writing (the form No. 06/TT-XĐTTG/2013 in Appendix III to this Circular) when the notification is found improper. The amendment or replacement of the notification of value takes effect on its issuance date.

dd) The notification of value expires when the laws being the basis for its issuance are changed. The expiration date is the date on which the amendment of the law being the basis for issuing the notification of value takes effect.

e) The Director of the General Department of Customs shall annul the notification of value in writing if the application is found inaccurate or untruthful.

5. The notification of value is the basis for making the taxable value declaration, and submitted together with the customs dossier (01 photocopy) when following customs procedures.

6. The applicant shall send a petition to the Ministry of Finance if the applicant does not concur with the decision made by the Director of the General Department of Customs.

Article 9. Prior certification of origins

1. The prior certification of origins is applicable to imported goods.

...

...

...

a) 01 original copy of the written request for prior certification of origins (the form No. 07/XĐXX/2013 in Appendix III to this Circular);

b) 01 original copy of manifest of raw materials used for the manufactures of goods including the information such as names, codes of goods, origins of raw materials, composition of the products, CIF prices or equivalent prices of raw materials based on the information provided by the manufacturer or exporter;

c) 01 photocopy of the description of the production process or the certificate of composition analysis issued by the manufacturer;

d) The catalogue or image of the goods: 01 photocopy;

dd) Goods samples if requested by the General Department of Customs;

3. Procedure for prior certification of origins:

a) The applicant for prior certification of origins shall:

a) The written request for prior certification of origins (the form No. 07/XĐXX/2013 in Appendix III to this Circular).

a.2) Submit the application for prior certification of origins specified in Clause 2 of this Article to the Customs Department where customs procedures are follow at least 90 days before the date of import;

...

...

...

a.4) Send a written notification to the Customs Department or the General Department of Customs within 10 days if any change to the application for prior certification of origins is made, specifying the date of change.

b) The customs authority:

Based on the law, database about goods classification, tax imposed by the customs authority, and the application for prior certification of origins, the customs authority shall:

b.1) The Customs Department shall check the application and:

b.1.1) If the application or information in the application for prior certification of origins is not sufficient, the Customs Department shall request to applicant in writing to provide additional information, evidence and documents within 05 working days from the day on which the app is received;

b.1.2) If the application is sufficient, the Customs Department shall send the General Department of Customs a written request for consideration together with the application for prior certification of origins within 05 working days from the day on which the sufficient application is received;

b.1.3) While following the customs procedure for import, the Customs Department shall check and compare information on request for prior certification of origins to the actual imported goods. If the imported goods are not consistent with the notification of prior certification of origins, the Customs Department shall request the General Department of Customs to annuls the notification of prior certification of origins as guided in Point b Clause 4 of this Article, and inspect the origins as prescribed in Point e Clause 2 Article 16 of this Circular.

b.2) The General Department of Customs shall check the application and suggestion of the Customs Department, then:

b.2.1) The Director of the General Department of Customs shall issue a notification of prior certification of origins (the form No. 08/TBXĐXX/2013 in Appendix III to this Circular) within 25 working days from the day on which the sufficient documents sent by the Customs Department are received (for usual goods) or within 90 working days from the day on which sufficient documents are received (if verification of information about the manufacturer, the market, origins of raw materials, geographical characteristics, technology, result of verification, analysis, classification is necessary). The notification of prior certification of origins shall be sent to the applicant, the Customs Department, updated on the database of the customs authority, and posted on the website of the General Department of Customs;

...

...

...

The time limit for processing the application for prior certification of origins begins when the General Department of Customs receives additional documents.

b.2.3) If verification must be carried out by the foreign authority, the time limit for processing the application for prior certification of origins shall comply with relevant International Agreements;

b.2.4) If the applicant for prior certification of origins fails to provide sufficient information, the General Department of Customs shall reject the prior certification of origins and send a written notification (the form No. 09/CDHL-XĐXX/2013 in Appendix III to this Circular).

4. Validity of the notification of prior certification of origins:

b) The notification of prior certification of origins of imported goods is valid for no more than 03 year from the day on which it is signed by the Director of the General Department of Customs, and only be used for the goods, manufacturer and exporter in the application.

b) Annulment of the notification of prior certification of origins:

The Director of the General Department of Customs shall annul the notification of prior certification of origins in one of the cases below:

b.1) Relevant legislative documents are amended.

b.2) The criteria for assessing origins of goods are changed.

...

...

...

b.4)  The applicant provides false information.

5. Using the notification of prior certification of origins:

b) The notification prior certification of origins is used for declaring origins and following customs procedures.

b) The notification of prior certification of origins is not used for claiming preferential tax rates.

The prior certification of origins and application of preferential tax rates for goods imported under Free Trade Agreements to which Vietnam is a signatory shall comply with such Agreements.

6. The applicant shall send a petition to the Ministry of Finance if the applicant does not concur with the notification of prior certification of origins issued by the Director of the General Department of Customs.

Article 10. Checking goods before making customs declaration

The checking of goods before making the customs declaration according to Point b Clause 1 Article 23 of the Law on Customs shall be carried out as follows:

1. The goods owner shall submit send an application for checking goods before initiating the customs procedures to the goods holder, and notify the Sub-department of customs for supervision.

...

...

...

3. Before checking the goods, the goods holder shall make a certification, which is confirmed by the goods holder, goods owner, and supervising customs officer. Each party shall keep 01 copy.

4. After the goods are checked by the goods owner, the customs shall seal the goods. If goods cannot be sealed, the certification mentioned in Clause 3 of this Article must specify the condition of goods and that the goods holder is responsible for protecting the status quo of goods.

Article 11. Customs declaration

1. The customs declaration (including tax statement during customs procedures) shall be made in accordance with the form provided by the Ministry of Finance.

2. The goods that are exported or imported in different forms must be stated on separate corresponding declarations.

3. The customs declaration of imported goods shall be made before or within 30 days from the day on which the goods arrive at the border checkpoint. The arrival date of goods at the border checkpoint is the date on stamp of the customs authority appended on the manifest of imported goods at the unloading port in the dossier of imported vehicle (by sea, by air, by rail) or the date written in the declaration of vehicles moving across the border, or the vehicle logbook (by river, by road).

4. Customs declaration of goods under multiple contracts/orders

a) Imported goods that have multiple contracts/orders, one or multiple invoices of the same seller, the same delivery conditions, the same method of payment, are delivered at the same time, have the same bill of lading shall be stated in the same customs declaration.

b) Imported goods that have multiple contracts/orders, the same delivery conditions, method of payment, are sold to the same customer and delivered at the same time shall be stated in the same customs declaration.

...

...

...

5. For the goods that are imported in multiple forms, have the same bill of lading, invoice, stated on separate declarations corresponding to each form, the original documents shall be enclosed to a customs declaration; the documents enclosed with other customs declarations are photocopies. The photocopies shall specify ”Original copies are attached to the customs declaration No. … dated … “

6. If exported and imported goods eligible for tax reduction and/or preferential tax rates, the original tax rate before reduction, the reduction and/or preferential tax rate, and the documents on these must be specified.

7. Responsibility of the declarant, the tax payer for making customs declaration and using goods in accordance with the declaration:

a) Fill the declaration accurately, present and submit all necessary documents prescribed by law, provide the criteria for considering tax calculation, tax exemption, tax reduction, tax refund, cancellation of export tax, import tax, excise tax, VAT, environmental protection tax (except for the tax on goods that are not subject to tax);

a) Calculate the tax payable, exempted, considered, reduced, refunded, or cancelled, and take responsibility before the law for such calculation; state the tax payable on a remittance bill for every tax of the customs declaration.

8. If exported goods and imported goods that are not subject to export tax, import tax, excise tax, VAT, environmental protection tax, or eligible for exemption of export tax, import tax, preferential tax rates, incentives, tariff quota, but the subject of tax exemption, the purpose of tax exemption, preferential tax rates or incentives are changed, or the goods are raw materials imported for producing exports, or the goods temporarily imported for re-export are sold to the domestic market:

a) The taxpayer shall issue a notification of the quantity, quality, types, numbers, values, origins of the goods that are used for other purposes or sold to the domestic market;

b) Within 10 days from the day on which the request for permission for change of purpose or domestic sale is received, the customs authority shall make a written response;

After the customs authority approves the change of use purpose or domestic sale, the taxpayer shall declare and pay tax in accordance with Clause 1 Article 96 of this Circular on the new customs declaration.

...

...

...

9. The conditions and procedure for changing the use purpose or selling the goods mentioned in Clause 8 of this Article to the domestic market shall comply with Article 39, Article 41, Article 43, Article 52, Article 53, and Article 55 of this Circular.

Article 12. Customs dossier

1. While following the customs procedure for exporting goods, the declarant shall submit the customs dossier to the customs, including:

a) 02 original copies of the customs declaration;

b) 01 photocopy of the sale contract, export entrustment contract (if export is entrusted) of the exported goods subject to export tax, exported goods eligible for tax refund or tax cancellation;

c) 01 photocopy of the export invoice of exported goods that incur export tax;

d) 01 photocopy of the manifest of goods if the goods consist of multiple categories or inconsistently packaged;

dd) In the cases below, the declarant might need to submit:

dd.1) The export license if the goods must have the export license as prescribed by law: 01 original copy if goods are export all at once, or 01 photocopy enclosed with the original for comparison if goods are exported several times, and make a monitoring slip.

...

...

...

dd.3) If goods are eligible for exemption of export tax, the documents below are necessary apart from the documents mentioned above:

dd.3.1) The notice of successful bid or contractor appointment enclosed with the contract to supply goods, specifying the successful bid or sale prices exclusive of export tax (if the bidder wins the bid for the export contract); the entrusted import contract specifying the sale prices exclusive of export tax (if the export is entrusted): 01 photocopy. The original copy shall be presented in the first export at the Sub-department of Customs where the procedure is carried out for comparison.

dd.3.2) Other papers proving that the exported goods are eligible for tax exemption: submit 01 photocopy and present the original copy;

dd.4) The notification of prior determination of HS codes or customs value (if any): 01 photocopy.

2. While following the customs procedure for importing, the declarant shall submit the customs dossier to the customs, including:

a) 02 original copies of the customs declaration;

b) 01 photocopy of the sale contract;

c) 01 photocopy of the commercial invoice;

d) 01 photocopy of the manifest of goods if the goods consist of multiple categories or inconsistently packaged;

...

...

...

For goods imported by international post, if the bill of lading is not available, the declarant shall write the number of the package on the customs declaration, or submit the list of packages made by the post office.

If goods imported for petroleum exploration and extraction are loaded onto service ships (not commercial ships), the cargo manifest shall be submitted instead of the bill of lading.

e) In the cases below, the declarant shall submit or present:

e.1) 01 original copy of the certificate of inspection registration or the notice of exemption from inspection or the notice of inspection result of an organization appointed to carry out quality inspection, the food safety authority, or quarantine authority if the imported goods are in the list of goods that need undergoing food safety inspection or quarantine;

e.2) 01 original copy of the certificate of verification if the goods are granted customs clearance based on verification result;

e.3) 02 original copies of the declaration of imported goods value if the declaration of value is compulsory according to the Decision No. 30/2008/QĐ-BTC dated May 21, 2008 of the Minister of Finance on the issuance of declarations of dutiable values of exported goods and imported goods and guidance on declaration, the Circular No. 182/2012/TT-BTC dated October 25, 2012 of the Minister of Finance on amendments to the Circular No. 30/2008/QĐ-BTC;

e.4) The import license if the goods must have an import license; the license to import under tariff quota as prescribed by law: 01 original copy if goods are imported all at once, or photocopies enclosed with the original for comparison when goods are imported many times, and make a monitoring slip;

e.5) 01 original copy of the Certificate of Origin (C/O) in the following cases:

e.5.1) The goods made in a country or group of countries that concluded agreements on preferential tax rates with Vietnam (except for the imported goods of which the FOB price does not exceed 200 USD) in accordance with Vietnam’s law and the International Agreements to which Vietnam is a signatory, if the importer wishes to enjoy such incentives;

...

...

...

e.5.3) The goods are imported from the countries that apply anti-dumping tax, anti-subsidy tax, anti-discrimination tax, protection tax, or tax rates under tariff quota;

e.5.1) The import goods must comply with the regulations on import management in accordance with Vietnam’s law or bilateral or multilateral International Agreements to which Vietnam is a signatory.

The C/O submitted to the customs must not be changed or replaced, unless it is changed or replaced by a competent organization by a deadline prescribed by law.

e.6) The goods eligible for import tax exemption mentioned in Article 100 of this Circular must have:

 e.6.1) The list of tax-free goods enclosed with the monitoring slip registered with the customs if the list registration is compulsory according to Clause 1 Article 101 of this Circular: 01 photocopy enclosed with the original for comparison;

e.6.2) The notice of successful bid or contractor appointment enclosed with the sale contract or goods supply contract that specifies the successful bid or sale price exclusive of import tax (if the applicant wins the bid for the import contract); the import entrustment contract, the service contract that specify sale prices exclusive of import tax (if the import or service provision is entrusted); the finance lease contract (if the finance lease company imports machinery, equipment or vehicles to serve the project eligible for finance lease incentives): 01 photocopy. The original copy shall be presented in the first import at the sub-department of customs for comparison;

e.6.3) 01 photocopy of the paper related to the transfer of goods eligible for tax exemption if the goods of an entity eligible for tax exemption are transferred to another entity eligible for tax exemption;

e.6.4) 01 photocopy of the certificate of eligibility to open duty-free shop if the goods are imported and sold at a duty-free shop;

e.6.5) Other papers proving the eligibility for tax exemption of the imported goods;

...

...

...

If the owner or main contractor of the project funded by non-refundable ODA is not subject to export tax, import tax, VAT, excise tax according to legislation on taxation, it is compulsory to have the notice of successful bid or contractor appointment together with the goods supply contract that specifies the successful bid or sale prices exclusive of import tax, VAT, excise duty (if the applicant wins the bid for the import contract); the import entrustment contract that specifies the sale prices exclusive of import tax, VAT, excise duty: 01 photocopy enclosed with the original for comparison.

e.8) The notice of successful bids or contractor appointment (specifying the contents) enclosed with the contract to sell goods to export processing companies in accordance with the bidding result or goods supply contract, which specifies the successful bid or sale prices exclusive of import tax, excise duty, VAT on goods that are not subject to import tax, excise duty, or VAT (if any) to serve the construction of workshops and offices of the export processing companies.

e.9) The certificate of animal breed or plant variety registration issued by state agencies if the animal breeds or plant varieties are not subject to from VAT: 01 photocopy enclosed with the original for comparison;

e.10) For the goods not subject to VAT being machinery, equipment, supplies that cannot be manufactured at home and need importing to serve scientific research, technological development; the machinery, equipment, spare parts, specialized vehicles, and supplies that cannot be manufactured at home and need importing to serve petroleum exploration and extraction; airplanes, oil rigs, and ships that cannot be manufactured at home and are imported or hired from abroad to form fixed assets of companies, or to serve production, business, or lease back, it is compulsory to have:

e.10.1) The notice of successful bid or contractor appointment and the sale contract or goods supply contract or service contract, which specifies the payment exclusive of import tax) if the goods are not subject to VAT and imported by the bid winner or appointed contractor or service provider: 01 photocopy. The original copy shall be presented in the first import at the sub-department of customs for comparison;

e.10.2) The import entrustment contract that specifies the sale prices exclusive of VAT: 01 photocopy enclosed with the original for comparison;

e.10.3) The document of a competent authority that appoints other organizations to run scientific research programs/projects or execute science and technology contracts, enclosed with a written certification of the representative of the company or the head of the scientific research agency, and the commitment to directly use the imported goods for scientific research, technological development if the imported goods are meant to serve scientific research and technology development: submit 01 original copy;

e.10.4) The certification and commitment made by the representative of the company to use the imported machinery, equipment, spare parts, specialized vehicles that cannot be produced at home to serve petroleum exploration and extraction: submit 01 original copy;

e.10.5) The certification and commitment of the representative of the company to use the airplanes, oil rigs, and ships that cannot be manufactured at home and are imported or hired from abroad to form fixed assets of companies or to serve production, business, or lease back: submit 01 original copy;

...

...

...

e.11) The certificate of goods imported to serve national defense or security respectively issued by the Ministry of National Defense or the Ministry of Public Security if the goods imported are weapons or equipment directly serving national defense and security and are not subject to VAT: submit 01 original copy;

e.12) For the application of 5% tax rate to the equipment and instrument serving teaching, research, scientific experiments, it is required to have:

a.12.1) The notice of successful bid or contractor appointment or sale contracts signed with schools or research institutes, or goods supply contract or service contract: 01 photocopy. The original copy shall be presented in the first import at the Sub-department of customs for comparison.

e.12.2) The commitments made by the schools or research institutes to sue the equipment and instruments for scientific research and experiments: submit 01 original copy.

e.13) The notification of prior determination of HS codes, customs value, or origins (if any): 01 photocopy.

e.14) Other relevant documents as prescribed by law depending on the goods: submit 01 original copy.

Article 13. Customs declaration registration

1. Places to register the declaration

The declaration of exported or imported goods shall be registered at the Sub-department of customs at the checkpoint or outside the checkpoint area, in particular:

...

...

...

b) If the goods are moved to another checkpoint, the customs declaration shall be registered at the Sub-department of customs at the checkpoint or the Sub-department of customs to which goods are moved;

c) For the goods exported or imported in particular forms, the declaration shall be registered at corresponding locations as specified in this Circular.

This Regulation is also applicable to electronic customs procedures in the Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance.

2. Conditions and locations for registering the customs declaration

The declaration shall be registered right after the declarant fills and submit the customs dossier as prescribed and the customs inspects the conditions for registering the customs declaration, including:

a) Inspecting the conditions for taking coercive measures or suspending customs procedures;

b) Inspecting the validity of declared information and documents in the customs dossier;

c) Inspecting the adherence to the management and taxation policies applicable to exported goods and imported goods.

If the conditions for registering the declaration are satisfied, the customs officer shall issue the declaration registration number and update it on the system. If the conditions for registering the declaration are not satisfied, the customs officer notifies declarant of the reasons in writing.

...

...

...

1. The customs declaration shall be adjusted and supplemented in the following cases:

a) The supplementary declaration is made before the physical verification of goods or before the decision on exemption of physical verification of goods is made according to Clause 3 Article 9 of the Decree No. 154/2005/NĐ-CP;

b) The supplementary declaration is made after the customs grants the clearance or moves the goods to storage when the conditions below are satisfied:

b.1) The errors in the customs declaration is found and reported to the customs by the taxpayer or the declarant;

b.2) It is reported within 60 days from the day on which the customs declaration is registered, but before the customs carries out tax inspection at the premises of the taxpayer;

b.3) The declarant, the taxpayer provides ample evidence, and the customs is able to verify the accuracy, truthfulness and legitimacy of the supplementary declaration.

b.4) The supplementary declaration does not affect the application of policies on management of exported goods and imported goods to the shipment being declared.

2.  Contents of supplementary declaration:

a) Additional information being the criteria for tax calculation or identification of tax-free goods, goods eligible for tax exemption, tax reduction, tax refund, or tax cancellation;

...

...

...

c) Adjustment, addition of other information on the customs declaration.

3. The application for adjustment or supplementation consists of:

a) The written adjustment or supplementary declaration (the form No. 10/KBS/2013 in Appendix III to this Circular): 02 original copies;

b) Other documents proving the adjustment or supplementary declaration.

4. Processing the application for supplementary declaration:

a) The declarant shall:

a.1) Provide accurate and sufficient information in the supplementary declaration;

a.2) Calculate the additional tax or late payment interest (if any);

a.3) Submit the sufficient application to the customs authority by the time limit for making the supplementary declaration according to Article 34 of the Law on Tax administration and Clause 2 Article 22 of the Law on Customs;

...

...

...

a.5) If the supplementary declaration leads to an increase of the tax payable, the taxpayer shall pay it and the late payment interest (if any) as prescribed;

a.5) If the supplementary declaration leads to a decrease of the tax payable, the taxpayer may request the customs authority where the supplementary declaration is submitted to settle the overpaid tax as guided in Article 26 of this Circular.

b) The customs authority shall:

b.1) Specify the date and hour when the application for adjustment or supplementary declaration is received in the case mentioned in Point a Clause 2 Article 34 of the Law on Tax administration and Clause 2 Article 22 of the Law on Customs. Specify the date on which the application for supplementary declaration is received in the case mentioned in Point b Clause 2 Article 34 of the Law on Tax administration;

b.2) Inspect the sufficiency and accuracy of the application for adjustment or supplementary declaration, write the inspection result on adjusted declaration, give 01 copy to the declarant, and keep 01 copy;

b.3) The result of inspection of the application for adjustment or supplementary declaration shall be notified within:

b.3.1) 08 working hours since the sufficient application for adjustment or supplementary declaration is received if such adjustment or supplementary declaration is made before the customs carries out physical verification of goods or makes a decision to exempt the physical verification;

b.3.2)  05 working days from the day on which the sufficient application for supplementary declaration is received if such the supplementary declaration is made by the 60^th day from the day on which the customs declaration is registered and before the customs carries out tax inspection at the premises of the taxpayer.

5. Where the declarant or taxpayer finds errors in the submitted customs dossier and report them before the customs carries out tax inspection at their premises, after 60 days from the day on which the customs declaration is registered, but the declarant or taxpayer provides ample evidence and the customs is able to verify the accuracy and legitimacy of the declaration, then:

...

...

...

b) The customs shall receive and check the declaration made by the declarant or taxpayer similarly to the case of supplementary declaration guided in Point b Clause 4 of this Article; impose administrative penalties as prescribed and record them in the supplementary declaration. If the paid tax is higher than the tax payable, the customs shall refund the overpaid tax as prescribed in Article 26 of this Circular.

Article 15. Replacing the customs declaration

The customs declaration shall only be replaced when the method of export or import is changed, and before the physical verification of goods or before the decision on exemption of physical verification is made. Customs procedure:

1. The declarant shall send a written explanation for the replacement of the customs declaration to the Sub-department of customs where the declaration is registered;

2. The Director of the Sub-department of customs where the declaration is registered shall consider the explanation provided by the declarant. If the explanation is considered reasonable and no signs of trade fraud are found, the request shall be granted and a customs officer shall be appointed to:

a) Withdraw the registered customs declaration;

b) Annul the registered declaration by crossing it with a red pen, append the officer’s seal on both destructed declarations;

c) Register a new customs declaration. The new customs dossier consists of: the new customs declaration, the documents of the shipment, and the destructed customs declaration;

d) Take a note on the system: “This declaration has been replaced with the declaration No. … dated … ;

...

...

...

Article 16. Customs inspection during customs procedure

1. Inspection during customs procedure includes: inspection of the customs dossier, tax inspection and physical verification of goods.

2. Inspection during customs procedure includes:

a) Inspection of names and codes of goods according to Circulars of the Ministry of Finance providing guidance on classification of exported goods and imported goods.

b) Inspection of goods quantity;

If the quantity cannot be determined manually or with instruments of the customs authority (such as liquid, bulk cargo, massive cargo etc.) the customs shall examine the verification result provided by a verification service provider (hereinafter referred to as verifier).

c) Inspection of goods quantity:

c.1) If the goods quality cannot be verified with the instruments of the customs authority, the declarant shall be requested to take samples or provide the catalogue, and select a verifier. The conclusion given by the verifier is final.

c.2) If the declarant and the customs authority fail to concur in the selection of the verifier, the customs authority shall select a technical organization appointed to carry out inspections serving state management or a verifier (if the technical organization makes a written refusal). conclusion given by the technical organization or verifier is final. The declarant may file a complaint if they do not concur with such conclusion.

...

...

...

For the goods in the List of exported and imported goods that need licenses issued by state authorities, the customs authority shall register declarations and carry out customs procedures based on the licenses to export or import issued by state authorities.

dd) For the goods that need to undergo quality inspection, quarantine, food safety and hygiene inspection (hereinafter referred to as in-depth inspection): the customs authority shall carry out the customs procedure based on the certificate of in-depth inspection registration or the notice of exemption from on inspection or the notice of satisfactory shipment issued by an inspecting authority.

e) Inspecting the origins of goods based on the actual goods, customs dossier, relevant information, Article 15 of the Government's Decree No. 19/2006/NĐ-CP dated February 20, 2006, and relevant guiding documents:

e.1) If the actual origin of goods is not consistent with the declaration but they still belong to a country or territory granted most-favored nation treatment by Vietnam, the customs authority shall apply preferential tax rates as prescribed and take appropriate actions depending on the nature and severity of the violations.

e.2) If the origin of goods is in doubt, the customs authority shall request the declarant to provide supporting documents to prove it or request a competent authority of the exporting country to verity. Goods shall not enjoy tax incentives while awaiting the verification result, but still granted clearance according to ordinary customs procedures;

e.3) If the declarant submits the Certificate of Origin for the whole shipment but only imports part of the shipment, the customs authority shall accept the Certificate of Origin of the imported part.

e.4) If the Certificate of Origin is provided after the goods is released or moved to storage in order to recalculate tax, and is accepted by the Sub-department of customs where the declaration is registered, the declarant shall make the declaration and recalculate tax in accordance with the adjustment form (the form No. 10/KBS/2013 in Appendix III to this Circular).

e.5) The application of notification of prior certification of origins to the goods of which customs dossier must be inspected or undergo physical verification shall be examined.

g) Tax inspection includes:

...

...

...

g.2)  Inspecting the basis for identifying tax-free goods when the declarant identifies their goods as exempt from export tax, import tax, VAT, excise duty, or environmental protection tax.

g.3) Inspecting the basis for identifying goods as eligible for tax exemption or reduction when the declarant identifies their goods as eligible for tax exemption or reduction;

g.4) Check the criteria for calculating tax payable when the exported or imported tax are subject to tax based on the inspection result mentioned in Point a, Point b, Point c and Point d of this Clause, the result of inspection of dutiable values according to the Ministry of Finance’s guidance on the Government's Decree No. 40/2007/NĐ-CP dated March 16, 2007 on customs valuation of exported, imported goods, and relevant bases.

g.5) Inspecting the application of the notification of prior determination of HS codes or customs value of the goods that must undergo customs dossier inspection or physical verification.

h) For the goods temporarily imported for re-export or temporary export for re-import that are not sealed during customs inspection, the customs officer shall specify the goods names, quantity, category, codes, origin (if any) on the physical verification result sheet, or take pictures of the goods, and enclosed them with the customs dossier. During the procedure for re-export or re-import is complete, the customs officer shall compare the goods with their description in the customs dossier of temporary import or export (kept by the customs) and certify that the goods re-exported or re-imported are consistent with the goods temporarily imported or exported.

3. Based on the risk assessment of the customs authority, the head of the customs authority where the customs dossier is received and processed shall decide the method and level of inspection:

a) Exempt the dossier inspection and physical verification;

b) Inspect the customs dossier and exempt goods from physical verification;

c) Inspect the customs dossier and carry out physical verification of goods.

...

...

...

5. When the physical verification is done, the customs officer that carries out the inspection shall write the inspection results as guided by the General Department of Customs.

Article 17. Sampling, retention of samples of exported or imported goods to make customs declarations; fulfillment of requirements of the specialized inspection agency; analysis or verification for classifying exported goods and imported goods

1. Exported goods or imported goods shall be sampled in the following cases:

a) Exported goods or imported goods are sampled to serve the customs declaration at the request of the declarant or the specialized inspection agency;

b) The exported goods or imported goods must be sampled to serve the analysis or verification for classifying goods at the request of the customs authority.

2. The sampling shall be decided by the head of the customs authority that makes the request.

3. Procedure for sampling exported goods or imported goods

a) Samples shall be taken in accordance with the Sampling note (the form No. 11/PLM/2013 Appendix III to this Circular) if the sampling is requested by the declarant or customs authority.

b) If samples are taken for analysis: the samples must be taken from the shipment that needs analyzing. The General Department of Customs shall specify the requirements of samples and the procedure for sampling for analysis.

...

...

...

d) The representative of the goods owner and representative of the customs authority must be present during the sampling. If samples are taken at the request of a specialized agency, the representative of such agency must be present; the samples must be sealed and signed by every party. A record signed by all parties shall be made when samples are transferred.

4. Sampling techniques are guided by the General Department of Customs.

5. Places for sample retention

In the case mentioned in Point b Clause 1 of this Article, samples shall be retained at:

a) Exported/imported Goods Analysis and Classification Center (hereinafter referred to as Analysis and Classification Center) if samples are taken for analysis.

b) The customs authority that takes samples if samples are taken to serve other customs tasks.

6. Sample retention period:

a) The samples at Analysis and Classification Center shall be retained for 90 days from the day on which the analysis result is given.

b) The samples at the Sub-department of customs shall be retained for 90 days from the day on which customs clearance is granted.

...

...

...

a) The objects of analysis, verification for goods classification are samples of exported or imported goods (hereinafter referred to as samples).

b) Submission of request for analysis, verification:

b.1) The customs authority that receives the request for analysis shall take and send samples to Analysis and Classification Center to analyze the goods that are beyond the capacity of the customs authority, which require specialized instruments to determine the composition of samples;

b.2) If the Analysis and Classification Center affiliated to the General Department of Customs is not capable of analysis in the case mentioned in Point b.1 Clause 7 of this Article, the customs authority shall send such samples to a technical service provider under the management of a Ministry or a organization that provides verification services under the Law on Commerce (hereinafter referred to as verifier) for verification, and the use the result provided by such organization to determine the names, codes, and taxes of exported or imported goods.

The General Department of Customs shall announce the List of articles that cannot be analyzed by Analysis and Classification Center;

b.3) The submission of request for analysis or verification and the use of analysis or verification result in contravention of this Clause do not have the validity for goods classification.

8.  Application for analysis or verification

a) Application for analysis:

a.1) The application for analysis is made by the customs authority, bears its seal, and shall be sent to Analysis and Classification Center. The application consists of:

...

...

...

a.1.2) Relevant technical documents: 01 photocopy;

a.1.3) The customs declaration of exported or imported goods that need analyzing. If goods have undergone physical verification, the result given by the customs officer must be specified: 01 photocopy;

a.1.4) A commercial contract: 01 photocopy;

a.1.5) The Certificate of Origin (if any): 01 photocopy;

a.1.6) A list of documents in the application: 01 original copy.

a.2) If analysis is requested to serve the prior determination of HS codes: based on the samples sent by the applicant for prior determination of HS codes, the Customs Department shall make 02 copies of the Request for analysis (the form No. 13/PYCPT-XĐTMS/2013 in Appendix III to this Circular). 01 copy is kept by Analysis and Classification Center. The other copy shall be kept by the Customs Department. The application for analysis sent to Analysis and Classification Center is the photocopy of the application for prior determination of HS codes specified in Clause 2 Article 7 of this Circular.

b) The application for verification shall comply with regulations on goods verification.

9. Delivery of goods samples and application for analysis or verification.

a) The customs authority that requests the analysis or verification shall send the samples and application directly or send by post, or authorize the declarant in writing to send the samples and application to Analysis and Classification Center or the verifier.

...

...

...

c) Upon the receipt of goods samples and the application for analysis, Analysis and Classification Center shall make a Receipt note (the form No. 14/PTNYCPT/2013 in Appendix III to this Circular).  The Receipt note shall be made into 02 copies. 01 copy is kept by Analysis and Classification Center  and 01 copy is sent to the customs authority that requests the analysis.

Within 03 working days, Analysis and Classification Center shall send the Receipt note to the customs authority that requests the analysis.

d) If the goods samples and application for analysis are not satisfactory, Analysis and Classification Center shall send a written notification and return the samples and application within 03 working days from the day on which they are received.  The customs authority that requests the analysis shall complete the application and goods samples.

10. Destruction, return of analyzed or verified goods samples

a) Destruction of analyzed goods samples:

a.1) Analysis and Classification Center shall initiate the procedure for destructing the samples that have passed the retention period, samples of dangerous goods, samples that have transformed or cannot be retained any longer;

a.2) The destruction of analyzed samples shall be decided by the head of the unit and recorded in writing. The decision and sample destruction record shall be retained in accordance with regulations on document retention.

b) Return of analyzed goods:

b.1) If the request for analysis made by the customs authority says “Samples must be returned”, the Analysis and Classification Center shall return samples to the customs authority or the declarant (if authorized by the customs authority to receive the samples), provided such samples are returnable.

...

...

...

b.3) If goods samples are returned before the end of the retention period, the goods owner shall make a commitment not to file complaints about the analysis results.

b.4) A record shall be made when goods samples are returned (the form No. 15/BBTLMHH/2013 in Appendix III to this Circular).

c) The return of verified goods shall comply with regulations on goods verification.

11. Notification of analysis and classification result

a) Within 10 working days from the day on which the application and goods samples are received, Analysis and Classification Center shall send a notification of the analysis result to the General Department of Customs (the form No. 16/PTNYCPT/2013 in Appendix III to this Circular).

If the application involves samples of 02 types of goods, or the samples are complicated and need more time to analyze, Analysis and Classification Center shall send a written notification of the intended date to give the analysis result within 05 working days from the receipt of samples. After the analysis result is available, Analysis and Classification Center shall send a notification of the analysis results to the General Department of Customs (the form No. 16/TBKQPT/2013 in Appendix III to this Circular) together with the photocopy of the application for analysis.

b) The Director of the General Department of Customs shall makes a notification of goods classification result (the form No. 17/TBKQPL/2013 in Appendix III to this Circular) within 10 working days from the receipt of the notification of analysis result sent by Analysis and Classification Center.

The notification of classification result sent by the Director of the General Department of Customs is the basis for determining taxes and implement policies on exported or imported goods; shall be updated on the database, posted on the website, and uniformly applied in the customs sector.

12. The notification of classification of exported or imported goods that need verifying specified in Point b.2 Clause 7 of this Article:

...

...

...

13. The declarant may file a complaint if he does not concur with the classification result given by the customs authority.

Article 18. Supervising goods exported, imported, in transit; vehicles exported, imported, in transit

1. The customs supervision of goods exported, imported, in transit; vehicles exported, imported, in transit shall comply with Article 26 of the Law on Customs, Article 13 and Article 14 of the Decree No. 154/2005/NĐ-CP. This Circular also provides additional guidance on customs supervision of exported or imported goods that are moved in or out of the customs area at the checkpoint. In particular:

a) Responsibilities of the declarant.

When exported or imported goods are taken in or out of the customs area at the checkpoint, the declarant shall present the documents below to the customs authority:

a.1) The customs declaration:

a.1.1) The customs declaration of exported goods is the declaration certified by the customs authority;

a.1.2) The customs declaration of imported goods is the declaration in which the clearance, release, or storage of goods is certified by the customs authority; the goods release note issued by the warehouse owner;

a.2) Exported or imported goods.

...

...

...

b.1) The Sub-department of customs at the checkpoint shall supervise exported goods and imported goods as prescribed. When an exported or imported shipment is found violating legislation on customs, the Director of the Sub-department of customs at the checkpoint shall make a decision on physical verification.

b.2) When supervising exported or importing goods being taken in or out the checkpoint area, the Sub-department of customs at the checkpoint shall:

b.2.1) Check the validity of the customs declaration;

b.2.2) Compare the number of the shipping vehicle and the customs seal (if any);

b.3) Process the inspection result.

If the result is satisfactory, the customs officer shall certify, append the signature and seal, and then return the following papers to the declarant:

b.3.1) The customs declaration is certified that “Goods were under customs supervision” if goods are exported or imported by sea, by inland waterways, by ail, or by railway.

b.3.2) The customs declaration is certified that “Goods are exported/imported” if goods are already exported or imported by land, by river, or at a transshipment port or transshipment zone;

b.3.3) The record on transfer of goods being moved to another checkpoint;

...

...

...

If the inspection result is not satisfactory, the Sub-department of customs at the checkpoint shall take appropriate actions or instruct the declarant to make adjustments on a case by case basis.

If the customs declaration is invalid and must be annulled according to Clause 1 Article 31 of this Circular, the Sub-department of customs at the checkpoint shall request the declarant to go to the Sub-department of customs where it was registered to follow the annulment procedure.

c) For goods temporarily imported for re-export, exported or imported goods being moved to another checkpoint, the declarant shall present the dossier apart from the documents in Point a Clause 1 of this Article, And the customs authority shall carry out customs supervision according to Article 41 and Article 61 of this Circular.

2. The Director of the General Department of Customs shall provide guidance on the measures and supervision period applicable to each type of checkpoints,  goods exported, imported, in transit; vehicles exported, imported, in transit.

Article 19. Tax currency

1. Tax on exported and imported goods shall be paid in VND.  If tax is paid in a foreign currency, it must be a convertible foreign currency. Foreign currencies shall be converted into VND at the average exchange rate on the inter-bank foreign exchange market announced by the State bank of Vietnam when tax is calculated.

2. If tax must be provisionally paid in foreign currencies while pending official prices, the taxpayer may pay tax in a foreign currency or VND before customs clearance or release. After official prices are available and the taxpayer receives payment from the foreign customers, the taxpayer shall pay the difference (if any) in the foreign currency.

If tax is provisionally paid in VND, the exchange rate is the average exchange rate on the inter-bank foreign exchange market announced by the State bank of Vietnam when tax is calculated. Such exchange rate is uniformly applied to the currency exchange between the State Treasury and the customs authority.

Article 20. Tax payment deadline

...

...

...

1. If imported goods are raw materials for producing exports:

a) The taxpayer must satisfy the conditions below to enjoy the 275-day tax payment deadline from the day on which the customs declaration is registered:

a.1) The taxpayer owns a facility in Vietnam to produce exports from the imported materials (based on the commitment made by the company under the form No. 18/CSSX-SXXK/2013 in Appendix III to this Circular). The customs must carry out inspection at the factory if the company poses risks under the guidance of the General Department of Customs.

a.2) The taxpayer has engaged in export or import for at least 02 consecutive years when the registers the customs declaration of the materials imported for export production, and during such 02-year period the customs finds that:

a.2.1) The taxpayer does not carry any penalty for smuggling or illegal transit of goods across the border;

a.2.2) The taxpayer does not carry any penalty for tax evasion or trade fraud;

a.3) The taxpayer does not owe overdue debt, late payment interest, or fines when the declaration is registered;

a.4) The taxpayer does not carry any penalty pertaining to accounting during the previous 02 consecutive years before the customs declaration is registered;

a.5) The taxpayer must make payment for the raw materials imported for producing exports by bank transfer. The cases of payment considered bank transfer shall be resolved as prescribed in Clause 4 Appendix I to this Circular.

...

...

...

Where the parent company imports and supplies raw materials for its affiliates, or the affiliate imports and supplies raw materials for its affiliated units or other affiliates, the units affiliated to the parent company or the other affiliates must satisfy the aforesaid conditions; the importing parent company or affiliate must satisfy the conditions in Point a.2, a.3, a.4, a.5 of this Clause, and submit the list of affiliated units to the customs authority where the procedure is carried out.

b) If the conditions mentioned in Point a of this Clause are not satisfied but tax payment is guaranteed by a credit institution, and the conditions in Clause 2 Article 21 of this Circular are satisfied, the tax payment deadline is the end of the guarantee period, which does not exceed 275 days, from the day on which the customs declaration is registered. The late payment interest is exempt during the guarantee period.

c) Where the imported raw materials eligible for 275-day deadline or an extension beyond 275 days are not used for producing exports, or one of the conditions in Point a of this Clause is found unsatisfied, or products are exported after the deadline:

c.1) The products shall are sold to the domestic market. The taxpayer shall pay tax on the products sold to the domestic market and late payment interest on the period from the day on which the declaration of imported goods is registered to the tax payment date.

If the export contract is terminated by the foreign party or in the event of force majeure and the products must be sold to the domestic market, the taxpayer shall declare tax and calculate late payment interest from the tax payment deadline to the date of tax payment (if products are sold to the domestic market after the deadline) the Customs Department shall examine the explanations and resolve on a case by case basis.

c.2) The raw materials shall be re-exported. The taxpayer calculates and pays late payment interest on the period from the day on which the customs declaration is registered to the date of export. If the contract is terminated by foreign party due to an event of force majeure, the late payment interest is exempt. the Customs Department shall examine the explanations and resolve on a case by case basis.

c.3) The products shall be exported after the tax payment deadline: the taxpayer shall calculate and pay late payment interest on the period from the tax payment deadline to the date of export or date of tax payment (if taxis paid before products are exported). If the late export is on account of the foreign customer, the late payment interest is exempt.

c.4) If one of the conditions in Point a of this Clause is found unsatisfied, the taxpayer shall pay tax and late payment interest on the period from the day on which the declaration of imported goods is registered to the tax payment date, and carry penalties.

2. For goods temporarily imported for re-export

...

...

...

b) If products are re-exported after the guarantee period: the taxpayer shall pay late payment interest on the period from the end of the guarantee period to the date of re-export or date of tax payment (if tax is paid before re-export).

c) If guarantee if provided but products are sold to the domestic market, the taxpayer shall pay tax, re-calculate the deadline for paying tax on the products that sold to the domestic market, and pay late payment interest on the period from the date of completion of procedure for temporary import to the date of tax payment.

3. For the goods exported or imported in accordance with Point c Clause 3 Article 42 of the Law on Tax administration, which is amended in Clause 11 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13, the taxpayer shall pay tax before customs clearance.

If tax payment is guaranteed by a credit institution (the maximum guarantee period is 30 days from the day on which the customs declaration is registered) and the conditions in Clause 2 Article 21 of this Circular are met, the tax payment deadline is the end of the guarantee period, but late payment interest on the period from the customs clearance to the date of tax payment shall be paid. Late payment interest shall be calculated in accordance with Article 106 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 and guidance in Article 131 of this Circular.

4. The tax payment deadline in some special cases (except for the cases in which tax debt is paid in instalment according to Clause 25 Article 1 of the Law on the amendments to the Law on Tax administration no. 21/2012/QH13):

a) If the one customs declaration is registered to export or import several times, the tax payment deadline shall comply with regulations and is applicable to each export or import;

b) The exported or imported goods under the supervision of the customs authority are impounded by a state authority to investigate; the time limit begins when the state authority makes a written decision to release the goods;

c) If the imported goods serving national defense and security that are granted clearance or released are not exempt from tax, the taxpayer shall pay tax, recalculate the tax payment deadline and late payment interest on the period from the date of clearance or release until the date of tax payment; penalties shall be imposed (if any) as prescribed.

While awaiting the approval for tax exemption, the taxpayer shall make a commitment to comply with the final decision on tax on the imported goods serving scientific research, education and training made by Director of the General Department of Customs. If goods are not eligible for tax exemption, the taxpayer shall pay tax, recalculate the tax payment deadline and late payment interest on the period from the date of goods clearance or release until the date of tax payment; penalties shall be imposed (if any) as prescribed.

...

...

...

5. If the customs declaration is registered before July 01, 2013 but granted clearance or released after July 01, 2013, the tax payment deadline in Clause 1 Article 11 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 shall apply.

6. Deadline for paying imposed tax

a) For customs declaration registered from July 01, 2013, the tax on which is imposed by the customs, the tax payment deadline is the registration date of the customs declaration if goods are raw materials imported for producing exports. If goods are temporarily imported for re-export, the tax payment deadline is the completion date of customs procedure for import. For other goods, the deadline for paying imposed tax is the date of clearance or release;

b) If the customs declaration is registered before July 01, 2013 but the customs imposes tax after July 01, 2013, the tax payment deadline is the day on which the customs issues a decision on tax imposition.

7. The deadline for paying tax on exported crud oil, goods subject to protection tax, anti-dumping tax, anti-subsidy tax is specified Point c Clause 3 Article 42, which is amended in Clause 11 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13, according to which the taxpayer must pay tax before the goods are granted clearance or release, or a guarantee must be provided by a credit institutions. If a guarantee is provided by a credit institutions, a late payment interest of 0.05% per day shall be paid during the guarantee period. The maximum guarantee period is 30 days from the day on which the customs declaration is registered. Conditions for guarantee are specified in Clause 2 Article 21 of this Circular.

8.  Tax payment deadline when official prices are not available when goods are granted clearance or released: the taxpayer shall pay a provisional tax based on the prices stated before goods are granted clearance or released, or a guarantee must be provided by a credit institution. Conditions for guarantee are specified in Clause 2 Article 21 of this Circular. The taxpayer shall pay a late payment interest of 0.05% per day during the guarantee period.

If the provisional tax or guaranteed tax before the clearance or release is smaller than the tax payable when official prices are available, the taxpayer shall pay the difference. The late payment interest on the difference is exempt. Conditions for guarantee are specified in Clause 2 Article 21 of this Circular.

If the provisional tax or guaranteed tax before the clearance or release is larger than the tax payable when official prices are available, the overpaid tax shall be settled in accordance with Article 26 and Article 130 of this Circular.

9. The deadlines for paying VAT on specialized equipment, machinery, vehicles in technological lines, and building materials that cannot be manufactured at home and need importing to form fixed assets; raw materials for manufacturing animal feeds, fertilizers and pesticides are specified in Point c Clause 3 Article 42, which is amended in Clause 11 Article 1 of the Law on the amendments to the Law on Tax administration, and Clause 2 Article 21 of this Circular.

...

...

...

1. Tax payment guarantee shall be provided in the form of separate guarantee or joint guarantee.

a) Separate guarantee is the guarantee provided by a credit institution that makes a commitment to guarantee the payment of tax on a export or declaration of imported goods. If the taxpayer provided with guarantee by a credit institution fails to pay tax and late payment interest (if any) at the end of the guarantee period, the credit institution that provides guarantee shall pay tax and late payment interest on the taxpayer's behalf according to Clause 11 Article 11 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 and Clause 2 Article 114 of the Law on Tax administration.

b) Joint guarantee is a commitment to guarantee the payment of tax on two or more export/declaration of imported goods at one or multiple Sub-departments of customs. Joint guarantee quota shall be deducted. The guarantee quota shall be restored in proportion to the amount of paid tax. Joint guarantee at multiple Sub-department of customs shall be provided when the customs deploy the electronic clearance system and the single-window system VNACCS/VCIS.

If the taxpayer provided with guaranteed by a credit institution fails to pay tax on any declaration and late payment interest (if any) at the end of the guarantee period, the credit institution that provides guarantee (hereinafter referred to as guarantor) shall pay tax and late payment interest on the taxpayers' behalf according to Clause 11 Article 11 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 and Clause 2 Article 114 of the Law on Tax administration.

2. The customs shall accept the guarantee if the conditions below are satisfied:

a) Conditions for the taxpayer to be provided with guarantee:

a.1) The taxpayer has a owner’s equity of 10 billion VND (according to the financial statement of the year preceding the year in which the customs declaration is registered) and has engaged in export and import for at least 365 days up to the day on which the export or declaration of imported goods is registered. During this 365-day period:

a.1.1) The taxpayer is not in the list of entities that carry penalties imposed by the customs for smuggling or illegal transit of goods across the border.

a.1.2) The taxpayer is not in the list of entities that carry penalties imposed by the customs for tax evasion;

...

...

...

a.2) The taxpayer does not own overdue tax, late payment interest, or fines when the customs declaration is registered;

b) A letter of guarantee is submitted by a credit institution established and operated under the Law on credit institutions, specifying the guaranteed tax, guarantee period, and commitment to relevant customs authorities on their capacity and the payment of tax and late payment interest on behalf of the taxpayer if the taxpayer fails to pay tax at the end of guarantee period;

3. Procedure for separate guarantee

a) If a guarantee is provided when following the procedure for export or import, the taxpayer shall submit the letter of guarantee sent by the guarantor to the customs authority.

b) The contents of the Letter of separate guarantee shall comply with the form No. 19/TBLR/2013 in Appendix III to this Circular.

c) The customs make sure the conditions for guarantee in Clause 2 of this are met, the compliance of the letter of guarantee and the form, then:

c.1) Decide the tax payment deadline within the guarantee period, but this deadline must not exceed the deadline in Clause 3 Article 42 of the Law on Tax administration, which is amended in Clause 11 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13;

c.2) If the guarantee period is smaller than the tax payable, the Director of the Sub-department of customs shall make a decision on granting clearance to an amount of goods in proportion to the guarantee tax, and take responsibility before the law for this decision. If the taxpayer demands a clearance for the whole shipment, the taxpayer shall pay the unguaranteed tax before receiving goods;

If imported goods are bulk cargo or liquefied gas, of which the guaranteed tax is smaller than the tax payable, the Director of the Sub-department of customs shall make a decision on granting clearance to an amount of goods in proportion to the guaranteed tax.

...

...

...

d) Monitoring and processing guarantee:

d.1) If the taxpayer fails to sufficiently pay the guaranteed tax by the deadline, the guarantor shall pay tax and late payment interest (if any) on behalf of the taxpayer.

d.2) The customs authority shall monitor and urge the taxpayer and the guarantor to pay tax and late payment interest to government budget as prescribed.

The customs authority that finds a violation committed by the guarantor shall announce it in writing or on the database (if any) for customs authorities nationwide to refuse letters of guarantee of such credit institution, and request a competent authority to handle the case.

d.3) If the taxpayer and guarantor both pay tax and late payment interest, the overpaid amount shall be refunded to the guarantor.

4. Procedure for joint guarantee

a) Before initiating the procedure for export or import, the taxpayer shall submit a request for joint guarantee for imported goods (the form No. 20/ĐBLC/2013 in Appendix III to this Circular) to the Sub-department of customs where the declarations are registered;

b) The contents of the Letter of joint guarantee shall comply with the form No. 21/TBLC/2013 in Appendix III to this Circular;

c) The customs authority where the declarations are registered shall make sure the conditions in Clause 2 of this Article are satisfied. If all conditions are satisfied, the customs authority shall accept the joint guarantee for all declarations of exported or imported, which are registered within the guarantee period written on the letter of guarantee, and determine a deadline for paying tax on each shipment within the guarantee period.

...

...

...

If the truthfulness of the letter of guarantee is in doubt, the customs authority shall request the guarantor to verify.

d) If the remaining guaranteed tax is smaller than the tax payable, Point c.2 Clause 3 of this Article shall apply;

dd) Guarantee shall be monitored and processed in accordance with Point d Clause 3 of this Article to ensure that the tax payment guaranteed is smaller than or equal to the balance of joint guarantee, and the guarantee quota shall be restored in proportion to the paid tax of the guaranteed declaration. The remaining guarantee quota depends on the initial quota written on the letter of guarantee minus (-) the guarantee tax plus (+) paid tax on the declarations under joint guarantee;

e) When the customs authority shall cancel the joint guarantee when receiving a request for termination of joint guarantee made by the guarantee, provided the tax, late payment interest and fines (if any) of the declarations under the joint guarantee are paid.

5. If tax payment guarantee is provided via electronic means under agreements between commercial banks and the General Department of Customs: when information about guaranteed tax at a commercial bank is received via the electronic payment system of the General Department of Customs, the customs authority shall update it on the database of the General Department of Customs and grant clearance. Guarantee shall be monitored and processed in accordance with Point d Clause 3 and Point dd Clause 4 of this Article.

Article 22. Locations and methods of tax payment

1. The taxpayer shall pay tax, late payment interest, fines, and other payables on exported or imported goods to the State Treasury or to a receipt account of the customs authority at commercial bank, or via other credit institutions, commercial banks, and service providers mentioned in Clause 1 Article 26 of the Decree No. 83/2013/NĐ-CP.

2. If the taxpayer pays tax, late payment interest, fines, or other payables in cash but State Treasury does not collect money at the customs post, the customs authority where the customs declaration is registered shall collect the tax and remit it to the State Treasury.

3. If the taxpayer wishes to pay tax, late payment interest, fines, and other payables owed to other customs authorities at the customs authority where customs procedure is carried out, the taxpayer shall declare and pay them at the State Treasury or to the current customs authority (if the State Treasury does not collect money directly at the customs post).

...

...

...

The customs authority shall issue tax receipts to taxpayers using the form provided by the Ministry of Finance if tax is collected in cash. The Sub-department of customs that collects tax on behalf of the taxpayer shall fax the tax receipt to the Sub-department of customs that entrusts the collection.

5. The customs authority shall open an account to collect tax, late payment interest, and other payables on exported and imported goods at commercial banks that have agreements with the General Department of Customs.  After the procedure for collecting and remitting tax to the account of the customs authority is completed, the commercial bank shall transmit the data about the government revenues to the customs authority, the State Treasury, and follow the procedure for cooperation among State Treasuries, the General Department of Taxation, the General Department of Customs, and commercial banks. After the information about the amount sent from the account at the commercial bank is received, the customs authority shall update it on the accounting system, and remove the tax arrears.

If the taxpayer pays tax directly at the customs authority, State Treasury, credit institution or service provider (that has not connected with the system of electronic tax payment), the customs authority, State Treasury, credit institution, or service provider shall transfer the tax on imported raw materials for producing exports, temporarily imported or exported tax, which is collected from the taxpayer, within 08 working hours to the account of the customs authority at the State Treasury, or to government budget in other cases.

The time limit is 05 working days if tax is collected in cash in remote areas, on islands, in areas facing inconvenient traffic from the day on which tax is collected from the taxpayer.

For the tax transferred to the deposit account of the customs authority at the State Treasury, if the taxpayer fails to submit the tax settlement dossier after 135 days from the date of tax payment, the customs authority shall transfer the money to government budget as prescribed.

Article 23. Paying tax when verification, analysis, or classification of goods is compulsory

If verification, analysis, or classification of goods in terms of technical standards, quality, quantity, and categories is necessary for ensuring accurate tax calculation (such as determination of goods names, goods numbers according to tax tables, quality, quantity, technical standards, condition of imported goods, etc.), the taxpayer shall pay tax in accordance with Clause 1 Article 28 of this Circular.

If the result of verification, analysis, and classification of goods is different from the declaration of the taxpayer and causes the amount of tax payable to change, the customs authority shall impose tax based on such result and set a deadline for paying the difference in accordance with Clause 11 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13.

Article 24. Order for paying tax, late payment interest and fines

...

...

...

a) Overdue tax or late payment interest subject to coercive measures are the debts that have been overdue for more than 90 days from the tax payment deadline;

b) Overdue tax or late payment interest not under coercion are the debts that have been overdue for fewer than 90 days from the tax payment deadline;

2. The State Treasury and customs authority shall exchange information about the collection of tax, late payment interest, fines for determining the orders, and collect them in such order. In particular:

a) The customs shall monitor the tax debt of the taxpayer, instruct the taxpayer to pay tax in order, develop an information access system for taxpayers to check and pay tax in correct order;

b) Based on the receipts for payments of tax, late payment interest, fine of the taxpayer, the State Treasury shall record the government revenues, transfer the documents and information about the payments to the customs authority for monitoring and management;

c) If the taxpayer pays tax, late payment interest, and fine in an incorrect order, the customs authority shall request the State Treasury to adjust the amount of tax collected, notify the taxpayer of the adjustment, or request the taxpayer to pay other amounts in the correct order. Exported or imported of the new declaration shall only be granted clearance after the taxpayer no longer owes tax, late payment interest, or fines;

d) If the taxpayer does not separate tax, late payment interest and fines on the tax return, the customs authority shall record them in order, notify State Treasury and the taxpayer.

Article 25. Tax imposition

1. Tax imposition as guided in this Circular is the customs authority exercising the right to determine the factors, criteria for tax calculation, calculate tax, and request the taxpayer to pay the tax imposed by the customs authority in the cases mentioned in Clause 2 of this Article.

...

...

...

3. Tax imposition must comply with Article 36 of the Law on Tax administration.

4. The basis for the customs authority to impose tax is the dutiable value, quantity, origins of goods, the rate of import/export tax, excise duty, VAT, environmental protection tax, protection tax, anti-dumping tax, anti-subsidy tax on exported or imported goods; the exchange rate, tax calculation method, and other information in Clause 2 Article 39 of the Law on Tax administration, Article 35 of the Decree No. 83/2013/NĐ-CP and guidance in Section 1 Part V of this Circular.

5. The power to impose tax is prescribed in Article 33 of the Decree No. 83/2013/NĐ-CP.

6. Procedure for imposing tax

a) Tax on exported and imported goods shall be imposed while following the customs procedure or after goods are granted clearance or are released;

b) When imposing tax, the customs authority shall impose the tax payable or determine relevant aspects (quantity, dutiable values, numbers, tax rate, origins, exchange rate, quantities, etc.) as the basis for calculating the total tax payable, exempted, reduced, refund on each article or customs declaration according to Article 34 of the Decree No. 83/2013/NĐ-CP.

When each aspect related to the imposition of tax is determined, the customs authority shall calculate the tax payable in proportional to the imposed number, and notify the result to the taxpayer.

c) Specific procedure:

c.1) Identify taxable goods as guided in Clause 2 of this Article;

...

...

...

c.2.1) If the total tax payable is determined:

- Check and determine criteria for tax calculation (quantity, value, exchange rate, origins, numbers, tax rate) in accordance with legislation on taxation and relevant laws;

- Calculate the total tax payable, the difference between the tax payable and the tax stated, calculated and paid (if tax has been paid) by the declarant;

- Issue a decision on tax imposition and a decision on penalties for administrative violations (if any).

c.2.2) If relevant aspects are determined as the basis for calculating total tax payable:

- Verify the accuracy and legitimacy of the factors;

- Check and determine criteria for tax calculation (quantity, value, exchange rate, origins, numbers, tax rate) in accordance with legislation on taxation and relevant laws; If the time and/or criteria for calculating tax on the same kind of goods, of which the purpose is changed,  in multiple customs declarations, the tax imposed is the average tax according to effective legislative documents when the declarations are registered.

- Calculating tax payable, the difference between the tax payable and the tax stated, calculated and paid (if tax has been paid), and late payment interest according to Article 131 of this Circular.

- Issue a decision on tax imposition and a decision on penalties for administrative violations (if any).

...

...

...

a) The customs authority shall issue a decision on tax imposition (the form No. 01/QĐAĐ/2013 in Appendix II to this Circular) and send it to the taxpayer within 08 hours since it is signed;

b) If the tax imposed by the customs is larger than the tax payable, the customs shall return the overpaid amount;

c) If the tax imposition is incorrect, the customs authority shall issue a decision to annul the decision on tax imposition shall be made (the form No. 02/HQĐAĐ/2013 in Appendix II to this Circular) and provide compensation for the taxpayer, or a decision to settle complaints of competent authorities or judgment, decision of the court.

8. Responsibilities of the taxpayer:

a) The taxpayer shall pay sufficient tax and tax arrears imposed by the customs in accordance with Article 107, Article 108, and Article 110 of the Law on Tax administration, which are amended in Clause 33, Clause 34 and Clause 35 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13.

The taxpayers that violate legislation on taxation shall carry penalties. The time limit for imposing penalties for violations against the laws on taxation is specified in Article 110 of the Law on Tax administration, amended in Clause 35 Article 1 of the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 and the Government’s regulations on penalties for administrative violations pertaining to customs.

b) If the taxpayer does not concur with the decision on tax imposition made by the customs, the taxpayer must pay tax and is entitled to request the customs to provide explanation, file a complaint or a lawsuit against the tax imposition as prescribed by law on complaints and lawsuits.

Article 26. Settlement of overpaid tax, late payment interest, and fines

1. Tax, late payment interest, and fines are considered overpaid if:

...

...

...

b) The taxpayer receives refunds of export tax, import tax, VAT, excise duty, environmental protection tax, protection tax, anti-dumping tax, anti-subsidy tax.

2. The procedure for settling refunded tax mentioned in Point b Clause 1 of this Article is guided in section 6 Chapter V of this Circular.

3. The overpaid tax, late payment interest, and fine mentioned in pt a Clause 1 of this Article shall be settled as follows:

a) An application consists of:

a.1) A written request for settling overpaid tax, late payment interest, and fines specifying the overpaid amounts, the amounts payable, and the amounts paid, the reasons for overpayment: 01 original copy;

a.2) The customs dossier, other documents related to the overpaid tax, late payment interest, fines: 01 photocopy;

a.3) Receipts for payments of tax, late payment interest, fines: 01 photocopy enclosed with the original for comparison.

b) The customs authority that receives the overpaid tax, late payment interest or fine shall receive and check the documents submitted by the taxpayer, compare them to the original customs dossier they keep, verify the consistency, legitimacy, accuracy, and validity of such documents, and:

b.1) If the tax, late payment interest or fine that is paid is really larger than the amount payable and the statement of the taxpayer is accurate, the customs authority shall issue a decision to refund the overpaid tax, late payment interest, or fine (the form No. 03/QĐHT/2013 in Appendix II to this Circular;

...

...

...

b.3) The tax, late payment interest or fine that is paid is not larger than the amount payable; the customs authority shall notify the taxpayer in writing, specifying the reasons.

c) The customs authority shall process the application in Point b of this Clause within 05 working days from the day on which sufficient application for refund of overpaid tax, late payment interest, or fine is received;

d) Based on the decision on refunding overpaid tax, late payment interest, or fine, the customs authority shall refund such amount to the taxpayer and append a stamp on the original customs declaration submitted by the taxpayer, specifying: “Overpaid tax, late payment interest, fine of ... VND are refunded under the Decision No. ... dated ...  (the form No. 14/MDHT/2013 in Appendix II to this Circular, and make 01 photocopy of the settled declaration together with the application for tax refund, return the original customs declaration to the taxpayer, and follow the procedure in Article 130 of this Circular.

4. The customs authority that receives the overpaid tax, late payment interest or fine shall decide to refund of such overpaid amount to the taxpayer.

5. The settlement of overpaid VAT is guided in Clause 4 Article 130 of this Circular.

Article 27. Putting goods into storage

1. For exported and imported goods that need verifying to decide whether they are allowed to be exported or imported, if the declarant wishes to put them into storage, then:

a) The Director of the Sub-department of customs where the declaration is registered shall allow the declarant to store goods at the locations mentioned in Point b.1 Clause 2 of this Article. The declarant is responsible for preserving the status quo of goods while awaiting verification result.

b) Based on the verification result, the customs officer shall grant clearance or request the Director of the Sub-department of customs to resolve.

...

...

...

a) Goods that need undergoing quarantine:

Quarantine shall be carried out at the checkpoint. If quarantine must be carried out at an inland quarantine post, the customs authority shall allow the goods owner to send goods to the quarantine post based on the certification of the quarantine agency on the quarantine registration form or the note of provisional plant quarantine result (for goods derived from plants) or the permit to transit goods (for aquaculture products) or other papers. The quarantine agency shall monitor and supervise goods during the transport, quarantine, and preservation while awaiting quarantine result as prescribed by the Ministry of Health and the Ministry of Agriculture and Rural Development.

b) Goods that need undergoing food safety inspection and quality inspection:

b.1) The Director of the Sub-department of customs where the declaration is registered shall allow the declarant to put their goods into storage at:

b.1.1) The checkpoint where goods are imported.

b.1.2) An ICD, bonded warehouse, or concentrated inspection place for exported and imported goods under the supervision of the customs authority if the declarant wishes to put their goods into storage and is permitted by the specialized inspection agency.

b.1.3) The location of inspection shall be decided in writing by the specialized inspection agency:

If the specialized inspection cannot be carried out at the checkpoint, they must be sent to constructions or factories for installation, or sent to the specialized inspection agency. If the specialized inspection agency makes a written request for permitting the declarant transport goods to such location and monitor them until the customs authority certifies the information, the Sub-department of customs at the checkpoint shall transfer goods to the declarant for transport to the location requested by the specialized inspection agency.

b.2) Responsibilities of the declarant:

...

...

...

b.2.2)  When the specialized inspection agency needs to break the seal for specialized inspection, the declarant shall request the Sub-department of customs in charge of the location to break the seal, monitor goods and seal them after the inspection is finished.

b.3) Responsibilities of the Sub-department of customs where the declaration is registered:

b.3.1) Seal the means of transport or goods;

b.3.2) Issue a transfer record to the Sub-department of customs in charge of the storage location or to the specialized inspection agency if goods are sent to the inspection location at the request of the specialized inspection agency.

b.3.3) Monitor the customs dossiers of shipments sent to the storage location until they are granted clearance.

b.4) Responsibilities of the Sub-department of customs in charge of the storage location:

b.4.1) Receive the transfer record from the Sub-department of customs where the declaration is registered to monitor goods in storage while awaiting specialized inspection or inspection result.

b.4.2) Supervise the goods, the warehouse or depot where goods are stored while awaiting inspection result until goods are granted clearance.

b.4.3) Permit the declarant to receive goods after a certification of clearance is made by the Sub-department of customs where the declaration is registered.

...

...

...

d) Processing specialized inspection result:

d.1) If the specialized inspection result is satisfactory for import, the customs officer where the declaration is registered shall certify the clearance of goods in accordance with Clause 2 Article 29 of this Circular.

d.2) If conditions for import are not satisfied:

d.2.1) Recycling: based on the conclusion given by the specialized agency which permits the recycling of goods, the customs officer shall certify that “Goods are recycled under the decision No. ... dated ... " on the customs declaration and permit goods to take goods to recycling. If the shipment is stored in an isolated area or a warehouse, the recycling shall comply with the decision of a competent authority.

After the recycling, if the specialized inspection agency concludes that the conditions for import are satisfied, the customs officer where the declaration is registered shall certify the clearance. If the conditions for import are not satisfied, goods shall be handled under the guidance in Point dd Clause 2 of this Article.

d.2.2) Compulsory destruction: based on the conclusion of the specialized agency about the compulsory destruction of goods, the customs officer shall certify that “Goods are destructed under the decision No. … dated … and Destruction record dated … “ on the customs declaration to complete the customs procedures.

d.2.3) Compulsory re-export: based on the conclusion of the specialized agency about the compulsory re-export of goods, the Sub-department of customs that carries out the import procedure shall carry out the procedure for re-exporting goods as prescribed.  After the procedure for re-export is completed, the number and date of the decision on compulsory re-export shall be written on the declaration of imported goods, and the decision on compulsory re-export shall be kept together with the import dossier of the shipment.

The customs authority shall cooperate with the specialized agency in providing information, customs dossier, participate in the advisory council, and resolve other tasks on request.

The regulations on putting goods into storage in this Article are also applicable to exported and import goods that follow electronic customs procedures specified in Article 15 of the Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance.

...

...

...

1. Goods that are permitted to be exported or imported but need valuating, verifying, analyzing or classifying to accurately calculate tax payable shall be released after the goods owner has discharged their tax liability or provided with tax payment guarantee by a credit institution.

After the result of valuation, verification, analysis, or classification is given, the Director of the Sub-department of customs where the declaration is registered shall appoint a customs officer to check and recalculate tax, impose penalties for administrative violations (if any) and certify the clearance of goods as prescribed in Article 29 of this Circular.

If goods are granted clearance based on the result of verification, analysis, or classification, such result is used for the shipment of the same category of goods that follow the import procedure in the same Customs Department. This guidance is not used for verification of goods quantity.

The taxpayer shall pay a late payment interest on the increase of tax (if any) after having the result of valuation, analysis, or classification according to Article 106 the Law on Tax administration, which is amended in Clause 22 Article 1 of the Law on the amendments to of the Law on Tax administration No. 21/2012/QH13, and Article 131 of this Circular.

2. If the goods owner carries a fine imposed by the customs authority or a competent authority, clearance shall be granted after the goods owner pays the fine or has the fine payment guaranteed by a credit institution.

3. The Director of the Sub-department of customs where the declaration is registered shall decide the release of goods.

Article 29. Customs clearance of goods

1. Goods shall be granted clearance in the cases below:

a) The customs procedure has been completed;

...

...

...

c) Exported and imported goods are eligible for the tax payment deadline mentioned in Clause 11 Article 1 of the Law on the amendments to the Law on Tax administration and guidance in Article 20 of this Circular, or the payment of tax or tax arrears that must be paid before receiving goods is guaranteed by a credit institution.

d) The goods that must undergo specialized inspection shall be granted clearance the following papers are available:

d.1) A notice of exemption from inspection; or

d.2) The inspection result that meets the requirements for imported goods imposed by the specialized inspection agency; or

d.3) The permission for import given by a specialized agency or a competent authority.

dd) Exported goods are exempt from tax, not subject to tax or eligible for 0% tax;

e) Goods imported to serve national defense and security shall be granted clearance when:

e.1) The Ministry of Public Security or the Ministry of National Defense certifies in writing that goods are imported to serve national defense and security, eligible for consideration of import tax exemption, and not subject to VAT;

e.2) Excise duty, environmental protection tax and other taxes are sufficiently stated and paid as prescribed by law (if any).

...

...

...

g.1) The managing Ministry certifies in writing that goods are to serve prevention and suppression of natural disaster, epidemics, and emergency assistance.

g.2) Relevant taxes are sufficiently stated and paid.

h) Imported goods being humanitarian aid and non-refundable aid shall be granted clearance when a notice of aid receipt made by the managing Ministry is presented.

2. The power to decide clearance:

a) The customs officer that registers the customs declaration shall decide the clearance of goods exempt from physical verification;

b) The Director of the Sub-department of Customs that appoints customs officers to carry out physical verification of goods shall decide the clearance of goods that must undergo physical verification.

Article 30. Basis for certifying that goods are exported

1. The goods that are exported through a checkpoint at sea or inland waterway, the basis is the declaration of exported goods that have undergone customs procedure and certified by the Sub-department of Customs at the checkpoint that “Goods were under customs supervision” and the bill of lading of the goods loaded on to the vehicle for export.

2. The goods that are exported through a checkpoint by air or by railway, the basis is the declaration of exported goods that have undergone customs procedure and certified by the Sub-department of Customs at the checkpoint that “Goods were under customs supervision”, and the note of transport that confirms goods are loaded on the means of transport.

...

...

...

4. For exported goods that are sent to the bonded warehouse, the basis is the declaration of exported goods that have undergone customs procedure and is certified the Ministry of Health he Sub-department of customs in charge of the bonded warehouse that “GOODS ARE SENT TO THE BONDED WAREHOUSE”.

5. For goods transited from the bonded warehouse to the checkpoint of export, the basis is the declaration of goods moved in and out of the bonded warehouse, the record on the transfer of goods being moved to another checkpoint, and the manifest of goods being moved from the bonded warehouse to the checkpoint of export, which is certified by the customs at the checkpoint of export.

6. For exported goods that are sent to a CFS, the basis is the declaration of exported goods that have undergone customs procedure and is certified by the Sub-department of Customs in charge of the CFS that “GOODS ARE SENT TO CFS”, the manifest of goods being moved from the CFS to the checkpoint of export; the bill of lading or an equivalent document.

7. For goods sold to the free trade zone from domestic areas, the basis is the declaration of exported goods have ahs undergone customs procedure and is certified by the customs officer at the free trade zone that “GOODS IN FREE TRADE ZONE”.

8. For goods sold by an export processing company to a domestic company, and goods sold by a domestic company to an export processing company, the basis is the customs declaration of domestic export-import that has undergone customs procedure.

9. For goods exported or imported domestically, it is the customs declaration of domestic export-import that has undergone customs procedure.

Article 31. Annulment of customs declaration

1. The cases in which the customs declaration is annulled:

a) Customs procedure is not completed after 15 days from the day on which the declaration is registered according to Clause 1 and Clause 2 Article 18 of the Law on Customs, unless imported goods must wait for the result of inspection/verification from the specialized agency;

...

...

...

c) The declarant shall request the annulment of the registered customs declaration in the following cases:

c.1. The declarant makes multiple declarations for one imported or exported shipment;

c.2. The goods are under customs supervisor but the declarant does not export them;

2. Procedure for annulling a customs declaration:

a) Cross-out the customs declaration with a pen, append signature and officer’s seal on the annulled customs declaration;

b) Update on the system: this declaration is annulled;

c) Put the annulled customs declaration in storage in cardinal order.

3. The Director of the Sub-department of Customs where the declaration is registered shall consider the annulment of registered declarations.

Article 32. Examining customs dossiers

...

...

...

The General Department of customs shall provide guidance on examining customs dossiers.

Article 33. post-clearance inspection

The guidance on post-clearance inspection is provided in part VI of this Circular.

Chapter II

SOME GUIDELINES ON CUSTOMS PROCEDURES FOR EXPORTED AND IMPORTED GOODS

Section 1. CUSTOMS PROCEDURES FOR IMPORTING RAW MATERIALS FOR EXPORT PRODUCTION

Article 34. Raw materials imported for export production

Raw materials imported for export production include:

1. Raw materials, semi-finished products, components, knock-down kits that participate in the production process to make up the exported products;

...

...

...

3. Imported finished products that are fixed on exported products or packed with exported uniform goods are made of imported or domestic raw materials;

4. Raw materials for making packages or packages of exported products;

5. Imported raw materials for repair, recycling exported products;

6. Sample goods imported for export production, which must be returned to the foreign customers after the contract is finished.

Article 35. Exported products

1. Exported products include:

a) Products that are completely made of raw materials imported for export production;

b) Products that are made of:

b.1) Raw materials imported for export production and domestic raw materials; or

...

...

...

c) Products that are completely made of raw materials imported for domestic sale.

2. Raw materials imported for domestic sale may be used for export production if the period from the day on which the customs declaration of imported raw materials is registered to the day the declaration of exported finish products made of such raw materials is registered does not exceed 02 years.

3. Products made of raw materials imported for export production may be exported by the importer of raw materials or may be sold to another exporter.

Article 36. Customs procedure for importing raw materials

1. Customs procedure locations:

The company shall register raw materials for export production and follow the customs procedure for importing raw materials according to the list registered at one of the Sub-departments of Customs below:

a) The Sub-department of Customs affiliated to a Customs Department of the province where the factory is situated;

b) If the company is a corporation that has a unit specialized in importing and supplying raw materials for other units, or has factories in multiple province, the company may choose a Sub-department of Customs where its factory is situated or the Sub-department of Customs at the checkpoint of import to carry out the customs procedure.

These regulations are applicable to the companies that follow electronic customs procedures according to the Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance.

...

...

...

a) Based on the export production plan, the company shall register raw materials imported for export production with the customs authority by filling the Registration sheet (the form No. 22/DMNVL-SXXK in Appendix III to this Circular).

b) The registration shall be applied for when the procedure for importing the first shipment of raw materials is carried out.

c) The company shall complete the Registration sheet of imported raw materials; where:

c.1) Names are the names of all raw materials used for export production. Such raw materials may be imported under one or multiple contracts.

c.2) Goods numbers are the numbers of raw materials according to the current import tax table.

c.3) The company shall determine the numbers of raw materials under the guidance of the Sub-department of Customs.

c.4) The units of measurement are specified in the List of Vietnam’ exports and imports.

c.5) The names, numbers of goods, units, numbers of raw materials in the registration sheet, the customs dossier must be consistent from the import of raw materials until the report on tax settlement, refund or cancellation of import tax is made.

3. Carry out inspection at the factory (hereinafter referred to as site inspection) to apply deadline for paying tax in Article 20 of this Circular:

...

...

...

The company shall submit the commitment before the procedure for importing the first shipment of raw materials for export production is carried out at the Sub-department of Customs.

The customs authority shall receive the commitment submitted by the company and update information about the factory on the database.

b) Cases in which site inspection is compulsory:

b.1) The company may apply the 275-day time limit for paying tax to the first time nationwide;

b.2) The company registers the import declaration at another Sub-department of Customs than that of the producer;

b.3) The company entrusts the import

b.4) The existence or suitability for the raw materials imported for export production of the factory is questionable based on the risk management result. Assess the adherence to law of the company under the guidance of the General Department of Customs.

c) Time to carry out site inspection:

The site inspection shall be carried out after 10 working days from the clearance or release of the first shipment of raw materials for export production. The site inspection shall be done within 03 working days. If the factory is not in the area under the management of the Sub-department of Customs that carries out the import procedure, the inspection shall be done within 05 working days.

...

...

...

dd) Site inspection contents:

dd.1) Verify the address of the factory in the commitment or information about the address of the factory via the local police department, tax authority, etc.

dd.2) Verify the legal ownership of the premises, machinery, and equipment of the factory:

dd.2.1) Verify the papers proving the legal rights to use premises.

dd.2.2) Verify the ownership and rights to use machinery and equipment at the factory.

Verify the import declarations of machinery and equipment  (if they are imported), receipts (if they are purchased at home), or finance lease contract (if any). The period of the finance lease contract must be equal to or longer than that of the export contract;

dd.3) Verifying the capability of production, capacity of the production line, the number of workers to assess the suitability for the products and amount of raw materials imported for export production.

e) Record on site inspection:

At the end of the inspection, the customs officer shall make a record on site inspection. The record must truthfully reflect the inspection and provides a conclusion about the inspection, which specifies:

...

...

...

e.2) The company does not have premises, the premises are hired, or the machinery and equipment are not suitable for the raw materials imported for export production.

 In this case, tax arrears shall be collected similarly to goods imported for sale.

The record must bear the signature of the customs officer that carries out the inspection and the signature of the legal representative of the inspected company.

4. The customs procedure is similar to that for commercial imports guided in Chapter I part II of this Circular.

Article 37. Procedure for notifying, adjusting estimated quantity of exported products (hereinafter referred to as quantity) and registering exported products

1. The location for notifying, adjusting quantity and registering exported products: at the Sub-department of Customs where the procedure for importing raw materials is carried out.

2. Quantities of exported products include:

a) Material consumption is the reasonable amount of raw materials necessary for the production of an exported product;

b) Supplies consumption is the amount of supplies that are used for the production of an exported product;

...

...

...

The methods for calculating quantity and average quantity are similar to that applied to processing under the guidance of the Ministry of Finance.

3. Notification of quantity:

a) Responsibilities of the company:

a.1) Estimate quantity for export production.

a.2) Notify the quantity of primary materials:

Primary materials are materials that make up the most part of the product. The company shall decide the quantity of primary materials and notify it to the customs authority (the form No. 23/TBĐM-SXXK in Appendix III to this Circular), specifying the product specifications.

When notifying the quantity, the company shall submit 01 diagram of product design or production process (if any) or pattern diagrams (for garment and footwear) to the customs authority.

a.3) The notification of quantity shall be kept at the company and presented at the request of the customs authority.

b) Responsibilities of the customs authority:

...

...

...

b.2) The notification of quantity,  diagram of product design or production process (if any) or pattern diagram, to the customs authority shall be kept together with the customs dossier;

b.3) Apart from periodic inspections, surprise inspections shall be carried out if the truthfulness of the quantity notified to the customs authority is questionable.

The inspection of quantity is similar to that of processing under the guidance of the Ministry of Finance.

3. The quantity shall be notified before or during the registration of the declaration of the first exported products in the notification of quantity.

4. Adjustment of quantity

a) If the actual quantity is changed during the production, the company shall provide a written explanation and suggest the adjustment of quantity of the pLU codes, which was notified to the customs authority.

b) The quantity shall be adjusted before or while following the procedure for exporting the shipment that has adjusted quantity.

c) Adjusting quantity after exporting products:

c.1) Cases of adjustment:

...

...

...

c1.2) Changes in quality of raw materials, conditions for export production that lead to changes in the quantity;

c.2) Conditions for quantity adjustment:

c.2.1) The specifications, diagram of product design or pattern diagram are still kept by the customs authority;

c.2.2) The company provides ample evidence (wastes, scrap, invoices related to the shipment of which the quantity is adjusted) and the customs authority is able to verify the truthfulness, accuracy and legitimacy of the request for permission for quantity adjustment;

c.3) The quantity shall be adjusted before the company submits the application for tax refund or tax cancellation.

c.3) The company shall:

c.3.1) Make and send a written request for permission for quantity adjustment to the customs authority, specifying the reasons for adjustment.

c.3.2) Present sufficient related documents for the customs authority to check and compare.

c.3.3) Adjust the quantity in accordance with inspection result given by the customs authority.

...

...

...

c.4.1) Receive the application for permission for quantity adjustment made by the company;

c.4.2) Check the conditions for quantity adjustment:

c.4.3) Approve the adjusted quantity if the company satisfies the conditions for quantity adjustment after the export.

c.4.4) Verify the quantity: examine every case in which the quantity increased in comparison to the quantity notified to the customs authority; carry out inspection if the increase in quantity is questionable. The customs authority shall request verification by a specialized verifying organization if it fails to verify the quantity.

5. Tasks of the customs authority:

a) Receive the notification of quantity and the registration sheet of exported products;

b) Verify the quantity notified by the company under the guidance on verifying quantity of outward-processed goods

6. The company that shall apply for the registration of exported products before the procedure for exporting the first shipment (the form No. 24/DMSP-SXXK in Appendix III to this Circular).

7. Where raw materials are imported for producing domestic goods but an export market is found, thus such raw materials are used for export production, then the quantity adjustment shall comply with the guidance in this Article.

...

...

...

a) Location for quantity notification and registration of exported products:

a.1) The quantity notification and registration of exported products mentioned in Point b.2 Clause 1 Article 35 of this Circular shall be carried out at the Sub-department of Customs where the procedure for import serving export production is carried out.

a.2) For the exported products mentioned in Point c Clause 1 Article 35 of this Circular: the company may choose one of the Sub-departments of Customs that carry out the procedure for importing raw materials for sale but are used for export production.

b) The company shall send a written notification of quantity to the Sub-department of Customs that it chooses. The notification must specify: names and categories of raw materials in each declaration of import for export production (specifying the numbers, symbols, dates of declarations, and the Sub-departments of Customs that carry out the procedure).

After the procedures for quantity notification and registration of exported products are completed, the Sub-department of Customs shall send notifications to the other Sub-department of Customs (specifying the names of raw materials, numbers of the declarations of raw materials used for export production) together with the photocopies of the quantity notification and the list of exported products.

Article 38. Customs procedure for exporting products

1. If the procedure for export is carried out at the Sub-department of Customs where the procedure for importing raw materials or another Sub-department of Customs, the company shall a written notification (the form No. 25/TBXKSP-SXXK/2013 in Appendix III to this Circular) to the Sub-department of Customs where the procedure for importing raw materials before initiating the procedure for export for calculating the consumption of imported raw materials, tax refund or tax cancellation.

For the exported products that are made of both raw materials imported for sale and raw materials imported for export production, or exported products that are completely made of raw materials imported for domestic sale, the company might not notify the Sub-department of Customs where the declaration of raw materials imported for sale is register if the company registers the declaration of exported products at the Sub-department of Customs where the declaration of raw materials imported for export production is registered, or at one of the two Sub-department of Customs where raw materials are imported for domestic sale.

For exported products that are made of from both raw materials imported for sale and raw materials imported for export production, when registering the export declaration at another Sub-department of Customs than the Sub-department of Customs where raw materials are imported for sale and for export production, only a written notification shall be sent to the Sub-department of Customs where the declaration of imported raw materials for export production is registered.

...

...

...

Article 39. Settlement of the consumption of imported raw materials

1. Rules for settlement:

a) The declaration of imported raw materials must be available before the declaration of exported products.

b) A declaration of imported raw materials may be used for multiple settlements.

c) An export declaration is used for only one settlement.

In some cases such as a shipment is …, the export production uses raw materials imported for sale that undergo import procedure at another Sub-department of Customs, an export declaration may be … Raw materials that are settled many times shall be handled as prescribed in Article 129 of this Circular.

2. The company shall submit the dossier of imported raw material settlement to the Sub-department of Customs where the import procedure is carried out as prescribed in Article 117 of this Circular.

3. Inspecting the settlement dossier

The customs authority shall receive and check the settlement dossier under the guidance in Clause 7 and Clause 8 Article 127 of this Circular.

...

...

...

a) Conditions for domestic sales:

Raw materials imported for export production shall be sold to the domestic market if the company fails to find a market for their products after the foreign party terminates the export contract or in the event of force majeure.

b) Customs procedure:

b.1) The customs procedure for imported raw materials that are sold to the domestic market shall be carried out at the initial Sub-department of Customs.

b.2) The company shall send a written request for the permission for domestic sale, Specifying the quantity, category, import declarations, etc, and reason for domestic sale.

b.3) The head of the Sub-department of Customs shall consider giving permission if the conditions in Point a Clause 4 of this Article are satisfied.

b.4) After the head of the Sub-department of Customs gives the permission, the declarant shall make a new customs declaration and follow the procedure for commercial import; policies on taxation and import management  shall apply when registering the declaration of domestic sale (unless all management policies are implemented when goods are first imported).

b.5) The Sub-department of Customs shall carry out the import procedure. The goods being sold to the domestic market must undergo physical verification to make sure they are conformable with the information on the initial import dossier.

5. The wastes and scrap shall be destructed at the premises of the declarant in accordance with law and under the supervision of the customs authority. If wastes and scrap are transported to another location for destruction, the guidance on goods of export processing companies in Article 49 of this Circular shall apply.

...

...

...

1. The company that imports raw materials for export production shall follow the import procedure, notify the quantity, and report the use of imported raw materials in accordance with this Circular.

2. The company that directly exports products shall follow the procedure for exporting products in accordance with this Circular. The export declaration shall be registered as export production, specifying that “The products are made of raw materials imported for export production” and the name of the seller.

Section 2. CUSTOMS PROCEDURES FOR TEMPORARILY IMPORTED GOODS AND GOODS IN TRANSIT

Article 41. Customs procedure for temporarily imported goods

Customs procedure for temporarily imported goods defined in this Circular (except for some categories of goods in the Circular No. 05/2013/TT-BCT dated February 18, 2013 of the Ministry of Industry and Trade, and commercial petroleum products temporarily imported that follow guidance of the Ministry of Finance) shall comply with regulations on commercial exports and imports. Some additional contents are guided as follows:

1. Customs procedure for temporary import

a) Location for customs procedure:

The customs procedure for temporary import of goods shall be carried out at the Sub-department of Customs at the checkpoint where temporarily imported goods is stored.

b) Customs dossier of temporarily imported goods:

...

...

...

c) During the temporary import, the customs officer shall compare the export contract with the temporary import dossier, specify the declaration of temporary import, append his signature and seal on the export contract, and return it to the declarant.

2. Customs procedure for re-export

a) Location for customs procedure:

The customs procedure for re-export shall be carried out at the Sub-department of Customs at the checkpoint of temporary import or checkpoint of re-export.

b) Customs dossier for re-export:

b.1) During the procedure for re-export, apart from the documents for commercial exports, the declarant shall specify the declaration of temporary import, on which the re-exported goods are shown” in box “Notes” of the export declaration.

b.2) If the procedure for re-export is carried out at another checkpoint than the checkpoint where goods are temporarily imported, the declarant must submit the following documents apart from the documents mentioned in Point b.1 Clause 2 of this Article:

b.2.1) 01 photocopy of the export contract certified by the customs authority that carried out the procedure for temporary import;

b.2.2) 01 photocopy of the customs declaration of temporary import (the original shall be presented).

...

...

...

d) The trader that needs to change the checkpoint of re-export written on the export declaration shall follow the guidance in Clause 10 Article 61 of this Circular.

dd) Temporarily imported goods may be re-exported in multiple shipments. If goods are transported in a container, the container must not be divided throughout the transport of goods from the checkpoint of temporary import to the supervision area of the customs authority at the checkpoint of re-export. 

e) The temporarily imported goods that have undergone customs procedure must be gathered at the locations for goods inspection, bonded warehouse at the checkpoint of temporary import or checkpoint of re-export, and shall be exported at the checkpoint within 08 working hours since goods arrive at the checkpoint of export. If the export is suspended or all goods are not exported, the trader shall request the head of the Sub-department of Customs at the checkpoint of export in writing to consider granting an extension for exporting all goods on the next days within the period of storage in Vietnam.

g) If declarant follows the procedure for re-export at another checkpoint than the checkpoint of temporary import, the Sub-department of Customs at the checkpoint of export shall fax the re-export declaration to the Sub-department of Customs at the checkpoint of temporary import at 5.00 PM every day after the customs procedure is completed.

3. Storage period and location

a) Storage period:

a.1) Temporarily imported goods shall be stored in Vietnam in accordance with legislation on management of temporarily imported goods.

a.2) The power to grant extension:

Where the trader sends a written request to the Sub-department of Customs at the checkpoint where the procedure for temporary import of goods is carried out, the head of the Sub-department of Customs shall consider granting an extension of goods storage period in Vietnam in the event of force majeure and the terms of delivery time and condition in the sale contract are changed.

...

...

...

b.1) Temporarily imported goods shall be stored at the location for inspecting exported and imported goods and bonded warehouse at the checkpoint of temporary import or checkpoint of re-export. The temporarily imported goods in the list of goods banned form export or imported, or suspended from export or import shall be stored at the checkpoint of temporary import.

b.2) The temporarily imported goods sent to the bonded warehouse must follow the procedure in Article 59 of this Circular; the storage period in the bonded warehouse is the permissible storage period of temporarily imported goods in Vietnam.

4. Customs supervision of goods transported from the checkpoint of temporary import to the checkpoint of re-export

a) The temporarily imported goods that have undergone customs procedure for temporary import shall be sealed, inspected and supervised by the customs authority. For oversize cargos, bulk cargos that cannot be sealed, the Sub-department of Customs at the checkpoint of temporary import shall make a goods transfer record requesting the declarant in writing to preserve the status quo of goods and transport them to the checkpoint of re-export. The record must specify the conditions of goods, the means of transport (hereinafter referred to as vehicle), pictures of goods and the vehicle, and shall be sent to the Sub-department of Customs at the checkpoint of re-export for supervising the export.

b) The goods that are exported through another checkpoint than the checkpoint of temporary import must be sealed. The trader shall comply with the route, stops, time, and checkpoint registered with the customs authority, and preserve the status quo of goods and customs seal.  Goods shall be transported from the checkpoint of temporary import to the checkpoint of re-export within 05 days, except for the case mentioned in Point e.1 Clause 4 of this Article.

c) Responsibilities of the Sub-department of Customs at the checkpoint of temporary import:

c.1) Seal the goods, make 03 records on transfer of temporarily imported goods (the form No. 26/BBBG-TNTX/2013 in Appendix III to this Circular), specifying the information about beginning time, route, and other information as the basis for the customs at the checkpoint of export to receive, verify, compare; seal the customs dossier together with 02 transfer records for the trader to transport goods to the checkpoint of export;

c.2) Fax the transfer record to the Sub-department of Customs at the checkpoint of export before 5.00 PM every day.

c.3) Monitor feedbacks from the Sub-department of Customs at the checkpoint of export. When the deadline for transporting goods is passed (registered by the trader on the transfer record), if no feedbacks are received or the Sub-department of Customs at the checkpoint of re-export notifies that goods have not arrived at the checkpoint of re-export, the Sub-department of Customs at the checkpoint of temporary import shall cooperate with the Sub-department of Customs at the checkpoint of export and the customs control team of the Customs Department where the procedure for temporary import was carried out to find the shipment.

...

...

...

d.1) Since the information about the temporarily imported goods in transit is received according to the transfer record faxed by the Sub-department of Customs at the checkpoint of temporary import, the Sub-department of Customs at the checkpoint of re-export shall monitor the information about the shipment being transported to the checkpoint of export.

d.2) After the trader gathers all goods at the checkpoint of export, the customs officer shall check the customs seal, verify information, and request the head of the Sub-department of Customs to sign on 02 transfer records.

d.3) Fax the transfer record to the Sub-department of Customs at the checkpoint of temporary import. If the compliance to legislation on customs of the re-exported shipment is questionable, the head of the Sub-department of Customs at the checkpoint of re-export shall decide the physical verification and process the result similarly to goods being moved to another checkpoint.

d.4) Keep 01 transfer record and send 01 transfer record, which is certified, to the Sub-department of Customs at the checkpoint of temporary import.

d.5) The customs officer shall supervise the re-export until all goods are re-exported, certify on the customs declaration and obtain the signature of the head of the Sub-department of Customs (signature, deal, and date).

d.6) If the goods do not arrive at the checkpoint of re-export when the deadline has passed, before 8.00 AM of the next working days, the Sub-department of Customs at the checkpoint of re-export shall notify the Sub-department of Customs at the checkpoint of temporary import of the incorrect route and time, and cooperate with the Sub-department of Customs at the checkpoint of temporary import in finding the shipment.

dd) Responsibilities of the Customs control team:

Upon the receipt of information about the incorrect route and time, the customs control team shall trace the shipment at the request of the Sub-department of Customs where the declaration is registered if the shipment is in their area, or request cooperate with the Smuggling Investigation and Prevention Department in tracing the shipment if it is outside their area.

e) Responsibilities of the trader and operator of the means of transport (hereinafter referred to as driver):

...

...

...

e.2) Protect the customs seal throughout the transport. If an accident or force majeure occurs, which breaks the customs seal or upset the status quo of goods, the declarant/driver must take measures to minimize damage and immediately notify the People’s Committee of the commune, ward or town or the nearest Sub-department of Customs to certify the condition of goods in writing.

5. Customs procedure for domestic sale of temporarily imported goods

a) Goods in the list of goods restricted from import made by the Ministry of Industry and Trade may not be sold to the domestic market. If goods are not re-exported or completely re-exported, they must be completely re-exported at the checkpoint of temporary import within 30 days from the deadline for storage in Vietnam.

b) Goods may be sold to the domestic market if they are not re-exported or completely re-exported after the foreign party terminates the sale contract. Customs procedure:

b.1) The trader makes and sends a request for permission for domestic sale of goods to the Customs Department where procedure for temporary import is carried out.

b.2) The Customs Department where procedure for temporary import is carried out shall grant permission if the conditions in Point b.1 Clause 5 of this Article are satisfied.

b.3) After permission is granted by the Customs Department, the trader shall follow the procedure for commercial import and implement the policies on taxation and import management that are effective when the declaration of goods being sold to the domestic market is registered.

Article 42. Customs procedure for goods in transit

1. Goods in transit that are transported from the exporting country to the importing countries without passing a Vietnam’s checkpoint are exempt from customs procedure.

...

...

...

3. Goods in transit that are transported from the exporting country to the importing countries through a Vietnam’s checkpoint and sent to a bonded warehouse or transshipment area at a Vietnam’s port, the customs procedure is similar to that for goods being moved in and out of the bonded warehouse or transshipment area at Vietnam’s ports.

4. Goods in transit shall be moved from Vietnam at the import checkpoint.

5. Goods in transit are exempt from inspection. If compliance with law is questionable, customs inspection shall be carried out in accordance with Article 16 of this Circular.

Section 3. CUSTOMS PROCEDURES IN OTHER CASES

Article 43. Customs procedure for executing processing contracts with foreign traders

1. Customs procedure for executing processing contracts with foreign traders shall be guided by the Ministry of Finance.

2. For finished products used for domestic import, processed goods used as payment for processing, redundant supplies that are sold in Vietnam’s market, a new customs declaration shall be registered as domestic export-import. The trader shall implement policies on management of imported goods and taxation similarly to those applied to imported goods.

Customs procedure shall be guided by the Ministry of Finance.

Article 44. Customs procedure for exporting, importing under a single customs declaration.

...

...

...

a) Names of goods on the customs declaration are not changed during the effective period of the single declaration;

b) Goods in the declaration are under the same contract that allows multiple deliveries of goods;

c) The company that owns the goods complies with legislation on customs.

2. Effect of the registered declaration

a) The declaration is effective throughout the effective period of the contract.  The declaration of processed goods that has appendices is effective throughout the effective period of the appendices.

b) The declaration is invalidated ahead of schedule in the following cases:

b.1) Policies on taxation, management of export and import applicable to the articles on the declaration are changed;

b.2) License to export or import, or the contract expires;

b.3) The company has exported or imported all goods on the declaration in reality;

...

...

...

b.5) The names, numbers of goods exported or imported are not consistent with those on the customs declaration;

b.6) The company carries coercive measures during the effective period of the declaration.

b.7) During the effective period of the declaration, the company commits violations of law that make the conditions in Point c Clause 1 of this Article unsatisfied.

3. The procedure for exporting or importing under a single declaration shall be carried out at a Sub-department of Customs.

4. Procedure for registering the single declaration

a) The declarant shall complete the declaration and the logbook of exported and imported goods. Some items on the declaration corresponding to each export or import (transport documents, means of transport, etc.) may be left out while completing the single declaration.

b) The customs dossier consists of:

b.1) The customs declaration of exported or imported goods: 02 original copies;

b.2) The sale contract made in writing or other equivalent forms including: telegram, telex, fax, files: 01 photocopy;

...

...

...

b.4) The logbook of exported or imported goods: 02 books (the form No. 27/STD/2013 or the form No. 28/PTD/2013 in Appendix III to this Circular).

c) The Sub-department of Customs shall receive the application, return 01 declaration and logbook to the company.

5. Procedure for an export or import:

a) The declarant shall submit the compulsory papers in the customs dossier (except for the papers submitted when registering the declaration); present the registered customs declaration and the logbook of exported or imported goods.

b) The head of the Sub-department of Customs shall decide the method and level of customs inspection of each export or import based on the method and level of inspection given by the risk management system when the customs declaration is registered and the situation of each export or import.

6. Report on settlement of each export or import.

a) Responsibilities of the company:

a.1) At least 15 working days from the day on which the declaration expires, the company shall make and send a report on each export or import to the Sub-department of Customs;

a.2) The dossier consists of the customs declaration and the logbook.

...

...

...

Article 45. Customs procedure for domestic export or import

1. Interpretation of terms:

a) "Domestic exports or imports” mean goods exported to a foreign trader by a Vietnamese trader (including Vietnamese traders funded by foreign capital and export processing companies), and requested by the foreign trader to be delivered to a Vietnamese trader in Vietnam.

b) “Domestic exporter” (hereinafter referred to as exporter) means the person appointed by the foreign trader to deliver goods in Vietnam.

c) Domestic importer (hereinafter referred to as importer) means the person that buys goods from the foreign trader and is requested by the foreign trader to receive goods in Vietnam from the domestic exporter.

2. Criteria for identifying domestic exports and imports

a) For processed products, leased or borrowed machinery and equipment, redundant raw materials, wastes under processing contracts: follow regulations in Clause 3 Article 33 of the Decree No. 12/2006/NĐ-CP.

b) Goods of foreign-invested companies: follow the guidance of the Ministry of Industry and Trade.

c) Other goods: follow the regulations in Clause 2 Article 15 of the Decree No. 154/2005/NĐ-CP.

...

...

...

4. The customs dossier consists of:

a) The declaration of domestic export or import (in Appendix IV; the guidance is provided in Appendix V to this Circular): 04 original copies;

b) The sale contract or processing contracts that requires goods to be delivered to an exporter in Vietnam, the sale contract or processing contract that requires goods to be received by an importer in Vietnam, the borrowing or lease contract: 01 photocopy;

c) Export invoice: submit 01 photocopy and present the original copy for comparison;

d) Other papers depending on the form of export or import (except for the bill of lading).

5. Within 15 days from the day on which the domestic exporter completes the customs procedure and delivers goods, the domestic importer must complete the customs procedure. If the domestic importer fails to complete the customs procedure by the aforesaid deadline, the customs authority shall impose penalties, then carry on the customs procedure.

6. Customs procedure for domestic export:

a) Responsibilities of the importer:

a.1) Provide information about the importer on 04 declaration forms; specify the intended Sub-department of Customs where the import procedure is carried out in box 29 of the declaration of domestic export - import; append the signature and seal;

...

...

...

a.3) After the procedure for domestic import is completed, the importer shall keep 01 customs declaration and send the other customs declaration to the domestic exporter.

b) Responsibilities of the exporter:

b.1) After 04 customs declarations are received, the exporter shall provide information about the exporter on 04 customs declarations;

b.2) Submit the customs dossier to the Sub-department of Customs where the export procedure is carried out;

 b.3) After the export procedure is completed, the importer shall send 03 customs declaration to the importer to carry on the import procedure.

b.4) Receive 01 customs declaration sent by the importer; the customs declaration must bear the certifications, signatures, and seals of 04 parties: the importer, the exporter, the customs authority that carries out the import procedure, and the customs authority that carries out the export procedure.

c) Responsibilities of the Sub-department of Customs where the procedure for domestic export is carried out:

c.1) Receive, register the declarations, decide the method and level of inspection, check tax calculation (for dutiable goods) as prescribed. Seal the samples (if any) and send them to the company for them to present at the request of the customs authority;

c.2) Carry out inspection of goods if needed;

...

...

...

c.4) Keep 01 declaration and the documents submitted by the company, return 03 declarations and documents presented by the exporter to the exporter;

c.5) Fax the customs declaration that has completed the export procedure to the import Sub-department of Customs.

7. Customs procedure for domestic import

a) After receiving 03 declarations of domestic export-import, which are certified by the customs authority that carries out the export procedure, the importer shall submit the customs dossier to the Sub-department of Customs where the import procedure is carried out to initiate the procedure for domestic import.

b) Responsibilities of the Sub-department of Customs where the procedure for domestic export is carried out:

b.1) Receiving the customs declaration of export faxed by the Sub-department of Customs that carries out the export procedure;

b.2) Receive the customs dossier submitted by the importer;

b.3) Take the steps in registering the declarations, except for physical verification of goods; check the tax calculation (if any). Certify that customs procedure has been completed, append signatures and officer’s seals on the declarations;

b.4) Keep 01 declaration and the documents submitted by the company, return 02 declarations and documents presented by the company to the company;

...

...

...

8. The declaration of domestic export - import is valid when:

It bears sufficient information, certifications, signatures and seals of 04 parties: the exporter, the importer the customs authorities that carries out procedures for domestic export and domestic imports.

If the domestic exporter and domestic importer carry out procedure at the same Sub-department of Customs, this Sub-department of Customs shall sign on both parts.

9. The processed products imported domestically for domestic sale shall follow the guidance of the Ministry of Finance.

10. The settlement, refund, and cancellation of tax are guided in Section 6 Part V of this Circular.

Article 46. Customs procedure for goods export and import serving projects of investment

1. The customs procedures for various types of goods export and import serving operation of companies are guided in this Circular.

2. Customs procedure for goods import to form fixed assets; raw materials, components, semi-finished products serving the production in projects provided with incentives:

a) For projects eligible for tax exemption:

...

...

...

The registration procedure is guided in Article 101 of this Circular.

a.2) Import procedure:

a.2.1) The company shall follow the customs procedure for importing goods at the most convenient Sub-department of Customs affiliated to the Customs Department where the list of tax-free goods is registered.

a.2.2) The customs procedure is similar to that for commercial export and import in Chapter I part II of this Circular. Some tasks guided in Article 101, Article 102, and Article 103 of this Circular must be done.

b) For projects not eligible for tax exemption:

The customs procedure is similar to that for commercial import. The company shall follow the procedure at the customs officer where goods are imported or the project is situated. The company shall use the imported goods for the project not eligible for tax exemption in accordance with the purpose written on the certificate of investment.

3. Liquidating, changing the purpose of imported tax-free goods

a) The liquidation and change of purpose of goods eligible for liquidation, the conditions for liquidation, liquidation documents of imported tax-free goods of domestic projects and foreign-invested projects shall comply with the Circular No. 04/2007/TT-BTM dated April 04, 2007 of the Ministry of Trade (now the Ministry of Industry and Trade) providing guidance on export, import, processing, liquidation of imported goods and sale of products of foreign-invested companies.

b) The procedures for liquidating or changing the purpose shall be carried out at the customs authority where the customs declarations of imported tax-free goods are registered.

...

...

...

c.1) The company or the Liquidation board shall send a written notification of the reason for liquidation, change of purpose of names, symbols, quantity, exempted tax corresponding the goods that need liquidating, the numbers and dates of import declarations to the customs authority where the customs declarations of imported tax-free goods are registered;

c.2) If goods are liquidated in the form of export, the company shall make a corresponding export declaration.

c.3) If goods are sold in Vietnam, donated, or destructed, tax shall be declared and calculated on the new customs declaration in accordance with Clause 8 Article 11 of this Circular.  The company shall follow the corresponding customs procedure for import, Implement the policies on taxation and management of imported goods that are effective when the import declaration is registered, unless the company has implemented all policies on import management during the procedure for tax-free import.

If goods are sold to a company (transferee company) that is eligible for exemption of import tax, the tax-free goods must be recorded in the Sheet of tax-free goods issued to the transferee company.

c.4) If goods are destruction, the company shall comply with regulations of environment management agencies.

Article 47. Customs procedure for goods being moved in and out of transshipment ports 

1. Customs procedure for goods moved in and out of transshipment ports for export

a) The transshipment service provider shall make a manifest of goods in transshipped containers (the form No. 30/BKTrC/2013 in Appendix III to this Circular).

b) The customs dossier consists of 02 original copies of the manifest of goods in transshipped containers.

...

...

...

2. Settling goods in transshipped containers

a) Within 10 days from the day on which all goods are moved out of the transshipment port, the transshipment service provider shall settle goods in the transshipped containers.

b) Every quarter, within 15 days after the reporting period, the transshipment service provider shall send a report to the customs at the transshipment area on the quantity of goods that are moved in, moved out of, and retained in the transshipment area.

3. Goods left at the transshipment port shall be treated as imported goods left at sea ports in accordance with the Circulars of the Ministry of Finance providing guidance on handling goods left at Vietnam’s seaports.

4. Director of the General Department of Customs shall provide guidance on customs management of goods being moved in and out of transshipment ports.

Article 48. Customs procedures for goods moved in and out of free trade zones in economic zones, checkpoint economic zones; vehicles entering, leaving, and passing through free trade zones

1. Rules for customs procedure and customs supervision of goods moved in and out of the free trade zone:

a) Goods moved in and out of the free trade zone must undergo customs procedure and customs supervision. Various customs procedures shall apply to corresponding forms of goods;

b) The following goods might or might not follow the customs procedure in Clause 2 Article 6 of the Regulation promulgated together with the Prime Minister’s Decision No. 100/2009/QĐ-TTg dated July 30, 2009 on the promulgation of the Regulation on operation of free trade zones in economic zones and checkpoint economic zones: stationery, foods, consumables brought to free trade zones by companies from the domestic market to serve office operation and everyday life of officers and workers.

...

...

...

c.1) Goods brought by residents from the domestic market to Lao Bao Special Economic Area and Cau Treo International Checkpoint Economic zone that do not apply 0% VAT as according to Clause 3 Article 9 of the Circular No. 06/2012/TT-BTC dated January 11, 2012 of the Ministry of Finance, providing guidance on a number of articles of the Law on Value-added tax, the implementation of the Decree No. 123/2008/NĐ-CP dated December 08, 2008 and the Decree No. 121/2011/NĐ-CP dated December 27, 2011 of the Government;

c.2) Goods that are products from farming and breeding that are not processed into a finished products brought from Lao Bao Special Economic Area and Cau Treo International Checkpoint Economic Zone to the domestic market, which do not subject to VAT according to Clause 1 Article 4 of the Circular No. 06/2012/TT-BTC dated January 11, 2012 of the Ministry of Finance.

d) Goods brought from Vietnam’s domestic market or other areas on the checkpoint economic zones to free trade zones in checkpoint economic zones may not open customs declarations of exported goods according to the Circular No. 116/2010/TT-BTC dated August 04, 2010 of the Ministry of Finance on amendments to the Circular No. 137/2009/TT-BTC dated July 03, 2009 of the Ministry of Finance providing guidance on some Article of the Prime Minister’s Decision No. 33/2009/QĐ-TTg dated March 02, 2009 on financial policies on checkpoint economic zones.

2. When goods are brought to the free trade zone from abroad, the declarant shall complete the declaration form at the customs officer in charge of the free trade zone and classify them at tax-free goods (except for the articles not provided with tax incentives for imported goods).

When a company in a free trade zone imports raw materials for production or business, it must register the names of products, raw materials, and quantity of raw materials imported for export production with the customs authority. The quantity of raw materials imported for production goods sold inside free trade zones shall be notified before the report on imported-exported-unsold goods (hereinafter referred to as inventory report) is made. The notification of quantity of raw materials imported for export production shall comply with corresponding regulations.

When a company in the free trade zone imports raw materials or components to manufacture products and sell them to the domestic market, the declarant shall register and specify the name, quantity, category and import value of every material and component, names of the products manufactured in the free trade zone and sold to the domestic market when registering the import declaration.

3. Customs procedure for goods brought from the domestic market to free trade zones:

a) The domestic company shall follow the customs procedure at the domestic Sub-department of Customs or the customs officer in charge of the free trade zone. If the customs procedure is carried out by a domestic Sub-department of Customs, goods shall be transported to the free trade zone in accordance with regulations on exported goods being moved to another checkpoint.

The company in the free trade zone shall follow the customs procedure for the corresponding form of import at the customs officer in charge of the free trade zone.

...

...

...

4. Customs procedure for goods exported to abroad from free trade zones

a) Goods exported from the free trade zone shall follow the corresponding customs procedure.

b) If goods are imported from abroad or the domestic market by a company into the free trade zone, then exported in whole to abroad, the company shall specify that “Goods imported from abroad are exported in whole in the declaration No. ..." or “Goods imported from the domestic market are exported in whole in the declaration No. ..." while following the export procedure, and enclose it with the initial import declaration and the manifest (if any).

5. Customs procedure for goods brought to the domestic market from the free trade zone

a) The company in the free trade zone shall follow the corresponding procedure for form of export; the domestic company shall follow the corresponding customs procedure for the form of import. Export and import procedures shall be carried out at the Sub-department of Customs in charge of the free trade zone.

b) For the domestic company to calculate tax payable when following the import procedure, the company in the free trade zone shall:

b.1) Notify the customs authority of the estimated quantity of imported raw materials and components, which make up the products, before following the export procedure if exported products are manufactured in the free trade zone.

Specify the names, categories of raw materials and components that make up the products in the export declaration while following the export procedure.

b) If goods are imported from abroad or the domestic market by a company into the free trade zone, then exported in whole to the domestic market, the company in the free trade zone shall specify that “Goods imported exported in whole from abroad in the declaration No. ..." or “Goods imported exported in whole from the domestic market in the declaration No. ..." while following the export procedure, and enclose it with the initial import declaration and the manifest (if any).

...

...

...

6. Goods processing between a company in the free trade zone and a domestic company

a) When a company in the free trade zone hires a domestic company to process goods: the domestic company shall send the processing contract and follow the customs procedure for such contract at the Sub-department of Customs in charge of the free trade zone. The customs procedure is similar to that for processing goods of foreign traders.

a) When a domestic company hires a company in the free trade zone to process goods: the domestic company shall send the processing contract and follow the customs procedure for such contract at the Sub-department of Customs in charge of the free trade zone or at a domestic Sub-department of Customs. The customs procedure is similar to that for hiring foreign partners to process goods.

7. Customs procedure for bringing goods purchased in stores and supermarkets in the free trade zone to the domestic market

a) The customers that buy goods in stores or supermarkets in the free trade zone and bring them to the domestic market shall pay tax on imported goods before taking them out of the free trade zone.

When a customer buys goods eligible for tax exemption in the free trade zone or checkpoint economic zone that exceed duty-free allowance and bring them to the domestic market, the tax on the part exceeding duty-free allowance shall be paid as prescribed by the Prime Minister in the Regulation on operation of free trade zones.

b) The customers that buy goods in stores or markets in the free trade zone shall present their ID cards or passports (if they are foreigners) to the sellers and the customs officers at the gate when goods are brought out of the free trade zone.

c) When selling goods, the seller must issue invoices and have a sale book, specifying names, addresses, ID numbers or passport numbers of buyers; quantity, unit prices and value of goods being sold.

d) Depending on the conditions of the free trade zone, tax on goods purchased in the free trade zone and brought to the domestic market shall be collected in one of the following two methods:

...

...

...

d.1.1) The buyer, before taking goods from the free trade zone, shall enumerate goods subject to tax on the non-commercial declaration, submit the declaration, present the ID card, goods, invoices (the stub held by the buyer) to the customs at the gate of the free trade zone;

d.1.2) The customs at the gate of the free trade zone shall check the ID card presented by the buyer, compare the goods with the customs declaration and invoices. If they are consistent, The customs shall issue a tax receipt, collect tax and remit it to government budget in accordance with law.

d.2) The Sub-department of Customs in charge of the free trade zone authorizing seller to collect tax:

d.2.1) Sellers shall be authorized to collect tax in accordance with Clause 2 Article 3 of the Decree No. 83/2013/NĐ-CP. Responsibilities of the authorized sellers and tax authority are specified in Clause 3 and Clause 4 Article 3 of the Decree No. 83/2013/NĐ-CP.

d.2.2) When bringing goods out of the free trade zone, the buyer shall present his ID card, goods, invoices, and tax receipts to the customs at the gate of the free trade zone;

d.2.3) The customs at the gate of the free trade zone shall check the ID card presented by the buyer, compare the goods with invoices and tax receipts. If inconsistency between the buyer and the ID card, between the ID number on invoices, tax receipts and on the ID card, between the goods presented and goods in the invoices and tax receipts, penalties shall be imposed in accordance with law.

8. Customs supervision of goods being moved in and out of free trade zones

a) The free trade zone must be separate from the outside by barriers and has customs control gates for supervising goods being moved in and out of the free trade zone.

b) Goods moved in and out of the free trade zone to be imported to the domestic market, goods being moved through free trade zones for import to the domestic market or export must go through the customs control gates and be supervised by the customs.

...

...

...

9. The customs procedure and customs supervision of vehicles entering, leaving, or going through the free trade zone (if the free trade zone is connected with a road checkpoint) shall comply with regulations on vehicles entering, leaving, or going through Vietnam.

10. Inventory reports:

a) The companies in free trade zones shall send biannual reports on exported, imported, and unsold goods in the reported period. The report shall be submitted within 15 days from the end of the period.

A report dossier includes:

a.1) The list of declarations of imported raw materials in the reported period: 02 original copies (the form No. 31/HSBC-PTQ/2013 in Appendix III to this Circular);

a.2) The list of declarations of raw materials purchased in the free trade zone in the reported period: 02 original copies (the form No. 32/HSBC-PTQ/2013 in Appendix III to this Circular);

a.3) The list of declarations of exported products in the reported period: 02 original copies (the form No. 33/HSBC-PTQ/2013 in Appendix III to this Circular);

a.4) The list of invoices of products sold in the free trade zone in the reported period: 02 original copies (the form No. 34/HSBC-PTQ/2013 in Appendix III to this Circular);

a.5) The list of raw materials used for the manufacture of exported products that are sold in the free trade zone in the reported period: 02 original copies (the form No. 35/HSBC-PTQ/2013 in Appendix III to this Circular);

...

...

...

a.7) The photocopies of invoices for raw materials purchased in the free trade zone in the reported period ((if any);

a.8) The photocopies of invoices for products sold in the free trade zone in the reported period ((if any);

b) The sellers in free trade zones shall send monthly report on exported, imported and unsold goods in the month to the customs authority in charge of the free trade zone. The deadline for submitting the report is the 15^th of the next month.

A report dossier includes:

b.1) The list of declarations of goods imported from abroad in the month: 02 original copies (the form No. 37/HSBC-PTQ/2013 in Appendix III to this Circular);

b.2) The list of declarations of goods imported from the domestic market in the month (if any): 02 original copies (the form No. 38/HSBC-PTQ/2013 in Appendix III to this Circular);

b.3) The list of goods purchased in the free trade zone in the month: 02 original copies (the form No. 39/HSBC-PTQ/2013 in Appendix III to this Circular);

b.4) The list of goods sold in the free trade zone in the month: 02 original copies (the form No. 40/HSBC-PTQ/2013 in Appendix III to this Circular);

b.5) The list of exported goods in the month (if any): 02 original copies (the form No. 41/HSBC-PTQ/2013 in Appendix III to this Circular);

...

...

...

b.7) The photocopies invoices for goods sold and purchased in the free trade zone in the month ((if any).

c) Processed goods: comply with regulations on processing.

d) The companies that both manufacture and sell goods shall make separate reports on each aspect.

dd) Verifying the inventory report:

dd1) Companies are responsible for the declaration and use of goods.

dd2) The customs authority shall receive the inventory report, which specify the dates of receipts, bear the signatures and seals of the customs.

Based on the assessment of the compliance with law of the companies, the Sub-department of Customs in charge of the free trade zone shall check the probability to assess the compliance with law of companies; inspect unsold goods where necessary. If violations of law are found or imported goods in the free trade zone are found illegally trafficked to the domestic market, penalties shall be imposed in accordance with law.

If goods are imported from the domestic market to the free trade zone and then illegally trafficked back to the domestic market, the customs in charge of the free trade zone shall notify the Departments of Taxation where the domestic company that sends goods to the free trade zone is situated.

Article 49. Customs procedure for exported and imported goods of export processing companies

...

...

...

a) Customs procedures for exported and imported goods of export processing companies apply to both export processing companies inside and outside export-processing zones.

b) Exported and imported goods of export processing companies must go through customs procedures corresponding to the form of export or import. Electronic customs procedures shall comply with the Circular No. 196/2012/TT-BTC dated November 2012 of the Ministry of Natural Resources and Environment if they are prescribed in the Circular.

c) The export processing company may choose whether to follow customs procedure if goods are stationery, foods, consumables (including personal protective equipment: clothes, helmets, shoes, boots, gloves) that are purchased from the domestic market to serve the operation of offices and everyday life of officers and workers.

d) The goods circulated within the export processing company are exempt from customs procedure.

dd) Imported goods of the export processing company may be moved fro the import checkpoint to the export processing company. Imported goods of the export processing company may be moved form the export processing company to the checkpoint of export.

e) The customs in charge of the export-processing zone or the export processing company shall only supervise at the gate if necessary under the decision of the Director of the Customs Department.

g) In a reported period, the export processing company shall notify the consumption of raw materials (including loss ratio) to the customs authority when then submitting the inventory report at the latest.

2. Locations for carrying out customs procedures

a) For exported and imported goods shall be carried out at the Sub-department of Customs that monitors the export processing company.

...

...

...

c) For processed goods between two export processing companies: the hired company shall send the processing contract and follow customs procedure at the Sub-department of Customs that monitors the hired company.

3. Customs procedure for exported and imported goods of export processing companies

a) Goods imported from abroad:

a.1) For goods imported to form fixed assets: based on the request for permission to import goods for forming fixed assets made by the Director of the export processing company, which is enclosed with a manifest of goods (specifying names, quantity and categories of goods), the customs authority shall carry out import procedure in accordance with regulations on goods imported under sale contracts. This regulation also applies to the export processing companies that follow electronic customs procedures in Chapter VI of the Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance.

a.2) For raw materials imported for export production, the export processing company shall follow the import procedure in accordance with regulations on goods imported under sale contracts, except for tax statement.

a.2) For raw materials imported for export production, the export processing company shall follow the import procedure in accordance with regulations on goods imported under sale contracts, except for tax statement.

c) Goods of export processing companies sold to the domestic market:

c.1) For products manufactured and sold to the domestic market by the export processing company, the export processing company and the domestic company shall follow customs procedure and use the declaration of domestic export and import.

c.2) For wastes and scrap allowed to be sold to the domestic market, the domestic company shall follow the import procedure applied to goods imported under sale contracts.

...

...

...

dd) Processed goods:

dd.1) When a domestic company is hired to process goods by an export processing company, the domestic company shall follow customs procedure in accordance with regulations on processing goods of foreign traders.

dd.1) When a domestic company is hired to process goods by an export processing company, the domestic company shall follow customs procedure in accordance with regulations on processing goods of foreign traders.

dd.3) For processed goods of foreign traders: follow the guidance of the Ministry of Finance.

e) For goods traded among export processing companies:

e.1) Goods traded among export processing companies that are not in the same export-processing zones follow guidance on customs procedure for domestically exported and imported goods (except for conditions for domestic export and import);

e.2) Goods traded among export processing companies in the same export-processing zone are exempt from customs procedure;

e.3) Goods being circulated among export processing companies that are not in the same export-processing zone but belong to the same corporation or a system of companies, they might not go through customs procedure or may go through customs procedure for domestic export and import (except for conditions for domestic export and import). Theses regulations also apply to the export processing companies that follow electronic customs procedures in Chapter VI of the Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance.

g) For the goods of the export processing company that are sent to the domestic market for repair, the export processing company shall makes a notification of goods names, quantity, reasons, and repair period. The registration of customs declaration is exempt. The customs shall monitor and certify when goods are sent back to the export processing company. If goods are not sent back when the registered repair period is passed, the guidance on changing purposes of goods shall apply.

...

...

...

i) The export processing company that temporarily imports goods to repair then re-exports them shall follow customs procedure for exported goods that are returned, except for tax statement.

4. Reports on imported, exported, and unused raw materials (hereinafter referred to as inventory report)y of export processing companies

a) The export processing company shall submit an inventory report every quarter on the 15^th of the first month of the next quarter at the Sub-department of Customs that monitors the export processing company. The favored companies accredited by the standards shall submit the inventory report annually at the end of Q1 of the next year, or every quarter.

b) The inventory report (form No. 43/HSBC-CX/2013 in Appendix III to this Circular): submit 02 original copies.

For consumables that are imported or purchased from the domestic market to serve the production and without specific consumption rates (e.g. cloth or paper for cleaning machinery and equipment, oil and gas for generators, mold-cleaning oil, pens for marking defective products, etc.) or to serve office operation and everyday life of workers of the export processing company:

The export processing company is exempted from classifying them by purpose or source of import, registering by category, making up codes, and submitting monthly inventory report to the customs authority.

The export processing companies outside export-processing zones shall submit reports on total quantity of consumables imported and purchased from the domestic market in the quarter.

Export processing companies are responsible for the statement and proper use of goods.

These regulations also apply to the export processing companies that follow electronic customs procedures in Chapter VI of the Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance.

...

...

...

c.1) The customs authority shall receive inventory report sent by the export processing company, append signatures and officer’s seal, and date stamp on the inventory report. Based on the assessment of the compliance with law of the company, the Sub-department of Customs in charge of the free trade zone shall check the probability to assess the compliance with law of the company.

c.2) Within 30 days from the day on which the quarterly report is submitted, or within 60 days from the day on which the annual report is submitted, the Sub-department of Customs that monitors the export processing company shall request the Sub-department of Customs in charge of post-clearance inspection to carry out inspection if trade fraud is suspected.

d) When an export processing company is converted to a normal company and vice versa, the imported assets and goods shall be handled as follows:

d.1) Where an export processing company is converted into a company that is not entitled to export processing benefits:

d.1.1) Liquidate imported assets and goods;

d.1.2) Determine imported assets and goods that are unsold;

d.1.3) Collect tax;

d.1.4) Imported assets and goods shall be liquidated and determined before the conversion.

d.2) Where a company that is not entitled to export processing benefits is converted into an export processing company:

...

...

...

d.2.2) Before the conversion, the company shall pay all outstanding taxes and fines to the customs authority. The customs authority shall apply the taxation and customs policies on export processing companies after the company has fulfill tax and customs obligations to the customs authority.

5. Liquidation of machinery and equipment and vehicles used for forming fixed assets.

a) The methods of liquidation, conditions for liquidation, and documents on liquidation of imported tax-free goods shall comply with the Circular No. 04/2007/TT-BTM.

b) The liquidation procedure shall be carried out at the Sub-department of Customs that monitors the export processing company,

c) Liquidation procedure

c.1) The company or the liquidation board shall make a document specifying the reasons for liquidation, names, symbols, quantity, import declaration numbers of the liquidated goods, and then send it to the Sub-department of Customs that monitors the export processing company.

c.2) If they are liquidated in the form of export, the company shall open an export declaration. If they are sold in Vietnam’s market or donated, the company shall open corresponding declarations and pay tax as prescribed.

c.3) If they are destructed, the company shall comply with regulations of the environment management agency under the supervision of the customs authority.

6. Upon the completion of the construction, the export processing company shall submit a report on goods imported for the construction to the customs authority.

...

...

...

7. customs supervision of wastes of the export processing company transported to another location for destruction

a) The export processing company shall:

a.1) Notify the managing Sub-department of Customs of the time when wastes are taken by the deliverer.

a.2) Wastes shall be transported and destructed in accordance with the Law on Environment protection and its guiding documents.

b) Responsibilities of the managing Sub-department of Customs:

When receiving the notification sent by the export processing company, the managing Sub-department of Customs shall:

b.1) Check the license for management of harmful wastes (the license must be unexpired, the wastes transported must be permitted in the license), the contract for waste transport and treatment;

b.2) Check the wastes before they are taken by the deliverer (wastes must not be mixed with usable scrap or other goods);

b.3) Supervise the loading of wastes to the vehicle; supervise the transport of wastes over the boundary of the export-processing zone or export processing company.

...

...

...

b.5) The customs authority shall not seal the vehicle that contains wastes when wastes are transported to a location outside the export-processing zones or export processing company for treatment.

c) When receiving the documents on harmful wastes from the waste management service provider, the export processing company (waste discharger) shall send a photocopy of stub No. 4 to the managing Sub-department of Customs. The managing Sub-department of Customs shall inspect the register of waste dischargers, documents on harmful wastes that are kept at the export processing company.

8. Goods of foreign-invested export processing companies shall exercise the rights to export and import in accordance with the Government's Decree No. 23/2007/NĐ-CP dated February 12, 2007 and regulations of the Ministry of Industry and Trade.

The customs procedure, policies on taxation and management of exported and imported goods are similar to those for goods exported and imported under commercial contracts. The Ministry of Finance shall provide additional guidance on exercising the rights to export and import of export processing companies as follows:

a) The export processing company that exercises the rights to export, import or distribute shall do separate bookkeeping. Domestic tax shall be stated under the guidance of the Ministry of Finance.

b) Customs procedure for imported goods of an export processing company that exercises the rights to import:

b.1) Customs procedure is exempt when goods are sold to domestic companies.

b.2) Customs procedure in Point e Clause 3 of this Article shall be carried out when goods are sold to other export processing companies.

c) Customs procedure for goods of an export processing company that exercises the rights to export:

...

...

...

c.2) Goods are purchased from another export processing company for export: follow the guidance in Point d Clause 3 of this Article.

c.3) Goods are exported to abroad: follow the guidance in Point b Clause 3 of this Article. The export processing company shall make tax statement (if any).

9. Customs supervision and inspection of export processing companies that lease warehouses of other companies according to Clause 1 Article 19 of the Decree No. 108/2006/NĐ-CP:

a) The export processing company may lease warehouses inside industrial parks, export-processing zones, hi-tech zones, economic zones under the management of the managing Sub-department of Customs to store raw materials and finished products serving their primary production.

b) Before taking goods to the warehouse, the export processing company must notify the managing Sub-department of Customs of the location, area, infrastructure, and policies on management of goods moved in and out of the warehouse, and the lease period. Goods may only be put into the warehouse after the managing Sub-department of Customs gives a written approval.

c) The export processing company shall manage and monitor goods moved in and out, and send the managing Sub-department of Customs periodic reports on the 15^th of the first month of the next quarter on the inventory.

d) Every quarter, the managing Sub-department of Customs shall inspect the condition of goods in the warehouse or carry out surprise inspections if it is suspected that goods are kept in improper warehouses or sold to the domestic market.

Article 50. Customs procedure for goods moved in and out of tax-suspension warehouses

1. Goods moved in and out of the tax-suspension warehouse are raw materials imported for export production of the company that has the tax-suspension warehouse and are temporarily exempt from tax.

...

...

...

2. Customs procedure for imported raw materials in the tax-suspension warehouse is similar to that for raw materials imported for export production. Broken or degenerated goods in the tax-suspension warehouse that fail the production requirements shall be handled in accordance with Article 29 of the Decree No. 154/2005/NĐ-CP.

3. Inventory report:

a) At year’s end (December 31), on January 31 of the next year at the latest, the company shall compile a list of import declarations and total quantity of imported, the export declarations and total quantity of raw materials that make up the products that are exported, re-exported or destructed, and then send it to the customs authority.

b) Monitoring the submission of inventory reports, formalities for payment and refund of tax on imported goods in the tax-suspension warehouse.

b.1) The submission of inventory report made by the tax-suspension warehouse shall be monitored in the same way the submission of inventory reports made by export processing companies guided in Clause 4 Article 49 of this Circular.

b.2) If the quantity of used raw materials is smaller than the quantity of import raw materials in the tax-suspension warehouse, the company shall pay tax on the unused raw materials on the import declarations after 365-day period from the date of registration with the customs to the date of report; the remaining amount of raw materials shall be included in the inventory report on the next fiscal year.

b.3) The tax on the amount of raw materials that are used for export production shall be refunded according to Article 117 of this Circular.

4. Inspection and supervision of the tax-suspension warehouse

a) The tax-suspension warehouse shall be inspected and supervised in accordance with Clause 4 Article 27 of the Decree No. 154/2005/NĐ-CP.

...

...

...

b.1) Inspect the compliance with Clause 1 Article 27 of the Decree No. 154/2005/NĐ-CP.

b.2) Inspect the maintenance of bookkeeping system for monitoring goods exported, imported, moved in and out of the warehouse;

b.3) Verify the amount of unsold goods, compare the actual amount of unsold goods to the logbook and inventory reports made by the company.

c) Surprise inspections of quantity of goods in storage shall be carried out when:

c.1) It is informed that the company sells raw materials in the tax-suspension warehouse to the domestic market.

c.2) The quantity shall be verified at the premises if it is questionable.

Article 51. Customs procedure for goods moved in and out of container freight stations (CFS)

1. Goods put into the CFS include:

a) Imported goods in the CFS are goods that have not gone through customs procedure and under the supervision of the customs authority.

...

...

...

2. Services provided in the CFS

a) For exported goods: Packaging, repackaging, arrangement, rearrangement of goods.

For goods in transit may be put into the CFS for dividing or combining with exported containers or Vietnam’s containers of exported goods.

b) For imported goods may be divided to follow import procedure or combined with other shipments to be exported to a third country.

3. Time limits for storage in a CFS:

Goods shall be kept in the CFS for no more than 90 days from the day on which they are put into storage. After the aforesaid period, the Sub-department of Customs in charge of the CFS shall request the station owner to follow the procedure for removing such goods from the CFS, or treat them as abandoned, lost, mistaken, overdue goods according to Article 45 of the Law on Customs.

4. Customs supervision:

a) The CFS, goods in storage, entering and leaving, services provided in the CFS are under the regular supervision of the customs authority.

b) The customs supervision of goods and vehicles entering and leaving the CFS, the supervision of provision of services in the CFS shall comply with Article 13 and Article 14 of the Decree No. 154/2005/NĐ-CP, Article 18 of this Circular and guidance of the General Department of Customs.

...

...

...

Article 52. Customs procedures for machinery and equipment, building equipment molds, samples temporarily imported or imported serving production, construction, project execution, or experiments

1. Customs procedures for machinery and equipment, building equipment molds, samples temporarily imported or imported serving production, construction, project execution, or experiments shall comply with regulations on commercial exports and imports.

If the goods temporarily imported or exported are granted tax exemption according to Article 100 of this Circular, the declarant shall notify the Sub-department of Customs where the procedure for temporary import or export is carried out of the remaining useful period of goods every year (365 days from the day on which the declaration of temporary import or export is registered).

2. The procedure for temporary import or export shall be carried out at the Sub-department of Customs of the checkpoint.

If goods are re-imported or re-exported at another checkpoint than the initial one, the declarant shall submit a photocopy and present the original copy of the customs declaration for comparison.

3. The period of temporary import or export shall be agreed by both party, and registered with the customs at the checkpoint.  At the end of the period of temporary import or export, the declarant shall immediately re-export or re-import goods, and finalize documents at the Sub-department of Customs where the procedure for temporary import or export is carried out;

If an extension of the period of temporary import or export is necessary for the construction, project execution, or experiments, the declarant shall make a written request before the end of the period. If the head of the Sub-department of Customs where the procedure for temporary import or export is carried out grants an approval, the period of temporary import or export shall be extended under an agreement with his partner. Penalties shall be imposed if goods are not re-exported or re-imported by the end of the period of temporary import or export.

4. When the temporary importer or exporter makes a written request for permission to transfer the ownership (buy, sell, donate) the machinery, equipment, vehicles, molds, samples that are temporarily imported or exported for production, construction, project execution, experiments, they must follow the customs procedure similarly temporarily imported or exported goods that are sold to the domestic market. In particular:

a) The company shall submit the written request for permission to transfer the ownership to the Sub-department of Customs where the procedure for temporary import or export is carried out.

...

...

...

Article 53. Customs procedures in some other cases of temporary import and export

1. For the components, parts, and items temporarily imported without a contract to serve the replacement, repair, and operation of foreign ships or airplanes:

a) The declarant:

a.1) If the temporarily imported components, parts and items are carried by the ship or airplane when it enters, the declarant is the operator.

a.2) If the components, parts and items are sent before or after the ship or airplane arrives to the address of an agent of the courier, the declarant is the agent of the courier.

b) Customs procedure and taxation policies are specified in Article 73 and Article 100 of this Circular.

2. Customs procedure for foreign ships and airplanes that are temporarily imported for repair or maintenance in Vietnam:

The foreign ships and airplanes that are temporarily imported to Vietnam for repair or maintenance shall follow the similar customs procedure for commercial exports and imports. Due to the uniqueness of this form of temporary import, some additional regulations are introduced below:

a) Customs dossier:

...

...

...

b) Customs procedure shall be carried out at the Sub-department of Customs at the checkpoint of temporary import.

c) The period of temporary import shall be specified in the contract and registered with the Sub-department of Customs at the checkpoint.

d) Customs inspection and supervision:

d.1) When following the procedure for temporary import, the Sub-department of Customs at the checkpoint of temporary import shall compare the information on the declaration with the temporarily imported ship or airplane, supervise the declarant moving the ship or airplane from the wharf or the ramp to the repairing or maintenance location.

d.2) When following the procedure for re-export, the Sub-department of Customs at the checkpoint of temporary import shall compare the information on the temporary import declaration and the re-exported ship or airplane, supervise the declarant moving the ship or airplane from the repairing or maintenance location to the wharf or the ramp, until it is actually exported.

The customs procedure for temporarily importing components, parts and items to serve repair or operation of ships or airplanes under a contract for repair or maintenance signed with the foreign partner is similar to that for processing guided by the Ministry of Finance.

3. The customs procedure for temporarily importing or exporting goods to attend a fair, exhibition, product introduction is similar to that for commercial exports and imports Due to the uniqueness of this form of temporary import, some additional regulations are introduced below:

a) Customs dossier: apart from the required papers for commercial exports or imports, 01 photocopy of the confirmation of the fair or exhibition, which is certified by a competent authority is required (except for the temporary import for product introduction).

b) The customs procedure for goods temporarily imported or exported to attend a fair or exhibition shall be carried out at the Sub-department of Customs where the fair, exhibition, or product introduction takes place, or the Sub-department of Customs at the checkpoint.

...

...

...

c.1) The goods temporarily imported to attend a fair or trade exhibition in Vietnam must be re-exported within 30 days from the end of the fair, trade exhibition, or product introduction that is registered with the customs authority.

c.2) The goods temporarily exported to attend a fair, trade exhibition or product presentation overseas shall be re-imported within 01 year from the date of temporary export. If goods are not re-imported after the aforesaid deadline, they are subject to tax and other financial obligations as prescribed by Vietnam’s law.

d) The sale and donation of goods at a fair, exhibition or product introduction shall comply with Article 136, Article 137 of the Law on Commerce, and other relevant laws.

4. Goods temporarily exported and temporarily exported to serve a convention, conference, scientific research, education, sport competition, artistic performance, medical examination and treatment:

a) Customs procedure shall comply with regulations on non-commercial exports and imports. If goods are re-imported or re-exported at another checkpoint than the initial one, the declarant shall submit a photocopy and present the original copy of the customs declaration for comparison.

b) The procedure for temporary import or export shall be carried out at the Sub-department of Customs at the checkpoint.

c) The period of temporary import or export must be registered with the customs authority and must not exceed 90 days from the day on which the customs declaration of temporary import or export is registered, based on the certification of the organizer of the convention, conference, scientific research, education, sport competition, artistic performance, charitable medical examination and treatment.

5. Goods temporarily exported for repair overseas

a) If the warranty or repair is stipulated in the contract, Article 14 of the Government's Decree No. 12/2006/NĐ-CP dated January 23, 2006, and guidance of the Ministry of Industry and Trade shall apply.

...

...

...

c) The procedure for temporary export and re-import shall be carried out at the Sub-department of Customs at the checkpoint where goods are temporarily exported. If goods are re-imported at another checkpoint, they may be moved to the checkpoint where the export procedure was carried out.

6. Goods temporarily imported and re-exported by a sub-contractor or an entity to serve petroleum activities under a lease contract, borrowing contract or service contract.

b) Customs procedure shall be carried out at the Sub-department of Customs at the checkpoint where goods are temporarily imported. If goods are re-exported at another checkpoint, the procedure for moving to another checkpoint shall be followed.

b) Customs procedure shall comply with regulations on commercial exports and imports. The following papers are also required:

b.1) An application for permission for petroleum exploration and extraction: 01 original copy;

b.2) 01 photocopy of the petroleum service contract of goods supply contract;

c) Time limit for temporary import and re-export:

The time limit for temporary import and re-export shall be agreed by both party and registered with the customs.  If the deadline for re-export must be extended to further serve petroleum activities, a written request for an extension shall be submitted to the Sub-department of Customs where the procedure for temporary import was carried out under an agreement between both parties.

d) Customs inspection and supervision:

...

...

...

d.2) When following the procedure for re-export, the Sub-department of Customs at the checkpoint shall compare the information on the re-export declaration with the temporary import declaration and the re-exported goods;

7. Finalizing declarations of temporary import or export

a) The Sub-department of Customs where the Circular for temporary import or export is carried out shall monitor and finalize the declarations of temporarily imported or exported goods. If goods are re-exported another Sub-department of Customs than the initial one, after the re-export procedure is done, the Sub-department of Customs shall send a written notification to the initial Sub-department of Customs, enclosed with a photocopy of the customs declaration for finalization of the case. If goods are re-imported at another Sub-department of Customs than the initial one, after the re-import procedure is done, the declarant shall contact the initial Sub-department of Customs to finalize the case as prescribed.

b) The deadline for finalization is similar to the deadline for submitting application for tax refund or tax cancellation specified in Clause 2 Article 127 of this Circular.

c) An application of finalization consists of:

c.1) A written request for finalization of the declaration of temporary import or temporary export, specifying the declaration of temporary import and declaration of re-export, the quantity of temporarily imported goods and corresponding quantity of re-exported goods;

c.2) The declaration of temporary import and declaration of re-export, or the declaration of temporary export and declaration of re-import;

c.3) Relevant papers.

8. Procedure for selling goods to the domestic market.

...

...

...

If goods temporarily imported to attend a fair or exhibition are sold or donated at the fair of exhibition, within 30 days from the end of the fair or exhibition, the company shall make tax statement on the non-trading import declaration and submit it to the Sub-department of Customs where the declaration of temporary import is registered.

Article 54. Customs procedure for temporary import and temporary export of circulated goods containers

1. Circulated goods containers are:

a) Empty containers or containers without hooks;

b) Flexitanks.

2. Customs procedure

a) For containers of the courier:

a.1) When importing, the courier agent shall submit 01 manifest of transported goods, specifying the imported containers.

a.2) When exporting, the courier agent shall submit 01 manifest of temporarily imported or temporarily exported empty containers before they are loaded onto the vehicle (the form No. 44/BKCR/2013 in Appendix III to this Circular); the deliverer or courier agent shall submit 01 manifest of transported goods.

...

...

...

c) The Sub-department of Customs where the procedure for temporary import/export is carried out shall compare and verify the quantity of temporarily exported or temporarily imported containers, and carry out physical verification.

d) If the purpose of circulated containers is changed, customs procedure shall be carried out as follows:

d.1) The declarant shall send a written explanation for the reasons for changing the purpose of circulated containers to the Sub-department of Customs where the manifest of temporarily imported goods is registered and the procedure for temporary import is carried out.

d.2) The head of the Sub-department of Customs where the manifest is registered shall consider the explanation and accept the request if no sign trade  fraud is found. In particular:

d.2.1) Receipt the manifest of temporarily imported goods that has been registered and undergone the procedure for temporary import;

d.2.2) Instruct the declarant to open the corresponding customs declaration, make tax statement, and collect tax (tax is calculated when the customs declaration is registered) in accordance with Clause 8 Article 11 of this Circular;

d.2.3) Impose penalties for missing the deadline and calculate late payment interest (if any);

d.2.4) After tax, late payment interest are collected and violations are penalized (if any), the manifest of temporarily imported goods shall be finalized.

3. The customs procedure for other circulated containers (shelves, barrels, jars, etc.) that are not containers or flexitanks is guided in Point a and Point c Clause 4 Article 53 of this Circular.

...

...

...

1. The forms of re-importing exported goods that are returned (hereinafter referred to as re-import of returned goods) include:

a) Re-importing returned goods for repair, recycling (hereinafter referred to as recycling) and then re-export;

b) Re-importing returned goods for domestic sale (not applicable to processed goods of foreign traders);

c) Re-importing returned goods for destruction in Vietnam (not applicable to processed goods of foreign traders);

d) Re-importing returned goods for re-export to other foreign partners.

2.  Re-import procedure shall be carried out at:

a) The Sub-department of Customs where the export procedure was carried out or the Sub-department of Customs at the checkpoint of re-import.

b) The Sub-department of Customs at the checkpoint of re-import or one of the Sub-departments of Customs where the export procedure was carried out shall caries the procedure for re-import if the returned goods belong to multiple exported shipments.

3. Recycled goods shall undergo re-export procedure at the Sub-department of Customs where the re-import procedure was carried out. If the Sub-department of Customs where the re-import and re-export procedures were carried out is outside the checkpoint, goods shall undergo the procedure applied to exported and imported goods that are moved to another checkpoint.

...

...

...

a) The customs dossier consists of:

a.1) An original copy of the written request for permission to re-import goods, specifying the declarations on which they are stated, whether tax refund or tax cancellation is granted, whether deductions for input VAT are registered with the tax authority (specifying the number of the decision on tax refund or tax cancellation), the reasons for re-import (for recycling, domestic sale, destruction, or re-export to a third country). The location, time, method of recycling, and loss after recycling must be specified if goods are imported for recycling;

a.2) The customs declaration of imported goods, the manifest of goods, and the bill of lading are similar to those of commercial imports;

a.3) The initial customs declaration of exported  goods: 01 photocopy;

a.4) The written notification of returned goods made by the foreign party, or a written notification of the courier/courier agent of no recipient: 01 original copy or photocopy.

b) The customs shall carry out customs procedure similarly to commercial imports (except for the license to import or license for specialized management). Re-imported goods must undergo physical verification. The customs officer in charge of goods inspection shall compare imported goods with the export declaration to determine the consistency between the re-imported goods and the goods exported previously.

c) The customs authority shall decide not to collect tax on the re-imported goods that are mentioned in Clause 1 of this Article if the declarant submits a sufficient application for tax cancellation when following the re-import procedure as guided in Article 119 of this Circular, and the customs authority has ample evidence that the imported goods are the goods previously exported. Tax shall be collected in other cases.

d) If goods are re-imported for recycling, the company shall register the recycling period with the customs authority, but such period must not exceed 275 days from the date of re-import.

5. Procedure for re-exporting recycled goods

...

...

...

a.1) The declaration of exported goods: 02 original copies;

a.2) The declaration of imported goods (for recycling): 01 photocopy;

b) The customs authority shall carry out the procedure similarly to commercial exports. If the shipment must undergo physical verification, the customs officer in charge of goods inspection shall compare re-exported goods with the declaration of temporarily imported goods to determine the consistency between the re-exported goods and the temporarily imported goods.

c) If recycled goods are not re-exported, the company shall send a written explanation to the Sub-department of Customs where the re-import procedure was carried out, and request the Sub-department of Customs to consider accepting the following solutions:

c.1) If recycled goods are processed goods

c.1.1) Customs procedure shall be carried out in the form of domestic export or import for domestic sale if the conditions for domestic export or import of processed goods are satisfied according to the Decree No. 12/2006/NĐ-CP; or

c.1.2) Destruction if the hirer requests the destruction in Vietnam and the Service of Natural Resources and Environment allows the destruction in Vietnam.

c.2) Recycled products that are not processed goods shall be sold to the domestic market as goods re-imported for domestic sale.

6. If re-imported goods are exported products made of imported raw materials; commercial goods are eligible for export tax refund, the customs that carry out the re-import procedure shall notify the customs in charge of export tax refund (if they are different) of the cases in Point b, Point c Clause 1 and Point c Clause 5 of this Article, or of the expiration of deadlines mentioned in Point d Clause 4 of this Article to settle tax in accordance with Point c Clause 7 Article 112 of this Circular.

...

...

...

1. If import procedure has been completed

a) The Sub-department of Customs where import procedure was carried out shall carry out the export procedure. If goods are exported at another checkpoint, the procedure for moving goods to the checkpoint of export shall be carried out.

b) The customs dossier consists of:

b.1) The written explanation of the company for the export;

b.2) The declaration of exported goods: 02 original copies;

b.3) The declaration of previously exported goods: submit 01 photocopy and present the original;

b.4) The written acceptance to take back goods made by the foreign seller (if exported goods are returned to the seller): 01 original copy or photocopy;

b.5) The contract to sell goods to a third country or to export goods to a free trade zone (if goods are exported to a third country or a free trade zone).

b.6) A decision on compulsory re-export made by a competent authority (if any): 01 photocopy.

...

...

...

d) The customs authority shall decide not to collect tax on goods that are returned or exported to a third country or a free trade zone that are mentioned in Clause 1 of this Article if the declarant submit a sufficient application for tax cancellation when following the procedure for returning goods, exporting goods to a third country or a free trade zones as guided in Article 117 of this Circular, and the customs authority has ample evidence that the exported goods are the goods previously exported.

2. If the goods that has not undergone import Circular inside the customs area are abandoned or refused and the deliverer or goods owner makes a written request for permission to re-exported them (specifying the reasons), the Director of the Sub-department of Customs shall supervise goods until they are exported from Vietnam at the checkpoint of import.

Article 57. Customs procedure for goods sold in duty-free shops

Guidance on customs management of goods sold in duty-free shops shall be provided by the Ministry of Finance.

Article 58. Customs procedure for mails, parcel, exported and imported goods sent by post, exported and import items and goods sent by express mail services

Customs procedure for mails, parcel, exported and imported goods sent by post, exported and import items and goods sent by express mail services shall comply with this Circular, the Circular No. 99/2010/TT-BTC dated July 09, 2010 of the Ministry of Finance on customs procedures for mails, parcel, exported and imported goods sent by post, the Circular No. 100/2010/TT-BTC dated July 09, 2010 of the Ministry of Finance for customs procedures for exported and imported goods sent by airmail, the Decision No. 93/2008/QĐ-BTC dated October 29, 2008 of the Ministry of Finance on customs procedures for goods and items exported, imported and transited by express mail.

Article 59. Customs procedure for goods moved in and out of bonded warehouses

1. Customs procedure for goods put in and out of bonded warehouses from other countries of free trade zones.

a) Goods sent to bonded warehouses

...

...

...

b) The customs dossier submitted to the customs of the bonded warehouse consists of:

b.1) The declaration of goods moved in and out of bonded warehouse: 02 original copies;

b.2) The contract to lease the bonded warehouse: 01 photocopy (unless the goods owner also owns the bonded warehouse).

If a lease contract is used for multiple deliveries of goods to the bonded warehouse, is shall be submitted when registering the declaration of the first shipment of goods moved in and out of bonded warehouse. Appendices of the lease contract shall be submitted in the next times.

The storage period in the bonded warehouse begins when goods are put in the bonded warehouse.

b.3) The authorization to receive goods (if authorization is not mentioned in the lease contract): 01 original copy;

b.4) The bill of lading or equivalent transport documents or the declaration of exported goods that have undergone customs procedure if goods are taken to the free trade zone and sent to a bonded warehouse: 01 photocopy;

b.5) The manifest of goods (including vehicle identification numbers of cars and bikes - if any): 01 photocopy.

b.6) Other documents at the request of relevant Ministries and agencies.

...

...

...

c.1) Register the declaration of goods stored in the bonded warehouse.

c.2) The customs of the bonded warehouse shall compare the container number and seal number if goods are stored in containers, the package number and symbol if goods are packaged with that on the documents. If they are consistent, the seal and packages are intact, goods shall be stored in the warehouse. If the goods owner is suspected of violating legislation on customs, a physical verification of goods shall be carried out.

c.3) The customs officer that supervises goods stored the bonded warehouse shall confirm that goods are stored the bonded warehouse on the declaration of goods moved in and out of bonded warehouse, and update information on the computer.

2. Customs procedure for goods put into the bonded warehouse from the domestic market

a) Goods sent to bonded warehouses:

a.1) The goods mentioned in Clause 3 Article 25 of the Decree No. 154/2005/NĐ-CP;

a.2) Goods sent from the bonded warehouse to the domestic market for recycling, then put back into the bonded warehouse at the request of the foreign partner.

b) The customs dossier consists of:

b.1) The declaration of goods moved in and out of bonded warehouse: 02 original copies;

...

...

...

If a lease contract is used for multiple deliveries to the bonded warehouse, is shall be submitted when registering the declaration of the first shipment of goods moved in and out of bonded warehouse. Appendices of the lease contract shall be submitted in the next times.

b.3) The authorization to send goods (if authorization is not mentioned in the lease contract): 01 original copy, a fax must bear the signature and seal of the bonded warehouse owner;

b.4) The corresponding declaration of exported goods enclosed with a manifest (if any): submit 01 photocopy and present the original copy (kept by the declarant);

b.5) A decision on compulsory re-export made by a competent authority (if goods must be re-exported): 01 photocopy.

c) Customs procedure:

c.1) Assess the validity of documents in the dossier; register the declaration and carry out the procedure for storing goods in the bonded warehouse similarly to goods sent to the bonded warehouse from abroad as prescribed in Point c Clause 1 of this Article.

c.2) Certify that “Goods are put into the bonded warehouse” on the declaration of exported goods according to Clause 4 Article 30 of this Circular.

3. Customs procedure for exporting goods from the bonded warehouse or sending goods in the bonded warehouse to a free trade zone:

a) The customs dossier consists of:

...

...

...

a.2) The declaration exported goods (except for goods sent to the bonded warehouse): 1 original copy;

a.3) The authorization to export goods (if authorization is not mentioned in the lease contract): 01 original copy;

a.4) The goods release note: 01 original copy.

b) Customs procedure:

b.1) The customs of the bonded warehouse shall compare the dossier that is made when goods are released with the dossier that is made when goods are stored and the actual shipment. Delivery procedure shall be carried out if they are consistent.

b.2) Goods in the bonded warehouse may only be exported through international checkpoints, primary checkpoints, and the locations decided by the Prime Minister.

b.3) Goods of sent to the bonded warehouse in one time may be delivered once or many times. If goods are delivered and exported many times through various checkpoints at the same time, the photocopy of the declaration of goods moved in and out of the bonded warehouse, which bears the seal of the Sub-department of Customs at the bonded warehouse, may be used for the procedure for moving goods from the bonded warehouse to the checkpoint of export.

b.4) When the goods are released from the bonded warehouse, the Sub-department of Customs in charge of the bonded warehouse shall certify that goods have arrived at the checkpoint of export in box 35 of the declaration based on the goods receipt note and the manifest of goods being delivered from the bonded warehouse to the checkpoint of export, which are certified by the customs at the checkpoint of export. If the bonded warehouse is located at the checkpoint of export, the customs at the bonded warehouse shall make the certification right after goods are loaded onto the vehicle.

4. Customs procedure for importing goods in bonded warehouses to the domestic market

...

...

...

a.1) The imported goods that are sold in the Vietnam's market mentioned in Point b Clause 2 Article 26 of the Decree No. 154/2005/NĐ-CP;

a.2) Goods are sent to the domestic market for processing or recycling;

a.3) Machinery and equipment of foreign contractors that are sent to the domestic market for construction, or were hired by a company to execute a processing contract, re-exported and sent to the bonded warehouse, then re-sent to the domestic market to execute another processing contract;

a.4) Goods that have undergone export procedure, sent to the bonded warehouse, and then re-imported to the domestic market in the same manner.

b) The following goods must not be sent to bonded warehouses:

b.1) The goods mentioned in Point c Clause 2 Article 26 of the Decree No. 154/2005/NĐ-CP;

b.2) The goods that must undergo import procedure at the checkpoint;

b.3) The goods in the List of consumables and goods restricted from import of the Ministry of Industry and Trade.

c) Customs procedure:

...

...

...

c.2. If goods in the bonded warehouse are imported to the domestic market many times, the customs dossier of each import may use photocopies (of the bill of lading, manifest of goods, Certificate of Origin) that bear the seal of the customs. The original copies shall be kept by the customs at the bonded warehouse.

c.3) When the goods are released from the bonded warehouse, the Sub-department of Customs in charge of the bonded warehouse shall certify that goods have arrived at the checkpoint of export in box 35 of the declaration based on the transfer record and customs declaration of imported goods.

d) The customs at the bonded warehouse shall supervise the removal of goods from the bonded warehouse, and certify it on the declaration of goods

5. Customs supervision of goods transported form the bonded warehouse to the checkpoint of export

a) Responsibilities of the owner of goods/bonded warehouse

a.1) Make a list of exported goods transported from the bonded warehouse to the checkpoint of export (the form No. 47/BKCCK-KNQ/CFS/2013 in Appendix III to this Circular): 03 copies;

a.2) Comply with the route and time certified by the customs authority on the transfer record. If the route or time is not complied with, the owner of goods/bonded warehouse shall notify the Sub-department of Customs in charge of the bonded warehouse and the Sub-department of Customs at the checkpoint of export in writing before goods arrive at the checkpoint of export.

a.3) Protect the customs seal throughout the trip. When an accident or force majeure occurs that damage the seal or upset the status quo of goods, the deliverer/bonded warehouse owner shall take measures to minimize damage and notify the People’s Committee of commune, ward, or town, or the nearest Sub-department of Customs and request the to certify the conditions of goods in writing.

b) Responsibilities of Sub-department of Customs in charge of the bonded warehouse:

...

...

...

b.2) Fax the transfer record to the Sub-department of Customs at the checkpoint of export before 5.00 PM for monitoring and management in cooperation.

b.3) Collect feedbacks from the Sub-department of Customs at the checkpoint of export. If no feedbacks are received after the deadline for goods transport (registered by the trader on the transfer record), or a notification that goods have not arrived at the checkpoint of export is received from the Sub-department of Customs at the checkpoint of export, the Sub-department of Customs in charge of the bonded warehouse shall cooperate with the Sub-department of Customs at the checkpoint of export and request the Customs Control Team affiliated to the Sub-department of Customs in charge of the bonded warehouse in finding the shipment.

c) Responsibilities of Sub-department of Customs at the checkpoint of export:

c.1) Since information about the goods being moved to another checkpoint faxed by the Sub-department of Customs in charge of the bonded warehouse, the Sub-department of Customs at the checkpoint of export shall monitor the information about the shipments being transported to the checkpoint of export according to the transfer records.

c.2) After the all goods are gathered at the checkpoint of export, the Sub-department of Customs shall check the custom seal, verify information, and request the head of the Sub-department of Customs to sign on the 02 transfer records.

c.3) Fax the transfer records to the Sub-department of Customs in charge of the bonded warehouse. If the released goods are suspected of legislation on customs, the head of the Sub-department of Customs at the checkpoint shall decide the physical verification and treat them as goods being moved to another checkpoint.

c.4) Keep 01 transfer record and send 01 transfer record that has been certified to the Sub-department of Customs in charge of the bonded warehouse.

c.5) The Sub-department of Customs at the checkpoint of export shall supervise goods over the period from their receipt to their export, certify on the list of exported goods transported from the bonded warehouse to the checkpoint of export, request the head of the Sub-department of Customs to certify (append the signature, seal, and specify the date), and send it back to the Sub-department of Customs in charge of the bonded warehouse.

c.6) If the shipment does not arrive at the checkpoint of export when the deadline is passed, before 8.00 AM of the next working days, the Sub-department of Customs at the checkpoint of export shall notify the Sub-department of Customs in charge of the bonded warehouse to find the in cooperation.

...

...

...

a) The goods owner or a legal representative of the goods owner shall submit an application to the Customs Department of the province where goods are stored in the bonded warehouse.

b) Customs procedure for transporting goods from one bonded warehouse to another is the Circular for goods being moved to another checkpoint.

c) The contract to lease the bonded warehouse takes effect on the first day goods are stored in the bonded warehouse.

7. Customs management of goods that are transferred in the bonded warehouse

a) Goods in the bonded warehouse shall be transferred by the owner when an act of trading is performed according to Clause 8 Article 3 of the Law on Commerce.

b) After goods are transferred, the new owner or the owner of the bonded warehouse (if authorized) shall submit the following documents to the Sub-department of Customs in charge of the bonded warehouse:

b.1) The declaration of goods moved in and out of bonded warehouse: 02 original copies

b.2) Notification of transfer of goods in the bonded warehouse: 01 original copy

b.3) The sale contract between the buyer and the seller: 01 photocopy

...

...

...

The Sub-department of Customs in charge of the bonded warehouse shall keep the aforesaid documents together with the dossier of the goods moved in for monitoring and finalization.

c) After the new declaration is made, the Sub-department of Customs in charge of the warehouse shall finalize the old declaration.

d) The period of storage in the bonded warehouse begins when goods are moved in the bonded warehouse under the lease contract between the bonded warehouse owner and the former owner.

8. Guidance on the procedure for liquidating unsold goods in the bonded warehouse shall be provided by the Ministry of Finance.

9. Customs management of goods in the bonded warehouse

a) If the bonded warehouse owner is authorized by the goods owner to provide services in the bonded warehouse, the bonded warehouse owner must be recognized as a customs service provider. The declarant must present the card of customs service agent when following the customs procedure.

b) The Sub-department of Customs in charge of the bonded warehouse shall regularly inspect the operation of the bonded warehouse, request the bonded warehouse owner to provide the diagram of goods arrangement in the warehouse and to reasonably arrange the storage area and service area in the warehouse.

c) The Sub-department of Customs in charge of the bonded warehouse shall appoint officers to monitor and supervise the operation of the bonded warehouse. The transport of goods from the checkpoint of import to the bonded warehouse, from the bonded warehouse to the checkpoint of export, from one bonded warehouse to another are under customs supervision;

d) Goods taken to the checkpoint from the bonded warehouse to must be exported within 15 days from the release date. If the declarant makes a written request for permission for permission to export after 15 days and the Sub-department of Customs at the checkpoint of export certifies that the storage period has not expired, the Sub-department of Customs at the checkpoint of export shall notify the Sub-department of Customs in charge of the bonded warehouse of the conditions of goods. If goods are not exported after the storage period expires, the Sub-department of Customs at the checkpoint of export shall request the Sub-department of Customs in charge of the bonded warehouse to handle the shipment in accordance with Clause 7 of this Article.

...

...

...

e) Finalizing declarations of goods put into the bonded warehouse:

Within 15 days from the date of import, the bonded warehouse owner shall submit a declaration of goods moved in and out of the bonded warehouse for the Sub-department of Customs in charge of the bonded warehouse to certify that goods have arrived at the checkpoint of export and finalize the declaration. The certification and finalization of the declaration are based on the transfer record and the list of exported goods being transported form the bonded warehouse to the checkpoint of export, which is certified by the customs at the checkpoint of export.

g) Every year, the Customs Department shall inspect the operation of the bonded warehouse and the compliance with legislation on customs of the bonded warehouse owner, and send the report to the General Department of Customs. Surprise inspections at the bonded warehouse shall be carried out if signs of violations are found,

Article 60. Customs procedure for goods exported and imported across the border

The customs procedure for goods imported and exported across the border shall comply with the guidance of the Ministry of Industry and Trade, the Ministry of Finance, the Ministry of Transport, the Ministry of Agriculture and Rural Development, the Ministry of Health, and the State bank on implementation of the Prime Minister’s Decisions on management of border trading.

Article 61. Customs supervision of exported and imported goods that are moved to another checkpoint

1. Rules for moving goods to another checkpoint

The procedure for changing shall be carried out concurrently with the customs procedure for exported, imported goods and in accordance with Article 16 and Article 18 of the Decree No. 154/2005/NĐ-CP. While carrying out customs procedure, the Sub-department of Customs where declaration is registered shall send goods based on the information about goods and locations.

2. Supervising goods being moved to another checkpoint

...

...

...

a.1) The Sub-department of Customs outside the checkpoint area (hereinafter referred to as external Sub-department of Customs)shall make a transfer record (the form No. 46/BBBG-CCK/2013 in Appendix III to this Circular) and give it to the declarant together with the original copy of the customs declaration that has undergone the customs procedure for the declarant to send them to the customs at the checkpoint of export.

a.2) Within 01 hour from the receipt of the customs dossier and goods sent by the external Sub-department of Customs, the customs officer at the checkpoint of export shall finish receiving the dossier, goods, and sign on the transfer record.

b) For imported goods:

b.1) The Sub-department of Customs where the customs declaration is registered shall give the customs declaration to the declarant for submission at the checkpoint of import.

b.2) Within 04 hours from the receipt of the customs dossier, the customs officer at the checkpoint of import shall finish receiving the dossier, transfer the goods and customs declaration. If imported goods must undergo physical verification, 02 transfer records shall be given to the declarant for submission to the customs where the declaration is registered.

3. The Director of the Customs Department shall appoint a suitable Sub-department of Customs to carry out the procedure for moving goods to another checkpoint if no Sub-departments of Customs outside the checkpoint area are available or they are far from the checkpoint/port, which is not convenient for the company that has its goods moved to another checkpoint.

4. The customs declaration of office supplies (furniture, stationery, etc) or non-commercial goods imported to serve the operation of the company that are stored in the same container with raw materials imported for export production shall be registered at a Sub-department of Customs outside the checkpoint area to follow the procedure for moving to another checkpoint.

5. If port of destination on the bill of lading of imported goods is an ICD:

a) The imported goods shall not be moved to customs posts or inspection posts outside the checkpoint area, except for the cases decided by the Prime Minister.

...

...

...

6. Moving goods in a bonded warehouse/CFS to another checkpoint

a) Goods that have undergone export procedure and sent to the bonded warehouse/CFS shall be moved to the checkpoint of export;

Goods imported from abroad and sent to the bonded warehouse shall be moved from the checkpoint of import to the bonded warehouse in accordance with Point e Clause 3 Article 18 of the Decree No. 154/2005/NĐ-CP, except for goods that must undergo customs procedure at the checkpoint of import as prescribed by law.

b) Goods being raw materials, supplies, machinery, and equipment serving production shall be moved from the bonded warehouse/CFS to a customs posts outside the checkpoint area.

c) Customs supervision:

c.1) If goods are moved from the customs post to a bonded warehouse/CFS and vice versa, the Sub-department of Customs where the declaration is registered shall handover the supervision to the Sub-department of Customs in charge of the bonded warehouse/CFS;

c.2) If goods are moved from a bonded warehouse/CFS to a customs post, the owner of the bonded warehouse/CFS shall make a manifest of goods being moved from the bonded warehouse to the checkpoint of export (the form No. 47/BKCCK-KNQ/CFS/2013 in Appendix III to this Circular) and send it to the Sub-department of Customs in charge of the bonded warehouse for certification and sealing.

c.3) Goods being moved from the bonded warehouse to the checkpoint of export shall be supervised in accordance with Clause 5 Article 59 of this Circular.

7. The customs supervision of imported goods from the checkpoint of import to the free trade zone, exported goods from the free trade zone to the checkpoint of export, goods being traded among free trade zones is similar to that of goods being moved to another checkpoint, but no customs seal is required.

...

...

...

9. Supervising exported and imported goods being moved to another checkpoint

The exported and imported goods being moved to another checkpoint shall be supervised by customs seal or other technical means decided by the Director of the General Department of Customs.

a) Where exported and imported goods being moved to another checkpoint must be sealed by the customs:

a.1) If exported and imported goods must undergo physical verification, they must be stored in containers or means of transport that can be sealed by the customs in accordance with Article 14 of the Decree No. 154/2005/NĐ-CP;

a.2) Small packages that are not stored in the containers or means of transport that can be sealed by the customs shall be sealed separately;

a.3) If small packages of multiple import declarations are transported to the same location outside the checkpoint area and the company makes a written request for permission to combine and transport them in the same container or vehicle, the Sub-department of Customs at the checkpoint of import shall makes an acceptance, seal the goods, and specify it in the transfer record.

a) If customs seal is exempt, exported and imported goods being moved to another checkpoint while following customs procedure are exempt from physical verification.

c) If customs seal is not possible:

c.1) Goods that are bulk cargo, customs procedure shall be carried out at the Sub-department of Customs of the checkpoint. If customs procedure is carried out at a Sub-department of Customs outside the checkpoint area, the physical verification of goods shall be carried out by the Sub-department of Customs of the checkpoint at the request of the Sub-department of Customs outside the checkpoint area.

...

...

...

10. Customs procedure for goods that have for with export procedure has been complete but the checkpoint of export is changed:

a) If export procedure is completed but goods have not been transported to the checkpoint of export or CFS:

The company shall send the following documents to the Sub-department of Customs where the export declaration is registered:

a.1) A written request for the change of the checkpoint of export (the form No. 48/TĐ-CKX/2013 in Appendix III to this Circular): 02 original copies;

a.2) A notification on the change of the checkpoint of export made by the recipient, the courier, or the processing hirer: 01 photocopy.

a.3) A written permission for the change of the checkpoint of export made by the licensing authority if a license to export is required (the checkpoint of export is specified in the license) or a permission for exporting goods through another checkpoint of export made by the People’s Committee of the province (if goods are exported through another checkpoint of export under the management of the People’s Committee of the province): 01 photocopy enclosed with the original for comparison;

b) If export procedure has been completed and goods are put into the customs area at the checkpoint written on the customs declaration, or exported goods are transported to a CFS under the management of a Sub-department of Customs outside the checkpoint area:

The company shall send the papers mentioned in Point a of this Clause to the Sub-department of Customs where the customs declaration is registered.

The General Department of Customs shall provide guidance on changing the checkpoint of export.

...

...

...

Customs procedure for exported and imported vehicles are similar than that for commercial exports and imports. Due to the uniqueness of this form, some additional regulations are introduced below:

1. The means of transport by sea, inland waterway, air and rail must complete the procedure for export before the procedure for leaving, and complete the procedure for entering before the procedure for import.

If the procedure for leaving has been complete and the vehicle owner signs a contact to sell it to a foreigner (the port of destination in the contract is overseas), the vehicle owner shall make a written request for procedure for export enclosed with papers proving that the procedure for leaving has been complete. The physical verification during the procedure for export may be exempted by the Director of the Customs Department where the procedure for leaving was carried out. Customs procedure shall be carried out at the Sub-department of Customs where the procedure for leaving was carried out.

2. Means of transport by road and other vehicles that are transported across the border by other vehicles shall follow the procedure for export and import, not the procedure for leaving and entering.

3. The conditions for exporting and importing each type of vehicle shall comply with relevant laws.

Chapter III

PROCEDURES FOR ESTABLISHMENT, RELOCATION, EXPANSION, NARROWING OF CUSTOMS POST OUTSIDE CHECKPOINT AREA (HEREAFTER REFERRED TO AS EXTERNAL CUSTOMS PROCEDURE POST) AND DOMESTIC IMPORTS AND EXPORTS CHECKING AREA, BONDED WAREHOUSE AND TAX-SUSPENSION WAREHOUSE

Article 63. Conditions for establishment

1. For customs procedure post of domestic port

...

...

...

b) Area must be 10 ha or more;

c) Ensuring working conditions for customs organs such as office, goods checkpoint, equipment installation area (electronic scales, scanners ...) and exhibit storage;

d) Warehouse and yard must be separated by fence from the surrounding area, equipped with the camera system, electronic scales and other equipment for quick clearance of goods. Goods brought in and out of warehouse and yard must be managed by the computer system and is connected to the monitoring system of the customs authorities.

2. For external customs procedure post:

a) In the planning of the Ministry of Finance of the system of external customs procedure posts;

b) In areas with industrial parks, export processing zones, duty free area, other special economic zones or area concentrating a lot of industrial factories with stable and regular import or export activities;

c) At location with convenient transportation, suitable for transporting goods by container;

d) Area must be 01 ha or more;

e) Other conditions as specified at Point c, Article, Clause 1 of this Article.

...

...

...

a) Location: attached to the customs Sub-Department (if being a checkpoint of a customs Sub-Department) or in areas with regular import and export activity, convenient transportation, suitable for transporting goods by container; no more than 20 km far away from the customs Sub-Department (if the checkpoint is shared by many customs Sub-Departments);

b) Area: the checkpoint of a customs Sub-Department must have a minimum area of 5,000 m2; the checkpoint is shared by many customs Sub-Departments must have a minimum area of 10,000 m2;

c) Material facilities and equipment:

c.1) Ensuring working conditions for customs organs such as office, goods checkpoint, equipment installation area (electronic scales, scanners ...) and exhibit storage;

c.2) Warehouse and yard must be separated by fence from the surrounding area, equipped with the surveillance camera system;

c.3) Goods brought in and out of warehouse and yard must be managed by the computer system and is connected to the monitoring system of the customs authorities.

d) If the checkpoint is constructed by enterprises, they must register their transportation and warehouse business line.

4. For the checking and gathering checkpoint of imports and exports at border:

a) If located in the border-gate economic zone:

...

...

...

a.2) Area: At least 5,000m²

a.3) Ensuring working conditions for customs organs such as office, goods checkpoint, equipment installation area (electronic scales, scanners ...) and exhibit storage;

a.4) Warehouse and yard must be separated by fence from the surrounding area, equipped with the surveillance camera system;

a.5) Goods brought in and out of warehouse and yard must be managed by the computer system and is connected to the monitoring system of the customs authorities.

b) If not located in the border-gate economic zone:

Conditions for establishment are the same as the checking and gathering checkpoint located in the border-gate economic zone. In addition, the checking and gathering checkpoint located in the border-gate economic zone must meet the following conditions:

b.1) It must be attached to the border-gate area;

b.2) Being issued with Investment Certificate by provincial/municipal People’s Committee;

5. For the Container Freight Station (CFS):

...

...

...

b) In the area with regular import and export activity, convenient transportation and suitable for goods transportation by container; no more than 20 km far away from customs Sub-Department

c) Ensuring working conditions for customs organs such as office, goods checkpoint, and customs equipment installation area and exhibit storage;

d) Warehouse and yard must have area of at least 1,000 m2 and be separated by fence from the surrounding area and equipped with the surveillance camera system

e) Goods brought in and out of warehouse and yard must be managed by the computer system and is connected to the monitoring system of the customs authorities.

6. For bonded warehouse

Conditions for establishing the bonded warehouse shall comply with the provisions in Clause 3, Article 22 of Decree No. 154/2005/ND-CP, in which the following conditions must be satisfied:

a) Location of bonded warehouse establishment;

The bonded warehouse must be built in the areas specified in Clause 2, Article 22 of Decree No. 154/2005/ND-CP.

b) Area

...

...

...

b.2) For specialized warehouse (such as warehouse for storing gold, silver, precious stones, specialized warehouse for storing goods which must be preserved in special mode). The bonded warehouse area may be smaller than 5,000 m2 and warehouse area possible may be less than 1.000m2.

b.3) For specialized bonded yard (such as yard of timber iron and steel,…) must have a minimum area of ​​10,000 m2. No warehouse area is required.

c) Separated by fence from the surrounding area.

c.1) For bonded warehouse located in the border gate area and port with fence separated from the surrounding area and within the control, inspection and monitoring area of customs authorities,

c.2) For bonded warehouse located outside the above area, there must be fence separated from the surrounding area to ensure the control, inspection and monitoring of customs authorities, 

d) Management software and surveillance camera:

d.1) The owner of bonded warehouse must have bookkeeping system and computer installed with the management and monitoring software of goods imported, exported, stored and stocked as prescribed by the customs authorities and networked with customs managing the bonded warehouse;

d.2) The bonded warehouse must be installed with surveillance camera system of goods brought in and out and the system is capable of storing the surveillance camera images within 06 months to ensure the monitoring, supervision and data access in case of necessity by the customs authorities.

7. Tax-suspension warehouse

...

...

...

a) Enterprises must satisfy the provisions in Clause 1, Article 20 of this Circular.

b) Enterprises must have bookkeeping system and management and monitoring software of goods imported, exported, stored and stocked

c) The tax-suspension warehouse must be located in the enterprise’s production facility area and installed with the surveillance camera system of goods brought in and out and this system is capable of storing the surveillance camera images within 06 months to ensure the monitoring, supervision and data access in case of necessity by the customs authorities.

8. For goods checkpoint at the building field or building storage and production area.

a) The building field or storage must be the gather place of equipment, machinery and imported materials for construction of factory, building and implementation of investment project;

b) Enterprise’s plant and production factory is a gathering place of the exports and imports with their own requirements for preservation, packaging, hygiene, technology, safety for goods which cannot be actually checked at the border gate or concentrated checkpoint.

c) Enterprise shall prepare ground and means to serve the checking at the building field and production area and only put the goods into production, performance and installation after clearance confirmation from the customs authorities

Article 64. Establishment dossier

1. Dossier for establishment of customs procedure post of domestic port includes:

...

...

...

b) Written approval of Domestic Clearance Depot (ICD) of the Ministry of Transport (excluding the case where ICD has been announced in the planning): 01 original;

c) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;

d) Economic and technical feasibility study of construction: 01 copy;

dd) Operation Regulation: 01 original

2. Dossier for establishment of external customs procedure post includes:

a) Written request for establishment: 01 original;

b) Written approval of People’s Committee of provinces or cities where the external customs procedure post is located: 01 original;

c) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;

d) Economic and technical feasibility study of construction: 01 copy;

...

...

...

3. Dossier for establishment of concentrated checkpoint:

a) In case the concentrated checkpoint is invested by the customs authorities:

a.1) Written request for establishment of provincial/municipal Customs Department: 01 original;

a.2) Diagram of transportation network and related economic and industrial parks in the area: 01 copy;

a.3) Economic and technical feasibility study of construction: submitting 01 copy;

a.4) Operation regulation: 01 original

a.5) Legal certificate of land use right;

b) In case the concentrated checkpoint is invested by the enterprise:

b.1) Enterprise’s written request for establishment: 01 original

...

...

...

b.3) Operation regulation: 01 original

b.4) Papers evidencing legal land use right: 01 copy;

b.5) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;

4. Dossier for establishment of imports and exports checking post at the border

a) Enterprise’s written request for establishment: 01 original;

b) Economic and technical feasibility study of construction: submitting 01 copy;

c) Operation regulation: 01 original;

d) Papers evidencing legal land use right: 01 copy;

dd) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;

...

...

...

5. Dossier for establishment of Container Freight Station (CFS):

a) Enterprise’s written request for establishment: 01 original

b) Economic and technical feasibility study of construction: 01 copy;

c) Operation regulation: 01 original;

d) Papers evidencing legal land use right: 01 copy;

dd) Business registration certificate with business line of forwarding and transportation of imports and exports and (or) warehouse and yard business: 01 copy;

6. Dossier for establishment of bonded warehouse

a) Application for establishment of bonded warehouse (form No. 49/TL-KNQ/2013, Annex III issued together with this Circular);

b) Business registration Certificate with function of warehouse and yard business: 01 copy;

...

...

...

d) Legal documents on use right of warehouse and yard, technique, infrastructure, management software, surveillance camera,…together with design diagram of warehouse area, bonded yard located in the overall border gate area and industrial park

7. Dossier for establishment of tax-suspension warehouse

a) Application for establishment of tax-suspension warehouse (form No. 50/TL-KBT/2013, Annex III issued together with this Circular);

b) Business registration Certificate: 01 copy

c) Design diagram of warehouse and yard area clearly shows the boundary line separated from the outside, location of warehouse, internal transportation system, fire and explosion prevention and fighting system, security, warehouse office;

d) Legal documents on use right of warehouse and yard, technique, infrastructure, management software, surveillance camera,…

8. For goods checkpoint at the building field or building storage and production area: Enterprise shall send the written proposal for recognition to provincial/municipal Customs Department: 01 original

Article 65: Establishment order

1. For customs procedure post at domestic port and external customs procedure post (hereafter generally referred to as customs procedure post):

...

...

...

b. Within 10 working days after receipt of valid dossier, the Customs Department shall

b.1) Verify dossier;

b.2) Make actual survey of warehouse and yard;

b.3) Assess the compliance with the conditions specified in Decree No. 154/2005/ND-CP and guidance in Clause 1 and 2, Article 63 of this Circular; propose opinions and reports attached to the dossier for submission to the General Department of Customs;

c. Within 30 working days after receipt of report together with dossier, the General Department of Customs shall complete the appraisal, report the result and submit the Minister of Finance the decision on establishment of customs procedure post as prescribed in Clause 2, Article 4 of Decree No. 154/2005/ND-CP. In the absence of conditions for establishment, the Ministry of Finance shall reply in writing to the enterprise.

2.For concentrated checkpoint, imports and exports gathering and checking area at border; the Container Freight Station (CFS); bonded warehouse (hereafter generally referred to as checkpoint);

a) Proposing the guidelines for establishment of checkpoint;

a.1) Enterprise wishing to establish the checkpoint should send a written proposal to the General Department of Customs (via provincial or municipal Customs Department) and determine estimated contents including: necessity for establishment, estimated location for establishment, area, conditions for material and technical facilities, infrastructure,…

a.2) Within 05 working days after receipt of enterprise’s written proposal, the provincial or municipal Customs Department shall verify dossier, operation conditions of checkpoints established in the area, assessment of necessity and conformity with management requirement. For bonded warehouse, if meeting the customs authority’s’ surveillance requirements, make proposal to the General Department of Customs;

...

...

...

b) Making a decision on establishment of checkpoint

b.1) After having agreed with the guidelines of the General Department of Customs, the enterprise shall begin the construction of warehouse. If satisfying all conditions, it shall prepare dossier as prescribed in this Circular for submission to the General Department of Customs (via the Customs Department of cities or provinces where the checkpoint is located);

b.2) Within 10 working days after full receipt of enterprise’s dossier, the provincial or municipal Customs Department shall: verify dossier, make survey, actually check warehouse and yard, assess the compliance with conditions for checkpoint establishment, and submit report and proposal to the General Department of Customs.

b.3) Within 10 working days after receipt of provincial or municipal Customs Department together with the dossier for checkpoint establishment, the Director of General Department of Customs shall make a decision on checkpoint establishment or reply in writing if the enterprise has not satisfied all conditions as prescribed.

3. For the checkpoint as the building field or building storage, production area or tax suspension warehouse;

Enterprise shall submit together with dossier for establishment to provincial or municipal Customs Department. Within 05 working days after full receipt of enterprise’s dossier, the provincial or municipal Customs Department shall: verify dossier, make survey, actually check warehouse and yard and make a decision on establishment. In case of nonconformance, it shall reply in writing and stating the reasons.

Article 66. Termination and suspension of operation

1. Cases of termination of operation

a) The provincial or municipal Customs Department proposes in writing the termination of operation of customs procedure post at domestic port; external customs procedure post; concentrated checkpoint, checking and gathering checkpoint of imports and exports at border, Container Freight Station (CFS), bonded warehouse, tax-suspension warehouse if they do not satisfy the conditions for customs checking and surveillance and other conditions specified in Article 63 of this Circular.

...

...

...

c) Beyond a time limit of 06 months after the decision on establishment but the enterprise has not put it into operation without plausible reason;

d) Enterprise has committed administrative violation on customs for 03 times in a year and is imposed with the fine sanction at the level for each time of exceeding sanction competence of the Head of Customs Sub-Department;

dd) For bonded warehouse and tax-suspension warehouse previously established but without expansion of area by December 31, 2014 to meet the provisions specified in Clause 6 and 7, Article 64 of this Circular.

2. Competence in making termination decision

a) Director of provincial or municipal Customs Department:

a.1) Making a decision on termination of operation of checkpoint as building field or building storage, production area and tax-suspension warehouse;

a.2) Verifying, reporting and proposing the General Department of Customs to consider terminating the operation against the customs procedure post of domestic port, bonded warehouse, concentrated checkpoint, Container Freight Station (CFS), checking and gathering checkpoint of imports and exports at border.

b) Director of General Department of Customs:

b.1. Making a decision on termination of operation of bonded warehouse, concentrated checkpoint, Container Freight Station (CFS), checking and gathering checkpoint of imports and exports at border.

...

...

...

c) Minister of Finance makes a decision on terminating operation of customs procedure post of domestic port.

3. Suspending the operation of checkpoints:

a) In case the checkpoint is no longer operational due to lack of goods, upon the enterprise’s written proposal, the Director of provincial or municipal Customs Department shall announce a suspension of operation of concentrated checkpoint, checking and gathering checkpoint of imports and exports at border, Container Freight Station (CFS), bonded warehouse; report and propose the General Department of Customs to announce a suspension of operation of the customs procedure post of domestic port.

b) The time for suspension of operation shall not exceed 06 months after the enterprise’s written proposal;

c) During the time for suspension of operation, the above checkpoints shall not be subject to surveillance of customs authority.

d) After the above time limit, if the enterprise submits its written proposal for permitting the continuation of operation, the Director of provincial or municipal Customs Department shall inspect the conditions for establishment and operation of checkpoints. If they satisfy all conditions, the Director shall issue a written approval for operation or report to the General Department of Customs to permit the operation for the customs procedure post of domestic port. In case of failing to satisfy the conditions or the enterprise submits no written proposal, the Director shall report to the competent authority to consider the termination of operation as prescribed in Clause 1 of this Article.

Article 67. Procedures for relocation, expansion or narrowing of checkpoint

1. The enterprise that wish to expand or narrow the area of checkpoint established by a decision of General Department of Customs or relocate from the location established by decision of General Department of Customs to a new location to satisfy the conditions as prescribed in Article 63 of this Circular should prepare dossier for submission to the provincial or municipal Customs Department. The dossier includes:

a) Application for relocation, expansion or narrowing;

...

...

...

c) Legal documents of use right of warehouse and yard of relocation, expansion or narrowing;

2. The provincial or municipal Customs Department after fully receiving the enterprise’s valid dossier, shall:

a) Verify dossier’

b) Make actual survey of warehouse and yard;

c) Within 15 days after full receipt of valid dossier, Director of provincial or municipal Customs Department shall make a decision on expansion, narrowing or relocation in case of moving to a new place located in the same established area or reply in writing to the enterprise in case of ineligibility for relocation, expansion or narrowing.

d) In case of moving the established location to a new location outside the established area, the enterprise shall make a written proposal to the provincial or municipal Customs Department for consideration and report to the General Department of Customs for decision on relocation.

3. For checkpoints as prescribed in Clause 1 and 2, Article 63 of this Circular, they must be included in the planning of the Ministry of Transport or Ministry of Finance, the relocation of checkpoint must be approved in writing by the Ministry of Transport or Ministry of Finance.

Article 68. Conversion of ownership or renaming of owners

1. Procedures for conversion of ownership of checkpoint shall be done as follows:

...

...

...

b) The new owner performs the procedures for conversion of checkpoint owner. Dossier for conversion shall comply with the provisions in Article 64 of this Circular;

c) The provincial or municipal Customs Department shall receive dossier for conversion of owner, report and propose the General Department of Customs for decision. There is no need to make actual survey of warehouse and yard again if there is no change compared with the current condition of warehouse and yard. If the checkpoint is under the authority to establish of the Minister of Finance, the General Department of Customs shall report and propose the Minister of Finance for consideration and decision;

2. Procedures for renaming of

a) The owner shall submit a written proposal for renaming together with document evidencing the renaming of enterprise certified by the enterprise establishment licensing agency

b) Within 05 days after full receipt of valid dossier, the General Department of Customs shall issue a written recognition of renaming of owner under the Decision on checkpoint establishment. If the checkpoint is under the authority to establish of the Minister of Finance, the General Department of Customs shall report and propose the Minister of Finance for consideration and decision;

Part III

CUSTOMS PROCEDURES FOR IMPORTS AND EXPORTS FOR NON-COMMERCIAL PURPOSES

Article 69. Imports and exports for non-commercial purposes

Imports and exports for non-commercial purposes (hereinafter referred to as non-traded goods) include:

...

...

...

2. Goods of diplomatic missions, international organizations in Vietnam and those who work in these agencies or organizations;

3. Humanitarian aids;

4. Goods temporarily imported or temporarily exported of the individuals permitted for tax exemption by the State of Vietnam

5. Unpaid samples;

6. Professional tools and means of work temporarily exported or imported with a time limit of agencies, organizations and of persons passing through border gate;

7. Movable property of organizations or individuals;

8. Personal luggage of person entering through border gate sent with bill of lading, goods brought with these person exceeding the tax-exemption criteria;

9. Other non-traded goods;

Article 70. Customs declarant

...

...

...

1. Shippers;

2. Customs procedure agent if the shipper signs contract with the agent;

3. Person is authorized by the shipper in writing;

In case of authorization, the person authorized may sign or seal on the customs declaration on his/her behalf.

Article 71. Customs documents for the imports

1. Documents to be submitted include:

a) Non-traded import and export declaration: 02 originals;

b) Bill of Lading (except that goods carried exceed the tax-exemption criteria as specified in Point 8, Article 69 of this Circular): 01 copy;

c) Power of attorney as prescribed in Clause 3, Article 70 of this Circular: 01 original;

...

...

...

dd) Decision or notice of police authority permitting individual as Vietnamese who have settled abroad to come back and settle in Vietnam; or Vietnamese Passport or valid substitute papers of Vietnamese Passport for permanent residence in Vietnam, with the certification seal of entry from entry and exit management authority at border gate: 01 certified copy with the original for comparison;

e) Documents of the competent authority permitting the transfer of organization’s property from abroad into Vietnam: 01 copy;

g) Goods exporting permit (in case of (in case of import of prohibited goods or conditional imports): 01 original;

h) Certificate of origin for the cases specified at Point e.5, Clause 2, Article 12 of this Circular: 01 original;

i) Notice or decision or agreement on donation of goods: 01 copy;

k) Other documents depending on each specific case as prescribed by law;

2. Documents to be introduced include:

a) Notice of receipt of goods of transportation organization (except that goods carried exceed the tax-exemption criteria specified in Clause 8, Article 69 of this Circular);

b) Book of tax-exemption criteria of diplomatic missions, international organizations or foreigners working at these organizations.

...

...

...

Article 72. Customs documents for the exports

1 Documents to be submitted include:

a) Non-traded import and export declaration: 02 originals;

b) Power of attorney as prescribed in Clause 3, Article 70 of this Circular: 01 original;

c) Documents permitting the exporting of humanitarian aid and declaration of humanitarian aid confirmation of the competent authority in case of export of humanitarian aid: 01 original;

d) settlement abroad of the competent authority (in case of exporting of movable property of individual and family): 01 certified copy;

dd) Document of the competent authority permitting the organization’s property to abroad: 01 certified copy;

e) Export license (in case of exporting of prohibited goods or conditional exports): 01 original;

g) Other documents depending on each specific case as prescribed by law;

...

...

...

Article 73. Customs procedures

1. Customs declarant makes declaration and submits customs documents. The customs authority receives, registers and verifies them in detail;

2. The form and extent of actual checking of non-traded exports and imports shall be decided by Customs Sub-Department leaders under the principles stipulated in the Customs Law and Decree No.154/2005/ND-CP.

For goods subject to regime of privileges and immunities shall comply with provisions in Article 38 of Decree No. 154/2005/ND-CP.

3. Taxes, fees and other amounts payable shall comply with current regulations of law.

4. Clearance of non-traded goods

The signing and sealing of "customs procedures done" on the customs declaration shall be implemented by customs authority’s at the final stage;

5. Tracking and liquidity for professional tools and means of work temporarily imported and exported with a time limit of agencies, organizations and of persons passing through border gate for non-traded purposes;

a) Upon the time of re-exporting, the customs declarant must perform the re-exporting procedures for professional tools and means of work and dossier liquidity at the Customs Sub-Department of temporary importing. In case of re-exporting at other Customs Sub-Departments different from the Customs Sub-Department of temporary importing, after performing the re-exporting procedures, the Customs Sub-Department of temporary exporting shall send a written notification to the Customs Sub-Department of temporary importing together with copy of customs declaration (customs backup copy) for dossier liquidity as prescribed.

...

...

...

c) Beyond the time limit without re-exporting or re-importing, the customs declarant shall be handled in accordance with current regulations of law.

Part IV

CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT UPON IMPORTING, EXPORTING, TRANSIT OR TURNAROUND

Section 1. For automobile imported, exported or transited through border gate for commercial purpose

Article 74. Customs procedures for foreign automobile upon imported (temporarily imported)

1. The customs declarant shall submit and/or present the following documents:

a) For foreign automobile imported under bilateral Agreement between Vietnam with bordering countries:

a.1) Permit issued by the competent authority: showing the original;

Permit issued by the competent authority: showing the original;

...

...

...

a.3) Declaration of goods imported or in transit: showing the original;

a.4) Passenger list (for passenger automobile): submitting 01 original;

a.5) Import and export declaration (if any) of the vehicle operator and person working together on the means of transportation: showing the original;

a.6) Other documents prescribed in international Agreement on road transport between Vietnam and bordering countries: showing the original;

a.7) Declaration for temporary import and re-export means of road transportation (Form No. 51/PTVTDB/TN-TX/2013, Annex III issued together with this Circular): printed from the system by the customs authority;

b) For vehicles temporarily imported under the Agreement to facilitate transportation of people and goods across the border between the countries of Greater Mekong Subregion (GMS Agreement), the provisions of Circular No. 29/2009/TT-BGTVT dated November 17, 2009 by the Ministry of transportation. Records shall apply. Documents are as follows:

b.1) GMS Road Transport Permit: showing the original

b.2) Motored vehicle Temporary Admission Document: showing the original

b.3) Container Temporary Admision Document: showing the original;

...

...

...

c) For foreign automobile with the steering wheel on the right, it is required to show documents as prescribed in Decree No. 80/2009/ND-CP dated October 01, 2009 of the Government, namely:

c.1) Written approval of the Ministry of Transport: showing the original;

c.2) Certificate of technical safety inspection and environmental protection for the motored vehicle is issued by the nation of vehicle registration and is still valid: showing the original;

c.3) Vehicle registration certificate: showing the original;

c.4) Import-export declaration (if any) of the vehicle operator: showing the original;

c.5) Declaration for temporary import and re-export means of road transportation: printed by the customs authority from the system;

2. The customs authority shall receive, verify documents and perform customs procedures under the process issued by the General Department of Customs.

Article 75. Customs procedures for foreign automobile upon export (re-export)

1. The customs declarant shall submit and/or show the following documents:

...

...

...

a.1) Document of vehicle circulation extension (if any): submitting the original;

a.2) Permit issued by the competent authority: showing the original;

a.3) Other documents prescribed in the international agreement on road transportation between Vietnam and bordering countries: showing the original;

a.4) Passenger list ( if the line coach): submitting the original;

a.5) Declaration of goods exported or in transit (in case performing procedures for means of transportation and goods exported or in transit): showing the original;

a.6) Import and export declaration (if any) of the vehicle operator and person working together on the means of transportation: showing the original;

b) For vehicles re-exported under the Agreement to facilitate transportation of people and goods across the border between the countries of Greater Mekong Subregion (GMS Agreement), the provisions of Circular No. 29/2009 /TT-BGTVT dated November 17, 2009 by the Ministry of transportation. Records shall apply. Documents are as follows:

b.1) GMS Road Transport Permit: showing the original;

b.2) Motored vehicle Temporary Admission Document: showing the original;

...

...

...

b.4) Transit and Domestic Customs Clearance Document: showing the original;

c) For foreign automobile with the steering wheel on the right, it is required to show documents as prescribed in Decree No. 80/2009/ND-CP dated October 01, 2009 of the Government, namely:

c.1) Vehicle registration certificate;

c.2) Import and export declaration (if any) of the vehicle operator;

c.3) Declaration for temporary import and re-export means of road transportation;

2. The customs authority shall receive, verify documents and perform customs procedures under the process issued by the General Department of Customs.

Article 76. Customs procedures for Vietnamese automobile upon export (temporary export) and import (re-import)

The customs procedures for Vietnamese automobile upon export (temporary export) and import (re-import) shall comply with the provisions in Article 74 and 75 of this Circular. For the declaration of means of transportation, the Form No. 52/PTVTDB/TX-TN/2013, Annex III shall be used together with this Circular. If the automobile is issued with the cross-border permit, it shall be managed by the computer system without printing the declaration of means of transportation.

Section 2. FOR MEANS OF TRANSPORTATION SPECIFIED IN ARTICLE 46 OF DECREE No. 154/2005/ND-CP

...

...

...

1. Rudimentary means of transport is the vehicle moved by the human or animal pulling power (for example: trolley, pedicab, horse cart, ox-cart…).

2. When importing or exporting the rudimentary means of transport, the vehicle owner or controller shall not have to ask for permit and fill out the declaration of means of transportation.

Article 78. Customs procedures

For rudimentary means of transport upon imported or exported, the vehicle owner or controller must make declaration and submit the following documents to the customs authority:

1. Import and export declaration (if there are imports and exports);

2. Luggage declaration of the vehicle operator and passengers (if any);

Section 3. FOR MEANS OF TRANSPORTATION OF INDIVIDUALS, AGENCIES OR ORGANIZATION TEMPORARILY IMPORTED AND RE-EXPORTED FOR NON-TRADED PURPOSES SPECIFIED IN ARTICLE 47 OF DECREE No. 154/2005/ND-CP

Article 79. Customs procedures for automobile for non-traded purposes upon imported or exported

1. For foreign automobile upon imported (temporarily imported), the customs declarant shall submit and show the following documents:

...

...

...

a.1) Written permission of the competent authority (except for temporary import for circulation at border area): showing the original;

a.2) Vehicle registration certificate: showing the original;

a.3) Other documents prescribed in the international agreement on road transportation between Vietnam and bordering countries: showing the original;

 a.4) Declaration for temporary import and re-export means of road transportation (Form No. 51/PTVTDB/TN-TX/2013, Annex III issued together with this Circular): printed from the system by the customs authority;

a.5) Import and export declaration (if any) of the vehicle operator and person working together on the means of transportation: showing the original;

b) For foreign automobile with the steering wheel on the right, it is required to show documents as prescribed in Decree No. 80/2009/ND-CP dated October 01, 2009 of the Government, namely:

b.1) Written approval of the Ministry of Transport;

b.2) Certificate of technical safety inspection and environmental protection for the motored vehicle;

b.3) Vehicle registration certificate;

...

...

...

b.5) Declaration for temporary import and re-export means of road transportation (Form No. 51/PTVTDB/TN-TX/2013, Annex III issued together with this Circular).

2. For foreign automobile upon exported (re-exported), the customs declarant shall submit or show the following documents:

a) Declaration for temporary import and re-export means of road transportation with certification of temporary import of the customs Sub-Department at the border gate of temporary import: submitting the original;

b) Written permission of the competent authority: showing the original;

c) Written extension of temporary import (if any): submitting the original.

3. For Vietnamese automobile upon exported (temporarily exported), imported (re-imported), the customs documents are similar to the provisions in Clause 1 and 2 mentioned above. For the declaration of means of transportation, it shall be printed under the Form No. 52/PTVTDB/TX-TN/2013, Annex III issued together with this Circular. If the automobile is issued with the cross-border permit, it shall be managed by the computer system without printing the declaration of means of transportation.

4. The customs authority shall receive, verify documents and perform customs procedures under the process issued by the General Department of Customs.

Article 80. Customs procedures for boat, dinghy, canoe,…exported or imported

1. Customs procedures for (vessel, boat, barge, dinghy, canoe,…. subject to registration under regulations for waterway means of transportation, ... imported or exported.

...

...

...

a.1) Written permission of the competent authority (except for temporary import for circulation at border area): showing the original;

a.2) Vehicle registration (if any): showing the original;

a.3) Import and export declaration (if there are imports or exports): showing the original;

a.4) Declaration of exit or entry (if any) of the vehicle operator and persons working on the vehicle: showing the original;

a.5) Declaration of waterway means of transport temporarily imported - re-exported (form No. 53/PTVTDS/TN-TX/2013 of Annex III issued together with this Circular) or declaration of waterway means of transport temporarily exported - re-imported (Form No. 54/PTVTDS/TX-TN/2013 of Annex III issued together with this Circular): submitting the original.

b) The customs authority shall receive, verify documents and perform customs procedures under the process issued by the General Department of Customs;

2. Customs procedures for motorcycles for non-traded purposes upon exported and imported.

a) For foreign motorcycles upon imported (temporarily imported), the customs declarants shall submit or show the following documents:

a.1) Written permission of the competent authority (except for temporary import for circulation at border area): showing the copy;

...

...

...

a.3) Declaration for temporary import and re-export means of road transportation (Form No. 51/PTVTDB/TN-TX/2013, Annex III issued together with this Circular): printed from the system by the customs authority;

b) For foreign motorcycles upon exported (temporarily imported), the customs declarants shall submit or show the following documents:

b.1) Declaration for temporary import and re-export means of road transportation with certification of temporary import of the customs Sub-Department at the border gate of temporary import: submitting the original;

b.2) Written extension of temporary import (if any): submitting 01 copy and showing the original.

c) For Vietnamese motorcycles upon exported (temporarily exported) and imported (re-imported), the customs documents are similar to the provisions at Point a and b, of this Clause 2. For the declaration of means of transportation printed under the Form No. 52/PTVTDB/TX-TN/2013, Annex III issued together with this Circular.

d) The customs authority shall receive, verify documents and perform customs procedures under the process issued by the General Department of Customs.

Article 81. Separate regulations for means of transportation of individuals and organizations in the border area regularly crossing the border

1. These means include:

a) Foreign trucks entering Vietnam border area during the day (01 day) for delivering imports or receiving exports;

...

...

...

c) Means of transportation of individuals, agencies or organizations in the border area regularly crossing the border for daily living requirements;

2. For cases specified at Point a and b, Clause 1 of this Article, if there is plausible reason to extend the time to stay in the border gate area, the vehicle operator or goods owner shall submit a written request, the customs Sub-Department leaders shall consider the extension. The extended time shall not exceed 02 days.

3. These kinds of vehicle are only temporarily imported – re-exported, temporarily exported- re-imported via the same border gate.

4. These kinds of vehicle do not need permit and declare in declaration of means of transportation. The customs authority at the border gate shall manage and monitor by books or computer system.

Section 4. FOR VIETNAMESE OR FOREIGN VESSELS UPON LEAVING, ENTERING, TRANSIT OR TURNAROUND

Article 82. Customs declarant

The captain or the legal representative of the carrier (hereinafter collectively referred to as captain) shall make declaration and perform customs procedures for vessels upon leaving, entering, transit or turnaround;

Article 83. Customs procedure post

The customs procedures for Vietnamese and foreign vessels upon leaving, entering, transit or turnaround  shall be performed at the head office or representative office of Port Authority, except for cases specified at Point b, Clause 2, Article 54 of Decree No. 21/2012/ND-CP dated March 21, 2012 of the Government on sea port and maritime channel management.

...

...

...

The customs declarants must make customs declaration and documents within the following time limit:

1. No later than two hours for ships entering and since the ship is safely anchored at location designated by the director of Port Authority;

2. No later than two hours before leaving port for ship exiting. For passenger ships and liners, the latest time is right before the time the ship prepares to leave port;

3. In case of plausible reason, the above time limit may be changed, but the captain must notify in writing to port customs Sub-Department at least 30 minutes in advance.

Article 85. Customs declaration

The customs declarant shall perform the customs declaration contents as prescribed in Article 86 of this Circular and pay attention to the following contents:

1. Cargo declaration must be filled in completely, specifically and clearly on description of goods; it is required not to generally record like: groceries, office equipment goods, electronic goods, electrical appliances, children toys…. Any item described generally must be filled in and submitted with attached list (list attached) of that item.

2. For the seaman's luggage:

a) Filling in the crew’s luggage in the crew’s luggage declaration;

...

...

...

3. For excess luggage, goods of passengers entering or exiting shall comply with the provisions in Decree No. 66/2002/ND-CP dated July 01, 2003 of the Government stipulating the luggage quantity of person entering or exiting and donations and gifts imported and exempted from tax.

Article 86. Customs documents

1. For ships entering, the captain shall submit dossiers to the port customs Sub-Department including:

a) General declaration: 01 original;

b) Goods declaration: 01 original;

c) Dangerous goods declaration (if any): 01 original;

d) Reserve declaration of ship: 01 original;

dd) Crew list: 01 original;

e) Passenger list (if any): 01 copy;

...

...

...

h) Declaration of goods upon turnaround, transit or transshipment (if any): 01 original.

2. For foreign ship exiting, if there is no change in contents compared with the declared contents upon ship’s entry, the captain shall not have to submit documents specified in Clause 1 of this Article, except for general declaration, goods declaration and passenger list (if transporting passengers); if there is a change in contents compared with the declared contents upon the ship’s entry, the captain shall submit documents specified in Clause 1 of this Article, excluding the declaration of goods upon turnaround, transit or transshipment. In addition, the following documents shall be submitted:

a) Invoice of goods supplied for ship;

b) Invoices for duty free goods (by order).

3. For Vietnamese ships exiting, the captain shall submit dossiers to the port customs Sub-Department including:

a) General declaration: 01 original;

b) Manifest: 01 original;

c) Reserve declaration of ship: 01 original;

d) Crew list: 01 original;

...

...

...

e) Passenger list (if any): 01 copy

4. For ship in transit:

a) When performing the entry procedures, the captain shall submit dossiers to the port customs Sub-Department as prescribed in Clause 1 of this Article.

The customs Sub-Department of the port where ships enter shall seal the dossiers (including 01 goods declaration and 01 ship record transfer slip) and hand it over to the captain for transfer to the Custom Sub-Department of the port where ships exit.

b) When performing the exiting procedures, the captain shall submit a general declaration (01 original) and dossier sent by the Customs Sub-Department where the ship enters to the Customs Sub-Department where the ship exits.

5. For turnaround ship

a) At departure port

a.1) The captain shall submit the general declaration, declaration of turnaround imports, declaration of loaded exports, declaration of goods in transit and transshipment (if any): 01 copy of each kind.

a.2) The port Customs Sub-Department shall seal the turnaround dossier and hand it over to the captain for submission to the Customs Sub-Department of port where the ship arrives.

...

...

...

Section 5. CUSTOMS PROCEDURES FOR AIRCRAFT UPON EXIT, ENTRY, TRANSIT AND TURNAROUND

Article 87. Responsibility of aviation authority, aviation transport organization and aircraft operator

1. Within twenty four hours (at least one hour for non-routine flight) before the aircraft enters and before the aviation authority completes the aviation procedures for exiting and exports. The aviation authority shall provide the customs authority with the following information:

a) Flight number;

b) Aircraft nationality;

c) Type of aircraft

d) Flight itinerary;

dd) Arrival and departure time of aircraft;

e) Location of aircraft parking;

...

...

...

h) Loading and unloading time of aircraft.

The aviation authority shall inform one hour in advance (upon the entry or exit of aircraft).

2. Within 02 hours (for long route of over 06 hour flight) and 01 hour (for short route from 06 hour flight or less) before the aircraft enters and before the aviation authority completes the aviation procedures for exiting passengers and exports. The aviation organization shall provide the customs authority with the following information:

a) Goods for import, export, in transit or for turnaround;

b) Checked luggage;

c) Passenger list;

d) List of crew and members working on board.

3. Right after the aviation authority completes the aviation procedures for exported goods, luggage and exiting passenger and right after the aircraft enters and parks at designated location, the aircraft operator or legal representative shall submit customs dossier to the customs authority. The dossier includes:

a) General declaration of aircraft;

...

...

...

c) Manifest of checked luggage: 02 originals;

d) Passenger list: 01 original;

dd) List of crew and members working on board.

Article 88. Responsibility of customs authority

The customs authority shall receive and process information and data specified in Clause 1 and 2, Article 87 of this Circular from the aviation authority and provided by the aviation transport organization; receive customs dossier specified in Clause 3, Article 87 of this Circular from the aircraft operator or legal representative for customs procedures for aircraft as prescribed by law.

Article 89. Customs procedures for aircraft of international entry and exit combined with domestic transportation, domestic transportation aircraft combine with transportation of exports and imports

1. Customs procedures for aircraft of international entry and exit combined with domestic transportation shall be performed as for turnaround aircraft. If there are exports and imports of any type, the customs procedures shall be performed for that type.

2. If the domestic transportation aircraft combined with transportation of imports and exports, the carrier must arrange the imports, exports, and luggage in the cargo compartment to ensure the customs seal.

SECTION 6. CUSTOMS PROCEDURES FOR INTERNATIONAL CROSS-BORDER TRAIN ENTERING OR EXITING BY RAILWAY

...

...

...

1. At cross-border station

a) Right after the train arrives at cross-border station, the trainmaster or representative (hereafter generally referred to as trainmaster) shall submit the following documents to the customs Sub-Department of cross-border station:

a.1) Goods transfer certificate (for cargo train): 01 original;

a.2) Bill of lading: 01 photocopy of sheet 2

a.3) Wagon transfer certificate: 01 original;

a.4) Manifest of goods unloaded at each domestic cross-border station: submitting 02 originals (under the Form No. 55/BLK-DS/2013 Annex III issued together with this Circular);

a.5) Passenger list and passenger’s unaccompanied luggage card (for cross-border train and passengers performing the procedures at the cross-border station): 01 original;

a.6) List and luggage declaration of the crew and persons working on board (for cross-border train and passenger performing customs procedures at cross-border station): 01 original.

b) The customs Sub-Department of cross-border station border gate shall:

...

...

...

b.2) Make actual comparison and examination of locomotive, number of each wagon containing the goods and checked luggage;

b.3) Check the seal of transport organization for each wagon containing the goods and checked luggage;

b.4) Affix customs seal on each wagon containing goods or each batch of goods to be unloaded at the domestic cross-border station. If the goods cannot be sealed such as oversized goods, bulk cargo,…. the trainmaster shall ensure their integrity.

b.5) Monitor during the train stopping at the station: goods and checked luggage unloading to warehouse and yard for import procedures at the station;

b.6) Make record upon handing over the turnaround imports to the customs Sub-Department of domestic cross border station border gate: 02 originals;

b.7) Affix professional seal on documents submitted by the trainmaster; seal customs dossier including: manifest of goods unloaded at each domestic cross-border station: 01 original; unloading bill of lading at domestic cross-border station: 01 photocopy of sheet 2; record of handover: 01 copy

2. At the domestic cross-border station

a) Right after the train arrives at domestic cross-border station, the trainmaster or legal representative shall submit the following to the Customs Sub-Department of cross border station border gate:

a.1) Documents sealed by Customs Sub-Department of cross border station border gate;

...

...

...

a.3) List and luggage declaration of the crew and persons working on board (for cross-border train and passenger performing customs procedures at domestic cross-border station): 01 original.

b) The customs Sub-Department of cross-border station border gate shall:

b.1) Receive and verify documents submitted by the trainmaster;

b.2) Make actual comparison and examination of locomotive, number of each wagon containing the goods and checked luggage;

b.3) Check the seal of transport organization, the seal of Customs of cross-border station of border gate (if any) for each wagon containing goods and checked luggage;

b.4) Monitor during the train stopping at the station;

b.5) Affix professional seal and return these documents sent by the customs Sub-Department of cross-border.

Article 91. Customs procedures for exiting train

1. At domestic cross-border station:

...

...

...

a.1) Written confirmation of train order (for train with customs procedures at domestic cross-border): 01 original;

a.2) Bill of lading: 01 photocopy of sheet 2 (for train with wagons containing exports);

a.3) List and luggage declaration of the crew and persons working on board (for cross-border train and passenger performing customs procedures at domestic cross-border station): 01 original.

a.4) Passenger list and passenger’s unaccompanied luggage card (for cross-border train and passengers performing the procedures at domestic cross-border station): 01 original;

b) The customs Sub-Department of domestic cross-border station shall:

b.1) Receive and verify documents submitted by the trainmaster or legal representative;

b.2) Affix customs seal on each wagon containing goods or each batch of goods to be unloaded at the domestic cross-border station. If the goods cannot be sealed such as oversized goods, bulk cargo… the trainmaster shall ensure their integrity.

b.3) Make record upon handing over the turnaround imports to the customs Sub-Department of domestic cross border station border gate: 02 originals;

b.4) Affix professional seal on documents submitted by the trainmaster;

...

...

...

2. At cross-border station:

a) When the train arrives at the cross-border station, the trainmaster or legal representative shall submit the following documents to the customs Sub-Department of cross-border station border gate:

a.1) Documents sealed by the customs Sub-Department of cross-border station border gate;

a.2) Written confirmation of train order: 01 original with stamp of cross-border station (for goods transporting train)

a.3) Wagon transfer certificate and goods transfer certificate (for goods transporting train)

a.4) Passenger list and passenger’s unaccompanied luggage card (for cross-border train and passengers performing the procedures at domestic cross-border station): 01 original;

a.5) List and luggage declaration of the crew and persons working on board (for cross-border train and passenger performing customs procedures at cross-border station): 01 original.

b) Responsibility of customs Sub-Department of cross-border station border gate:

b.1) Receive and verify documents submitted by the trainmaster or legal representative;

...

...

...

b.3) Monitor the arrangement of goods and luggage with customs procedures performed on each wagon;

b.4) Affix customs seal on each wagon containing goods or each batch of goods to be unloaded at the domestic cross-border station. If the goods cannot be sealed such as oversized goods, bulk cargo…. the trainmaster shall ensure their integrity until the train exits

b.5) Organize the monitoring during the train stopping at the station;

b.6) Affix professional seal on documents submitted by the trainmaster or legal representative

b.7) Affix seal and return these documents sent by the customs Sub-Department of cross-border station border gate.

Part V

EXPORT TAX, IMPORT TAXES AND OTHER REGULATIONS FOR TAX MANAGEMENT FOR EXPORTS AND IMPORTS

Section 1. GROUNDS FOR TAX CALCULATION, METHOD OF CALCULATION OF IMPORT AND EXPORT TAX

Article 92. Grounds for tax calculation for goods applying tax rate as percentage

...

...

...

a) The number of units of each item actually exported or imported is stated in the customs declaration.

b) The taxable value shall comply with the provisions of the Customs Law, the Law on Tax Administration, the Law on Export and Import Tax, Decree No. 40/2007/ND-CP dated March 16, 2007 of the Government stipulating the determination of customs value of imported or exported goods; Circular of the Ministry of Finance guiding Decree No. 40/2007/ND-CP.

c) Tax rate

c.1) Tax rate of export tax for exported goods is specified for a number of items in the export tariff issued by the Ministry of Finance.

c.2) Tax rate of import tax for imported goods is specified for each item, including preferential tax rate, special preferential tax rate and general tax rate;

c.2.1) Preferential tax rate applied for imported goods with their origin from the country, group of countries or territories having most favored nation (MFN) in commercial relationship with Vietnam. List of country, group of countries or territories having MFN with Vietnam are announced by the Ministry of Industry and Trade.

The preferential tax rate is specified for each item in the preferential import tariff issued by the Minister of Finance.

The tax payers shall declare and take responsibility themselves before law for the origin of goods as the grounds for determining the tax rate of preferential import tax.

c.2.2) Preferential tax rate is specified for each item in Circulars stipulating the special preferential tax rate by the Minister of Finance and Circular No. 45/2007/TT-BTC dated May 07, 2007 of the Ministry of Finance guiding the implementation of tax rate of special preferential import tax.

...

...

...

General tax rate = Preferential tax rate x 150%

The classification of goods to determine tax rates specified at Point C of this Clause must comply with the rules of classification of goods specified in Decree No. 06/2003/ND-CP dated January 22, 2003 of the Government stipulating the classification of exports and imports and Circular No. 49/2010/TT-BTC dated April 12, 2010 of the Ministry of Finance guiding the classification and application of tax rate for the imports and exports and relevant documents. In case of importing machinery and equipment specified under Chapter 84, 85 and 90 of preferential import tariff as combinations and lines meeting the note 3, 4, 5, Part XVI of List of Vietnamese imports and exports, in addition to the above regulations, it is required to perform declaration procedures under guidance in Article 97 of this Circular.

d) In addition to the tax under the guidance at Point c.2.1, c.2.2 or c.2.3 of this clause, if the goods are imported into Vietnam excessively with the subsidy, underselling or discrimination against the Vietnamese exports, they shall be subject to  of Vietnam are subject to anti-subsidy tax, anti-underselling tax, anti-discrimination tax and self-defense tax.

2. Method of tax calculation for goods applying tax rate as percentage is determined as follows:

a) The determination of import and export tax payable for goods with application of tax rate as percentage is based on the number of unit of each item actually exported or imported stated in the customs declaration, taxable value, tax rate of each item is calculated under the following formula:

Amount of export tax, import tax payable

=

Number of unit of each item actually exported or imported is stated in the customs declaration

x

...

...

...

x

Tax rate of each item

If the goods are crude oil, natural gas, the determination of export tax payable shall comply with the guidance in Circular No. 02 32/2009/TT-BTC dated February 19, 2009 of the Ministry of Finance guiding implementation of tax regulations for organizations and individuals that conduct the survey, exploration and extraction of oil and gas under the provisions of the Petroleum Law.

b) If the amount of exports and imports has actual difference compared with commercial invoice due to the nature of the goods, in accordance with the delivery and payment conditions in the contract of sale of goods, the amount of export and import tax payable shall be determined on the basis of the value actually paid for the exported and imported goods and tax rate of each item.

Ex: An enterprise imports tobacco under contract with a quantity of 1,000 tons, unit price 100 USD/ton, water content ± 2%. Commercial invoice recorded as = 1,000 tons x USD 100, the payment value is USD 100,000. When the tobacco is imported, the customs authority shall check the balance with the volume of 1,020 tons or 980 tons, the tax value is USD 100,000;

Article 93. Grounds and method of tax calculation for goods with application of absolute tax or mixed tax

1. Grounds for tax calculation for goods with application of absolute tax or mixed tax:

a) Grounds for tax calculation for goods with application of absolute tax:

a.1) The number of units of each item actually exported and imported is recoded in the customs declaration with the application of absolute tax;

...

...

...

a.3) Exchange rate for tax calculation

b) Grounds for tax calculation for goods with the application of mixed tax are:

b.1) The number of unit of each item actually imported and exported is recorded in the customs declaration with the application of mixed tax;

b.2) The tax rate as percentage and taxable value of goods with the application of mixed tax specified at Point b, c, Clause 1, Article 92 of this Circular;

b.3) The absolute tax rate of goods with the application of mixed tax is specified at Point a, Clause 1 of this Article;

b.4) Exchange rate for tax calculation

2. Method of tax calculation for goods with the application of mixed tax and absolute tax:

a) The determination of import and export tax payable according to the absolute tax rate is done by the following formula:

Import and export tax payable according to the absolute tax rate

...

...

...

The number of unit of each item actually imported and exported is recorded in customs declaration with the application of absolute tax

x

The absolute tax rate is specified for a unit of goods item

x

Exchange rate for tax calculation

b) The determination of import and export tax payable for goods with the application of mixed tax is done by the following formula:

Import and export tax payable for goods with the application of mixed tax

=

Tax calculated by the provisions in Clause 2, Article 92 of this Circular

...

...

...

Absolute tax payable calculated by the provisions at Point a, Clause 2 of this Article

Article 94. Grounds and method of tax calculation for goods with the application of self-defense tax, anti-underselling tax and anti-subsidy tax

1. Organizations or individuals importing goods subject to self-defense tax, anti-underselling tax and anti-subsidy tax under the Decision of Minister of Industry and Trade are persons paying self-defense tax, anti-underselling tax and anti-subsidy tax.

2. Grounds for tax calculation:

a) The number of unit of each item actually imported is recorded in the customs declaration with the application of self-defense tax, anti-underselling tax and anti-subsidy tax;

b) Value of import tax calculation of each item imported with the application of self-defense tax, anti-underselling tax and anti-subsidy tax;

c) The tax rate of  each item as specified at Point d, Clause 1, Article 92 of this Circular.

3. Method of tax calculation:

Amount of defense tax, anti-underselling tax and anti-subsidy tax payable

...

...

...

The number of unit of each item actually imported is recorded in the customs declaration with the application of self-defense tax, anti-underselling tax and anti-subsidy tax

x

Price for import tax calculation

x

Tax rate of self-defense tax, anti-underselling tax and anti-subsidy tax

Total amount of import tax payable for goods with the application of self-defense tax, anti-underselling tax and anti-subsidy tax

=

Amount of tax payable calculated by the provisions in Clause 2, Article 92 or Clause 2, Article 93 of this Circular

+

...

...

...

Article 95. Time for tax calculation, time limit for tax payment; collection, payment and refund procedures for goods with the application of self-defense tax, anti-underselling tax and anti-subsidy tax

1. Time for tax calculation, time limit for tax payment:

a) Time for tax calculation complies with the provisions in Article 98 of this Circular;

b) Time limit for tax payment complies with the provisions in Clause 7, Article 20 of this Circular;

2. Collection, payment and refund procedures:

a) Collection and payment procedures:

a.1) If the import tax is the type of special collection, the self-defense tax, anti-underselling tax and anti-subsidy tax shall be paid to a corresponding budget collection account.

a.2) In case the raw materials and supplies imported for export production; the temporary imported and re-exported goods, the import tax shall be paid to the account of the customs authority, the self-defense tax, anti-underselling tax and anti-subsidy tax shall be paid to the deposit account of the customs authority as import tax.

b) Refund procedures:

...

...

...

Article 96. Application of grounds for tax calculation for a number of special cases

1. For goods with change of purpose of use compared with the specified purpose subject to not subject to tax, tax exemption, tax exemption consideration or with application of preferential or special preferential tax rate and tax rate under tariff quantity, the grounds for tax calculation is the value of tax calculation, tax rate and exchange rate at the time of registration of new declaration (the time of change of purpose of use). Particularly:

a) The value of import tax shall comply with the provisions of the Customs Law, the Law on Export and Import Tax, Decree No. 40/2007/ND-CP and Circular of the Ministry of Finance.

b) The tax rate for calculation of import tax shall apply with the tax rate at the time of registration of new declaration;

If the tax payers change their purpose of use to domestic consumption without voluntary declaration and tax payment with the customs declaration, the provisions at Point c, Clause 8, Article 11 of this Circular shall apply.

2. For goods manufactured, processed, recycled or assembled in non-tariff areas using materials and components imported from abroad specified in Clause 16, Article 100 of this Circular, the calculation of tax shall be done in accordance with Clause 4 and 6, Article 13 of Decision No. 33/2009/QD-TTg dated March 02, 2009 by the Prime Minister on the issuance mechanisms and financial policies for border-gate economic zones or documents amending, supplementing or superseding this Decision.

3. For imported goods subject to one of the measures of import tax (self-defense tax, anti-underselling tax and anti-subsidy tax), the price for calculation of special consumption and the value-added tax value must be added with the self-defense tax, anti-underselling tax and anti-subsidy tax.

Article 97. Procedures for declaration, classification and calculation of tax for machinery and equipment under Chapters 84, 85 and 90 of preferential import tariff as combinations and lines meeting notes 3,4 and 5 Part XVI of List of Vietnamese imports and exports

1. The machinery and equipment under Chapters 84, 85 and 90 of preferential import tariff as combinations and lines meeting notes 3, 4 and 5 Part XVI of List of Vietnamese imports and exports shall be classified by the main machine, regardless imported from one or more sources, brought back on the same trip or multiple trips with the procedures performed at one or multiple different border gates.

...

...

...

a) Customs declarants’ responsibility:

a.1) In addition to the customs procedures as prescribed, the customs declarant shall register the List of machinery and equipment under Chapters 84, 85 and 90 of preferential import tariff as combinations and lines with tax calculation by main machinery (under the Form No. 04/DKDMTBTT/2013 of the Annex III issued together with this Circular) with the customs Sub-Department where the enterprise’s head office is located. If the place where the head office is located has no customs Sub-Department, registration shall be done at the customs Sub-Department at the most convenient place.

If the customs declarants register the list and import machinery and equipment (one time or multiple times) at the same customs Sub-Department, they shall inform that customs Sub-Department when performing the procedures for registration of list so that the Sub-Department shall perform the procedures for receiving the registration of list as prescribed at Point b.1 below.

a.2) Dossier and documents submitted upon registration of List of machinery and equipment under Chapter 84, 85 as combinations and lines:

a.2.1) List of machinery and equipment under Chapter 84, 85 as combinations and lines expected to be imported (under the Form No. 05/DMTBDKNK-MC/2013 attached to the Annex II of this Circular) particularly specifying the name, amount, unit price and identification number according to the tariff of machinery and equipment, type and identification number of main machinery and equipment: submitting 02 originals attached to 01 reconciliation monitoring slip (under the Form No. 06/PTDTL-TBMC/2013 issued together with the Annex II of this Circular);

a.2.2) The explanation and diagram showing the location of each type of machinery and equipment in the list of machinery and equipment under Chapter 84 or Chapter 85 as the combinations or lines: submitting the copy and showing the original for comparison;

a.2.3) The commitment and taking responsibility before law for the accurate and truthful declaration of two types of document above mentioned.

a.3) Making full payment of tax of machinery and equipment in the List and subject to sanction for improper declaration.

b) Responsibilities of customs authority:

...

...

...

If the customs declarant registers the List and performs the import procedures (one or multiple times) for the entire machinery and equipment under Chapter 84 and 85 as the combinations and lines at the same customs Sub-Department, then customs Sub-Department receives the registration of List (as the customs Sub-Department performing the import procedures). After forming monitoring book and affixing certification seal on the 02 copies of List of imported goods (retaining 01 original of List and handing over the another original of List to the customs declarant), the customs Sub-Department shall retain an original of reconciliation monitoring slip and performs the procedures specified at Point b.2 below:

b.2) Upon performance of import procedures: In addition to the prescribed customs procedures, the customs authority shall base on the customs dossier and compare with the reconciliation monitoring slip to reconcile the machinery and equipment actually imported by the customs declarant and sign for confirmation as prescribed. Retaining 01 copy of List of machinery and equipment and reconciliation monitoring slip reconciled in the customs dossier.

All imported goods are recorded in the reconciliation monitoring slip, the leaders of customs Sub-Department where the final procedures are performed shall certify on the original of reconciliation monitoring slip of the customs declarant, retaining a copy and issuing 01 copy to the customs declarant and send the original to the customs Sub-Department where the reconciliation monitoring slip is issued.

In case the customs Sub-Department receiving the registration of List is also the customs Sub-Department performing the import procedures for machinery and equipment as specified at Point b.1 mentioned above, after the leaders of customs Sub-Department has completed the confirmation of the entire amount of imported goods in the reconciliation monitoring slip, the Sub-Department shall retain the original, issue a copy to the customs declarant, send a copy of reconciliation monitoring slip together with dossier for registration of list to the Post customs clearance Audit Customs Sub-Department as prescribed at Point b.3 below.

b.3) After receiving the original of reconciliation monitoring slip sent by the customs Sub-Department where the final procedures are performed, the customs Sub-Department where the List is registered and reconciliation monitoring slip is issued shall gather all dossiers for registration of List to transfer them to the Post customs clearance Audit Customs Sub-Department as a basis for post-clearance check of use of combination of machinery and equipment taxed by the main machinery.

c) For cases of actual import but not in line with the List of import of machinery and equipment under Chapter 84 and 85 as the combinations and lines as announced, the customs declarants shall declare themselves and make payment of tax by each machine. If the customs authority or other authorities check and detect and determine the actual goods are not installed and used as combinations and lines, in addition to make full payment of tax by each machine and equipment, the sanction shall be imposed as prescribed.

d) In cases of the previous import of machinery and equipment in sync and the whole with the competent authority’s certification of main machinery and goods actually imported and classified by the main machinery, the rest imported shall be further classified by the main machinery.

3. In cases of importing machinery and equipment satisfying the notes 3, 4 and 5, Part XVI of List of Vietnamese imports and exports but the customs declarants do not wish to classify them under the guidance at Point 1 of this Article, they shall be subject to classification and calculation of tax by each machine and equipment.

4. For cases of importing machinery and equipment under Chapter 90 of preferential import tariff, if satisfying the notes 3, 4 and 5, Part XVI of List of Vietnamese imports and exports, regardless imported from one or multiple sources, brought back on the same trip or multiple trip and performed with procedures at one border gate or multiple different border gates, these machinery and equipment shall apply the same procedures as guided in Clause 2 and 3 of this Article.

...

...

...

Article 98. Time for tax calculation and exchange rate for tax calculation for imports and exports

1. The time for calculation of import and export tax, self-defense tax, anti-underselling tax and anti-subsidy tax (in the period of validity of Decision application of the Minister of Industry and Trade) is the date of registration of customs declaration. The export and import tax is calculated at the tax rate, taxable value at the time of the tax calculation.

In case the taxpayers declare and calculate tax before the date of registration of customs declaration but with the exchange rate different from that at the time of registration of customs declaration, then the customs authority shall re-calculate the amount of tax payable by the exchange rate at the time of registration of customs declaration.

2. If the taxpayer makes electronic declaration, the time for tax calculation shall comply with the regulations on electronic customs procedures.

3. The exchange rate for tax calculation shall comply with the provisions in Clause 3, Article 7 of Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government. If the exchange rate is posted on the People's Newspaper is different from that posted on the daily website of the State Bank of Vietnam, the exchange rate for tax calculation for imported or exported goods is the one announced by the State Bank at the time the tax calculation posted on the website of the State Bank.

Article 99. Time for tax calculation for imports and exports with one-time registration of customs declaration

The imports and exports with one-time registration of customs declaration for multiple time import and export, then the import and export tax shall be calculated at the tax rate, value of tax calculation and the value of tax calculation applies on the day of customs procedures with exports and imports on the basis of actual amount of each item actually exported and imported.

Section 3. CASES OF TAX EXEMPTION AND PROCEDURES FOR TAX EXEMPTION

Article 100. Cases of tax exemption

...

...

...

The goods subject to tax exemption in this Clause if exceeding the time limit for temporary import for re-export or temporary export for re-import specified in Article 53 of this Circular must make tax payment.

2. The goods as the movable property of Vietnamese organizations and individuals or foreign ones brought into Vietnam or abroad within the prescribed extent, including:

a) The goods as the movable property of foreign organizations and individuals permitted to reside or work in Vietnam at the invitation of the competent state authority or transferred abroad upon the expiration of residence or working in Vietnam;

b) The goods as the movable property of Vietnamese organizations and individuals permitted to bring abroad for business and work shall be exempted from tax for property brought abroad and re-imported into Vietnam upon expiration.

c) The goods as the movable property of Vietnamese family and individuals that settle abroad and are permitted to come back for settlement in Vietnam or are brought abroad when permitted for settlement abroad; the goods as the movable property of foreigners brought into Vietnam when permitted for settlement in Vietnam or brought abroad when permitted for settlement abroad.

For automobiles and motorcycles being used by families and individuals and brought into Vietnam when permitted for settlement in Vietnam are only exempted from import tax only one unit for each type;

The determination of goods as movable property shall comply with the provisions in Clause 5, Article 5 of the Law on import and export tax and guiding documents.

3. The imports and exports of foreign organizations and individuals are entitled to privileges and immunities in Vietnam shall comply with the provisions of the Ordinance on the Privileges and Immunities for diplomatic missions, consular agencies and representative offices of international organizations and other documents detailing and guiding the implementation of this Ordinance.

4. Goods exported and imported for processing are exempt from tax under the provisions of Clause 4, Article 12 of Decree No. 87/2010/ND-CP (under the processing contract announced).

...

...

...

a.1) Raw materials imported and exported for processing;

a.2) Materials imported and exported involved in the process of production, processing (paper, chalk, brushes, markers, clothes pins, printing ink, glue brushes, printing frames, bleacher, varnishing oil ...) in case the enterprises have developed consumption rate and the rate of loss;

a.3) Goods imported and exported as samples for processing;

a.4) Machinery and equipment imported or exported for directly serving the processing are agreed upon in the processing contract. When the time for implementation of processing contract is over, such machinery and equipment must be re-exported or imported. If failing to re-export or re-import them, it is required to make declaration for tax payment as prescribed. If left as gift or donation, they shall be exempted from import and export tax under the guidance in Clause 4, Article 104 of this Circular;

a.5) Re-exported processed products (if there is export tax);

a.6) Finished products imported to be attached to the processed products or packed together with the processed products into uniform item and exported abroad; components and spare parts imported for warranty for exported processed products are exempted from tax as raw materials and supplies imported for processing if fully meet the following conditions:

a.6.1) Being mentioned in the processing contract or accompanying documents of processing contract;

a.6.2) Being managed as raw materials and supplies imported for processing;

a.7) Goods imported for processing are permitted for destruction in Vietnam as prescribe by law after disposal and liquidity of processing contract and full performance of customs procedures as guided by the Ministry of Finance.

...

...

...

c) If the machinery and equipment, materials, supplies and processed products paid by foreign party in lieu of processing payment are imported, the import tax must be paid as prescribed;

d) Processing quantity:

Director of enterprise receiving the processing is responsible for the use quantity, consumption quantity and rate of loss (hereafter referred to as quantity) for the goods imported under processing contract used in the right purpose of processing. Cases of violation shall be handled by law.

The development and announcement of quantity shall comply with the guidance of the Ministry of Finance.

Waste and scrap in the use quantity, consumption quantity and rate of loss of the processing type meeting the regulations in Article 31 of Decree No. 12/2006/NĐ-CP and agreed upon in the processing contract and notified to the customs authority under the guidance of the Ministry of Finance shall be handled on import tax similarly to the waste and scrap of the type of importing materials and supplies for production of exported products as guided at Point d.3, Clause 5, Article 112 of this Circular.

5. Goods imported and exported in the criteria of tax-exempt luggage of persons entering or exiting; goods sent via express service within the tax-exempt quantity under the provisions of the Government and the Prime Minister.

a) Goods imported and exported in the criteria of tax-exempt luggage of entering or exiting persons

a.1) For exiting persons: In addition to items in the List of goods banned from export or conditional export, the other items as luggage of the exiting persons have no limited quantity.

a.2) For entering persons:

...

...

...

a.2.2) If the imported goods exceed the criteria for tax exemption, the excessive part of quantity must be imposed with import tax. If the total amount of tax payable for the excessive part is less than 50 (fifty) thousand dong, tax exemption shall be imposed even for the excessive part. The entering persons are permitted to choose items for tax payment if the luggage includes a lot of items.

b) Goods sent via express services:

Goods sent via express services with the declared value within tax-exempt quantity as prescribed in the Decision No. 78/2010/QĐ-TTg dated November 30, 2010 of the Prime Minister on the value of imported goods sent via express services are exempt from tax. If the imported goods exceeding criteria for tax exemption, it is required to make payment of tax for the entire batch of goods; if the total amount of tax to be paid of the entire batch of goods is less than 50 (fifty) thousand dong, the entire batch of goods shall be exempt from tax;

6. Goods purchased, sold or exchanged by border residents are exempt from export and import tax within the quantity. If exceeding the quantity, it is required to pay tax for the excessive part.

Regulations on border residents and tax-exempt quantity for the goods purchased, sold or exchanged by border residents shall comply with the provisions of the Decision No. 254/2006/QD-TTg dated November 07, 2006 by the Prime Minister on the management of border trade activities with bordering countries and Decision No. 139/2009/QD-TTg dated December 23, 2009 by the Prime Minister, amending and supplementing a number of articles of Decision No. 254/2006/QD-TTg dated November 07, 2006 of the Prime Minister.

7. Goods imported to form fixed assets of investment projects in the field of import tax incentives specified in Annex I issued together with this Decree No. 87/2010/ND-CP or areas of import tax incentives specified in Annex of list of area with incentives of business income tax issued together with Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing and guiding a number of articles of the Law on business income tax and Decree No. 53/2010/ND-CP dated May 19, 2010 of the Government stipulating the area of investment incentives and business income tax incentives for administrative units newly established by the Government’s adjustment of administrative boundaries and investment projects funded by official development assistance ( ODA ) are exempt from import tax, including :

a) Machinery and equipment if fully satisfying the following conditions:

a.1) Being consistent with the field of investment, objectives and scale of investment projects;

a.2) Satisfying regulations on fixed assets in the Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance.

...

...

...

b.1) List of specially used means of transport which have been manufactured as a basis for tax exemption specified at this Point shall comply with regulations of the Ministry of Planning and Investment;

b.2) List or criteria for determining the specially used means of transport in the line of technology as a basis for tax exemption specified at this Point shall comply with regulations of the Ministry of Science and Technology.

c) Components, details, single parts, spare parts, molds and accessories for assembly with the equipment, machinery and means of transportation are exempt from tax specified at Points a and b of this Clause if falling into one of the two conditions as follows:

c.1) Components, details, parts of equipment, machinery and means of transportation vehicles are imported in bulk;

c.2) Components, details, single parts, spare parts, molds and accessories imported for assembly and connection with machinery and equipment together to ensure the system of machinery and equipment to operate normally.

d) Raw materials and supplies which can not be manufactured are used to manufacture equipment and machinery in technological lines or manufacture components, details, single parts, spare parts, molds and accessories specified at Point c of this Clause for assembling with equipment and machinery specified at Point a of this Clause.

List of raw materials and supplies that can be manufactured as a basis for tax exemption specified at this Point shall comply with the provisions of the Ministry of Planning and Investment.

e) Construction materials which can not be produced domestically.

List of constructional materials which can be produced domestically as a basis for tax exemption specified at this Point shall comply with the provisions of the Ministry of Planning and Investment.

...

...

...

List of variety of plants and domestic animals are allowed to be imported as a basis for the implementation of tax exemption specified in this Clause shall comply with regulations of the Ministry of Agriculture and Rural Development;

9. The exemption of import tax for imported goods specified in Clause 7 and 8 of this Article shall apply for case of expanding project scale, technological replacement and renovation;

10. Tax exemption imposed for first-time for goods as imported equipment as listed in Annex II issued together with Decree No. 87/2010/ND-CP to form fixed assets of the project with incentives of import tax, investment projects funded by official development assistance (ODA) to invest in hotels, offices, apartments for rent, residential houses, commercial centers, technical services, supermarkets, golf courses, resorts, sports facilities, recreation areas, health facilities, education, culture, finance, banking, insurance, auditing and consulting services.

The projects subject to incentives in this Clause are not exempt from tax as prescribed in other Clauses of this Article.

11. Goods imported in service of petroleum activities, including:

a) Equipment and machinery have met the conditions specified at Point a, Clause 7 of this Article; specially used means of transport are necessary for petroleum activities; vehicles for transporting workers include automobile of 24 seats or more and waterway vehicles; components, details, single parts, spare parts, molds, accessories for assembly or use in sync with the equipment, machinery and specially used means of transport, vehicles for transporting workers mentioned above have met the conditions specified at Point c, Clause 7 of this Article;

List of criteria for determining the specially used means of transport necessary for petroleum activities as a basis for the tax exemption specified at this Point shall comply with regulations of the Ministry of Science and Technology.

b) Materials necessary for the petroleum activities can be manufactured in the country.

List of materials necessary for the petroleum activities can be manufactured in the country as a basis for tax exemption specified at this Point shall comply with regulations of the Ministry of Planning and Investment;

...

...

...

d) Office equipment for petroleum activities;

e) Other goods temporarily imported for re-export in service of petroleum activities;

In case the goods specified in this Clause imported by the sub-contractors and other organizations and individuals including direct import, consignment, bidding, lease and sub-lease….for supply to the organizations and individuals conducting the survey, exploration and extraction of oil and gas through contract of petroleum services or contract of goods supply are also exempt from import tax.

12. Goods of shipbuilding facilities are exempt from export tax for products of vessels and exempt from import tax for:

a) Types of machinery and equipment to form fixed assets meet the conditions specified at Point a, Clause 7 of this Article.

b) Means of transportation in technological lines form fixed assets.

List or criteria for determining means of transportation in the technological lines as a basis for tax exemption specified at this Point shall comply with regulations of the Ministry of Science and Technology.

c) Raw materials, supplies and semi-finished products for shipbuilding which can not be produced in the country.

List of raw materials, supplies and semi-finished products for shipbuilding which can be produced in the country as a basis for tax exemption specified at this Point shall comply with regulations of the Ministry of Planning and Investment;

...

...

...

List of raw materials and supplies in direct service of production of software which can be produced in the country as a basis for tax exemption specified at this Point shall comply with regulations of the Ministry of Planning and Investment;

14. Import tax exemption shall be imposed for imported goods for direct use in scientific research and technological development activities, including: machinery, equipment, spare parts, supplies, means of transportation that cannot be manufactured in the country or cannot be created by domestic technology; materials, books, newspapers, scientific magazines and electronic sources of information on science and technology;

List of machinery, equipment, spare parts, supplies, means of transportation and technology directly used in scientific research and technological development that can be manufactured in the country as a basis for implementation of tax exemption specified in this Clause shall comply with regulations of the Ministry of Planning and Investment.

15. Tax exemption shall be imposed within 05 years from the date of commencement of production for raw materials, supplies, components that cannot be manufactured in the country and are imported for production of the projects invested in:

a) Special fields with investment incentives specified in Annex I issued together with Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government (except for the projects of manufacture and assembly of car machines, air conditioners, heaters, refrigerators, washing machines, electric fans, dishwasher, DVD player, sound system, electric irons, kettles, hair dryers, hand dryers, alcohol, beer, tobacco and other goods items that are not exempt from tax by the Prime Minister’s decision).

b) Areas with specially difficult social and economic conditions as prescribed in Annex of List of area with incentives of business income tax issued with Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing and guiding a number of articles of the Law on business income tax and Decree No. 53/2010/ND-CP dated May 19, 2010 stipulating the areas with investment incentives and incentives of business income tax for administrative units newly established by the Government’s adjustment of administrative boundaries (except for the projects of manufacture and assembly of car machines, air conditioners, heaters, refrigerators, washing machines, electric fans, dishwasher, DVD player, sound system, electric irons, kettles, hair dryers, hand dryers, alcohol, beer, tobacco and other goods items that are not exempt from tax by the Prime Minister’s decision).

The determination of commencement day of production as a basis for import tax exemption within 05 years under the guidance of this Clause is the day when the enterprise has conducted production activities and is certified by the Management Board of industrial parks, export processing zones, hi-tech parks and economic zones ... where the enterprise is operating or is certified by the Service of Trade of localities where there are projects in case the enterprise do not operate in the above areas.

List of raw materials, supplies and components, which can be produced in the country as a basis for tax exemption from taxation specified in this Clause shall comply with the provisions of the Ministry of Planning and Investment.

16. Goods manufactured, processed, recycled or assembled in non-tariff areas without using materials and components imported from foreign countries shall be exempt from tax when imported into the domestic market. In case of using materials and components imported from foreign countries, they shall be imposed with import tax. The grounds and method of calculation of import tax shall comply with the guidance in Clause 2, Article 96 of this Circular.

...

...

...

As for automobiles under 24 seats and automobile are designed for both passengers and cargo transportation equivalent to automobiles under 24 seats, the form of temporary import for re-export shall not apply. The foreign contractors wishing to import them into Vietnam for use shall pay import tax as prescribed. When completing the building construction, the foreign contractors must re-export the imported vehicles and are refunded with the paid import tax. The tax refund shall comply with the guidance in Clause 9, Article 112 of this Circular.

18. Goods as raw materials, supplies and semi-products that cannot be produced in the country and are imported in service of production of investment projects in border gate economic zone. These goods shall be exempt from tax as prescribed in Decision No. 33/2009/QD-TTg dated March 02, 2009 of the Prime Minister issuing mechanisms and financial policies for border-gate economic zones documents guiding the implementation.

19. Goods imported for sale at tax-exempt shops in accordance with the Decision of the Prime Minister shall comply with the guidance in Circular No. 120/2009/TT-BTC on dated June 16, 2009 by the Ministry of Finance.

If there are promotional or trial goods provided by foreign party free of charge for tax-exempt shops to sell together with goods sold at tax-exempt shops, the promotional goods or trial goods mentioned above are exempt from tax. The promotional and trial goods of goods are subject to the supervision and management of the customs authority as imported goods for sale at shops selling tax-exempt goods.

20. Tax exemption shall be imposed in special cases as prescribed in Clause 20, Article 12 of Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government;

21. Components, parts of machinery and equipment that can not be produced in the country and are imported by organizations and individuals in service of projects of agricultural machinery manufacture, reducing post-harvest losses are entitled to incentive policies under Decision No. 63/2010/QD-TTg dated October 15, 2010 of the Prime Minister and are exempt from import tax if satisfying the following conditions:

a) The importing organizations and individuals under the list of organizations and individuals manufacturing machinery and equipment to reduce post-harvest losses are entitled to incentive policies under Decision No.63/2010/QD-TTg published by the Ministry of Agriculture industrial and Rural Development;

b) Components, parts of machinery and equipment imported entitled to import tax exemption must satisfy the following conditions:

b.1) Not being in the List of equipment, machinery, spare parts and specialized means of transport that can be manufactured in the country is issued by the Ministry of Planning and Investment;

...

...

...

b.3) Being consistent with the technical design material and installation diagram of machinery and equipment;

b.4) The number of components and parts of imported machinery and equipment must be consistent with must be compatible with production capacity of organizations and individuals.

c) Organizations and individuals are eligible for tax exemption in this Clause shall make a written commitment to the accuracy and self-responsibility before law for the number of components and parts of imported machinery and equipment and select a most convenient customs Sub-Department to facilitate import procedures.

22. Other guidelines:

a) The cases subject to import tax exemption to form the fixed assets mentioned in this Article, but not import goods from abroad and permitted to receive goods exempt from import tax transferred from other enterprise in Vietnam, the enterprise receiving these goods are exempt from import tax while the arrears of import tax shall not be collected against enterprises permitted for transfer of goods provided that the transfer price does not include import tax.

b) If the importing organizations and individuals consign or win the bid of goods importing (price of goods supply under the consignment contract or bid-winning price by the bid-winning decision excluding import tax) to provide for the beneficiaries of incentive import tax exemption as prescribe from Clause 7 to Clause 18 of this Article shall also be exempt from import tax for the consigned or bid-winning imports.

c) Goods and equipment imported to form fixed assets of the projects with incentive investment and import tax incentives under the fields and areas of investment incentives in accordance with the relevant laws, but the project owner has transferred them to other organizations and individuals (conversion of project owner) shall continue to be exempt from import tax if fully satisfying the following conditions:

c.1) At the time of transfer, the Law on Export and Import Tax and documents guiding the implementation still prescribe that the project is under the field and area with investment incentives;

c.2) The transfer price of machinery and equipment to form fixed assets of the project does not include import tax;

...

...

...

After 10 days from the date of transfer, the project owner receiving the transfer and organizations and individuals receiving the transfer must make declaration to the customs authority where the List of tax-exempt goods of the project on the transfer has been registered.

d) In case the financial leasing companies importing machinery and equipment and means of transportation for persons entitled to the incentives of import tax exemption specified in Clauses 7, 9, 11, 12 and 14 of this Article to lease shall also be exempt from import tax as project owner directly importing them in accordance with the provisions in Clause 1, Article 22 of Decree No. 16/2001/ND-CP dated May 02, 2001 if fully satisfying the following conditions:

d.1) Leasing price under financial leasing contract does not include the import tax;

d.2) Tax-exempt goods are deducted from the List of duty free goods and reconciliation monitoring slip of tax-exempt goods of projects with investment incentives made by the owner of projects with investment incentives receiving the transfer

After the termination of the financial lease contract, if the goods of financial leasing are exempt from tax without being used for projects with incentive investment for the same purposes when imported, the financial leasing company must declare and pay tax lease under the guidance in Clause 8 of Article 11 of this Circular. The projects with investment incentives are not permitted to import goods to replace goods of financial leasing exempt from import tax.

dd) For projects of investment incentives which have been licensed with investment certificate and investment incentive certificate before the effective date of Decree No. 87/2010/ND-CP with the higher incentives of import and export tax than that guided in Decree No. 87/2010/ND-CP shall continue to comply with those incentives if satisfying the following conditions:

dd.1) The investment certificate and investment incentive certificate that are still valid without change in the terms of investment incentives.

The incentives specified in the investment certificate and investment incentive certificate are in accordance with law at the time of issuance of investment certificate and investment incentive certificate

dd.2) Performing the registration of List of tax-exempt goods as prescribed;

...

...

...

Article 101. Registration of list of tax-exempt imports

1. Cases where the list of tax-exempt imports must be registered:

The goods specified in Article 13 of Decision No. 33/2009/QD-TTg and Clause 7, 8, 9, 10, 11, 12, 13, 14, 15 and 18, Article 100 of this Circular must register the list of tax-exempt imports and exports;

2. The persons register the List of tax-exempt imports: organizations and individuals using the goods (project owner, owner of ship yard,…) are persons who register the  List of tax-exempt imports (under the Form No. 07/DMHHNKMT/2013, Annex II issued together with this Circular). The registration of List is done before performing the procedures for import of goods. If the project owner does not import the tax-exempt goods but the main contractor or sub-contractor or financial leasing company, then the contractor or financial leasing company shall use the List of tax exemption registered by the project owner with the customs authority.

3. Place for registration of List

Customs Department of cities or provinces where the investment projects are implemented. For identified projects, the Customs Department of where the investment project is implemented or Customs Department of cities or provinces where the head office is located. For non-identified projects, the Customs Department of where the investment project is implemented or the nearest provincial or municipal Customs Department for cities or provinces having no customs authority. The Director of provincial or municipal Customs Department shall select and assign a unit eligible for registration of List of tax-exempt imports.

In case the provincial or municipal Customs Department managing the customs for some provinces, in addition to the registration units mentioned above, the director of provincial or municipal Customs Department shall consider and assign the Customs Sub-Department managing the customs in the provincial area where there are investment projects to implement the registration of List of tax-exempt imports for projects in that provincial area.

4. Registration dossier

When performing the registration of List of tax-exempt imports with the customs authority, the person registering the List of goods shall submit or show dossier with the following documents to the customs authority:

...

...

...

b) List of tax-exempt imports: submitting 02 originals together with 01 reconciliation monitoring slip (Form No. 10/PTDTL-UDDT/2013, Annex II issued together with this Circular), particularly:

b.1) The List of tax-exempt imports is consistent with the industry and investment sector, objectives, scale of project and reconciliation monitoring slip developed only one time for the entire project or for each stage of project implementation, each building item of the project (if in the investment Certificate issued by the competent authority or economic and technical feasibility study, technical and scientific materials of project,…showing that the project is implemented by each phase or building item) or developed by each combination and line if the goods are the system of combinations and lines of machinery and equipment.

b.2) If the List registered for the entire project or for each phase, item, building, combination and line has error or needs changing, the customs declarants are permitted to change provided that they must have papers and documents submitted to the customs authority before the time of goods import to prove the supplementation and adjustment are consistent with requirements of projects.

c) The economic and technical feasibility study and detailed technical design materials of projects and extended project or documents of the competent authority approving the annual work program and annual budget or annual Resolutions of joint venture Council: showing the original and submitting 01 copy;

d) If at the time of registration of List, the customs declarants have not submitted the two types of document specified at Point d of this Clause, the customs authority where the List has been registered shall note in the registered List so that the customs Sub-Department where the procedure are perform may verify these two types of document.

dd) Depending on the cases below, the taxpayers shall additionally submit or show the following dossiers:

dd.1) d.1) Investment Certificate (including domestic investment projects with the scale of less than fifteen billion Vietnam dong) for investment projects under Investment Law: showing the original and submitting 01 copy;

dd.2) Expanded investment Certificate in case of expanding project, replacing or renovating technology in cases specified in Clause 9, Article 100 of this Circular for investment projects expanded under Investment Law: submitting 01 copy;

dd.3) d.3) Decision of the Prime Minister or approval decision of the head of governing organs under the competence of approval for program of ODA project; written certification of the competent authority concerning the goods under ODA projects are not funded from the counterpart fund to pay tax for ODA projects: showing the original and submitting 01 copy;

...

...

...

dd.5) Explanation of software production projects for goods imported to produce software: showing the original and submitting 01 copy;

dd.6) Topics, scientific research projects and technology development are approved by the competent authority or investment Certificate in case of projects with investment incentives for scientific research, technological development for goods imported for direct use in scientific research and technological development: showing the original and submitting 01 copy;

e) Certification of the competent authority issuing the List of tax-exempt goods for projects licensed before January 01, 2006. For projects licensed before January 01, 2006 but have not been issued with the List of tax-exempt goods: showing the original and submitting 01 copy;

g) List of documents and dossiers for registration of List of tax exemption: submitting 01 original;

5. The grounds for the customs declarants make declaration or registration and the customs authority check the declaration or registration of List of tax-exempt imports are:

a) Types of documents and materials guiding from Point c, d, dd, e, Clause 4 of this Article;

b) The fields with incentives of import tax are specified in Annex I issued together with Decree No. 87/2010/NĐ-CP or areas with incentives of import tax are specified in Annex of List of areas with incentives of business income tax issued together with Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing and guiding a number of articles of the Law on business income tax and Decree No. 53/2010/ND-CP dated May 19, 2010 stipulating the areas with investment incentives and incentives of business income tax for administrative units newly established by the Government’s adjustment of administrative boundaries; equipment imported for the first time to form fixed assets specified in Annex II and Article 12 of Decree No. 87/2010/ND-CP and guidance in Article 100 of this Circular;

c) List of goods issued by the competent authority depending on each specific case as follows:

c.1) List of machinery, equipment, spare parts, special-use means of transportation, raw materials, supplies and semi-finished products that can be produced in the country is issued together with Circular No. 04/2012/TT-BKHDT dated August 13, 2012 of the Ministry of Planning and Investment;

...

...

...

c.3) List of plant varieties and domestic animals permitted for import of the Ministry of Agriculture and Rural Development;

c.4) List of groups of equipment only exempted from tax for the first time is specified in Annex II and Article 12, Decree No. 87/2010/ND-CP;

c.5) List or determination criteria of the Ministry of Industry and Trade for special-use means of transportation necessary for petroleum activities;

c.6) Certification of the Ministry of Health for medical equipment and emergency drugs used on drilling rigs and floating structures;

c.7) List or determination criteria of the Ministry of Science and Technology for goods as special-use means of transportation in technological line to form fixed assets of shipbuilding facility;

c.8) List of machinery, equipment, spare parts, supplies, means of transportation and technology used directly in scientific research and technological development produced in the country as a basis for determining the goods for scientific research and technological development is issued by the Ministry of Planning and Investment.

6. Time for registration of List: Before registration of the first import declaration of the project, item, project phase or expanded project.

7. If after the customs authority has certified in the List of tax-exempt imports and the reconciliation monitoring slip but detects the mistake of declaration in the List (quantity of goods exceeding the actual scale of project; type of goods not in line with objectives, purpose of use of goods,…), the customs authority where the List is registered shall:

a) Inform the person registering the List to adjust it in accordance with regulation;

...

...

...

c) Collect tax against the amount of tax-exempt imports in excess of quantity and type compared with the new List after adjustment.

8. Cases where the investment projects whose investment Certificate is revoked the competent authority:

a) The customs authority where the List of tax-exempt imports is issued shall:

a.1) Revoke the issued List of tax-exempt imports;

a.2) Inform the customs authority nation wide of ceasing to perform the procedures for tax exemption under the issued List of tax-exempt imports;

b) The customs authority imposing tax exemption for projects under the revoked List shall collect tax for tax-exempt goods as prescribed;

9. If the enterprise loses the List of tax-exempt imports and the reconciliation monitoring slips, at the request of enterprise and certification of other local Customs Department on the loss of List of tax-exempt imports and the reconciliation monitoring slips, the customs authority where the enterprise has registered the List of tax exemption shall check and re-issue the List of tax-exempt imports and the reconciliation monitoring slip for the number of goods not imported of the     project

The checking and issuance of List of tax-exempt imports and the reconciliation monitoring slip are done as follows:

a) Dossier for re-issuance:

...

...

...

a.1.1) Reason for loss of List of tax-exempt imports and the reconciliation monitoring slip;

a.1.2) Name, quantity and value of goods under the registered List of tax-exempt;

a.1.3) Name, quantity and value of goods actually imported under the registered List of tax-exempt imports;

a.1.4) Name, quantity and value of remaining goods not imported under the registered List of tax-exempt imports;

a.2) All customs declaration of amount of imported goods under the registered List of tax-exempt imports and the reconciliation monitoring slip (showing the original and submitting the original) and the list of declaration of imported goods;

a.3) List of tax-exempt imports and the reconciliation monitoring slip of the customs authority where the procedures for importing the final batch of goods are performed before loss (01 copy with certification of customs authority at importing place);

The enterprise must undertake to take responsibility before law for the accuracy of the above declared information;

b) Implementation order:

b.1) In case of loss of List of tax-exempt goods: The customs authority of re-issuing place shall base on the requesting dossier and declaration documents provided by enterprise to inform the customs Department of provinces and cities of annulment of issued List and issue a copy of List of tax-exempt imports to replace the lost List of imports;

...

...

...

b.2.1) Based on the enterprise’s declaration dossier of loss of reconciliation monitoring slip and re-issuance request, the customs authority shall implement the following:

- The customs authority of re-issuing place shall inform the customs Department of provinces and cities of annulment of reconciliation monitoring slip issued but lost and before considering the re-issuance, request the customs Department of provinces and cities to give a written certification of enterprise’s quantity of tax-exempt imports under the issued List and reconciliation monitoring slip (specify number of List and reconciliation monitoring slip as well as issue date);

- The customs Department of provinces and cities within 10 days after the receipt of document from the customs authority of issuing place shall:

+ Check and compare dossier of imported goods and the system of import and export data, determine the quantity of tax-exempt imports under the List of tax-exempt imports and reconciliation monitoring slip issued but lost and send the written confirmation to the customs authority of re-issuing place;

+ Not process the tax exemption for the subsequent batches of goods under the lost List of tax-exempt goods and the reconciliation monitoring slip;

b.2.2) After fully receiving the written confirmation from the customs Department of provinces and cities of the quantity of goods the enterprise has imported under the issued List of tax-exempt goods and the reconciliation monitoring slip, the customs authority of re-issuing place shall:

- Aggregate the quantity of goods the enterprise has imported with tax exemption under the issued List of tax-exempt goods and the reconciliation monitoring slip;

- Check and determine the amount of tax-exempt goods to form fixed assets of the project and the use of these goods before re-issuing the lost reconciliation monitoring slip;

- Re-issue the new reconciliation monitoring slip for the remaining amount of goods not imported of the lost reconciliation monitoring slip;

...

...

...

- Handle violations of regulation on dossier and document filing;

The time limit for settlement is within 05 working days from the date of receipt of complete written certification from provincial or municipal customs Departments;

Within 01 year from the date of re-issuing the List and the reconciliation monitoring slip, the customs authority shall perform post customs clearance check for projects requesting the re-issuance.

10. Taxpayer’s responsibility

a) Determining the needs for use and develop the List of tax-exempt imports and exports in accordance with regulations on tax-exempt persons of the Law on import and export tax, Decree No. 87/2010/ND-CP, Article 13 of Decision No. 33/2009/QD-TTg and guideline in this Circular and relevant documents;

b) Taking responsibility before law for the accurate and truthful declaration of imported goods in the List of tax exemption and the use with the right purpose of tax exemption for these goods;

11. Responsibility of customs authority:

a) The customs authority shall receive, check dossier and process as follows:

a.1) If the dossier is not complete, within 03 working days after the receipt of dossier, the customs authority shall reply in writing (stating the reasons);

...

...

...

a.2.1) If the goods are not subject to tax exemption as prescribed, the customs authority shall not register the List of tax-exempt imports and reply in writing to the enterprise.

If the project is under the fields and areas of investment incentives but the goods in the List of tax-exempt imports are not consistent with the objectives, scale of project, the customs authority shall re-adjust the List of tax-exempt imports.

a.2.2) If subject to tax-exemption, all of the contents in dossier are consistent, the customs authority shall record it in the monitoring book and affix certification seal on 02 copies of List of tax-exempt imports and 01 copy of reconciliation monitoring slip (handing over 01 copy of List of tax-exempt imports and 01 copy of reconciliation monitoring slip for showing to the customs authority for reconciliation upon performance of customs procedures for goods actually imported and the customs authority at the issuing place shall retain 01 copy of List of tax-exempt imports) as prescribed.

a.2.3) If at the time of registration of List of tax-exempt imports, there is not enough grounds for determining the goods have satisfied the conditions specified at Point a and c, Clause 7 of Article 100, the customs authority where the List is registered shall note on the List and the reconciliation monitoring slip for checking and comparison upon import or post customs clearance check.

b) Reporting regulation:

Every 3 months no later than the 10th day of the first month of the next quarter, the customs Department where the List of tax-exempt imports is registered shall list cases registering the List of tax-exempt imports at its unit for report to the General Department of Customs under the Form No. 11/BCTHDMMT/2013, Annex II issued together with this Circular.

Article 102. Tax-exempt dossiers and procedures

1. Tax exempt dossier is a customs dossier as instructed in this Circular. In addition [to such dossier], taxpayers must supplement to the customs authority conducting the import procedures the missing papers which have not been presented at the registration of the List of Tax exempt goods with the customs authority registered the List for the cases subject to registration.

In cases of taxpayers having difficulties due to objective reasons and other cases exempted from export tax or import tax under the provisions in clause 20 of Article 12 of Decree No. 87/2010/ND-CP, there must be additional written confirmations of the People's Committees of provinces, cities or of Ministries, Ministerial-level agencies on the objective reasons proposed for exemption of export tax or import tax.

...

...

...

a) For cases not subject to registration of the List of tax-exempt imports

a.1) Taxpayers must calculate themselves and declare the tax exempt amounts for each line of goods (except for import-export goods in the form of outsourcing), the customs declarations as in tax payable cases. The Customs authority shall base on the tax exempt dossiers, the tax amounts proposed for exemption to weigh against current regulations to do procedures for Tax exempt for each customs declaration in accordance with regulations.

Where a customs authority checks and determines that the export-import goods are not entitled to tax exempt as declared, it shall fix the tax and apply penalty (if any) in accordance with regulations.

a.2) Where taxpayers having difficulties due to objective reasons and other cases exempted from export tax and import tax under the provisions of clause 20 of Article 12 of Decree No. 87/2010/ND-CP:

a.2.1) Taxpayers shall determine themselves the amount proposed for tax exempt and send written request (attached with relevant documents) to the General Department of Customs to report to the Ministry of Finance to be submitted to the Prime Minister for tax exempt consideration;

a.2.2) The General Department of Customs shall check the whole files. If the files are incomplete or the reasons for tax exempt need clarifying, then it shall send written request for supplementation. When getting sufficient objective grounds, the General Department of Customs shall draft an official letter to report to the Ministry of Finance to be submitted to the Prime Minister;

a.2.3) Pursuant to the directing opinions of the Prime Minister, the Ministry of Finance shall send written notice to the taxpayer and relevant customs authority for implementation;

a.2.4) The customs authority conducting goods export and import procedures shall apply tax exempt to the goods allowed to tax exempt by the Prime Minister or fully collect the tax duly in accordance with the directing opinions of the Prime Minister.

b) For cases subject to registration of the List of tax-exempt imports

...

...

...

b.2) Customs authorityshall only apply tax exempt to the cases where the customs declarations are registered after registration of the List. Where the customs declarations are registered before the date of List registration, the customs authorities shall document the files to report to the Ministry of Finance to consider the settlement of each particular case, including report on specific reasons and propose the direction for settlement.

3. Tax exempt for goods exported and imported via express services shall comply with the Circular of the Ministry of Finance, which provides the customs procedures for goods exported and imported via express services.

Article 103. Settlement/finalization of import and use of tax-exempt goods

1. Cases subject to finalization/

a) With respect to the cases subject to registration of the List of tax-exempt imports, beside of the obligation to use the tax-exempt goods in accordance with regulations, the taxpayer is also responsible for finalizing the import and use of tax-exempt goods in accordance with the List registered with the customs authority who registering the List in the form no. 12/QTHHNKMT/2013 or form no.13/QTNL-VT-LK-BTP/2013 of Appendix II issued in conjunction with this Circular for the management, monitoring and supervision of the import and use of all tax-exempt goods;

b) Where goods are components or machinery parts which can not be produced in Vietnam being imported by Vietnamese organizations and individuals to serve the projects of agricultural machinery production, post-harvest loss reduction which are entitled to preference policies under Decision no.63/2010/QD-TTg 15/10/2010 of the Prime Minister, they are exempt from import duties in accordance with the provisions in Clause 21 of Article 100 of this Circular.

2. Finalization period and contents:

a) With respect to the cases under point d clause 7, point c clause 12, clause 13, clause 15, clause 18, clause 21 of Article 100 of this Circular.

a.1) Finalization period:

...

...

...

a.1.2) Annually, the organizations and individuals importing duty free goods under clause 21 of Article 100 of this Circular shall prepare the finalization of tax-exempt imported goods with the customs authority conducting goods importing procedures.

a.2) Finalization contents:

a.2.1) Quantity of raw materials, supplies, components, semi-products imported free of tax;

a.2.2) Intended quantity of raw materials, supplies, components, semi-products imported free of tax in reality;

a.2.3) Quantity of raw materials, supplies, components, semi-products imported free of tax and used for production;

a.2.4) Quantity of manufactured products;

a.2.5) Quantity of raw materials, supplies, components, semi-products imported free of tax and used for other purposes;

a.2.6) Quantity of raw materials, supplies, components, semi-products imported free of tax in stock to be transferred to the next year.

a.3) Upon the expiry of the contracts for provision of goods or services in the cases referred to in clause 11 of Article 100 of this Circular, organizations and individuals who use the goods shall settle with the customs authorities registering the List and notify the organizations and individuals conducting the prospect, exploration and exploitation of oil and gas about the quantity and value of goods exempted from import taxes. The goods exempted from import taxes but not use for the prospect, exploration and exploitation of oil and gas shall be subject to full payment of exempted amount of import duty in accordance with regulations.

...

...

...

b.1) Finalization period: No later than 45 days after the end of import of goods on the list of tax exempt goods registered with the customs authorities.

Where the project has operated for production and business but has not imported all the goods on the List of tax-exempt goods registered with the customs authorities, then no later than 45 days from the date of project commissioning for production and business, the taxpayer shall settle with the customs authority registering the List of import and make use of the tax-exempt imported goods in accordance with provisions of this Article.

b.2) Contents of finalization:

b.2.1) Quantity of goods in accordance with the registered tax-exempt list; 

b.2.2) Actual quantity of goods imported, and used to form the enterprise’s fixed assets;

b.2.3) Quantity of goods imported but changed its purpose of use and the situation of tax payment for such goods;

b.2.4) The accounting of fixed assets shall comply with the provisions in Circular 45/2013/TT-BTC (for goods imported to generate fixed assets).

3. Responsibilities of taxpayers:

a) Submitting the finalization on import and use of duty free goods duly in accordance with the instruction in clause 1 and clause 2 of this Article and take responsibility before the law for the contents of the finalization submitted to the customs authorities.

...

...

...

b.1) Goods are exempted from tax according to declaration but use for wrong purposes;

b.2) Goods not under tax exempt subjects but declared as under tax exempt subjects and were through customs clearance according to the declaration of taxpayer;

b.3) The whole imported materials and supplies exceed the remaining production demand based on the imported goods which are tax free within a period of 05 years as stipulated in Clause 15 of Article 100 of this Circular.

c) Failure to timely and fully submit the finalization dossier shall be applied with administrative penalties according to the law. If the taxpayer still has not fully submitted the finalization dossier after 30 days from the deadline for finalization submission, the customs authorities will [record and] update the information on law compliance of the taxpayer into the risk management system, and conduct post-customs clearance check at the enterprise’s head offices in suspected cases.

4. Responsibilities of Customs authoritywhere the List of tax-exempt imports is registered: Send written notices to taxpayers about finalization of import and use of tax-exempt goods and implement:

a) Fully collecting tax amounts, apply penalties (if any) to cases mentioned in point b, c clause 3 of this Article;

b) Conducting post customs clearance check at enterprise’s head offices in necessary cases;

c) Assessing tax amounts, fully collect tax amounts, late payment amounts (if any) for cases of detection after inspection that the enterprises did not make self-declaration in accordance with regulations for cases such as: change the purpose of use of tax-exempt goods, declare goods not under tax exempt subjects as tax exempt subjects and were through customs clearance.

5. With respect to the Projects having registered the List of tax-exempt imports from 01/01/2006 until before the effective date of this Circular without conducting the finalization with the customs authorities, then within a time limit of 45 days from the effective date of this Circular, the project owners must submit the finalizations on import and use of duty free goods in accordance with the provisions of this Article.

...

...

...

Article 104. Cases under tax exempt consideration

Imported and exported goods shall be considered as exempted from import-export duty in the cases below:

1. Imported goods are goods for special-purposes used for direct service to the security, national defense in accordance with specific plans approved by the Ministry in charge and registered and unanimously agreed with the Ministry of Finance in early period of the year (no later than the end of 31 March each year; the Ministry in charge shall register the plan for imported goods and classify into two separate lists: List [of goods] under central state budget and a list [of goods] under local budget funds).

In particular, the goods for special-purposes used in direct service to the security, national defense under the local budget shall only be applied with tax exemption if they are types of goods that can not be produced domestically. The ground to identify that goods can not be produced domestically as a basis for tax exemption is the List of domestically produced goods in accordance with the regulations of the Ministry of Planning and Investment.

2. Imported Goods as goods for special-purposes used in direct service to scientific researches (unless the cases specified in clause 13 Article 12 of Decree No. 87/2010/ND-CP) in accordance with the specific list approved by the Ministry in charge of specialties/ Specialized management Ministry. 

3. Imported Goods as goods for special-use purposes in direct service to education and training in accordance with the specific list approved by the Ministry in charge of specialties.

4. Goods permitted to be exported, imported as gifts, donation or samples, including the specific cases and rates of tax exempt consideration as follows:

a) With respect to exported goods:

a.1) Goods permitted to be exported from organizations or individuals in Vietnam to give or donate to overseas organizations or individuals:

...

...

...

a.3) Goods from organizations and individuals in Vietnam permitted to be exported to foreign countries to be used in trade fairs, exhibitions, advertising; and then used as gifts or donation to overseas organizations and individuals;

a.4) Organizations or individuals appointed by the State to work or study abroad or Vietnamese traveling abroad, in addition to the standard baggage for individual exit, if carrying goods for gifts or donation to overseas organizations or individuals, are also entitled to the standard rates of consideration of export tax exempt for goods, gifts or donation;

a.5) Sample goods of organizations or individuals in Vietnam sent to overseas organizations or individuals.

Goods as gifts, donation or samples with a value not more than 30 (thirty) million dongs for organizations considered as exempted from export tax.

The case of goods as gifts, donation or samples with a value not exceeding 01 (one) million dongs for individuals or the value of goods exceeds 01 (one) million dongs but the total tax payable amount is under 50 (fifty) thousand dongs shall be free from export tax (free from doing procedures for consideration of exemption of export tax).

b) With respect to imported goods:

b.1) Goods given or donated by overseas organizations or individuals to Vietnamese organizations with value not exceeding thirty (30) million dongs shall be considered for tax exempt.

Vietnamese organizations who are state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed units.

b.2) Goods given or donated by overseas organizations or individuals to Vietnamese organizations with a value not exceeding 01 (one) million dongs or the value of goods exceeds 01 (one) million dongs but the total tax payable amount is under 50 (fifty) thousand dongs shall be free from export tax (free from doing procedures for consideration of exemption of export tax).

...

...

...

b.3) For the goods of overseas organizations and individuals temporarily imported into Vietnam to be used in fairs, exhibitions or be imported into Vietnam as samples or advertisement, but then not be re-exported and instead used as gifts, donation or souvenirs to Vietnamese organizations and individuals: considered for tax exemption for the goods used as gifts or souvenirs to visitors of trade fairs and exhibitions with a value less than 50 (fifty ) thousand dongs/ item and the total value of import shipment used for gifts or donation does not exceed ten (10) millions.

b.4)  Goods of overseas organizations and individuals permitted to be imported into Vietnam for the purpose of making awards in competitions in sport, culture, arts ...: considered for tax exemption for the goods with a value not exceeding 02 (two) million dongs/ award (for individuals) and 30 (thirty) million dongs/ prize (for organizations) and the total value of import shipment used as prizes does not exceed the total value of the prizes in kind.

b.5) For individuals entering Vietnam, in addition to the standard personal baggage he/she shall be exempted from tax for the goods carried along to offer as gifts, donation or souvenirs which value not exceeding 01 (one) million dongs or the value of goods exceeds 01 (one) million dongs but the total tax payable amount is under 50 (fifty) thousand dongs (free from doing procedures for consideration of export tax exemption).

b.6) Goods of other cases referred to in clauses 1, 3, 4 and 17 of Article 100 of this Circular which must be re-exported, but instead used by overseas organizations and individuals to offer as gifts or donation (the goods imported under conditions must be permitted by competent state authority) to Vietnamese organizations and individuals, with a value not exceeding thirty (30) million dongs in case of organization, not exceeding 01 (one) million dongs in case of individual, shall be considered for tax exempt. Where the value of goods donated to individuals does not exceed 01 (one) million dongs or the value of goods exceeds 01 (one) million dongs but the total tax payable amount is under 50 (fifty) thousand dongs, then such goods are free from doing procedures for consideration of export tax exemption.

b.7) Samples of overseas organizations and individuals sent to Vietnamese organizations and individuals are applied with tax exempt consideration rates which is not more than thirty (30) million dongs for organizations, and tax exempt rate not exceeding 01 (one) million dongs for individuals or the value of goods exceeds 01 (one) million dongs but the total tax payable amount is under 50 (fifty) thousand dongs.

c) Goods as gifts or donation with a value exceeding tax exempt consideration rates or tax exempt rates as mentioned above shall subject to tax payment for the excess. Only the following cases shall be considered for tax exemption for the entire shipment value:

c.1) The units receiving gifts or donation being administrative or non-productive bodies or social organizations or agencies operating by allocated budgets who are permitted by their governing bodies to accept the gifts or donation shall be considered for tax exempt in each specific case. In this case the unit must write up the allocated budget property including taxes, value of gift or donation shipment and must manage and use it duly in accordance with current regulations on management of agency assets allocated from budget;