Joint Circular No. 10/1998/TTLT-BTM-BTC-BCA-TCHQ guiding the inspection, control, and handling of violations concerning imported fabrics and ceramic tiles circulating in the market.

JOINT CIRCULAR

JOINT CIRCULAR NO. 10/1998/TTLT-BTM-BTC-BCA-TCHQ OF THE MINISTRIES OF TRADE, FINANCE AND PUBLIC SECURITY AND THE GENERAL DEPARTMENT OF CUSTOMS ON GUIDELINES FOR INSPECTION, CONTROL AND HANDLING OF IMPORTED TEXTILE MATERIALS AND CERAMIC TILES ON THE MARKET

Pursuant to Directive No. 853/1997/CT-TTg dated October 11, 1997 of the Prime Minister on combating smuggling under new circumstances and Announcement No. 110 TB-VPCP dated June 2, 1998 of the Government Office regarding the conclusions of Deputy Prime Minister Nguyen Tan Dung at the conference reviewing anti-smuggling work along the northern border and the northeastern sea area;
Pursuant to Joint Circular No. 07/1997/TTLT-BTM-BTC-BNV-TCHQ dated October 21, 1997 of the Ministries of Trade, Finance, Home Affairs and the General Department of Customs guiding the implementation of measures to combat smuggling pursuant to Resolution No. 85/CP of the Government and organizing coordinated forces to combat smuggling;
The Ministries of Trade, Finance, Public Security and the General Department of Customs hereby provide guidelines for inspection, control and handling of imported textile materials and ceramic tiles on the market 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. To contribute to curbing smuggling and supporting domestic production development, especially those products that need encouragement, the joint ministries have stipulated that certain imported goods must be affixed with import labels. For other products, stricter inspection and control must be enforced, particularly for imported textile materials and ceramic tiles because domestic production has the capacity to meet demand and smuggling of these items causes significant difficulties for domestic producers.

2. Imported textile materials and ceramic tiles (ceramic tiles used for wall cladding and floor tiling collectively referred to as ceramic tiles) circulating in the market by organizations and individuals must be accompanied by valid invoices and certificates proving their legal origin. These goods must enter through designated ports, declare and complete all customs procedures.

3. Competent authorities such as Market Management, Public Security, Customs, and Taxation must enhance their responsibilities and strictly adhere to industry regulations to strengthen inspection and control of imported textile materials and ceramic tiles. Any organization or individual violating these provisions will be subject to legal penalties.

II. REGULATIONS ON INVOICES AND LEGAL CERTIFICATES ACCOMPANYING IMPORTED TEXTILE MATERIALS AND CERAMIC TILES.

1. Goods imported through formal channels must be accompanied by original documents including:

- A customs declaration form for imported goods which has been inspected and confirmed by the port customs office as having completed customs procedures.

- Notification of tax or receipt for import duties.

2. Goods imported through informal channels must be accompanied by original documents including:

- An informal customs declaration form for imported goods which has been confirmed by the port customs office as having completed procedures.

- Receipt for informal import duties.

* If a large consignment of imported textile materials and ceramic tiles requires multiple shipments or sales to multiple customers, the port customs office shall confirm this on a copy of the customs declaration form for each shipment according to Decision No. 172/1998/QĐ-TCHQ dated June 20, 1998 of the General Department of Customs.

* All import documents specified in points 1 and 2 above must include full details such as name, address of the importing organization or individual, identification number, date of the customs declaration form, product name, specifications, code, quantity, unit price, value... of each type of imported textile material and ceramic tile.

3. Individuals and residents of border areas who exchange goods and purchasers who collect goods from border markets and transport them outside the border market area must declare customs and pay import duties according to Decision No. 172/1998/QĐ-TCHQ dated June 20, 1998 of the General Department of Customs.

4. Organizations and individuals engaged in fixed business in border markets when purchasing imported textile materials and ceramic tiles for resale must have accompanying import invoices or a list prepared according to regulations if purchasing from border residents.

5. Goods transported from border markets and border areas into the interior passing through joint inspection stations or leaving the border area must be accompanied by valid invoices and certificates proving their legal origin as specified in points 1, 2, and 3 above.

6. In the domestic market:

a. For organizations and individuals engaged in fixed business:

- Must have original sales invoices or warehouse delivery invoices issued by the seller.

- In cases where goods are purchased from non-business entities, a list must be prepared according to regulations.

- For individual traders engaged in fixed business when purchasing goods, in addition to the required invoices and certificates, they must also have a purchase record book. The actual goods reflected in the purchase record book must correspond to the accompanying invoices and certificates. b. For individual traders engaged in occasional business, the following documents must accompany the goods:

- Original sales invoices or warehouse delivery invoices issued by the selling organization or individual according to regulations.

- Original receipts for turnover tax and profit tax for each transaction, clearly stating the invoice number, date, quantity, value... of the accompanying sales invoice.

- Import declaration forms or copies thereof if purchasing from border areas or border markets. - The back of these documents is reserved for inspection and control agencies to confirm inspection, date and time, sign and stamp.

* Enterprises with legal status when trading in these two types of goods must have economic contracts attached.

III. INSPECTION, CONTROL AND HANDLING OF VIOLATIONS

2. When an organization or individual's violation is discovered, the department that discovers it first shall handle it according to its functions and authority; if it exceeds its authority, it shall report to a higher level or the People's Committee of the province or city for handling and inform the Market Management Bureau of the results for consolidation and reporting to the Department of Market Management under the Ministry of Trade.

3. All acts of issuing and using invoices and documents not in accordance with regulations, circulating invoices and documents for trading in smuggled goods shall be subject to administrative penalties and confiscation of goods. All acts of printing, issuing, buying, selling, or using fake invoices shall be strictly dealt with in accordance with the provisions of the law.

4. Inspection forces, upon discovering goods with signs of illegal origin, have the right to trace back to the organizations or individuals who issued the first invoices and documents of the consignment. If organizations or individuals cannot present invoices and documents proving the legitimate origin of the sold consignment, they will be subject to administrative penalty and confiscation of the proceeds from the sale corresponding to the value of the contraband goods consumed.

- It is strictly prohibited for inspection forces to arbitrarily detain goods and means of transport when the goods have complete invoices and documents as required by regulations.

5. The disposal of confiscated goods shall be carried out in accordance with Circular Joint No. 07/1997/TTLT dated October 21, 1997.

IV. IMPLEMENTATION

1. According to Part III of Circular Joint No. 07/1997/TTLT dated October 21, 1997 on the organization of coordination among forces in inspecting and controlling smuggling and commercial fraud, functional forces such as Market Management, Police, Customs, and Taxation shall proactively develop specific plans suitable to local conditions; closely monitor businesses dealing in imported fabrics and ceramic tiles; strengthen inspections, controls, investigations, tracing, and handling of entities involved in smuggling, transporting, storing, and concealing fabrics and ceramic tiles without valid import invoices and documents.

- Functional forces in each locality shall proactively coordinate closely with units in neighboring areas and border regions to promptly support verification of invoices and documents when necessary.

2. The People's Committees of provinces and centrally-administered cities shall direct local functional units to implement this task effectively; at the same time, organize extensive publicity through mass media so that all organizations and individuals engaged in business fully understand and comply with it.

3. The focus of inspection shall be at border gates, along border lines, coastal areas, routes from the border into the interior, concentrated goods points, and commercial centers dealing in fabrics and ceramic tiles.

4. The Department of Market Management under the Ministry of Trade shall organize coordination among forces along border and inland routes. Establish a rapid information channel between the Department and local Market Management Bureaus and among Bureaus to quickly verify the legality of suspicious invoices and documents, assisting inspection and control forces in swiftly resolving cases.

5. This Circular shall take effect thirty days from the date of signature and resolutely does not accept any inventory goods without complete invoices and documents as required. Inspections and controls of other goods shall continue to be implemented in accordance with Circular Joint No. 07/1997/TTLT dated October 21, 1997, Circular No. 77/1997/TTLT dated November 1, 1997, and Circular No. 30/1998/TTLT dated March 16, 1998.