Joint Circular No. 06/1998/TTLT-TCBĐ-TCHQ on customs procedures for postal items, parcels, articles, exported and imported goods sent through postal services and express delivery services issued by the General Post总局和海关总署发布的关于通过邮政服务和快递服务进出口邮递物品、包裹、物品和货物的海关手续的联合通知，编号为06/1998/TTLT-TCBĐ-TCHQ。

JOINT CIRCULAR

Regarding the customs procedures for postal items, parcels, articles, and exported goods, imported through postal services and express delivery services,

This consolidated document is based on the Customs Law dated February 24, 1990;

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It is also based on Decree No. 109/1997/NĐ-CP dated November 12, 1997 of the Government on Postal Services and Telecommunications;

The General Post总局和海关总局一致规定了在邮政服务和快递服务中处理邮递物品、包裹、物品和进出口货物的海关手续的责任和工作关系如下：

1. The subjects regulated by this Circular include:

I. GENERAL PROVISIONS

- The consignor of postal items, parcels, articles, and exported goods, or the consignee when importing (hereinafter referred to as the sender when exporting or the recipient when importing);

- Enterprises permitted to operate postal item and parcel services, express delivery services for articles and goods, and international postal agency services (hereinafter referred to as enterprises) - acting as representatives of the consignors;

- Other persons authorized by the consignor.

2. All the aforementioned subjects must comply with the following requirements when exporting or importing postal items (excluding letters), parcels, articles, and goods:

- Processing customs formalities; being subject to inspection, supervision, and management by customs authorities;

- Paying all taxes and fees;

- Fulfilling all procedures prescribed by specialized administrative agencies according to the law.

3. Articles and goods sent in postal items, parcels, or in export and import shipments via postal services and express delivery services must not be listed in the Prohibited Export and Import List of the Socialist Republic of Vietnam, nor in the Prohibited Import List of the receiving country, and must not contravene the prohibitions stipulated in international treaties to which the Vietnamese State has participated or signed.

For articles and goods listed in the specialized administrative agency's list, the customs authority shall guide the aforementioned subjects at point 1 above to contact and process formalities with the specialized administrative agency according to regulations. In cases where it is clearly determined that there is no violation of specialized administrative management provisions in the articles and goods, the customs authority shall proceed to complete the formalities.

4. The exemption, collection, and refund of taxes; the collection of customs fees and other charges must be carried out according to current state regulations, implementation guidelines issued by the Ministry of Finance and the General Customs Department. Customs authorities shall publicly display these regulations at places where formalities are processed.

Postal enterprises under the Postal Industry are entitled to remuneration when collecting various types of taxes and fees for the Customs Department at places without customs organizations according to the prescribed rate (1%) on the amount collected. Local postal enterprises have the responsibility to compile the total amount of taxes and fees collected annually, with confirmation from the postal customs authority, and send it to the Provincial or Municipal Customs Office for the basis of transferring the remuneration entitlement.

The General Customs Department will budget additional financial resources from the state budget for the Customs Department each year to offset the remuneration collected by the Postal Industry for tax and fee collections (1%). Provincial or Municipal Customs Offices have the responsibility to prepare annual budgets for expenditure, transfer the remuneration to local postal enterprises annually, and simultaneously compile final settlements with the General Customs Department at the end of each year.

Responsibilities of the General Post Department:

5.1. Based on current regulations and after reaching consensus with the General Customs Department, the General Post Department issues decisions to establish Foreign Exchange Post Offices, Inspection Post Offices, and Border Post Offices.

5.2. The General Post Department directs enterprises to allocate working space, inspection areas, X-ray machines, and temporary storage facilities for postal customs authorities in accordance with existing conditions, facilitating the implementation of customs management requirements by postal customs authorities.

Responsibilities of the General Customs Department:

6.1. Based on government regulations regarding non-border port customs inspection sites, the General Customs Department issues decisions recognizing customs inspection sites at express delivery agents, postal agency companies, and joint venture companies.

6.2. The General Customs Department directs provincial and municipal customs offices to allocate technical equipment and customs officers to work at foreign exchange post offices, inspection post offices, border post offices, and customs inspection sites to ensure efficient and convenient customs procedures for postal items, parcels, articles, and exported and imported goods.

7. Coordination between postal customs and local enterprises:

7.1. The working hours of postal customs are regular business hours. In cases where there is a need to handle postal items, parcels, articles, and goods outside regular business hours due to operational requirements, local enterprises must report and register in advance with postal customs. Based on actual needs, postal customs will assign customs officers to work outside regular hours to support enterprise operations and ensure management requirements. Local enterprises are responsible for reimbursing postal customs for overtime expenses in accordance with the working regulations between both parties.

7.2. Based on the content of this Circular and actual conditions, postal customs and local enterprises will develop working regulations for their cooperation, including the working hours of customs and the responsibility for reimbursing postal customs for overtime expenses as stipulated in point 7.1 above.

7.3. Provincial or Municipal Customs Offices and Regional Postal Management Offices are responsible for inspecting, supervising, and annually summarizing experiences in the coordination and cooperation between customs and local enterprises.

8. Some terms in this Circular are understood as follows:

8.1. A Foreign Exchange Post Office is a post office that exchanges mail with foreign postal services and also processes customs formalities for exported and imported postal items, parcels, articles, and goods sent via postal services.

8.1. An Overseas Mail Office is a Mail Office that exchanges mail transfers with foreign postal services, and simultaneously handles customs procedures for postal items, articles, exported and imported goods sent via postal services.

8.2. The Customs Post is the post office that handles customs procedures for exported and imported mail items and parcels sent via postal services, while also organizing the receipt and delivery of such exported and imported mail items and parcels.

8.3. The Border Gate Post is the post office located at border gates to perform the task of receiving and exchanging land mail between Vietnam and neighboring countries sharing borders, while also handling the receipt and delivery of exported and imported mail items and parcels.

8.4. The Customs Inspection Location is a place within or outside the premises of express delivery service providers and international postal agency services, designated for customs procedures on exported and imported items and goods sent through international express service companies, international postal agency enterprises, joint ventures, and agents.

8.5. Postal Service is the service of receiving, sending, and delivering mail items and parcels, including special services accompanying mail items and parcels as prescribed by the Universal Postal Union (UPU).

8.5.1. Mail items include letters, postcards, small packages, publications, and Braille materials.

a. A letter is a handwritten or printed document containing information between the sender and recipient. Letters are placed in envelopes or sealed packages. Each letter has a maximum weight of 2 kilograms. Letters may not contain items, goods, or foreign currency.

A letter sent with a postage stamp or marked with a machine-printed postage stamp instead of a stamp is considered a basic service letter. Letters sent through express mail service are marked with the designation "Letter" or "Letter."

b. Publications are printed or copied materials on paper or other commonly used printing materials, produced in multiple identical copies. When sending publications, they are usually left open or if enclosed in packaging, one corner must be cut out to prove the contents inside. Publications have a maximum weight of 5 kilograms.

8.5.2. EMS is an express mail service with a defined delivery time provided according to UPU regulations.

8.5.3. Some special services accompany mail items and parcels, such as express delivery (EXPRESS), non-addressed mail items (publication and advertising distribution), etc.

8.6. Express Delivery Service (abbreviated as CPN) is a cooperative service with international express companies to receive and send at transaction locations or homes, and quickly deliver to the recipient's address various items, documents, certificates, letters, goods, including heavy shipments from organizations and individuals both domestically and internationally (Door to Door Services) within announced timeframes.

8.7. Postal Agency Service is a service where the consignor agrees and authorizes a postal business enterprise to accept and deliver items and goods partially or entirely based on specific requirements regarding location, transportation means, delivery times, and special speed delivery requirements.

8.8. Customs Postal Service is the general term for the Customs Force at border gates responsible for state management of customs at Foreign Posts, Customs Posts, Border Gate Posts, and Customs Inspection Locations.

8.9. Unclaimed Mail Items, Parcels, Shipments are:

- Imported mail items, parcels, shipments that have completed import procedures but cannot be delivered to the recipient due to lost addresses or refusal by the sender to reclaim them;

- Exported mail items, parcels, shipments returned to Vietnam by other countries beyond the retention period and cannot be returned to the sender or are refused by the sender.

II. POSTAL SERVICES

(services mentioned in Point 8.5 of Part I)

1. Import:

1.1. Handover and Transfer Procedures:

1.1.1. The Customs Office at seaports, river ports, airports, land border crossings, and international railway stations (hereinafter referred to collectively as the Customs Office at border crossings) supervises the handover of mail bags, parcels, and containers directly from transport vehicles between postal service enterprises and transport agencies based on the air mail transfer form (CN38), water mail transfer form (CN37, CN41).

The first entry Customs Office establishes and confirms two transfer forms (according to a model issued by the General Department of Customs) based on actual mail items and parcels; simultaneously maintaining a record book and entering details in chronological order of each mail shipment, fully documenting the supervision results before transferring to the Postal Customs Office for further procedures.

In cases where CN37, CN38, or CN41 forms are missing, employees of the enterprise establish new CN37, CN38, or CN41 forms based on the actual number of bags and parcels received. These new forms are established under the witness of the first entry Customs Office and the transport agency, and must be confirmed by both parties. These forms, together with the transfer forms established by the Customs Office, serve as valid documents for transferring the bags and parcels to the Foreign Post for further procedures or for the Customs Authority to conduct inspections in case of legal violations.

1.1.2. Upon completion of the handover procedures with the transport vehicle owner, depending on the mode of transport and the packaging of the mail bags and parcels, the first entry Customs Office seals or chains the bags and parcels for transfer to the Foreign Post. If the transport vehicle cannot be sealed due to security reasons, the first entry Customs Office must assign personnel to escort the bags and parcels.

1.1.3. In cases where mail bags, parcels, or containers sent via sea, air, land, or international rail transport must be transferred to a Foreign Post in a different locality from the first entry port, the Customs Office establishes a transfer form based on CN37, CN38, or CN41 at the port and hands it over to the transport agency.

1.1.4. In cases where mail bags, parcels, or containers are handed over or stored in the port but lose their original seals, become torn, wet, or show discrepancies in quantity compared to the handover form, the first entry Customs Office must confirm this in a report established between the handing-over party (transport agency or port agency) and the receiving party (enterprise employee). The Customs Office will then reseal the bags and parcels for transfer to the Foreign Post.

In the case where the container is received from the transport agency with intact seals, but when unloading to load onto the enterprise's specialized vehicle, if excess, shortage, or damage to bags/packets is discovered, the enterprise's staff shall prepare a record of the actual number of bags/packets received or the number of damaged packets, which shall be supervised and confirmed by the Import Customs Gate. The damaged bags/packets shall be sealed by Customs and transferred back to the Foreign Exchange Post.

1.2. Customs procedures at the Foreign Exchange Post:

Based on the transfer form established by the Import Gate Customs, the Postal Customs shall inspect the seal condition before removing the Customs seal or cutting the Customs seal lead of the Import Gate Customs in the presence of the enterprise. Postal Customs shall supervise from the time the mail packages/bags are unloaded from the transport means until the enterprise has completed exploitation and confirm on one transfer form to be returned to the Import Gate Customs for monitoring.

Mail packages/bags upon exploitation are classified into four categories:

a. Transferred to a third country (transit);

b. Transferred to another Foreign Exchange Post within the country;

c. Transferred to Inspection Posts, Border Posts;

d. Mail packages/bags addressed to provinces/cities without Inspection Posts shall have customs formalities processed immediately at the Foreign Exchange Post receiving the mail packages/bags.

Postal Customs continuously supervises the mail packages/bags until the transit procedures to a third country, another Foreign Exchange Post, Inspection Post, Border Post are completed, and the customs formalities for mail packages/bags addressed to places without Postal Customs are finalized.

For mail packages/bags containing documents, books, publications, tapes, discs with a value below the duty-free threshold specified for mail packages/bags, after completing formalities with the specialized management agency or after the Customs has clearly determined that there is no violation of specialized management regulations, the enterprise shall declare the total number of mail packages/bags each day in a single declaration form with Postal Customs accompanied by a list of items in each mail package/bag.

1.3. Customs procedures in cases where the enterprise acts on behalf of the recipient:

1.3.1. Mail packages/bags addressed to places without Postal Customs, represented by the Foreign Exchange Post, Inspection Post, Border Post to handle import formalities on behalf of the recipient, must prepay the tax and fees that the recipient should pay according to regulations, and comply fully with the regulations of the specialized management agency. After completing customs formalities, these mail packages/bags shall be managed and delivered to the recipient by the enterprise.

1.3.2. In the event that mail packages/bags cannot be delivered to the recipient within the prescribed retention period, after being returned, the enterprise requests Postal Customs to re-examine the mail packages/bags. The Provincial/City Customs Department will refund the prepaid taxes and fees to the enterprise within the earliest time frame stipulated by the Ministry of Finance's regulations on refunds, and at the end of each year, consolidate and settle accounts with the General Customs Department.

1.4. Customs procedures in the presence of the recipient:

Enterprise staff and the recipient present the mail packages/bags for Customs inspection. The enterprise only proceeds with the delivery of mail packages/bags after completing import formalities. If the recipient refuses to accept the mail packages/bags during or after the completion of customs formalities, Customs shall return them to the enterprise to process a return to the country of origin according to the International Postal Regulations, except for items/merchandise violating the provisions of Point 3, Part I of this Circular.

2. Export:

2.1. Customs procedures for mail packages/bags transferred from places without Postal Customs:

Mail packages/bags not yet processed through customs from regions without Postal Customs are transferred to the enterprise representing the sender to handle customs formalities with Postal Customs.

If mail packages/bags require payment of customs duties and fees, the local enterprise shall prepay and submit to Customs and be entitled to remuneration as stipulated in Point 4, Part I of this Circular.

If items/merchandise sent in mail packages/bags do not meet export conditions, Postal Customs shall clearly state the reasons. The local enterprise shall process the return to the original post office for the sender. In the case of items/merchandise violating the provisions of Point 3, Part I of this Circular, they will be handled according to current regulations depending on the severity.

2.2. Acceptance for sending at places with Postal Customs:

2.2.1 At the Inspection Post: the sender handles customs formalities and the enterprise processes acceptance for sending according to current regulations. Mail packages/bags after completing customs formalities are transferred to the Foreign Exchange Post for processing shipment abroad.

2.2.2 At the Foreign Exchange Post, Border Post: the sender handles customs formalities and the enterprise processes acceptance for sending according to current regulations. Mail packages/bags transferred from other places and already completed customs formalities need not be processed again but only inspected for seals and lead seals. In case of doubt, Customs may conduct a re-inspection in the presence of the enterprise.

The Border Post only processes shipment for mail packages/bags from its own locality sent to bordering provinces of neighboring countries according to detailed agreements between the postal services of the two countries. Mail packages/bags sent to other countries are transferred to the Foreign Exchange Post as mentioned above.

Mail packages/bags after completing customs formalities are packed into shipments for dispatch abroad according to International Postal Regulations, under the supervision of Customs. Depending on the mode of transport, Customs implements appropriate supervision measures to ensure that the mail packages/bags reach the border gate as stipulated in Point 1.1.2, Part II of this Circular.

Undeliverable mail packages/bags must be returned to Vietnam, Postal Customs shall re-examine before returning to the sender.

2.2.3. At the Export Customs Gate: The customs at the airport port, seaport, river port, international railway station, and land border gate shall base on the delivery receipt form (CN38, CN37, CN41) and the transfer form established by the Post Office Customs to quickly process the export procedures and supervise the parcels until actual export.

The customs at the export gate is responsible for confirming the actual export content on the transfer form to send to the Post Office Customs.

III. GOODS EXPORTED AND IMPORTED UNDER THE EXPRESS DELIVERY AND POSTAL AGENCY AGENT SERVICES

1. The customs at the airport ports, seaports, river ports, international railway stations, land border gates, and Post Office Customs must ensure quick processing of export and import procedures for goods sent through express delivery and postal agency agent services.

2. Businesses permitted to operate express delivery and postal agency agent services may act on behalf of the consignor to handle customs procedures and are fully responsible for fulfilling tax and fee obligations and related procedures under the regulations of specialized management agencies regarding the export and import of goods, in accordance with current regulations.

3. Import

3.1. Goods imported under express delivery and postal agency agent services must be subject to inspection and supervision by the first customs gate upon receiving from the means of transport according to the procedure specified in point 1.1 of Part II of this Circular.

3.2. Heavy and bulky items shall be processed by the customs at the first import gate or by the Post Office Customs at a location outside the customs area as prescribed.

3.3. For goods subject to tax: the recipient, businesses permitted to operate express delivery and postal agency agent services internationally, or another legally authorized representative of the recipient must directly come to receive the goods and complete the customs declaration on the customs declaration form and pay all taxes before receiving the goods in accordance with current regulations.

3.4. For tax-free items: the business acting on behalf of the recipient shall declare the total number per shipment on the customs declaration form. The customs shall confirm the total number on the customs declaration form.

Goods that have completed customs procedures shall not be mixed with goods that have not yet been processed or completed customs procedures.

3.5. Shipments under express delivery and postal agency agent services that are allowed to be transferred from the first import gate (seaport, river port, airport, international railway station, land border gate) to a designated out-of-gate customs inspection point, the first import gate customs shall not inspect these shipments and shall issue a transfer form based on the shipment documentation to accompany the shipment to the carrier or business and shall be responsible for implementing customs supervision such as sealing, attaching seals, or escorting.

3.6. For goods that have not yet completed customs procedures or are temporarily detained pending specialized management agency permits, pending handling, or due to violations, customs sealing procedures must be implemented and they can be temporarily stored in warehouses managed by the business under customs control.

4. Export

4.1. Goods when exported must be subject to inspection, supervision, and completion of customs procedures immediately from the time the business acts on behalf of the sender or the sender directly handles the export procedures at the customs inspection point until the actual export at the final exit gate.

For heavy and bulky goods, the business acting on behalf of the sender or the sender directly handles the export procedures with the customs at the exit gate as with other regular exports.

4.2. The customs procedures for goods are divided into two types:

4.2.1. For documents, books, publications, after completing the procedures with the specialized management agency, the business only declares the total number on the export goods declaration form. The customs will sign to confirm on the declaration form.

4.2.2. For goods, the business acting on behalf of the sender or the sender directly sends must complete the full customs declaration procedures on each declaration form before export.

5. Diplomatic Baggage

5.1. Diplomatic baggage is exempt from declaration and customs inspection.

5.2. Diplomatic baggage is only accepted if it bears visible external markings and is sealed with diplomatic lead seals in accordance with international treaties and Article 8 of the Ordinance on privileges and immunities granted to diplomatic missions, consular posts, and international organization offices in Vietnam.

5.3. The person sending or receiving diplomatic baggage must be a diplomatic courier or someone authorized by diplomatic missions, consular posts, and international organizations with a power of attorney. Authorized personnel must have an identification badge with a photograph and shall not enjoy any privileges accorded to diplomatic couriers.

5.4. In cases where there is evidence that the contents of the diplomatic baggage are being misused for purposes contrary to Vietnamese law and international treaties on diplomatic relations to which the Socialist Republic of Vietnam is a party, the customs authority shall not allow the diplomatic baggage to cross the border.

6. Warehouse Regulations

6.1. Businesses operating express delivery and postal agency agent services must have separate warehouses to store the following types of goods:

- Goods for export and import that have not yet completed customs procedures;

- Goods that have not completed customs procedures such as temporary detention pending specialized management agency permits, temporary detention pending handling due to violations;

- Goods that have completed customs procedures but have not yet been exported or imported.

6.2. When work hours end, customs officers shall implement warehouse sealing procedures as prescribed. The warehouse manager of the business is responsible for locking the warehouse. The opening and closing of the warehouse shall be carried out in the presence of a customs officer supervising the warehouse. If necessary, the Post Office Customs has the right to conduct surprise inspections of the warehouse in the presence of the business.

IV. VIOLATIONS HANDLING AND SOME SPECIAL CASES

1. General Principle: In cases where Customs discovers violations of the law concerning items or goods contained in postal parcels or consignments sent through postal services; items or goods sent through express delivery services or entrusted postal services, depending on the nature and severity of the violation, may be subject to administrative penalties under the Customs Law or administrative penalties under the Telecommunications and Postal Law, or transferred to competent authorities for criminal prosecution.

2. Record Keeping

2.1. The Customs authority shall record violations as specified in Decision No. 318/1997/QĐ-TCHQ dated December 16, 1997, with the presence of the enterprise. For senders from abroad, if items or goods within postal parcels or consignments are confiscated according to regulations, Customs shall hand over the confiscation record to the enterprise. The enterprise has the responsibility to inform the original post office or the sender.

2.2. For postal parcels or consignments where the enterprise acts on behalf of the owner to handle customs procedures, the Post Office Customs shall record the violation according to regulations. The enterprise signs the record and is responsible for fulfilling obligations under the Customs penalty decision.

3. Handling Foreign Currency

3.1. If foreign currency is found in postal parcels or consignments upon importation with a value below the tax-exempt limit set for postal parcels or consignments, the enterprise shall prepare a business record separating that amount from the parcel or consignment; convert it into Vietnamese Dong at the State Bank's exchange rate, and invite the recipient to collect it or issue a money transfer letter with fees (if the recipient is far away). The parcel or consignment will still be delivered normally along with the business record.

3.2. If foreign currency is found in imported postal parcels or consignments with a value exceeding the tax-exempt limit set for postal parcels or consignments, regardless of whether it was declared or not, the Customs authority shall record it and handle it according to Vietnamese law and in accordance with the Universal Postal Union (UPU) international agreements.

4. Handling Unclaimed Cases

4.1. Imported postal parcels or consignments that cannot be delivered to the recipient shall be returned to the country of origin by the enterprise according to UPU regulations after rechecking with the Customs authority.

4.2. Exported postal parcels or consignments that cannot be delivered to the recipient must be returned to Vietnam and rechecked before being returned to the sender.

4.3. The handling of unclaimed postal parcels, consignments, and shipments shall be conducted by a Council as stipulated in Circular Joint Circular No. 227/TT-TC-BĐ dated August 31, 1992, "Guidelines for Handling Unclaimed Postal Parcels and Consignments." The Post Office Customs is a member of the Council for handling unclaimed postal parcels (excluding letters) and consignments.

5. For imported postal parcels or consignments where the sender from abroad requests changes to the recipient's name or address or requests forwarding to another domestic address based on the sender's request form (CN17), the Post Office shall forward to the new address after completing the forwarding procedures with the Post Office Customs.

V. IMPLEMENTATION

1. This Circular takes effect fifteen days from the date of signature and replaces Circular No. 06/TTHQ-BĐ dated June 20, 1995, between the General Department of Posts and the General Department of Customs. All previous guiding documents conflicting with this Circular are hereby abolished.

2. The General Department of Customs and the General Department of Posts shall cooperate to resolve any issues arising from implementing this Circular at the grassroots level.