Joint Circular No. 01/2004/TTLT-BBCVT-BTC guides on responsibilities and coordination relationships in customs inspection and supervision work for letters, postal items, and parcels exported and imported through postal services and letter delivery services.

JOINT CIRCULAR

Guidelines on responsibilities and coordination relationships in customs inspection and supervision work

for letters, postal items, and parcels exported and imported through postal services

and letter delivery services

______________________________

Pursuant to the Law on Customs dated June 29, 2001;

Pursuant to the Ordinance on Posts and Telecommunications dated May 25, 2002

Pursuant to Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing the implementation of certain provisions of the Law on Customs regarding customs procedures and customs inspection and supervision regimes;

To ensure that state management activities of each sector comply with legal regulations, the Ministry of Posts and Telecommunications and the Ministry of Finance have jointly issued guidelines on responsibilities and coordination relationships in customs inspection and supervision work for letters, postal items, and parcels exported and imported through postal services and letter delivery services as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Postal items (excluding letters) and parcels exported and imported through postal services must go through customs procedures in accordance with the provisions of the law at the International Post Office Customs Sub-Department (Overseas Post Office Branch, Border Gate Post Office Branch).

2. Letters exported and imported through postal services and letter delivery services shall be subject to customs supervision in the form of customs sealing of the containers holding the letters.

Letters exported and imported through postal services and letter delivery services must be supervised by competent state agencies using appropriate technical measures to ensure compliance with legal regulations.

3. When representing the consignor to directly handle customs procedures for postal items (excluding letters) and parcels exported and imported, the postal service provider enterprise (hereinafter referred to as the Postal Service Enterprise) shall be responsible for paying all taxes and fees as prescribed by law.

4. Locations for handling customs procedures for postal items and parcels exported and imported:

4.1. The Overseas Post Office Branch is the location for handling customs procedures for postal items and parcels exported and imported and is the place for exchanging international postal item and parcel bags.

4.2. The Border Gate Post Office Branch is the location for handling customs procedures for postal items and parcels exported and imported located at border gates and is the place for receiving and exchanging international postal item and parcel bags between Vietnam and neighboring countries sharing borders.

5. The implementation of customs supervision for letters exported and imported through letter delivery services shall be carried out immediately at the Customs Sub-Department at the Border Gate where the letters are exported and imported.

II. RESPONSIBILITIES AND COORDINATION RELATIONSHIPS

1. Responsibilities of the Ministry of Posts and Telecommunications:

1.1 Deciding to establish the Overseas Post Office Branch and the Border Gate Post Office Branch after reaching a written agreement with the Ministry of Finance.

1.2 Directing, guiding, and inspecting the Postal Service Enterprises regarding the conditions and procedures for establishing locations for handling customs procedures for postal items and parcels exported and imported.

2. Responsibilities of the Ministry of Finance:

2.1 Deciding to establish customs processing points and corresponding customs organizations at the Overseas Post Office Branch and the Border Gate Post Office Branch based on the proposal of the Ministry of Posts and Telecommunications.

2.2 Directing the General Customs Department to provide guidance on customs procedures for postal items (excluding letters) and parcels exported and imported through postal services according to the provisions of the law and to implement customs supervision in the form of customs sealing of the containers holding letters exported and imported through postal services and letter delivery services.

3. The Ministry of Posts and Telecommunications and the Ministry of Finance shall coordinate to direct relevant units under their jurisdiction to implement modernization of customs management for postal items and parcels exported and imported by:

3.1 Using internationally recognized customs declaration forms (CN22, CN23) approved by the Universal Postal Union (UPU) and the World Customs Organization (WCO).

3.2 Utilizing electronic networks between Postal Service Enterprises and the International Post Office Customs Sub-Department.

3.3 Applying risk management methods.

3.4 Classifying postal items and parcels to apply appropriate customs declaration forms (joint declaration, oral declaration, non-declaration) and customs inspections, meeting management requirements while facilitating business operations and reducing costs for Postal Service Enterprises.

4. Responsibilities of Postal Service Enterprises:

4.1 Receiving postal items and parcels exported and imported under customs supervision; classifying postal items and parcels according to postal industry regulations; transferring postal items and parcels to competent state authorities and organizing the delivery of cleared postal items and parcels in accordance with regulations.

4.2 Transporting postal items and parcels exported and imported through border gates along designated routes and at specified locations recorded in customs documents, and being subject to customs supervision in the form of customs sealing.

During transportation, postal items and parcels must maintain their original condition and customs seals. In case of accidents or unforeseen incidents, immediate reports must be made to the nearest customs authority or People's Committee of the commune, ward, or town for confirmation.

4.3 Ensuring adequate storage systems for postal items (excluding letters) and parcels exported and imported:

a) Not yet processed through customs;

b) Not yet completed customs procedures;

c) Cleared but not yet exported or imported.

4.4 Cooperating with the International Post Office Customs Sub-Department to equip and install inspection devices for postal items and parcels and to apply information technology to facilitate and expedite the customs process.

4.5 Closely cooperating with the International Post Office Customs Sub-Department to handle customs procedures for postal items (excluding letters) and parcels exported and imported in a convenient, swift manner, and in accordance with legal regulations.

4.6 Registering regular working hours and special cases with the International Post Office Customs Sub-Department; arranging office space and necessary conditions for the International Post Office Customs Sub-Department at customs processing locations.

5. Responsibilities of enterprises operating letter delivery services (hereinafter referred to as Letter Delivery Enterprises):

Closely coordinating with the Customs Sub-Department at the Border Gate where letters are exported and imported to implement customs supervision for letters exported and imported in a convenient, swift manner, and in accordance with legal regulations.

6. Responsibilities of the Customs Sub-Department:

6.1 Implement customs supervision over letters, postal items, and parcels for export and import, and process customs formalities for postal items (excluding letters) and parcels for export and import in accordance with the provisions of the Customs Law and related guiding documents.

6.2 Ensure sufficient human resources and working hours to facilitate quick and convenient clearance, consistent with the business operation requirements of postal enterprises and express delivery companies for processing customs formalities for postal items (excluding letters) and parcels for export and import; implement customs supervision through customs sealing on packaging containing letters for export and import of postal enterprises and express delivery companies and issue transfer certificates for cases permitted to change ports of entry according to the law.

6.3 Conduct customs supervision when postal enterprises receive postal items and parcels for export and import for sorting, and upon completion of formalities to transfer postal items and parcels to third-country postal services, foreign exchange offices, and border gate customs offices.

6.4 Acknowledge on the record established between postal enterprises or express delivery companies and carriers regarding any discrepancies occurring during transportation of export and import letter bags/packages, postal items, and parcels (excess or shortage of letter bags/packages, postal items, and parcels or damage, moisture, and other abnormal conditions).

Proactively coordinate with anti-smuggling customs control forces at all levels and postal enterprises to promptly detect postal items and parcels violating the law, prevent smuggling, tax evasion, commercial fraud, and handle violations according to the law.

6.6 Assign customs officers to work according to the time registered by postal enterprises and ensure state management requirements for customs based on the cooperation regulations between the two units.

7. Refund of taxes:

7.1 Postal items (excluding letters) and parcels for export and import shall be refunded all paid taxes including export duties, import duties, value-added tax, and special consumption tax (if applicable) in the following cases:

a) Unable to deliver to the recipient and must be returned entirely to the country of origin;

b) Goods belong to duty-free categories (such as processing, production for export, bonded areas, gifts, and other cases) but were declared for payment of duties during customs formalities by postal enterprises;

c) Goods eligible for tax exemption;

d) Overpaid taxes due to customs calculation errors;

e) Determined to be unrecognizable according to the law.

7.2 The procedures and sequence for refunding taxes shall be carried out in accordance with the provisions of the law. The refunded tax amount will be deducted from the tax that the postal enterprise must pay in the next period.

8. Collection of arrears:

8.1 The entity responsible for paying tax arrears is the owner of postal items (excluding letters) and parcels for export and import.

8.2 Postal enterprises have the responsibility to cooperate with the International Postal Customs Branch to collect tax arrears according to the law.

III. IMPLEMENTATION

1. The Ministry of Posts and Telecommunications and the Ministry of Finance shall direct, guide, and inspect subordinate units and related enterprises to strictly comply with the guidance of the Joint Circular issued by the Ministries in this Circular, and simultaneously unify the direction to resolve any arising issues, address recommendations and proposals from subordinate units and related enterprises during the implementation of the Circular.

2. The Ministry of Posts and Telecommunications and the Ministry of Finance shall notify each other about amendments and supplements to regulations within their respective jurisdictions concerning letters, postal items, and parcels for export and import at least thirty days before implementation to allow both sides to discuss coordination measures.

3. Postal enterprises and the International Postal Customs Branch have the responsibility to jointly establish cooperation regulations including contents related to customs working hours outside regular office hours; conduct annual reviews and evaluations of the cooperation between the two agencies every twelve months, draw lessons, propose solutions to resolve any obstacles (if any), and report to leadership of each sector.

4. This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Joint Circular No. 06/TTLT-TCBĐ-TCHQ dated December 11, 1998, issued by the General Post Office and the General Customs Department, and other related guiding documents./.