Circular No. 39/2018/TT-BTC dated April 20, 2018 amendments to Circular 38/2015/TT-BTC

Circular No. 39/2018/TT-BTC dated April 20, 2018 amendments to Circular 38/2015/TT-BTC

CIRCULARS

AMENDING AND SUPPLEMENTING A SOME ARTICLES IN CURRENCY 38/2015/TT-BTC MARCH 25, 2015 OF THE MINISTER OF FINANCE PROVISING ON CUSTOMS PROCEDURES; CUSTOMS INSPECTION AND SUPERVISION; EXPORT TAX, IMPORT TAX AND TAX MANAGEMENT FOR EXPORT AND IMPORT GOODS

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the April 6, 2016 Law on Import Tax and Export Tax;

Pursuant to the November 29, 2006 Law on Tax Administration; Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012;

Pursuant to the November 14, 2008 Law on Special Consumption Tax; Law amending and supplementing a number of articles of the Law on Special Consumption Tax dated November 26, 2014;

Pursuant to the Law on Value Added Tax dated June 3, 2008; The Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 19, 2013;

Pursuant to the November 26, 2014 Law amending and supplementing a number of articles of the Tax Law;

Pursuant to the Law amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 6, 2016;

Pursuant to the November 15, 2010 Law on Environmental Protection Tax;

Pursuant to the June 14, 2005 Commercial Law;

Pursuant to the June 12, 2017 Law on Foreign Trade Management;

Pursuant to the November 26, 2014 Investment Law;

Pursuant to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 detailing and implementing the Customs Law on customs procedures, inspection, supervision and control; Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing a number of articles of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 detailing and the implementation of the Customs Law on customs procedures, inspection, supervision and control;

Pursuant to Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law regarding international goods purchase and sale activities and activities of buying, selling and selling agency activities. public and goods transit with foreign countries;

Pursuant to the Government's Decree No. 118/2015/ND-CP dated November 12, 2015 detailing and guiding the implementation of a number of articles of the Investment Law;

Pursuant to the Government's Decree No. 09/2018/ND-CP dated January 15, 2018 detailing the Commercial Law and the Law on Foreign Trade Management on goods trading and activities directly related to buying and selling goods of foreign investors and foreign-invested economic organizations in Vietnam;

Pursuant to the Government's Decree No. 29/2008/ND-CP dated March 14, 2008 regulating industrial parks, export processing zones and economic zones; Decree No. 164/2013/ND-CP dated November 13, 2013 of the Government amending and supplementing a number of articles of Decree No. 29/2008/ND-CP; Decree No. 114/2015/ND-CP dated November 9, 2015 amending and supplementing Article 21 of Decree No. 29/2008/ND-CP ;

Pursuant to the Government's Decree No. 134/2016/ND-CP dated September 1, 2016 detailing a number of articles and measures to implement the Law on Import and Export Tax;

Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration ;

Pursuant to the Government's Decree No. 209/2013/ND-CP dated December 18, 2013 detailing and guiding the implementation of a number of articles of the Law on Value Added Tax;

Pursuant to Decree No. 108/2015/ND-CP dated October 28, 2015 of the Government detailing and guiding the implementation of a number of articles of the Law on Special Consumption Tax and the Law amending and supplementing a number of articles of the Law on Special Consumption Tax. of the Law on Special Consumption Tax;

Pursuant to the Government's Decree No. 12/2015/ND-CP dated February 12, 2015 detailing the implementation of the Law amending and supplementing a number of articles of the Law on Taxation and amending and supplementing a number of articles of the Law on Taxation. of tax decrees;

Pursuant to Decree No. 100/2016/ND-CP dated July 1, 2016 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Value-Added Tax and the Law on Special Consumption Tax. and the Law on Tax Administration; Decree No. 146/2017/ND-CP dated December 15, 2017 of the Government amending and supplementing a number of articles of Decree No. 100/2016/ND-CP dated July 1, 2016;

Pursuant to the Government's Decree No. 67/2011/ND-CP dated August 8, 2011 detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax; Decree No. 69/2012/ND-CP dated September 14, 2012 of the Government amending and supplementing Clause 3, Article 2 of Decree No. 67/2011/ND-CP dated August 8, 2011 of the Government;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the General Department of Customs,

The Minister of Finance promulgates a Circular amending and supplementing a number of articles in Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for imported and exported goods.

Article 1. Amending and supplementing a number of articles in Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance providing for customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods:

first. Clause 2 Article 2 amended and supplemented as follows:

“ 2. The inheritance of tax payment rights and obligations of enterprises formed after reorganization shall comply with the provisions of Article 55 of the Law on Tax Administration .”

2. Article 3 amended and supplemented as follows:

“ Article 3. Regulations on submission, certification and use of documents in customs and tax records

1. Customs declarants and taxpayers are not required to submit declarations of exported and imported goods (hereinafter referred to as customs declarations for short) when requesting customs offices to carry out tax exemption procedures, tax reduction, tax refund, non-collection, tax settlement, late payment interest, overpaid fine, tax payment extension, gradual payment of tax arrears, confirmation of tax payment obligation fulfillment, tax arrears, money late payment, fines, except for the case of customs declaration on the paper customs declaration .

2. Documents included in the customs dossier; additional declaration dossiers; dossiers of pre-determination of code, origin and customs value; announcement of the List of duty-free goods; reports on the use of duty-free goods; tax exemption, tax reduction, tax refund or non-collection dossiers; application file for handling overpaid tax, late payment interest and fine; application file for tax payment extension; file for installment payment of tax arrears; dossiers certifying fulfillment of tax payment obligations; Dossier of request for tax arrears, late payment interest and fines must be remitted to the customs authority through the e-customs data processing system. If the original documents are required in paper form as prescribed in this Circular, the originals must be submitted in person or sent by post to the customs authority.

When examining the dossier, the customs authority shall base on the information on the customs declaration and the documents in the customs dossier submitted by the customs declarant to check, compare and store.

3. In case the customs declaration on the paper customs declaration or the documents included in the customs dossier as prescribed is a photocopy, the customs declarant or the taxpayer may submit the original or a photocopy of the documents in the dossier. customs. In case copies or documents are issued by foreigners in the form of electronic, electronic mail, fax, telex or vouchers and documents issued by the customs declarant or the taxpayer, the customs declarant , taxpayers must certify, sign, seal and take responsibility before law for the accuracy, truthfulness and legality of such vouchers. In case the photocopies have many pages, the customs declarant and the taxpayer shall certify, sign, stamp on the first page and affix the seal on the entire document.

4. If the documents in the dossier mentioned in Clauses 1, 2, and 3 of this Article are not in Vietnamese or English, the customs declarant and taxpayer must translate them into Vietnamese or English and take responsibility. about the translation. For the case mentioned in Clause 3 of this Article, the customs declarant must sign and stamp on the translation.”

3. The 7th rule amended and supplemented as follows:

“ Article 7. Dossier of pre-determination of code, origin and customs value

1. Dossier , pre-determined goods sample code

a) An application for code pre-determining, made according to form No. 01/XĐTMS/TXNK in Appendix VI issued with this Circular;

b) Technical documents provided by the organization or individual requesting the pre-determining of codes of goods (composition analysis, catalog, pictures of goods): 01 photocopy;

c) Sample of goods to be exported or imported (if any).

The customs authority that receives and processes samples of goods expected to be exported or imported shall comply with the provisions of Article 10 of Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance guiding guidance on goods classification, analysis to classify goods, analysis for quality control, food safety inspection for exported and imported goods.

2. Dossier of pre-determination of origin

Dossier for prior determination of origin shall comply with the provisions of the Circular on determination of origin of exported and imported goods promulgated by the Minister of Finance.

3. Dossier for pre-determination of customs valuation methods

a) An application for pre-determination of customs value, made according to form No. 02/XDTTG/TXNK in Appendix VI issued with this Circular;

b) The goods sale and purchase contract directly performed by the organization or individual (if any): 01 photocopy;

c) Technical documents, images or catalogs of goods: 01 photocopy;

d) Documents related to the proposed transaction for which the customs valuation method is proposed to be pre-determined (if any): 01 photocopy;

dd) Relevant documents in case of conversion from invoice value to actual selling price at the checkpoint of export for exported goods: 01 photocopy.

In case there are no actual transactions, organizations or individuals do not have the documents mentioned at Points b, d and dd of this Clause, they shall request the customs authority to provide guidance on the principles and conditions for applying the verification method. customs valuation.

4. Pre-determined price profile

a) An application for pre-determination of customs value, made according to form No. 02/XDTTG/TXNK in Appendix VI issued with this Circular;

b) Goods sale and purchase contract or documents of equivalent value to the contract directly performed by the organization or individual: 01 photocopy;

c) Documents of payment via bank: 01 photocopy;

d) Bills of lading or other transport documents of equivalent value as prescribed by law (except for goods imported through land border gates, goods traded between the free trade zone and the inland): 01 photocopy;

dd) Technical documents, images or catalogs of goods: 01 photocopy;

e) Documents and documents related to the proposed transaction for which the price level is proposed to be pre-determined (if any): 01 photocopy.

In case the customs declarant does not have the documents specified at Points b, c and d of this Clause, the customs authority is requested to guide the principles and conditions for applying the customs valuation method.

5. The General Department of Customs shall issue a written refusal to pre-determine customs code, origin and value to organizations and individuals in the following cases:

a) Failing to satisfy the conditions and dossiers for pre-determination of code, origin and customs value;

b) Goods mentioned in the application for pre-determination of code, origin and customs value pending processing results of state management agencies, including:

b.1 ;

b.2) Goods mentioned in the application for pre-determining code have been received by the General Department of Customs and are awaiting handling results.

c) Goods mentioned in the application for pre-determining code already have a written instruction on the code issued by the state management agency.”

1. Article 10 amended and supplemented as follows:

“Article 10. Application of customs inspection measures during the course of customs procedures for exported and imported goods

1. The direct inspection of dossiers and physical inspection of goods shall be carried out on the basis of applying risk management as notified by the e-customs data processing system (hereinafter referred to as the classification of customs declarations). ). The head of the customs office where the customs dossier is processed shall organize the implementation of the inspection decision according to the notification of declaration channelization of the customs electronic data processing system, regulations on inspection of customs dossiers , physical inspection of goods in the Law on Customs, Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing the Customs Law on customs procedures, inspection , customs supervision and control and the provisions of Section 3, Chapter II of this Circular.
2. The specialized inspection of goods subject to specialized management and inspection shall comply with the provisions of law on specialized management and inspection; carry out physical inspection of the entire shipment in case there are signs of violation of the law on customs.”
3. Article 16 amended and supplemented as follows:

"Article 16. Customs documents when doing customs procedures

1. Customs documents for exported goods

a) The customs declaration according to the information criteria specified in form No. 02, Appendix II attached to this Circular.
In case of implementation on paper customs declarations as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated On April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP , the declarant declares and submits 02 originals of the customs declaration according to the form HQ/2015/XK Appendix. Appendix IV promulgated together with this Circular;

b) Commercial invoice or voucher of equivalent value in case the buyer has to pay the seller: 01 photocopy;

c) The list of forest products for export of raw wood according to the regulations of the Ministry of Agriculture and Rural Development: 01 original;

d) Export license or written permission to export from a competent agency according to the law on foreign trade management for exported goods subject to the management under the license:

d.1) If exporting once: 01 original;

d.2) If exporting many times: 01 original when exporting for the first time.

dd ) Notice of exemption from examination or notice of specialized examination results or other documents as prescribed by law on specialized inspection and management (hereinafter referred to as Certificate of specialized examination for short) : 01 original.

If the specialized law requires the submission of a photocopy or does not specify the original or a photocopy, the customs declarant may submit a photocopy.

In case the Certificate of specialized inspection is used many times within the validity period of the Certificate of specialized inspection, the customs declarant shall only submit it once to the Sub-department of Customs where the procedures for exporting the consignment are carried out. firstly;

e) Documents proving the organization, individuals eligible to export goods according to the provisions of the law on investment: submit 01 photocopy when carrying out export procedures. export the first consignment;
g) Entrustment contract: 01 copy for the case of entrusting the export of goods that are subject to an export license, a certificate of specialized inspection or a document proving that the organization or individual is eligible. export goods according to the provisions of the law on investment that the trustee uses the license or certification of the trustee;
The documents specified at Points d, dd, and e of this Clause, if they are sent by specialized inspection agencies or specialized state management agencies in electronic form through the National Single Window Portal as prescribed, According to the national single window law, customs declarants do not have to pay when doing customs procedures.

2. Customs documents for imported goods

a) The customs declaration according to the information criteria specified in form No. 01, Appendix II issued with this Circular.
In case of implementation on paper customs declarations as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP , the customs declarant declares and submits 02 originals of the customs declaration according to the form HQ/2015/NK Appendix IV issued with this Circular;

b) Commercial invoice or voucher of equivalent value in case the buyer has to pay the seller : 01 photocopy.
In case the goods owner buys goods from a seller in Vietnam but is appointed by the seller to receive the goods from abroad, the customs authority will accept the invoice issued by the seller in Vietnam to the goods owner.

The customs declarant is not required to submit a commercial invoice in the following cases:

b.1) Goods imported to perform processing contracts for foreign traders;

b.2) Imported goods have no invoice and the buyer does not have to pay the seller, the customs declarant declares the customs value according to the provisions of Circular No. 39/2015/TT-BTC dated March 25 2015 of the Minister of Finance stipulating the customs value of imported and exported goods .

c) Bill of lading or other transport documents of equivalent value in case goods are transported by sea, air, railway or multimodal transport as prescribed by law. (except for goods imported through land border gates, goods traded between the free trade zone and the inland, and imported goods carried by the entry person in luggage): 01 photocopy.
For goods imported for oil and gas exploration and exploitation activities transported on service ships (not commercial ships), the cargo manifest shall be submitted instead of the bill of lading;

d) The list of forest products for imported raw wood as prescribed by the Ministry of Agriculture and Rural Development: 01 original;
dd ) Import license or written permission to import from a competent authority in accordance with the law on foreign trade and commerce for goods requiring an import permit; Import license under quota or written notice of assignment of right to use import tariff quota :

dd.1) If imported once: 01 original;

dd.2) If importing many times: 01 original when importing for the first time.

e) Certificate of specialized examination: 01 original.
If the specialized law requires the submission of a photocopy or does not specify the original or a photocopy, the customs declarant may submit a photocopy.

In case the Certificate of specialized inspection is used many times within the validity period of the Certificate of specialized inspection, the declarant shall only submit it once to the Sub-department of Customs where the procedures for importing the first batch of goods are carried out. first;

g ) Documents proving that the organization or individual is eligible to import goods according to the provisions of the law on investment: to submit 01 photocopy when carrying out the procedures for importing the first batch of goods ;

h ) Value declaration: The customs declarant declares the value declaration according to the form, sends it to the System in the form of electronic data, or submits 02 originals to the customs authority, for the case declared on the paper customs declaration. . The cases where the value declaration and the value declaration form are required comply with the provisions of Circular No. 39/2015/TT-BTC;

i) Documents certifying the origin of goods according to the provisions of the Circular of the Minister of Finance on determining the origin of exported and imported goods;
k ) The list of machinery and equipment in case of classification of combined machines or machine combinations in Chapters 84, 85 and 90 of the List of Vietnam's exports and imports or machinery classification, equipment in unassembled or disassembled form : 01 photocopy and present the original list of machinery and equipment for comparison attached Deductive tracking sheet according to the provisions of Circular No. 14/2015/TT-BTC in case of multiple import;

l) Entrustment contract: 01 copy for the case of entrusting the import of goods subject to an import permit, a certificate of specialized inspection or a document proving that the organization or individual is fully qualified. import cases according to the provisions of the law on investment, the law on management, specialized inspection, the law on foreign trade management that the consignee uses the license or certification of the consignor. Commission;

m) Contract of sale to schools or research institutes or contract of goods supply or contract of provision of services for specialized equipment and tools for teaching, research and scientific experiments for schools; In case imported goods are subject to the 5% value-added tax rate as prescribed by the Law on Value-Added Tax: 01 photocopy.

The documents specified at Points dd, e, g, and i of this Clause, if they are sent electronically by the specialized inspection agency or state management agency, through the National Single Window Portal. or the competent authority in the exporting country sends it electronically through the ASEAN Single Window or the Exchange Portal with other countries under the provisions of an international treaty to which Vietnam is a contracting party . Customs is not required to pay when clearing customs.

3. Customs dossiers for imported and exported goods that are not subject to tax

In addition to the customs dossier specified in Clause 1 or Clause 2 of this Article, the customs declarant must submit:

a) For imported goods being humanitarian aid or foreign non-refundable aid to Vietnam:
a.1) Goods supply contract (in case the organization or individual wins the import bid): 01 photocopy;

a.2) Import entrustment contract (for entrusted import): 01 photocopy;

a.3) The Ministry of Finance's written certification of aid (for foreign aid belonging to central budget revenues; emergency reliefs without a specific address, subject to approval by the Chairman of the Board of Directors). The Central Committee of the Vietnam Fatherland Front stipulated in Article 15 of the Decree No. 93/2009/ND-CP dated October 22, 2009 promulgating the regulations on the management and use of foreign non-governmental aid; aid goods imported to a number of localities, but a central state organization acts as the focal point for receiving and distributing goods): 01 original;

a.4) A written certification of aid issued by the Department of Finance (for foreign aid from local budget revenues): 01 original.

b) For goods imported to implement Vietnam's non-refundable ODA projects for foreign countries:
b.1) Decision of the governing body on the assignment of project management and implementation tasks or the decision on approval of an ODA project by the project managing agency, clearly stating that the form of provision is ODA non-refundable : 01 copy p ;

b.2) A detailed list of aid goods for foreign countries made by the project implementing unit : 01 photocopy ;

b.3) Goods supply contract, in case the organization or individual wins the import bid, or the goods import entrustment contract , in the case of entrustment import : 01 photocopy .

c) For goods exported to implement Vietnam's non-refundable ODA projects for foreign countries:
c.1) Decision of the governing body on the assignment of project management and implementation tasks or the decision on approval of an ODA project by the project managing agency , clearly stating that the form of provision is ODA Non-refundable : 01 copy ;

c.2) A detailed list of aid goods for foreign countries made by the project implementing unit : 01 photocopy ;

c.3) Contract of goods supply for the project (in case the project implementing unit does not directly export): 01 photocopy.

d ) For goods not subject to value-added tax, are machinery, equipment and supplies of the type that cannot be produced at home and are imported for direct use in scientific research and development activities. technology development; machinery, equipment, spare parts, special-use means of transport , and supplies which cannot be produced domestically and which can be imported to conduct prospecting, exploration and development of oil and gas fields; Aircraft, drilling rigs and ships of the type that cannot be manufactured at home, which may be imported to create fixed assets of enterprises or leased from abroad for use in production, business or lease:

d .1) Contract of sale of goods according to bidding results or contract of goods supply or contract of service provision, clearly stating that tax is excluded added value : 01 copy;

1. 2) Import entrustment contract , in case of entrustment import , clearly stating that value added tax is not included: 01 photocopy;

d .3) A document issued by a competent state agency in accordance with the Law on Science and Technology assigning tasks to organizations to implement scientific research and technological development programs, projects and projects. or a science and technology contract between the ordering party and the order-receiving party, performing a science and technology contract for machinery, equipment and supplies of the type that cannot be produced domestically and imported for direct use. for scientific research and technological development activities: 01 original;

d .4) Contract signed with a foreign party for the case of leasing aircraft, drilling rigs and ships of the type that cannot be produced at home and used for production, business or leasing: 01 photocopy .

dd ) For imported goods being weapons and specialized equipment in direct service of national defense and security and are not subject to value-added tax: 01 original Certificate of goods imported for direct defense of the Ministry of National Defense or directly serving the security of the Ministry of Public Security ;

e) For goods imported by financial leasing enterprises to be sub-lease to export processing enterprises or enterprises in non-tariff zones in the form of financial leasing, which are not subject to import tax, and imported goods are not subject to import tax. Imported from abroad and brought directly into export processing enterprises and enterprises in the non-tariff zone: 01 photocopy of the financial leasing contract, clearly stating that the finance lessee is an export processing enterprise or an enterprise in the tax-free zone. customs authorities (meet the conditions specified in Clause 1, Article 4 of the Law on Import and Export Tax dated April 6, 2016);
g) Goods of contractors imported from abroad and brought directly into the non-tariff zone for the construction of factories, offices, and equipment installation according to the bidding results : 01 copy of the sales contract into the non-tariff zone according to the results of bidding or appointment of contractors in which, the winning price is excluding import tax .

1. Customs dossiers for import and export duty-free goods

In addition to the documents mentioned in Clause 1 or Clause 2 of this Article and the Government 's Decree No. 134/2016/ND-CP dated September 1 , 2016 detailing a number of articles and measures to implement the Law Export tax, import tax , customs declarants pay :

a) List of tax-exempt goods, form 06 , enclosed with Decree No. 134/2016/ND-CP.
In case the customs electronic data processing system fully satisfies the receipt of the electronic list of tax-exempt goods, the customs declarant must notify the list of tax-exempt goods on the system.

In case of notifying the list of tax-exempt goods in paper form, the customs declarant shall present the original and submit 01 photocopy of the list of tax-exempt goods, made according to form No. 06 issued together with Decree No. 134/2016/ND-CP. enclosed with the deduction monitoring sheet that has been received by the customs authority ;

b) Contracts for leasing and sub-leasing specialized machinery, equipment and means of transport in service of oil and gas activities; job service contract for organizations and individuals conducting petroleum activities: 01 photocopy;

c) Contracts for manufacturing machinery and equipment or manufacturing components, details, separate parts and spare parts of machinery and equipment necessary for oil and gas activities to provide organizations and individuals for conducting oil and gas activities. oil and gas activities in which the goods supply price excluding import tax is clearly stated: 01 photocopy;

d) Contracts for the manufacture of machinery and equipment or for the manufacture of components, details, separate parts and spare parts of machinery and equipment to create fixed assets of the subjects entitled to investment incentives or to create Fixed assets of the shipyard: 01 photocopy.

1. Customs documents in case of tax reduction

In addition to the documents mentioned in Clause 1 or Clause 2 of this Article, the customs declarant must submit a dossier for reduction of import and export tax as prescribed in Article 32 of Decree No. 134/2016/ND-CP .

6. Customs dossiers in case of no tax collection

In addition to the documents mentioned in Clause 1 or Clause 2 of this Article and the provisions of Decree No. 134/2016/ND-CP, the customs declarant must submit:

a) For imported goods that must be re-exported to foreign countries, re-exported to a third country, or re-exported into a non-tariff zone:
Official letter requesting not to collect export tax according to the information criteria specified in form No. 02, Appendix IIa attached to this Circular.

In case of paper application, taxpayers shall submit a written request for non-collection of export tax, made according to form No. 05/CVĐNKTT/TXNK in Appendix VI issued with this Circular, clearly stating the number of customs declarations for re-export. , import customs declaration number, contract number, payment voucher number (if any), the taxpayer's commitment that the goods have not been used, processed or processed in Vietnam: 01 original ;

b) For goods that are exported but must be re-imported back into Vietnam:
Dispatch requesting no tax collection according to the information specified in form No. 02, Appendix IIa attached to this Circular.

In case of paper application, the taxpayer shall submit a written request for tax exemption, made according to the form No. 05/CVĐNKTT/TXNK, Appendix VI issued with this Circular, clearly stating the number of the re -import customs declaration and the number of the customs declaration. export customs declaration, contract number, payment voucher number (if any), the taxpayer's commitment that the goods have not been used, processed or processed abroad: 01 original;

c) For imported or exported goods that are refunded but the taxpayer has not yet paid tax:
Dispatch requesting no tax collection according to the information specified in form No. 02, Appendix IIa attached to this Circular.

In case of paper application, the taxpayer shall submit a written request for tax cancellation, made according to form No. 05/CVĐNKTT/TXNK, Appendix VI issued with this Circular, clearly stating the detailed amount of each type of tax. number of guarantee documents of credit institutions, number of export or import customs declaration, number of export or import contract, number of payment documents (if any): 01 original.”

6. To add Article 16a as follows:

"Article 16 a . Keeping customs dossiers for exported and imported goods

1. Customs dossiers that the customs declarant must keep include:

a) The customs declaration;

b) Export or import license or written permission for export or import issued by a competent agency under the law on foreign trade management for imported and exported goods under the management under the license;

c) Certificate of registration of specialized inspection in case goods subject to specialized inspection are permitted by the customs authority to bring goods into storage and a sampling record certified by the specialized inspection agency for goods; for goods subject to sampling in accordance with regulations of law on specialized management and inspection;

d) Certificate of specialized inspection;

dd) Contracts for sale and purchase of exported and imported goods (including processing contracts, outsourcing contracts, lease-borrowing contracts, financial leasing contracts, repair, warranty and accessories contracts). contract records, documents related to contract amendments and supplements) or documents of equivalent value in accordance with the law on commerce and foreign trade management .

Entrustment contract in case of export entrustment or import entrustment;

e) Documents certifying that the organization or individual is eligible to export or import goods according to the provisions of the law on investment;

g) Commercial invoice or equivalent document in case the buyer has to pay the seller;

h) Bill of lading or other transport documents of equivalent value;

i) Proof of origin of goods in cases where proof of origin is required as prescribed in the Circular of the Minister of Finance on determining the origin of exported and imported goods. password;

k) A detailed list of goods, for imported or exported goods, must have a detailed list of goods when carrying out customs procedures;

l) Technical documents , catalogs , composition analysis , inspection certificates related to exported and imported goods (if any);

m ) The list of machinery and equipment and the monitoring sheet for deduction when declaring the code for the case of classification of combined machines or machine combinations in Chapters 84, 85 and 90 of the List of exported and imported goods Vietnam and the case of classification of machinery and equipment in unassembled or disassembled form according to the provisions of Article 7, Article 8 of Circular No. 14/2015/TT-BTC ;

n ) Accounting books and documents related to exported and imported goods according to the provisions of law on accounting , including data , vouchers and documents on warehousing and export of goods ;

o) Make a final settlement report on the use of raw materials, imported machinery and equipment, and exported goods, and documents, data and data as the basis for making the final settlement report; norms of use of raw materials and supplies for each product code, design diagram of product samples or production process, sample cupping diagram (if any), actual production norms of exported products and documents , documents and data related to the processing and production of export products;

p) Dossiers and documents related to the customs inspection and determination according to the provisions of Circular No. 39/2015/TT-BTC;

q) Other documents related to tax exemption as prescribed in Articles 5 to 31 of Decree No. 134/2016/ND-CP ; tax reduction dossiers specified in Article 32 of Decree No. 134/2016/ND-CP ; tax refund dossiers specified in Articles 33 to 37 of Decree No. 134/2016/ND-CP , Article 129 of this Circular; customs dossiers for imported and exported goods that are not subject to tax as prescribed in Article 16 of this Circular; dossiers of tax arrears, late payment interest, fines; extension of tax payment, late payment interest and fines; pay tax debt in installments and certify the fulfillment of tax payment obligations for exported and imported goods according to the provisions of Articles 134, 135, 136, 140 of this Circular;

r) Written notice of results of pre-determination of code, origin and customs value (if any);

s) Dossier related to the additional declaration, change of purpose of use, transfer of domestic consumption of exported or imported goods as prescribed in Articles 20 and 21 of this Circular;

t) Dossier related to customs procedures for goods temporarily imported for re-export as prescribed in Article 86 of this Circular and exported and imported goods for which a one-time customs declaration is registered under the provisions of Clause 1 of this Article. Article 93 of this Circular;

u) Other documents related to exported and imported goods according to Decree No. 125/2017/ND-CP dated November 16 , 2017 of the Government amending and supplementing a number of articles of the Decree No. 122/2016/ND-CP dated September 1 , 2016 of the Government on export tariffs, preferential import tariffs, list of goods and absolute tax rates, mixed taxes, and out-of-quota import taxes tariffs and other legal documents as prescribed .

2. The customs declarant is responsible for keeping the originals of the documents in the customs dossier specified in Clause 1 of this Article for the period specified at Point dd, Clause 2, Article 18 of the Customs Law dated June 23, 2014 , presented to the customs office during post-clearance inspection or inspection. The original can be presented in the form of an electronic document or a paper document.
In case the original in the form of a paper document has been submitted to the customs authority, the customs declarant must keep a photocopy. For documents in electronic form, the customs declarant must keep an electronic copy.

In case the customs declarant is a customs clearance agent (including express delivery enterprises that have been recognized as a customs clearance agent), the goods owner is responsible for keeping the documents in the customs clearance dossier. customs records. In case the goods owner is a foreign trader who is not present in Vietnam and exercises the right to do import and export business, the customs procedure agent shall be responsible for keeping the documents in the customs file.”

7. Clause 1 Article 18 amended and supplemented as follows:

a) To amend points a and e, clause 1, as follows:
“a) The customs declarant must fully declare all information on the customs declaration according to the information criteria specified in form No. 01 or form No. 02, Appendix II issued together with this Circular and send documents under the provisions of this Circular. the customs dossier specified in Article 16 of this Circular according to the information criteria specified in the form No. 03, Appendix II issued with this Circular to the customs authority through the customs electronic data processing system. . Documents in customs dossiers can be in the form of electronic data or paper documents converted to electronic documents (scans certified with digital signatures).

In case of declaration on paper customs declarations, the customs declarant shall follow the instructions in Appendix IV issued with this Circular and submit and present the customs dossier as prescribed in Article 16 of this Circular to the competent authority. customs when registering the customs declaration.

In case of importing raw materials and supplies for processing, manufacturing for export, and exporting processed and manufactured products for export, the customs declarant must declare the code of the exported product, the code of the imported raw materials and supplies. import and export in accordance with the actual management and production of the customs declarant in the goods description according to the guidance of Appendix II issued with this Circular on the customs declaration when carrying out import and export procedures. ;

e) For exported or imported goods that are means of transport by sea, river, air or railway, the customs declarant must declare and complete export customs procedures before completing exit procedures. except for selling goods after the means of transport has exited; declare and complete entry customs procedures before carrying out import procedures; in case it is a means of road transport or a vehicle transported through a border gate by other means, only the declaration and customs procedures for export and import are required, and no entry or exit procedures are required;”
b) Add point i , point k, point l, point m, point n, point o and point p Clause 1 is as follows:
“i) A bill of lading must be declared on an import customs declaration. In case a bill of lading is declared for many customs declarations, many bills of lading are declared on one customs declaration, or the imported goods do not have a bill of lading, the customs declarant shall follow the instructions in form No. 01, Appendix II issued with this Circular. accompanying this Circular;

k) When registering the export customs declaration, the customs declarant must fully declare the container number on the customs declaration for exported goods transported by container and the export management number according to the instructions at Point a of this Clause. Form No. 02 Appendix II issued with this Circular.
In case goods are included in multiple export customs declarations of the same owner in the same container or in the same container, the customs declarant must notify the information that the goods are packed in the same container or in the same container according to the following instructions. the information specified in the form No. 15, Appendix II issued with this Circular through the customs electronic data processing system before carrying out the procedures for bringing goods through the customs supervision area;

l) In case goods exported or imported directly serving national defense and security are exempt from customs declaration or physical inspection, the declarant shall submit a written request for exemption from customs declaration or inspection. physical inspection of goods by the Minister of Public Security or the Minister of National Defense to the customs authority where the import and export procedures are carried out in order to organize the supervision of exported and imported goods according to the provisions of this Circular. this policy and exempt from customs declaration and physical inspection of goods;

m) Import and export goods subject to a permit from a specialized management agency must have a license at the time of registration of the customs declaration and must fully declare the license information on the customs declaration. according to the instructions in form No. 01 or form No. 02, Appendix II issued with this Circular;

n) In case goods are sent by mistake, or are sent in excess of the goods sale and purchase contract, the customs declarant shall make an additional declaration as prescribed in Clause 4, Article 20 or refuse to receive the goods as prescribed in Article 95, Article 20 of this Law. 96 This Circular;

o) In case the electronic customs declaration system of the customs declarant fails to carry out the electronic customs procedures, the customs declarant shall notify in writing the Sub-department of Customs where the customs procedures are expected to be carried out according to the provisions of this Decree. Form No. 41/TB-HTSC/GSQL Appendix V issued with this Circular and choose the method of customs declaration through a customs agent or at the customs office. Based on the customs declaration method registered by the customs declarant at form No. 41/TB-HTSC/GSQL in Appendix V issued with this Circular, the Sub-department of Customs where the customs procedures are expected to be carried out shall guide the customs declaration to carry out customs procedures;

p) In case goods are subject to notification of the list of tax-exempt items as prescribed in Clause 1, Article 17 of the Law on Import and Export Tax dated April 6, 2016, the project owner must notify the tax-exempt list according to the following instructions: information specified in the form No. 30, Appendix II issued with this Circular.”

1. Clauses 2, 3, 4 Article 19 amended and supplemented as follows:

"2. Check the conditions for customs declaration registration

The system automatically checks the conditions for customs declaration registration, including:

a) The customs declarant is not subject to the application of coercive measures to stop carrying out customs procedures as prescribed, except for the following cases:
a.1) Exported goods are exempt from tax or not subject to tax or export tax rate of 0%;

a.2) Goods imported in direct service of security and defense, subject to import tax exemption, not subject to value added tax; exported goods in direct service of security and defense;

a.3) Goods for prevention of natural disasters, epidemics, emergency relief, humanitarian aid, and non-refundable aid.

b) The customs declarant does not fall into the cases specified in Clause 1, Article 14 of this Circular;

c) The information on the customs declaration must be complete and consistent with the guidance in this Circular;

d) Information on management and tax policies for imported and exported goods on the customs declaration.

If the above conditions are satisfied, the customs authority shall accept the registration of the customs declaration and respond to the declarant. In case the above conditions are not satisfied, the customs authority will not accept the registration of the customs declaration and give the reason for the declaration to the customs declarant.

In case of customs declaration on the paper customs declaration, the customs officer shall check the conditions for registration of the customs declaration specified in this Clause and the documents in the customs dossier.

3 . Streaming declarations

a) Electronic customs declaration:
a.1) Customs declaration of exported and imported goods:

The Director of the General Department of Customs shall base on the criteria for classification of risk levels prescribed by the Minister of Finance to decide on the classification of declarations and notify them on the customs electronic data processing system according to one of the following methods: form below:

a.1.1) Acceptance of customs declaration information (line 1);

a.1.2) Check the relevant documents in the customs dossier submitted or presented by the customs declarant or relevant documents on the National Single Window Portal (stream 2);

a.1.3) Physical inspection of goods on the basis of inspection of relevant documents in the customs dossier submitted or presented by the customs declarant or relevant documents on the National Single Window Portal ( stream 3).

a.2) Independent shipping declaration:

a.2.1) Acceptance of information on the customs declaration (line 1);

a.2.2) Check the relevant documents in the customs dossier submitted or presented by the customs declarant or relevant documents on the National Single Window (stream 2).

b) Paper customs declaration, transportation manifest:
Based on the criteria for classification of risk levels prescribed by the Minister of Finance, results of analysis and risk assessment and information related to goods at the time of customs declaration registration, The director of the Sub-department of Customs where the customs declaration is registered shall decide on the results of the customs declaration and the transport manifest in one of the forms specified at Point a of this Clause.

4. Time to announce the result of threading

The customs declaration will be notified by the customs authority of the results of the channelization right after the customs electronic data processing system receives, examines and registers information on the customs declaration .

Based on the updated information up to the time the goods are exported or imported to the border gate, in case the information on the channeling establishment changes compared to the time of registration of the customs declaration, the system will automatically process the information. and notify the change of the results of the classification of customs declarations to the customs declarant.”

9. Article 20 amended and supplemented as follows:

“Article 20. Additional declaration of customs dossiers of exported and imported goods

Additional declaration of customs dossiers for imported and exported goods is the declaration of amendments to information on the customs declaration and submission of documents related to the modified declaration of information on the customs declaration.

1. Cases of additional declaration

Except for the information criteria on the customs declaration that cannot be additionally declared as prescribed in Section 3 In Appendix II to this Circular, the customs declarant may additionally declare information on the customs declaration in the following cases:

a) Additional declaration in customs clearance:
a.1) Customs declarants and taxpayers may make additional declarations in their customs dossiers before the time the customs authority notifies the customs declarant of the results of the separation of customs declarations;

a.2) Customs declarants and taxpayers discover errors in the customs declaration after the customs authority announces the results of channeling but before customs clearance, they may additionally declare customs dossiers and be banned. handled according to the provisions of law;

a.3) The customs declarant and taxpayer shall make additional declarations to the customs dossier at the request of the customs authority when the customs authority detects errors or inconsistencies between the actual goods and the dossiers. Customs authorities with information declared during the inspection of dossiers and physical inspection of goods shall be handled in accordance with law.

1. b) Additional declaration after the goods have been cleared:

Except for additional declarations related to import and export permits; specialized inspection of goods quality, health, culture, quarantine of animals, animal and plant products, food safety, customs declarants shall make additional declarations after customs clearance in the following cases : the following case :

b.1) Customs declarants or taxpayers determine that there is an error in the customs declaration, they may additionally declare the customs dossier within 60 days from the date of customs clearance but before the time the customs authority decides to make an additional declaration. post-customs clearance inspection, inspection;

b.2) After 60 days from the date of customs clearance and before the customs authority decides to conduct post-clearance inspection, the inspector, the declarant and the taxpayer discover errors in the customs declaration. shall make additional declarations and be handled in accordance with law.

2. Additional declaration procedures

Except for the cases of additional declaration specified in Clauses 3, 4 and 5 of this Article, the additional declaration procedures shall be as follows:

a) Responsibilities of the customs declarant:
a.1) Declare additional information criteria of the electronic customs declaration according to form No. 01 or No. 02 or Form No. 04 or Form No. 05, Appendix II promulgate together with this Circular and submit documents related to the additional declaration through the system. In case of additional declaration on the paper customs declaration, the customs declarant shall submit 02 originals of the written request for additional declaration, made according to form No. 03/KBS/GSQL in Appendix V issued with this Circular and 01 photocopy of the supporting documents. words related to additional declarations.

Make additional declaration within 05 working days from the date of receipt of the request of the customs authority in the case of additional declaration as prescribed at Point a.3 Clause 1 of this Article;

a.2) If the goods have not been cleared yet, if the port of loading, border gate of exportation or means of transport is changed, the customs declarant shall make additional declarations according to the instructions in this Article. If there is a change in the port of loading, the checkpoint of export, the means of transport and the mode of transport of goods, the customs declaration must be canceled as prescribed in Article 22 of this Circular;

a.3) In case the exported goods have been cleared from customs and the goods have been brought into the customs supervision area at the border gate, if the customs declarant requests to change the checkpoint of export; port of loading, and at the same time change the name of the means of transport, the customs declarant must submit a written permission to change the checkpoint of export from the competent authority or a written notice of change of the port of loading, made according to form No. 32/ Resettlement/GSQL Appendix V issued with this Circular for customs authorities at the new loading port and export border gate for updating on the System. The customs officer supervising at the port of loading and the checkpoint of export shall certify in the document the change of the port of loading or the checkpoint of export and shall supervise the goods transported to the port of loading or the new checkpoint of export for loading. means of transport for export as prescribed in Clause 4, Article 52b of this Circular. Within 05 working days from the date of submitting the written notice to the customs authority, the customs declarant must make additional declarations according to regulations.

In case the owner of the means of transport on exit changes the name of the means of transport but does not change the port of loading or the checkpoint of export, before loading the goods on the exiting means of transport, it must notify in writing according to form No. 33. /TDPTVT/GSQL Appendix V promulgated together with this Circular to the customs authority clearly states that the goods included in the export customs declarations will be changed the name of the corresponding means of transport on exit. In case the owner of the means of transport on exit changes the port of loading or the checkpoint of export, the customs procedures specified in Clause 4, Article 52b of this Circular must be carried out to transport the goods to the new port of loading;

a.4) In case the exported goods have been cleared but the goods have not been brought into the customs supervision area at the border gate, if the port of loading or the checkpoint of export is changed, the customs declarant shall submit a written notice. change the port of loading, the checkpoint of export according to the form No. 34/TCXCK/GSQL in Appendix V issued with this Circular to the Sub-department of Customs where the declaration is registered or the Sub-department of Customs at the border gate where the goods are transported to. declared to perform the transfer of monitoring location on the System. Within 5 working days from the date of submitting the written notice to the customs authority, the customs declarant must make additional declarations according to regulations;

a.5) When bringing goods through the supervision area, if there is an inaccuracy in the container number compared to the content declared on the customs declaration, the customs declarant shall present the imported goods delivery and receipt document to the customs authority. The customs authority shall supervise at the import border gate or submit a list of exported container numbers, made according to form No. 31/BKCT/GSQL in Appendix V issued with this Circular, together with documents issued by the carrier on the change of the container number. for customs officers to supervise at the border gate. The customs officer supervises, checks and updates the correct container number into the System to carry out the next procedures.

The customs declarant shall make additional declarations at the Sub-department of Customs where the declarations are registered as prescribed in this Clause within 05 working days from the date the goods are brought through the customs supervision area;

a.6) The export and import customs declarations with the mode of transport as bulk or bulk cargo (except for the mode of transportation by air) have been qualified to pass through the monitoring area, in case of error If the quantity or weight is different from that declared on the customs declaration, the customs declarant shall present the goods balance sheet of the warehouse, yard or port business or the receipt of goods signed by the seller's representative for certification or Minutes recorded at the scene of assessment of quantity and weight for customs officers to supervise. The customs officer shall supervise the inspection and confirm on the port's weight note or the receipt of goods signed by the seller's representative or the record recorded at the inspection site on the quantity and weight for handling as follows: after:

a.6.1) In the case of goods subject to a permit: the supervising customs officer only confirms that the goods are allowed to pass through the monitoring area on the System with the correct quantity and weight of goods on the permit, including whether the quantity and weight of goods are within the tolerances on the permit if the permit has a tolerance;

a.6.2) In case the goods are not subject to a permit and are exported or imported goods, it is agreed to buy and sell whole lots and whole ships (commonly referred to as buying in bulk, buying in bulk, selling in bulk or selling in bulk. ) and there is an agreement on the tolerance on the quantity and commercial level of the goods (same goods but different sizes lead to different values): based on 01 copy of the Goods Sale Contract may show the content of the agreement on the acceptance of deviations in quantity, type and method of settlement of the actual payment amount according to the corresponding reality and the form of payment submitted by the customs declarant, the customs officer The supervisor confirms the actual quantity of the entire shipment that will pass through the monitoring area on the System. The customs declarant is responsible for making additional declarations at the Sub-department of Customs where the declaration is registered as prescribed in Clause 3 of this Article within 5 working days from the date on which the goods are brought through the customs supervision area. mandarin;

a.6.3) In case the quantity of actually exported or imported goods is different from that declared on the customs declaration, the specialized inspection results (except for the case specified at Point a.6.2 of this Clause), the customs declarant is responsible for making additional declarations at the Sub-department of Customs where the declaration is registered as prescribed at Point a, Clause 2 of this Article; In case no additional declaration is made, the excess quantity of goods compared to the customs declaration shall not be brought through the monitoring area.

b) Responsibilities of the customs authority:
b.1) For additional declaration in customs clearance:

b.1.1) Receive additional declaration dossiers on the System;

b.1.2) Within 02 working hours from the time of receipt of complete additional declaration dossiers , customs officers shall complete the inspection of additional declaration dossiers, time for physical inspection of goods (if any). ) comply with the provisions of Clause 2, Article 23 of the Law on Customs and notify the inspection results through the System, in case the additional declaration is not accepted, the reason for refusal must be clearly stated.

b.1.3) Handling of violations shall comply with regulations (if any).

b.2) For additional declaration after the goods have been cleared:

b.2.1) Receive additional declaration dossiers on the System;

b.2.2) Handle the inspection results and give feedback to the customs declarant within the following time limit:

b.2.2.1) Within 02 working hours from the time of receiving complete additional declaration dossiers , customs officers shall complete the inspection of additional declaration dossiers, physical inspection of goods (if any). ) and notify the test results through the System;

b.2.2.2) In case the additional declaration is not accepted, the customs officer shall notify the customs declarant of the reason for the refusal through the System.

b.2.3) Handling of violations shall comply with regulations (if any).

b.3) In case of paper customs declaration, when performing the tasks at Point b of this Clause, the customs officer must specify the date and time of receiving the additional declaration; check the completeness and suitability of the additional declaration dossier and notify the inspection results on the written request for additional declaration ; return to the declarant 01 written request for additional declaration certified by the customs authority .

3. Procedures for additional declaration in case the export or import is agreed to buy and sell whole lots and whole ships and there is agreement on tolerances on quantity and commercial grade of goods.

a) Responsibilities of the customs declarant:
Additional declaration of information criteria of the electronic customs declaration and submission of documents related to the additional declaration through the system, specifically as follows:

a.1) Port balance sheet (for bulk cargoes and bulk cargoes) or Port's document on inspection or inspection report on the quantity and weight of traders providing inspection services. or Results of assessment of quantity and types of traders providing assessment services : 01 photocopy;

a.2) Importer's warehouse receipt for the import customs declaration or the exporter's ex-warehousing note for the export customs declaration: 01 photocopy;

a.3) A receipt of goods signed for certification by the representative of the seller or a settlement sheet certified by the buyer and the seller on the quantity, the results of the commercial classification of the goods and the amount of payment according to Actual: 01 copy.

In case the settlement sheet does not have enough confirmations from the buyer and the seller, the customs declarant's certification on the document is required;

a.4) The goods sale and purchase contract may show the content of the agreement on the acceptance of deviations in quantity, type and method of settlement of the corresponding actual payment amount and the form of payment: 01 photocopy;

a.5) Payment documents (if any): 01 photocopy;

a.6) License has been adjusted in quantity for goods requiring a permit: 01 original. In case the specialized state management agency sends the license in electronic form through the National Single Window Portal in accordance with the law on national single window, the customs declarant is not required to submit this document.

After 30 days from the date of customs clearance, if the customs declarant is not allowed by the state management agency to adjust the permit or issue an additional permit with the difference in quantity of goods, he/she must re-export the quantity of goods outside the permit.

b) Responsibilities of the customs authority:
b.1) Receive and check the completeness and suitability of the additional declaration;

b.2) Within 02 working hours from the time of receiving the complete additional declaration dossier, the customs officer shall complete the processing and notify the result of the additional declaration through the System, in case the additional declaration is not accepted, the reason for the refusal must be clearly stated.

4. Procedures for additional declaration of customs dossiers in case of sending excess or wrong goods, except for the case specified in Clause 3 of this Article

a) In case the consignor sends an excess quantity of the goods according to the contract (without changing the quantity of goods) and the consignee accepts the overshipment:
a.1) Responsibilities of the customs declarant:

The customs declarant shall make additional declarations as prescribed at Point a.1 Clause 2 of this Article and additionally submit the following documents:

a.1.1) The consignor's written confirmation of sending the wrong or over-delivered goods: 01 photocopy;

a.1.2) The contract and the contract appendix record the modification of information about the goods and the value of the goods or other documents of equivalent value as prescribed by law: 01 photocopy;

a.1.3) Commercial invoice recording the modification of information about goods and goods value: 01 photocopy;

a.1.4) Bill of lading or equivalent transport document (if the additional declaration is related to the criteria of the number of containers, the number of packages or the weight for bulk cargo and goods that have not been taken out of the area. customs supervision): 01 photocopy for imported goods with a bill of lading or equivalent transport document;

a.1.5) Payment documents (if any): 01 photocopy;

a.1.6) License has been adjusted in quantity for goods requiring a permit and additional declaration in customs clearance: 01 original;

a.1.7) The certificate of specialized examination has been adjusted in quantity if the quantity of the Certificate of specialized examination is recorded: 01 original.

In case the specialized state management agency sends the documents specified at Point a.1.6 and Point a.1.7 of this Clause in electronic form through the National Single Window Portal in accordance with the law on National Single Window. , the customs declarant is not required to submit this document.

a.2) Responsibilities of the customs authority:

a.2 .1) Receive additional declaration dossiers ;

a.2.2) Physical inspection of goods in case the goods are in the area of customs supervision (including the case where the goods are in the process of being brought back for storage). In case goods have been taken out of the customs supervision area, the customs declarant must obtain a written certification from the trader providing assessment services about the actual quantity of the shipment ;

a.2.3) Check and process test results:

a.2.3.1) In case the actual inspection results or the written certification of the trader providing assessment services on the actual quantity of the consignment and the verification results of the additional declaration documents are appropriate: accept receive additional declaration contents, handle customs administrative violations and continue carrying out procedures as prescribed. The inspection time shall comply with the provisions of Clause 2, Article 23 of the Law on Customs ;

a.2.3.2) In case there are not enough grounds to determine the suitability of documents evidencing the additional declaration or there are signs of smuggling or trade fraud, the customs authority shall verify with the competent state management agencies and other relevant domestic agencies (shipping lines, forwarding companies, banks, insurance companies) within 10 working days. Based on the verification results, if the additional declaration is appropriate, the procedures shall continue as prescribed; if the documents prove that the additional declaration is not appropriate, the additional declaration will not be accepted and handled in accordance with law ;

a.2.3.3) In case the results of the actual inspection or the written confirmation of the trader providing assessment services about the actual quantity of the consignment and the results of checking the additional declaration documents are not suitable: do not accept additional declarations and handle them in accordance with law .

b) In case the consignor sends an excess of types of goods compared to the types of goods under the contract (changing the quantity of goods) and the consignee accepts the overshipment:
b.1) Responsibilities of the customs declarant: follow the instructions at Point a.1 of this Clause;

b.2) Responsibilities of the customs authority:

Follow the instructions at point a.2 of this clause. In case the verification information with the relevant domestic authorities is not enough to determine the appropriateness of the documents proving the additional declaration, it is necessary to verify with the relevant authorities in the country. Outside: The Sub-department of Customs where the declaration is registered sends information to the General Department of Customs to inspect and verify the suitability of documents proving the additional declaration with relevant overseas agencies ( customs authorities of the exporting country, shipping lines, shipping agents of the exporting country, exporters, customs counselors in foreign countries) within 15 working days from the date of receipt of the verification results from the customs authorities. relevant authorities in the country. In case the inspection and verification in the territories is complicated, the General Department of Customs shall decide to extend the time for conducting verification up to 2 times, each time not exceeding 15 working days .

Within 02 working days after receiving the verification results, the customs officer shall complete the processing of additional declaration dossiers. The handling of violations shall comply with regulations (if any).

c) In case of additional declaration of information criteria related to the type of goods, completely changing the name of the whole shipment (sending the wrong goods):

c.1) Responsibilities of the customs declarant:

The customs declarant shall make additional declarations as prescribed at Point a.1 Clause 2 of this Article and additionally submit the following documents:

c.1.1) The consignor's written confirmation of sending the wrong goods, clearly stating the reason for sending the wrong goods: 01 photocopy;

c.1.2) The contract and the contract appendix recording the modification of information about the goods and the value of the goods or other documents of equivalent value as prescribed by law: 01 photocopy;

c.1.3) Commercial invoice recording the modification of information about goods and goods value: 01 photocopy;

c.1.4) Bill of lading or equivalent transport document (if the additional declaration is related to the criteria of number of containers, number of packages or weight for bulk cargo and goods not yet taken out of the area). customs supervision): 01 photocopy;

c.1.5) Payment documents (if any): 01 photocopy;

c.1.6) The declarant's written explanation of the reasons for accepting the wrong shipment: 01 original.

c.2) Responsibilities of the customs authority:

c.2 .1) Receive additional declaration dossiers ;

c.2.2) Physical inspection of goods in case the goods are in the area of customs supervision (including the case where the goods are in the process of being brought back for storage). The inspection time is specified in Clause 2, Article 23 of the Law on Customs .

In case goods have been taken out of the customs supervision area, the customs declarant must obtain a written certification from the goods assessment unit about the actual quantity and type of goods of the consignment ;

c.2.3) Check and verify the suitability of documents proving the additional declaration: The Sub-department of Customs where the declaration is registered sends information to the General Department of Customs to inspect and verify the conformity. of documents evidencing the additional declaration with relevant agencies in foreign countries (exporting country customs, shipping lines, shipping agents of exporting countries, exporters, customs counselors abroad) within a maximum period of not more than 45 working days. In case the inspection and verification in territories is complicated, the General Department of Customs shall decide to extend the time for conducting verification up to 2 times, each time not exceeding 45 working days .

Within 02 working days after receiving the verification results, the customs officer shall complete the processing of additional declaration dossiers. The handling of violations shall comply with regulations (if any).

c.2.4) Processing of test results:

c.2.4.1) In case the actual inspection results or the written confirmation of the trader providing assessment services on the actual quantity of the consignment and the verification results are appropriate or the verification deadline is exceeded, no result: accept additional declaration, handle according to the provisions of law and carry out the next procedures;

c.2.4.2) In case the actual inspection results or the written confirmation of the trader providing assessment services about the actual quantity of the consignment and the results of checking and verifying the additional declaration documents are not suitable: do not accept the additional declaration content and handled in accordance with the law.

5. Procedures for additional declaration of customs documents after customs clearance in case of missing goods and goods that have not been taken or partially taken out of the customs control area, except for the case specified in Clause 3 of this Article.

a) Responsibilities of the customs declarant:
Additional declaration of information criteria of the electronic customs declaration and submission of documents related to the additional declaration through the system , specifically as follows:

a.1) Consignor's written confirmation of missing goods: 01 photocopy;

a.2) The contract and the contract appendix records the modification of information about the goods and the value of the goods or other documents of equivalent value as prescribed by law: 01 copy;

a.3) Commercial invoice recording the modification of information about goods and goods value: 01 photocopy;

a.4) Bill of lading or equivalent transport document (if the additional declaration is related to the criteria of number of containers, number of packages or weight for bulk cargo and goods that have not been taken out of the area. customs supervision): 01 photocopy;

a.5) Payment documents (if any): 01 photocopy;

a.6) Results of assessment on the actual quantity of imported goods of the trader providing assessment services.

1. b) Responsibilities of the customs authority:
2. 1) Receive additional declaration dossiers ;

b.2) Physical inspection of goods in case they are in the customs supervision area (including the case where the goods are in the process of being put into storage). The inspection time shall comply with the provisions of Clause 2, Article 23 of the Law on Customs ;

b.3) Processing of test results:

b.3.1) If the additional declaration is consistent with the fact that the goods are still in the customs control area and the information that the goods have been taken out of the area of customs control: accept the additional declaration. , handle in accordance with the law and carry out subsequent procedures;

b.3.2) In case there are insufficient grounds to determine the appropriateness of documents evidencing the additional declaration or there are signs of smuggling or trade fraud, the customs authority shall verify with the competent authorities. competent state management and other relevant domestic agencies (shipping lines, forwarding companies, banks, insurance companies) within 10 working days. Based on the verification results, if the additional declaration is appropriate, the procedures shall continue as prescribed; if the documents prove that the additional declaration is not suitable, the additional declaration will not be accepted and handled according to the provisions of law;

b.3.3) In case the additional declaration is inconsistent with the fact that the goods are still in the customs control area and the information that the goods have been taken out of the area of customs control: not accept the declared content. supplement and handle according to the provisions of law.”

ten. Clause 1, Clause 2 Article 21 amended and supplemented as follows:

"first. Principles of implementation

1. a) Goods exported or imported for domestic consumption or changed for the purpose of use must comply with Clause 5, Article 25 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 12 . Article 1 Decree No. 59/2018/ND-CP ;
2. b) The transfer of domestic consumption or change of use purpose of goods that have undergone export and import procedures shall be carried out only after the customs declarant completes the customs procedures for the new customs declaration;
3. c) Goods subject to export or import permits must also be approved in writing by the import or export license-issuing agency when they are transferred for domestic consumption or changed for the purpose of use. goods according to the provisions of law must have a license when changing the purpose of use, changing domestic consumption;
4. d) For goods that are changed for the purpose of use or transferred for domestic consumption, the taxpayer must declare and fully pay the tax and fine (if any) according to regulations.
5. Responsibilities of customs declarants
6. a) Declare and submit a set of customs dossiers through the system, including:

a.1) The customs declaration according to the provisions of Article 16 of this Circular and specifying the number of the original customs declaration, the form of change of the purpose of use or the transfer of domestic consumption to the box "Notes" of the the electronic customs declaration or the “Other notes” box on the paper customs declaration.

In case of change of purpose of use, transfer of domestic consumption for imported goods exempt from import tax, which are not subject to import tax from the time of importation to the time of change of purpose or re-consumption If the time limit for keeping customs records has been exceeded (05 years) and in case of change of use purpose or domestic consumption, imported goods are tools and instruments that are not subject to tax, tax exemption, the entire value has not been allocated to production costs (in case the enterprise does not monitor and manage according to the number of import customs declarations) still within the time limit for keeping the customs records, the enterprise shall not must provide the declaration number when changing the purpose of use, transferring to domestic consumption.

In case the goods are raw materials and supplies already constituting the product, when the purpose of use is changed, or the goods are sold domestically, the customs declarant shall declare the starting materials and finished products. in separate lines on the declaration. In which, complete product declaration is made on one line of goods, no tax declaration is made for the finished product line; declare initially imported raw materials and supplies ( at the indicator "private management code" of the line of goods declared with the code "TDDDSDSP") and calculate tax on raw materials and supplies on subsequent goods lines of the declaration. Product policy applies to finished products in accordance with specialized laws;

a.2) A written permission from a competent authority to change the purpose of use or transfer of goods to domestic consumption according to the provisions of law, which requires a permit when changing the purpose of use, converting domestic consumption: 01 original;

a.3) Certificate of specialized inspection in case the import and export management policy has not been fully implemented at the time of registration of the initial customs declaration: 01 original;

a.4) A written agreement with the foreign party on the change of the use purpose of the goods or a commercial invoice in the case of transfer of the ownership of the goods to the processed or leased goods of the organization. Foreign organizations and individuals or contracts on purchase and sale of tax-free and non-taxable goods, temporarily imported for re-export, temporarily exported for re-import: 01 photocopy.

1. b) In case of changing the use purpose by means of re-export: The taxpayer must declare according to the provisions of Point a of this Clause, but shall not have to pay tax;
2. c) In case of change of use purpose by transfer to non-taxable or tax-exempt subjects: The transferee must declare according to the provisions of point a of this clause, but shall not have to pay tax. .

In case the transferee must notify the tax-exempt list, the customs authority shall deduct the transferred goods on the tax-exempt list of the transferee.

The transferring organization or individual is not required to pay import tax on the transferred goods provided that the transfer price does not include import tax, but must notify the customs authority where the notice on the list of exempted goods is received. previous tax on the transfer of goods, for cases where the list of tax-exempt items has been notified or the Sub-department of Customs where the initial customs declaration has been registered, if it is not in the case of notification of the tax-exempt list;

1. d) In case the taxpayer changes the purpose of use, transfers it to domestic consumption but fails to voluntarily declare and pay tax with the customs authority, if the customs authority or other functional agency inspects and detects taxpayers will have tax payable according to the original imported goods customs declaration, pay late payment interest and be handled according to current regulations.
2. Article 22 amended and supplemented as follows:

"Article 22. Cancellation of customs declarations

1. Cases of cancellation of declarations
2. a) Customs declaration not valid for customs clearance in the following cases:

a.1) After 15 days from the date of registration of the import customs declaration, the goods have not arrived at the import border gate;

a.2) After 15 days from the date of registration of the export customs declaration, the goods are exempt from dossier inspection and physical inspection but have not yet been brought into the customs supervision area at the border gate. export;

a.3) After 15 days from the date of registration of the export customs declaration, the goods must be checked but the customs declarant has not submitted the customs dossier or has completed the customs procedures but the goods have not been brought into the customs supervision area at the export border gate;

a.4) After 15 days from the date of registration of the export customs declaration, the goods are subject to physical inspection but the customs declarant has not yet submitted the declaration. dossiers and presentation of goods to customs authorities for inspection ;

a.5) The customs declaration has been registered, the goods are subject to a license from a specialized management agency but do not have a license at the time of registration of the declaration.

1. b) The customs declaration has been registered but has not yet been cleared due to a problem with the customs electronic data processing system and the replacement paper customs declaration has been cleared or released or returned to the insurance company. management;
2. c) The customs declaration has been registered but the goods do not meet the regulations on specialized management and inspection, after handling the violation with the additional penalty of forcible re-export or destruction;

d ) Cancel the customs declaration at the request of the customs declarant:

d .1) The export customs declaration has completed customs procedures, the goods have been brought into the customs supervision area but the customs declarant requests to bring them back to the inland for repair or recycling;

d .2) The on-spot export customs declaration has cleared or released the goods but the exporter or importer cancels the export or import transaction;

d .3) In addition to the cases specified at Points a.2, Point a.3, Point a.4, Points d.1 and d.2 of this Clause, the export customs declaration has been cleared or released. goods but do not actually export goods;

d .4) Customs declaration but the customs declarant wrongly declared the information specified in item 3 Appendix II promulgated together with this Circular, except for declarations the import customs have cleared or released the goods and the goods have passed the customs supervision area ; or the export customs declaration has cleared or released the goods and the goods have actually been exported.

2. Procedures for canceling the customs declaration
3. a) Responsibilities of the customs declarant:

a.1) For the cases specified at Points b, d, Clause 1 of this Article, the customs declarant shall declare information requesting cancellation of the customs declaration using form No. 06, Appendix II issued with this Circular, informing through the customs electronic data processing system for the Sub-department of Customs where the customs declaration is registered.

In case of requesting cancellation of the paper customs declaration, the declarant shall submit 02 originals of the written request for cancellation of the customs declaration, made according to form No. 04/HTK/GSQL in Appendix V issued with this Circular to the Sub-department of Customs. the place where the customs declaration is registered;

a.2) In case the customs declaration is canceled according to the provisions of Point d.1, Point d.2, Point d.3 Clause 1 of this Article, the customs declarant shall enclose documents proving the fact that the goods are not exported. export.

In case of canceling the customs declaration for exported goods that have been brought into the customs supervision area but are not actually exported, the customs declarant must commit in the written request to cancel the customs declaration that the customs declaration has not been made. perform tax refund or tax deduction declaration for goods on the customs declaration to be canceled with the domestic tax office or with the customs office and take responsibility for the declared content. In case the customs authority or tax authority detects that the customs declarant has refunded or declared tax withholding, they shall handle it in accordance with law.

1. b) Responsibilities of the customs authority:

b.1) In case of cancellation of the customs declaration specified at Point a, Clause 1 of this Article: Within 01 working day from the date on which the customs declaration is invalid, the customs procedures specified at Points a and Points a and b. d, Clause 1 of this Article, the Sub-department of Customs where the customs declaration is registered shall check and verify the information on the e-customs data processing system, cancel the customs declaration and notify the cancellation. customs declaration for customs declarants on the System;

b.2) In case of cancellation of the customs declaration specified at Point c, Clause 1 of this Article: Within 01 working day from the date on which the goods are re-exported or the written confirmation of destruction is received, the expenses shall be paid. The Customs Department where the customs declaration is registered shall cancel the declaration;

b.3) In case of cancellation of the customs declaration specified at Points b, d, Clause 1 of this Article:

b.3.1) Within 08 (eight) working hours from the date of receipt of the request for cancellation of the customs declaration from the declarant, the customs officer shall check the reasons, conditions and information on the proposed customs declaration. request cancellation on the System, propose the Director of the Sub-department to approve, cancel the customs declaration and return the results to the declarant on the System, handle the paid tax (if any) according to the provisions of Clause 1 of this Article. Article 131 of this Circular and update to the Risk Management System to assess the law compliance criteria for enterprises.

In case the Sub-department of Customs where the customs declaration is registered has information that violates the law related to the shipment provided in writing by other competent authorities, the export customs declaration shall be cleared or released. goods can only be canceled after taking professional measures and determining that the shipment does not violate the law or has completed handling of violations in accordance with the law;

b.3.2) In case the cancellation of the customs declaration for goods temporarily imported for re-export or temporarily exported for re-import affects the information on management of temporarily imported and temporarily exported goods on the System, after canceling the customs declaration , the customs authority is responsible for updating information on the quantity of goods entering the System;

b.3.3) Notify the Tax Department of the province or city where the enterprise has registered its business for export goods originating from the country according to form No. 01/TB-XNKTC/GSQL Appendix V issued with the Circular this or notify the Sub-department of Customs where the import customs declaration is registered, for exported goods of import origin (if the Sub-department of Customs where the export customs declaration is registered is different from the Sub-department of Customs where the import customs declaration is registered). registration of import customs declarations) to monitor, do not process tax refund, tax withholding, tax collection for goods in the export customs declaration has been canceled .

b.4) For paper customs declarations, in addition to performing the corresponding contents at Point b.1, Point b.2 and Point b.3 of this Clause, the customs officer shall cross out a cross with pen and ink and sign his or her name. , stamp the official on the customs declaration is canceled; save the customs declaration shall be canceled in the order of registration number of the customs declaration.”

twelfth. Clause 1 Article 23 Amendments and supplements as follows:

"first. Pursuant to the System's notification of the results of customs declaration classification, the decision of the Director of the Sub-department of Customs where the declaration is registered or the Sub-department of Customs where the physical inspection of goods and customs declaration information is made, risk information on the System and electronic customs records sent by the customs declarant through the System, the customs officer shall check the details of the customs dossier and inspect the actual goods.

Within 01 working hour from the time of declaration registration, the customs authority shall check and confirm the completeness of the customs dossier and give feedback to the declarant through the System. Past the above time limit, the electronic customs dossier is considered to have been fully submitted to the customs authority.

In case of physical inspection of goods, the civil servant must record the inspection results on the inspection result sheet and update it into the System according to the provisions of Article 29 of this Circular and the guidance of the General Department of Customs. customs clearance or release of goods or return of goods for storage.”

13. Clause 3 Article 24 amended and supplemented as follows:

“ 3. In case the export or import consignment has been cleared on the basis of analysis and assessment results to determine the name and code of the goods, the customs authority shall use the analysis and assessment results. of this shipment to carry out customs procedures for subsequent shipments of the same customs declarant with the same goods name, origin, declared code number, imported from the same manufacturer (for goods imported goods).

The customs authority chooses to perform analysis and assessment for subsequent shipments on the basis of risk management.”

14. Article 25 amended and supplemented as follows:

“ Article 25. Customs value inspection during customs procedures

1. Subjects of inspection: Customs dossiers of exported and imported goods subject to detailed inspection of dossiers and physical inspection of goods .
2. Inspection contents: The customs authority shall inspect the customs dossier, the value declared by the customs declarant on the customs declaration, the customs value declaration (hereinafter referred to as the declared value). on the basis of regulations on methods of customs valuation and customs value inspection in Circular No. 39/2015/TT-BTC and this Circular.
3. Processing of test results
4. a) In case there are sufficient grounds to reject the declared value:

The customs authority shall issue a notice of customs value according to the form No. 02B/TB-TGHQ/TXNK in Appendix VI to this Circular (hereinafter referred to as the Notice of customs value) and request the customs declarant to do so. additional declaration within a maximum of 5 working days from the date of notification and release of goods as prescribed. If the customs declarant makes additional declarations according to the customs value notice within the above time limit, the customs authority shall clear the goods according to regulations and handle violations (if any). Past the time limit, if the customs declarant fails to make an additional declaration or makes the additional declaration incorrectly according to the customs value notice , the customs authority shall impose tax according to the provisions of the Law on Tax Administration for customs clearance of goods. according to regulations, handle violations (if any).

Imported and exported goods are eligible to reject the declared value if they fall into one of the following cases:

a.1) The declarant fails to declare or declares incorrectly or fails to meet one of the criteria on the customs declaration (including: unloading location, payment method, classification code of value declaration, transportation fee, etc.) , insurance premium, code and name of adjustments, value declaration details, total taxable value distribution coefficient, description of goods, unit of calculation, invoice unit price, taxable unit price, value tax calculation, invoice value, total invoice value, country of origin), customs value declaration (if any) affecting the customs value.

In case the customs declarant has a special relationship but does not declare it on the customs declaration or the customs value declaration (if any), the customs authority shall request the declarant to make additional declarations as prescribed in Article 2 of this Law. 20 of this Circular. If the customs declarant declares that there is a special relationship that does not affect the transaction value, the customs authority shall check the effect of the special relationship on the transaction value as prescribed in Article 7 of this Circular. No. 39/2015/TT-BTC ;

a.2) There is a contradiction in the contents related to the customs value between the documents in the customs dossier submitted or presented by the customs declarant to the customs authority;

a.3) Failure to satisfy one of the conditions when applying the customs valuation method specified in Clause 8, Article 1 of Decree No. 59/2018/ND-CP , Circular No. 39/2015/TT- BTC and this Circular;

a.4) Improper application of the order and content of the customs valuation method as prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND-CP , Circular No. 39/2015/TT-BTC and this Circular.

1. b) In case of doubt about declared value:

b.1) If the exported or imported goods have a doubtful declared value and a high risk of value compared to the reference price of identical or similar imported or exported goods, determined by the General Department of Customs issued according to the provisions of Article 22 of Circular No. 39/2015/TT-BTC , and at the same time the customs declarant is assessed and classified as non-compliant enterprises, the customs authority shall notify the declarant. The customs authority shall supplement the dossier as prescribed at Point b.2 Clause 4 of this Article through the System or on the export customs declaration or import customs declaration (in case of customs declaration on paper declarations) and appoint a representative. legal representation of the customs declarant or an authorized person to explain and prove the declared value within the time limit for carrying out customs procedures as prescribed in Article 23 of the Law on Customs and handle as follows:

b.1.1) In case the customs declarant fails to supplement the dossier, or does not appoint a competent representative as prescribed by law and does not have a power of attorney to explain and prove the declared value or on the basis of the dossier provided by the customs declarant, fails to explain, fails to prove the grounds for rejecting the declared value as prescribed at point dd.2.1, point dd.2.2, point dd.2.3, point dd.2.5 , Point dd.2.6, Clause 4 of this Article, the customs authority shall issue a notice of customs value and tax assessment in accordance with the Law on Tax Administration in order to clear goods according to regulations and handle violations ( if any) ;

b.1.2) In addition to the cases specified at point b.1.1 of this clause, the customs authority shall issue a notice of customs value and carry out customs clearance of goods according to the declared value of the customs declarant .

b.2) For imported goods with a sudden high declared value specified at Point b.5.7 of this Clause, the customs authority shall carry out customs clearance according to the declared value and transfer the doubt to the tax authority as a basis for inspection. , determine the associated transaction according to the provisions of the law on associated transactions;

b.3) For cases other than those specified at Point b.1 and Point b.2 of this Clause, the customs authority shall notify the suspect base, price, method to be determined by the customs authority, and the time period. consultation time through the System or the Notice of doubtful declared value according to form No. 02A/TB-NVTG/TXNK Appendix VI issued with this Circular, and at the same time release the goods according to regulations ; the customs declarant shall consult under the guidance in Clause 4 of this Article;

b.4) The exported goods are questionable about the declared value if they fall into one of the following cases:

b.4.1) The declared value is lower than the reference price of identical or similar exported goods promulgated by the General Department of Customs under the provisions of Article 22 of Circular No. 39/2015/TT-BTC ;

b.4.2) The declared value is lower than the lowest customs value of identical or similar exported goods determined by the customs authority or lower than the lowest declared value of identical or similar goods has been accepted by the customs authority as the customs value in the customs value database (not compared with the customs value in question).

Identical and similar exports in the comparative value database are those exported during the period 90 days before or 90 days after the date of registration of the export customs declaration of the goods being exported. check declared value;

b.4.3) The declared value is lower than the customs value collected by the customs authority from information sources as prescribed in Article 25 of Circular No. 39/2015/TT-BTC after conversion to the customs value. customs clearance of exported goods up to the checkpoint of export;

b.4.4) The declared value is less than or equal to the declared value of the main raw materials constituting the identical or similar exported goods or the transportation cost of the goods being checked up to the checkpoint of export. or exploitation costs of identical or similar exports;

b.4.5) In case identical or similar exported goods cannot be found as prescribed in Circular No. 39/2015/TT-BTC to check the declared value, the concept of identical or similar goods shall be expanded. as follows:

b.4.5.1) Exported goods with many accompanying features and uses can be compared with identical or similar exported goods with one basic feature and use already in the treatment database. customs prices;

b.4.5.2) Exported goods of a higher quality grade can be compared with identical or similar exports of lower quality grade already in the customs value database.

b.5) Imported goods are doubtful about the declared value if they fall into one of the following cases :

b.5.1) The declared value is lower than the reference price of identical or similar imported goods promulgated by the General Department of Customs under the provisions of Article 22 of Circular No. 39/2015/TT-BTC ;

b.5.2) The declared value is lower than the lowest customs value of identical or similar imported goods determined by the customs authority or lower than the lowest declared value of identical or similar goods has been accepted by the customs authority as the customs value in the customs value database (not compared with the customs value in question);

b.5.3) The declared value is less than or equal to the customs value of the identical or similar imported goods synchronization components, or lower or equal to the customs value of the main raw materials constituting the imported goods. identical or similar import, less than or equal to the transportation cost of identical or similar imported goods up to the first checkpoint of import;

b.5.4) The declared value is lower than the customs value collected by the customs authority from information sources as prescribed in Article 25 of Circular No. 39/2015/TT-BTC after conversion to the customs value. customs clearance of imported goods up to the first checkpoint of import;

b.5.5) Imported goods with a discount factor in which the declared value after deducting the discount is lower than the lowest customs value of identical or similar imported goods in the value database. customs prices;

b.5.6) If identical or similar imported goods cannot be found as prescribed in Circular No. 39/2015/TT-BTC to check the declared value, the concept of identical imported goods shall be expanded. , similar to the following:

b.5.6.1) Imported goods with many accompanying features and uses can be compared with identical or similar imported goods having one basic feature and use already in the treatment database. customs prices;

b.5.6.2) Imported goods of a higher quality grade that can be compared with identical or similar imported goods of lower quality already in the customs value database;

b.5.6.3) Imported goods originating from developed countries or blocs can be compared with identical or similar imports from developing countries already included in the value database. customs.

b.5.7) Imported goods have a sudden high declared value compared to the reference price of identical or similar imported goods promulgated by the General Department of Customs under the provisions of Article 22 of Circular No. 39/ 2015/TT-BTC ;

b.5.8) Identical or similar imported goods in the value database for comparison at point b.5.2, point b.5.5 of this clause are goods exported to Vietnam during the period 60 days before or 60 days after the date of export of the goods under inspection of the declared value; in case identical or similar goods cannot be found within the above-mentioned time limit, the time period may be extended to 90 days before or 90 days after the date of export of the goods being checked for declared value.

1. c) In case not mentioned in point a and b of this clause, the customs authority shall clear the goods according to the declared value of the customs declarant.
2. Consultation
3. a) Competence to consult: The director of the Customs Department of the province or city shall organize the consultation and take full responsibility for the effectiveness of the consultation at the unit. Based on the actual situation and geographical characteristics, the Director of the Customs Department may assign the Director of the Customs Sub-Department to carry out consultations;
4. b) Responsibilities for implementation:

b.1) Customs authority:

b.1.1) Organize consultation and examination of dossiers, vouchers and documents submitted and presented by the customs declarant according to the provisions of Point b.2 of this Clause to clarify doubts about the declared value ;

b.1.2) Make minutes of consultation, in which fully and truthfully record contents of questions and answers during the consultation process ; record additional documents and documents submitted by the customs declarant; At the end of the consultation, the conclusion must be clearly stated in the consultation minutes , specifically: "the customs declarant agrees with the price and method determined by the customs authority", " not enough grounds to reject the value". declare ” or "reject declared value" . If the declared value is rejected, the basis for rejecting the declared value must be clearly stated in the cases specified at Point dd.2 of this Clause and the price and customs valuation method determined by the customs authority. determined after consultation.

b .2) Customs declarant : Provide and present the goods sale and purchase contract, commercial invoice; documents showing transport costs (if any); insurance documents (if any); certification of origin of goods as prescribed by law for imported goods (if any); payment vouchers (if any) and documents and documents according to the method of declared value determination specified in Circular No. 39/2015/TT-BTC or this Circular (01 photocopy); appoint a representative at law of the customs declarant or an authorized person to participate in the consultation on time; be responsible for explaining the contents related to the declared value at the request of the customs authority ;

b .3) The parties to the consultation must jointly sign the minutes of consultation.

1. c) Form of consultation: Direct consultation;
2. d) Time to conduct consultations and process consultation results: Maximum 30 days from the date of registration of export customs declarations and import customs declarations ;
3. d) Handling consultation results:

dd.1) If the customs declarant agrees with the price and method to be determined by the customs authority, the customs authority shall inspect and issue a notice of customs value. The customs declarant shall make additional declarations within a maximum of 05 working days from the date of arrival at the customs office for consultation. If the customs declarant makes additional declarations according to the customs value notice within the above time limit, the customs authority shall clear the goods according to regulations and handle violations (if any) . Past the time limit, if the customs declarant fails to make additional declarations or makes additional declarations not in accordance with the customs value notices , the customs offices shall impose taxes according to the provisions of the Law on Tax Administration for customs clearance of goods in accordance with the provisions of the Law on Tax Administration. determine and handle violations (if any);

dd.2) In case the customs authority rejects the declared value after consultation, the customs authority shall issue a Notice of customs value and request the declarant to make additional declaration within a maximum of 5 days. working from the date of completion of the consultation. If the customs declarant makes additional declarations according to the customs value notice within the above time limit, the customs authority shall clear the goods according to regulations and handle violations (if any). Past the time limit, if the customs declarant fails to make additional declarations or makes additional declarations not in accordance with the customs value notices, the customs offices shall impose taxes according to the provisions of the Law on Tax Administration for customs clearance of goods in accordance with the provisions of the Law on Tax Administration. determine and handle violations (if any).

Imported and exported goods have sufficient grounds to reject the declared value if they fall into one of the following cases:

dd.2.1) One of the cases specified at Point a, Clause 3 of this Article;

dd.2.2) The customs declarant fails to declare or falsely declares the actual price paid or payable; factors related to the customs valuation specified in Articles 6, 13 and 15 of Circular No. 39/2015/TT-BTC ;

dd.2.3) The information provided by the customs declarant after checking is incorrect, the documents provided are forged or the documents are illegal;

dd.2.4) The customs declarant fails to provide the documents specified at Point b.2 of this Clause to the customs authority without a plausible reason; not participate in consultations without good reason; the person who comes to the consultation is not an authorized representative of the customs declarant as prescribed by law, does not have a power of attorney; the customs declarant fails to sign the consultation minutes as prescribed at point b.3 of this clause;

dd.2.5) Information collected from the exporter or the exporter's representative for imported goods; information collected from sellers, producers, exploiters for exported goods, determination of declared value is not consistent with actual trading;

dd.2.6) The explanation of the customs declarant contradicts the customs dossier; vouchers and documents specified at Point b.2 of this Clause.

dd.3) If the customs authority does not have sufficient grounds to reject the declared value as prescribed at Point dd.2 of this Clause, the customs authority shall issue a Notice of customs value and carry out customs clearance of the goods. according to the declared value of the customs declarant as prescribed.

5. When rejecting the declared value, determining the customs value, and imposing the tax according to the provisions of this Article, the customs authority shall allocate the adjustment amounts according to the provisions of Articles 13, 15, and Article 15 of this Article. 16 Circular No. 39/2015/TT-BTC if the customs declarant has not made the allocation or improperly distributed these adjustments.
6. Consult once, use the results of consultation many times
7. a) Conditions for application: Information and data for inspection and determination of customs value of exported or imported goods requested for one-time consultation compared with identical or similar goods have already obtained consultation results. the problem does not change;
8. b) Responsibilities of the customs declarant: During the time limit for carrying out customs procedures, the customs declarant requests the customs authority to apply the consultation results of the previous consultation to the next time of export or import. follow (hereinafter referred to as consultation results) through the System or Notice of question of declared value;
9. c) Responsibilities of the customs authority: The customs authority checks information and data and announces the results through the System or in writing (for the case of customs declarations on paper declarations).”
10. To add Article 25a as follows:

“ Article 25 a . Principles and methods of customs valuation of exported goods

1. Principle: Customs value is the selling price of goods up to the checkpoint of export, excluding international insurance premium (I), international freight charge (F), determined by sequential application. methods specified in Clauses 2, 3, 4 and 5 of this Article and stop at the method of determining customs value.
2. Method of selling price of goods up to the checkpoint of export
3. a) The selling price of goods up to the border gate of exportation is the selling price stated in the goods sale and purchase contract or commercial invoice and the expenses related to exported goods up to the checkpoint of export in accordance with the relevant regulations. relevant documents if these costs are not included in the selling price of the goods;
4. b) Expenses not included in the selling price of the goods:

b.1) Inland transportation costs and costs related to transporting exported goods to the checkpoint of export, including costs of loading, unloading and loading goods onto and off the means of transport to the gate of export. export;

b.2) Insurance costs of goods exported to the checkpoint of export (if any);

b.3) Other costs related to exported goods, including costs of goods collection, warehouse and yard rental;

b.4) In case the expenses mentioned at Point b.1, Point b.2, Point b.3 of this Clause are included in the value-added tax paid in Vietnam, the value-added tax shall be deducted from it. customs value of exported goods if there are supporting documents.

1. c) Principle of allocation:

The expenses mentioned at Point b of this Clause related to exported goods up to the checkpoint of export shall be calculated for each type of exported goods. In case the consignment contains many different types of goods, but the expenses are not recorded for each type of goods, they shall be allocated according to one of the following methods:

c.1) According to the selling price of each type of goods;

c.2) According to the weight or volume or quantity of each type of goods.

1. d) Documents and documents for customs valuation by this method, 01 photocopy of each document, including:

d.1) Goods sale and purchase contract, commercial invoice;

d.2) Documents proving the costs of exported goods up to the checkpoint of export (if any);

d.3) Documents and other documents evidencing the customs valuation declared by the customs declarant (if any).

3. Method of selling price of identical or similar exported goods in the customs value database
4. a) The customs value of goods exported by this method is determined from the selling price of identical or similar exported goods at the customs value database after converting to the selling price of the goods. up to the border gate of exportation at the nearest time compared to the date of registration of the export declaration of the consignment being valued;
5. b) Cases that need to be converted:

b.1) Distance difference;

b.2) Differences in modes of transport.

1. c) Conditions of application:

c.1) The customs value of exported goods is determined by this method provided that the exported goods are identical or similar declared by the enterprise according to the method specified in Clause 2 of this Article, which has been approved by the agency. accepted by the customs authority or determined by the customs authority by one of the methods specified in Clause 8 Article 1 of Decree No. 59/2018/ND-CP ;

c.2) The conversion when there is a difference in distances and modes of transport is only done when there are objective and quantifiable documents and documents according to this method;

c.3) If two or more values of identical or similar exports are determined at the same time, the customs value is the lowest value of identical or similar exports minus the value. customs prices of identical or similar shipments are questionable according to point b.4 clause 3 Article 25 of this Circular.

1. d) Documents and documents for customs valuation by this method, 01 photocopy of each document, including:

d.1) The export customs declaration of identical or similar exported goods;

d.2) Contract of carriage or document showing transport costs of identical or similar exported goods (if there is an adjustment to this cost);

d.3) Other documents and documents related to customs valuation by this method.

4. The selling price method of identical and similar exported goods in Vietnam's market
5. a) The customs value of goods exported by this method is determined from the selling price of identical or similar exported goods in the Vietnamese market indicated on the sales invoice at the nearest time compared to the date of sale. register the export customs declaration of the consignment being valued plus the cost of domestic transportation and other costs related to the exported goods to the checkpoint of export , minus the value added tax already paid. filed in Vietnam ;
6. b) Conditions of application:

b.1) The selling price of identical or similar goods in the Vietnamese market must be shown on accounting books and legal documents, available and recorded and reflected in accordance with regulations and standards of Vietnamese accountant. In case there are many selling prices at the same time, the selling price with the largest quantity sold shall be taken;

b.2) Only deduct value added tax, plus transport costs and related expenses when there are objective and quantifiable documents and documents.

1. c) Documents and documents for customs valuation by this method, 01 photocopy of each document, including:

c.1) Sales invoice as prescribed by the Ministry of Finance;

c.2) Documents on inland transportation costs, costs used to determine the customs value mentioned at Point a, Clause 4 of this Article.

5. The method of selling prices of exported goods collected, aggregated and classified by the customs authority according to the provisions of Clause 8 Article 1 of Decree No. 59/2018/ND-CP :
6. a) The customs value of goods exported by this method is determined as follows:

a.1) Flexible application of customs valuation methods as prescribed in Clauses 2, 3 and 4 of this Article by expanding the concept of identical and similar goods under the guidance at point b .4.5 Clause 3 Article 25 of this Circular for customs valuation;

a.2) If the customs value cannot be determined according to the provisions of Point a.1 of this Clause, the information source specified in Article 25 of Circular No. 39/2015/TT-BTC shall be used after conversion. on the selling price to the border gate of exportation of the exported goods being valued for customs valuation. The conversion method shall comply with the instructions at Points b and c of this Clause;

a.3) If the customs value cannot be determined according to the provisions of Point a.2 of this Clause, the price appraisal results of the agency with the function of price appraisal shall be used as prescribed by law.

1. b) Conditions of application:

b.1) The conversion can only be done when there are objective and quantifiable vouchers and documents;

b.2) Use the lowest customs value when there are multiple customs values after conversion; Do not use the customs value of identical or similar consignments with doubtful declared value specified at Point b.4 Clause 3 Article 25 of this Circular to determine the customs value .

1. c) Documents and documents for customs valuation by this method, 01 photocopy of each document, including: Documents related to the customs valuation according to the prescribed method set forth in this Article.
2. For exported goods without a sales contract and without a commercial invoice, the customs value is the declared value. In case there are grounds for determining the declared value is not appropriate, the customs authority shall determine the customs value according to the principles and methods of customs valuation specified in this Article.”
3. Article 27 amended and supplemented as follows:
4. a) Amend the name of Article 27 as follows:

"Article 27. Checking the origin of goods, inspecting the implementation of tax policies, checking the application of the written notification of pre-determined results"

1. b) To amend Clause 2, Clause 3, Clause 5 and add Clause 6 as follows:

"2. Check the grounds for determining that goods are not subject to tax in case the customs declarant declares that the goods are not subject to export tax, import tax, safeguard tax, anti-dumping tax, or tax. anti-subsidy, value-added tax, excise tax, environmental protection tax.

3. Examine the grounds for determining that goods are eligible for tax exemption, reduction or non-collection in case the customs declarant declares that the goods are eligible for tax exemption, reduction or non-collection.
4. Check and compare the information on the notice of pre-determined results with the dossier and the actual shipment of exported or imported goods, for goods subject to dossier inspection or physical inspection of goods; if exported or imported goods do not conform to the notice of pre-determined results, they shall conduct inspection and determine the code, origin and customs value according to regulations.
5. The inspection and determination of origin of goods shall comply with the provisions of the Circular of the Minister of Finance on determining the origin of exported and imported goods.”
6. Clause 2 Article 28 amended and supplemented as follows:

“ 2. In case the license is used for many times of export and import

1. a) When carrying out procedures for export or import of the first shipment, based on the original permit in the form of paper submitted by the customs declarant or the license information on the customs declaration for cases issued on the Portal. According to the national single-window information system, the Sub-department of Customs where the declaration is registered shall update the license information into the customs electronic data processing system to track and reverse the quantity and weight on the permit corresponding to each individual. times of export or import;
2. b) In case the customs electronic data processing system does not support the tracking of deductions, the Sub-department of Customs where the customs declaration is registered shall do the following:

In case the e-customs data processing system has not yet supported the tracking of deductions, the Sub-department of Customs where the customs declaration is registered shall base itself on the written certification of the licensed quantity of goods (for licenses granted by the Customs Department). authorities on the National Single Window Portal) of the General Department of Customs or the original license in the form of paper to make a deduction monitoring sheet according to form No. 05/TDTL/GSQL Appendix V issued with this Circular and execute implement the deduction for export and import goods . Hand over to the customs declarant the deduction monitoring sheet with 01 copy of the license (in case the permit is issued in paper form) to track the deduction for the next import and export. .

When the customs declarant exports or imports all of the goods on the permit, the Sub-department of Customs where the procedures for export and import of the last shipment are carried out shall certify and save the monitoring sheet of the deduction together with the customs dossier. mandarin. "

18. Article 29 amended and supplemented as follows:

“ Article 29. Actual inspection of goods

1. Inspecting imported goods during loading and unloading from incoming means of transport to warehouses, yards, ports, import border-gate areas and customs-cleared exported goods gathered at locations in the zone export border area
2. a) The inspection of goods is carried out by scanners or other technical means. In case of inspection as prescribed at Point c, Clause 2, Article 34 of the Law on Customs , the Sub-department of Customs at the border gate shall carry out the physical inspection in the presence of the representative of the transport enterprise; port, warehouse and yard business; port authorities at seaports, international airports or border guards;
3. b) Responsibilities of the border gate Customs Sub-Department:

b.1) Notify carriers, warehouses, yards and ports of the list of shipments subject to inspection;

b.2) Carry out the inspection as prescribed at Point a of this Clause;

b.3) Make a written certification of the inspection signed by the parties specified at Point a of this Clause;

b.4) Pay the expenses incurred in connection with the inspection of the goods.

1. c) Responsibilities of carriers, warehouses, yards and ports:

c.1) Carry out the necessary procedures to bring the goods to the customs inspection site;

c.2) Create favorable conditions for transporting goods to the inspection area at the request of the customs authority;

c.3) The port, warehouse or yard operator shall arrange a separate storage area or use the electronic port management system to determine the location of goods that need to be physically inspected during customs procedures. ;

c.4) Witnessing and signing the Minutes of certification of inspection.

1. d) Handling of inspection results for imported goods during loading and unloading from oncoming means of transport to warehouses, yards, ports and areas of import border gates:

d.1) In case the inspection does not detect any signs of violation, the unit assigned to inspect goods through scanners shall update the information of inspection results through scanners on the System.

The Sub-department of Customs where the import customs declaration is registered shall use the results of inspection through the scanner above to carry out customs procedures as prescribed;

d.2) In case of detecting signs of violation, the unit assigned to inspect goods through scanners shall update the inspection results on the System; notify and coordinate with trading enterprises, warehouses, yards and ports to arrange separate storage locations for consignments; coordinate with the Sub-department of Customs where the customs declaration is registered to conduct direct inspection of goods when the customs declarant comes to carry out customs procedures.

1. dd) Handling inspection results for exported goods that have been cleared and gathered at locations within the border gate of exportation:

dd.1) If the inspection does not detect any signs of violation, the Sub-department of Customs at the border gate shall update information on the System and supervise exported goods as prescribed;

dd.2) In case of detecting signs of violation, the Sub-department of Customs at the border gate shall coordinate with the trading enterprise, warehouse, yard or port to arrange a separate storage location for the shipment and update the results. check on the System; notify the customs declarant to open the goods for direct inspection and handling according to regulations.

The Director of the General Department of Customs shall base itself on the provisions of the law on customs, the management requirements at each warehouse, yard, port, and border gate area and the actual conditions of equipping scanners or technical means. to organize the inspection of imported goods during the process of loading and unloading from incoming means of transport to warehouses, yards, ports, import border gate areas and exported goods after customs clearance have been collected. at locations in the export border gate area in accordance with the provisions of law, infrastructure, machinery, equipment and actual conditions at each warehouse, yard, port and border gate area.

2. Physical inspection of goods for export and import shipments when carrying out procedures at the border gate Customs Sub-Department
3. a) For imported shipments subject to physical inspection of goods subject to inspection as prescribed in Clause 1 of this Article, customs officers may use the results of inspection through scanners during the loading process. , unloading from the means of transport on entry to the warehouse, yard, port or area of the border gate of importation for customs clearance.

If the inspection through scanners and other technical means detects signs of violation, direct inspection of goods shall be carried out;

1. b) For export and import shipments subject to physical inspection but not yet inspected as prescribed in Clause 1 of this Article:

b.1) For Customs Sub-Departments equipped with container scanners, the physical inspection of goods is carried out through container scanners, except for cases where the container scanners have problems and the goods are not in accordance with the regulations. For inspection through scanners , goods are required to be inspected directly by customs officers under the guidance of the General Department of Customs, the quantity of goods subject to physical inspection exceeds the capacity of the container scanner or the loading capacity. unloading of port enterprises, warehouses and yards where scanners are installed.

The customs officer shall base on the image inspected through the scanner, the information on the customs declaration and other information obtained at the time of inspection to analyze, evaluate and conclude on the image inspected through the scanner. . All inspection image data is stored in the scanner system according to regulations; Scanned images are printed from the System and stored with the customs file in case the customs declarant submits a paper customs dossier.

In case the inspection results through the scanner show signs of law violation, it is necessary to check directly by the customs officer, the customs officer who conducts the inspection through the scanner shall report and request the actual inspection. goods by direct inspection;

b.2) For the Sub-department of Customs not yet equipped with container scanners, the physical inspection of goods is carried out by customs officers. The check is done as follows:

b.2.1) Responsibilities of the Director of the Customs Sub-Department:

The Director of the Sub-department of Customs shall base on information related to goods at the time of inspection, information on the customs declaration and documents in the customs dossier to decide the form and extent of the actual inspection. goods specified in Clauses 2, 3 and 4, Article 29 of Decree No. 08/2015/ND-CP , Clause 2, Article 10 of this Circular and assigned to one or more customs officers to carry out the task. physical inspection of goods.

In case of assigning multiple customs officials to inspect the same shipment, the Director of the Sub-department of Customs must appoint a customs officer to be responsible for updating the inspection results of the shipment into the System;

b.2.2) Responsibilities of customs officers:

Based on the form and level of physical inspection of goods decided by the Director of the Sub-department of Customs, in case of proportional inspection, the customs officer shall base on the information related to the goods at the time of inspection. inspector to select the portion of the goods to be inspected according to the proportion and to be responsible for that portion of the goods.

In case the physical inspection is assigned to more than one customs officer, the officer assigned the joint responsibility is responsible for updating the physical inspection results into the e-customs data processing system.

3. Physical inspection of goods transported to the inspection location at the Sub-department of Customs where the declaration is registered or the centralized inspection site of the Customs Department where the declaration is registered or the inspection location at construction site, factory
4. a) If the consignment has not been detected through the scanner as prescribed in Clause 1 of this Article, the result of this inspection may be used to decide on the customs clearance of goods according to regulations;
5. b) If the inspection has been checked through the scanner as prescribed in Clause 1 of this Article, detecting signs of violation, request the Sub-department of Customs where the goods are stored to seal the goods and hand them over to the customs authority. transport customs declaration to the Sub-department of Customs where the customs declaration is registered for direct inspection of goods;
6. c) If the goods have not been inspected through the scanner as prescribed in Clause 1 of this Article, the inspection shall comply with the provisions of Point b, Clause 2 of this Article.
7. Check the quantity of goods

The customs authority shall base itself on the contents of the customs declaration, the results of physical inspection of goods or the results of the assessment conducted by the customs inspection agency (if any) or the results of the assessment at a service trading organization. assessment service in accordance with the law provided by the customs declarant (if any) to determine the volume and weight of exported and imported goods.

In case by manual method or using existing technical machinery and equipment at the Sub-department of Customs, the customs inspection site, the customs inspection agency, or the customs officer, the goods are not physically inspected. If there are enough grounds to determine the accuracy of the customs declarant's declaration of the volume and weight of the goods, an assessment shall be solicited at an assessment service business according to the provisions of law. The customs authority shall base on the conclusion of the assessment service provider to decide on customs clearance.

5. The physical inspection to determine the name of goods, goods code, customs value, origin, used or unused goods: comply with the provisions of Articles 24 and 25 and Article 27 of this Circular.

In case the customs authority is not qualified to determine the accuracy of the declaration of the customs declarant, the customs authority shall comply with the provisions of Clause 5, Article 29 of Decree No. 08/2015/ND- The CP has been amended and supplemented in Clause 14, Article 1 of Decree No. 59/2018/ND-CP .

6. For goods with special preservation requirements, which cannot be physically inspected at the customs inspection sites, the Director of the Customs Sub-Department shall decide to bring the goods to the locations that meet the requirements of the customs authority. meet special preservation requirements for physical inspection or based on assessment results to decide on customs clearance.
7. In case the means of transport have gone through exit procedures, if the owner of the means of transport signs a contract to sell it to a foreign partner (the contract stipulates that the port of delivery is an overseas port), the declaration shall be registered. export customs office at the Sub-department of Customs where exit procedures are carried out for means of transport, enclose documents proving that the means of transport have completed exit procedures to the Sub-department of Customs where exit procedures are carried out. means of transport and exempt from physical inspection of goods.
8. For goods temporarily imported for re - export cannot be sealed by customs, or goods temporarily imported for re-export, temporarily exported for re-import have a different term, are not subject to customs sealing as prescribed in Article 50 of this Circular, upon customs inspection , customs officers describe in detail the name, quantity, type, code, origin (if any) or take a photo of the original condition of the goods kept in the customs dossier. When carrying out re-export and re-import procedures, if the goods are subject to customs dossier inspection or physical inspection, the customs officer shall check and compare with the goods description on the customs dossier. temporarily imported or temporarily exported for storage at the customs office to determine that goods are re-exported or re-imported according to the goods temporarily imported or temporarily exported.
9. Physical inspection of goods at the request of the Sub-department of Customs where the customs declaration is registered

The physical inspection of goods as prescribed in this Clause shall only apply to bulk cargoes, bulk cargoes and goods imported for processing and production of exported goods or imported goods of export processing enterprises. As follows:

1. a) After receiving the request of the Sub-department of Customs where the declaration is registered sent through the System, the Sub-department of Customs where the goods are stored shall carry out a physical inspection of the goods. In case the two Customs Sub-Departments have not yet connected to the System, the Sub-department of Customs where the customs declaration is registered shall do the following:

a.1) Prepare 02 test result sheets according to form No. 06/PGKQKT/GSQL Appendix V ; 02 Requests for physical inspection of goods, made according to form No. 07/PDNKT/GSQL attached to Appendix V to this Circular and enclosed with 01 customs declaration (original) in case of customs declaration on the customs declaration paper;

a.2) Seal the documents specified at Point a.1 of this Clause and hand them over to the customs declarant to the Sub-department of Customs where the goods are stored for physical inspection.

1. b) The customs declarant shall register the time and location of the physical inspection with the Sub-department of Customs where the goods are stored;
2. c) Based on the inspection results of the Sub-department of Customs where the goods are stored, the Sub-department of Customs where the declaration is registered shall update the inspection results into the System to decide on customs clearance or release or return the goods. preserve."
3. Article 30 amended and supplemented as follows:

“ Article 30. Handling of customs inspection results

1. In case the results of inspection of documents and physical inspection of goods are consistent with the customs declaration:
2. a) For the consignment subject to the preservation of goods: comply with the provisions of Article 32 of this Circular;
3. b) For consignments subject to cargo release: comply with the provisions of Article 33 of this Circular;
4. c) For consignments subject to customs clearance: comply with the provisions of Article 34 of this Circular.
5. In case the results of inspection of documents and physical inspection of goods are not consistent with the customs declaration, except for the case specified in Clause 3 of this Article, the customs authority shall handle the violation (if any) and request the customs declarant to make additional declaration of the customs dossier according to the inspection results through the e-customs data processing system:
6. a) In case the customs declarant agrees with the inspection results of the customs authority, additional information shall be declared at the request of the customs authority according to the guidance in Article 20 of this Circular;
7. b) In case the customs declarant disagrees with the customs authority's inspection results or within 05 working days from the date of receipt of the customs authority's request for additional declaration specified at Point a. 1, Clause 2, Article 20 of this Circular, if the customs declarant fails to make additional declarations, the following actions shall be taken:

b.1) In case there are sufficient grounds to reject the declared value, the provisions of Article 25 of this Circular shall be followed;

b.2) In case the customs declarant disagrees with the notification of classification results or the notification of analysis results with the goods code of the customs authority about the conclusion of the analysis and classification of goods, the declarant shall The agency shall send a written request to the testing unit that has performed the analysis to request that the samples be separated for storage and assessment in accordance with the provisions of law. The customs authority shall separate the stored samples and make a record of sample separation according to form No. 08a/BBTM/GSQL in Appendix V issued with this Circular.

Within 30 days from the date of separation of stored samples, the customs declarant must send the assessment results to the customs office for consideration. By the end of this time limit, if the customs declarant has not yet submitted the assessment results, the customs authority shall use the notification of classification results or the notification of analysis results together with the issued commodity codes to carry out the following procedures. continue next.

In case the customs authority disagrees with the assessment results provided by the customs declarant, it shall handle it according to the provisions of Clause 2, Article 30 of Decree No. 08/2015/ND-CP .

b.3) For other cases:

b.3.1) In case the goods have not been brought through the customs supervision area: do not continue to carry out customs procedures and notify clearly the reason why to the customs declarant through the System or in writing for the customs declaration. paper customs;

b.3.2) Where goods have been brought through the customs supervision area: the customs authority shall impose tax (if any) and handle violations according to current regulations.

3. If the results of the inspection of dossiers and physical inspection of goods determine that the goods are in violation of regulations on management and specialized inspection policies, the Sub-department of Customs where the declaration is registered shall handle the violations according to regulations. provisions of law or transfer to competent agencies for handling in case of exceeding their competence. In case goods are forced to be re-exported or destroyed, the registered customs declaration shall be canceled as prescribed in Article 22 of this Circular, unless the competent authority permits the import within the time limit specified in Clause 1 of this Article. Clause 2, Article 22 of Decree No. 127/2013/ND-CP is amended and supplemented in Clause 19, Article 1 of Decree No. 45/2016/ND-CP .
4. For the case of paper customs declaration due to a problem with the e-customs data processing system, after the system is operational again, the customs officer must update the customs declaration information and the results. channeling results, form and level of inspection, decision on customs clearance or release of goods, or bringing goods to storage or transferring border gates into the System.”
5. Clause 2, Clause 3 and Clause 4 Article 31 amended and supplemented as follows:

“ 2. Specific regulations on sampling

1. a) In case of taking samples at the request of the customs declarant to serve the customs declaration:

a.1) Responsibilities of the customs declarant:

a.1.1) Notify the Sub-department of Customs where the goods are stored about the request for sampling according to the information criteria specified in form No. 16, Appendix II issued with this Circular through the data processing system. customs electronics;

a.1.2) After being notified by the customs authority of accepting the sampling through the System, the declarant will directly take samples from the imported consignment itself under the supervision of the customs authority. . The customs declarant is entitled to take the necessary amount of samples to make the customs declaration. All samples taken by the customs declarant will be included in the quantity of goods when the customs office performs the inspection during the implementation of customs procedures.

a.2) Responsibilities of the Sub-department of Customs where the goods are stored:

a.2.1) The Director of the Sub-department of Customs shall appoint civil servants to supervise the sampling of customs declarants;

a.2.2) After monitoring the sampling, the civil servant confirms on 01 printed of the notice of request for sampling of the customs declarant and updates the sampling results on the e-customs data processing system.

1. b) Import and export goods that must be sampled for customs inspection or solicitation of expertise:

b.1) For exported and imported goods that must be sampled for analysis and classification, the provisions of Circular No. 14/2015/TT-BTC shall be followed;

b.2) For imported or exported goods that must be sampled for inspection:

b.2.1) Sampling location: shall be carried out at the storage location in the customs supervision area or at the foot of the work, production facility or factory specified in Article 102 of this Circular;

b.2.2) When taking samples, there must be a representative of the goods owner, a representative of the customs authority, and a representative of the organization providing assessment services (if any) and must make a record certifying the sampling of exported goods, imported according to form No. 08/BBLM/GSQL in Appendix IV issued with this Circular.

3. Supervising the sampling for specialized inspection in the area of customs operation
4. a) Officials of specialized inspection agencies directly take samples and make records of sampling certification according to the provisions of law on specialized management;
5. b) Responsibilities of the customs declarant: Based on the time, place and goods expected to be sampled which have been certified by a specialized inspection agency, the customs declarant shall notify the taking of samples for specialized inspection. industry according to the information criteria specified in form No. 17, Appendix II issued with this Circular to the Sub-department of Customs where goods are stored through the e-customs data processing system;
6. c) Responsibilities of the Sub-department of Customs where the goods are stored: The director of the Sub-department of Customs where the goods are stored shall base on the customs declarant's notice of request for taking samples for specialized inspection to supervise the inspection. sampling on the basis of applying risk management;
7. d) In case goods are sampled according to the notification of specialized inspection agencies and subject to physical inspection of goods at border gates or at places of goods inspection, the customs authority shall carry out physical inspection. goods are sampled at the same time by specialized agencies, except for goods subject to quarantine that must be analyzed for risk before being imported into Vietnam and cases where technical and professional requirements must be brought to other locations. specialized test.
8. Techniques for taking samples, storing samples, returning samples, and destroying samples in case of taking samples for customs inspection or soliciting expertise shall comply with the provisions of Circular No. 14/2015/TT- BTC.”
9. Clause 3, Clause 5 and Clause 6 Article 32 amended and supplemented as follows:

“3. Goods subject to quality inspection and food safety inspection

Goods subject to quality inspection and food safety inspection must be stored at border gates, inland ports, bonded warehouses or concentrated places for gathering, inspection and supervision of exported and imported goods; locations for express delivery, postal goods, except for the following cases:

1. a) In case the specialized inspection agency appoints to bring the goods to the inspection location according to the law on specialized inspection:

a.1) The customs declarant sends a request to bring the goods to the inspection location according to the criteria specified in the form No. 18, Appendix II issued with this Circular and encloses 01 photocopy of the specialized inspection registration certificate. certified by the specialized inspection agency to the Sub-department of Customs where the customs declaration is registered through the e-customs data processing system. In case the registration for specialized inspection is done on the National Single Window Portal, the customs declarant is not required to send this document to the customs authority .

In case of customs declaration on paper customs declarations, the customs declarant shall make a written request using form No. 09/BQHH/GSQL in Appendix V issued with this Circular and enclose 01 photocopy of the registration for specialized inspection. branches certified by specialized inspection agencies to the Sub-department of Customs where the customs declaration is registered;

a.2) Within 01 working hour after receiving the request from the customs declarant sent through the System , the Sub-department of Customs where the declaration is registered shall certify the permission to bring the goods to the specialized inspection location. branches on the System to provide feedback to the customs declarant .

1. b) In case the goods are brought to the place of goods preservation of the customs declarant at the request of the customs declarant :

b.1) The customs declarant sends a dossier of request for goods to be stored for preservation to the Sub-department of Customs where the declaration is registered through the System, including:

b.1.1) Request for storage of goods according to the criteria specified in form No. 18, Appendix II issued with this Circular;

b.1.2) Certificate of specialized inspection registration certificate by the specialized inspection agency: 01 photocopy.

In case the registration for specialized inspection is done on the National Single Window Portal , the customs declarant is not required to send this document to the customs office ;

b.1.3) Minutes of sampling certified by specialized inspection agencies in case of sampling at border gates: 01 photocopy;

b.1.4) Documents proving that the place to take the goods for storage is a warehouse with a clear address, separated from the surrounding area to ensure the preservation of the original condition of goods as prescribed at Point b, Clause 3 of this Article. 33 Decree No. 08/2015/ND-CP :

b.1.4.1) For the place where goods are brought back for storage, which is the address of the head office or production facility of the customs declarant registered under the business registration license: 01 photocopy of the design plan of the area . warehouses, yards and locations clearly show the boundary line separated from the outside by a hard fence;

b.1.4.2) In case the place of goods preservation is the inspection site at the foot of the construction site or production facility, the factory has been approved by the Director of the Customs Department of the province or city according to the provisions of Clause 1 of this Article. Article 102 of this Circular: 01 photocopy of the decision on recognition;

b.1.4.3) For other storage locations: 01 photocopy of documents evidencing the right to use warehouses and storage locations as prescribed in Clause 2, Article 3 of Circular No. 84/ 2017/TT-BTC dated August 15, 2017 of the Minister of Finance detailing a number of articles of Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government.

Documents specified at point b.1.4 of this clause, the customs declarant must only submit for the first time when requesting to bring the goods to the storage place.

b.2) Within 02 working hours from the date of receipt of the request from the customs declarant about the Bringing goods back for storage is sent through the System by the customs declarant, if the declarant is not an enterprise that is not allowed to put the goods into storage as prescribed in Clause 6 of this Article , the Sub-department of Customs where the customs declaration is registered Declare to confirm the permission to bring the goods to the storage location on the System to give feedback to the customs declarant .

c ) The customs declarant is solely responsible before the law for the transportation and preservation of the original condition of the goods until the conclusion of the inspection that the goods meet the import requirements and the customs authority decides to clear or release the goods. cargo launch . Immediately after the goods are brought to the inspection or storage location, the customs declarant must notify the customs authority of the arrival of the goods through the System according to the information specified in the form No. 19 Appendix II promulgated together with this Circular. Expiration of registration period at form No. 18 Appendix II promulgated together with this Circular but the customs declarant has not yet informed the goods arrival at the destination (except in case of force majeure), the declarant is not allowed to bring the goods to the preservation for the next shipment until the customs authority inspects and confirms that the goods have been brought back for storage in accordance with regulations. .

In case of force majeure, the goods cannot be returned to the inspection or storage place on time as registered with the customs authority, the customs declarant shall take necessary measures to ensure the original condition of the goods. and immediately notify the customs authority at the hotline number published on the Portal of the General Department of Customs. In case it is not possible to immediately notify the customs authority, depending on the appropriate area, notify the police agency, border guard, or coast guard for confirmation, and then notify the customs office for confirmation. Settling according to rules.

During the time of goods preservation, in case the specialized inspection agency requests to put the goods into installation and operation to carry out specialized inspection, the customs declarant is responsible for notifying the Sub-department of Customs where the goods are located. register the declaration customs in writing before installation and operation. Based on the notification of the customs declarant, the Sub-department of Customs where the customs declaration is registered shall supervise according to the principle of risk management; in case the customs officer directly supervises at the installation and operation site, a record shall be made to certify the delivery of goods for installation and operation. After the specialized inspection agency finishes the inspection, the customs declarant is responsible before the law for preserving the original condition of the goods until the conclusion of the inspection that the goods meet the import requirements and the customs authority. The customs authority decides to clear or release the goods.

5. Check the preservation of goods
6. a) Responsibilities of the customs declarant:

a.1) For the case of storage at the request of the customs declarant: submit the specialized inspection results to the Sub-department of Customs where the declaration is registered within 30 days from the date of delivery of the goods for storage. management, except for cases where the specialized inspection agency has sent the inspection conclusion to the customs authority as prescribed in Clause 2, Article 33 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 16 of this Article. 1 Decree No. 59/2018/ND-CP or the prolonged inspection as certified by a specialized inspection agency;

a.2) Present the goods being preserved for inspection by the customs authority when the customs authority conducts the inspection at the place of preservation.

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

b.1) The Sub-department of Customs where the declaration is registered shall inspect the preservation of goods in the following cases:

b.1.1) After 30 days from the date of putting the goods into storage, the specialized inspection results have not been received and the specialized inspection agency does not have a written confirmation of the extension of the inspection time. While waiting for inspection and handling, the customs declarant is not allowed to store the next consignments;

b.1.2) There is information about the imported consignment not being preserved according to the provisions of law or not being brought to the place of preservation within the registered time limit;

b.1.3) The registered storage location has not been inspected and verified by the customs authority as prescribed at Point b, Clause 3, Article 33 of Decree No. 08/2015/ND-CP . Within a maximum of 30 days from the date of allowing the first shipment of goods to be stored for preservation by the customs declarant, the Sub-department of Customs where the declaration is registered shall organize the inspection and update the inspection results on the System. customs electronic data processing system. In case the storage place is not within the area of the Customs Department where the declaration is registered, the Sub-department of Customs where the declaration is registered shall base on the actual situation to directly inspect or report to the Provincial Customs Department, The city requests the Customs Department where the storage location is located to organize the inspection of the preservation of goods by the customs declarant.

In case goods are stored at locations that do not satisfy the conditions specified in Clause 3, Article 33 of Decree No. 08/2015/ND-CP , the customs authority shall carry out physical inspection of the entire shipment and handle it. according to regulations. The customs declarant is not allowed to store for the next shipment.

b.2) At the end of the inspection, the customs officer must make a written certification of the inspection. In case it is determined that the goods brought into storage are not in their original condition or are not at the registered location or the storage location does not satisfy the conditions specified at Point b.1.4, Clause 3 of this Article, the goods If there are no specialized inspection results but there is no written certification of the extension of the inspection time by the specialized inspection agency, a record of administrative violations in customs shall be made and handled in accordance with law;

b.3) Update the list of violating enterprises that are not allowed to bring goods for storage as prescribed in Clause 6 of this Article into the e-customs data processing system.

1. c) The Customs Department of the province or city where the goods storage location is in charge shall assign its attached unit to inspect the goods preservation status at the request of the Sub-department of Customs where the customs declaration is registered. through information on the System about goods allowed to be stored in the area.
2. Cases that are not put into preservation

If violating regulations on bringing goods to preservation, in addition to being handled according to the provisions of law, the customs declarant may not continue to bring goods for preservation:

1. a) Within 01 year from the date on which the customs authority makes a record of violations about the act of failing to ensure the original condition of goods; storing goods at the wrong place registered with the customs authority; warehouses for storing goods that do not meet the requirements specified at Point b.1.4, Clause 3 of this Article;
2. b) Within 06 months from the date of being sanctioned for violations against regulations on time limit for submitting specialized examination results mentioned at Point a.1 Clause 5 of this Article.”
3. Article 34 amended and supplemented as follows:

“Article 34. Customs clearance of goods

1. Customs clearance of goods shall comply with the provisions of Article 37 of the Customs Law , Clause 2, Article 32 of Decree No. 08 /2015 /ND-CP .

2 . Decision on customs clearance of goods

1. a) If the test results are appropriate, the system automatically checks the fulfillment of tax obligations and decides on customs clearance;
2. b) In case the system does not automatically check the fulfillment of tax obligations, the customs declarant shall submit 01 photocopy (presenting the original for comparison) of documents proving the fulfillment of tax obligations (the payment receipt). money into the state budget, guarantee vouchers, payment authorization documents, etc.) to the Sub-department of Customs where the customs declaration is registered to inspect and certify the fulfillment of tax obligations for the System to decide on customs clearance.

Customs officers shall inspect and certify fulfillment of tax payment obligations as prescribed in Article 24 of Circular No. 184/2015/TT-BTC dated November 17, 2015 of the Minister of Finance providing procedures for tax payment. declare and guarantee tax, collect and pay tax, late payment interest, fines, fees, charges and other revenues, for exported, imported, transited goods and means of entry and exit scene, transit ;

1. c) For paper customs declaration: the customs authority where the customs declaration is registered shall decide to clear the goods on the paper customs declaration.”
2. Article 39 amended and supplemented as follows:

“Article 39. Self-defense tax, anti-dumping tax, anti-subsidy tax

1. Tax bases:
2. a) The number of units of each actually imported item stated in the customs declaration for which safeguard duty, anti-dumping tax and anti-subsidy tax shall be applied;
3. b) The dutiable value of each imported product subject to safeguard duty, anti-dumping tax, and anti-subsidy tax;
4. c) The tax rate for each item according to regulations of the Ministry of Industry and Trade.
5. Tax calculation method:
6. a) In case of percentage

1. b) The case of calculating the absolute tax rate

3 . The time for tax calculation shall comply with the provisions of Article 35 of this Circular.

4. For imported goods subject to one of the measures on import tax (self-defense tax, anti-dumping tax, anti-subsidy tax), the excise taxable value and dutiable value added value must add safeguard tax, anti-dumping tax, anti-subsidy tax.
5. Collection and payment of self-defense tax, anti-dumping tax and anti-subsidy tax
6. a) Self-defense tax, anti-dumping tax and anti-subsidy tax under the Decision on application of safeguard tax, anti-dumping tax and provisional anti-subsidy tax of the Minister of Industry and Trade may be paid to a deposit account. of the customs office where the customs declaration is registered at the State Treasury (According to the State Budget Index corresponding to taxes);
7. b) In case the Minister of Industry and Trade issues a decision to apply the official safeguard duty, anti-dumping tax, or anti-subsidy tax, the amount of the safeguard duty, anti-dumping tax, or countervailing duty has been paid. paid under the decision on provisional application, the customs authority shall deduct money from the deposit account and remit it to the state budget.
8. Handling overpaid safeguard tax, anti-dumping tax and anti-subsidy tax

The amount of safeguard tax, anti-dumping tax, and anti-subsidy tax already paid under the Minister of Industry and Trade's decision on application of safeguard tax, anti-dumping tax and anti-subsidy tax is larger than the tax amount. payable after the Minister of Industry and Trade's official decision on application of safeguard tax, anti-dumping tax and anti-subsidy tax is refunded to taxpayers from the deposit account of the customs authority.

Procedures for refund of overpaid tax shall comply with the provisions of Articles 131 and 132 of this Circular.

7. Tax declaration, collection, tax payment, tax refund for self-defense tax, anti-dumping tax and anti-subsidy tax shall be done as forwithimport tax in accordance with the provisions of the law on export tax, import tax and related laws.”
8. Clause 2, Clause 3 Article 43 Amendments and supplements as follows:

“ 2. When carrying out customs procedures for exported or imported goods, taxpayers shall submit a letter of guarantee from a credit institution to the customs authority in paper or by electronic means. A letter of guarantee issued by a credit institution with the function of providing a bank guarantee in accordance with the Law on Credit Institutions that fully meets the following criteria and requirements:

1. a) Name of the credit institution, address, telephone, tax code, code of the credit institution issuing the guarantee, issued by the State Bank;
2. b) Name of the taxpayer or organization or individual representing the taxpayer, address, telephone, tax identification number;
3. c) Guarantee amount:

c.1) For a separate form of guarantee, the guarantee amount is equivalent to the tax payable for 01 customs declaration;

c.2) For the general form of guarantee, the amount of the guarantee is equivalent to the tax payable for the customs declarations within a certain period of time.

1. d) Guarantee period:

d.1) The specific guarantee period stated in the letter of guarantee applicable to one customs declaration shall not exceed the time limit specified in Clause 1, Article 9 and Point dd, Clause 9, Article 16 of the Law on Import and Export Tax ;

d.2) The general guarantee period stated in the letter of guarantee applies to 02 or more customs declarations but for 01 customs declaration does not exceed the time limit specified in Clause 1, Article 9 and Point dd, Clause 9 of this Article. 16 Law on export tax and import tax .

1. dd) Validity period of the guarantee: is counted from the effective date of the letter of guarantee until the guaranteed tax, late payment interest and fine (if any) have been fully paid into the state budget or goods. re-exported goods;
2. e) The guarantee-receiving credit institution shall be responsible for the validity period of the guarantee.
3. The letter of guarantee must fully satisfy the criteria and requirements specified in Clause 2 of this Article.
4. a) In case the Letter of Guarantee does not fully meet the criteria and requirements as prescribed:

a.1) For the letter of guarantee by electronic method: the customs authority shall notify the refusal to accept the guarantee through the e-customs payment gateway;

a.2) For a paper guarantee letter: the customs authority shall issue a written notice of refusal to accept the letter of guarantee to the taxpayer and credit institution using the form No. 04/TBBLT/TXNK Appendix VI issued. accompanying this Circular.

1. b) At the end of the guarantee period, but the taxpayer has not fully paid the guaranteed tax amount, the customs authority shall request the taxpayer or the credit institution receiving the guarantee to fully pay the tax and late payment interest to the bank. State books in accordance with regulations according to form No. 19/TB-TTN-TCN1/TXNK and form No. 20/TB-TTN-TCN2/TXNK Appendix VI promulgated together with this Circular.

In case the credit institution receiving the guarantee fails to fulfill its commitments, the customs authority shall not accept the guarantee for the subsequent export or import shipments and notify in writing or on the System (if any). to banks and customs units nationwide according to form No. 04/TBBLT/TXNK Appendix VI issued with this Circular, and at the same time urge taxpayers to fully pay tax and late payment interest to the state budget. state . "

25. Article 44 amended and supplemented as follows:

“Article 44. Location and form of tax payment

Location and form of tax payment comply with the provisions of Circular No. 184/2015/TT-BTC . "

26. Article 45 amended and supplemented as follows:

“ Article 45 . Collection and payment of customs fees, fees for goods and vehicles in transit

1. Subjects, levels of collection, mode of collection, forms, locations, procedures for payment, management and use of customs fees and charges for goods and vehicles in transit (hereinafter referred to as customs fees and charges) Customs) comply with Circular No. 274/2016/TT-BTC dated November 14, 2016 of the Minister of Finance stipulating the collection rate, regime of collection, payment, management and use of customs fees and freight charges. goods and means of transit.

2 . Synthesize reports, finalize fees and charges

Every month, the Customs Departments of provinces and cities compare the collected customs fees and charges for goods and vehicles in transit , remit it to the state budget with the State Treasury in detail according to the budget list and submit it to the State Treasury. in the annual state budget settlement.

The General Department of Customs shall finalize customs fees and charges for goods and vehicles in transit with the state budget according to regulations.

3. The customs authority shall not apply coercive measures in case the customs declarant still lacks customs fees and charges. The customs declarant is responsible for fully paying customs fees and charges by the time limit specified in Circular No. 274/2016/TT-BTC .
4. The management and monitoring of customs fees and charges (if incurred) is done on the Centralized Accounting System
5. a) The Sub-department of Customs where customs procedures are carried out, upon receipt of a report on collection and payment from the organization authorized to collect customs fees and charges, must examine in detail the collected customs fees and charges. , the amount of customs fees and charges already paid into the deposit account of the customs authority opened at the State Treasury , compared with the amount of customs fees and charges actually paid, certified by the State Treasury . In case there is a difference between the report on collection and payment of customs fees and charges paid by the authorized collecting organization to the deposit account of the customs authority and the amount of customs fees and charges certified by the customs authority. The State Treasury must make a record to clearly identify the cause to assign specific responsibility;
6. b) Based on the amount of customs fees and charges collected by the authorized collecting organization and paid to the customs authority, the issued payment slip into the budget, and the State Treasury's confirmation of payment. , the customs authority shall make accounting records of the collected customs fees and charges and the amount of customs fees and charges that are still to be collected in order to take appropriate management measures . "
7. Article 48 amended and supplemented as follows:
8. a) To amend and supplement Point c.2.2.2, Clause 6 as follows:

“c.2.2.2) In case of conversion of part of the use purpose of the total number of goods of the same type in many different customs declarations , on the declarations of export or import for the first time identified tax amount, the fixed tax amount is the average tax amount determined according to the following formula:

The time limit for tax payment is fixed and late payment interest is calculated according to the tax payment deadline of the final customs declaration.

In case the first customs declaration does not have data on the tax amount or the tax base cannot be determined, the customs authority shall make tax assessment based on the quantity, type, dutiable value, and tax rate. , tax calculation rate, tax calculation method at the time of issuance of tax imposition decision. The time limit for paying the fixed tax shall comply with the provisions of Clause 5, Article 42 of this Circular.”

1. b) To amend and supplement Clause 7 as follows:

“7. The decision on tax imposition is made according to the form No. 07/QDDADT/TXNK in Appendix VI issued with this Circular.

In case there are grounds to determine that the decision on tax imposition is not in accordance with the provisions of law, the customs authority shall issue a decision to cancel the decision on tax imposition according to form No. 08/HQDDAĐT/TXNK Appendix VI issued together This circular. The tax amount already fixed under the decision on tax imposition is canceled or the tax amount determined is larger than the payable tax amount, the customs office will refund the overpaid tax amount according to the provisions of Articles 131 and 132. This circular.

The decision on tax imposition, the decision on cancellation of the decision on tax imposition, the decision on sanctioning of tax administrative violations (if any) must be sent to the taxpayer within 08 working hours from the date of signing the decision.”

28. Article 50 amended and supplemented as follows:

“ Article 50. General provisions on transported goods subject to customs supervision

1. Goods transported under customs supervision that carry out customs procedures in the form of independent transport include:
2. a) Goods in transit, except for goods in transit via international air, which are brought into Vietnam and brought abroad at the same international airport;
3. b) Transshipment goods, except for transshipped goods brought from abroad into the transshipment port and transported abroad at the same transshipment port;
4. c) Goods transferred from border gate to border gate:

c.1) Exported goods :

c.1.1) Exported goods that have been cleared or released are transported from retail collection points (hereinafter referred to as CFS warehouses for short), ports of export or import of goods established in the domestic market (after hereinafter referred to as dry ports ), bonded warehouses , extended air cargo warehouses , places for gathering, inspection and supervision of exported and imported goods , centralized gathering , inspection and supervision locations. for express delivery, gathering place, centralized inspection and supervision for postal goods to the export border gate; exported goods are transported through independent customs procedures and have been confirmed to be transported to the destination and then changed to the checkpoint of export;

c.1.2) Exported goods that have been cleared or released are transported from CFS, bonded warehouses to inland ports, from bonded warehouses to places of gathering, centralized inspection and supervision for delivered goods. express, centralized location for collection, inspection and supervision of postal goods h.

c.2 ) Imported goods transported from the checkpoint of import to the port of destination indicated on the bill of lading , extended air cargo warehouse, CFS warehouse , concentrated place of gathering, inspection and supervision of exported and imported goods at the border gate of importation, at the place of concentrated collection, inspection and supervision for express goods, at the place of concentrated collection, inspection and supervision for postal goods. or to another border gate (including the case of imported goods of many goods owners on the same means of transport, transported from the border of importation to many ports of destination indicated on the bill of lading) .

2. Goods transferred from border gate to border gate subject to customs supervision shall carry out customs procedures in the form of combined transportation, including:
3. a) Exported goods that have registered the customs declaration at the Customs Sub-Department outside the border gate are transported from the place of customs procedures outside the border gate to the border gate of export , the bonded warehouse, the CFS warehouse , the inland port . , centralized place of gathering , inspection and supervision of exported and imported goods focus on postal goods;
4. b) Exported goods are transported from a non-tariff zone (except bonded warehouses) to the border gate of exportation, bonded warehouses, CFS warehouses, inland ports, and places of concentrated collection, inspection and supervision for goods in transit. express delivery, gathering place, centralized inspection and supervision for postal goods or to other non-tariff zones;
5. c) Exported goods registered for declaration at the border gate Customs Sub-Department are transported from the border gate where the declaration is registered to the checkpoint of export, bonded warehouse, retail collection point, inland port;
6. d) Imported goods for which the customs declaration has been registered at the Customs Sub-department outside the border gate, the Sub-department of Customs in charge of the non-tariff zone, and the Sub-department of Customs in charge of the duty-free shops are transported from the import border gate. , CFS warehouses, dry ports, bonded warehouses, extended air-space warehouses, places for gathering, inspecting and supervising exported and imported goods, concentrated places for gathering, inspection and supervision of goods. for express delivery goods, places of gathering, inspection and centralized supervision for postal goods arriving at places of customs clearance outside border gates, non-tariff zones, duty-free shops;
7. e) Imported goods are transported from the import border gate to the bonded warehouse.
8. Cases requiring customs sealing
9. a) Goods in transit through the Vietnamese territory, except for the case specified at Point e, Clause 4 of this Article;
10. b) Transshipped goods, except for the case specified at Point g, Clause 4 of this Article;
11. c) Exported goods subject to physical inspection are transported from a place of customs procedures outside the border gate, a place of gathering, inspection and supervision of exported or imported goods or a centralized warehouse. to the export border gate, bonded warehouse, CFS warehouse, inland port, centralized location for collection, inspection and supervision for express delivery, centralized location for collection, inspection and supervision of postal goods main; exported goods that have been cleared or released are transported from CFS, bonded warehouses to inland ports, from bonded warehouses to express delivery locations or postal goods;
12. d) Imported goods are transported from the import border gate, CFS warehouse, inland port, bonded warehouse, non-extended warehouse, gathering place, centralized inspection and supervision for express delivery goods, concentrated points of gathering, inspection and supervision of postal goods arriving at places of customs clearance outside border gates, places of concentrated collection, inspection and supervision of exported and imported goods for inspection. actual goods, to sample the goods;
13. dd) Goods are imported to the border gate of entry but are continued to be transported by the carrier to the port of destination indicated on the bill of lading or the air freight warehouse, except for the case specified at Point dd, Clause 4 of this Article;
14. e) Goods from abroad are transported from the import border gate to the bonded warehouse, non-tariff zone in the border gate economic zone, CFS warehouse, duty-free shop and vice versa;
15. g) Goods temporarily imported for re-export according to Points a and d, Clause 1, Article 83 of this Circular;
16. h) Goods that are not required to be sealed but packed in the same container with the goods subject to sealing according to the provisions of this Clause;
17. i) Goods forced to be re-exported under decisions of competent agencies are transported from places where goods are stored to the checkpoint of export.
18. Cases where customs sealing is not required
19. a) Import and export goods declared for combined transportation are exempt from physical inspection;
20. b) Goods are bulk, super-long, super-heavy goods, bulky goods that cannot be sealed by customs;
21. c) Goods from abroad kept intact on the means of transport on entry are transported from the first checkpoint of import to the last checkpoint of export but not unloaded at a seaport or airport in Vietnam;
22. d) Exported goods transported by container from one port to another shall be unloaded on water transport means or placed on tightly stacked, multi-layered or multi-layered ships for transportation to the border gate of exportation if their seals are still intact. of the carrier;
23. dd) Imported goods are transported from the border gate of import at a seaport, inland waterway port, airport, or railway station to the port of destination stated on the bill of lading but transferred to another means of transport of the same type of transport. or do not change the means of transport to transport to the port of destination if it meets the conditions of being contained in a container or wagon with the carrier's seal intact;
24. e) Transit goods transported by sea, inland waterways, airways or railways with the carrier's seal intact as stated in the transport document for transportation to Vietnam, goods in transit international airports are brought into Vietnam and brought abroad at the same international airport;
25. g) Goods transshipped between seaports are contained in containers with the carrier's seals intact; transshipped goods are transported between ports in the same seaport by sea, inland waterways contained in containers with the carrier's seals intact, transshipped goods from abroad are brought into transshipment ports and shipped abroad at the same transshipment port;
26. h) Other goods that do not fall into the cases specified at point a, point b, point c, point d, point dd, point e, point g of this Clause and do not fall into the cases specified in Clause 3 of this Article.
27. On the basis of analysis and assessment of smuggling and trade fraud in each period, the Director of the General Department of Customs shall decide on the customs sealing of goods which are not subject to customs sealing. specified in Clause 4 of this Article.
28. The customs declarant is responsible for preserving the original condition of the goods, the customs seal (if any), the seal of the carrier (if any) during the transportation of goods under customs supervision; transport goods according to the correct route and time registered with the customs office.

In case of force majeure, it is impossible to ensure the original condition of the goods, seal the customs or fail to transport the goods according to the correct route, route, time or change the means of transporting goods due to force majeure events, the customs declarant applies necessary measures to limit and prevent losses and immediately notify the customs authority at the hotline number on the web portal of the General Department of Customs. In case it is not possible to immediately notify the customs authority, depending on the appropriate area, notify the police agency, border guard, or coast guard for confirmation, and then notify the customs office for confirmation. Settling according to rules.

Transport time shall comply with the instructions in form No. 07 of Appendix II issued with this Circular.

7. Additional declaration of customs dossiers of goods transported independently

Additional declaration of customs dossiers of goods transported independently is the declaration of amendments and supplements to information on the independent transport declaration, the manifest of goods in transit/transshipment.

1. a) Additional declaration of independent transport :

Customs declarants are allowed to declare additional information In the following cases:

a.1) Additional declaration of information specified in Section 6.2 , Appendix II issued with this Circular before the customs authority confirms that the goods are eligible for transportation;

a.2) Additional declaration of information specified in Section 6.3 of Appendix II promulgated together with this Circular after the customs authority confirms that the goods are eligible for outbound transportation and before confirming the goods have been transported to the destination.

1. b) Procedures for additional declaration of the independent transport declaration :

b.1) Responsibilities of the customs declarant :

b.1.1) Declare additional information in the independent shipping declaration when the declarant discovers errors himself or at the request of the customs authority and submits documents related to the additional declaration. via the System.

b.1.2) In case there is a problem with the system, the customs declarant shall submit 02 originals of the written request for additional declaration, made according to form No. 03/KBS/GSQL in Appendix V issued with this Circular and 01 photocopy of the supporting documents. Words related to the additional declaration .

b.2) Responsibilities of the Sub-department of Customs where the goods are shipped :

b.2.1) Receive additional declaration dossiers; check the additional declaration dossier, notify the result of the additional declaration to the customs declarant through the System within 02 working hours from the date of receipt of sufficient information or dossier (if any). . The handling of violations shall comply with regulations (if any);

b.2.2) Approve independent shipping declaration additional;

b.2.3) Update information confirming that goods are eligible for transportation into the System;

b.2.4) In case of additional declaration according to form No. 03/KBS/GSQL , the customs authority shall receive the additional declaration dossier, specifying the date and time of receipt of the additional declaration; notify the inspection results and confirm the goods are eligible for shipping on form 03/KBS/GSQL Appendix V issued with the Circular; return to the customs declarant 01 written request for additional declaration, certified by the customs authority.

b.3) Responsibilities of the Sub-Department Customs where the goods are transported : Confirm the arrival of the goods in the customs control area according to the information on the additional independent transport declaration or the written request for additional declaration certified by the customs authority. mandarin.

1. c) Additional declaration of goods in transit/transshipment :

c.1) Responsibilities of the customs declarant :

c.1.1) Additional declaration of information in the manifest of goods in transit/transshipment using form No. 08 Appendix II promulgated together This Circular when the customs declarant discovers the error himself or at the request of the customs authority and submits the documents related to the additional declaration through the System;

c.1.2) In case of system failure, the customs declarant shall submit 02 originals of the written request for additional declaration, made according to form No. 03/KBS/GSQL in Appendix V issued with this Circular and 01 photocopy of the supporting documents. Words related to the additional declaration .

c.2) Responsibilities of the Customs Sub-Department :

c.2.1) Receive additional declaration dossiers; check the additional declaration dossier, notify the result of the additional declaration to the customs declarant through the System within 02 working hours from the date of receipt of sufficient information or dossier (if any). . The handling of violations shall comply with regulations (if any);

c.2.2) Approving the manifest of goods in transit /transshipment ;

c.2.3) Update information on goods eligible to be transported through the monitoring area for export into the System;

c.2.4) In case of additional declaration made according to form No. 03/KBS/GSQL , the customs authority shall receive the additional declaration, specifying the date and time of receipt of the additional declaration; notify the inspection results and confirm the goods are eligible for shipping on form 03/KBS/GSQL Appendix V issued with the Circular; return to the declarant 01 copy of the request for additional declaration, certified by the customs authority.

8. Cancellation of Independent Shipping Declaration or Transit/Transshipment Manifest
9. a) Cases of cancellation :

a.1) Past the time limit of 15 days from the date of registration of the independent shipping declaration or the manifest of goods in transit/transshipment , but the goods are not transported out, including the case where the independent transport declaration is not carried out. making or a manifest of goods in transit/transshipment which have been registered but have not yet been approved for transportation by the customs authority due to a problem with the e-customs data processing system;

a.2) Wrong information is declared without additional declaration and the goods have not been brought through the customs supervision area at the place of transportation;

a.3) Declare multiple independent transport declarations or manifests of goods in transit/transshipment for the same shipment (duplicate declaration information).

1. b) Cancellation procedure:

b.1) Responsibilities of the declarant: Send a request for cancellation through the customs electronic data processing system to the Sub-department of Customs where the declaration is registered;

b.2) Responsibilities of the customs authority:

b.2.1) Within 08 (eight) working hours after receiving the cancellation request from the customs declarant, the customs authority shall check the reasons, conditions and information on the cancellation request on the System, perform the following tasks. cancel and return the results to the customs declarant;

b.2.2) After 15 days from the date of registration of the independent transport declaration or the manifest of goods in transit/transshipment, but the customs declarant does not request the cancellation, the customs authority shall The customs office will cancel the declaration and notify the processing results to the customs declarant on the System.

9. Procedures for additional declaration or cancellation of the combined transport declaration shall comply with the provisions of Articles 20 and 22 of this Circular.
10. In case the System crashes as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP , it is not possible to declare goods through the System, specifically:
11. a) The customs declarant shall submit 03 originals of the transport manifest, made according to form No. 21a/BKVC/GSQL in Appendix V issued with this Circular together with other documents in the customs dossier specified at Point b, Clause 1, Article 51. or Point a Clause 1 Article 51a or Point a Clause 1 Article 51b of this Circular and present the goods to the customs office where the goods are shipped for sealing (if any) and the customs office where the goods are transported arrive to check, confirm the goods shipped to the destination.

In the case of goods in transit or transshipment specified in Clause 2, Article 51 and Clause 2, Article 51a of this Circular, the customs declarant shall submit 02 originals of the manifest of transporting goods in transit/transshipment using form No. 21/BKVC /GSQL Appendix V promulgated together with this Circular together with other documents in the customs dossier specified at Point a, Clause 2, Article 51 or Point a, Clause 2, Article 51a of this Circular;

1. b) The Sub-department of Customs where the goods are transported shall check the information declared on the transport manifest and the attached customs dossier in case the Director of the Sub-department of Customs decides to check the customs dossier of the shipment. shipping goods; confirm, sign, stamp on the shipping manifest submitted by the customs declarant, seal the goods (if any) presented by the declarant, return to the customs declarant 02 Shipping and delivery manifest goods to the Customs Sub-department where the goods are transported to for further procedures as prescribed. After receiving the shipping manifest certified by the Sub-department of Customs where the goods are shipped and the goods have been transported to the destination, the Sub-department of Customs where the goods are transported to confirm, sign and stamp , save 01 shipping manifest; return the customs declarant 01 shipping statement certified by the Customs Sub-department of departure and the Sub-department of Customs of destination and fax the reply to the Sub-department of Customs where the goods are transported for information and record keeping. customs records.

In the case of goods in transit or transshipment specified in Clause 2, Article 51 and Clause 2, Article 51a of this Circular, the Sub-department of Customs shall check the information declared on the transportation manifest and the customs dossier enclosed in the case. if the Director of the Sub-department of Customs decides to examine the customs dossier of the transported consignment; certify, sign and stamp on the shipping manifest submitted by the customs declarant, presented by the declarant, and return to the customs declarant 01 shipping manifest;

1. c) The Sub-department of Customs where the goods are transported and the Sub-department of Customs where the goods are transported shall perform the responsibilities specified at Points d and dd, Clause 1, Article 51 of this Circular, except related responsibilities. to the implementation on the Customs Electronic Data Processing System.

After the system problem is fixed, the customs authority will update the shipping manifest, transit/transshipment manifest into the system.

11. Imported goods are transported from the checkpoint of import to the port of destination indicated on the bill of lading by sea or air, but still in their original condition, not unloaded at the port, warehouse or yard at the checkpoint of import. transported from the first import border gate to the last export border gate by sea or air, but still intact on the means of transport, not unloaded at the warehouse, yard or port at the border gate of import, the Sub-department of Customs where the goods are located. shipping and the Customs Sub-department where the goods are transported will base on the goods declaration information on the ship's or aircraft's file in transit or port to carry out supervision of the transported goods."
12. Article 51 amended and supplemented as follows:

“Article 51. Customs procedures for goods in transit

1. Customs procedures for goods in transit through the Vietnamese territory
2. a) Customs procedures for goods in transit through the Vietnamese territory shall comply with independent transportation procedures at the Sub-department of Customs where the goods are transported ;
3. b) Customs dossier:

b.1) An independent transport declaration according to the information criteria specified in the form No. 07 of Appendix II issued with this Circular ;

b.2) A detailed list of goods in transit according to the information criteria specified in form No. 09, Appendix II issued with this Circular;

b.3) Bill of lading or other transport documents of equivalent value as prescribed by law (except by road): 01 photocopy;

In case all goods have been declared on the electronic Manifest, if the customs declarant declares the application code notified by the customs authority on the e-Manifest system at the criterion "Note 1", then no must submit a photocopy of the bill of lading in the customs dossier;

b.4) Transit permit for transit goods requiring a permit: 01 original if transited once or 01 photocopy enclosed with a tracking slip if transited many times.

The issuance and deduction of deductions on the monitoring sheet shall be carried out at the Sub-department of Customs where the goods are transported according to the provisions of Article 28 of this Circular;

b.5) A notice of quarantine exemption or a notice of quarantine results issued by a quarantine agency that meets the requirements in accordance with the law on quarantine or a quarantine document issued by a foreign quarantine agency and recognized by the law on quarantine for transit goods subject to quarantine: 01 original. If the specialized law does not specify the original or the photocopy, the customs declarant may submit a photocopy .

For documents specified at Points b.4 and Point b.5 of this Clause, if the national single-window system is applied, specialized state management agencies and specialized inspection agencies shall send permits and documents. notifying the results of quarantine and quarantine exemption in electronic form through the National Single Window Portal, customs declarants do not have to pay when doing customs procedures.

1. c) Responsibilities of the customs declarant:

c.1) Declare information on the independent transport declaration according to the information criteria specified in form No. 07, Appendix II , the declarations according to the information criteria specified in Form No. 09 , Form No. 10 , Form No. 10. No. 11 Appendix II promulgated together with this Circular and enclosed with the documents in other customs dossiers specified at point b, clause 1 of this Article when registering the independent transport declaration through the System. In case the System fails to perform the declaration of goods transportation through the System, the instructions at Point a, Clause 10, Article 50 of this Circular shall be followed.

In case the shipment has to be checked with customs documents ( thread 2) and the documents at point b.4, point b.5 have not been done on the National Single Window Portal, the customs declarant shall submit these documents. to the customs office where the goods are shipped for inspection;

c.2) After the independent shipping declaration has been approved, provide the number information of the independent shipping declaration (Notice of approval of shipping declaration) to the customs office where the goods are shipped and the customs office where the goods are transported to perform sealing, sealing inspection, physical inspection of goods, supervision of goods at the places of departure and arrival;

c.3) Present the goods to the customs authority for sealing (if any) and physical inspection in case the shipment shows signs of law violation at the request of the customs authority;

c.4) Additional declaration of independent transport according to the provisions of Clause 7 Article 50 of this Circular (if any);

c.5) In case the consignment is transported in many shipments, the customs declarant may choose to declare an independent shipping declaration once for the whole shipment or declare an independent declaration for each shipment but must ensure the registered shipping time according to the instructions in form No. 07 Appendix II issued with this Circular. In case the transit time exceeds the time registered with the customs authority but the shipment has not been fully transported, the customs declarant shall make additional declarations about the quantity of goods actually transported and make a declaration. notice on the new independent shipping declaration for the remaining quantity of goods that have not yet been shipped;

c.6) Use a means of transport fitted with a tracking device and connect it to the Sub-department of Customs where the goods are transported, and the Sub-department of Customs where the goods are transported to in case the goods are in transit. stored in tightly stacked, multi-layered, multi-layered containers on vehicles for transportation from abroad to Vietnam and vice versa by inland waterways.

1. d) Responsibilities of the Sub-department of Customs where the goods are transported:

d.1) In case the shipment is subject to customs dossier inspection (line 2), the customs authority shall check the information on the independent transport declaration and documents in the customs dossier; guide the customs declarant to add additional information on the independent transport declaration or the manifests (if any).

In case goods are detected with signs of law violation, physical inspection of goods shall be carried out according to the provisions of Article 29 of this Circular. Actual inspection results are recorded on the test result record sheet according to form 06/PGKQKT/GSQL in Appendix V issued with this Circular and updated into the System.

In case the inspection results detect acts of incorrect declaration of information on the independent transport declaration and the manifests in the customs dossier, administrative penalties shall be imposed according to regulations and instructions for the declarant. additional customs declaration as prescribed in Clause 7 Article 50 of this Circular;

d.2) The customs authority approves the independent shipping declaration on the System within 02 working hours from the date of receipt of valid customs dossiers declared and submitted by the customs declarant;

d.3) Compare the quantity and number of containers (for goods packed in containers), the number of packages and packages (for bulk goods) between the actual goods presented by the customs declarant and the information information declared on the independent shipping declaration; implement the sealing of goods for cases subject to customs sealing according to Clauses 3 and 5, Article 50 of this Circular and update the customs seal number on the System.

In case the goods in transit are contained in tightly stacked, multi-layered, multi-layered containers on the means of transport and transported by inland waterway from abroad to Vietnam, it is not possible to inspect the sealing of the goods. If the shipping company or cannot perform the customs sealing, the Sub-department of Customs at the checkpoint of import is responsible for informing the status of the shipment to the Sub-department of Customs where the goods are transported to carry out the sealing inspection. of the carrier, check and compare the actual goods presented by the customs declarant with the information declared on the independent shipping declaration. The outbound Customs Sub-department is responsible for tracking outgoing goods to coordinate with the Customs Sub-department of the border gate where the goods are transported or related agencies in case the goods are not transported on the correct route. , at the registered time or there are problems during transportation.

In case the goods cannot be sealed (bulk goods, super-long, super-heavy goods, bulky goods), the customs authority must make a certification record according to form No. 35/BBCN/GSQL Appendix V issued with the Notice this document, take photos as is and record detailed information into the System, including: name of goods, quantity, type, code, origin (if any);

d.4) The customs authority updates the information about the transported goods entering the System and keeps track of the information on the shipment subject to customs supervision.

In case the shipment is overdue but no response has been received from the Sub-department of Customs where the goods are transported, the Sub-department of Customs where the goods are shipped shall assume the prime responsibility for, and coordinate with the Sub-department of Customs where the goods are shipped. goods transported to, the Customs Control Team under the Anti-Smuggling Investigation Department organizes verification and handling;

d.5) In case the System fails to perform the declaration of goods transportation through the System, follow the instructions at Point b, Clause 10, Article 50 of this Circular.

1. dd) Responsibilities of the Sub-department of Customs where the goods are transported to:

dd.1) Receive the goods with the approved independent shipping declaration number presented by the customs declarant and check the information on the independent transport declaration on the System;

dd.2) Check the seal or condition of the goods, compare the actual seal number with the customs seal number (if any) or the carrier seal number (if any) on the shipping declaration independent list of containers/packages/bales or compare the status quo of goods with the updated information about the goods on the System in case it cannot be sealed.

In case transit goods are contained in tightly stacked, multi-layered, multi-layered containers on means of transport, transported abroad by inland waterways, based on information on the route and transit time, warnings on the monitoring system, information of the outgoing Customs Sub-department on the status of the shipment, information on the tracking device, the Director of the Sub-department of Customs shall decide on the inspection of customs seals. customs or seal of the carrier, check the condition of the goods;

dd.3) In case there are signs of law violations (including cases of violations when inspected according to the provisions of Point dd.2 of this Clause), the Director of the Sub-department of Customs shall decide the inspection . physical inspection of goods according to regulations and handle violations according to the provisions of law (if any) . The actual inspection results are recorded on the test result record sheet, made according to form 06/PGKQKT/GSQL in Appendix V issued with this Circular;

dd.4) Update information of goods transported to their destination into the System immediately after the goods are delivered.

In case goods in transit are exported through a border gate by road, inland waterway, or by international railway, update information about goods transported to their destination into the System; supervise goods from entering the customs supervision area at the border gate of exportation until the goods are exported across the border and update information about actually exported goods on the System;

dd.5) In case the System fails to perform the declaration of goods transportation through the System, the instructions at Point b, Clause 10, Article 50 of this Circular shall be followed.

2. Customs procedures for goods in transit via international airways that are brought into Vietnam and taken abroad at the same international airport where they are unloaded at warehouses, yards or ports.
3. a) Customs dossier:

a.1) A list of goods in transit according to the information specified in the form No. 08, Appendix II issued with this Circular;

a.2) Bill of lading or other transport documents of equivalent value: 01 photocopy.

In case all goods have been declared on the electronic Manifest, if the customs declarant declares the file code notified by the customs authority on the e- Manifest system at the criterion "Note 1", then do not have to submit a photocopy of the bill of lading in the customs dossier;

a.3) Transit permit for goods subject to a permit according to current regulations: 01 original if transited once or 01 photocopy enclosed with a tracking slip if transited many times.

The issuance and deduction of deductions on the monitoring sheet shall be carried out at the Sub-department of Customs where the goods are transported according to the provisions of Article 28 of this Circular;

a.4) A notice of quarantine exemption or notification of quarantine results from a quarantine agency that meets the requirements in accordance with the law on quarantine, or a quarantine document issued by a foreign quarantine agency and approved by a quarantine agency. The law on quarantine recognized for the case of goods in transit subject to quarantine: 01 original. If the specialized law does not specify the original or a photocopy, the customs declarant may submit a photocopy.

For documents specified at Point a.3, Point a.4 of this Clause, if the national single-window system is applied, specialized state management agencies and quarantine agencies shall send permits and written notices. quarantine results, quarantine exemption in electronic form through the National Single Window Portal, customs declarants do not have to submit when doing customs procedures.

1. b) Responsibilities of the customs declarant:

b.1) Make a declaration on the manifest of goods in transit and attach the documents specified at Point a, Clause 2 of this Article through the customs electronic data processing system;

b.2) Presenting the goods to the customs authority for physical inspection in case the shipment shows signs of law violation;

b.3) Additional declaration of information on the manifest of goods in transit (if any);

b.4) Receive the manifest of goods in transit approved by the customs authority.

1. c) Responsibilities of the customs authority:

c.1) Check the information on the manifest of goods in transit, documents in the customs dossier and guide the customs declarant to add other information on the manifest of goods in transit (if any);

c.2) In case of detecting signs of law violation, the customs officer shall carry out physical inspection of goods according to the provisions of Article 29 of this Circular and handle violations according to the provisions of law (if applicable). yes). The actual inspection results are recorded on the test result record sheet according to form 06/PGKQKT/GSQL in Appendix V to this Circular and updated into the System;

c.3) The customs officer shall approve the manifest of goods in transit within 02 working hours from the date of receipt of a valid set of documents submitted and presented by the customs declarant;

c.4) When goods in transit are transported in and out of the port area, the customs authority shall certify the actual quantity of goods transported in and out on the manifest of goods in transit on the basis of check and compare the container information declared on the manifest with the container information entering and leaving the port area about the container number, the carrier's seal number (if any).

In case the inspection and comparison results are suitable, and there is no information about the shipment showing signs of law violation, the customs authority will confirm it on the System. In case the inspection and comparison results are not suitable, they shall verify, clarify and handle violations according to regulations.

1. d) In case the System fails to carry out the declaration of goods transportation through the System, the customs declarant and the customs authority shall comply with the provisions of Point b, Clause 10, Article 50 of this Circular.
2. Customs procedures for transit goods that are separated or packed together in containers, freight wagons with exported goods that have completed customs procedures, goods to be imported, and exported and imported goods sent via postal service, courier service
3. a) Goods in transit are separated, packed together in containers, freight wagons with exported goods that have completed customs procedures, goods expected to be imported, packed together with exported or imported goods sent through the service. postal and express delivery services must satisfy the provisions of Article 43 of Decree No. 08/2015/ND-CP as amended and supplemented at Point 10, Clause 19, Article 1 of Decree No. 59/2018/ND-CP and may only be divided and packed together at the locations specified in Article 43 of Decree No. 08/2015/ND-CP as amended and supplemented at Point 9 Clause 19 Article 1 of Decree No. 59/2018/ND-CP .

In case imported goods sent via postal or express delivery services are on the list of imported goods subject to customs procedures at the import border gate under the Prime Minister's decision, they may be packed together with goods in transit. then perform separation at the gathering place, centralized inspection and supervision for postal goods, concentrated place of collection, inspection and supervision for express goods;

1. b) Responsibilities of the customs declarant:

In addition to the responsibilities specified in Article 43 of Decree No. 08/2015/ND-CP as amended and supplemented at Point 3, Clause 19, Article 1 of Decree No. 59/2018/ND-CP , the customs declarant is responsible for:

Make declarations on each independent transport declaration for each type and corresponding route of transportation as prescribed in Clause 1 of this Article and write the number of the independent transport declaration of the packaged goods in the criterion “Notes”. 2” on each separate declaration for imported, exported and transited goods;

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

c.1) Check the separation conditions, the location of separation of transit goods from imported goods specified in Clause 19, Article 1 of Decree No. 59/2018/ND-CP and point a of this Clause to carry out procedures according to each type and corresponding transportation route;

c.2) Perform the tasks specified at Point d, Clause 1 of this Article;

1. d) Responsibilities of the Sub-department of Customs in charge of the place where goods are split or packed together:

In addition to the responsibilities specified in Article 43 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 19, Article 1 of Decree No. 59/2018/ND-CP , the Sub-department of Customs where the goods are managed Locations for separating and packing goods shall be carried out:

d.1) Responsibilities of the Customs Sub-department of destination specified at Point dd, Clause 1 of this Article when the goods are transported to the place of separation or packing;

d.2) Responsibilities of the Sub-department of Customs at the place of departure are specified at Point d, Clause 1 of this Article after the goods in transit have finished packing with the exported goods at the place where the goods are packed together.

1. dd) Responsibilities of the Customs Sub-department at the checkpoint of export:

dd.1) Perform the tasks specified at Point dd, Clause 1 of this Article;

dd.2) Check the independent shipping declaration recorded in the criterion "Note 2" on the independent shipping declaration to confirm 02 independent shipping declarations on the system.

30. To add Article 51a, Article 51b and Article 51c as follows:

“Article 51a. Customs procedures for goods transshipped at seaports

1. Customs procedures for transshipped goods transported between seaports, transshipped goods transported between ports within the same seaport
2. a) Customs dossier:

a.1) An independent transport declaration according to the information criteria specified in form No. 07 of Appendix II issued with this Circular ;

a.2) A detailed list of transshipped goods, made according to form No. 09, Appendix II issued with this Circular;

a.3) Bill of lading or other transport documents of equivalent value as prescribed by law: 01 photocopy.

In case all goods have been declared on the electronic Manifest (e-Manifest system), if the declarant declares the file code notified by the customs authority on the e-Manifest system at the criteria “Note 1” is not required to submit a copy of the bill of lading in the customs dossier.

1. b) Responsibilities of the customs declarant: comply with the provisions of Point c, Clause 1, Article 51 of this Circular;
2. c) Responsibilities of the Sub-department of Customs where the goods are transported: comply with the provisions of Point d, Clause 1, Article 51 of this Circular;
3. d) Responsibilities of the Sub-department of Customs where the goods are transported to: comply with the provisions of Point dd Clause 1 Article 51 of this Circular.
4. Customs procedures for goods transshipped from abroad brought into the transshipment area and brought abroad directly from this transshipment area
5. a) Customs dossier:

a.1) A list of transshipped goods according to the information specified in the form No. 08, Appendix II issued with this Circular;

a.2) Bill of lading or other transport documents of equivalent value: 01 photocopy.

In case all goods have been declared on the electronic Manifest, if the customs declarant declares the application code notified by the customs authority on the e-Manifest system at the criterion "Note 1", then no must submit a photocopy of the bill of lading in the customs dossier.

1. b) Responsibilities of the customs declarant and the customs authority: Comply with the provisions of Clause 2, Article 51 of this Circular. In case the System fails to perform the declaration of goods transportation through the System, the provisions of Point b, Clause 10, Article 50 of this Circular shall be followed.

Article 51b. Customs procedures for exported and imported goods transferred from border gate to border gate shall be carried out in the form of independent transportation

Customs procedures for goods transferred from border gate to border gate specified at Point c, Clause 1, Article 50 of this Circular shall be carried out in the form of independent transportation, specifically as follows:

1. Customs documents
2. a) An independent transport declaration according to the information criteria specified in form No. 07 of Appendix II issued with this Circular;
3. b) Bill of lading or other transport documents of equivalent value as prescribed by law (except for exported goods): 01 photocopy;

In case all goods have been declared on the electronic Manifest (e-Manifest system), if the declarant declares the file code notified by the customs authority on the e-Manifest system at the criteria “Note 1” is not required to submit a copy of the bill of lading in the customs dossier.

2. Responsibilities of the customs declarant: Comply with the provisions of Point c, Clause 1, Article 51 of this Circular;
3. Responsibilities of the Sub-department of Customs where the goods are transported: comply with the provisions of Point d, Clause 1, Article 51 of this Circular.
4. Responsibilities of the Sub-department of Customs where the goods are transported to: comply with the provisions of Point dd, Clause 1, Article 51 of this Circular.

Article 51c. Customs procedures for goods transferred from border gate to border gate are carried out in the form of combined transportation

1. Combined transport customs procedures are applied to goods specified in Clause 2, Article 50 of this Circular.
2. Location, documents and customs procedures for goods transported in combination with customs procedures for export and import shipments of the respective type; the information on the combined transport declaration shall be declared according to the criteria specified in form No. 01 or form No. 02, Appendix II issued with this Circular.

In case the System does not support the combined declaration of shipping information, the customs declarant requests that the goods be transported under the customs supervision in the criterion "Notes" on the customs declaration (specify the time of shipment). time, route, place where the goods are shipped and the place where the goods are shipped). The customs declarant is responsible for presenting the goods for the customs authority to seal in the cases specified in Clause 3, Article 50 of this Circular for handing over to the Sub-department of Customs where the goods are transported. Come to continue the procedure.

3. For export goods
4. a) For exported goods that have been physically inspected at the Sub-department of Customs where the declaration is registered, in the case where customs sealing is required:

a.1) Responsibilities of the Sub-department of Customs where the goods are transported:

a.1.1) Sealing the goods; update the information of the minutes of delivery of goods under supervision on the System.

In case if it is bulk, bulky, super-long or super-heavy goods that cannot be sealed, the customs authority shall specify the name, quantity, type, code, origin (if any) or take a photo of the goods. original photos of goods, updated on the System or attached to the handover minutes;

a.1.2) Print 01 copy of the Handover Minute from the System, sign and stamp the customs officer, specify the date, month and year of certification on the Handover Minute and hand over the Handover Minute with the goods to the person. customs declaration for transportation to the export border gate;

a.1.3) Tracking information about shipments subject to customs supervision;

a.1.4) Verify the condition of goods in case the goods have not arrived at the checkpoint of export beyond the time limit for transporting goods.

a.2) Responsibilities of the Sub-department of Customs where the goods are transported to:

a.2.1) Receive the handover record and goods presented by the customs declarant;

a.2.2) Check the status of customs sealing and compare with the information of goods transported on the System and sign and stamp the customs officer, clearly stating the date, month and year of the confirmation on the table of minutes. delivered to return to the customs declarant;

a.2.3) Update information on incoming goods on the System;

a.2.4) Coordinate with the Sub-department of Customs where the goods are transported to verify the status of the shipment in case the transit time is over and the destination has not yet been reached.

1. b) For exported goods not subject to customs sealing: The customs declarant is responsible for transporting the goods to the checkpoint of export.
2. For imported goods
3. a) For imported goods that are brought back for inspection at an inspection location outside the border gate, goods subject to customs sealing:

a.1) Responsibilities of the Sub-department of Customs where the declaration is registered:

a.1.1) Update information on the System to request the Sub-department of Customs where the sealed goods are stored, hand over to the declarant for transportation to the inspection location;

a.1.2) Receive the goods transported by the customs declarant, check the sealing status of the goods and compare with the information on the goods transported on the System and sign and stamp the customs officer, specify the date, month and year of certification on 02 handover minutes, keep 01 copy and return 01 copy to the customs declarant;

a.1.3) Update incoming goods information on the System;

a.1.4) Monitor information about transported goods, and coordinate with the Sub-department of Customs where the goods are stored to verify the status of the shipment in case the shipment is overdue but the goods have not yet arrived at the inspection location.

a.2) Responsibilities of the Sub-department of Customs where the goods are stored:

a.2.1) At the request of the Sub-department of Customs where the declaration is registered, the customs authority shall seal and update the information on the minutes of delivery of transported goods entering the System;

a.2.2) Print 03 minutes of handover from the System, confirm, sign and stamp the customs officer, ask the customs declarant to sign and clearly write his/her name. The Sub-department of Customs shall keep 01 copy and hand over 02 minutes of handover together with the goods to the declarant for transportation to the inspection place;

a.2.3) Tracking information about shipments subject to customs supervision;

a.2.4) Organize the verification of the condition of the goods in case the goods are past the time limit for transportation but the goods have not yet been transported to the inspection location.

1. b) For imported goods that are not subject to customs sealing: The customs declarant shall carry out customs procedures and bring the goods through the supervision area at the border gate after completing customs procedures as prescribed.
2. In case the System crashes as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP , no It is possible to make the declaration of the carriage of goods under customs supervision through the System
3. a) The customs declarant provides the customs declaration and presents the goods to the customs office where the goods are shipped and the customs office where the goods are transported;
4. b) The Sub-department of Customs where the goods are transported shall check the information on the customs declaration of exported and imported goods to make 03 minutes of goods handing over according to form No. 10/BBBG/GSQL Appendix V enclosed with this Circular and confirmed on the Goods Handover Minutes. Hand over 02 minutes of handing over to the customs declarant to transport the same goods to the Sub-department of Customs where the goods are transported to for further procedures as prescribed;
5. c) The Sub-department of Customs where the goods are transported to certify on 02 records of goods handing over, return 01 record to the customs declarant, save 01 record, and return (fax) to the Customs Sub-department where the goods are located. goods shipped to know and keep with customs records. "

thirty first. Article 52 amended and supplemented as follows:

“Article 52. Customs supervision of imported goods brought into, stored, and brought out from ports, warehouses, yards and locations connected to the e-customs data processing system

1. Supervision of goods transported by container or bulk put in, store, take out the seaport
2. a) Before the time of loading and unloading goods from the means of transport into the port :

a.1) Responsibilities of the customs authority: Based on the information on the ship's dossier set declared on the National Single Window System, provide information on the list of goods expected to be unloaded at the port and the list of containers . Scan (if any) according to the information criteria specified in Form No. 01 ( container cargo ), Form No. 02 (bulk cargo) or form No. 03 in Appendix X issued together with this Circular to the system of port , warehouse and yard operators .

For the list of goods expected to be unloaded at the port, the time of delivery is at least 08 hours before the ship is expected to dock at the port. For the list of containers to be screened (if any), the time to provide is at least 04 hours before the ship is expected to dock;

a.2) Responsibilities of port, warehouse and yard operators: Receive information on the list of goods expected to be unloaded at the port and the list of scanned containers (if any) from the electronic data processing system. customs.

1. b) During the loading and unloading of goods into the port:

b.1) Responsibilities of port, warehouse and yard operators:

b.1.1) Check the condition of the packaging containing the goods; compare the conformity between the information on the list of goods expected to be loaded and unloaded with the actual goods being loaded and unloaded at the port in terms of the container number, the carrier's seal number attached to the container or the quantity, weight, and volume of the goods. with bulk cargo (depending on the terms of delivery).

In case the packaging containing the goods is not in its original state, the comparison results are different or the goods are detected with signs of law violation, the following actions shall be taken:

b.1.1.1) Update incorrect information according to the information criteria specified in form No. 18 (container cargo) or form No. 19 (bulk cargo) Appendix X issued with this Circular and send it to the handling system. customs electronic data management;

b.1.1.2) Immediately notify the Sub-department of Customs where the goods are stored of information about goods showing signs of law violation and storing goods showing signs of law violation into a separate area;

b.1.1.3) Sign and receive the certification minutes in case there is a written certification of goods information showing signs of law violation or different goods information between related parties;

b.1.1.4) Receive from the customs electronic data processing system additional information about the shipment that is not on the list of expected loading and unloading at the port but actually unloading at the port.

b.1.2) After the loading and unloading is completed, update the information of the unloaded goods according to the information criteria specified in form No. 14 (container cargo) and form No. 15 (bulk cargo ). In case there is a change in cargo information when unloading (correcting, canceling, changing the form of unloading or the unit of measurement for bulk cargo), the information shall be updated according to the information criteria specified in form No. 16 , Form No. 17. , form No. 25 (container cargo), Form No. 26 (bulk cargo ) or form No. 27 in Appendix X issued together with this Circular and sent to the customs electronic data processing system;

b.1.3) For containers scanned according to the customs office 's coordination notice :

b.1.3.1) In case the screening site is located in the port area, transport the container to the screening location; finish the screening and transport the container to the cargo storage area at the port according to regulations;

b.1.3.2) In case the screening location is outside the port area, present the container to the customs authority to seal and sign the handover record; transport the container to the screening location, update the container information out of the port and send it to the e-customs data processing system. Finish the screening, transport the container to the cargo storage area at the port as prescribed, update the information on the unloading container according to the information criteria specified in the form No. 14 Appendix X issued with this Circular and sent to the Customs Electronic Data Processing System.

b.2) Responsibilities of the customs authority:

b.2.1) On the basis of information received from the National Single Window System, other information related to the loading and unloading goods (if any), the Director of the Sub-department of Customs shall decide on measures to monitor goods, means of transport in the process of loading and unloading goods at the port;

b.2.2) In case the goods are not in their original condition (such as due to loss or breakage of the carrier's seal, torn or broken container), the comparison results are different (such as excess goods or no information on the goods). information in the list of expected loading and unloading) or there are signs of law violation according to the notice of the port, warehouse and yard business, the following actions shall be taken:

b.2.2.1) The supervising customs officer is assigned the task of inspecting and determining the original condition of the goods' packaging. In case of detecting signs of law violation, the application of supervision measures (such as customs sealing, surveillance by camera) and requesting the Customs Sub-department where the goods are stored shall take measures to inspect and handle violations. violations (if any) according to regulations;

b.2.2.2) After checking and verifying, there is information about goods showing signs of law violation or goods having a difference between the actual quantity of goods unloaded and the quantity of goods on the bill of lading or other documents. From delivery, packaging containing goods is not guaranteed to be in its original state (due to tearing, breaking, or damage of the container), the supervising customs officer is assigned the task of making and signing the certification minutes between the concerned parties, delivering the goods. each party keeps 01 copy or makes a record of administrative violations (if any) and handles them according to regulations;

b.2.2.3) For a shipment without information according to the list expected to be loaded and unloaded at the port but actually unloaded at the port, the Sub-department of Customs where the goods are stored shall notify the Sub-department of Customs where the procedures are carried out. Incoming means of transport require customs declarants to make additional declarations on the National Single Window System and handle violations (if any) according to regulations.

b.2.3) Receive information on unloading goods, and information on repairing unloading goods. In case there is a change in cargo information when unloading (cancellation, change in the form of unloading or the unit of account for the shipment), at the request of the port, warehouse and yard operator (with stating the reason), customs officers assigned to supervise, approve and update on the customs electronic data processing system and provide it to the system of port, warehouse and yard operators. ;

b.2.4) For containers screened at a location outside the port area: The customs officer assigned to seal the container, make and sign the handover record, hand over 01 handover record to the carrier, monitor feedback and handle violations (if any) according to regulations; Update information on containers eligible to pass through the monitoring area according to the information criteria specified in form No. 04, Appendix X issued with this Circular to the system of the port, warehouse and yard business.

1. c) Changes in the status of goods during the storage of goods at the port (see goods before customs declaration, take samples of goods or change the packaging of goods):

c.1) Responsibilities of the customs declarant:

c.1.1) In case of viewing goods before customs declaration: comply with the provisions of Article 17 of this Circular;

c.1.2) In case of taking samples of goods: comply with the provisions of Article 31 of this Circular;

c.1.3) In case of changing the packaging containing the goods (packing, withdrawing the goods at the port due to tearing, breaking, damage, changing the container, changing the packaging):

Notify information on change of goods packaging as prescribed in form No. 37, Appendix X issued together with this Circular to the Sub-department of Customs where the goods are stored, and at the same time notify the port and warehouse operator , yards to coordinate implementation;

c.1.4) Sign and receive the Certification Minutes after completing the work of viewing goods before customs declaration, taking samples of goods or changing the packaging containing goods (if any) as prescribed.

c.2) Responsibilities of port, warehouse and yard operators:

Cooperate in witnessing the implementation at the request of the customs authority or the customs declarant; Sign the certification record (if any) and change the status of goods as follows:

c.2.1) For container cargo:

c.2.1.1) The entire consignment is still kept in the container but the seal is changed: Update the seal number of the carrier or customs (if any) according to the information specified in the form No. 24 Appendix Appendix X promulgated together with this Circular and sent to the customs electronic data processing system;

c.2.1.2) The whole shipment is transferred to another container: Update the status of the withdrawn container to the empty container state and update the container number, the carrier's seal number or the customs (if any) ) according to the information criteria specified in Forms No. 20 and No. 14 of Appendix X issued together with this Circular and sent to the customs electronic data processing system;

c.2.1.3) The entire consignment is withdrawn from the container and left at the port, warehouse or yard in bulk form: After completing the withdrawal, update the status of the withdrawn container to the empty container state and update it at the same time. Update the status of goods withdrawn from the container as for bulk cargo according to the information criteria specified in Form No. 20 and Form No. 15, Appendix X issued with this Circular and send it to the customs electronic data processing system. mandarin;

c.2.1.4) A part of goods is withdrawn from the container to be packed into another container or left at the port in bulk form: The part of goods that remains in the container shall comply with Item c.2.1.1 of this Clause; the goods packed in the new container shall comply with Item c.2.1.2 of this clause except updating the status of the withdrawn container; The bulk cargo part is done as in Item c.2.1.3 of this clause, except updating the status of the withdrawn container.

c.2.2) For bulk cargo:

c.2.2.1) All goods are packed into containers to be brought through the monitoring area: After completing the packing of goods into the container, update the information about the packed bulk goods in the container and update the change information. change the status from empty container to container with goods according to the information criteria specified in form No. 22 and form No. 23 in Appendix X issued with this Circular and send it to the customs electronic data processing system;

c.2.2.2) Part of the shipment is packed into the container, the other part is kept in bulk to pass through the monitoring area: After completing the packing, update the information of the bulk cargo packed into the container as follows: In the case specified at Point c.2.2.1 of this Clause, the part to leave shall send information on goods unloaded according to the information criteria specified in form No. 15, Appendix X issued together with this Circular and send to the system. customs electronic data processing system.

c.3) Responsibilities of the customs authority:

c.3.1) The Director of the Sub-department of Customs shall decide on measures and methods to supervise the process of changing the status of goods and assign the customs officer to do so on the basis of information on the notice of request for change of packaging. goods from the customs declarant, other relevant information (if any);

c.3.2) Customs officers assigned to supervise the implementation of customs sealing according to regulations (if any); make and sign a certification minutes between the involved parties and assign each party to keep 01 copy after witnessing is completed;

c.3.3) In case the change in the goods packaging changes the shipping method code on the customs declaration, the customs officer assigned to supervise and update the new shipping method code and number new containers (if any) on the customs electronic data processing system and provide information to the system of the port, warehouse and yard business;

c.3.4) Receive and update information on changes to the status quo of goods from the system of the port, warehouse or yard operator (if any).

1. d) When taking the goods out of the port

d.1) Responsibilities of the customs authority:

d.1.1) Provide information on goods eligible for passage through the customs supervision area according to the information criteria specified in form No. 04 (container cargo) or form No. 05 (bulk cargo) Appendix X issued together with this Circular. This investment goes to the system of the port, warehouse and yard business.

In case of changing the status of the customs declaration (pausing, unpausing, canceling after customs clearance) or changing the container that is eligible to pass through the monitoring area (modifying, canceling), the customs office where the customs declaration is made (temporarily) stop, unpause, cancel after customs clearance) update information on the customs electronic data processing system according to the information criteria specified in form No. 06 or form No. 07, Appendix X issued together with this Circular. and send it to the system of the port, warehouse and yard business.

In case the port, warehouse or yard operator sends information requesting cancellation of the certification of goods passing through the monitoring area for the shipment (clearly stating the reason), the customs officer assigned the task of supervising and inspecting the goods. reasons for considering, deciding to allow the cancellation of confirmation of goods through the customs electronic data processing system and providing information to the system of the port, warehouse and yard operator;

d.1.2) Receive information about goods taken out of the customs controlled area from the system of the port, warehouse or yard operator;

d.1.3) Guide the customs declarant to complete the procedures for the consignment that is not eligible to pass through the customs supervision area according to the notice of the port, warehouse or yard operator (if any);

d.1.4) For bulk goods with quantity or weight deviation from the quantity or weight declared on the customs declaration when passing through the monitoring area, the customs officer is assigned the task of guiding the declarant. additional customs declaration as prescribed in Article 20 of this Circular;

d.1.5) For bulk goods (in the form of bales) there is a change in the number of packages as declared on the customs declaration with the actual goods being unloaded (due to torn goods during loading and unloading, storage, If the package containing the goods is broken, causing a change in the number of packages or the unit for calculating the quantity of goods), on the basis of information requested by the port, warehouse or yard business, the customs officer assigned to approve the notification shall be information on the actual number of parcels to be allowed to pass through the customs supervision area on the customs electronic data processing system and send it to the system of the port, warehouse and yard operator.

d.2) Responsibilities of the customs declarant:

Provide information (customs declaration number or cargo management number) of the consignment eligible to pass through the customs supervision area to the port, warehouse or yard business;

d.3) Responsibilities of port, warehouse and yard operators:

Compare the conformity between the information received from the e-customs data processing system with the actual goods when leaving the port about the container number, the carrier's seal number or the customs (if any) mounted on the container; the number of packages, weight or volume for bulk cargo (depending on the terms of delivery) and do the following:

d.3.1) Allowing the goods to be taken out of the area of customs supervision if the comparison results are appropriate (including the case where the bulk cargo has a difference in weight compared to the declared weight on the customs declaration). when passing through the monitoring area);

d.3.2) It is not allowed to take the goods out of the customs supervision area if the comparison results are not suitable (including the quantity of bulk cargo with excess weight difference compared to the declared weight on the customs declaration). eligible to pass through the customs supervision area) or have not received information that the shipment is eligible to pass through the customs supervision area or received information on temporary suspension of goods passing through the customs supervision area; at the same time, notify the customs declarant to contact the customs office to complete the procedures for the shipment as prescribed;

d.3.3) Within 15 minutes after the goods are taken out of the customs supervision area , update the information of the consignment taken out of the area of customs supervision according to the information criteria specified in the form No. 21 ( container cargo) or form No. 22 (bulk cargo) Appendix X promulgated together with this Circular and sent to the customs electronic data processing system.

2. Monitoring imported goods in the form of gas, liquid pumped from the means of transport into the warehouse, stored and pumped out of the warehouse.
3. a) Before the time of pumping goods from the means of transport into the warehouse:

a.1) Responsibilities of the customs declarant:

Present the volume assessment registration certificate certified by the assessment trader or the designated conformity assessment organization; a sampling record or a sampling document certified by the trader with the state inspection agency for quality (for the case on the list of imported goods subject to state inspection of quality) unless the trader the customs declarant has sent this document through the e-customs data processing system;

a.2) Responsibilities of the customs authority:

a.2.1) Based on the information on the ship dossier set declared on the National Single Window System, provide information on the list of goods expected to be pumped into the warehouse according to the information criteria specified in form 02 (goods). gas, liquid) Appendix X issued together with this Circular to the system of port, warehouse, yard and warehouse operators at least 08 hours before the ship is expected to dock;

a.2.2) Examine the documents presented by the customs declarant as prescribed at Point a.1 of this Clause and do the following:

a.2.2.1) In case of satisfaction, the decision to pump goods into the warehouse (including the warehouse located in the port or outside the port);

a.2.2.2) In case of unsatisfactory, the declarant shall be instructed to comply with the provisions of Point a.1 of this Clause.

a.3) Responsibilities of port, warehouse and yard operators: Receive information on the list of goods expected to be pumped into the warehouse from the e-customs data processing system.

1. b) Supervising the process of pumping goods into the warehouse and storing goods at the warehouse:

b.1) Responsibilities of port, warehouse and yard operators:

b.1.1) Update information on the quantity of goods pumped into the warehouse using form No. 15 in Appendix X issued with this Circular and send it to the customs electronic data processing system;

b.1.2) Sign and receive the Certification Minutes in case there is a record of certification of goods with signs of law violation or other wrong goods information between related parties after the pumping work is completed. goods (if any);

b.1.3) Take responsibility before the law for the preservation of goods in their original state until receiving information that goods are eligible to pass through the customs supervision area from the e-customs data processing system.

b.2) Responsibilities of the customs authority:

b.2.1) On the basis of information received from the customs declarant and other information (if any), the Director of the Sub-department of Customs shall decide on measures and methods to supervise goods from the time they are pumped from the means of transport. loading into the warehouse until customs clearance, release of goods;

b.2.2) In case, after inspection and verification, there is information about goods showing signs of law violation or goods having a difference between the actual quantity of goods pumped into the warehouse and the quantity of goods on the bill of lading, delivery and receipt documents, the supervising customs officer is assigned the task of making and signing the certification minutes between the concerned parties, assigning each party to keep 01 copy or make a record of administrative violations (if any) and handle them. according to the law;

b.2.3) Receive information about the quantity of goods pumped into the warehouse from the system of the port, warehouse and yard operator.

1. c) Monitoring the process of pumping goods out of the warehouse:

c.1) Responsibilities of the customs declarant:

Provide information on the customs declaration number of the consignment eligible to pass through the customs supervision area for the port, warehouse or yard business;

c.2) Responsibilities of the customs authority:

c.2.1) Provide information on goods eligible for passage through the customs supervision area according to the information criteria specified in form No. 05, Appendix X issued together with this Circular to the system of the port operator, Warehouse;

c.2.2) Receive information about goods taken out of the warehouse from the system of the port, warehouse or yard operator.

c.3) Responsibilities of port, warehouse and yard operators:

c.3.1) Receive information about eligible goods through the customs supervision area and allow the quantity of goods to be pumped out of the warehouse in accordance with the quantity declared on the customs declaration that is eligible to pass through the area. the monitoring area (including the case where there is a missing difference in weight or volume compared to the weight or volume declared on the customs declaration);

c.3.2) If the shipment has not yet received information that the shipment is eligible to pass through the customs supervision area, or the information on temporary suspension of goods passing through the customs supervision area has not been received, it is not allowed to pump the goods out of the warehouse. ; at the same time, notify the customs declarant to contact the customs office to complete the procedures for the shipment as prescribed;

c.3.3) C update information about goods being pumped out of the warehouse according to the information specified in the form No. 22 Appendix X issued with this Circular and send it to the customs electronic data processing system.

3. Supervision of imported goods brought into, stored and taken out of the CFS
4. a) Before the time of bringing imported goods into the CFS:

a.1) Responsibilities of retail collection service enterprises:

For goods packed in the same container of many shippers with different bills of lading, the retail collection service enterprise puts the container into the CFS for separation and does the following:

a.1.1) In case the CFS is located in the port: Transport the goods to the CFS for separation according to regulations;

a.1.2) In case the CFS is located outside the port: Carry out customs procedures for transported goods as prescribed in Clause 2, Article 51b of this Circular;

a.1.3) Preserve the original condition of goods during the transportation of containers from the port yard or from the border gate of import to the CFS warehouse.

a.2) Responsibilities of enterprises operating retail collection locations (hereinafter referred to as CFS enterprises): Notify the list of containers to be brought into the CFS for separation (specify: vessel name, date, etc.) expected ship, owner's bill of lading number, secondary bill of lading number, date of secondary bill of lading, container number, carrier's seal number, name of importer, name of goods, number of packages) send to Sub-Department The customs office where the CFS is managed through the customs electronic data processing system for the case where the CFS is located in the port;

a.3) Responsibilities of the Sub-department of Customs where the border gate or port of discharge is managed:

a.3.1) In case the CFS is located in the port: Based on the ship file information declared on the National Single Window System, the list of containers put into the CFS and other information related to the containers brought into the CFS. into the CFS (if any), the Director of the Sub-department of Customs where the CFS is in charge shall decide on measures to monitor the goods brought into the CFS;

a.3.2) In case the CFS is located outside the port: Carry out customs procedures for outbound shipments as prescribed in Clause 3, Article 51b of this Circular;

a.3.3) After the shipment is approved to be shipped, the e-customs data processing system provides information about the goods expected to be loaded and unloaded at the CFS according to the information criteria specified in form No. 08 Appendix Appendix X promulgated together with this Circular to the system of CFS warehouse enterprises.

1. b) When bringing imported goods into the CFS:

b.1) Responsibilities of CFS warehouse business:

b.1.1) Check the condition of the container containing the goods; compare the conformity between the information on the list of containers expected to be loaded and unloaded with the actual container loading and unloading at the CFS in terms of the container number, the seal number of the carrier attached to the container.

In case the container containing goods is not in its original state, the comparison results are different or the goods are detected with signs of law violation, the following actions shall be taken:

b.1.1.1) Update false information using form No. 18 (container cargo) Appendix X issued with this Circular and send it to the customs electronic data processing system;

b.1.1.2) Immediately notify the Sub-department of Customs where the goods are stored of information about goods showing signs of law violation and storing goods showing signs of law violation into a separate area;

b.1.1.3) Sign and receive the Certification Minutes in case there is a written certification of goods information showing signs of law violation or different goods information between related parties.

b.1.2) After completing the loading and unloading of containers at the CFS, update the information about the unloading container or the information about repairing the unloading container (if any) according to the information specified in the form No. 14 or Form No. 16 of Appendix. Appendix X promulgated together with this Circular and sent to the customs electronic data processing system.

b.2) Responsibilities of the customs authority where the CFS is managed:

b.2.1) In case the CFS is located outside the port:

Carry out customs procedures for incoming shipments according to the provisions of Clause 4, Article 51b of this Circular;

b.2.2) In case, after inspection and verification, there is information about goods showing signs of law violation or goods having a difference between the actual quantity of goods unloaded and the quantity of goods on the bill of lading or the From delivery, packaging containing goods is not guaranteed to be in its original state (due to tearing, breaking, or damage of the container), the supervising customs officer is assigned the task of making and signing the certification minutes between the concerned parties, delivering the goods. each party keeps 01 copy or makes a record of administrative violations (if any) and handles them according to regulations;

b.2.3) Receive information about containers put into the CFS warehouse from the system of the CFS warehouse operator.

1. c) When exploiting and storing imported goods at CFS:

c.1) Responsibilities of CFS warehouse business:

c.1.1) After completing the withdrawal, update the status of the withdrawn container to the empty container state, and update the status of the goods withdrawn from the container as for bulk cargo according to the specified information criteria. form No. 20 and Form No. 15, Appendix X issued together with this Circular and sent to the e-customs data processing system.

In case there is a change in cargo information when unloading (correcting, canceling, changing the form of unloading or the unit of measurement for bulk cargo), the information shall be updated according to the information criteria specified in form No. 16 , Form No. 17. , form No. 26 (bulk cargo) or form No. 27 in Appendix X issued together with this Circular and sent to the e-customs data processing system;

c.1.2) In case the packaging of goods is detected not in its original state, the comparison results are different or the goods show signs of law violation, the following actions shall be taken:

c.1.2.1) Update the wrong information according to the information specified in the form No. 19 (bulk cargo) Appendix X issued with this Circular and send it to the customs electronic data processing system;

c.1.2.2) Immediately notify the Sub-department of Customs where the goods are stored of information about goods showing signs of law violation and storing goods showing signs of law violation into a separate area;

c.1.2.3) Sign and receive the Certification Minutes in case there is a written certification of goods information showing signs of law violation or different goods information between related parties (if any).

c.1.3) Preserve the original condition of goods and seals (if any) during the storage of goods at the CFS; sign the CFS warehouse seal with the customs office (if any).

c.2) Responsibilities of the customs authority where the CFS is managed:

c.2.1) On the basis of information received from the customs declarant and other information (if any), the Director of the Sub-department of Customs shall decide on measures and methods to supervise the exploitation of goods at the CFS. ;

c.2.2) In case the goods are not in their original condition or show signs of violation of the law according to the notice of the CFS enterprise, the supervising customs officer is assigned the task of inspecting and determining the authenticity of the goods. original packaging of goods;

c.2.3) After checking and verifying, there is information about goods showing signs of law violation or goods having a difference between the actual quantity of goods landed and the quantity of goods on the bill of lading or delivery documents. When goods are received, the packaging is not in its original state (due to tearing or breaking), the supervising customs officer is assigned the task of making and signing a certification record between the concerned parties, assigning each party to keep 01 copy or make minutes of administrative violations (if any) and handle them according to regulations;

c.2.4) Receiving information about goods entering the CFS; information on correcting goods to the CFS warehouse. In case there is a change in goods information when entering the CFS (cancellation, change in the form of unloading or the unit of measurement for bulk goods), on the basis of the requested information (specifying the reason) of the trading enterprise, CFS warehouse operator, customs officer assigned to supervise, approve, update on the customs electronic data processing system and provide it to the system of CFS warehouse business enterprise.

1. d) When taking imported goods out of the CFS:

Customs declarants, CFS enterprises and customs offices shall comply with the provisions of Point d, Clause 1, Article 52 of this Circular.

4. Supervision of goods brought in, stored, and brought out of bonded warehouses from abroad for import into inland or export to foreign countries
5. a) Before the time when the goods are put into the bonded warehouse:

a.1) Responsibilities of the customs declarant:

a.1.1) Carry out customs procedures for goods imported from abroad into bonded warehouses according to the provisions of Clause 1, Article 91 of this Circular;

a.1.2) Preserving the original condition of goods during the transportation of goods from the port yard or from the border gate of import to the bonded warehouse.

a.2) Responsibilities of the Sub-department of Customs where the border gate or port of discharge is managed:

a.2.1) Carry out customs procedures for outbound shipments as prescribed at Point a.2 Clause 4 Article 51c of this Circular;

a.2.2) After completing the update of information on the minutes of handing over of transported goods, the e-customs data processing system provides information on the list of goods loaded and unloaded at the bonded warehouse according to the specified information. information specified in form No. 08, Appendix X issued together with this Circular to the system of the bonded warehouse business.

1. b) When bringing goods into the bonded warehouse:

b.1) Responsibilities of the customs declarant: To provide information on the customs declaration number of the consignment entering the bonded warehouse from abroad to the bonded warehouse business enterprise;

b.2) Responsibilities of the bonded warehouse business:

b.2.1) Check the condition of the packaging containing the goods; compare the conformity between the fact that goods are loaded and unloaded at the bonded warehouse with the information on the list of goods provided by the customs authority according to form No. 08, Appendix X issued together with this Circular on container number, seal number Seal of the carrier attached to the container, customs seal (if any) or quantity, weight, volume for bulk cargo (depending on the conditions of delivery and receipt of goods).

In case the packaging containing the goods is not in its original state, the comparison results are different or the goods are detected with signs of law violation, the following actions shall be taken:

b.2.1.1) Update incorrect information according to the information criteria specified in form No. 18 (container cargo) or form No. 19 (bulk cargo) Appendix X issued together with this Circular and send it to the handling system. customs electronic data management;

b.2.1.2) Immediately notify the Sub-department of Customs where the bonded warehouse is in charge of information about goods showing signs of law violation and storing goods showing signs of law violation into a separate area;

b.2.1.3) Sign and receive the Certification Minutes in case there is a record of certification of goods information showing signs of law violation or different goods information between related parties.

b.2.2) After completing the loading and unloading of goods at the bonded warehouse, update the information of goods entering the warehouse according to the information criteria specified in form No. 14 (container cargo), form No. 15 (bulk cargo). Appendix X promulgated together with this Circular and sent to the customs electronic data processing system.

In case there is a change in cargo information when unloading (correcting, canceling, changing the form of unloading or the unit of measurement for bulk cargo), the update shall be made according to form No. 16 , Form No. 17 , Form No. 25 (container cargo). ), form No. 26 (bulk cargo) or form No. 27 Appendix X issued with this Circular and sent to the e-customs data processing system.

b.3) Responsibilities of the Sub-department of Customs where the bonded warehouse is managed:

b.3.1) In case the goods are not in their original condition or show signs of law violation according to the notice of the bonded warehouse business, the supervising customs officer is assigned the task of inspecting and identifying the goods. intactness of the goods' packaging;

b.3.2) After checking and verifying, there is information about goods showing signs of law violation or goods having discrepancies between the actual quantity of goods at the yard and the quantity of goods on the bill of lading or delivery documents. When the goods are received, the packaging is not in its original state (due to tearing, breaking, or damage of the container), the supervising customs officer is tasked with making and signing the certification minutes between the relevant parties, handing each party over to each party. keep 01 copy or make a record of administrative violations (if any) and handle according to regulations;

b.3.3) Receive information about goods entering the bonded warehouse; information on fixing goods into bonded warehouses.

1. c) Change of goods status during the storage of goods at the bonded warehouse (see goods before customs declaration, take samples of goods or change the packaging of goods): Customs declarants, enterprises bonded warehouse business and the customs authority shall comply with the provisions of Point c, Clause 1, Article 52 of this Circular;
2. d) When taking goods out of the bonded warehouse for import into the inland, into the free trade zone or exported to a foreign country:

d.1) In case goods are brought from a bonded warehouse to be imported into the inland or imported into a non-tariff zone: the customs declarant, the bonded warehouse business enterprise and the customs authority shall comply with regulations. at Point d, Clause 1, Article 52 of this Circular;

d.2) In case goods are brought from a bonded warehouse to be exported abroad: The customs declarant, the bonded warehouse business enterprise and the customs authority shall comply with the provisions of Point c, Clause 5, Article 52a of this Circular. this.

5. Supervision of imported goods brought in, stored, and brought out to places of concentration, inspection and supervision of exported and imported goods
6. a) When bringing imported goods to a concentrated place of gathering, inspection and supervision of exported and imported goods (hereinafter referred to as the location):

a.1) Responsibilities of the customs declarant or the carrier: Provide information on the customs declaration number (in case the shipment has been registered for the customs declaration) or the goods management number of the imported shipment. export for business location business;

a.2) Responsibilities of the venue business:

a.2.1) Check the condition of the packaging containing the goods; compare the conformity between the actual goods loading and unloading at the location with the shipment information according to the carrier's notice on the container number, the carrier's seal number attached to the container or the quantity, weight, and capacity. for bulk cargo (depending on the terms of delivery and receipt).

In case the packaging containing the goods is not in its original state, the comparison results are different or the goods are detected with signs of law violation, the following actions shall be taken:

a.2.1.1) Immediately notify the Sub-department of Customs where the goods are stored of information about goods showing signs of law violation and storing goods showing signs of law violation into a separate area;

a.2.1.2) Sign and receive the Certification Minutes in case there is a record of certification of goods information showing signs of law violation or different goods information between related parties;

a.2.2) After the loading and unloading is completed, update the information of goods unloaded according to the information criteria specified in Form 14 (container cargo) and Form 15 (bulk cargo) Appendix X issued with Notice this fourth.

In case there is a change in cargo information when unloading (correcting, canceling, changing the form of unloading or the unit of measurement for bulk cargo), the information shall be updated according to the information criteria specified in form No. 16 , Form No. 17. , form No. 25 (container cargo), Form No. 26 (bulk cargo) or form No. 27 in Appendix X issued together with this Circular and sent to the customs electronic data processing system;

a.3) Responsibilities of the Sub-department of Customs where the location is managed:

a.3.1) On the basis of information received from the customs electronic data processing system and other information (if any), the Director of the Sub-department of Customs shall decide on measures to supervise goods and means of transport. loading during the loading and unloading of goods at the location.

In case the goods are not in their original condition (such as due to loss or breakage of the carrier's seal, torn or broken container), the comparison results are different (such as excess goods or no information in the list). loading and unloading according to the notice of the carrier) or there are signs of law violation according to the notice of the location business enterprise, the supervising customs officer shall be tasked with the following tasks:

a.3.1.1) Inspect and determine the original condition of the goods' packaging. In case of detecting signs of law violation, the inspection measures, methods of supervision and handling shall be applied according to regulations;

a.3.1.2) After checking and verifying, there is information about goods showing signs of law violation or goods having a difference between the actual quantity of goods unloaded and the quantity of goods on the bill of lading or other documents. From delivery, packaging containing goods is not guaranteed to be in its original state (due to tearing, breaking, or damage of the container), the supervising customs officer is assigned the task of making and signing the certification minutes between the concerned parties, delivering the goods. each party keeps 01 copy or makes a record of administrative violations (if any) and handles them according to regulations;

a.3.2) Receive information about goods unloaded, information on repairing goods unloaded. In case there is a change in goods information when unloading (cancellation, change in the form of unloading or the unit of calculation for bulk cargo), on the basis of the information requested (specifying the reason) of the business enterprise. location, the customs officer assigned to supervise, approve, update on the customs electronic data processing system and provide it to the system of the location trading enterprise.

1. b) Changes in the status of goods during the storage of goods at the location (see goods before customs declaration, take samples of goods or change the packaging of goods): Customs declarants, business enterprises business locations and customs offices shall comply with the provisions of Point c, Clause 1, Article 52 of this Circular;
2. c) When taking goods out of the place: The customs declarant, the business enterprise and the customs authority shall comply with the provisions of Point d, Clause 1, Article 52 of this Circular.
3. Supervising imported goods brought in, stored, and taken out of the customs clearance site at the inland port
4. a) Before the time of bringing imported goods to the customs clearance place at the inland port (hereinafter referred to as the ICD):

a.1) Responsibilities of the customs declarant or the carrier: To carry out customs procedures for the transported consignment as prescribed in Clause 2, Article 51b or Article 51c of this Circular;

a.2) Responsibilities of the Sub-department of Customs where the port of entry or the port of discharge is managed:

a.2.1) Carry out customs procedures for outbound shipments as prescribed in Clause 3, Article 51b or at Point a.2 Clause 4 Article 51c of this Circular;

a.2.2) When the shipment is approved for transportation or completes the update of the information on the delivery of the goods, the customs electronic data processing system provides information on the list of goods loaded and unloaded at ICD using form No. 08 Appendix X issued with this Circular to the system of ICD business enterprises.

1. b) When importing goods into ICD:

b.1) Responsibilities of ICD business enterprises:

b.1.1) Check the condition of the packaging containing the goods; compare the conformity between the information on the list of goods being loaded and unloaded with the actual goods being loaded and unloaded at the ICD in terms of the container number, the carrier's seal number attached to the container or the quantity, weight, and volume of the goods. loose (depending on the terms of delivery of goods).

In case the packaging containing the goods is not in its original state, the comparison results are different or the goods are detected with signs of law violation, the following actions shall be taken:

b.1.1.1) Update incorrect information according to the information specified in the form No. 18 (container cargo) or form No. 19 (bulk cargo) Appendix X issued with this Circular and send it to the System. customs electronic data processing;

b.1.1.2) Immediately notify the Sub-department of Customs where the goods are stored of information about goods showing signs of law violation and storing goods showing signs of law violation into a separate area;

b.1.1.3) Sign and receive the certification minutes in case there is a written certification of goods information showing signs of law violation or different goods information between related parties;

b.1.1.4) Receive from the customs electronic data processing system additional information about the shipment that is not on the list of expected loading and unloading at the port but actually discharged at the ICD.

b.1.2) After the loading and unloading is completed, update the information about the goods being unloaded according to the information criteria specified in form No. 14 (container cargo) and form No. 15 (bulk cargo) Appendix X issued together with this Circular. this fourth.

In case there is a change in cargo information when unloading (correcting, canceling, changing the form of unloading or the unit of measurement for bulk cargo), the information shall be updated according to the information criteria specified in form No. 16 , Form No. 17. , form No. 25 (container cargo), form No. 26 (bulk cargo) or form No. 27 in Appendix X issued with this Circular and sent to the customs electronic data processing system;

b.2) Responsibilities of the Customs Sub-Department managing the ICD:

b.2.1) On the basis of information received from the customs electronic data processing system and other information (if any), the Director of the Sub-department of Customs shall decide on measures to supervise goods and means of transport. loading during loading and unloading at ICD;

b.2.2) In case the goods are not in their original condition (such as due to loss or breakage of the carrier's seal, torn or broken container), the comparison results are different (such as excess goods or no information on the goods). information in the list of expected loading and unloading) or there are signs of law violation according to the notice of ICD business enterprises, the following actions shall be taken:

b.2.2.1) The supervising customs officer is assigned the task of inspecting and determining the original condition of the goods' packaging. In case of detecting signs of law violation, the inspection measures, methods of supervision and handling shall be applied according to regulations;

b.2.2.2) In case, after inspection and verification, there is information about the goods showing signs of law violation or the difference between the actual quantity of goods pumped into the warehouse and the quantity of goods on the transport, application, delivery and receipt documents, the supervising customs officer is assigned the task of making and signing the certification minutes between the involved parties, assigning each party to keep 01 copy or make a record of administrative violations (if any) and Settling according to rules;

b.2.2.3) For shipments without information according to the list expected to be loaded and unloaded at ICD but actually unloaded at ICD, the Sub-department of Customs where the goods are stored shall notify the Sub-department of Customs where the procedures are carried out. Incoming means of transport require customs declarants to make additional declarations on the National Single Window System and handle administrative violations according to regulations (if any). On the basis of additional declared information, provide additional shipment information to the ICD business's system;

b.2.3) Receive information on unloading goods, and information on repairing unloading goods. In case there is a change in goods information when unloading (cancellation, change in the form of unloading or the unit of calculation for bulk cargo), on the basis of the information requested (specifying the reason) of the business enterprise. ICD, customs officers assigned to supervise, approve, update on the customs electronic data processing system and provide it to the system of ICD business enterprises;

1. c) Change of goods status during the storage of goods at ICD (see goods before customs declaration, take samples of goods or change the packaging of goods):

The customs declarant, the ICD business enterprise and the customs authority shall comply with the provisions of Point c, Clause 1, Article 52 of this Circular;

1. d) When taking goods out of the ICD:

Customs declarants, ICD businesses and customs offices shall comply with the provisions of Point d, Clause 1, Article 52 of this Circular.

7. Customs supervision of imported goods brought into, stored and taken out of the airport warehouse
8. a) Before the time of loading and unloading imported goods into the airport warehouse:

a.1) Responsibilities of the Customs: Before the aircraft lands, based on the information on the aircraft dossiers declared on the National Single Window System, provide information on the expected list of goods. loading and unloading and a list of scanned goods (if any) according to the information criteria specified in Form No. 09 and Form No. 10, Appendix X issued together with this Circular to the system of the airport warehouse business;

a.2) Responsibilities of the airport warehouse business: Receive information on the list of goods expected to be loaded and unloaded, the management number of imported goods and the list of scanned goods (if any) from the Handling System. customs electronic data management;

1. b) During the loading and unloading of imported goods into the airport warehouse:

b.1) Responsibilities of the airport warehouse business:

b.1.1) Check the condition of the packaging containing the goods; compare the conformity between the information on the list of goods expected to be unloaded provided by the customs authority with the actual goods being loaded and unloaded at the airport warehouse.

After completing the loading and unloading of goods to the specified position in the airport warehouse, immediately update the information of goods brought into the warehouse according to the information criteria specified in form 29 , correct information according to form 30 , cancellation information. according to form No. 31 of Appendix X issued with this Circular and send it to the customs electronic data processing system.

In case of adding bill of lading number information, after receiving additional declaration information from the airline, update it immediately and send it to the e-customs data processing system;

b.1.2) In case the goods are different in quantity and weight with the information on the list of goods expected to be loaded and unloaded from the e-customs data processing system, provide the information to the local customs authority. storage locations and customs surveillance cameras for consignments in the airport warehouse; update information on different goods as prescribed at Point b.1.1 of this Clause and according to the information criteria specified in form No. 31, Appendix X issued together with this Circular, and send it to the customs electronic data processing system. mandarin.

In case the goods with labels are not intact, the packaging is torn (falsifying the weight) immediately notify the customs office; kept separately in the area with customs surveillance cameras and cooperated with customs authorities to handle them; make, certify, sign the extraordinary minutes, assign the customs officer 01 copy; update information according to the information criteria specified in form No. 31 of Appendix X issued with this Circular and send it to the customs electronic data processing system.

For goods on the list of goods subject to screening by the Customs, transport the goods to the screening position of the Customs authority and transport them to the specified location after the screening is completed; put in a separate storage area with customs surveillance cameras in case of detecting signs of violation.

b.2) Responsibilities of the customs authority:

b.2.1) On the basis of information from the e-customs data processing system and other information related to goods being loaded and unloaded (if any), the Director of the Sub-department of Customs shall decide on measures to supervise goods. goods and means of transport in the process of loading and unloading goods at the airport;

b.2.2) Receive information about goods brought into the airport warehouse; correction, additional information, cancellation information for goods brought into the airport warehouse (if any), civil servants assigned to check and approve the cancellation of information about goods brought into the airport warehouse (if any). ) on the Customs Electronic Data Processing System;

b.2.3) For shipments subject to scanning, when scanning and detecting signs of violations, the scanning officer shall seal them up and request the warehouse business not to put the goods in a separate storage area. , with surveillance cameras; update the results of screening information into the customs electronic data processing system, even if no violations are detected;

b.2.4) For shipments of damaged packaging (falsifying weight), loss of labels, upon notification of the airport warehouse business, the customs officer is assigned the task of coordinating the enterprise. the warehouse business does not confirm the extraordinary record and keep 01 copy, check the shipment through the scanner; after screening, seal the shipment; in case of detecting violations, comply with Point b.2.3 of this Clause;

b.2.5) For shipments without information according to the list expected to be loaded and unloaded at the airport but actually unloaded at the airport, the customs authority shall request the airline to make additional declarations on the Handling System. handle customs electronic data and handle violations (if any) according to regulations.

1. c) During the storage of goods at the airport warehouse:

c.1) In case of changes to the original condition of the goods (such as broken packaging, loss of labels and re-gluing):

c.1.1) Responsibilities of the airport warehouse business:

c.1.1.1) Cooperate with the customs authority, make, certify and sign for an extraordinary record certifying the change in the status quo of goods when there is an unusual incident and hand over 01 copy to the customs authority;

c.1.1.2) Update the changed information according to the information criteria specified in the form No. 31 of Appendix X issued with this Circular and send it to the customs electronic data processing system;

c.1.1.3) When there is a request from the customs authority to scan the goods, the provisions of Point b.1.2 of this Clause shall be complied with.

c.1.2) Responsibilities of customs officers: Directly supervise, confirm, sign the extraordinary Minutes of the enterprise and receive 01 copy; in case of detecting signs of violation, the customs officer shall request the airport warehouse business to not put the goods through the scanner, complying with the provisions of Point b.2.3 of this Clause.

c.2) Labeling in case of separation of bills of lading:

c.2.1) Responsibilities of the airport warehouse business:

c.2.1.1) Notify the customs authority of the labeling of the consignment separated from the bill of lading;

c.2.1.2) Labeling of consignments separated from bill of lading under the supervision of customs officers;

c.2.1.3) Update information on changes in shipment status according to the information specified in form No. 31 of Appendix X issued with this Circular and send it to the e-customs data processing system.

c.2.2) Responsibilities of the customs officer: To supervise the labeling of the consignment separated from the bill of lading.

c.3) Preview of goods or take samples of goods before carrying out customs procedures:

c.3.1) In case of goods inspection before customs declaration: comply with the provisions of Article 17 of this Circular;

c.3.2) In case of sampling: comply with the provisions of Article 31 of this Circular.

1. d) When taking goods out of the airport warehouse:

d.1) Responsibilities of the customs declarant:

d.1.1) In case imported goods go through customs procedures at the airport: Provide information (import customs declaration number or imported goods management number) of the goods to the warehouse business. air;

d.1.2) In case goods are moved from border gate to border gate specified at Point c, Clause 1, Article 50 of this Circular: Provide information (number of independent transport declaration or number of imported goods management) of this shipment to aviation warehouse business;

d.1.3) In case of taking the goods out of the airport warehouse on the basis of a document of the competent authority (decision on pressure of the police agency, court, etc.) : Provide information on the number of documents already issued. certified by the customs authority for the airport warehouse business.

d.2) Responsibilities of the airport warehouse business:

d.2.1) Check and compare the conformity between information received from the customs electronic data processing system and information provided by the customs declarant with the actual goods;

d.2.1.1) Allowing goods to be taken out of the airport warehouse when the actual cargo information matches the information that goods are eligible to pass through the customs supervision area;

d.2.1.2) It is not allowed to take goods out of the airport warehouse without receiving information that goods are eligible to leave the customs supervision area from the electronic data processing system of the customs authority. on the system; The information on the actual quantity of goods given does not match the information on the quantity of goods eligible for passing through the customs supervision area or receiving information on temporary suspension of taking goods out of the customs supervision area from the Customs Handling System. customs electronic data management; notify the customs declarant to contact the customs office for settlement according to regulations.

d.2.2) Within 01 hour after taking the goods out of the warehouse, update the information about the goods brought to the warehouse according to each imported goods management number according to the information criteria specified in the form No. 32 Appendix X promulgated together with this Circular and sent to the customs electronic data processing system.

d.3) Responsibilities of the customs authority:

d.3.1) Provide information on goods eligible to be taken out of the customs supervision area and information on temporary suspension of taking the goods out of the area of customs supervision according to the information criteria specified in form No. 11 or Form No. 12, Appendix X issued together with this Circular, and sent to the system of the airport warehouse business;

d.3.2) Carry out customs sealing for goods subject to sealing according to regulations;

d.3.3) In case there is information about the infringing shipment, the Director of the Sub-department of Customs shall notify the temporary suspension of taking goods out of the CCA, and at the same time send information on the temporary suspension of bringing goods through the area. customs supervision to the system of the airport warehouse business; carry out physical inspection of goods; update information on goods inspection results into the customs electronic data processing system;

d.3.4) Guide the customs declarant to complete the procedures for the shipment with notice of suspension or ineligibility to pass through the customs supervision area;

d.3.5) Receive information about goods delivered to the airport terminal from the system of the airline business.

8. Customs supervision of imported goods brought in, stored, and brought out at an air-to-air warehouse
9. a) When bringing goods into the warehouse without extension : Comply with the provisions of Article 51b of this Circular ;
10. b) During the long-term storage of goods at the warehouse : Comply with the provisions of Point c, Clause 7 , Article 52 of this Circular ;
11. c) When taking imported goods out of the air-conditioned warehouse: Comply with the provisions at Point d, Clause 7 , Article 52 of this Circular .
12. To add Article 52a, Article 52b, Article 52c, Article 52d and Article 52d as follows:

“Article 52a. Customs supervision of exported goods brought in, stored, and brought out of ports, warehouses, yards and locations that have been connected to the customs electronic data processing system

1. Supervision of exported goods entering, storing and leaving the CFS
2. a) Before putting exported goods into the CFS:

a.1) Responsibilities of customs declarants: To register customs declarations and carry out customs procedures for export shipments as prescribed;

a.2) Responsibilities of the customs authority: For export shipments that have been cleared or released, the e-customs data processing system provides information on the list of exported goods put into the warehouse. CFS to merge according to the information criteria specified in form No. 08, Appendix X issued together with this Circular to the system of the CFS enterprise.

1. b) When bringing exported goods into the CFS:

b.1) Responsibilities of the customs declarant:

b.1.1) Bringing goods into the CFS for packing for goods packed in the same container of many different owners;

b.1.2) Provide information on the customs declaration number and the goods management number of the exported consignment to the CFS enterprise.

b.2) Responsibilities of CFS warehouse business:

b.2.1) Check the condition of the packaging containing the goods; compare the conformity between the information on the list of goods expected to be put into the CFS warehouse with the actual goods brought into the CFS warehouse in terms of quantity and weight (if any).

In case the packaging containing the goods is not in its original state, the comparison results are different or the goods are detected with signs of law violation, the following actions shall be taken:

b.2.1.1) Update false information according to the information specified in form No. 19 (bulk cargo) Appendix X issued with this Circular and send it to the customs electronic data processing system;

b.2.1.2) Immediately notify the Sub-department of Customs where the goods are stored of information about goods showing signs of law violation and storing goods showing signs of law violation into a separate area;

b.2.1.3) Sign and receive the Certification Minutes in case there is a written certification of goods information showing signs of law violation or different goods information between related parties;

b.2.2) After the goods are brought into the CFS, update the information of the goods in the CFS according to the information specified in the form No. 15 (bulk cargo) Appendix X issued with this Circular. In case there is a change in goods information when entering the CFS (correction, cancellation, change in the form of unloading or the unit of measurement for bulk goods), update according to the information criteria specified in Form 15 , model No. 16 , form No. 26 (bulk cargo) or form No. 27 in Appendix X issued together with this Circular and sent to the e-customs data processing system;

b.2.3) Update information on empty containers, information of goods entering the CFS or information on modification or destruction (if any) of goods brought into the CFS for packing according to the information criteria specified in form No. 15 or form No. 15. No. 16 , form No. 17, Appendix X promulgated together with this Circular and sent to the customs electronic data processing system.

b.3) Responsibilities of the customs authority where the CFS is managed:

Receive information on empty containers, information on goods entering the CFS warehouse or information on modification and cancellation (if any) from the system of the CFS warehouse operator and approve the information on canceling goods into the CFS warehouse (if any).

1. c) During the process of packing and storing exported goods at CFS:

c.1) Responsibilities of the retail business operator:

c.1.1) After completing the packing of goods into the container, update the information about the qualified bulk cargo through the monitoring area that has been packed into the container and the status information from the empty container to the container, the seal number. , the number of packages, the weight of the entire shipment in the container (if any) according to the information specified in the form No. 22 and No. 23 in Appendix X issued with this Circular and sent to the Data Processing System. customs electronic data;

c.1.2) Preserving the original condition of the container containing the goods during storage at the CFS.

c.2) Responsibilities of the customs authority where the CFS warehouse is managed: Receive information on eligible bulk cargoes through the monitoring area packed into containers and information on containers containing export shipments from the enterprise's system. CFS warehouse business.

1. d) When taking exported goods out of the CFS:

d.1) Responsibilities of retail collection service enterprises:

Carry out customs procedures for transported goods as prescribed in Clause 3, Article 51b of this Circular in case the CFS is located outside the port.

d.2) Responsibilities of CFS warehouse business:

d.2.1) In case the goods are packed at the CFS warehouse located in the port: Notify the list of containers that have completed the packing (specify: customs declaration number, container number, seal number of the carrier, name of exporting enterprise, name of goods, number of packages) to the Sub-department of Customs where the CFS is managed through the e-customs data processing system;

d.2.2) Update information about containers that have been removed from the CFS using form No. 21, Appendix X issued with this Circular and send it to the e-customs data processing system.

d.3) Responsibilities of the customs authority:

d.3.1) In case goods are packed at a CFS warehouse located in a port: Provide information on goods eligible to pass through the customs supervision area according to form No. 4 (container cargo) Appendix X issued with this Circular to the System of the CFS warehouse business;

d.3.2) In case the goods are packed at the CFS warehouse located outside the port: Follow the procedures for the outbound shipment as prescribed in Clause 3, Article 51b of this Circular;

d.3.3) Receive information about containers taken out of the CFS from the system of the CFS warehouse operator.

2. Supervision of goods brought in, stored or brought out of a bonded warehouse from the free trade zone or inland for export abroad or import into the inland
3. a) Before putting the exported goods into the bonded warehouse:

a.1) Responsibilities of the customs declarant: To register the customs declaration and complete the customs procedures for export shipments as prescribed;

a.2) Responsibilities of the customs authority: For export shipments that have been cleared and released, the e-customs data processing system provides information on the list of exported goods expected to be included. bonded warehouse according to the information criteria specified in form No. 08, Appendix X issued together with this Circular to the system of the bonded warehouse business enterprise.

1. b) When bringing exported goods into a bonded warehouse:

b.1) Responsibilities of the customs declarant: Provide the goods management number and the customs declaration number of the shipment put into the bonded warehouse for the bonded warehouse business;

b.2) Responsibilities of the bonded warehouse business:

b.2.1) Receive information about the customs declaration number and the goods management number of the consignment put into the bonded warehouse from the customs declarant;

b.2.2) Check the condition of the packaging containing the goods; compare the conformity between the information on the list of goods brought into the bonded warehouse with the actual goods brought into the bonded warehouse in terms of container number, seal number of the carrier attached to the container or quantity, weight, and capacity. analysis for bulk cargo (depending on the terms of delivery) and do the following:

b.2.2.1) In case the packaging containing the goods is not in its original state, the comparison results are different or the goods are detected showing signs of law violation, immediately notify the Sub-department of Customs where the goods are stored. keep goods knowing about information about goods showing signs of law violation and keep goods showing signs of law violation in a separate area;

b.2.2.2) Sign and receive the Certification Minutes in case there is a record of certification of goods information showing signs of law violation or different goods information between related parties;

b.2.2.3) If the information is appropriate, update the information about the goods put into the warehouse, the correction or cancellation information (if any) according to the information criteria specified in form No. 14 (container goods) or form No. 15 (bulk cargo) and form No. 16 or No. 17 (if any) and update information about goods passing through the customs supervision area on the System according to the information criteria specified in form No. 21 (container cargo) or Form No. 22 (bulk cargo) Appendix X promulgated together with this Circular and sent to the e-customs data processing system.

b.3) Responsibilities of the customs authority:

b.3.1) Receive information on goods entering the warehouse, information on modification and cancellation (if any) from the system of the bonded warehouse business and approve information on canceling goods into the bonded warehouse (if any);

b.3.2) After checking and verifying, there is information about goods showing signs of law violation or goods having discrepancies between the actual quantity of goods at the yard and the quantity of goods on the bill of lading or delivery documents. When the goods are received, the packaging is not in its original state (due to tearing, breaking, or damage of the container), the supervising customs officer is tasked with making and signing the certification minutes between the relevant parties, handing each party over to each party. keep 01 copy or make a record of administrative violations (if any) and handle according to regulations;

1. c) In the process of storing goods at a bonded warehouse: The customs declarant, the bonded warehouse business enterprise and the customs authority shall comply with the provisions of Point b.1 Clause 5 of this Article;
2. d) When taking goods out of bonded warehouses for export abroad:

d.1) In case of bringing goods from a bonded warehouse to export abroad: The customs declarant, the bonded warehouse business enterprise and the customs authority shall comply with the provisions of Point c, Clause 5, Article 52a of this Circular. this;

d.2) In case goods are brought from a bonded warehouse to be imported into the inland or imported into a non-tariff zone: The customs declarant, the bonded warehouse business enterprise and the customs authority shall comply with regulations. at Point d, Clause 1, Article 52 of this Circular.

3. Supervision of exported goods brought in, stored, and brought out to places of gathering, inspection and centralized supervision (hereinafter referred to as locations)
4. a) When bringing goods to the location: The customs declarant, the enterprise operating in the place of concentration, inspection and supervision (hereinafter referred to as the location trading enterprise) and the customs authority shall perform the tasks. as specified at Point a, Clause 5 of this Article;
5. b) In the process of storing goods at the location: The customs declarant, the local business enterprise and the customs authority shall comply with the provisions of Point b, Clause 5 of this Article;
6. c) When taking goods out of the place of arrival at the checkpoint of export:

c.1) Responsibilities of the carrier: In case the shipment is transported independently, the customs procedures for the transported goods shall be carried out according to the provisions of Clause 2, Article 51b and the provisions of Point c. 1 Clause 5 Article 52a of this Circular;

c.2) Responsibilities of the customs authority:

c.2.1) Carry out customs procedures for transported goods as prescribed in Article 51b of this Circular;

c.2.2) Comply with the provisions of Point c.2 Clause 5 Article 52a of this Circular.

c.3) Responsibilities of the venue business:

c.3.1) Comply with the provisions of Point c.3 Clause 5 Article 52a of this Circular;

c.3.2) Carry out customs procedures for transported goods as prescribed in Article 51b of this Circular.

4. Supervising exported goods brought in, stored and taken out of the customs clearance place at the inland port (hereinafter referred to as ICD)
5. a) When bringing goods into the ICD: The customs declarant, the customs clearance enterprise at the inland port (hereinafter referred to as the ICD business enterprise) and the customs authority shall comply with the provisions in Clause 1 of this Article. Point a, Clause 5 of this Article;
6. b) During the storage of goods at the ICD: The customs declarant, the ICD business enterprise and the customs authority shall comply with the provisions of Point b, Clause 5 of this Article;
7. c) When taking goods out of the ICD to the checkpoint of export:

c.1) Responsibilities of the customs declarant: In case the consignment is transported in combination, customs procedures shall be carried out for the transported goods as prescribed in Article 51c and as specified at point c.1 Clause 5, Article 52a of this Circular;

c.2) Responsibilities of the customs authority:

c.2.1) Carry out customs procedures for transported goods as prescribed in Article 51b of this Circular;

c.2.2) Comply with the provisions of Point c.2 Clause 5 Article 52a of this Circular.

c.3) Responsibilities of ICD business enterprises:

c.3.1) In case the shipment is transported independently, customs procedures shall be carried out for the transported goods as prescribed in Article 51b of this Circular;

c.3.2) Comply with the provisions of Point c.3 Clause 5 Article 52a of this Circular.

5. Supervision of exported container or bulk cargo brought in, stored, and brought out of the seaport border gate
6. a) When bringing goods into the seaport area:

a.1) Responsibilities of the customs declarant: Provide the customs declaration number or the goods management number of the shipment brought into the port for export to the port, warehouse or yard operator;

a.2) Responsibilities of port, warehouse and yard operators:

a.2.1) Receive information about the customs declaration number or the goods management number of the shipment exported or brought into the port from the customs declarant; receive information on the list of scanned containers (if any) from the customs electronic data processing system;

a.2.2) Update information on goods entering the port, information on modification and cancellation (if any) according to form No. 14 (container cargo) or form No. 15 (bulk cargo) and form No. 16 or form No. 17 (if any) Appendix X promulgated together with this Circular and sent to the customs electronic data processing system.

a.3) Responsibilities of the customs authority:

a.3.1) Receive information on goods entering the port, information on modification and cancellation (if any) from the system of the port, warehouse or yard operator and approve information on cancellation of goods entering the port (if any);

a.3.2) Update the list of scanned containers (if any) according to form No. 03 in Appendix X issued with this Circular to the system of port, warehouse and yard operators .

1. b) During the storage of goods at the seaport:

b.1) In case of change in the status quo of goods (taking samples or changing the packaging of goods): The customs declarant, the port, warehouse, and yard operator and the customs authority shall do the same as prescribed in Clause 1 of this Article. Point c, Clause 1, Article 52 of this Circular;

b.2) In case the container is scanned in the port area:

b.2.1) Responsibilities of the customs declarant: Transport the container to the screening location and transport it to the goods storage area after screening in the case that the declaration is red-threaded and the goods are subject to inspection. scanners according to regulations;

b.2.2) Responsibilities of port, warehouse and yard operators: Cooperate with customs authorities in transporting containers to the screening area and transporting them to the storage area for goods waiting for export after finishing the work. screening in the absence of the customs declarant.

b.3) In case the container must be screened outside the port area:

b.3.1) Responsibilities of the customs declarant: Present the dossier and the container for the customs officer to seal, sign and receive the minutes of handing over, and transport the container to the location for screening as prescribed; finish scanning, sign and receive the minutes of handing over, transporting the container to the cargo storage area at the port according to regulations;

b.3.2) Responsibilities of port, warehouse and yard operators:

Receiving information about goods that are eligible to pass through the customs supervision area for screening; Update information about containers leaving the port and returning to the port (when bringing the container to the screening location and vice versa) according to form No. 22 , Form No. 14, Appendix X issued with this Circular and send it to the Data Processing System. customs electronic data.

In the absence of the customs declarant, coordinate with the customs authority in transporting the container to the screening location; finish the screening and coordinate with the customs authority to transport the container to the cargo storage area at the port as prescribed;

b.3.3) Responsibilities of the customs authority: Seal the container; make and sign the handover minutes; provide information about eligible containers passing through the customs supervision area (for transportation to the screening location) to the system of the port, warehouse or yard business; hand over to the carrier 01 handover record to present to the customs where the goods are transported, certify (signature, seal the official), confirm, track feedback and handle violations (if any) .

1. c) When taking goods out of the port to load on the means of transport:

c.1) Responsibilities of the customs declarant:

Provide information about the shipment that is eligible to pass through the customs supervision area (customs declaration number or goods management number or document according to form No. 29/DSCT/GSQL for container goods or form No. 30/DSHH/ GSQL for other goods in Appendix V to this Circular) for port, warehouse and yard operators;

c.2) Responsibilities of the customs authority:

c.2.1) Provide information on goods eligible to pass through the customs supervision area according to the information criteria specified in form No. 04 (container cargo) or form No. 05 (bulk cargo) Appendix X issued together with this Circular. This investment goes to the system of the port, warehouse and yard business.

In case of temporary suspension of transporting goods through the controlled area, the customs authority where the notice of suspension is issued shall update information on the temporary suspension of goods passing through the controlled area on the customs electronic data processing system and sent to the system of the port, warehouse and yard business.

In case the port, warehouse or yard operator sends information requesting cancellation of the certification of goods passing through the monitoring area for the shipment (clearly stating the reason), the customs officer assigned the task of supervising and inspecting the goods. reasons for considering, deciding to allow the cancellation of confirmation of goods through the customs electronic data processing system and providing information to the system of the port, warehouse and yard operator;

c.2.2) Receive information about goods taken out of the customs control area from the system of the port, warehouse or yard operator;

c.2.3) In case there is a discrepancy between the information received from the customs declarant and the information from the customs electronic data processing system according to the notice of the port, warehouse or yard operator ( even if the declaration has the same number of containers), verify information and coordinate with the Sub-department of Customs where the declaration is registered (if any) in accordance with regulations;

c.2.4) For bulk goods with quantity and weight deviations from those declared on the customs declaration when passing through the monitoring area, the customs officer is assigned the task of guiding the customs declarant to make additional declarations. as prescribed in Article 20 of this Circular.

c.3) Responsibilities of port, warehouse and yard operators:

c.3.1) Receive information about customs declaration number or goods management number from the customs declarant and do the following:

c.3.1.1) Allowing the goods to be removed from the customs control area if the comparison results are appropriate (including the case where the bulk cargo (in bulk) has a weight actually exported less than the amount of customs clearance. shipment information received from the e-customs data processing system);

c.3.1.2) It is not allowed to take the goods out of the port if the results of the comparison between the information received from the electronic data processing system of the customs authority and the actual information of goods passing through the control area are not allowed. improperly monitoring or not receiving information about the shipment that is eligible to pass through the customs supervision area or receiving information about temporary suspension of goods passing through the customs supervision area or the case where there are multiple full container declarations conditions to pass through the customs supervision area but the customs declarant does not provide the full number of declarations; at the same time, notify the customs declarant to contact the Sub-department of Customs where the goods are stored for handling according to regulations.

c.3.2) At least 30 minutes after the means of transport exits or departs (for ships and barges) or passes through the monitoring area (for cars), update information on goods taken out of the country. the customs supervision area according to the information criteria specified in form No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X issued with this Circular and sent to the customs electronic data processing system. mandarin.

6. Supervision of exported goods in the form of gas or liquid pumped from warehouses to means of transport:
7. a) Before the time when the exported goods are pumped from the warehouse to the means of transport:

a.1) Responsibilities of the customs declarant:

a.1.1) Register the customs declaration as prescribed;

a.1.2) Provide export shipment information to port, warehouse and yard operators (customs declaration number, quantity of exported goods, location information of tanks and tanks to be pumped).

a.2) Responsibilities of the customs office where the goods are stored:

The supervising customs officer is assigned the task of inspecting the conditions for pumping goods according to regulations and guiding the customs declarant to do so if the conditions are not satisfied.

1. b) Supervision during the process of pumping goods from the warehouse to the means of transport:

b.1) Responsibilities of port, warehouse and yard operators:

b.1.1) Receive information about eligible goods through the customs supervision area and allow the quantity of goods to be pumped out of the warehouse in accordance with the quantity declared on the eligible customs declaration through the area. the monitoring area (including the case where there is a missing difference in weight or volume compared to the weight or volume declared on the customs declaration);

b.1.2) If the shipment has not yet received the information that the shipment is eligible to pass through the customs supervision area or the information on the temporary suspension of goods passing through the customs supervision area has not been received, it is not allowed to pump the goods out of the warehouse. ; at the same time, notify the customs declarant to contact the customs office to complete the procedures for the shipment as prescribed;

b.1.3) Sign and receive the certification minutes in case there is a written certification of goods information showing signs of law violation or different goods information between related parties;

b.1.4) Update information on the actual quantity of goods pumped to the means of transport according to the information criteria specified in form No. 22, Appendix X issued with this Circular and send it to the data processing system. customs electronics.

b.2) Responsibilities of the Sub-department of Customs where the goods are stored:

b.2.1) The Director of the Sub-department of Customs where the goods are stored shall decide on appropriate methods and forms of supervision according to regulations;

b.2.2) Seal the means of transport containing the goods after pumping (if any), make a written certification upon completion of the work (if any);

b.2.3) Receive information about goods that have passed the monitoring area from the system of the port, warehouse or yard operator;

b.2.4) In case the actual quantity of goods pumped into the means of transport is less than the declared quantity, the customs declarant is required to make amendments and supplements according to the provisions of Article 20 of this Circular.

7. Customs supervision of exported goods brought into, stored and taken out of the airport warehouse
8. a) Exported goods are brought into the airport warehouse

a.1) Responsibilities of the customs declarant:

a.1.1) For exported goods that have been cleared or released:

a.1.1.1) Provide information (export customs declaration number and export goods management number) of the shipment to the airport warehouse business;

a.1.1.2) If the customs authority detects signs of violation, it shall present relevant documents and explain to the customs authority; or present goods for inspection at the request of the customs authority.

a.1.2) For transported goods specified at Point c, Clause 1 and Point a, Clause 2, Article 50 of this Circular: Provide information (number of independent shipping declaration or handover record and number of goods export goods) of the consignment for the airport warehouse business and comply with the provisions of Clause 2, Article 51b and Clause 3, Article 51c of this Circular;

a.1.3) In case the goods are brought into the airport warehouse on the basis of a document from a competent authority (goods are not required to declare customs as prescribed, pressure orders issued by the police or court, etc.) : Provide information on the number of documents certified by the customs authority for the airport warehouse business.

a.2) Responsibilities of the airport warehouse business:

a.2.1) Receive information that goods are eligible to be brought into the customs supervision area; information on the list of scanned goods (if any) from the e-customs data processing system;

a.2.2) Only allow goods to be brought into the airport warehouse when receiving information that goods are eligible to pass through the supervision area of the customs authority;

a.2.3) Update goods information and actual weight of goods brought into the warehouse according to the information criteria specified in form No. 28, Appendix X issued with this Circular and send it to the electronic data processing system. customs death.

a.3) Responsibilities of the customs authority:

a.3.1) Provide information on goods eligible for entry into the customs supervision area according to form 10 ; a list of goods subject to screening (if any) according to form 09 Appendix X issued together with this Circular to the airport warehouse business; receive information about goods brought into the airport warehouse from the system of the airport warehouse business on the customs electronic data processing system;

a.3.2) Inspect the original seal and condition of goods for goods subject to customs sealing;

a.3.3) Scan the goods in the screening list, update information on the results of goods screening into the Customs Data Processing System.

1. b) For exported goods stored at the airport warehouse:

b.1) Responsibilities of the customs authority:

b.1.1) Supervision of goods stored in the airport warehouse;

b.1.2) Cooperate in searching for goods when there is a decision of a competent authority in accordance with law;

b.1.3) Collect, analyze and evaluate goods brought into the customs supervision area showing signs of law violation. To temporarily suspend the delivery of goods through the supervision area as prescribed in Article 52d of this Circular to inspect the actual goods for goods showing signs of law violation and handle violations (if any).

b.2) Responsibilities of the airport warehouse business:

b.2.1) Coordinate with customs authorities when there is a decision to search goods;

b.2.2) Update on the system of the airport warehouse business, send incorrect cargo information (if any) according to the information criteria specified in form No. 31 of Appendix X issued with this Circular and sent to the Customs Electronic Data Processing System.

1. c) When putting exported goods on the means of transport on exit:

c.1) Responsibilities of the airport warehouse business:

c.1.1) Send information on the list of goods to be delivered to the airport warehouse, expected to be loaded on the means of transport according to the information criteria specified in form 33 of Appendix X issued with this Circular into the data processing system. customs electronic data;

c.1.2) Do not load goods that are temporarily suspended by the customs authority to bring goods through the monitoring area onto the means of transport on exit until another notice from the customs authority;

c.1.3) Right after the aircraft takes off, update the information on the list of actual goods loaded onto the means of transport on exit to the e-customs data processing system according to the information criteria specified in Clause 1 of this Article. Form No. 32 Appendix X promulgated together with this Circular into the customs electronic data processing system.

c.2) Responsibilities of the customs authority:

c.2.1) Monitoring the loading of goods onto the means of transport by cameras. In case of necessity, the Director of the Sub-department of Customs shall decide to arrange customs officers for direct supervision;

c.2.2) Receive information about goods being taken out of the warehouse without being loaded onto the means of transport from the system of the air-depot business enterprise.

8. Customs supervision of exported goods brought in, stored, and brought out of the long-term airport warehouse
9. a) When bringing goods into the warehouse without extension: Comply with the provisions of Point a, Clause 7, Article 52a of this Circular;
10. b) During the long-term storage of goods at the warehouse: Comply with the provisions of Point b, Clause 7, Article 52a of this Circular;
11. c) When taking exported goods out of the warehouse not extending to the border gate of exportation: Comply with the provisions of Clause 2, Article 51b of this Circular.

Article 52b. Customs supervision for other cases

1. Supervision of transshipped goods entering and leaving seaports connected to the e-customs data processing system
2. a) For transshipped goods transported between seaports, transshipped goods transported between ports within the same seaport:

a.1) Responsibilities of the customs declarant :

a.1.1) Carry out customs procedures as prescribed in Clause 1, Article 51a of this Circular;

a.1.2) When taking goods out of the transshipment area, provide information on the number of independent transport declarations of the consignment eligible to pass through the customs supervision area to the port, warehouse or yard business.

a.2) Responsibilities of port, warehouse and yard operators: Comply with the provisions of Point a.2, Point c.3 Clause 5 Article 52a of this Circular;

a.3) Responsibilities of the customs authority: To comply with the provisions of Point a.3, Point c.2 Clause 5 Article 52a of this Circular.

1. b) For goods transshipped from abroad into the transshipment area and brought abroad directly from this transshipment area:

b.1) Responsibilities of the customs declarant :

b.1.1) Carry out customs procedures as prescribed in Clause 2, Article 51a of this Circular;

b.1.2) When taking goods out of the transshipment area, provide information on the manifest number of the transshipment shipment that is eligible to pass through the customs supervision area to the port, warehouse or yard operator.

b.2) Responsibilities of port, warehouse and yard operators: Comply with the provisions of Point a.2, Point c.3 Clause 5 Article 52a of this Circular;

b.3) Responsibilities of the customs authority: Comply with the provisions of Point a.3, Point c.2 Clause 5 Article 52a of this Circular.

2. Supervision of transshipped goods brought in and out at seaports that have not been connected to the customs electronic data processing system
3. a) For transshipped goods transported between seaports, transshipped goods transported between ports within the same seaport:

a.1) Responsibilities of the customs declarant :

a.1.1) Carry out customs procedures as prescribed in Clause 1, Article 51a of this Circular;

a.1.2) When taking goods out of the transshipment area, comply with the provisions of Point a, Clause 2, Article 52c of this Circular.

a.2 ) Responsibilities of port, warehouse and yard operators: Comply with the provisions of Point b, Clause 2, Article 52c of this Circular;

a.3 ) Responsibilities of the customs authority: Comply with the provisions of Point c, Clause 2, Article 52c of this Circular.

1. b) For goods transshipped from abroad into the transshipment area and brought abroad directly from this transshipment area:

b.1) Responsibilities of the customs declarant :

b.1.1) Carry out customs procedures as prescribed in Clause 2, Article 51a of this Circular;

b.1.2) When taking goods out of the transshipment area, comply with the provisions of Point a, Clause 2, Article 52c of this Circular.

b.2 ) Responsibilities of port, warehouse and yard operators: Comply with the provisions of Point b, Clause 2, Article 52c of this Circular;

b.3 ) Responsibilities of the customs authority: Comply with the provisions of Point c, Clause 2, Article 52c of this Circular.

3. Supervision of goods in transit brought into, stored, and brought out of the seaport

Customs declarants, port, warehouse and yard businesses and customs offices shall carry out customs procedures as prescribed in Article 51 of this Circular and carry out the same supervision as for goods transported under supervision. customs according to the provisions of Clause 5, Article 52a or Clause 2, Article 52c of this Circular .

4. Customs supervision for exported goods that have been cleared and released and goods have been brought into the customs supervision area at the border gate (in whole or in part) but the whole shipment is changed to the border gate. export or port of loading
5. a) Responsibilities of the customs declarant or the carrier:

a.1) Submit documents as prescribed at Point a.3 Clause 2 Article 20 of this Circular;

a.2) Provide information on the customs declaration number or the goods management number of the consignment eligible to pass through the customs supervision area to the port, warehouse or yard operator that is connected to the handling system. customs electronic data or comply with the provisions at Point a, Clause 2, Article 52c of this Circular in case the port, warehouse or yard business enterprise has not yet connected the customs electronic data processing system ;

a.3) Present the goods to the customs officer to check the original condition, sign and receive the handover record; preserving the original condition during the transportation of goods to the new port of export or loading port;

a.4) Carry out the procedures for declaration of amendments and supplements according to the provisions of Point a.3, Clause 2, Article 20 of this Circular (for the combined transport declaration) or the provisions of Clause 7 Article 50 of the Circular this document (for independent shipping declarations). In case the carrier requests to change the checkpoint of export or port of loading, it shall notify the customs declarant to make amendments and supplements according to regulations.

In case the shipment is included in the independent shipping declaration and the customs authority has updated the arrival information on the System, the customs declarant or the carrier shall declare a new independent shipping declaration according to the provisions of Clause 1 of this Article. Point c, Clause 1, Article 51 of this Circular at the Sub-department of Customs where the goods are stored for transportation to the new checkpoint of export or port of loading.

1. b) Responsibilities of the customs office where the goods are stored:

b.1) Check the original condition of the goods, certify on the document of changing the port of loading, the checkpoint of export, and transfer the information of the customs supervision location for the export declaration to the checkpoint of export or port of loading. new goods on the customs electronic data processing system on the basis of a written request of the customs declarant;

b.2) Provide information on goods eligible to pass through the customs supervision area according to the information criteria specified in form No. 04 (container cargo) or form No. 05 (bulk cargo) in Appendix X issued with this Circular. this Circular to the system of the port, warehouse or yard business enterprise that has been connected to the customs electronic data processing system or comply with the provisions of Point c, Clause 2, Article 52c of this Circular in case the port, warehouse and yard businesses that have not been connected to the customs electronic data processing system ;

b.3) Handover the goods to the customs authority of the new destination as follows: Make and certify (signed, stamped by the official) the handover record in the original condition of the goods, unsealed, and handed over to the person. customs declaration 01 Minutes of handing over, monitoring feedback and handling violations (if any) as prescribed or complying with the provisions of Clause 3, Article 51b of this Circular in case the customs declarant or the carrier made independent shipping declaration declaration.

1. c) Responsibilities of the port, warehouse or yard operator where goods are stored :

Check the condition of the goods' packaging; compare the conformity between the information of goods eligible to pass through the monitoring area received from the e-customs data processing system or from the customs declarant about the container number, the seal number of the carrier attached to the customs declaration. on the container or the quantity, weight, volume for bulk cargo (depending on the terms of delivery and delivery) and do:

c.1) If the information is appropriate, it is allowed to pass the goods through the customs supervision area. In case the information is not suitable, the customs declarant is requested to contact the customs office to complete the customs procedures as prescribed;

c.2) Update information about goods taken out of the CCA according to the information specified in form No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X issued with this Circular and send it to the e-customs data processing system in case the port, warehouse or yard business has a connection with the e-customs data processing system.

5 . Customs supervision for exported goods that have been cleared or released, but the carrier can only load part of the shipment on the exiting means of transport as declared on the customs declaration, the rest is carried out. exported to another means of transport within the same checkpoint of export or port of loading

1. a) Responsibilities of port, warehouse and yard operators:

a.1) Notify the customs declarant of the change: Quantity of goods actually loaded on the means of transport; the name, number of trips, new exit date of the means of transport will rank the remaining quantity of goods as a basis for the customs declarant to declare, amend and supplement the customs declaration as prescribed;

a.2) Update and amend information on containers entering the port for containers still stored at the port, including: name of means of transport, number of trips, new date of exit;

a.3) At least 30 minutes after the means of transport exits or departs (for ships or barges) or passes through the monitoring area (for cars), update information on goods taken out of the country. the customs supervision area according to the information criteria specified in form No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X issued with this Circular and sent to the customs electronic data processing system. mandarin.

1. b) Responsibilities of the customs authority: Provide information on goods eligible for passage through the customs supervision area according to the information criteria specified in form No. 04 (container cargo) or form No. 05 (bulk cargo). Appendix X promulgated together with this Circular to the system of port, warehouse and yard operators;
2. c) Responsibilities of the customs declarant: Declare the amendments according to the provisions of Article 20 of this Circular.
3. Customs supervision for exported goods that have been cleared or released but the carrier can only load part of the shipment on the means of transport on exit as declared on the customs declaration, the rest transport to another port of export or port of loading
4. a) Responsibilities of the customs declarant:

a.1) Declare amendments and supplements to information on customs declarations that have been cleared or released according to the provisions of Article 20 of this Circular and declare a new export declaration for the remaining quantity of goods;

a.2) Carry out the transportation of the remaining goods to the border gate of exportation or another port of loading for export.

1. b) Responsibilities of port, warehouse and yard operators:

b.1) Notify the customs declarant to declare amendments and supplements according to the quantity of actually exported goods and declare a new declaration for the remaining quantity of goods to be transported to the checkpoint of export or port of loading. other for export;

b.2) At least 30 minutes after the means of transport exits or departs (for ships or barges) or passes through the monitoring area (for cars), update information on goods taken out of the country. customs supervision area according to the information criteria specified in form No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X promulgated together with this Circular and sent to the electronic data processing system customs;

b.3) Check the information of goods eligible to pass through the monitoring area and update the information on the remaining goods that have passed the monitoring area to the e-customs data processing system.

1. c) Responsibilities of the customs office where the goods are stored:

c.1) Cancel the information confirming the export declaration through the monitoring area on the System and update the eligibility information through the monitoring area for the quantity of goods loaded on the means of transport and the rest of the goods to serve as a basis for port businesses, warehouses and yards to allow goods to leave the port;

c.2) In case goods subject to transport are subject to customs supervision, on the basis of new export declarations and customs procedures have been completed (customs clearance and release), follow specified in Clause 4 of this Article.

1. d) Responsibilities of the customs office where the customs declaration is registered:

Based on the written request of the customs declarant, make amendments and supplements as prescribed in Article 20 of this Circular (amendment, reduction of the quantity of goods actually exported and deletion of the list of containers not actually exported, carry out procedures for declaring new export customs declarations).

7. Supervision of exported goods that have been cleared or released and have been brought into the customs supervision area at the border gate but the customs declarant requests to bring the goods back to the inland
8. a) In case the customs declarant requests to cancel the customs declaration:

a.1) Responsibilities of the customs declarant: Send a written notice to the Sub-department of Customs where the goods are stored and clearly state the declaration information (name, corporate tax code, declaration number, registration date). declaration, the Sub-department of Customs where the declaration is registered) has completed the procedures for canceling the customs declaration as prescribed in Article 22 of this Circular and requested to take the goods out of the customs supervision area;

a.2) Responsibilities of the customs authority:

On the basis of the declarant's written request to remove the goods from the customs supervision area and the information on cancellation of the export customs declaration on the e-customs data processing system or a document certifying the cancel the customs declaration to bring back to the inland of the Sub-department of Customs where the declaration is registered (for the case of customs declaration on the paper customs declaration), the Sub-department of Customs where the goods are stored pending actual export. presently:

a.2.1) At ports, warehouses and yards connected to the customs electronic data processing system: Update information on goods taken out of the customs supervision area according to the information criteria specified in the form . No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X promulgated together with this Circular and sent to the system of port, warehouse and yard businesses;

a.2.2) In the area of ports, warehouses and yards that have not been connected to the customs electronic data processing system: Confirm (signature, stamp the official) on the list of containers or the list of goods, return to the declarant Customs 01 copy to present to the port, warehouse or yard business when taking goods out of the customs supervision area as prescribed.

a.3) Responsibilities of port, warehouse and yard operators:

a.3.1) At ports, warehouses and yards connected to the customs electronic data processing system:

Check the condition of the goods' packaging; compare the conformity between the information of goods eligible to pass through the monitoring area received from the e-customs data processing system or from the customs declarant about the container number, the seal number of the carrier attached to the customs declaration. on the container or the quantity, weight, volume for bulk cargo (depending on the terms of delivery and delivery) and do:

a.3.1.1) If the information is appropriate, it is allowed to pass the goods through the customs supervision area. In case the information is not suitable, the customs declarant is requested to contact the customs office to complete the customs procedures as prescribed;

a.3.1.2) Update information on goods taken out of the CCA according to the information criteria specified in form No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X promulgated together with this Circular and send it to the customs electronic data processing system.

a.3.2) In the area of ports, warehouses and yards that have not been connected to the customs electronic data processing system: Based on the list of containers or the list of goods certified by the customs officer (signed, closed). official seal) provided by the customs declarant, the port, warehouse and yard operator is responsible for checking and comparing the conformity between the information received and the actual goods in order to allow the goods to be taken out of the zone. customs supervision.

1. b) In case the customs declarant requests to export part of the goods in the customs declaration, the rest is not exported to bring back inland:

b.1) Responsibilities of the customs declarant:

b.1.1) Send a written request to the Sub-department of Customs where the customs declaration is registered (specifying the declaration number; container number for goods packed in containers; cargo management number) requesting amendments and supplements. supplement the declaration as prescribed in Article 20 of this Circular;

b.1.2) Send a document to the Sub-department of Customs where the goods are stored and clearly state the declaration information (name, corporate tax identification number, declaration number, declaration registration date, and the Sub-department of Customs where it is registered). declaration) has completed the additional declaration procedures as prescribed and requested to take the non-exported goods out of the customs supervision area.

b.2) Responsibilities of the customs authority:

b.2.1) Responsibilities of the Sub-department of Customs where the declaration is registered:

Receive additional declarations at the request of enterprises, update contents on the System;

b.2.2) Responsibilities of the Sub-department of Customs where the goods are stored:

On the basis of the declarant's written request to take the goods out of the customs supervision area and additional information on the export customs declaration on the System or the paper amended and supplemented declaration (for the case declared on the paper customs declaration) of the Sub-department of Customs where the declaration is registered to do the following:

b.2.2.1) At ports, warehouses and yards connected to the customs electronic data processing system:

Update information on goods eligible for passing through the customs supervision area according to the information criteria specified in form No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X issued with this Circular to the system. system of enterprises operating in ports, warehouses and yards;

b.2.2.2) At ports, warehouses and yards that have not been connected to the customs electronic data processing system:

Confirm (signature, seal of official) on the list of containers or the list of goods and return 01 copy to the customs declarant to present to the port, warehouse or yard operator when taking goods out of the area. Customs supervision according to regulations.

b.3) Responsibilities of port, warehouse, yard and location operators:

b.3.1) At ports, warehouses and yards connected to the customs electronic data processing system:

Check the condition of the goods' packaging; compare the conformity between the information of goods eligible to pass through the monitoring area received from the e-customs data processing system or from the customs declarant about the container number, the seal number of the carrier attached to the customs declaration. on the container or the quantity, weight, volume for bulk cargo (depending on the terms of delivery and delivery) and do:

b.3.1.1) If the information is appropriate, it is allowed to pass the goods through the customs supervision area. In case the information is not suitable, the customs declarant is requested to contact the customs office to complete the customs procedures as prescribed;

b.3.1.2) Update information on goods taken out of the CCA according to the information criteria specified in form No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X issued together with This Circular and send it to the e-customs data processing system in case the port, warehouse or yard business has a connection with the e-customs data processing system.

b.3.2) In the area of ports, warehouses and yards that have not been connected to the customs electronic data processing system: Based on the list of containers or the list of goods certified by the customs officer (signed, closed). official seal) provided by the customs declarant, the port, warehouse and yard operator is responsible for checking and comparing the conformity with the actual goods to allow the goods to be taken out of the customs supervision area. .

8. Supervision of goods brought out of the customs supervision area without customs declaration registration or imported goods subject to re-export
9. a) In the case of goods subject to a decision on imposition of pressure by a competent authority (police agency, court, etc.), goods serving urgent requirements, security and defense goods eligible for exemption from customs clearance customs clearance:

a.1) Responsibilities of the customs declarant: Present the document of the competent authority for the customs officer to check and confirm according to regulations;

a.2) Responsibilities of the Sub-department of Customs where the goods are stored:

a.2.1) At ports, warehouses and yards connected to the customs electronic data processing system:

Based on relevant documents issued by the competent authority to update information on goods eligible to pass through the customs supervision area to the system of the port, warehouse or yard business;

a.2.2) At ports, warehouses and yards that have not been connected to the customs electronic data processing system:

Based on relevant documents issued by the competent authority to print, certify (sign, stamp the customs officer) and hand over to the customs declarant the list of goods eligible to pass through the surveillance area. the customs shall present it to the port, warehouse or yard business enterprise.

a.3) Responsibilities of port, warehouse and yard operators:

a.3.1) At ports, warehouses and yards connected to the customs electronic data processing system:

Check the condition of the goods' packaging; compare the conformity between the information of goods eligible for passing through the monitoring area received from the e-customs data processing system with the actual goods when leaving the port, warehouse or yard in terms of the container number, seal number of the carrier attached to the container or the quantity, weight, and volume for bulk cargo (depending on the delivery and delivery conditions) and perform:

a.3.1.1) If the information is appropriate, it is allowed to pass the goods through the customs supervision area. In case the information is not suitable, the customs declarant is requested to contact the customs office to complete the customs procedures as prescribed;

a.3.1.2) Update information on goods taken out of the CCA according to the information criteria specified in form No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X promulgated together with this Circular and send it to the customs electronic data processing system.

a.3.2) At ports, warehouses and yards that have not been connected to the customs electronic data processing system:

On the basis of the list of containers or the list of goods with certification (signed, stamped by the customs official) provided by the customs declarant, the port, warehouse, yard or location operator shall be responsible for the inspection. , compare the conformity with the actual goods to allow the goods to be taken out of the customs supervision area.

1. b) Imported goods that have been brought into the customs supervision area, have not yet registered the customs declaration or have registered the customs declaration but have not completed the customs procedures, must be re-exported or returned to the consignor ( such as wrongly sent goods, lost goods, the carrier transported to the wrong place according to the bill of lading, imported goods but the goods owner refused to receive the goods…):

b.1) Responsibilities of the goods owner or the carrier: Have a written request for re-export or return to the consignor to the Sub-department of Customs at the border gate where the goods are stored, stating the reason for confusion or loss or reasons for refusing to receive goods (specify in the document the bill of lading number, declaration number (if any), expected time of export, border gate of exportation...);

b.2) Responsibilities of the Sub-department of Customs at the border gate where the goods are stored:

b.2.1) Based on the written request of the customs declarant, the Sub-department of Customs where the goods are kept shall check the shipment file. If there are no signs of law violation, the following actions shall be taken:

b.2.1.1) At ports, warehouses and yards connected to the e-customs data processing system: Update information on eligible consignments passing through the customs supervision area to the enterprise's system port, warehouse and yard business;

b.2.1.2) At ports, warehouses and yards that have not been connected Customs electronic data processing system: Confirm (signature, seal the official) on the list of containers or the list of goods and return the customs declarant 01 copy to present to the port, warehouse and yard business when taking goods out of the customs supervision area as prescribed.

b.2.2) In case there are signs of law violation, the actual inspection of the entire shipment, if the results of physical inspection of goods are consistent with the contents of the bill of lading and no violations of law are detected, see Approval of the request for re-export of the consignment. If the inspection results are not consistent with the content on the bill of lading, or there is information confirming that the shipment is in violation, they will be handled according to regulations.

b.3) Responsibilities of port, warehouse and yard operators:

b.3.1) At ports, warehouses and yards connected to the customs electronic data processing system:

Check the condition of the goods' packaging; compare the conformity between the information of goods eligible for passing through the monitoring area received from the e-customs data processing system with the actual goods when leaving the port, warehouse or yard in terms of the container number, seal number of the carrier attached to the container or the quantity, weight, and volume for bulk cargo (depending on the delivery and delivery conditions) and perform:

b.3.1.1) If the information is appropriate, it is allowed to pass the goods through the customs supervision area. In case the information is not suitable, the customs declarant is requested to contact the customs office to complete the customs procedures as prescribed;

b.3.1.2) Update information on goods taken out of the CCA according to form No. 21 (container cargo) or form No. 22 (bulk cargo) Appendix X issued with this Circular and send to the System customs electronic data processing system.

b.3.2) At ports, warehouses and yards that have not been connected to the customs electronic data processing system:

On the basis of the list of containers or the list of goods with certification (signed, stamped by the customs official) provided by the customs declarant, the port, warehouse or yard business enterprise is responsible for checking and comparing conformity with the facts of the goods to allow the goods to be removed from the customs control area.

9. Goods are transported at the anchorage area of means of transport
10. a) Before transshipment of goods:

a.1) Responsibilities of the port, warehouse or yard operator where the goods are transported:

a.1.1) There is a written request (in the document clearly stating: ship name, number of trips, bill of lading number, quantity, weight of goods, expected date and time of implementation) for transshipment of goods to the Sub-department of Customs. the place of management of the transshipment area;

a.1.2) Receive information on the list of goods expected to be unloaded at the port from the e-customs data processing system.

a.2) Responsibilities of the customs authority:

a.2.1) On the basis of information provided by the port, warehouse and yard operator and other information (if any), the Director of the Sub-department of Customs where the area is in charge of the transshipment shall decide on supervision measures. supervise and assign customs officers to supervise patrolling and controlling according to regulations;

a.2.2) Provide information on the list of goods expected to be unloaded at the port to the system of the port, warehouse or yard operator.

1. b) During the transportation of goods:

b.1) Responsibilities of port, warehouse and yard operators:

b.1.1) If the goods are found to be different, change their status quo or show signs of violation of law, immediately notify the Sub-department of Customs where the transshipment area is managed for handling;

b.1.2) Sign and receive on the certification minutes after completing the work (if any).

b.2) Responsibilities of the Customs office where the transshipment area is managed:

Receive information about goods that are different, change their status quo or show signs of violation of legal regulations (if any) for handling, specifically:

b.2.1) Inspecting and determining the original condition of goods; make and sign a certification record and assign the port, warehouse and yard operator to manage the original condition of goods;

b.2.2) Verify, clarify the cause, handle violations (if any) and transfer information to the Sub-department of Customs where the goods are transported to continue the procedures as prescribed.

1. c) After transshipment of goods to the port:

c.1) Responsibilities of port, warehouse and yard operators: Update information on unloading goods according to the information criteria specified in form No. 14 (container cargo) or form No. 15 (bulk cargo) Appendix X promulgated together with this Circular and sent to the customs electronic data processing system;

c.2) Responsibilities of the customs authority: Receive information about unloading goods sent by the port operator.

10. Customs supervision of exported goods that have been cleared for export and have been placed in the air warehouse (in whole or in part) but changed to another air warehouse for shipment
11. a) The customs declarant requests to change the warehouse where goods are not shipped (in the same Sub-department of Customs):

a.1) Responsibilities of the customs declarant:

a.1.1) Send a document to the Customs office and the airport warehouse business enterprise at the place of departure and destination, and at the same time provide information about the goods (export management number and customs declaration number);

a.1.2) After obtaining the approval of the customs officer and the airport warehouse business enterprise, the goods shall be received at the airport of departure;

a.1.3) Present the goods to the customs officer supervising the airport warehouse for sealing and the airport warehouse at the destination for sealing inspection;

a.1.4) Transporting goods from the airport of departure to the airport of destination, preserving the original condition of the goods during the transportation according to regulations.

a.2) Responsibilities of customs officers:

a.2.1) At the departure airport:

a.2.1.1) Approve the customs declarant's written request for change of the warehouse for non-export goods; update information on change of monitoring location and information on goods eligible for delivery to the customs supervision area on the e-customs data processing system according to the information criteria specified in the form No. 11 Appendix X promulgated together with this Circular sent to the system of the airport warehouse business where the goods go;

a.2.1.2) Check the original packaging of goods, check the original seals (if any), compare goods information with information on the customs electronic data processing system;

a.2.1.3) Seal the goods in case the goods have not been sealed and notify by phone or walkie-talkie to the civil servants where the warehouse is coming to receive them.

a.2.2) At the airport terminal of destination:

a.2.2.1) Check the original packaging of the goods, seal the goods (if any), compare the actual goods with the information on the customs electronic data processing system;

a.2.2.2) Send information about goods eligible to be brought into the surveillance area at the airport of destination on the customs electronic data processing system according to the information criteria specified in form No. 11 Appendix X promulgates this Circular to the system of the airport warehouse business.

a.3) Responsibilities of the departure airport warehouse business:

a.3.1) Receive a written request, information on the number of the customs declaration and the number of goods management from the customs declarant; Check and compare with the information on the list of goods eligible to be taken out of the customs supervision area from the e-customs data processing system:

a.3.1.1) Allow the cargo to leave the air depot when the information is appropriate;

a.3.1.2) The goods are not allowed to leave the airport warehouse when the comparison results between the information received from the electronic data processing system of the customs authority and the actual information of goods passing through the control area. inappropriate monitoring or there is information on temporary suspension of taking goods out of the customs supervision area from the customs electronic data processing system, notify the customs declarant to contact the customs office for settlement.

a.3.2) Send information about goods brought to the airport warehouse according to the information criteria specified in form No. 32 Appendix X issued with this Circular to the customs electronic data processing system;

a.3.3) Handing over the goods to the customs declarant.

a.4) Responsibilities of the destination airport warehouse business:

a.4.1) Receive the written request and information on the declaration number and the goods management number from the customs declarant; check and compare with the information on the list of goods eligible to be brought into the customs supervision area from the e-customs data processing system:

a.4.1.1) Allow cargo to be brought into the air depot where appropriate;

a.4.1.2) Do not allow goods to enter the airport warehouse when the information is not suitable and/or there is information on temporary suspension of bringing goods into the customs control area from the e-customs data processing system. , notify the customs declarant to contact the customs office for settlement.

a.4.2) Update and send information on goods eligible to be brought into the airport warehouse according to the information criteria specified in form No. 28, Appendix X issued with this Circular to the electronic data processing system. customs.

1. b) The customs declarant requests to change the checkpoint of export or the port of loading managed by 02 Customs Departments, and bring the goods back to the inland: Comply with the provisions of Clause 2, Article 22 of this Circular.

b.1) Responsibilities of the customs declarant: Comply with the provisions of Point a, Clause 2, Article 22 of this Circular;

b.2) Responsibilities of the customs authority:

b.2.1) Comply with the provisions of Point b, Clause 2, Article 22 of this Circular;

b.2.2) Send information about goods eligible to be delivered to the airport warehouse according to the information criteria specified in the form No. 11 Appendix X issued with this Circular to the system of the airport warehouse business.

b.3) Responsibilities of the airport warehouse business:

b.3.1) Check and compare the actual goods with the information that goods are eligible to be sent to the airport warehouse; receive from the customs electronic data processing system and do the following:

b.3.1.1) Permission to release the goods to the airport warehouse when the information is appropriate;

b.3.1.2) Do not allow the goods to be brought into the airport warehouse when the information is not suitable, notify the customs declarant to contact the customs office for settlement.

b.3.2) Update and send information about goods brought to the airport warehouse according to the information criteria specified in form No. 32, Appendix X issued with this Circular to the e-customs data processing system.

Article 52c. Customs supervision for goods exported and imported through border gates, ports, warehouses, yards and locations not yet connected to the System

1. Customs supervision of imported goods
2. a) Responsibilities of the customs declarant:

a.1) Imported goods that have been cleared or released, or brought to storage or brought to an inspection location, or goods approved for independent transportation:

The customs declarant shall provide 01 copy of the list of containers according to the form No. 29/DSCT/GSQL in Appendix V for goods transported by containers (the list of containers) or the list of goods according to the form No. 30/DSHH/GSQL in the Appendix. V for other goods (list of goods) or Notification of approval of transport declaration to the customs authority in charge of the port area, warehouse, yard or location.

The customs declarant prints the list of containers and the list of goods on the customs portal (address: http://www.customs.gov.vn) or the declaration system of the customs declarant. In case there is a change in the list of containers or the list of goods compared to the contents declared on the customs declaration when the customs declarant receives the goods at the border gate of import, the customs declarant shall print or request the customs officer at the port of entry. The border gate Customs Sub-department prints the list of containers and the list of goods from the System.

In case of customs declaration on a paper customs declaration, the customs declarant shall present a paper customs declaration which is certified by the Sub-department of Customs where the declaration is registered;

a.2) For goods imported out of the port or border-gate area subject to customs sealing according to the provisions of Clause 3, Article 50 of this Circular: Present the goods to the customs authority for sealing. wind; preserving the status quo of goods and customs sealing; hand over the goods to the Sub-department of Customs where the goods are transported to for further customs procedures as prescribed.

1. b) Responsibilities of port, warehouse, yard and location operators:

b.1) On the basis of the list of containers or the list of goods or the Notification of approval of the transport declaration, certified by the customs official (signed, stamped by the official) provided by the customs declarant. Check and compare the conformity with actual goods in terms of container number, seal number (if any), number of packages, weight of bales or weight of bulk cargo to allow the goods to be taken out of the customs supervision area. ;

b.2) In case the inspection and comparison results are not suitable, immediately notify the Sub-department of Customs where the goods are stored or the Sub-department of Customs where the customs declaration is registered for handling.

1. c) Responsibilities of the customs authority:

c.1) Check the information on the list of containers, the list of goods or the Notice of approval of transport declaration provided by the customs declarant with the information on the e-customs data processing system;

c.2) For cases subject to customs sealing as prescribed in Clause 3, Article 50 of this Circular:

c.2.1) Check the external condition of the goods, compare the container number and seal of the carrier with the customs declaration information on the customs electronic data processing system, the bill of lading (if any) ) to perform customs sealing;

c.2.2) Make a handover record and send it to the customs office where the goods are transported to for further customs procedures as prescribed;

c.2.3) Seal and confirm customs sealing (if any) on the System.

In case if it is a bulk cargo, bulky goods, extra-long and super-heavy goods that cannot be sealed, the customs officer shall note the status of "goods not eligible for sealing", specifying other information (if any). ) about the goods such as the name, quantity, type, sign, code, origin on the handover record or take a photo of the original condition of the goods enclosed with the handover record (if necessary).

c.3) In case goods are eligible to pass through the customs supervision area, after confirming the goods have passed through the controlled area on the e-customs data processing system, the customs officer shall certify (signature) name, stamp of the customs officer) on the vouchers eligible to pass through the customs supervision area. In case an independent transport declaration is used, on the basis of the notification of approval of the transport declaration provided by the customs declarant, the customs officer shall certify (signature, seal the official) on the first page of the notice. notify the approval of the transport declaration and assign the customs declarant to transfer it to the port, warehouse, yard or location operator to supervise the removal of goods from the customs supervision area.

For imported goods taken out of the surveillance area at the border gate by road, river, inland waterway, international railway: The border gate Customs Sub-department is responsible for checking the information provided by the declarant. the customs or the carrier provided at Point a.1 of this Clause and the information on the customs electronic data processing system to monitor imported goods taken out of the customs supervision area; confirm goods passing through the monitoring area on the e-customs data processing system.

If the conditions are not met, guide the declarant to complete the customs procedures as prescribed;

c.4) Confirm the goods have passed the customs control area or update the information about the goods being transported on the e-customs data processing system after the goods have passed the customs supervision area.

2. Customs supervision of exported goods
3. a) Responsibilities of the customs declarant:

a.1) For exported goods exempt from physical inspection that have been cleared or released or approved for independent transportation, when the goods are fully gathered in the customs supervision area:

The customs declarant shall provide 01 copy of the list of containers according to the form No. 29/DSCT/GSQL in Appendix V for goods transported by containers (the list of containers) or the list of goods according to the form No. 30/DSHH/GSQL in the Appendix. V for other goods (list of goods) or Notification of approval of transport declaration to the Sub-department of Customs in charge of the port area, warehouse, yard and location.

The customs declarant prints the list of containers and the list of goods on the customs portal (address: http://www.customs.gov.vn) or the declaration system of the customs declarant. In case there is a change in the list of containers or the list of goods compared to the content declared on the customs declaration when the goods have entered the customs supervision area, the customs declarant shall print or request the customs officer in The Customs Department at the border gate prints the list of containers and the list of goods from the System.

In case of customs declaration on a paper customs declaration, the customs declarant shall present a paper customs declaration which is certified by the Sub-department of Customs where the declaration is registered;

a.2) For goods subject to customs sealing as prescribed in Clause 3, Article 50 of this Circular, exported goods must be physically inspected for customs clearance and release at the Customs Sub-Department outside the gate. At the border gate, the customs declarant presents the goods and the handover record (if any) to the Customs Sub-department of the checkpoint of export. After the customs authority inspects and confirms, the customs declarant shall perform the work specified at Point a.1 of this Clause;

a.3) For exported goods that are physically inspected by the Sub-department of Customs at the border gate, after the goods are cleared or released, the customs declarant shall comply with Point a.1 this account.

1. b) Responsibilities of port, warehouse, yard and location operators:

b.1) On the basis of the list of containers or the list of goods or the Notification of approval of the transport declaration certified by the customs official (signed and stamped by the customs official) provided by the customs declarant , the port, warehouse, yard or location business enterprise is responsible for checking and comparing the conformity with the actual goods to allow loading of goods on the means of transport;

b.2) In case the inspection and comparison results are not suitable, immediately notify the Sub-department of Customs where the goods are stored or the Sub-department of Customs where the customs declaration is registered for handling.

1. c) Responsibilities of the customs authority:

c.1) Check the information on the list of containers, the list of goods or the Notification of approval of transport declaration provided by the customs declarant with the information on the System;

c.2) For cases subject to customs sealing as prescribed in Clause 3, Article 50 of this Circular: Check and confirm the status of customs sealing (if any) on the System; confirm the arrival of goods on the System;

c.3) In case goods are eligible to pass through the customs supervision area, certification (signed, stamped by the official) on the documents. In case an independent transport declaration is used, on the basis of the notification of approval of the transport declaration provided by the customs declarant, the customs officer shall certify (signature, seal the official) on the first page of the notice. notify the approval of the transport declaration and assign the customs declarant to transfer it to the port, warehouse, yard or location operator to supervise the loading of goods onto the means of transport for export.

For goods exported through border gates by road, river, inland waterway, international railway, the certification of goods passing through the customs supervision area on the System is done after the goods have been transported. transshipment through the border area of export to the importing country.

If the conditions are not met, guide the declarant to complete the customs procedures as prescribed;

c.4) Confirm the goods have passed the customs supervision area on the System after the goods have been loaded on the means of transport for export;

c.5) For crude oil exported at offshore extraction sites or in overlapping areas and goods specified in Clause 1, Article 93 of this Circular, the Sub-department of Customs where the declaration is registered carry out certification of goods passing through the customs supervision area after the customs declaration of exported goods is cleared (no direct supervision).

Particularly for petrol and oil supplied to aircraft on exit, the Director of the Customs Sub-Department where the international airport is in charge shall base on the expected daily fuel refueling plan, the sales invoice or the release note issued by the enterprise. petrol and oil business, flight plan provided by the port authority to carry out supervision according to the principle of risk management.

3. Management of goods entering, storing and leaving the CFS

Services performed in CFS are subject to customs supervision. In case of consolidating export shipments, enterprises providing retail collection services must make a list of goods packed in containers for export shipments (02 originals) according to form No. 25/ DMXK-CFS/GSQL Appendix V issued with this Circular. At the end of packing, the supervising customs officer shall certify on the List to pay the enterprise providing retail services with 1 copy and 1 copy to be kept at the customs office.

1. a) For imported goods put into CFS: After goods are imported into the inland or exported to another country, all the goods listed on the Master Bill are exhausted, the retail collection service business enterprise responsible for tracking and managing each bill of lading (Master Bill);
2. b) For exported goods put into CFS: On the basis of the list of goods packed together in containers for export shipments, the retail collection service enterprise is responsible for tracking the exported consignments. exports beyond the time limit for depositing in CFS as prescribed in Clause 3, Article 61 of the Customs Law ;
3. c) Report on goods imported, exported, and in stock CFS: Periodically on the 5th day of the first month of the next quarter, the retail collection service enterprise is responsible for informing about the current status of goods and the operation situation. operation of the retail collection location according to form No. 26/NXT-CFS/GSQL in Appendix V issued with this Circular to the Customs Sub-department managing the CFS warehouse.”

Article 52d. Temporarily suspending the delivery of goods through the customs supervision area

In the course of carrying out customs supervision activities, patrolling at customs operation areas, collecting information related to export and import shipments, if goods are found showing signs of violations of the customs mandarin:

1. Responsibilities of the Director of the Sub-department of Customs where the declaration is registered or where the goods are stored
2. a) Check information about the shipment on the System to ensure that the shipment is still in the customs supervision area;
3. b) Notify the temporary suspension of bringing goods through the customs supervision area to the customs declarant and the port, warehouse and yard business through the customs electronic data processing system;
4. c) Notice of temporary suspension of bringing goods through the customs supervision area, made according to form No. 11/TBTDGS/GSQL in Appendix V issued with this Circular.
5. Responsibilities of the Sub-department of Customs where the goods are stored:
6. a) Carry out physical inspection of goods in the presence of the customs declarant, the carrier or the port, warehouse or yard business enterprise, the information provider (if any);
7. b) Make a record, if any violations of the customs law are detected, they shall be handled according to the provisions of law. Processing results must be notified to relevant units.
8. Responsibilities of enterprises operating ports, warehouses, yards and locations
9. a) Only allow goods to be transported in and out of ports, warehouses, yards or locations when there is information that goods are eligible to pass through the customs supervision area, except for the case of receiving information about temporary suspension of goods delivery. through the customs supervision area provided by the customs authority;
10. b) Coordinating with the customs authority to transport goods to the inspection location at the request of the customs authority or to allow the goods to pass through the customs supervision area after receiving information on stopping the delivery of goods through the area. supervision area provided by the customs authority .

Article 52d. Regulations on coordination, information exchange and when the System has problems

1. Responsibilities of port, warehouse and yard operators
2. a) In the area of ports, warehouses and yards where goods transported domestically (goods traded domestically), the port, warehouse or yard business enterprise is responsible for arranging a separate storage area between goods and services. inland transportation with exported, imported and transited goods to ensure customs management and supervision according to the provisions of Article 34 of Decree No. 08/2015/ND-CP ;
3. b) Before bringing goods into the storage area, provide the customs authority with information on the overall map of the storage area for exported, imported, transited goods, and imported goods that are more than 90 days old from the date of delivery. from the date of arrival at the border gate but no one comes to receive and the transshipped goods (if any) according to the information specified in form 13, Appendix X issued with this Circular (provided for the first time only, when there is a change). change, update it and send it back to the customs office);

c ) Update and send to the e-customs data processing system information of goods brought in, stored, and brought out according to the provisions of Articles 52, 52a and 52b of this Circular; store information on goods that have completed the procedures for taking goods out of the customs supervision area on the system of the port, warehouse, yard or location operator for 5 years to serve the investigation, report, make statistics, compare and research at the request of the customs authority;

false information is detected (the goods are not in their original condition; the goods are wrong in quantity, weight, container number, carrier's seal number, and seal number). customs) between the actual goods when brought in and the list of goods expected to be loaded and unloaded provided by the customs authority, coordinate with the customs authority to inspect and determine the original condition of the goods.

In case the goods show signs of law violation, follow the instructions of the customs authority (as for container goods, mark and seal on the spot and monitor through the camera system; For bulk goods in bales, they are stored separately). Update information and send it to the e-customs data processing system according to regulations;

1. dd) In the course of storing and exploiting goods, if there is a change in the original condition of the goods (changing the container, packaging, packing or withdrawing goods), immediately after completing the change of status quo, update the goods. update and send to the system of the customs authority the information as prescribed . It is only allowed to change the status quo of goods with the consent and supervision of the customs authority ;

e ) Notify the carrier or the goods owner to contact the customs authority when the goods are not eligible to pass through the customs supervision area or when there is a notice of temporary suspension of the goods passing through the customs supervision area from the customs authority. customs .

2. Responsibilities of customs authorities
3. a) Through the e-customs data processing system, provide port, warehouse, yard, and location operators with information about goods expected to be unloaded, scanned containers (if any), information change the status of the customs declaration (if any), change the qualified container through the monitoring area (if any) , the goods eligible for the customs supervision area according to the provisions of the corresponding forms in the Appendix . Appendix X promulgated together with this Circular;
4. b) Receive and process information that is answered and updated on the System by port, warehouse, yard, and location operators in accordance with regulations. In case of receiving feedback about goods that are different or do not guarantee the original condition of goods compared to the information provided to the port operator, warehouse, yard, location or goods showing signs of violation, In case of violation, based on received information, actual situation or other information (if any), inspect and verify the original condition of goods, apply appropriate customs inspection and supervision measures, ensure preserve customs management, prevent acts of violating the law on customs according to regulations.

Update information on the customs system or record in the logbook of different goods information according to the information specified in the form No. 33 (container cargo) or form No. 34 (bulk cargo or gas or liquid cargo) Appendix X issued together with this Circular;

1. c) Receive and handle problems at the request of the customs declarant or the port, warehouse, yard or location operator; provide a phone number to receive information and coordinate in handling when there is a notice from the port, warehouse and yard business;
2. d) On the basis of risk management information, annually the Customs Departments of provinces and cities shall inspect the monitoring and supervision of goods entering, leaving, and storing at ports, warehouses and yards. location for port, warehouse and yard business enterprises, location within the management area; direct subordinate and subordinate units to urge and support enterprises operating in ports, warehouses, yards and locations to complete the connection or upgrade the System (if any) according to regulations;
3. dd) The Director of the General Department of Customs shall promulgate regulations on the format of messages exchanged between the customs authority and the port, warehouse, yard and location operator.
4. In case the customs electronic data processing system and the system of the port, warehouse, yard or location operator fail to exchange information (hereinafter referred to as the system having problems)
5. a) Responsibilities of port, warehouse, yard and location operators:

a.1 ) Within 01 hour from the time of failure to perform electronic transactions, send a written notice to the Sub-department of Customs where the management of the monitoring area is located about the system failure (including information : name, port code, warehouse, yard; name and code of customs unit managing port, warehouse, yard, location; incident content, date and time of incident; full name of person certifying incidents…) to coordinate in handling to ensure that they do not cause congestion for the import and export of goods, entry and exit of means of transport , and at the same time record the incident status in the System Incident Record Book according to information criteria specified in form No. 35 Appendix X issued together with this Circular for monitoring;

a.2) Based on the list of goods eligible to pass through the controlled area, certified by the Sub-department of Customs, or information on goods eligible for going through the customs supervision area provided by the customs authority, allow exported goods to be loaded on means of transport, and imported goods to be taken out of the customs supervision area;

a.3) Update information about goods that have been taken out of the customs control area as soon as the system is fixed the problem.

1. b) Responsibilities of the customs authority:

b.1) The General Department of Customs shall arrange a help desk (Help Desk) to receive information about incidents, guide and handle incidents according to regulations;

b.2) The Director of the Customs Sub-Department where the System has problems shall arrange technical staff to receive and handle the system's problems 24/7; within 01 hour from the time of failure to perform electronic transactions, send a written notice to the port, warehouse, yard and location operator about the system failure to coordinate in handling and ensuring ensure not to cause congestion for goods import and export activities, entry and exit of means of transport ;

1. 3 ) The Director of the Sub-department of Customs where the System has problems shall arrange a civil servant to coordinate with the port, warehouse, yard and location business to identify the problem and remedy the problem. In case the problem cannot be solved, make a record certifying the situation , time and place of the incident and immediately notify the Help Desk of the General Department of Customs about the problem situation and follow the instructions. instructions ;
2. 4 ) In case the customs electronic data processing system and the system of the port, warehouse, yard or location enterprise cannot exchange information, but the customs electronic data processing system cannot exchange information. If there is still information on the list of goods eligible to pass through the supervision area, within 15 minutes from the time the incident arises, the supervising customs officer shall check the information on the declaration of eligibility. through the supervision area on the customs electronic data processing system, output information on the list of goods eligible to pass through the customs supervision area according to the information criteria specified in the form No. 36 of Appendix X issued. promulgated together with this Circular shall be sent to port enterprises, warehouses, yards and locations as a basis for allowing goods to be taken out of the customs supervision area;

b.5) Notify port, warehouse, yard and location operators to update information on shipments that have passed the monitoring area as soon as the problem is rectified. "

3.3. Clause 1 and Clause 3 Article 53 amended and supplemented as follows:

"first. For goods exported through border gates by sea, air, railway, inland waterway, transshipment port, transshipment zone; goods supplied to ships and aircraft on exit; exported goods are transported together with people on exit through the air border gate; exported goods put into CFS warehouse; exported goods put into ICD are export customs declarations that have been cleared of customs and confirmed that they have passed the monitoring area on the System when the goods are loaded on the exiting means of transport. Particularly for exported goods put into the bonded warehouse, it is the export customs declaration that has been cleared of customs and confirmed that the goods have been put into the bonded warehouse on the System.

3. For goods exported on the spot, goods temporarily exported for re-import with change of use purposes, goods sold from inland into non-tariff zones in border-gate economic zones or export processing zones, processing enterprises goods of domestic enterprises exporting and processing for export processing enterprises are the export customs declarations and the import customs declarations that have been cleared of customs. "
4. Article 54 amended and supplemented as follows:

“Article 54. Imported raw materials, supplies, machinery and equipment

1. Raw materials and supplies imported for processing and production of exported goods and processed goods include:
2. a) Raw materials, semi-finished products, components and assemblies of components directly involved in the processing and production process to constitute exported products ;

b ) Materials directly involved in the processing and production process but not converted into products or does not constitute an export product entity ;

1. c) Finished products imported by organizations or individuals to be attached to exported products, to be packed together with exported products manufactured from imported raw materials or supplies, or to be packed together with exported products. manufactured from domestically purchased raw materials and supplies, self-sufficient raw materials and supplies into synchronous goods for export ;
2. d) Materials for packaging or packaging for export products ;
3. d) Raw materials, supplies , components and assemblies imported for warranty, repair and recycling of exported products ;
4. e) Samples imported for processing or production of goods for export.
5. Imported machinery and equipment borrowed by the ordering party to the processor to perform the processing contract.”
6. Article 55 amended and supplemented as follows:

“ Article 55. Actual production norms of processed goods and manufactured goods for export

1. Actual production norm is the actual quantity of raw materials and supplies used for processing and manufacturing a unit of export product and is determined according to the provisions of form No. 27 of Appendix II issued with This circular.

In case scrap and discarded products created in the process of manufacturing export products are used for recycling and production of export products, the norms for the production of such exported products must be established according to regulations. at this Article. (Example: Enterprise A imports tobacco leaves to produce and export grade 1 and grade 2 tobacco fibers, the production stage is to separate the leaves to produce grade 1 tobacco fibers and stalks, and then dry them. dried, pressed cakes, etc., cut into fibers to produce grade 2 tobacco fibers. So, enterprise A must establish norms for grade 1 and grade 2 tobacco fibers;

In which, scrap is the material discarded in the process of processing and producing export goods that no longer has initial use value, which is recovered to be used as raw materials for other production processes; Scrap products are finished or semi-finished products that do not meet technical standards (specifications, sizes, qualities, etc.) that are rejected during the processing and production of goods for export and do not meet the quality standards for export. .

2. Organizations and individuals are responsible for storing data, vouchers and documents related to the determination of actual norms and for notifying the actual norms of the quantity of products produced by fiscal year to the agency. customs authorities when reporting the final settlement as prescribed in Clause 2, Article 60 of this Circular.

Particularly for manufactured products that do not yet have finished products at the end of the fiscal year, organizations and individuals are not required to pay actual norms when submitting finalization reports (for example: processing, manufacturing, etc.) If the export of ships is expected to be completed within 3 years, the actual norms must be paid until the third fiscal year).

supplies that cannot be defined according to product norms, organizations and individuals must store documents related to the use of materials and show them in the final settlement report on the situation of export - import - inventory of the company. this material.

3. Organizations, individuals and customs offices shall use the actual production norms to determine the tax amount when changing the purpose of use, changing the domestic consumption of products, refunding or not collecting tax or when the agency post-customs clearance inspection, specialized inspection .”
4. Article 56 modified as follows:

“Article 56. Notification of processing and manufacturing establishments of exported goods; places to store raw materials, supplies, machinery, equipment and exported products; contract , appendix to processing contract

1. Notify processing and re-processing establishments and establishments producing exported goods; places where raw materials, supplies, machinery, equipment and exported products are stored (hereinafter referred to as the CSSX notice)
2. a) Responsibilities of organizations and individuals:

a.1) Notification of production facilities according to the information criteria specified in the form No. 20, Appendix II issued with this Circular and other documents enclosed with the provisions of Clause 1, Article 37 of the Decree No. 08/2015/ND -CP for Customs Sub-department selected by the organization or individual to carry out customs procedures according to the provisions of Clause 1, Article 58 (hereinafter referred to as the Sub-department of Customs) of this Circular through the System, including cases where organizations and individuals are export processing enterprises (hereinafter referred to as EPEs).

In case the System has problems, organizations or individuals shall notify CSSX using form No. 12/TB-CSSX/GSQL in Appendix V issued with this Circular;

a.2) If there is a change in the information about the processing and manufacturing facility for export goods, the organization or individual must notify the additional information of the change to the Sub-department of Customs for approval. The system is made according to form No. 20 Appendix II or form No. 12/TB-CSSX/GSQL Appendix V issued with this Circular within 03 working days from the date of change;

a.3) In case of storing raw materials, supplies and products outside the production facility, before bringing raw materials, supplies and products to the storage location, the organization or individual must notify the storage location. keep it under the management of the Customs Sub-Department through the System according to form No. 20 Appendix II or form No. 12/TB-CSSX/GSQL Appendix V issued with this Circular;

a.4) In case of change of the Customs Sub-Department (where the production facility has been notified) , the organization or individual shall notify such to the previously-managed Customs Sub-Department and the new-managed Customs Sub-Department through the System. or in writing and make a notice of production capacity to the new Customs Sub-Department under the provisions of Point a.1 of this Clause. Organizations and individuals shall make the final settlement report at the newly managed Customs Sub-Department according to the provisions of Article 60 of this Circular;

a.5) To take responsibility before law for the contents declared in the written notice of the processing or production establishment, the place where raw materials, supplies, machinery, equipment and exported products are stored;

a.6) Receive feedback from the customs authority to amend and supplement (if any) information announced on the System.

1. b) Responsibilities of the customs authority:

b.1) The system automatically receives CSSX notices;

b.2) Within 02 working hours from the time the system receives the notification of the production facility, the customs authority shall check and compare the information criteria of the notification of the production facility with the documents issued by the organization. individuals attach to the system and process the results as follows:

b.2.1) In case the test results are not suitable or the organization or individual has not fully declared the information criteria, they shall feedback information on the System so that the organization or individual can amend and supplement;

b.2.2) In case the test results are appropriate, the organization or individual shall give feedback on the acceptance of the CSSX notice on the System;

b.2.3) In case the production facility must be inspected according to Clause 1, Article 57 of this Circular, it shall provide feedback on the System for the organization or individual to know.

b.3) Carry out inspection of production facilities for cases subject to inspection as prescribed in Article 39 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 17, Article 1 of Decree No. 59 /2018/ND-CP and Article 57 of this Circular;

b.4) Inspect the storage location of raw materials, supplies and exported goods outside the production facility in case there are signs indicating that organizations or individuals do not keep raw materials and supplies. and exported products at the place notified to the customs authority;

b.5) In case organizations or individuals change the management of the Customs Sub-Department (where the production property has been notified), the new-managing Customs Sub-Department shall comply with the provisions of Point b.1, Point b.2, Point b.3 and Point b.4 of this Clause; The previously managed Sub-department of Customs shall exchange and provide all information related to organizations and individuals to the new-managed Sub-department of Customs, including information on the final settlement report on the use of raw materials and supplies. , machinery, equipment, export goods; the law observance situation; information on tax obligations, customs procedures of organizations and individuals that have not been completed (if any) and information collected in the process of managing organizations and individuals up to the time of change.

2. Procedures for notifying processing contracts and appendices
3. a) Responsibilities of organizations and individuals:

Before exporting or importing raw materials, supplies, equipment and machinery in service of processing contracts, processing contract appendices with foreign traders, organizations and individuals are responsible for notifying the processing contract. processing contract, the appendix of the processing contract to the Sub-department of Customs where the production facility has been notified according to the information criteria specified in form No. 21 , Form No. 22, Appendix II issued with this Circular. through the customs electronic data processing system or according to form No. 18/TBHDGC/GSQL in Appendix V issued with this Circular. The system automatically receives and responds to the processing contract number and the processing contract appendix.

Organizations and individuals only notify once and additionally notify when there is a change in the notified contents. Processing contract receipt number, processing contract appendix shall be declared on the declaration of export and import of raw materials, supplies, components, machinery, equipment and products to perform the processing contract . Appendix II to the processing contract in the box for export license or import license according to the instructions in Form No. 01 and Form No. 02, Appendix II issued together with this Circular.

1. b) Responsibilities of the customs authority:

The customs authority uses the information on the contract notice and the processing contract appendix on the electronic data processing system to monitor, analyze and assess risks during the importation of raw materials and supplies. , machinery, equipment and export products of organizations and individuals.”

37. Article 57 amended and supplemented as follows:

“Article 57. Inspection of facilities , capacity to process and produce exported goods , places to store raw materials, supplies, machinery, equipment and exported products

1. Cases of inspection of export goods processing and manufacturing establishments; places to store raw materials, supplies, machinery, equipment, exported products , processing and production capacity comply with the provisions of Clause 1, Article 39 of Decree No. 08/2015/ND-CP as amended , supplemented in Clause 17, Article 1 of Decree No. 59/2018/ND-CP .
2. Competence, inspection procedures
3. a) Competence to issue inspection decisions: The director of the Sub-department of Customs where the notice is received on the processing and manufacturing facility;
4. b) The inspection decision made according to form No. 13/QD-KTCSSX/GSQL in Appendix V issued with this Circular shall be sent via the System or by registered mail or fax to the customs declarant within 03 working days from the date of issue. from the date of signing ;
5. c) The inspection shall be carried out after 05 working days from the date of issuance of the inspection decision. The time limit for inspection shall not exceed 5 working days.
6. Test content
7. a) Check the address of the processing and production establishment, the place where raw materials, supplies, machinery, equipment and exported products are stored: check the address of the processing and production establishment, the place where the raw materials are kept. materials, supplies, machinery, equipment, and products for export as stated in the notice of export production or on the certificate of business registration;
8. b) Check the business investment lines: compare the content of the business lines of information disclosure according to the provisions of the Law on Enterprises, the conditional business lines specified in the Law on Investment with the actual documents. profile and activities of importing raw materials, supplies, machinery and equipment of organizations and individuals;
9. c) Inspection of workshops, machinery and equipment:

c.1) Check the certificate of land use right issued by the competent authority to the organization or individual or the certificate of land use right issued by the competent authority to the land owner and the warehouse lease contract, lease or borrow land in case organizations or individuals rent warehouses, lease or borrow land or land allocation, lease or borrowing decisions of competent agencies for construction of export processing zones, industrial parks, high-tech parks, Ports, border gates, railway stations and contracts for organizations and individuals to rent or borrow land, warehouses and workshops from the Management Board of the above areas or certification of local authorities on the use of factories. , premises for production;

c.2) When inspecting machinery and equipment, the customs authority shall check the following documents: Customs declarations of imported goods, for import cases; invoices and vouchers for purchase of machinery and equipment if they are purchased domestically; contract for renting or borrowing machinery in case of renting or borrowing machinery.

1. d) Check the status of human resources involved in the production line (for example, check through the contract signed with the employee or the payroll paid to the employee,...);
2. dd) Check the capacity and scale of production and processing (for example, how many tons/product.../year; total capacity, scale of machinery, equipment, labor...);
3. e) Check the storage of imported raw materials, supplies, and exported products at the announced locations and check the tracking of exported raw materials, supplies, products, machinery and equipment through accounting books for monitoring warehouses or software for managing imported and exported goods, inventories of raw materials, supplies, exported products, machinery and equipment;
4. g) In case of reprocessing, the customs authority shall inspect the reprocessing facility of the reprocessing party according to the provisions of Points b, c , d and dd of this Clause .

In case the reprocessor is an individual or household business, the inspection specified in this Clause is not required, unless there are signs of violation, the inspection of the use of raw materials and materials shall be carried out. of organizations and individuals.

4. Make a record of inspection of processing and production facilities; processing and production capacity

At the end of the inspection, the customs officer shall make a record of the inspection results of the processing and manufacturing facility using the form No. 14/BBKT-CSSX/GSQL in Appendix V to this Circular. The contents of the Minutes of recording the inspection results of the processing and production facilities fully and honestly reflect the actual inspection and clearly identify:

1. a) Organizations and individuals with or without production facilities, machinery, equipment and production lines at the notified address; with or without the right to use factory premises, production premises; lease contracts shorter than the production cycle duration;
2. b) Organizations and individuals whose processing and production activities are in accordance with or not in accordance with the announced Investment Certificate or Business Registration Certificate or Certificate of Enterprise or Industry;
3. c) Organizations and individuals with or without ownership or right to use machinery, equipment and production lines at processing and production establishments (machines, equipment, production lines made by organizations and individuals directly invest or hire) and are suitable for imported raw materials and supplies for processing and production of export goods;
4. d) Number of machines, equipment and number of employees; whether or not the import of raw materials and supplies increases or decreases abnormally compared to production capacity ;
5. e) Whether the scale of production or processing is compatible with the production capacity notified to the customs authority.

In case an organization or individual no longer operates at the notified address, it shall coordinate with the domestic tax agency or local government (commune, ward, township) or the Management Board of industrial parks and processing zones. Export, economic zone where the management of the area has been notified by the organization or individual to make a record, clearly stating that the organization or individual does not operate at the notified address.

5. Conclusion of inspection of processing and production facilities; processing and production capacity
6. a) In case of agreement on the contents of the inspection report, within 03 working days from the date of signing the inspection record, the director of the Sub-department of Customs where the inspection decision is issued must issue the inspection conclusion. inspect processing and manufacturing facilities using form No. 14a/KLKT-CSSX/GSQL in Appendix V issued with this Circular;
7. b) In case of disagreement with the contents of the inspection record, within 05 working days from the date of signing the inspection record, the organization or individual shall send a written explanation with the dossier (if any) to the signer. decisions or cases where it is necessary to discuss with competent authorities to determine the legitimacy of production facilities, machinery and equipment. Within 03 working days after receiving the written explanation or opinion from the competent authority, the person signing the inspection decision must sign and issue the inspection conclusion.

Inspection conclusions shall be sent to organizations and individuals within 01 working day from the date of signing.

6. Handling inspection conclusions of processing and manufacturing establishments; processing and production capacity
7. a) In case of inspection results of processing and manufacturing establishments; processing capacity, production without detecting violations and suitable to processing and production activities, the results shall be updated into the System within 01 working day from the date of signing the inspection conclusion;
8. b) In case it is determined that an organization or individual imports raw materials, supplies, machinery and equipment beyond their production capacity; Importing raw materials, supplies, machinery and equipment that are not suitable for the production line notified to the customs authority shall carry out post-clearance inspection of organizations and individuals within 30 days from the date of customs clearance. the date of issuance of the conclusion;
9. c) If it is determined that an organization or individual does not satisfy the regulations on investment and business lines, the violation shall be handled in accordance with law;
10. d) If the organization or individual does not have a production facility, the handling shall comply with the provisions of Point a, Clause 3, Article 39 of the Decree No. 08/2015/ND-CP , which has been amended and supplemented in Clause 17, Article 1. Decree No. 59/2018/ND-CP ;
11. dd) If it is determined that an organization or individual has escaped or is missing, the provisions of Point b.2 Clause 4 Article 60 of this Circular shall be followed;

The Customs Sub-department manages to update the inspection conclusion within 01 working day from the date of signing the inspection conclusion and handling result into the System.”

38. Article 59 amended and supplemented as follows:

“Article 59. Inspection of use and inventory of raw materials, supplies, machinery, equipment and exported goods

1. For the case specified at Points a and b, Clause 1, Article 40 of Decree No. 08/2015/ND-CP , which has been amended and supplemented in Clause 18, Article 1 of Decree No. 59/2018/ND-CP The Director of the Customs Sub-department shall send a request to the organization or individual to explain through the system or in writing using form No. 36/YCGT-GSQL in Appendix V issued with this Circular. Within 05 working days from the date of receiving the written request, the organization or individual shall have to explain through the system or in writing using form No. 37/GT/GSQL Appendix V issued with the Notice this document, enclosed with the dossier with the customs authority.
2. a) If the customs authority accepts the explanation, it will update the results into the system and notify the organization or individual;
3. b) If the organization or individual fails to give an explanation or the customs authority has grounds to determine that the organization or individual's explanation is unreasonable, the customs authority shall notify the organization or individual clearly stating the reason. and transfer the inspection at the customs declarant's office according to the order specified in this Article.
4. For the case specified at Points c and d, Clause 1, Article 40 of Decree No. 08/2015/ND-CP , which has been amended and supplemented in Clause 18, Article 1 of Decree No. 59/2018/ND-CP and Point b, Clause 1 of this Article, the Director of the Customs Department shall issue a decision on inspection at the customs declarant's office according to form No. 38/QD-KTTHSD/GSQL in Appendix V issued with this Circular and assign the Director of the Sub-Department to The Customs Sub -Department shall organize the implementation .

In case the inspection of the use and inventory of raw materials, supplies, machinery, equipment and exported goods coincides with the plan for post-customs clearance inspection, the decision on post-customs clearance inspection shall be followed.

The inspection of the use situation according to the decision of the Director of the Customs Department shall be carried out within 05 working days. For complicated cases, the Director of the Customs Department shall issue a decision to extend the inspection time limit but not exceeding 05 working days.

The inspection contents are recorded by the inspection report made according to form No. 39/ BBKT -THSD/GSQL in Appendix V issued with this Circular.

3. Organizations and individuals processing and producing exported goods are responsible for managing and using raw materials, supplies, machinery and equipment imported from the time of importation and during the production of products. until the product is exported, including changing the purpose of use, transferring domestic consumption, handling scraps, discarded products, excess raw materials and supplies, machinery and equipment; use raw materials and supplies imported for processing economically in the production process in accordance with law; provide and present documents suitable to the contents of the examination within the scope of the documents specified in Article 16a of this Circular.

4 . Processing test results

1. a) In case of inspection, it is determined that the use of imported raw materials, supplies, machinery and equipment is consistent with the exported products, the actual norm, and the information notified by the manufacturer, the capacity production force, suitable with accounting vouchers, accounting books, final settlement reports on the use of raw materials and supplies, dossiers of exported and imported goods of organizations and individuals: C accept customs declarations and data actual inspection, issue inspection conclusions;
2. b) In case the inspection determines that the use of imported raw materials, supplies, machinery and equipment is not consistent with the exported products, the actual norms, or the information notified by the manufacturer; , production capacity, inconsistent with accounting vouchers, accounting books, final settlement reports on use of raw materials and supplies, dossiers of exported and imported goods of organizations and individuals: The customs authority does not accept the contents of the customs declaration and, based on the existing dossiers, decides to impose tax and handle administrative violations in accordance with law.

The handling of inspection results specified at Points a and b of this Clause shall also apply to the case when processing results of inspection of finalization reports, post-customs clearance inspection, specialized inspection of the use of financial statements, and inspection of customs clearance. use raw materials and supplies;

1. c) Time limit for issuance of results of inspection of use of raw materials, supplies, machinery, equipment and exported goods:

c.1) Within 05 days from the date of completion of the inspection at the headquarters of the organization or individual, the Customs Sub-department that conducts the inspection shall send the draft inspection conclusion using form No. 39a/KLKT-THSD/GSQL Appendix V promulgated together with this Circular for organizations and individuals (by fax or certified mail);

c.2) Within 10 days from the end of the inspection, the organization or individual must complete the written explanation;

c.3) Within 15 days from the date of completion of the inspection, the Director of the Customs Department shall issue the inspection conclusion according to form No. 39a/KLKT-THSD/GSQL in Appendix V issued with this Circular;

c.4) For complicated cases with insufficient grounds for conclusion, the Director of the Customs Department may consult the competent authority on expertise. Within 15 days after receiving the written opinion from the competent authority, the Director of the Customs Department shall issue the inspection conclusion.

5. Update test information

Inspection decisions, inspection results or inspection conclusions or conclusions on the use and inventory of raw materials, supplies, machinery, equipment and exported products shall be sent to organizations and individuals and updated on the System. within 01 day from the date of signing and promulgating the decision on inspection, the date of completion of the inspection at the headquarters of the customs declarant, and the date of signing and promulgating the inspection conclusion at the headquarters of the customs declarant.”

39. Article 60 amended and supplemented as follows:

“ Article 60. Finalization report on the use of imported raw materials and supplies and exported goods

1. Organizations and individuals engaged in outsourcing and production activities for export (including EPEs) shall provide information related to the warehousing of imported raw materials and supplies, and the export of raw materials and supplies. ; warehouse of finished products, dispatch of finished products and the information criteria specified in the form No. 30, Appendix II issued together with this Circular from the production management system of the organization or individual with the Sub-department of Customs where the notify the production facility through the System. Organizations and individuals are responsible for providing information immediately after arising operations related to information criteria specified in form No. 30, Appendix II issued with this Circular.

Before performing the first exchange of information when connecting to the system of the customs authority, the organization or individual shall close the inventory at the beginning of the period of raw materials, supplies and products with the Sub-department of Customs where the information has been approved. production facility report.

The customs authority is responsible for publishing data standards to exchange information between the system of organizations and individuals and the electronic data processing system of the customs.

On the basis of the information provided, the customs authority shall analyze and assess the conformity between the data sent by the organization or individual through the system with the data on the system of the customs authority. If it is determined that inspection is required according to the provisions of Clauses 1 and 2, Article 59 of this Circular, the inspection of the use and inventory of raw materials, supplies, machinery and equipment and exported goods shall be carried out.

2. If the organization or individual has not provided information as prescribed in Clause 1 of this Article to the customs authority, they shall periodically report on the final settlement of the use of imported raw materials and supplies and goods. export with customs authorities by fiscal year. Organizations and individuals submit finalization reports no later than the 90th day from the end of the fiscal year or before carrying out the consolidation, merger, division, dissolution, relocation of the place of import procedures. materials and supplies to the Sub-department of Customs that has notified the production facility as prescribed in Article 56 of this Circular through the System.
3. a) Principles of making detailed accounting books and final settlement reports on the use of imported raw materials and supplies and exported goods:

Organizations and individuals engaged in the processing and production of exported goods are responsible for managing and monitoring imported raw materials and supplies and exported products from the time of importation and during the production process. until the products are exported or the purpose of use is changed, scraps, discarded products, redundant raw materials and supplies, machinery and equipment are used, and imported raw materials and supplies are used for processing. savings in the production process in accordance with the law on the accounting book system according to the regulations on the accounting regime of the Ministry of Finance and according to the source of inventory (imported or purchased domestically). Raw materials and supplies of imported origin are tracked in detail by type in the period (import for processing, import for production and export, import for business, re-import of post-production materials...) on the customs declaration and warehouse receipts in the period.

Organizations and individuals are responsible for making and storing detailed books for imported raw materials and supplies according to imported goods documents; make and store detailed book of products released from warehouse for export according to contracts and orders. In case an organization or individual using imported raw materials and supplies cannot separate sources according to this principle, they shall inspect and determine the quantity of imported raw materials and supplies used for the right purpose according to the principle of proportionality. quantity of output products that are exported in the right type.

Organizations and individuals shall make final settlement reports on the use of imported raw materials and supplies and exported goods in the form of import - export - inventory of raw materials, warehouse of finished products according to each code of raw materials and supplies. The product code is being monitored in production management and declared on the customs declaration when importing raw materials, supplies, and exporting products.

In case the production management of an organization or individual uses the code of raw materials, supplies, or product code different from the code declared on the customs declaration when importing raw materials, supplies, or exporting products, Organizations and individuals must develop and keep a table of equivalent conversions between these codes and present them when the customs authority inspects them or requests an explanation;

1. b) Organizations and individuals make and submit the final settlement report on the situation of export - import - inventory of raw materials and supplies imported for processing and production of exported goods (including imports of EPEs) to The Sub-department of Customs where the production facility has been notified according to the information criteria specified in the form No. 25 Appendix II issued with this Circular via the System or according to the form No. 15/BCQT-NVL/GSQL Appendix No. V promulgated together with this Circular; a final settlement report on the situation of import - export - inventory of finished products manufactured from imported raw materials and supplies for the production of goods for export according to the information criteria specified in form No. 26 of Appendix II attached to this Circular via the System or according to form No. 15a/BCQTSP-GSQL Appendix V issued with this Circular and actual production norms of exported products according to the information criteria specified in Form No. 27 Appendix Appendix II promulgated together with this Circular via the System or according to form No. 16/ĐMTT-GSQL Appendix V issued with this Circular;
2. c) Amending and supplementing the final settlement report:

Within 60 days from the date of submission of the finalization report, but before the customs authority issues a decision to examine the finalization report or post-clearance audit, the inspector, organization or individual discovers errors. in the preparation of the final settlement report, the settlement report shall be amended and supplemented and returned to the customs authority. After 60 days from the date of submission of the final settlement report or after the customs authority decides to examine the finalization report, post-customs clearance inspection, the inspector, organization or individual discovers errors in the settlement. If the settlement report is prepared, the settlement report shall be amended and supplemented with the customs authority and shall be handled in accordance with the tax law and the law on handling of administrative violations.

3. Checking the final settlement report on the use of imported raw materials and supplies and exported goods
4. a) Cases of checking the final settlement report: The customs authority shall check the settlement report on the basis of applying risk management and assessing the legal compliance process of organizations and individuals . Particularly for priority enterprises , the inspection of the final settlement report shall comply with the regulations of the Ministry of Finance on the application of the priority regime in the implementation of customs procedures, customs inspection and supervision of the enterprises. export and import goods of the enterprise;
5. b) Authority to inspect: The Director of the Customs Department shall issue the inspection decision according to form No. 17/QD-KTBCQT/GSQL in Appendix V issued with this Circular and organize the inspection. The Customs Sub-department where it is managed shall carry out the inspection. In case the inspection of the finalization report coincides with the post-customs clearance inspection plan, the post-customs clearance inspection shall be carried out according to the plan;
6. c) Inspection contents: Checking customs dossiers of import of raw materials and supplies, customs dossiers for export of products, accounting documents, accounting books , documents for monitoring raw materials, supplies and machinery. machinery and equipment imported and exported from warehouse and other documents arising in the reporting period must be kept by the customs declarant as prescribed in Article 16a of this Circular. In case the inspection of the above provisions, but the customs authority detects signs of violations but does not have enough grounds to conclude, inspect the use and management of imported raw materials and supplies to manufacturing and processing exported goods from the time of importation, in the process of producing products until the products are exported or changing the purpose of use, handling scraps, discarded products, raw materials and materials surplus capital, machinery and equipment, use of imported raw materials and supplies for processing, which can be saved in the production process in accordance with law;
7. d) Time, order, procedures and handling of inspection results shall comply with the competence, order and procedures for inspecting the use of raw materials, supplies, machinery and equipment at the declarant's office. customs specified in Clauses 2, 3, 4 and 5, Article 5 9 of this Circular. Particularly, the minutes of inspection of the final settlement report and the conclusion of the inspection of the settlement report shall be made according to form No. 17a/BBKT-BCQT/GSQL and form No. 17b/KLKT-BCQT/GSQL in Appendix V to this Circular.
8. Handling overdue submission of the final settlement report on the use of raw materials, supplies, machinery, equipment and exported goods
9. a) Upon the expiration of the deadline for submitting the final settlement report, the Sub-department of Customs where finalization procedures are carried out shall perform the following tasks:

a.1) There is a written invitation to the organization or individual to come to the customs office to make a record of violation for handling according to regulations;

a.2) Within 10 days from the date of sending the document, the organization or individual does not come to work, the customs authority shall conduct investigation and verification at the registered business address;

a.3) Carry out inspection of dossiers or examination of dossiers and physical inspection of goods for subsequent export and import shipments of organizations or individuals;

a.4) Cooperate with functional agencies in investigating, verifying and tracing organizations and individuals showing signs of absconding from the registered business address.

1. b) Handling measures after urging, investigating, verifying and tracing:

b.1) For organizations or individuals that do not report the use of raw materials, supplies, machinery and equipment, but are still operating, the customs authority shall make a record of violations to handle according to regulations. stipulate and transfer information to carry out post-customs clearance inspection, specialized inspection;

b.2) For organizations and individuals that run away or go missing but the customs authority does not have actual quotas to determine the tax amount , the actual norms for similar goods of the same organization shall be used. other individuals. After determining the tax amount, complete the dossier and transfer the whole dossier to the agency competent to investigate crimes of smuggling and tax evasion according to the provisions of the Penal Code.

40. Article 61 amended and supplemented as follows:

“Article 61. Procedures for importing raw materials, supplies, machinery and equipment and exporting products to perform processing contracts for foreign traders

1. Procedures for importing raw materials and supplies
2. a) Customs dossiers and customs procedures for imported raw materials and supplies (including finished products provided by the processing party to attach or pack together with processed products into uniform goods); ; raw materials and supplies imported from abroad by the processor itself) comply with customs procedures for imported goods specified in Chapter II of this Circular;
3. b) Customs procedures for raw materials and supplies supplied by organizations or individuals in Vietnam as designated by foreign traders in the form of on-spot export and import as prescribed in Article 86 This circular;
4. c) For raw materials and supplies manufactured or purchased by the outsourcing party in the Vietnamese market, the customs declarant is not required to go through customs procedures (except for cases of purchase from export processing enterprises, enterprises in free trade zones). Tariffs);
5. d) For raw materials and supplies imported in the form of import for production and export before signing the processing contract, the processor may use these imported materials and supplies to supply the contract. machining. Before using raw materials and supplies to supply processing contracts, organizations and individuals shall carry out on-spot import and export procedures as prescribed in Article 86 of this Circular.
6. Procedures for importing leased or borrowed machinery and equipment to perform processing contracts

Customs procedures for leased or borrowed machinery and equipment to directly serve the processing contract shall comply with the type of temporary import for re-export specified in Article 50 of Decree No. 08/2015/ND-CP issued. Amended and supplemented in Clause 23, Article 1 of Decree No. 59/2018/ND-CP .

3. Procedures for exporting processed products

Customs dossiers and customs procedures shall comply with customs procedures for exported goods specified in Chapter II of this Circular.

In case export processed products are manufactured from domestically purchased raw materials and supplies and are subject to export tax, when carrying out export procedures, the processed products shall be declared on one line of goods and raw materials. , materials purchased domestically constitute processed products for export on subsequent lines of the declaration, at the item "private management code" of the line of goods declared with the code "NVLCTXK", export tax calculation, assorted types. other taxes (if any) on raw materials and supplies on the export customs declaration.”

41. Article 62 amended and supplemented as follows:

“Article 62. Customs procedures for outsourcing cases

1. In case a Vietnamese organization or individual signs a processing contract with a foreign trader, but does not directly process the processing, but hires another organization or individual to process the whole process or to process a part (outsource the processing). ) then the organization or individual that signs a processing contract with a foreign trader is the person who carries out the export and import procedures, reports the final settlement of the processing contract to the customs authority, and is responsible before law for it. performance of this contract. Organizations and individuals that sign processing contracts with foreign traders are responsible for notifying the re-processing contract to the Sub-department of Customs that has notified the production facility according to the information criteria specified again according to the form . No. 23 , form No. 24 Appendix II issued with this Circular via the System or according to form No. 18a/TB-HDGCL/GSQL Appendix V to this Circular in writing to the Sub-department of Customs for management before delivery of raw materials. , materials for partners to receive reprocessing.
2. Goods delivered and received between Vietnamese organizations and individuals are not required to go through customs procedures but must keep documents related to the delivery and receipt of raw materials, supplies, products, machinery, equipment according to regulations of the Ministry of Finance on accounting and auditing regimes.
3. In case of hiring export processing enterprises or receiving processing for export processing enterprises, the provisions of Article 76 of this Circular shall be complied with.”
4. Article 64 amended and supplemented as follows:

“Article 6 4 . Customs procedures for handling excess raw materials and supplies; waste, scrap, waste products; machinery and equipment rented or borrowed

1. Within 30 days from the date of termination or expiration of the processing contract, the organization or individual must complete the implementation of procedures for dealing with excess raw materials, supplies, scraps and scraps. leased or borrowed products, machinery and equipment and processed products as prescribed in Clause 2 of this Article.

For waste, organizations and individuals shall comply with the provisions of the law on environmental protection. Organizations and individuals are responsible for recording detailed books and presenting them to the customs authority for inspection.

Upon the expiration of the above time limit, the Sub-department of Customs where the settlement procedures are carried out shall make a record of violations to handle according to regulations.

2. Forms of handling

Pursuant to the provisions of Vietnamese law and the content agreed upon in the processing contract, the handling of redundant raw materials and supplies, scrap, discarded products, leased or borrowed machinery and equipment for processing and production processed products are performed as follows:

1. a) Selling in the Vietnamese market;
2. b) Export and return to foreign countries;
3. c) Switch to another processing contract in Vietnam;
4. d) Present or donate in Vietnam;
5. d) Destruction in Vietnam.
6. Customs clearance
7. a) Customs procedures for selling or donating excess raw materials and supplies, rented or borrowed machinery and equipment in the Vietnamese market:

a.1) In case the buyer or the giftee is the processing party, the procedures for changing the purpose of use shall be carried out according to the provisions of Article 21 of this Circular;

a.2) In case the buyer or giftee is another organization or individual in Vietnam, the import and export procedures shall be carried out on the spot according to the provisions of Article 86 of this Circular.

1. b) Procedures for exporting and returning raw materials, supplies, scrap and discarded products to foreign countries during the performance of the processing contract or when the processing contract ends or expires shall be the same as the procedures for exporting and returning abroad. in accordance with the provisions of Article 48 of Decree No. 08/2015/ND-CP and Clause 21, Article 1 of Decree No. 59/2018/ND-CP .

Procedures for exporting and returning temporarily imported machinery and equipment to foreign countries during the performance of the processing contract or when the processing contract expires or expires shall be the same as the procedures for exporting and returning overseas according to the provisions of Article 2 of this Law. 50 Decree No. 08/2015/ND-CP was amended and supplemented in Clause 23, Article 1 of Decree No. 59/2018/ND-CP ;

1. c) Procedures for transferring raw materials and supplies; machinery and equipment leased or borrowed as designated by the ordering party to another processing contract with or with the receiving or ordering partner during the performance of the processing contract or when the processing contract ends, expired, comply with the on-spot export and import procedures specified in Article 86 of this Circular;
2. d) Destruction of raw materials, supplies, machinery, equipment, scrap and discarded products in Vietnam:

d.1) Organizations and individuals shall send a written request to the Sub-department of Customs where raw materials and supplies are imported, the plan for preliminary destruction or destruction of raw materials, supplies, machinery, equipment, scraps and discarded products, which specifies the form and place of destruction. Organizations and individuals are responsible for the destruction in accordance with the law on environmental protection;

d.2) The customs authority supervises the destruction, scrap and discarded products according to the principles of risk management based on the assessment of the legal compliance process of organizations and individuals;

d.3) The customs authority shall directly supervise the destruction of raw materials, supplies, machinery and equipment, except for the case where the destroyed raw materials, supplies, machinery and equipment are valued at less than 1,000. 000 VND or the tax amount under 50,000 VND.

d.4) In case the customs authority directly supervises the destruction, when the destruction is finished, the parties shall make a record confirming the destruction.

Particularly for the destruction of raw materials, supplies, machinery, equipment, scrap and discarded products of priority enterprises, the customs authority does not carry out supervision.

43. Clause 1 Article 66 amended and supplemented as follows:

“ Article 66. Handling of cases where the ordering party abandons excess raw materials and supplies; devices; handmade product

1. Organizations and individuals that receive processing shall pay tax for domestic consumption on excess raw materials and supplies; leased or borrowed machinery and equipment; processed products that cannot be returned are abandoned by the ordering party, except for the case specified in Clause 4, Article 10 of Decree No. 134/2016/ND-CP . Customs procedures and tax policies are determined at the time of change of use purposes according to the provisions of Article 25 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP and Article 21 of this Circular.

In case the processing organization or individual does not accept excess raw materials, supplies, leased or borrowed machinery and equipment abandoned by the processing party, the customs authority shall carry out procedures for expropriation of public funds according to regulations. of the law for raw materials and supplies that are still valid for use. In case it is no longer valid for use, the processing party shall destroy it and bear all costs incurred.

2. In case of destruction, the provisions of Point d Clause 3 Article 64 of this Circular shall be followed.”
3. Article 67 amended and supplemented as follows:

“Article 67. Procedures for exporting raw materials and supplies for processing and importing processed products

1. Procedures for exporting raw materials and supplies
2. a) Customs procedures shall be carried out at the Sub-department of Customs where the processing contract has been notified;
3. b) The customs dossier is the same as the customs dossier for exported goods specified in Chapter II of this Circular. Depending on each case, the customs declarant must submit the following additional documents:

b.1) Export license or written permission to export from a competent agency under the law on foreign trade management for exported goods subject to the management under the license:

b.1.1) If exporting once: 01 original;

b.1.2) If exporting many times: 01 original when exporting for the first time.

b.2) Written notice that the exported goods are natural resources, minerals or products with the total value of natural resources and minerals plus energy cost accounting for less than 51% of the product cost: 01 original .

The customs declarant is solely responsible for determining the export goods with the total value of natural resources and minerals plus energy costs accounting for less than 51% of the product cost to serve as a basis for determining eligible goods. tax exemption.

The customs declarant only has to submit a written notice at the time of carrying out customs procedures for the export of the first shipment. For subsequent export shipments, the customs declarant shall specify the number and date of the notification in the "Notes" criterion in the following format: "TNKSD51: document number, document date" on export customs declarations of the same item.

1. c) In case of transitional processing abroad, organizations and individuals in Vietnam are not required to carry out transitional processing procedures with the customs authority.
2. Procedures for importing products ordered to be processed abroad
3. a) Customs procedures shall be carried out at the Sub-department of Customs where the processing contract is notified;
4. b) Customs dossiers and customs procedures shall comply with the provisions of Chapter II of this Circular.
5. Customs procedures for leased or borrowed machinery and equipment to directly serve the processing contract shall comply with the type of temporary export - re-import specified in Article 50 of Decree No. 08/2015/ND- The CP is amended and supplemented in Clause 23, Article 1 of Decree No. 59/2018/ND-CP .”
6. Article 68 amended and supplemented as follows:

“ Article 68. Procedures for temporarily exporting processed products abroad for recycling and then re-importing them back into Vietnam

1. Place of customs procedures: at the Sub-department of Customs where the processing contract has been notified.
2. Procedures for temporary export of processed products for recycling
3. a) The customs dossier includes the documents specified in Clause 1, Article 16 of this Circular and the foreign partner's document on receipt of goods for recycling: 01 photocopy;
4. b) Customs procedures are the same as those for export goods specified in Chapter II of this Circular;
5. c) The time limit for recycling shall be registered by the organization or individual with the customs authority according to the time limit agreed between the processor and the processor.
6. Procedures for re-importing processed products that have been recycled comply with the provisions of Chapter II of this Circular (except for import permits, tax declaration, and tax inspection).

In case of selling processed and recycled products in foreign markets, the customs declarant shall register a new export goods customs declaration and carry out customs procedures as prescribed in Chapter II of this Circular (except for the physical inspection of goods).”

forty six. Article 69 amended and supplemented as follows:

“ Article 69. Customs procedures for handling excess raw materials and supplies; scrap and waste products; temporarily exported machinery and equipment for processing

1. Within 30 days from the date of termination or expiration of the processing contract, the organization or individual must complete the implementation of procedures for dealing with excess raw materials, supplies, scraps and scraps. leased or borrowed products, machinery and equipment and processed products as prescribed in Clause 2 of this Article.

2 . Treatment forms

Pursuant to the agreement in the processing contract and the provisions of Vietnamese law, excess raw materials and supplies, scrap, discarded products, leased or borrowed machinery and equipment for processing shall be handled as follows: :

1. a) Sell, donate or destroy in foreign markets;
2. b) Importing to Vietnam;
3. c) Switching to other processing contracts abroad.
4. Customs clearance
5. a) The sale, donation, destruction of excess raw materials, supplies, scrap, discarded products, machinery and equipment sent abroad to perform the processing contract must comply with the provisions of the processing receiving country. .
6. b) Customs procedures for import to Vietnam:

b.1) In case of excess raw materials and supplies, machinery and equipment are exported from Vietnam; Scraps and discarded products arising from raw materials and supplies exported from Vietnam shall carry out re-import procedures as prescribed in Article 47 of Decree No. 08/2015/ND-CP .

For shipments of machinery and equipment subject to physical inspection of goods, when carrying out customs procedures, customs officers shall compare the types, signatures and codes of machinery and equipment written on the customs declaration sheet. declare temporary export with re-imported machinery and equipment;

b.2) In case of excess raw materials and supplies, machinery and equipment purchased abroad; For scraps and discarded products arising from raw materials and supplies purchased from abroad, customs procedures, tax policies, and commodity policies are the same as those for commercial import shipments.

1. c) Procedures for transferring excess raw materials, supplies, leased or borrowed machinery and equipment to another processing contract:

Organizations and individuals shall notify in writing the Sub-department of Customs where finalization procedures are carried out. The notification contents include: name, specification, quality of raw materials and supplies; excess amount of raw materials and supplies; leased or borrowed machinery and equipment under the digital processing contract/addendum, the date and time to be converted to the contract/addendum to the digital processing contract, the date signed with the foreign partner using form No. 40 /CT-HDGC/GSQL Appendix V issued with this Circular.”

47. To add Article 69a as follows:

“Article 69a. Settlement of raw materials and supplies

1. Organizations and individuals submit the final settlement report on the use of exported raw materials and supplies for the production of processed goods abroad or at the EPE according to the criteria specified in form No. 28, Appendix II promulgate together with this Circular through the System or according to form No. 15b/BCQT-NLVTNN/GSQL in Appendix V to this Circular; report on the final settlement on the import of processed products abroad or at the EPE according to the criteria specified in the form No. 29, Appendix II issued with this Circular via the System or according to the form No. 15c/BCQT-SPNN /GSQL Appendix V promulgated together with this Circular no later than the 90th day from the end of the fiscal year or before the consolidation, merger, division or dissolution is carried out to the Sub-department of Customs where it has been approved. notify the processing contract as prescribed in Article 56 of this Circular through the System.
2. Responsibilities of customs authorities
3. a) Receive the settlement report;
4. b) Check the information on the final settlement report with the information on the export of raw materials and supplies and the import of products of the processing contract up to the time of the final settlement report according to the following criteria:

b.1) Quantity of exported raw materials and supplies;

b.2) Quantity of imported products;

b.3) Production norms are agreed upon under the processing contract.

1. c) In case it is determined that the report has an abnormal difference in data compared to the system of the customs authority, the inspection shall be carried out at the headquarters of the customs declarant. The competence, time, order, procedures and handling of inspection results are similar to those specified in Article 59 of this Circular.

When inspecting at the headquarters of the customs declarant, the customs authority shall check the documents that the declarant must keep as prescribed in Article 16a of this Circular. In case there are signs of violation but there is not enough basis for conclusion, verify and inspect at the processing party's head office. "

48. Article 70 amended and supplemented as follows:

“Article 70. Customs procedures for importing raw materials and supplies and exporting products

1. Customs dossiers and procedures for importing raw materials and supplies for the production of exported goods comply with the provisions of Chapter II of this Circular. In case other organizations or individuals process a part of a stage in the production process, the organization or individual that imports raw materials and supplies for export production is responsible for notifying the reprocessing contract and before delivery of raw materials and supplies to the re-processing partner must keep the documents related to the delivery and receipt of raw materials, supplies and products as prescribed in Article 62 of this Circular.
2. Customs procedures for exporting products
3. a) Export products managed by type of export production include:

a.1) Products are manufactured from all raw materials and supplies imported in the form of export production;

a.2) The product is produced by a combination of the following sources:

a.2.1) Imported raw materials and supplies by type of export production;

a.2.2) Raw materials and supplies imported by type of business import;

a.2.3) Raw materials and supplies of domestic origin.

a.3) Products are manufactured from all raw materials and supplies imported by type of business import ;

1. b) Customs dossiers and customs procedures shall comply with the provisions of Chapter II of this Circular.”
2. Article 71 amended and supplemented as follows:

“Article 71. Procedures for handling scraps, waste products for domestic consumption and wastes

Scraps and discarded products obtained during the production of goods for export , when sold or consumed domestically, are exempt from import tax but must declare and pay value-added tax, special consumption tax (if any), tax environmental protection (if any) and send it to the customs authority through the System according to the information criteria specified in the form No. 04, Appendix IIa attached to this Circular. In case of paper application, the customs declarant shall make a declaration using form No. 06/BKKTT/TXNK in Appendix VI issued with this Circular.

With regard to waste treatment, organizations and individuals shall comply with the provisions of the law on environmental protection. Organizations and individuals are responsible for recording detailed books and presenting them to the customs authority for inspection. "

50. Article 74 amended and supplemented as follows:

“Article 74. General provisions for export and import goods of EPEs”

1. Goods imported to serve the production of products for export by an EPE must go through customs procedures as prescribed and be used in accordance with the production purpose, except for the following cases where the EPE and its partners are permitted. choose to carry out or not to carry out customs clearance:
2. a) Goods purchased, sold, rented or borrowed between EPEs. In case goods are raw materials, supplies, machinery and equipment under processing contracts between EPEs, the provisions of Clause 3, Article 76 of this Circular shall apply;
3. b) Goods are building materials, stationery, food, foodstuffs, consumer goods purchased from the domestic market for construction, serving the operation of the office apparatus and daily activities of officials and employees. employees working at EPEs;
4. c) Goods are circulated within an EPE, or between EPEs in the same export processing zone;
5. d) Goods of EPEs belonging to a group or system of companies in Vietnam, with dependent accounting;
6. dd) Goods are brought into and out of the EPE for warranty, repair or some stages in production activities such as inspection, classification, packing and repacking.

In case of failure to carry out customs procedures, the export processing enterprise shall prepare and store documents and detailed books on the monitoring of incoming and outgoing goods according to the regulations of the Ministry of Finance on goods purchase and sale, accounting and auditing regimes. accounting, which clearly defines the purpose and source of goods.

2. Goods imported by EPEs from abroad have fully paid taxes and have fully implemented the import goods management policy as prescribed, such as imported goods that are not entitled to the regimes and policies applicable to imported goods. When exchanging, buying and selling these goods with domestic enterprises, they do not have to go through customs procedures.

Goods purchased by EPEs from the domestic market and have paid all taxes as prescribed, such as enterprises not enjoying the regimes and policies applicable to export processing enterprises, this trading activity is not required to go through customs procedures. In case an EPE buys goods subject to export tax rates from inland, customs procedures must be carried out, unless these goods are used as raw materials and consumables in the production process of the EPE. for example: coal used in the process of burning kilns for production of DNCX).”

51. Article 75 amended and supplemented as follows:

“ Article 75. Customs procedures for exported and imported goods; treatment of scraps, waste products and wastes of EPZs

1. For raw materials and supplies imported for production, to build factories and offices, to install equipment for EPEs, goods imported to create fixed assets, imported consumer goods, and manufactured products. exports of export processing enterprises.

Customs procedures shall comply with the provisions of Chapter II of this Circular. The customs declarant must complete the customs declaration information on the System, except for the tax rate and tax amount.

In case the contractor imports goods to build factories, offices or install equipment for EPEs, customs procedures shall be carried out at the Sub-department of Customs managing EPEs; The import contractor shall declare the import customs declaration according to the instructions in Appendix II issued with this Circular, the item "Notes" shall declare the contract number as prescribed at Point g, Clause 3, Article 16. This Circular and right after the customs clearance, the goods must be brought directly to the EPE. After 30 days from the end of the contract, the EPE and the importing contractor shall report the quantity of imported goods to the customs office where the EPE is managed, using form No. 20/NTXD-DNCX/GSQL in Appendix V issued. attached to this Circular.

2 . For goods purchased and sold between EPEs and domestic enterprises: EPEs and domestic enterprises shall carry out on-the-spot export and import customs procedures according to the respective forms specified in Article 86 of this Circular.

3. For goods purchased and sold between two EPEs: In case customs procedures are selected, the on-spot export and import procedures specified in Article 86 of this Circular shall be carried out.
4. Handling scrap and waste products of EPEs
5. a) For scrap and discarded products permitted to be sold in the domestic market: Customs procedures shall comply with the provisions of Chapter II of this Circular, whereby the EPE carries out export procedures and the domestic enterprise opens a declaration. customs of imported goods according to the respective type;
6. b) For scrap and discarded products permitted to be exported abroad: The EPE shall carry out the export procedures as prescribed in Chapter II of this Circular.
7. The destruction of raw materials, supplies, scrap and discarded products of EPEs shall comply with the provisions of Point d, Clause 3, Article 64 of this Circular.
8. Exports of exported EPEs that must be temporarily imported for repair or warranty and then re-exported shall be carried out like customs procedures for exported goods but are returned as prescribed in Article 47 of Decree No. 08/2015/ND-CP .
9. EPEs treat waste according to the provisions of the law on environmental protection. The EPEs are responsible for keeping detailed books and presenting them to the customs authority upon inspection.
10. Article 76 amended and supplemented as follows:

“ Article 76. Customs procedures for cases where an EPE hires a domestic enterprise to do the processing, the EPE receives the processing for a domestic enterprise, the EPE hires another EPE, or the EP hires a foreign company to do the processing.

1. Goods processed by EPEs hiring domestic enterprises:
2. a) Domestic enterprises shall carry out customs procedures in accordance with regulations on processing goods for foreign traders specified in Sections 1 and 2, Chapter III of this Circular. As for the location of customs procedures, domestic enterprises may choose to do so at the Customs Sub-department managing EPEs. When declaring the information item "internal management number" on the customs declaration, domestic enterprises must declare as follows: #&GCPTQ;
3. b) EPEs do not have to go through customs procedures when bringing goods into the country for processing and receiving processed products from inland.

In case the goods are brought from the EPE to the domestic market for processing, warranty or repair but do not receive the goods, the processor (domestic enterprise) must register a new declaration to change the use purpose. used in accordance with the provisions of Chapter II of this Circular.

2. Goods processed by EPEs for domestic enterprises:
3. a) Domestic enterprises shall carry out customs procedures according to the regulations on ordering goods to be processed abroad in Sections 1 and 3, Chapter III of this Circular. As for the location of customs procedures, domestic enterprises may choose to do so at the Customs Sub-department managing EPEs. When declaring the information item "internal management number" on the customs declaration, domestic enterprises must declare as follows: #&GCPTQ;
4. b) EPEs are not required to go through customs when receiving goods from inland for processing and returning processed products to inland.
5. For goods processed by EPEs hired by other EPEs: Outsourcing EPEs and EPEs receiving processing are not required to carry out customs procedures when delivering and receiving goods in service of processing contracts and processed products.
6. For goods processed by EPEs abroad, customs procedures shall be carried out in accordance with regulations on goods ordered to be processed overseas specified in Section 3 of this Circular.
7. In cases where customs procedures are not followed in this Article, the EPE is responsible for keeping and presenting documents related to the processing and production of export goods as prescribed in Article 60 of the Law on Customs. , Article 37 of Decree No. 08/2015/ND-CP (except for notification of production facilities).”
8. Clause 4, Article 77 is amended and supplemented as follows:

“4. Using invoices when buying and selling goods according to the export and import rights of the EPE

1. a) EPEs make tax registration with domestic tax authorities to declare and pay VAT for export and import activities according to the right to export or to import;
2. b) When an EPE buys goods from a domestic enterprise, the domestic enterprise actually issues a VAT invoice to the EPE, clearly stating the VAT rate on the invoice as prescribed by law;
3. c) When exporting, the EPE issues an invoice like other domestic enterprises whose goods are exported abroad and is entitled to the VAT rate of 0% and is entitled to a refund of input VAT if all conditions are satisfied. about tax refund.”
4. Article 78 amended and supplemented as follows:

“Article 78. Handling of assets and goods of import origin when an enterprise converts its form from an EPE to an enterprise that does not enjoy the regimes and policies of an export processing enterprise and vice versa.

1. In case of conversion from an EPE to an enterprise that is not entitled to the EPE policy:
2. a) The EPE shall determine the assets and goods of unpaid import origin in inventory and propose handling measures such as changing the use purpose, selling, giving, gifting, destroying in Vietnam or exporting export abroad with the customs authority. EPEs are responsible for carrying out the corresponding customs procedures according to each measure of handling these assets and goods with the customs authority before the time of being permitted by the competent authority to convert;
3. b) The time of handling and identification of assets and goods of imported origin shall be done before the enterprise is permitted to convert by a competent authority.
4. In case of conversion from an enterprise that does not enjoy the EPE policy to an EPE:
5. a) Enterprises report the quantity of raw materials and supplies in stock; customs offices shall inspect raw materials and supplies in stock and handle tax according to regulations;
6. b) Before the conversion, the enterprise is responsible for fully paying the outstanding tax and penalty debts to the customs authority. The customs authority shall only apply tax and customs policies to this type of EPE after the enterprise has fully fulfilled its tax and customs obligations to the customs authority and is granted a Certificate by the competent authority. recognized as DNCX. In case raw materials, supplies, machinery and equipment are imported for processing for foreign traders or raw materials and supplies are imported for the production of export products if, after converting to an EPE, they continue to manufacturing and exporting products, they are not required to declare and pay tax with the customs office.”
7. Article 79 amended and supplemented as follows:

“Article 79. Liquidation of goods of export processing enterprises”

1. EPEs may liquidate imported goods , including: machinery, equipment, means of transport, raw materials, supplies and other imported goods owned by the enterprise in the following forms: export , sell, donate, donate or destroy in Vietnam.
2. Liquidation procedure
3. a) In case of liquidation in the form of export, the enterprise shall register the export customs declaration;
4. b) In case of liquidation in the form of sale, donation or donation in the Vietnamese market, the EPE may choose to do one of the following two methods:

b.1) In case the export processing enterprise chooses to change the use purpose, a new customs declaration shall be registered, the tax policy, and the import goods management policy applied at the time of registration of the customs declaration shall be registered. imported goods change the use purpose (unless at the time of carrying out the initial import procedures, the import management policy has been fully implemented); the tax base is the dutiable value, tax rate and exchange rate at the time of registration of the declaration of change of use purpose specified in Article 21 of this Circular.

After the use purpose is changed, the sale, donation or donation of these goods in the Vietnamese market is not required to go through customs procedures;

b.2) In case the export processing enterprise chooses to carry out on-spot import-export procedures as prescribed in Article 86 of this Circular, the export-processing enterprise shall carry out on-spot export procedures; Domestic enterprises carry out import procedures on the spot and pay taxes as prescribed. At the time of carrying out on-spot export and import procedures, no policy on management of exported or imported goods shall apply, except for cases where goods are subject to management according to conditions, standards, and specialized inspection that have not yet been carried out. present upon initial importation; goods under the management of a license must be approved in writing by the import licensing agency.

1. c) The case of destruction shall comply with the provisions of Point d, Article 64 of this Circular .”
2. Add point c, point d Clause 5 Article 82 as follows:

“c) Warehouses and yards of traders that have been granted business codes for temporary import for re-export by the Ministry of Industry and Trade ;

d ) Customs clearance points and places for inspection of exported goods at the border”.

57. Additional points c Clause 1 Article 83 as follows:

“ c) Goods temporarily imported for re-export that have gone through customs procedures must be fully gathered at places of inspection of exported and imported goods; bonded warehouses at border gates of temporary import or border gates for re-export and re-export through border gates within the time limit are kept in Vietnam. Pending re-export, goods must be kept at the locations specified in Clause 5, Article 82 of this Circular;”

58. Clauses 3, 4, 5 Article 86 amended and supplemented as follows:

“3. Customs records

Customs dossiers of on-spot exports and imports comply with the provisions of Article 16 of this Circular.

In case goods are traded between domestic enterprises and export processing enterprises or enterprises in non-tariff zones, customs declarants shall use value-added invoices or sales invoices as prescribed by the Ministry of Finance instead. for commercial invoice. Particularly in the case of financial leasing to export processing enterprises and enterprises in non-tariff zones, customs declarants are not required to submit commercial invoices or VAT invoices or sales invoices.

4. Within 15 working days from the date of customs clearance of exported goods, on-spot importers must carry out customs procedures.
5. Customs clearance
6. a) Responsibilities of the exporter:

a.1) Declare information on the export customs declaration and the combined transport declaration, clearly stating in the box "Destination for tax-suspension transportation" is the location code of the Sub-department of Customs that carries out import customs procedures. The import declaration and the criteria box "Internal management number of the enterprise" on the export declaration must be declared as follows: #&XKTC or in the box "Other records" on the paper customs declaration;

a.2) Carry out export procedures as prescribed;

a.3) Notify the completion of export customs procedures for the importer to carry out import procedures and deliver the goods to the importer;

a.4) Receive information on on-spot import declarations that have completed customs procedures from on-spot importers to carry out further procedures.

1. b) Responsibilities of the importer:

b.1) Declare information on the import customs declaration within the prescribed time limit, specifying the corresponding on-spot export customs declaration number in the box "Internal management number" as follows: #&NKTC #& number of the corresponding on-spot export customs declaration or in the “Other notes” box on the paper customs declaration;

b.2) Carry out procedures for importing goods as prescribed;

b.3) Immediately after completing the on-spot import procedures, notify the completion of the procedures to the on-spot exporter to carry out the next procedures;

b.4) Goods may only be put into production or consumption after the imported goods have been cleared.

1. c) Responsibilities of the customs office where export procedures are carried out:

c.1) Carry out customs procedures for exported goods as prescribed in Chapter II of this Circular;

c.2) Monitor on-spot export customs declarations that have completed customs procedures but have not yet carried out on-spot import procedures and notify the Sub-department of Customs where import procedures are expected to be handled for management. manage, monitor and urge on-the-spot importers to carry out customs procedures.

1. d) Responsibilities of the customs office where import procedures are carried out:

d.1) Receive and check according to the results of the system's stream. Where physical inspection of goods is required, if the goods have been physically inspected at the Sub-department of Customs for export, the Sub-department of Customs where import procedures are carried out is not required to carry out physical inspection of goods;

d.2) For on-spot exports and imports as designated by foreign traders, monthly compile and make a list of on-spot import customs declarations that have been cleared by using form No. 01/ TB-XNKTC/GSQL Appendix V promulgated together with this Circular shall be sent to tax authorities directly managing on-spot importing organizations and individuals;

d.3) Coordinate with the Sub-department of Customs where export procedures are carried out to urge on-the-spot importers to complete customs procedures. "

59. Article 91 amended and supplemented as follows:

“Article 91. Customs management of goods brought in and out of bonded warehouses

1. Customs procedures for goods brought into bonded foreign countries
2. a) Responsibilities of the customs declarant:

a.1) Declare the import customs declaration according to the information criteria specified in Appendix II and Clause 1, Article 51c of this Circular.

In case of implementation on paper customs declarations as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP as amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP , the customs declarant declares and submits 02 originals of the import customs declaration according to the form HQ/2015/NK Appendix IV issued with this Circular;

a.2) Submit 01 photocopy of bill of lading or other transport documents of equivalent value as prescribed by law (except for goods imported through land border gates);

a.3) Submit 01 copy of Certificate of code number of temporary import for re-export issued by the Ministry of Industry and Trade, for goods subject to conditional temporary import for re-export according to regulations of the Ministry of Industry and Trade;

a.4) Submit one original of the Certificate of specialized examination in accordance with the law on specialized inspection and management.

In case the specialized inspection and management agency sends the Certificate of specialized inspection in electronic form through the National Single Window Portal, the customs declarant is not required to submit it when carrying out customs procedures;

1. b) Responsibilities of the Sub-department of Customs in charge of the bonded warehouse:

Carry out customs procedures according to the provisions of Section 3, Chapter II of this Circular and the tasks specified at Point a.1 Clause 4 Article 51c of this Circular;

1. c) The date the goods are put into the bonded warehouse is the date the customs authority updates the information on the arrival of the imported consignment on the System;
2. d) Goods stored in bonded warehouses for export to another country according to regulations requiring a certificate of code number of temporary import for re-export issued by the Ministry of Industry and Trade may only be stored in a bonded warehouse in the province or city where the import border gate is located or the border gate of importation. export;
3. dd) Goods brought from abroad into bonded warehouses may only be imported through border gates according to regulations of the Prime Minister and guidance of the Ministry of Industry and Trade.
4. Customs procedures for goods brought from non-tariff zones or from inland to bonded warehouses
5. a) Responsibilities of the customs declarant:

a.1) Carry out customs procedures for goods transported in combination to be brought from a non-tariff zone into a bonded warehouse as prescribed in Clause 1, Article 51c of this Circular or customs procedures for export declarations. import according to the corresponding type to bring goods from inland into bonded warehouses according to the provisions of Chapter II of this Circular;

a.2) Comply with the provisions of Clause 2, Article 52a of this Circular when bringing goods into bonded warehouses.

1. b) Responsibilities of the Sub-department of Customs in charge of the bonded warehouse:

b.1) Carry out inspection and supervision of goods brought in, stored and taken out of the bonded warehouse as prescribed in Article 52a of this Circular;

b.2) Comply with the provisions at Point a.2 Clause 3 Article 51c of this Circular.

1. c) The date of goods entering the bonded warehouse is the date the customs authority confirms that the goods have passed the monitoring area on the System.
2. Customs procedures for goods released from bonded warehouses for export abroad
3. a) Responsibilities of the customs declarant:

a.1) Make independent shipping declaration for transported goods subject to customs supervision as prescribed in Clause 2, Article 51b of this Circular;

a.2) Submit 01 photocopy of the warehouse release note made by the enterprise in accordance with the accounting law, specifying the goods to be released from the warehouse of each warehouse entry declaration;

a.3) Comply with the provisions of Clause 2, Article 52a of this Circular when taking goods out of the bonded warehouse.

1. b) Responsibilities of the Sub-department of Customs in charge of the bonded warehouse:

b.1) Carry out the tasks of the Sub-department of Customs where the goods are transported according to the provisions of Clause 3, Article 51b of this Circular and monitor the feedback of the Customs Sub-Department at the checkpoint of export;

b.2) Inspect and supervise goods brought in, stored and taken out of the bonded warehouse as prescribed in Article 52a of this Circular.

1. c) Goods sent abroad from bonded warehouses (including goods sent from bonded warehouses via courier or postal services to abroad) may only be exported through border gates as prescribed by law. Prime Minister and guidance of the Ministry of Industry and Trade;
2. d) After goods are brought from the bonded warehouse into the customs supervision area at the checkpoint of export, the Customs Sub-department of the checkpoint of export shall supervise the goods until they are actually exported from the Vietnamese territory. Within 15 days from the date the goods arrive at the checkpoint of export but have not been actually exported or there is a change in the checkpoint of export, the Sub-department of Customs at the checkpoint of export must notify the Sub-department of Customs managing the bonded warehouse for coordination in accordance with the law. track. Particularly for goods exported from bonded warehouses through border gates by road or river, the certification of goods passing through the monitoring area will be updated into the System after the goods have passed through the export border gate area. to the importing country.
3. Customs procedures for goods exported from bonded warehouses for import into the inland or imported into a non-tariff zone or temporarily imported for sale at duty-free shops
4. a) Responsibilities of the customs declarant:

a.1) Declare the import customs declaration according to the information criteria specified in form No. 1, Appendix II issued with this Circular;

a.2) Carry out import customs procedures for each type as prescribed in Chapter II of this Circular.

In case the customs declarant is the owner of the goods stored in the bonded warehouse, the documents to be submitted or presented in the customs dossier are the documents when importing goods from abroad into the bonded warehouse;

a.3) Carry out the supervision according to the provisions of Clause 4, Article 52 of this Circular.

1. b) Responsibilities of the Sub-department of Customs in charge of the bonded warehouse:

b.1) Carry out import customs procedures as prescribed in Chapter II of this Circular;

b.2) Comply with the provisions of Point d.1 Clause 4 Article 52 of this Circular;

b.3) Carry out inspection and supervision of goods brought into, stored and taken out of the bonded warehouse according to the provisions of Clause 4, Article 52 of this Circular;

b.4) Perform the tasks specified at Point a.2 Clause 4 Article 51c of this Circular.

1. c) The following types of goods may not be imported into the country from a bonded warehouse:

Goods on the list of imported goods subject to procedures at the import border gate as prescribed in the Prime Minister's Decision No. 15/2017/QD-TTg dated May 12, 2017 promulgating the list of goods required customs procedures at the import border gate must not be imported into the country from a bonded warehouse (except for bonded warehouses located at seaport border gates, land border gates and international airports).

In case the imported goods specified in Article 2 of Decision No. 15/2017/QD-TTg are brought into a bonded warehouse, they may carry out customs procedures at the Customs Sub-department managing the bonded warehouse or the respective Sub-department of Customs. prescribed in Article 2 of Decision No. 15/2017/QD-TTg to bring inland.

5. Customs procedures for goods released from bonded warehouses for transportation to other bonded warehouses
6. a) Goods brought to the (old) bonded warehouse shall be subject to customs procedures as prescribed in Clause 4 of this Article;
7. b) Goods brought into the (new) bonded warehouse may go through customs procedures as prescribed in Clause 1 of this Article;
8. c) The duration of goods stored in the bonded warehouse is counted from the date the goods are put into the (old) bonded warehouse.
9. Goods transported from the border gate, from this bonded warehouse or from other locations to the bonded warehouse and vice versa, but these locations are all under the management of the same Customs Sub-Department, the supervision goods transported between these locations shall be regulated by the Director of the Customs Department.
10. In case there are signs of law violation, the Director of the Customs Sub-department managing the bonded warehouse shall decide on the physical inspection of goods before being brought into or taken out of the bonded warehouse. The test results are recorded on the test result sheet, made according to form No. 06/PGKQKT/GSQL in Appendix V issued with this Circular.
11. The transfer of ownership of goods stored in a bonded warehouse shall be effected by the goods owner when there is an act of buying and selling goods as prescribed in Clause 8 Article 3 of the Commercial Law . The bonded warehouse owner shall send a written notice to the Customs Sub-department managing the bonded warehouse of the transfer of ownership of goods being stored in the bonded warehouse for management and monitoring, without having to carry out procedures for importing and exporting the bonded warehouse. The time limit for goods to be stored in a bonded warehouse is counted from the date the goods are put into the bonded warehouse according to the warehouse lease contract signed between the bonded warehouse owner and the old goods owner.
12. Report on goods imported, exported and bonded in stock in case the management and supervision of goods taken out or put into the bonded warehouse has not been carried out as prescribed in Clause 4, Article 52 or Clause 2, Article 52a of this Circular. this fourth
13. a) The bonded warehouse owner is responsible for monitoring and liquidating the bonded warehouse lease contract with the goods owner. Periodically on the 15th day of the first month of the following quarter, the bonded warehouse owner shall send a written notice to the Customs Sub-department managing the bonded warehouse about the current condition of goods and the operation of the bonded warehouse using form No. 24/BC -KNQ/GSQL Appendix V issued with this Circular; The Sub-department of Customs shall summarize and report to the Customs Department to summarize and send it to the General Department of Customs on the 25th day of the first month of the quarter;
14. b) The Sub-department of Customs in charge of the bonded warehouse is responsible for monitoring the imported, exported and inventory goods on the basis of information on the warehoused customs declaration and the goods management software entering and leaving the bonded warehouse of the owner. bonded; the duration of goods stored in the bonded warehouse, compared with the notice on the current state of goods and the operation situation of the bonded warehouse. The bonded warehouse manager decides to check the actual quantity of inventory, compares it with the data on the goods management software entering and leaving the bonded warehouse of the bonded warehouse owner.
15. Once a year, the Customs Department shall inspect the operation of the bonded warehouse and the observance of the customs law by the bonded warehouse owner, and report the inspection results to the General Department of Customs. In case of detecting signs of law violation, the Customs Department shall conduct an unscheduled inspection of the bonded warehouse.
16. Procedures for changing the border gate of exportation or returning to the bonded warehouse for goods stored in the bonded warehouse that have been brought to the border gate of exportation but cannot be exported or only partially exported are as follows:
17. a) Customs dossier:

a.1) Independent shipping declaration;

a.2) A written request of the customs declarant to have the goods transported to the bonded warehouse for storage pending export, clearly stating the name and address of the bonded warehouse and the expected time of storage (total storage time in Vietnam's territory must not exceed the time specified in Clause 1, Article 61 of the Law on Customs : 01 original;

a.3) Notice of approval of transport declaration (when leaving the bonded warehouse to the checkpoint of export).

1. b) Customs procedures are guided in Article 51b of this Circular:

In addition, the Sub-department of Customs at the checkpoint of export and the Sub-department of Customs in charge of the bonded warehouse shall perform the following additional tasks:

b.1) In case the consignment has not been brought into the customs supervision area at the border gate of exportation: On the basis of the customs declarant's written request to send the goods back to the bonded warehouse, the Sub-department of Customs shall manage the warehouse. The bonded warehouse shall check the sealing status and shipment records to carry out the procedures for bringing the goods to the bonded warehouse according to regulations. Simultaneously, there is a written notice of goods that have been returned to the bonded warehouse to the Customs Sub-department of the border gate of exportation to complete the procedures for liquidation of the independent transport declaration on the system through updating information about goods transported to the border gate. ;

b.2) In case the consignment has been brought into the customs supervision area but the enterprise requests to send the whole shipment to the original bonded warehouse or the bonded warehouse at the checkpoint of export: the Sub-department of Customs at the checkpoint of export check and compare the quantity of goods that have arrived at the export border gate, and at the same time request the customs declarant to register a new independent transport declaration to transport the goods to the bonded warehouse. In case of storing the bonded warehouse at the checkpoint of export, the Sub-department of Customs at the checkpoint of export shall notify in writing the Sub-department of Customs managing the initial bonded warehouse for coordination in monitoring;

b.3) In case the consignment has been brought into the customs supervision area, the enterprise requests to export a part, and the remaining goods are sent to the bonded warehouse at the border gate of exportation or to the original bonded warehouse: Sub-department The customs at the checkpoint of export shall inspect and supervise the quantity of goods exported through the border gate of exportation, and at the same time require the declarant to register a new independent transport declaration for the remaining quantity of goods in order to transport the goods to the foreign warehouse. mandarin. In case of storing the bonded warehouse at the border gate of exportation, the Sub-department of Customs at the checkpoint of export shall notify in writing the Sub-department of Customs managing the initial bonded warehouse for coordination in monitoring.

60. Point b, Clause 1, Article 93 amended and supplemented as follows:

“b) Responsibilities of the customs declarant :

b.1) Carry out the customs declaration on the declaration customs according to the information criteria specified in Appendix II issued with this Circular;

b.2) Submit export and import dossiers as prescribed in Article 16 of this Circular, in which each time of delivery, the customs declarant must have a document certifying the delivery and receipt of goods (sales invoice). , commercial invoice, ex-warehousing note...) and must make a summary table of documents certifying the delivery of goods according to form No. 27/THCT-KML/GSQL Appendix V issued with this Circular and submit to the agency customs when doing customs procedures.

In addition, for some specific items, the customs declarant is responsible for:

b.2.1) For imported and exported electricity, the customs declarant is responsible for coordinating with the customs authority and relevant units to finalize monthly electricity consumption data in first day of the following month. After finalizing the data, make a record to confirm the meter readings and the electricity delivered and delivered with certifications of the witnessing parties. Within 30 days from the time of certifying the meter readings, the customs declarant must make a customs declaration and attach it to the Minutes of certification of the meter readings and electricity delivered and delivered, certified by the participating parties. witnesses with the same set of customs dossiers as prescribed in Article 16 of this Circular;

b.2.2) For petroleum products supplied for exiting aircraft, customs procedures must be carried out within 30 days and within the amount of temporary import declaration. "

sixty one. Article 94 amended and supplemented as follows:

“Article 94. Procedures for importing financial lease goods

1. Goods imported for subjects eligible for tax exemption incentives for financial leasing according to the provisions of Articles 14, 16, 17 and 19 of Decree No. 134/2016/ND-CP
2. a) Financial leasing enterprises that import goods from abroad into Vietnam shall carry out the procedures for importing goods, specifically as follows:

a.1) Customs dossier: Comply with the provisions of Clause 4, Article 16 of this Circular;

a.2) Locations for carrying out customs procedures: Comply with the provisions of Point a, Clause 2, Article 85 of this Circular;

a.3) Customs procedures: Comply with the provisions of Chapter II of this Circular; The item “Notes” declares the number of the finance lease contract/contract date/expected expiration date, the name of the finance leasing company.

Goods imported from abroad by the financial leasing enterprise must be handed over to the the business leases finance to use immediately upon clearance.

b ) The Sub-department of Customs where the declaration is registered shall carry out customs procedures for imported goods as prescribed in Chapter II of this Circular ;

1. c) After the end of the finance lease contract, if the financial leasing goods are not used for the tax-exempt purposes, the financial leasing company must declare and pay tax according to the instructions in Article 21 of this Circular. this fourth.
2. Goods imported to EPEs and enterprises in non-tariff zones
3. a) Procedures for importing financial leasing goods from abroad into Vietnam :

Financial leasing enterprises shall carry out procedures for importing goods to be leased by EPEs and enterprises in non-tariff zones and used only in non-tariff zones, specifically as follows:

a.1) Customs dossiers: Comply with the provisions of Clause 3, Article 16 of this Circular;

a.2) Location of customs procedures: At the Sub-department of Customs managing EPEs and enterprises in non-tariff zones that lease finance :

a.2.1) For the case of financial leasing EPEs: comply with the provisions of Point b.1 Clause 1 Article 58 of this Circular;

a.2.2) For the case where enterprises in the tax-free zone lease finance: comply with the provisions of Point a, Clause 2, Article 90 of this Circular.

a.3) Customs procedures: Comply with the provisions of Chapter II of this Circular; the item “Notes” declares the number of the finance lease contract/contract date/expected expiration date, the name of the finance leasing company; The declared value on the customs declaration shall comply with the provisions of Appendix II of Circular No. 39/2015/TT-BTC, the dutiable value, the time of tax calculation, and the tax calculation method shall comply with the provisions of Article 2 of this Decree. 4, Article 5 of Circular No. 39/2015/TT-BTC .

Goods imported from abroad by financial leasing enterprises, upon being granted customs clearance, must be brought directly to export processing enterprises and enterprises in non-tariff zones and preserved in their original state until the leasing enterprises finance and export processing enterprises and enterprises in non-tariff zones shall complete customs procedures as prescribed at Point b of this Clause.

1. b) Procedures for goods delivery and receipt between financial leasing enterprises and export processing enterprises/enterprises in non-tariff zones :

b.1) Customs dossier: Comply with the provisions of Article 16 of this Circular, additionally submit 01 copy of the financial leasing contract to the import dossier when the export processing enterprises or enterprises in the non-tariff zone carry out customs procedures. customs clearance and do not have to submit a commercial invoice or a VAT invoice or a sales invoice. In case of export goods subject to a license, when carrying out export procedures on the spot, the enterprise is not required to submit a permit in the customs dossier;

b.2) Location of customs procedures: To be carried out at the Sub-department of Customs managing EPEs and enterprises in the non-tariff zone with financial leasing ;

b.3) Customs procedures: Comply with the provisions of Article 86 of this Circular; declare the customs value according to the price stated in the goods sale and purchase contract between the financial leasing enterprise, the finance lessee and the foreign supplier, the criterion for classification of the form of the declared invoice is B, the indicator No. /invoice date is blank and the item “Notes” specifically states:

customs declaration states: "The goods are leased to (name of the customer) as a financial lease under the financial lease contract No....".

customs declaration : "financial leased goods of (financial leasing company) under the finance lease contract no..." .

1. c) In case the financial leasing enterprise imports goods from abroad into the domestic market and then exports them to the EPE or leases it to an enterprise in a non-tariff zone , the financial leasing enterprise must carry out customs procedures. customs, declare and pay import tax according to regulations.

After exporting goods to EPEs, enterprises in non-tariff zones and financial leasing enterprises will be refunded the import tax paid at the stage of importation. In case goods are imported back into the inland, the financial leasing enterprise must declare and pay import tax as prescribed.

3. Goods imported for rent to other partners

In case the financial leasing enterprise imports goods to lease to another partner (not falling into the cases specified in Clauses 1 and 2 of this Article), when carrying out import procedures, the financial leasing enterprise must declare and pay import tax according to regulations.

4. Goods imported directly from overseas financial leasing enterprises

Customs procedures shall comply with the provisions of Chapter II of this Circular. The declared value on the customs declaration shall comply with the provisions of Appendix II of Circular No. 39/2015/TT-BTC, the dutiable value, the time of tax calculation, and the tax calculation method shall comply with the provisions of Article 2 of this Decree. 4, Article 5 of Circular No. 39/2015/TT-BTC .”

62. Name Chapter VII amended and supplemented as follows:

“Tax exemption, tax reduction, TAX REFUND AND TAX MANAGEMENT FOR EXPORT AND IMPORT GOODS”

63. Article 129 amended and supplemented as follows:

“Article 12 9 . Procedures for receiving and processing tax refund and non-collection dossiers

1. Responsibilities of taxpayers
2. a) Fully declare the information requested for tax refund according to the information criteria specified in form No. 01, Appendix IIa issued with this Circular and send it to the customs authority where the tax amount requested for refund arises through the System. customs electronic data processing system;
3. b) In case of paper dossiers, taxpayers submit a written request for tax refund according to form No. 09, Appendix VII issued together with Decree No. 134/2016/ND-CP, together with documents as prescribed in Articles 33 and Articles 1 of this Decree. 34, Article 35, Article 36 and Article 37 of Decree No. 134/2016/ND-CP .
4. The customs authority shall receive and process tax refund dossiers according to the provisions of Articles 59 and 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented in Clause 18, Article 1 of the Amended Law. , supplementing a number of articles of the Law on Tax Administration dated November 20, 2012
5. a) Receipt of dossiers:

a.1) The customs authority receives the tax refund application file through the customs electronic data processing system, the system automatically responds to accept the tax refund dossier to the taxpayer.

In case the dossier is determined to be incomplete, the system shall notify the taxpayer to add necessary information in accordance with the law on tax administration;

a.2) In case of receiving paper dossiers, the receiving civil servants shall receive the dossiers, affix the received seals and enter them into a separate monitoring book;

a.3) In case tax refund dossiers are sent by post, the provisions of Clause 2, Article 59 of the Law on Tax Administration No. 78/2006/QH11 shall apply .

1. b) Classification of records:

b.1) Classification of tax refund dossiers includes two types: tax refund first, inspection later; check first, refund later;

b.2) The customs authority classifies the tax refund application file through the electronic data processing system, the system automatically responds to the tax refund classification results to the taxpayer.

In case of receipt of paper documents, the customs authority shall classify the dossiers according to the provisions of Clause 18, Article 1 of the Law on Tax administration No. 21/2012/QH13 amending and supplementing Article 60 of the Law on Tax administration No. 78/ 2006/QH11 , Clause 2, Article 41 of Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles. Article of the Law on Tax Administration.

3. Tax refund file first, check later
4. a) The customs authority shall check the tax refund conditions according to the provisions of the law on tax administration, the tax amount the taxpayer requests for refund with the collected tax amount, the taxpayer's tax debt status on the system. system; compare the information in the tax refund file with the information on the customs electronic data processing system to determine the tax refund conditions, the tax amount to be refunded and process as follows:

a.1) In case the dossier is incomplete with information for tax refund, the customs authority shall notify the taxpayer through the customs electronic data processing system to supplement the necessary information. according to the provisions of the law on tax administration;

a.2) In case of ineligibility for tax refund, the customs authority shall notify the reason for not refunding the tax to the taxpayer through the e-customs data processing system.

1. b) In case of paper dossiers, the customs authority shall check the tax refund request letter and accompanying documents, compare them with tax policies and laws on tax administration, and information on the tax processing system. customs electronic data processing to determine the conditions for tax refund, the amount of tax to be refunded.

In case additional information is required for tax refund, the customs authority shall notify the taxpayer using form No. 11/TBBSHS/TXNK in Appendix VI . In case of ineligibility for tax refund, the customs authority shall notify the taxpayer using form No. 12/TBKTT/TXNK in Appendix VI issued with this Circular;

1. c) The explanation of the taxpayer is made through the customs electronic data processing system or in writing or directly with the customs authority. In case the taxpayer makes a direct explanation, the customs authority shall make a working record using the form No. 18/BBLV/TXNK in Appendix VI issued with this Circular.

In case the dossier has been explained or supplemented but is not eligible for tax refund first, after inspection, the customs authority will change the dossier to inspection first, tax refund later according to the provisions of Clause 2, Article 60 of the Law on Tax Administration. the November 29, 2006 tax was amended and supplemented in Clause 18, Article 1 of the Law on amending and supplementing a number of articles of the Law on Tax administration dated November 20, 2012;

1. d) Within 06 (six) working days from the date of receipt of complete tax refund dossiers as prescribed in Article 60 of the Law on Tax Administration dated November 29, 2006, as amended and supplemented at Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012, the customs authority must issue a decision on tax refund according to form No. 10/QDKTT/TXNK in Appendix VI enclosed herewith. This Circular, send tax refund decisions to taxpayers and related units (if any) through the electronic data processing system or send tax refund decisions in paper form;
2. dd) The inspection after the issuance of the tax refund decision at the taxpayer's office shall comply with the provisions of Article 143 of this Circular, the time limit for conducting the inspection shall comply with the provisions of Clause 3, Article 60 of the Law on Tax Administration. November 29, 2006 is amended and supplemented in Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012. The unit conducting post-clearance inspection shall send a notice. inspection results to the Sub-department of Customs that issued the decision on tax refund to implement the following contents:

dd.1) The inspection results determine that the taxpayer is eligible for tax refund. The Sub-department of Customs that has issued the decision on tax refund shall save the inspection results in the tax refund dossier and update the inspection results into the System. ;

dd.2) If the inspection results determine that the taxpayer is not eligible for tax refund, the customs authority shall revoke the decision on tax refund, impose tax and impose administrative penalties (if any). according to regulations of the Law;

dd.3) In case the inspection results determine that the refunded tax amount is smaller than the refunded tax amount, the Sub-department of Customs that issued the decision on tax refund shall issue an additional decision on tax refund according to form No. 10/QDKTT /TXNK Appendix VI issued with this Circular.

4. Dossier for inspection first, tax refund later
5. a) The following cases of inspection and tax refund include:

a.1) The cases specified at Point b, Clause 1, Article 60 of the Law on Tax Administration dated November 29, 2006 are amended and supplemented in Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Management. tax November 20, 2012 ; Clause 2, Article 41 of Decree No. 83/2013/ND-CP ;

a.2) The taxpayer within 12 (twelve) months from the date of submission of the application for tax refund is determined by the customs authority to have committed a customs violation and has been handled for more than 02 (two) days. times (including the act of making false declarations leading to a lack of payable tax amount or an increase in the amount of tax exempted, reduced, refunded or not collected) with a fine level exceeding the authority of the Director of the Customs Sub-Department as prescribed. of the law on handling of administrative violations;

a.3) The taxpayer within 24 (twenty-four) months from the date of submission of the tax refund application is determined by the customs authority to have been handled for tax evasion, tax fraud, and smuggling. , illegally transporting goods across borders;

a.4) Taxpayers are forced to enforce tax administrative decisions according to the provisions of Clause 1, Article 26 of Decree No. 127/2013/ND-CP ;

a.5) Goods subject to excise tax;

a.6) Goods imported but must be re-exported and returned to a foreign country (either re-exported to a third country or re-exported into a non-tariff zone), goods exported but must be re-imported back to Vietnam are not the same a border gate .

1. b) Order of test execution:

The inspection at the taxpayer's office is carried out according to the provisions of Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012, specifically as follows:

b.1) Within 05 (five) working days from the date of notification to the taxpayer about the inspection before tax refund, made according to form No. 21/TBKT/TXNK Appendix VI issued with this Circular, the customs authority must issue a decision on inspection at the taxpayer's office according to form No. 22/QDKT/TXNK in Appendix VI issued with this Circular and send it to the taxpayer within 02 (two) working days. after signing.

Within 5 (five) working days from the date of sending the decision, the customs authority must conduct an inspection at the taxpayer's office. The inspection time shall not exceed 05 (five) working days. Before conducting the inspection, the head of the inspection team must announce the inspection decision and make a record on the announcement of the inspection decision, made according to the form No. 23/BBCB/TXNK Appendix VI issued with this Circular with the competent representative. taxpayer's rights;

b.2) The inspection is carried out sequentially according to the following steps and stops when there are enough grounds to accurately determine the refunded tax amount:

b.2.1) Checking customs dossiers, tax refund dossiers, vouchers, accounting books, payment vouchers, stock release and warehousing notes; compare the tax amount requested for refund with the collected tax amount on the centralized accounting system of the customs authority, the information in the tax refund dossier with the information on the relevant customs electronic data processing system. Regarding the import and export declaration with the tax amount the taxpayer requests for refund:

b.2.1.1) In case of tax refund as prescribed in Article 35 of Decree No. 134/2016/ND-CP , the taxpayer's declaration content shall be checked on the depreciation rate and calculation method. loss on accounting books and vouchers, distribution of value of goods during use and storage in Vietnam;

b.2.1.2) In the case of tax refund as prescribed in Article 36 of Decree No. 134/2016/ND-CP , if the first inspection or no conclusion on inspection is available, the manufacturer must inspect the production facility, the right to use machinery and equipment at the production facility. Check the conformity between the actual production usage norms stated in the tax calculation report on imported raw materials and supplies made according to form No. 10, Appendix VII issued together with Decree No. 134/2016/ND-CP and the book books, accounting vouchers of taxpayers and technical documents;

b.2.1.3) Tax refund for imported goods subject to re-export; exported goods must be re-imported; goods subject to special consumption tax; Imported goods must have permits, imported goods must ensure the regulations on quarantine, food hygiene and safety, goods quality inspection, customs offices shall check tax refund dossiers and documents. , accounting books, payment vouchers; compare the tax amount requested for refund with the tax amount collected on the centralized accounting system of the customs authority and other relevant management programs.

b.2.2) Check other documents, data and data related to exported and imported goods according to the provisions of Article 16, Article 16a of this Circular.

c ) Processing test results:

c.1) Make an inspection record according to form No. 24/BBKT/TXNK Appendix VI promulgated together with this Circular within 05 (five) working days from the date of completion of the inspection at the taxpayer's office.

For complicated cases that cannot be completed within 05 (five) days, it is necessary to extend the time to verify and collect documents, no later than 01 (one) day before the end of the inspection period. , the head of the inspection team must report in writing to the person who signed the inspection decision to issue a decision on extension of the inspection time limit according to form No. 25/QDGH/TXNK in Appendix VI issued with this Circular . The extension of the inspection period shall not exceed 05 (five) working days. The head of the inspection team shall announce the decision on extension of the inspection time limit, make a record on announcing the decision as prescribed at Point b, Clause 4 of this Article;

c.2) Make a draft of the inspection conclusion and send it to the taxpayer within 3 (three) days from the date of making the inspection report using form No. 26/KLKT/TXNK Appendix VI issued with this Circular or sent by fax or registered mail or delivered directly to the taxpayer.

In case the taxpayer disagrees with the draft inspection conclusion of the customs authority, within 05 (five) working days from the date of receipt of the draft inspection conclusion, the taxpayer must send a written explain to the customs authority through the e-customs data processing system or send a written explanation to the customs authority;

c.3) Within 05 (five) working days from the date on which the taxpayer's explanation expires, the Director of the Sub-department of Customs shall issue the inspection conclusion.

In case of being eligible for tax refund, the Sub-department of Customs shall issue a decision on tax refund according to form No. 10/QDKTT/TXNK, Appendix VI issued with this Circular) and send it to the taxpayer and relevant agencies through the Tax refund system. customs electronic data processing system. In case there is a problem with the System or a paper file, the customs authority will send a paper tax refund decision to the taxpayer and relevant agencies.

In case of ineligibility for tax refund, the customs authority shall notify the taxpayer through the System or in writing of the ineligibility for tax refund using form No. 12/TBKTT/TXNK in Appendix VI issued with this Circular. .

5. The handling of tax refunded to taxpayers shall comply with the provisions of Article 132 of this Circular.
6. The time limit for processing the dossiers, for the case of inspection first, tax refund later is 40 (forty) from the date of receipt of complete tax refund dossiers as prescribed in Article 60 of the Law on Tax Administration dated November 29, 2006 Amended and supplemented in Clause 18, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012.
7. Authority to issue inspection decisions at the taxpayer's office
8. a) If the dossier is checked first, tax refund is later: The director of the Sub-department of Customs where the tax amount requested for refund is generated shall issue an inspection decision;
9. b) In case the tax refund dossier is first, inspected later: the Director of the Customs Department of the province or city shall decide to carry out the inspection after tax refund according to the principle of risk management within 10 (ten) years from the date of tax refund. the date of issuance of the tax refund decision as prescribed in Article 143 of this Circular.
10. Responsibilities of taxpayers

Declare accurately, honestly, completely, submit dossiers, explain and provide information on time and take responsibility before law for tax refund dossiers as prescribed in Article 7 of the Law on Tax Administration dated November 29 2006 was amended and supplemented in Clause 4, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012; update and respond to information fully and on time; comply with tax handling decisions, pay tax amounts, late payment interest and fines on time according to the provisions of law on tax administration.

9. Procedures for receipt and handling of non-tax collection dossiers are the same as those for receipt and settlement of tax refund dossiers. "

sixty four. Article 131 amended and supplemented as follows:

“Article 131 . Procedures for handling tax, late payment interest and overpaid fines

1. Taxes, late payment interest and fines for imported and exported goods are determined to be overpaid according to the provisions of Article 47 of the Law on Tax Administration November 29, 2006 Amended and supplemented in Clause 13, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012 ; Point a, Clause 1, Article 29 of Decree No. 83/2013/ND-CP .
2. Taxpayer Responsibilities

Taxpayers shall fully declare the information specified in Form 03, Appendix IIa attached to this Circular and send it to the customs authority through the customs electronic data processing system.

In case of paper dossiers, taxpayers submit a written request for tax refund according to form No. 27/CVĐNHNT/TXNK in Appendix VI issued with this Circular.

3. Responsibilities of customs authorities

The customs authority where the overpaid tax, late payment interest or fine is incurred shall check through the electronic data processing system. information that the declaration has been accepted to the taxpayer. In case it is determined that the taxpayer's declaration is incorrect, the customs authority shall respond to information on refusal to receive the dossier through the customs electronic data processing system.

In case of paper dossiers, the customs authority shall receive, check and compare the contents of the taxpayer's request with the provisions of law on tax administration. payment, overpaid fines, the customs authority shall notify according to form No. 12/TBKTT/TXNK in Appendix VI issued with the Circular within 08 working hours.

Within 05 (five) working days from the date of receipt of a valid official letter from the taxpayer requesting tax refund, late payment interest, overpaid fine, the customs authority shall issue a tax refund decision. late payment interest, overpaid fine according to form No. 09/QDHT/TXNK Appendix VI and notify the taxpayer. In case of ineligibility for tax refund, a notice shall be made according to form No. 12/TBKTT/TXNK in Appendix VI issued with this Circular.

4. The handling of overpaid tax, late payment interest and fines shall comply with the provisions of Article 132 of this Circular. The overpaid value-added tax amount shall be handled simultaneously with import tax (if any).
5. Article 132 amended and supplemented as follows:

“ Article 132 . Handling tax, late payment interest, fines be completed

1. For the refund of taxes and fines to be refunded from the deposit account of the customs authority, on the basis of the request of the taxpayer, the customs authority shall check and compare on the System and handle as follows
2. a) Taxpayers no longer owe tax, late payment interest, fines and other payable amounts , including outstanding fees and charges (except for fees and charges arising from tax declarations). in the month to the 10th of the following month ) :

a.1) In case the taxpayer requests a refund: The customs authority shall, based on the decision on refund of tax or fine , make a payment order and send it to the State Treasury to refund the taxpayer ;

a.2) In case the taxpayer requests to offset against the payable tax amount of the following declarations: After the taxpayer incurs tax payable and makes a written request for tax clearing, the agency shall The customs authority shall, based on the refund decision and the taxpayer's written request, make a receipt for adjustment of the state budget revenue or send it to the State Treasury for refunding and clearing with the payable amount . The remaining cases must comply with the provisions of Point a.1 of this Clause .

1. b) Taxpayers still owe tax, late payment interest, fines and other payable amounts , including outstanding fees and charges (except for fees and charges incurred in declarations in month to the 10th of the following month) must pay to the state budget :

b.1) In case the taxpayer requests clearing, the customs authority shall make a payment order and send it to the State Treasury for payment to the state budget on behalf of the taxpayer;

b.2) If the taxpayer does not request clearing but the customs authority finds that the taxpayer is still obliged to pay taxes, late payment interest, fines and other payables , including arrears of fees and charges : the customs authority shall handle it according to the provisions of Point b.1 of this Clause and notify the taxpayer using form No. 28/TBBT/TXNK Appendix VI issued with this Circular ;

b.3) In case, after clearing, if there is excess money, it shall be refunded to the taxpayer according to the provisions of Point a.1 of this Clause.

2. For the refund of tax, late payment interest and fines from the state budget, at the request of the taxpayer, the customs authority shall check and compare on the accounting system and handle it. as follows
3. a) Taxpayers no longer owe tax, late payment interest, fines and other payable amounts , including outstanding fees and charges (except for fees and charges incurred in declarations in month to the 10th of the following month ):

a.1) In case the taxpayer requests a refund: the customs authority shall, based on the decision on refund of tax, late payment interest and fines , make a refund order made according to the form prescribed in Circular No. 77/2017/TT -BTC dated July 28, 2017 of the Minister of Finance guiding the state budget accounting regime and state treasury professional activities, sending it to the State Treasury for refunding to taxpayers;

a.2) In case the taxpayer requests to offset against the payable tax amount of the subsequent declarations, the customs authority shall base on the refund decision and the taxpayer's written request to make a document to adjust the clause. state budget revenue or an order to return and clear the state budget shall be sent to the State Treasury for refunding and clearing with payable amounts .

1. b) Taxpayers still owe tax, late payment interest, fines and other payable amounts , including outstanding fees and charges (except for fees and charges incurred in declarations in month to the 10th of the following month) must pay to the state budget :

b.1) In case the taxpayer requests clearing, the customs authority shall make a document for adjustment of state budget revenues or an order for refund cum clearing according to the form prescribed in Circular No. 77/2017/TT- BTC sends to the State Treasury to pay the state budget on behalf of taxpayers;

b.2) In case the taxpayer does not request clearing but the customs office discovers that the taxpayer is still obliged to pay taxes, late payment interest, fines and other payables , including arrears of fees and charges : the customs authority shall handle it according to the provisions of Point b.1 of this Clause and notify the taxpayer using form No. 28/TBBT/TXNK Appendix VI issued with this Circular ;

b.3) In case, after clearing, if there is excess money, it shall be refunded to the taxpayer according to the provisions of Point a.1 of this Clause.

1. c) The clearing of refundable amounts against amounts payable in the same year to the state budget is at the same customs authority, with the same budget list, the customs authority shall make a written adjustment of state budget revenues, account prescribed accounting.

In cases where tax is refunded outside the budget year, the same budget year but different customs units, different budget list, the customs authority shall issue a refund order according to the guidance at Points a and b of this Clause.

3. Implementation period

The time limit for the customs authority to process the refunded amounts to the taxpayer shall comply with the provisions of Articles 129 and 131 of this Circular.

4 . For the refundable value-added tax as prescribed in Clause 2 of this Article, the taxpayer is responsible for declaring to the tax authority where the enterprise is managed the amount of value-added tax already paid by the customs authority. refund in accordance with the law.

After issuing a tax refund decision, the customs authority shall provide information to the tax authority.”

66. Article 133 amended and supplemented as follows:

“ Article 133. Late payment interest

1. Taxpayers pay late payment interest in the following cases
2. a) Paying tax later than the prescribed time limit, the time limit for tax payment extension, the time limit specified in the tax assessment decision and tax handling document of the competent authority;
3. b) To additionally pay the missing tax amount due to incorrect declaration of payable tax amount, exempted tax amount, reduced tax amount, and refunded tax amount;
4. c) To pay tax in installments according to the provisions of Article 134 of this Circular;
5. d) Imported and exported goods subject to tax are guaranteed for customs clearance or release according to the provisions of Article 9 of the Law on Import and Export Tax , Article 4 of Decree No. 134/2016/ND - CP .
6. The guarantee-receiving credit institution must pay late payment interest in case the guarantee period expires but the taxpayer has not yet paid tax into the state budget.
7. Credit institutions and agencies authorized to collect tax must transfer the collected tax money to the state budget within the same day or at the beginning of working hours of the following day. Past the time limit, if the collected tax money has not been transferred to the state budget, credit institutions and authorized collection agencies must pay late payment interest as prescribed.
8. How to determine the amount of late payment
9. a) Amount of late payment = Amount of late payment interest x Number of days of late payment of tax x Amount of late tax payment;
10. b) The late payment interest rate is 0.03%/day based on the late payment tax amount;
11. c) The number of days of late payment of tax is counted from the day following the last day of the tax payment time limit, the tax payment extension time limit, the time limit specified in the tax imposition decision and tax handling documents of the competent authority. competent until the day immediately preceding the date the taxpayer or the agency authorized to collect, the credit institution pays the late payment tax amount into the state budget.
12. Taxpayers or agencies authorized to collect, credit institutions shall determine by themselves the amount of late payment according to the provisions of Clause 4 of this Article and remit it to the state budget.

If the late payment interest is lower than the payable amount, the customs authority shall notify the taxpayer or the authorized collection agency or credit institution for additional payment of late payment interest according to form No. 29. /TBTCNCT/TXNK Appendix VI issued with this Circular .

6. In case taxpayers are late in paying tax as prescribed in Clause 4, Article 5 of the Law amending and supplementing a number of articles of the Tax Law dated November 26, 2014 as amended and supplemented in Clause 3, Article 3 of the Law. amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 6, 2016 and Clause 1, Article 3 of Decree No. 100/2016/ND-CP dated 01 July 2016 of the Government detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration do not implement tax enforcement and do not have to pay late payment interest while the state budget has not yet paid. The tax amount excluding late payment is calculated on the tax arrears but not exceeding the unpaid state budget amount.
7. Past 30 days from the date of expiration of the tax payment deadline, if the taxpayer or credit institution or authorized collection agency has not yet paid the tax and late payment interest, the customs authority shall notify the taxpayer or the organization. Credit institutions, authorized collection agencies know the amount of tax and late payment interest (estimated to date of the notice) according to form No. 57 and form No. 58 in the Appendix attached to Circular No. 155/2016/TT-BTC dated October 20, 2016 of the Minister of Finance detailing the implementation of Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government on sanctioning of administrative violations and coercive execution of decisions administrative regulations in the field of customs and Decree No. 45/2016/ND-CP dated May 16, 2016 of the Government amending and supplementing a number of articles of Decree No. 127/2013/ND-CP or on the Portal. electronic information of the customs sector.”

sixty seven. Article 134 amended and supplemented as follows:

“ Article 134. Gradual payment of tax arrears

1. Taxpayers owe tax for more than 90 days from the date of expiration of the tax payment time limit, the tax payment extension time limit, the time limit specified in the tax assessment decision and the tax handling document issued by the competent authority. that the customs authority has issued a decision on enforcement of tax administrative decisions in the field of customs if all the conditions specified in Clauses 1 and 2, Article 39 of Decree No. 83/2013/ND-CP are satisfied. On July 22 , 2013 , as amended and supplemented by the Government in Clause 3 , Article 3 of Decree No. 100/2016/ND-CP , the tax arrears may be paid in installments not exceeding 12 months from the date of commencement of the tax period. tax enforcement period. Taxpayers register and commit to gradually paying tax debt at the following rates:
2. a) Tax arrears from over 500,000,000 VND to 1,000,000,000 VND, the time to pay tax in installments is not more than 3 months;
3. b) Tax debt is over 1,000,000,000 VND to 2,000,000,000 VND, the maximum time for tax payment is not more than 6 months;
4. c) Tax arrears over VND 2,000,000,000, time to pay tax in installments is not more than 12 months;
5. d) In case the taxpayer fails to fully pay the tax amount within the committed time limit, he/she is not allowed to continue to pay the tax arrears and is coerced, the credit institution that receives the guarantee shall pay the tax on behalf of the taxpayer. Debt tax and late payment interest as prescribed in Article 39 of Decree No. 83/2013/ND-CP as amended and supplemented in Clause 9, Article 5 of Decree No. 12/2015/ND-CP dated February 12, 2015 of the Government. The Government shall detail the implementation of the Law amending and supplementing a number of articles of the Law on Taxation and amending and supplementing a number of articles of the Decrees on Taxation;
6. e) The amount of tax payable in installments as committed includes the tax owed and the late payment interest.
7. Profile
8. a) The taxpayer's written request for gradual tax payment according to form No. 30/CVNDTT/TXNK Appendix VI issued with this Circular : 01 original;
9. b) A letter of guarantee from a credit institution for the tax arrears payable in installments according to the provisions of Article 43 of this Circular for the case of a paper guarantee letter: 01 original.

In case of electronic guarantee, the taxpayer is not required to submit this document.

3. The place of receipt of the dossier and the time limit for settling tax payment in installments
4. a) Where to receive and process dossiers:

a.1) The Sub-department of Customs in case the tax arrears gradually arise at a Sub-Department;

a.2) The Customs Department, in case the tax arrears gradually arise at the Post-Clearance Inspection Sub-Department or multiple Customs Sub-Departments under the Customs Department;

a.3) The General Department of Customs in case the tax arrears gradually arise at many Customs Departments.

1. b) Time limit for settlement:

b.1) In case under the authority of the Director of the Sub-department of Customs: within 01 working day from the date of receipt of the complete dossier, the Director of the Sub-department of Customs shall send a written notice to the taxpayer;

b.2) In case under the authority of the Director of the Customs Department: within 02 working days from the date of receipt of the complete dossier, the Director of the Customs Department shall send a written notice to the taxpayer.

1. c) In case under the authority of the Director of the General Department of Customs: within 03 working days from the date of receipt of the complete dossier, the Director of the General Department of Customs shall send a written notice to the taxpayer.
2. The written notice of approval or disapproval for installment payment of tax debt or request for additional dossiers sent to taxpayers shall be made according to form No. 31/TBNDTT/TXNK in Appendix VI issued with this Circular.”
3. Article 135 amended and supplemented as follows:

“Article 13 5. Extension of time for payment of tax, late payment interest and fines

1. Taxpayers may consider extending the time limit for paying tax, late payment interest and fines for the case specified in Clause 1, Article 31 of Decree No. 83/2013/ND-CP as amended and supplemented at Point a. Clause 8 Article 5 Decree No. 12/2015/ND-CP .
2. Dossier for extension shall comply with Clause 2, Article 51 of the Law on Tax Administration , including:
3. a) A written request for extension of payment of tax, late payment interest and fines, made according to form No. 32/CVGHNT/TXNK in Appendix VI issued with this Circular: 01 original;

b ) For the case specified at Point a, Clause 1, Article 31 of Decree No. 83/2013/ND-CP as amended and supplemented in Clause 8, Article 5 of Decree No. 12/2015/ND-CP then additionally pay :

b .1) A written certification of the competent authority in the locality where the damage occurred ( the written confirmation of the incident ) fire of the fire prevention and fighting police agency or the district-level People's Committee or the competent agency in charge of natural disasters, fires or unexpected accidents causing damage): 01 original. The document must be made within 30 days from the date of damage;

b .2) Insurance contract, notice of payment of indemnity from the insurance receiving organization (if any), in case the insurance contract does not include the content of tax compensation, it must be certified by the insurance organization. ; contract or written record of compensation agreement of the carrier in case of loss caused by the carrier (if any): 01 photocopy .

c ) For the case specified at Point b, Clause 1, Article 31 of Decree No. 83/2013/ND-CP as amended and supplemented in Clause 8, Article 5 of Decree No. 12/2015/ND-CP then additionally pay :

c.1) The decision of a competent state agency to withdraw the production and business location of the enterprise's old production location (except for the case of relocation of the production and business location for the requested purpose). of the enterprise): 01 photocopy;

c.2) A written certification of the local government that the enterprise has to stop production and business due to relocation: 01 original;

c.3) Documents proving the extent of direct damage caused by having to move the business location. Damage value is determined based on dossiers and documents and directly related regulations of law, including: Residual value of damaged workshops, warehouses, machinery and equipment dismantling costs that cannot be recovered (original cost after deducting amortized costs), costs of dismantling equipment and workshops at the old establishment, transportation and installation costs at the new premises (after deducting expenses for recovery fees), costs of paying wages to employees due to stoppage of work (if any). Complicated cases, related to economic and technical majors, must be certified in writing by specialized agencies: 01 original.

1. d) For other special difficulties specified at Point d, Clause 1, Article 31 of Decree No. 83/2013/ND-CP as amended and supplemented in Clause 8, Article 5 of Decree No. 12/2015/ND - CP must submit additional documents and documents related to the inability to pay tax on time due to special objective difficulties: 01 original.
2. The extended tax, late payment interest and fine amounts shall comply with the provisions of Clause 2, Article 31 of Decree No. 83/2013/ND-CP , as amended and supplemented in Clause 8, Article 5 of Decree No. 12. /2015/ND-CP .
3. The extension of time for payment of tax, late payment interest and fines shall comply with the provisions of Clause 3, Article 31 of Decree No. 83/2013/ND-CP as amended and supplemented in Clause 8, Article 5 of Decree No. 83/2013/ND-CP. December 2015/ND-CP .
4. Taxpayers eligible for extension of time to pay tax, late payment interest and fines under the provisions of Points a and b, Clause 1, Article 31 of Decree No. 83/2013/ND-CP as amended and supplemented at Point a. Clause 8 Article 5 of Decree No. 12/2015/ND-CP must compile and send a dossier to the customs authority where the extension is competent.
5. Authority to settle extension
6. a) The Director of the Sub-department of Customs shall handle the extension for tax , late payment interest and fines arising at a Sub-department;
7. b) The Director of the Customs Department shall handle the extension for tax money , late payment interest and fines incurred at the Post-Clearance Inspection Sub-Department or multiple Customs Sub-Departments under the Customs Department;
8. c) The Director of the General Department of Customs shall handle tax, late payment interest and fines arising at multiple Customs Departments.

For cases of other special difficulties specified at Point d, Clause 1, Article 31 of Decree No. 83/2013/ND-CP as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP The General Department of Customs receives the dossier and reports it to the Minister of Finance for submission to the Prime Minister for consideration and decision on a case-by-case basis.

7. Time limit for extension: comply with the provisions of Article 52 of the Law on Tax Administration . "
8. Clause 3 Article 136 amended and supplemented as follows:

“3. A dossier of request for debt forgiveness includes:

1. a) A written request for forgiveness of tax, late payment interest and fines from the Customs Department where the taxpayer still owes tax, late payment interest, and fines eligible for tax arrears, late payment interest, and fines. fines according to form No. 33/CVXN/TXNK Appendix VI issued with this Circular: 01 original;
2. b) Depending on each case, a debt cancellation dossier must contain the following documents and vouchers:

b.1) A decision of a competent state agency on declaring enterprise bankruptcy, for the case specified in Clause 1, Article 65 of the Law on Tax Administration : 01 photocopy;

b.2) Death certificate, death notice or Court's decision declaring missing; The Court's decision on declaration of loss of civil act capacity or documents of a competent state agency proving that a person is dead, missing, or has lost his/her civil act capacity, for the specified cases. in Clause 2, Article 65 of the Law on Tax Administration : 01 photocopy;

b.3) A tax debt enforcement dossier proves that enforcement measures have been fully implemented as prescribed, but is unable to fully collect tax, late payment interest, fines or fails to take coercive measures. For the case specified in Clause 3, Article 65 of the Law on Tax Administration, supplemented in Clause 20, Article 1 of the Law on Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 : 01 photocopy. "

70. Article 138 amended and supplemented as follows:

“ Article 138. Fulfillment of tax payment obligations in case of dissolution, bankruptcy or termination of operation

1. The fulfillment of tax payment obligations in case of dissolution or bankruptcy shall comply with the provisions of Article 54 of the Law on Tax Administration , the law on enterprises, the law on cooperatives and the law on bankruptcy. Responsibilities for fulfilling tax payment obligations are as follows:
2. a) The owner of a private enterprise, the owner of the company or the company's members' council; The Board of Directors or the enterprise liquidation organization, the relevant manager, in case the company's charter stipulates, is responsible for fulfilling the tax payment obligation of the enterprise before submitting the dissolution request to the registration agency. business registration;
3. b) The Cooperative Dissolution Council is responsible for fulfilling the cooperative's tax payment obligation before sending the dissolution dossier to the agency that has issued the registration certificate;
4. c) The asset management officer or the asset management and liquidation enterprise is responsible for fulfilling the tax payment obligation of the enterprise after the decision to open bankruptcy procedures is issued in accordance with the Bankruptcy Law.
5. Responsibility to fulfill tax obligations in case taxpayers terminate their operations and fail to carry out procedures for dissolution or bankruptcy as prescribed by law
6. a) If an enterprise terminates its operation without following dissolution or bankruptcy procedures and has not yet fulfilled its tax payment obligation, the owner of a private enterprise shall; the company's members' council or the company's owner; administrative Council; governance of the cooperative; or the relevant manager, in case the company's charter stipulates, is responsible for paying the tax owed;
7. b) When households and individuals terminate their business activities and have not yet fulfilled their tax payment obligations, the heads of households and individuals are responsible for paying the tax arrears;
8. c) If a cooperative group terminates its operation and has not fulfilled its tax payment obligation, the members of the cooperative group shall be jointly responsible for paying the tax owed.”
9. Article 140 amended and supplemented as follows:

“Article 140. Confirmation of fulfillment of tax payment obligation

1. When there is a need to confirm the fulfillment of tax payment obligations (including confirmation of tax amounts, late payment interest, fines and other paid amounts and/or tax amounts already paid to the state budget), The taxpayer or the competent state management agency must send a written request for confirmation of the fulfillment of the tax payment obligation according to the criteria specified in form No. 05, Appendix IIa attached to this Circular, and send it to the customs authority. through the Customs Electronic Data Processing System. In case of submitting paper dossiers, taxpayers or competent state management agencies shall send a written request for certification of tax payment obligation fulfillment according to form No. 34/CVXNHT/TXNK Appendix VI issued together with this Circular. to the General Department of Customs.
2. Within 05 working days from the date of receipt of the written request for confirmation of tax debt, the customs authority shall inspect and certify the fulfillment of the tax payment obligation and notify the taxpayer or Competent state management agencies handle results as follows:

a) Confirmation of fulfillment of tax obligations;
b) Confirmation of unfulfilled tax obligations clearly stating that the declaration has not yet fulfilled tax obligations;
c) Complete and supplement the dossier so that the customs authority has a basis for certifying the fulfillment of tax obligations.

1. In case an enterprise requests confirmation of fulfillment of tax payment obligations in order to dissolve, terminate its operation or close its tax identification number, from the date the General Department of Customs issues a document certifying that it no longer owes tax, enterprises will not be allowed to register customs declarations.”
2. Article 141 amended and supplemented as follows:

“Article 141. Information collection for post-clearance inspection

1. Information gathering

Customs authorities have the right to request customs declarants, state management agencies, organizations and individuals related to exported and imported goods to provide information for post-clearance inspection activities. according to the provisions of Article 80, Article 95, Article 96 of the Law on Customs and Article 107, Article 108 of Decree No. 08/2015/ND-CP and relevant regulations.

2. Information collection activities

Before, during and after the post-customs clearance inspection and processing of post-clearance inspection results, the customs authority may collect information at the state management agencies; organizations and individuals participating in or related to export and import activities, related to import and export goods, on questionable, unreasonable issues or signs of law violations related to customs dossiers, declaration contents, management and use of exported and imported goods.

In case of necessity, customs offices shall collect and verify information abroad in accordance with law.

3. Authority to collect information

The Director of the General Department of Customs, the Director of the Post-Clearance Inspection Department, the Director of the Customs Department, the Director of the Post-Clearance Inspection Sub-Department, the Director of the Customs Sub-Department collects information according to Clause 1, Clause 1 of this Article. 2 This.

During the inspection at the customs declarant's office, in case of urgent need to collect information, the head of the post-clearance inspection team may collect information according to Clauses 1 and 2 of this Article.

4. Information collection form

a) Collect information in writing: Send a written request to the organizations and individuals mentioned at Point 1 of this Article requesting the provision of electronic information, records, documents and data (if any) and requesting a reply. written;

b) Direct information collection: Appoint civil servants to work directly with organizations and individuals mentioned at Point 1 of this Article to request information provision.

In case of collecting information directly from the customs declarant, it is only done when the customs declarant makes a written request to provide information directly at the customs office.

For the case of information collection and verification abroad, the Director of the General Department of Customs shall organize the implementation.”

seventy three. Article 142 amended and supplemented as follows:

“ Article 142. Post-clearance inspection at the customs office

1. Test cases, authority to decide on inspection
2. a) The Director of the Sub-department of Customs has the authority to decide on the inspection of customs documents arising at the Sub-department of Customs within 60 days from the date of customs clearance of goods to the date of signing and promulgating the decision. check, specifically as follows:

a.1) The inspection cases specified in Clause 1, Article 78 of the Law on Customs ;

a.2) Cases through analysis and risk assessment as prescribed in Clause 2, Article 78 of the Law on Customs ;

a.3) The inspection is not performed in the following cases:

a.3.1) The customs dossiers of the consignments are identical or similar to those of the shipment. The Sub-department of Customs has checked the post-customs clearance and accepts the declaration of the same customs declarant, if there is none. new information or other indications of violations. If the dossiers of identical or similar shipments are still suspicious, the Director of the Sub-department of Customs shall report to the Director of the Customs Department for consideration and handling according to his/her competence;

a.3.2) In case the volume of goods is large, the type of goods is complicated, and there is a risk of tax, it is necessary to conduct post-clearance inspection at the customs declarant's office.

1. b) The Director of the Customs Department is competent to decide on the inspection of customs dossiers subject to inspection within a maximum period of 5 years from the date of declaration registration to the date of signing and promulgating the inspection decision. As follows:

b.1) The inspection cases specified in Clause 1, Article 78 of the Customs Law . For the cases that have been inspected according to the provisions of Point a of this Clause, if new information or other signs of violation are detected, the Director of the Customs Department shall, based on the actual situation, consider and decide to inspect at the head office. the Customs Department or inspect it at the customs declarant's office as prescribed in Article 143 of this Circular;

b.2) The inspection cases specified in Clause 2, Article 78 of the Law on Customs (except for the inspection contents that have been inspected as prescribed at Point a of this Clause).

2. Test object

Customs dossiers, commercial invoices, transport documents, goods sale and purchase contracts, certificates of origin, payment documents, dossiers and technical documents of exported and imported goods import according to the provisions of Article 79 of the Law on Customs .

3. Order and procedures for inspection
4. a) Issue an inspection decision:

a.1) The Director of the Customs Department, the Director of the Sub-department of Customs shall issue a decision on post-clearance inspection at the headquarters of the customs authority using the form No. 01/2015-KTTSTQ Appendix VIII issued with this Circular. , to request the customs declarant to provide commercial invoices, transport documents, goods sale and purchase contracts, certificates of origin of goods, payment documents, dossiers and technical documents of goods. related to the dossier being examined and explain the relevant contents;

a.2) The decision on post-customs clearance inspection must be sent directly or by registered mail or fax to the customs declarant within 03 working days from the date of signing and at least 05 working days before the date of implementation. test;

1. b) Perform inspection and process test results:

b.1) In case the customs declarant does not comply with the decision on inspection:

Past the time limit of 03 working days from the date of inspection stated in the decision on inspection, if the customs declarant fails to send documents or send a representative to work, the customs authority shall handle the administrative violation. according to regulations and processed on the basis of the results of inspection of existing customs authorities' records and data, specifically:

b.1.1) If there are not enough grounds for conclusion, report it to the Director of the Customs Department for consideration and handling;

b.1.2) In case there are sufficient grounds for inspection conclusions, the Director of the Customs Department and the Director of the Customs Sub-Department shall issue a notice of inspection results and administrative decisions (if any).

After handling administrative violations according to regulations, the customs authority shall update the non-compliance information into the customs electronic data processing system to apply customs clearance inspection (checking documents or inspection of records and physical inspection of goods) for subsequent export and import shipments of the customs declarant.

b.2) In case the customs declarant abides by the decision on inspection:

b.2.1) The customs authority that conducts the inspection according to the content and scope of the inspection decision on the principle of which content to check will make conclusions according to that content, specifically:

b.2.1.1) Compare and contrast the declared contents on the customs declaration, the value declaration with relevant documents in the customs dossier provided by the customs declarant in order to assess the truthfulness and compatibility between the declared contents and the documents in the customs dossier;

b.2.1.2) Check the conformity of customs dossiers and documents related to exported and imported goods with the explanation of the customs declarant during the inspection and comparison with the results. information collection results (if any);

b.2.1.3) Check the customs declarant's observance of the provisions of the law on customs and regulations related to the management of exported and imported goods by the customs declarant for the inspected documents. check.

In case the customs declarant appoints a competent representative to work and explain directly to the customs authority, the inspection contents are recorded by inspection records made according to form No. 08/2015-KTTSTQ Appendix VIII promulgated together with this Circular, together with the dossiers, vouchers and documents provided, explained and proved by the customs declarant. In case of necessity, the customs authority shall comply with the provisions of Article 141 of this Circular.

b.2.2) The customs declarant is obliged to provide commercial invoices, transport documents, goods sale and purchase contracts, documents certifying origin of goods, payment documents, dossiers and technical documents. technical information of goods related to the dossier being examined and explanation of relevant contents as prescribed in Articles 79 and 82 of the Customs Law ; Appoint a competent representative to work directly with the customs authority;

During the inspection period, in addition to the documents mentioned at this point, the customs declarant has the right to provide additional information and documents related to the customs file to be examined.

b.3) Handling of inspection results: comply with the provisions of Clause 3, Article 79 of the Law on Customs , Article 100 of Decree No. 08/2015/ND-CP and point c.4 Clause 3 Article 143 of this Circular.

1. c) Notification of inspection results: On the basis of dossiers, data, information, explanations of customs declarants and inspection results, within 05 working days from the date of completion of inspection according to the inspection time limit stated in the inspection decision, the person signing the inspection decision shall issue a notice of inspection results and send it to the customs declarant using form No. 06/2015-KTSTQ Appendix VIII issued with this Circular. .”
2. Article 143 amended and supplemented as follows:

“Article 143. Post-clearance inspection at the headquarters of the customs declarant

1. Test cases and authority to decide on inspection
2. a) The cases specified in Clause 1, Article 78 of the Law on Customs , including cases where the customs office has been inspected but the customs authority discovers new information or other signs of violation, tax risk.
3. b) The cases specified in Clauses 2 and 3, Article 78 of the Law on Customs ;
4. c) The customs authority shall consider conducting specialized inspection in the following cases:

c.1) Tax and customs dossiers are past the time limit for post-customs clearance inspection;

c.2) Cases that have been checked at the customs declarant's office but discovered new information or complicated cases or other signs of violations.

2. Test object

Customs dossiers, accounting books, accounting vouchers and other documents, documents and data related to exported and imported goods; actual export or import goods in case of necessity and conditions as prescribed in the Customs Law, within 05 (five) years from the date of registration of the customs declaration to the date of signing for issuance of the decision. test.

3. Order and procedures for inspection
4. a) Issue an inspection decision:

a .1 ) The Director of the General Department of Customs, the Director of the Post-Clearance Inspection Department, the Director of the Customs Department shall issue a decision on post-clearance inspection at the headquarters of the customs declarant according to form No. 01/2015-KTSTQ Appendix VIII issued together with this Circular;

a.2) For the inspection cases specified in Clauses 2 and 3, Article 78 of the Law on Customs , the inspection decision shall be sent directly or by registered mail or fax to the customs declarant within 03 working days from the date of signing and at least 05 working days before conducting the inspection.

Particularly in the case of inspection for signs of violation specified in Clause 1, Article 78 of the Customs Law , the decision on inspection shall be given directly to the customs declarant or the declarant's competent representative during working hours. immediately after announcing the inspection decision without prior notice;

a.3) Amending, supplementing, extending or canceling the inspection decision:

In case of amendment or supplementation of the decision on post-customs clearance inspection, the form No. 03/2015-KTTSTQ Appendix VIII issued with this Circular shall be made;

In case of extension of time for post-customs clearance inspection, the form No. 04/2015-KTSTQ Appendix VIII issued with this Circular shall be made;

In case of cancellation of the decision on post-customs clearance inspection, the form No. 07/2015-KTSTQ Appendix VIII issued with this Circular shall be made.

1. b) Carry out the inspection and handle the inspection results in case the customs declarant fails to appoint a representative to work, fails to explain and provide documents and records at the request of the customs authority, the customs authority shall Customs shall handle administrative violations according to regulations, specifically:

b.1) If there is not enough basis for conclusion, specialized inspection shall be considered;

b.2) If there are sufficient grounds for inspection conclusions, the head of the customs authority shall issue the inspection conclusion on the basis of the results of the examination of existing customs authority's records and data and administrative decisions. main (if any).

After handling administrative violations according to regulations, the customs authority shall update the non-compliance information into the customs electronic data processing system to apply customs clearance inspection ( checking documents or physical inspection of goods ) for subsequent export and import shipments of the customs declarant.

1. c) Perform inspection and process test results for In case the customs declarant complies with the inspection decision :

c.1) The customs declarant shall declare, submit and present information, data, documents and dossiers to the customs authority according to the provisions of Point b, Clause 3, Article 80 of the Customs Law and Article 16a of the Notification. this fourth. The customs declarant has the right to provide relevant documents, vouchers or data to prove that the declared content is correct or to explain the customs authorities' doubts;

c.2) Announcement of inspection decision according to form No. 09/2015-KTTSTQ Appendix VIII issued with this Circular;

c.3) The customs authority shall conduct the inspection according to the contents and scope of the inspection decision on the basis of applying risk management and making conclusions according to each inspected content, specifically:

1. 3 .1) Compare and contrast the contents declared on the customs declaration, the value declaration with relevant relevant documents provided by the customs declarant ;
2. 3.2 ) Check the conformity of customs dossiers, information, data, documents related to exported and imported goods with the explanation of the customs declarant during the inspection. compare with the dossiers, vouchers and documents collected by the customs authority (if any);
3. 3 . 3 ) Check the contents declared, submitted and presented give the customs authority with the contents of accounting books, accounting vouchers, warehousing and ex-warehousing, the data system and related documents and documents. other of the customs declarant;
4. 3 . 4 ) Check the contents declared, submitted and presented to the customs authority with the actual process of management and use of goods;
5. 3.5 ) Physical inspection of goods in case of necessity and conditions for inspection ;
6. 3 . 6 ) Check the implementation of customs laws and regulations related to export and import management by customs declarants for inspection dossiers ;
7. 3 . 7 ) Check the basis to determine the goods are exempt from tax, tax reduction, tax refund or non-collection ( if any);
8. 3 . 8 ) Check that the origin of goods meets the conditions of origin criteria, regulations on grades, regulations on direct transportation and other provisions of the law on origin of goods;

c.3.9) Check the information, data, documents, dossiers of declaration, submission and presentation to the customs authority with the actual process of management and use of raw materials, supplies, machinery and equipment Importing according to the type of processing, manufacturing for export from the time of importation, during the production process until the product is exported or changing the purpose of use, handling excess raw materials, supplies and products ;

c.3.10) In case the customs declarant has a special relationship but does not declare it on the customs declaration or the declaration of value (if any), the customs authority shall examine the effect of the special relationship. up to the transaction value as prescribed in Article 7 of Circular No. 39/2015/TT-BTC .

The inspection contents are recorded by inspection records made according to form No. 08/2015-KTSTQ Appendix VIII issued with this Circular, together with dossiers, vouchers and documents provided by the customs declarant . explanations and proofs to serve as a basis for considering inspection conclusions. In case of necessity, the customs authority shall comply with the provisions of Article 141 of this Circular ;

c . 4 ) Processing test results:

4. 4.1 ) The customs authority shall accept the declared contents of the customs declarant in case the information, dossiers, documents, documents and explanations of the customs declarant prove that the contents have been verified. declare is true;
5. 4.2 ) The customs authority shall handle in accordance with law the following cases:
6. 4.2.1 ) Illegal documents , vouchers and documents provided by the customs declarant to the customs authority;
7. 4.2.2 ) Contents between records, vouchers, documents there is a contradiction or unreasonableness but the customs declarant fails to explain, explains without basis, explains inappropriately, the unreasonableness or contradiction between the contents of the vouchers and documents in the customs dossier. ; between the customs dossiers declared, submitted and presented to the customs authority with the dossiers, vouchers and documents kept by the customs declarant in accordance with law; between customs dossiers and accounting books and accounting vouchers; between the customs dossier and the enterprise's explanation; between customs dossiers, accounting books and accounting vouchers with other relevant documents;
8. 4.2.2 . 3 ) The customs declarant does not provide sufficient dossiers, documents, documents , information and data (according to regulations, the customs declarant must keep when the customs authority request supply ) ;
9. 4.2.2 . 4 ) The customs authority can prove that the information declared to the customs authority is not true on the basis of records, documents, documents and data collected from the customs declarant, exporter or agent. the exporter's representation of the imported goods; information collected from sellers, producers and operators of exported goods, from organizations and individuals related to exported and imported goods;
10. 4.2.2 . 5 ) The customs declarant fails to declare, does not declare correctly, or does not fully meet the criteria on the customs declaration, the declaration of value according to the instructions in Appendix II issued together with this Circular and Circular No. 39/2015 /TT-BTC affects taxes and policies on management of exported and imported goods; Point a Clause 3, Point dd.2 Clause 4 Article 25 of this Circular ;
11. 4.2.2 . 6 ) The customs declarant makes incorrect declarations to determine whether goods are eligible for tax exemption, reduction, tax refund or non-collection as prescribed by law;
12. 4.2.2 . 7 ) Goods do not meet origin criteria; violate regulations on grant, regulations on direct transportation and other provisions of the law on origin;

c.4.2.8) Information, data, documents and records of customs declarants (import, processing, production for export) declared, submitted or presented to the customs authority are not consistent with reality. the process of managing and using raw materials, supplies, machinery and equipment from the time they are imported, during the production process until the products are exported.

Handling of post-customs clearance inspection results shall comply with the provisions of Point c.4 of this Article and relevant regulations in this Circular .

4. Test conclusion

a ) Draft inspection conclusion: Within 05 days from the date of completion of the inspection according to the final inspection record at the customs declarant's office, on the basis of the contents, scope and results of the inspection already established. recorded in the inspection records, the person signing the issuance of the inspection decision must draft the inspection conclusion and send it to the customs declarant (by email, fax, postal mail or in person);

b ) Explanation of the customs declarant: Within 10 days from the date of completion of the inspection , the customs declarant must complete all the explanation (written explanation or direct signing of the minutes) to the person who signed the decision to issue the inspection decision on the contents related to the draft conclusion.

In case the customs declarant fails to give an explanation within the time limit specified above (refusing the right to be explained), the customs authority shall handle the inspection conclusion on the basis of the existing dossier;

1. c) Signing and promulgating the inspection conclusion : Within 15 days from the date of completion of the inspection , the person who signed the inspection decision is responsible for:

c.1) Review the written explanation of the customs declarant or/and consider the results of working with the competent representative of the customs declarant in case there are still issues that need to be clarified for consideration and signing for promulgation. examination conclusion ;

c.2 ) Director of General Department of Customs, Director of Post-Clearance Inspection Department, Director of Customs Department sign the inspection conclusion according to form No. 05/2015-KTTSTQ Appendix VIII issued with this Circular ;

1. 3 ) For the case where the inspection conclusion requires expert opinion of the competent authority, the customs authority does not have enough grounds for conclusion, the time limit for making the conclusion is as follows:
2. 3.1.1 ) In case there are contents in the conclusion that have sufficient grounds for conclusion, which can be concluded immediately and also contain contents that require professional opinion, the inspection conclusion shall be issued for the following contents. enough basis for conclusion within the prescribed time limit. For matters requiring expert opinions of competent authorities, the customs authority shall issue additional conclusions. The time limit for signing and promulgating additional conclusions is 15 days from the date of receipt of written opinions from competent professional agencies;
3. 3.2 ) If the entire contents of the Conclusion are not sufficient grounds for conclusion, the time limit for signing and promulgating the inspection conclusion is 15 days from the date of receipt of the written opinion from the competent professional agency;
4. 3 .3) The competent professional agency shall give its opinion in writing within 30 days from the date of receipt of the request of the customs authority;

c.3.4) In case the 30-day time limit expires, the competent specialized agency does not give a written opinion, the customs authority shall issue a conclusion within 15 days from the expiry date according to Point c.3.3 Clause This is based on inspection results and existing customs authority data .”

75. The Appendices are amended and supplemented as follows:
76. a) Replace Appendix II , Appendix V and Appendix VI of Circular No. 38/2015/TT-BTC with Appendix I , Appendix II and Appendix III to this Circular;
77. b) Supplementing Appendix IIa and Appendix X to Circular No. 38/2015/TT-BTC with Appendix IV and Appendix V to this Circular.

Article 2. Annulling contents

1. Cancellation Article 26; Clauses 5 and 6 Article 31; Clause 7 Article 32; Point c Clause 1 Article 37; Article 40 ; Clauses 1, 2, 3, 6, 9 Article 42; Clauses 1, 4, 5 Article 43; Articles 49, 65, 73 ; Point b.5 Clause 2 Article 83; Article 88, Article 92, Article 97, Article 98, Article 99, Article 100, Article 101 , Article 107, Article 108, Article 109, Article 110, Article 111, Article 112, Article 113, Article 114 , Article 115, Article 116 , Article 117, Article 118, Article 119, Article 120, Article 121 , Article 122, Article 123, Article 124, Article 125, Article 126, Article 127, Article 128, Article 130 Circular No. 38/2015/TT-BTC .
2. Cancellation Article 4 of Circular No. 39/2015/TT-BTC .

Article 3. Transition Terms

1. In case the customs electronic data processing system has problems or has no function to meet the requirements of electronic information transmission as prescribed in this Circular, the customs declarant and the customs authority carry out the relevant procedures on paper records.
2. For regulations related to processed, manufactured and exported goods and EPEs:
3. a) For processing contracts, processing contract appendices being performed before the effective date of this Circular, organizations and individuals shall notify information about processing contracts and processing contract appendices for processing contracts and annexes of processing contracts. for customs declarations arising after this Circular takes effect under the provisions of Article 56 of Circular No. 38/2015/TT-BTC as amended and supplemented in Clause 36, Article 1 of this Circular;
4. b) For raw materials and supplies imported for the production of export goods, processing contracts and processing contract appendices that are being performed before the effective date of this Circular but the following settlement reporting period: when this Circular takes effect or the consolidation, merger, division, dissolution or relocation of places to carry out procedures for import of raw materials and supplies after this Circular takes effect, organizations and individuals shall make a report on the decision. in accordance with the provisions of this Circular.
5. The contents specified at Point b.3 Clause 2 Article 33 of Circular No. 38/2015/TT-BTC comply with Point b, Clause 2, Article 30 of Circular No. 38/2015/TT-BTC as amended and supplemented in Clause 19, Article 1 of this Circular.
6. The contents specified in Articles 103, 104, 105, 106 of Circular No. 38/2015/TT-BTC if prescribed in Decree No. 134/2016/ND-CP or contrary to the provisions of Decree No. 134/2016/ND-CP Decree No. 134/2016/ND-CP shall comply with the provisions of Decree No. 134/2016/ND-CP.

Article 4. Responsibilities for implementation

1. The Director of the General Department of Customs shall, based on the guidance in this Circular, guide the customs units in uniform implementation, ensuring that both import and export activities are facilitated and facilitated. Good customs management.

2 . The customs authority where the customs procedures are carried out are competent; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods in accordance with the provisions of this Circular. If there are any problems in the implementation process, customs authorities, customs declarants and taxpayers shall report and reflect in detail to the Ministry of Finance (General Department of Customs) for consideration and guidance for settlement.

Article 5. Effect

1. This Circular takes effect from June 5, 2018.
2. Implementation process, if relevant documents mentioned in this Circular are amended, supplemented or replaced, the revised, supplemented or replaced new document shall be followed.