Joint Circular No. 07/TM-TCHQ guiding the amendment and supplementation of the Joint Circular of the Ministry of Trade and General Department of Customs No. 01 TM/TCHQ in 1996, aiming to facilitate the import and export activities of enterprises through the modification of certain regulations on processing, importing raw materials and auxiliary materials, handling returned goods, exporting rice, and other goods.
Scope of application
Enterprises engaged in import and export business
Key points
- Enterprises granted permission for foreign individuals to process under the documents of the Ministry of Trade or authorized agencies, including consumption quotas for raw materials and auxiliary materials, and bear legal responsibility for determining these quotas.
- Enterprises with import and export business licenses for relevant commodities may import raw materials and auxiliary materials for producing export goods according to current regulations, with quantities matching the consumption quotas.
- Goods returned from abroad without signs of smuggling, commercial fraud, or tax evasion shall be handled according to international practices and resolved by the Ministry of Trade or Customs.
- Exporting rice requires enterprises to submit a confirmation certificate from Viaconrol or Foodcontrol to prove the sufficient quantity of exported rice in accordance with the contract ratio or L/C.
- Enterprises importing complete sets of equipment or spare parts using state budget funds shall comply with Decision 91/TTg and Circular 04 TM/XNK of the Ministry of Trade.
🌐 Social impact of this document
- Facilitating import and export activities through the adjustment of regulations.
- Reducing administrative burdens for enterprises, enhancing business efficiency.
- Aligning with international practices in handling returned goods.
❓ Frequently asked questions
How can enterprises import raw materials and auxiliary materials for producing export goods?
Enterprises with import and export business licenses for relevant commodities may import raw materials and auxiliary materials according to current regulations. The quantity must match the consumption quotas, and the enterprise's director is responsible for determining these quotas.
Can enterprises import goods returned from abroad?
Yes, but only if there are no signs of smuggling, commercial fraud, or tax evasion. Goods will be handled according to international practices and resolved by the Ministry of Trade or Customs.
What must enterprises do for exporting rice?
Enterprises must submit a confirmation certificate from Viaconrol or Foodcontrol clearly stating that they have sufficient quantities of rice for export in accordance with the contract ratio or L/C.
Which goods are handled by Customs upon importation?
Customs handles the importation of goods other than rice, sugar, gasoline, steel, cement, fertilizers, and automobiles.
Can enterprises import used motorcycle chassis?
Importation of used motorcycle chassis is not permitted. If new, enterprises need approval documentation from the Ministry of Trade.
Full text
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MINISTRY OF TRADE-NATIONAL TAXATION COMMISSION |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 07/TM-TCHQ |
Hanoi, April 13, 1996 |
CIRCULAR
JOINT MINISTRY OF TRADE - GENERAL DEPARTMENT OF CUSTOMS
Guidelines for adjustment and supplementation
Joint Circular No. 01/TM-TCHQ dated January 20, 1996 of the Ministry of Trade - General Department of Customs
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On January 20, 1996, the Joint Ministry of Trade - General Department of Customs issued Circular No. 01/TM-TCHQ guiding the implementation of Decree No. 89/CP dated December 15, 1995 of the Government on abolishing procedures for issuing permits for the import and export of goods on a voyage basis. After a period of implementation, some difficulties have arisen. To create more favorable conditions for the import and export activities of enterprises, the Ministry of Trade - General Department of Customs has agreed to adjust and supplement as follows:
1. Regarding processing for foreigners:
Implement according to the guidance documents of the Ministry of Trade. The Ministry of Trade or the agency authorized by the Ministry of Trade shall issue and extend permits for both contracts and annexes thereof, clearly stating the quantity and value of imported/exported goods. Processing contracts submitted to the Ministry of Trade or the agency authorized by the Ministry of Trade must include consumption quotas for raw materials and auxiliary materials per unit product, and the enterprise's director shall be responsible under the law for determining these consumption quotas.
When examining and issuing documents, the Ministry of Trade will stamp all pages of the contract/annexes.
2. Regarding the import of raw materials and auxiliary materials for production of export goods:
Remove the phrase "including the form of importing raw materials and auxiliary materials for producing export goods" from Point 2.3 of Joint Circular No. 01/TM-TCHQ dated January 20, 1996.
Enterprises with business licenses for import and export of relevant commodity categories may import raw materials and auxiliary materials according to current regulations for the production of export goods. The quantity of imported raw materials and auxiliary materials must be consistent with the consumption quotas. The enterprise's director shall be responsible under the law for determining these consumption quotas and the type of import and export transactions. In cases where the enterprise does not have a business license for import and export or has one but not for the relevant category, it must apply to the Ministry of Trade.
3. For consignments that Vietnamese enterprises have exported abroad and which have been returned by foreign customers, or consignments that Vietnamese enterprises have imported from abroad and which have been returned to foreign customers due to non-compliance with commercial contract provisions, if there are no signs of collusion for smuggling, trade fraud, or tax evasion, such returns are in accordance with international trade practices and customs and shall be handled as follows:
- The Ministry of Trade shall handle rice, sugar, gasoline, steel, cement, fertilizers, automobiles (before customs procedures).
- Other items shall be handled by customs without requiring permission from the Ministry of Trade.
4. Regarding the export of rice:
Amend Point 2.6 of Joint Circular No. 01/TM-TCHQ dated January 20, 1996 on inspection as follows:
When enterprises come to customs to handle export procedures, in addition to the permit document from the Ministry of Trade, they also need to submit a confirmation letter from Viaconrol or Foodcontrol stating: "The enterprise has sufficient quantities of rice for export according to the ratio specified in the contract or L/C for the shipment." Inspection certificates for goods shall be accepted according to the provisions of the contract.
5. Determination of commodity categories and temporary items shall be carried out according to the explanatory tables of the Ministry of Trade attached as Appendices 1 and 2 to this document. For items not listed or unclearly listed in the above appendices, if enterprises can present an import permit for a voyage issued by the Permit Issuing Office regarding that item for the enterprise in 1995 or 1996, customs shall allow the enterprise to import. In other cases, enterprises must report to the Ministry of Trade for resolution.
6. Regarding the import of complete sets of equipment and individual equipment using state budget funds, it shall be implemented according to Decision No. 91/TTg of the Prime Minister and Circular No. 04/TM/XNK dated July 30, 1993 of the Ministry of Trade.
7. Regarding toxic chemicals:
Pending the Ministry of Trade's coordination with related sectors on the list of prohibited exports and imports of toxic chemicals, temporarily implement according to Document No. 4806/TM/XNK dated April 17, 1995 of the Ministry of Trade.
8. Various types of engines (for cars, two-wheelers, three-wheelers, water pumps, etc.) are not spare parts, but if they are used, they can be imported according to the permit document from the Ministry of Trade.
Car chassis, separate cabs, motorcycle frames are spare parts and cannot be imported if they are used. If they are new, they can be imported according to the permit document from the Ministry of Trade.
Used car chassis with installed engines of various types are not spare parts and can be imported, but enterprises wishing to import them must have a permit document from the Ministry of Trade.
9. Regarding steel:
Implement according to Circular No. 3040/TM/XNK dated March 22, 1996 of the Ministry of Trade. For specialized steel products, if contracts and L/Cs were signed and opened before March 22, 1996, enterprises should bring explanations, contracts, and L/Cs to the Regional Permit Office for resolution.
10. Items outside the list of consumer goods in Appendix 1 of Joint Circular No. 01/TM-TCHQ dated January 20, 1996 shall not be considered as consumer goods, and enterprises may import them according to current regulations. The above provisions replace the corresponding contents in Circular No. 01/TM-TCHQ dated January 20, 1996 and in the guidance documents of the Ministry of Trade and the General Department of Customs.
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CUSTOMS INSPECTION BUREAU (Signed) Bùi Duy Bảo |
MINISTRY OF TRADE (Signed) Signed |
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