Circular No. 01/2012/TT-BTC guiding the clearance of export and import goods subject to quarantine inspection.

CIRCULAR

Guidelines for the clearance of export and import goods subject to quarantine inspection

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Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Provisions of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Veterinary Law No. 18/2004/PL-UBTVQH11 dated April 29, 2004;

Pursuant to the Plant Protection and Quarantine Law No. 36/2001/PL-UBTVQH10 dated July 25, 2001;

Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;

Pursuant to the Government Decree No. 33/2005/NĐ-CP dated March 15, 2005 detailing certain provisions of the Veterinary Law; the Government Decree No. 119/2008/NĐ-CP dated November 28, 2008 amending and supplementing certain provisions of the Government Decree No. 33/2005/NĐ-CP dated March 15, 2005;

Pursuant to the Government Decree No. 02/2007/NĐ-CP dated January 5, 2007 on plant quarantine;

The Minister of Finance promulgates this Circular amending and supplementing Clause 1, Article 15 and the attached forms of Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Finance concerning the application of preferential treatment regimes in customs administration for enterprises meeting the required conditions as follows:

The Ministry of Finance provides guidelines for the clearance of export and import goods subject to quarantine inspection as follows:

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Circular guides the clearance of export and import goods subject to animal quarantine, plant quarantine, and aquatic product quarantine (hereinafter referred to collectively as quarantine).

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

This Circular applies to organizations and individuals exporting and importing goods subject to quarantine (hereinafter referred to as the consignor); customs offices, customs officers handling export and import procedures (including electronic customs procedures), and other related organizations and individuals.

Article 2. Clearance of imported goods subject to quarantine

1. In cases where the consignor submits a Notification of Exemption from Quarantine Inspection or a Certificate of Quarantine Inspection, the customs office shall process and clear the goods without requiring the submission of a Registration Form for Quarantine Inspection.

2. In cases where the consignor submits a Registration Form for Quarantine Inspection, the relevant customs office shall base its actions on the quarantine location indicated on the Registration Form for Quarantine Inspection and proceed with the clearance of goods according to one of the following two scenarios:

2.1. In cases where the quarantine location is at the border gate or inland container depot (ICD):

a) For consignments declared at the border gate customs office or ICD customs office: when the consignor submits the Certificate of Quarantine Inspection (original), the border gate customs office or ICD customs office shall clear the goods.

b) For consignments declared at customs offices outside the border gate: when the consignor presents the Certificate of Quarantine Inspection (original), the border gate customs office shall handle the transfer of the goods through the border gate; when the consignor submits the Certificate of Quarantine Inspection (original), the customs office outside the border gate shall clear the goods.

In cases where the border gate customs office conducts an actual inspection of the goods upon request from the customs office outside the border gate, when the consignor submits the Certificate of Quarantine Inspection, the border gate customs office shall clear the goods and transfer the file according to the regulations applicable to goods transferred through the border gate.

2.2. In cases where the quarantine location is at a quarantine isolation area, factory, warehouse, or non-border gate customs inspection site:

a) For consignments declared at the border gate customs office:

a.1) When the consignor submits the Goods Transport Document (original) issued by the quarantine authority, the border gate customs office shall process the consignment to allow the consignor to transport the goods to the quarantine location as indicated in the Registration Form for Quarantine Inspection. In the Remarks section of the customs declaration form (customs office copy and declarant copy), the customs officer shall record "Goods awaiting quarantine results; date, month, year," sign, and stamp.

a.2) When the consignor submits the Certificate of Quarantine Inspection (original), the border gate customs office shall complete the clearance of the goods.

b) For consignments declared at customs offices outside the border gate:

b.1) When the consignor presents the Goods Transport Document (or related documents allowing the transportation of goods to the quarantine location) issued by the quarantine authority, the border gate customs office shall handle the transfer of the goods through the border gate according to the regulations. The consignor is responsible for maintaining the original condition of the goods for quarantine purposes.

b.2) When the consignor submits the Certificate of Quarantine Inspection, the customs office outside the border gate shall clear the goods.

The consignor must submit the Certificate of Quarantine Inspection within thirty days from the date of transporting the goods to the quarantine location. If the consignor fails to submit or delays the submission of the Certificate of Quarantine Inspection, they will be subject to the penalties stipulated in Clause 3 of Article 6 of this Circular.

Article 3. Clearance of export goods subject to quarantine

1. When handling export procedures for goods subject to quarantine, the consignor shall submit one copy and present the original Certificate of Quarantine or documents proving compliance with export quarantine conditions (collectively referred to as the Certificate of Quarantine) issued by the quarantine authority to the Customs Sub-Department where the declaration form is registered for export clearance procedures.

2. For exported goods that have been quarantined and issued a Certificate of Quarantine within the domestic territory and are required to exchange the Certificate of Export Quarantine at the border gate upon request of the buyer or according to the regulations of the importing country, the consignor must submit one photocopied copy and present the original Certificate of Export Quarantine to the Border Gate Customs Sub-Department for export clearance procedures, which will confirm on the copy and transfer it to the Customs Sub-Department outside the border gate for monitoring.

Article 4. Clearance of goods subject to quarantine in certain other cases

1. Temporarily imported-reexported goods:

a) When handling temporary import procedures: follow the clearance procedures for imported goods as stipulated in Article 2 of this Circular.

b) When handling reexport procedures: The Border Gate Customs Sub-Department shall base its export clearance procedures on the results of inspection and confirmation of compliance with export conditions by the quarantine authority.

2. Temporarily exported-reimported goods:

a) When handling temporary export procedures: follow the clearance procedures for exported goods as stipulated in Article 3 of this Circular.

b) When handling reimport procedures: follow the clearance procedures for imported goods as stipulated in Article 2 of this Circular.

3. Goods in transit, transshipment, or transfer:

a) In case goods are directly transported from the exporting country to the importing country without passing through a Vietnamese border gate, no customs formalities are required.

b) In case goods in transit, transshipment, or transfer pass through Vietnamese territory or through a Vietnamese border gate and are stored in bonded warehouses or cargo transfer areas at Vietnamese seaports, they shall be handled according to the procedures for temporarily imported-reexported goods as stipulated in paragraph 1 of this Article.

4. Non-trade export and import goods:

Non-trade export and import goods (including goods and personal luggage carried when exiting or entering the country) subject to quarantine: the consignor must register for quarantine with the quarantine authority, and the Customs Sub-Department shall handle customs formalities only when the goods and luggage have a Certificate of Quarantine.

5. Goods exchanged by border residents:

Goods exchanged by border residents shall be subject to quarantine in accordance with the provisions set out in point b, Section 3, Part I, Joint Circular No. 01/2008/TTLT-BCT-BTC-BGTVT-BNNPTNT-BYT-NHNN dated January 31, 2008, issued by the Ministry of Industry and Trade, Ministry of Finance, Ministry of Transport, Ministry of Agriculture and Rural Development, Ministry of Health, and State Bank of Vietnam.

Article 5. Responsibilities of the consignor

1. To comply with current customs procedures and follow the guidance provided in this Circular for the clearance of goods subject to quarantine when exporting or importing such goods.

2. To ensure the goods remain in their original condition during the quarantine process if the goods are moved to a quarantine location outside the customs jurisdiction area.

3. To submit the Certificate of Quarantine to the customs authority to complete the clearance procedures for the goods within the prescribed time limit.

4. To implement the decision of the competent authority regarding any violations related to quarantine procedures and customs formalities.

Article 6. Responsibilities of the Customs Branch

1. Implement customs procedures in accordance with current regulations and clear export-import goods subject to quarantine inspection in accordance with the guidelines set forth in this Circular.

2. Monitor the files of consignments entrusted to the consignor for storage while awaiting quarantine results. At least five days before the expiry date for submitting the quarantine certificate, issue a written notice to the consignor to submit the Quarantine Certificate to complete the clearance process.

3. Handle violations related to the submission of the Quarantine Certificate:

a) In cases where the consignor submits the Quarantine Certificate late as stipulated in point c, Clause 2.2, Article 2 of this Circular, prepare a record of violation and impose administrative penalties for the late submission of customs documents in accordance with Clause 3, Article 1 of Decree No. 18/2009/NĐ-CP dated February 18, 2009, except when the delay is due to extended quarantine time, which has been officially notified in writing by the quarantine authority to the customs authority.

b) In cases where the consignor fails to submit the Quarantine Certificate as required after being notified, prepare a violation file (including: request for investigation of the consignment, notification to the consignor to submit the Quarantine Certificate, customs file of the consignment), and transfer it to the anti-smuggling force under the Provincial or City Customs Department for investigation and handling in accordance with the law.

c) Notify the quarantine authority of consignors who have violated and been dealt with according to points a or b above so that the quarantine authority can apply quarantine measures at the border for subsequent importations by the violating consignor. The notification must be made within two working days from the date of handling the case.

4. Handling of goods not meeting quarantine requirements:

a) Goods permitted for recycling: based on the decision of the competent authority allowing the consignor to bring the goods back for recycling, note "recycled goods pursuant to Decision No. ... dated ..." on the declaration form; if the consignment is stored in isolation or warehouse, the consignor shall recycle the goods in accordance with the decision of the competent authority. When the consignor submits the original Quarantine Certificate or a confirmation document from the competent authority stating that the consignment meets import requirements, the clearance process will be completed.

b) Goods ordered to be destroyed: based on the decision of the competent authority, confirm "Goods destroyed pursuant to Decision No. ... dated ..., destruction report dated ..." on the import declaration form to complete the customs procedure for the consignment.

c) Goods ordered to be re-exported: based on the decision of the competent authority, handle the re-exportation of goods in accordance with the procedures for goods that have been imported but must be returned. Re-exporting goods into Vietnam's duty-free zones will not be processed. The customs file does not require approval documentation from foreign consignees. Upon completion of the re-exportation procedures, note the number and date of the re-exportation order on both the import declaration and the export declaration to settle the consignment declaration.

5. Cooperate with relevant authorities in providing information and customs files; participate in advisory councils and other matters related to handling when requested.

6. Guide consignors to register for quarantine in cases where the consignor cannot determine whether the goods fall under the category requiring quarantine upon customs declaration.

7. Coordinate with the quarantine authority to jointly inspect goods that require both customs inspection and quarantine to minimize the need for the consignor to present goods multiple times to different authorities.

Article 7. Effective Date

1. This Circular takes effect from February 15, 2012, and replaces the guidance on customs clearance procedures for export-import goods subject to quarantine as specified in Joint Circular No. 17/2003/TTLT/BTC-BNN-BTS dated March 14, 2003, issued by the Ministry of Finance, the Ministry of Agriculture and Rural Development, and the Ministry of Fisheries (now merged into the Ministry of Agriculture and Rural Development).

2. During implementation, if any issues arise, organizations and individuals are advised to report them to the Ministry of Finance (General Department of Customs) for consideration and resolution. /./