Joint Circular No. 10/1998/TTLT/BTM-BTC-BCA-TCHQ guides the inspection, supervision, and handling of imported textile and ceramic tile products circulating in the market.

JOINT CIRCULAR

Guidelines for inspecting, controlling, and handling imported textile and ceramic tile products circulating in the market

and ceramic tiles of all kinds imported for circulation 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 mid-term conference on anti-smuggling work along the northern border and the northeastern sea area;

Pursuant to Circular Joint No. 07/1997/TTLT-BTM-BTC-BNV-TCHQ dated October 21, 1997 of the Ministry of Trade - Ministry of Finance - Ministry of Home Affairs - General Department of Customs guiding the implementation of measures to combat smuggling pursuant to Resolution 85/CP of the Government and organizing coordination among anti-smuggling forces;

The Ministry of Trade, Finance, Public Security, and the General Department of Customs provide guidelines for inspecting, controlling, and handling imported textile and ceramic tile products circulating in 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 for production, the ministries have stipulated that certain imported goods must be affixed with import labels. For other products, stricter inspection and control measures must be enforced, particularly for imported textiles 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 textiles and ceramic tiles (ceramic tiles used for wall cladding and floor tiling, collectively referred to as ceramic tiles) sold by organizations and individuals in the market, including goods in transit, stored in warehouses, and on display for sale, must be accompanied by valid invoices and documents proving their legal origin. These imported textiles and ceramic tiles must enter through designated customs checkpoints, declare, and complete all customs procedures.

3. Competent authorities such as Market Management, Police, Customs, and Taxation must enhance their roles and responsibilities, strictly adhere to industry regulations, and intensify inspections and controls over imported textiles and ceramic tiles. Any organization or individual violating these provisions will be subject to legal penalties.

II. REGULATIONS ON INVOICES AND LEGAL DOCUMENTS ACCOMPANYING IMPORTED TEXTILES AND CERAMIC TILES
FOR TEXTILES AND CERAMIC TILES OF ALL KINDS IMPORTED

1. For formal imports: Must include original documents comprising:

Declaration of imported goods confirmed by the customs checkpoint after completing customs procedures.

Notification of tax or receipt for import duties.

2. For informal imports: Must include original documents comprising:

Declaration of informal imported goods confirmed by the customs checkpoint after completing procedures.

Receipt for informal import duties.

If a large consignment of imported textiles and ceramic tiles is transported in multiple shipments or sold to multiple customers, the customs checkpoint must confirm 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 fully record: Name, address of the importing organization or individual, identification number, date of customs declaration, name, specifications, type, code, quantity, unit price, value... of each type of imported textiles and ceramic tiles.

3. Individuals and entities eligible for exchange of goods in border areas and those purchasing goods from border markets who carry textiles and ceramic tiles out of the border market area must declare customs and pay import duties on the goods 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 textiles and ceramic tiles for resale must have import invoices and documents attached, or prepare a list according to regulations if purchasing from border residents.

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 documents proving their legal origin as specified in Points 1, 2, and 3 above.

5. In the domestic market:

a. For organizations and individuals engaged in fixed business:

Must have original sales invoices or invoices combined with warehouse release forms 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, in addition to the required invoices and documents, they must maintain a purchase ledger. The actual goods reflected in the purchase ledger must correspond to the accompanying invoices and documents. b. For itinerant traders, the following documents must be attached:

Original sales invoice or invoice combined with warehouse release form issued by the selling entity or individual. - Original receipt for turnover tax and profit tax at the trading stage for each consignment, specifying the invoice number, date, quantity, value... of the attached sales invoice.

Declaration of imported goods or copy of the declaration of imported goods if purchasing from border areas or border markets into the interior. - The back of this set of documents is reserved for inspection and control authorities to confirm inspection, date and time of inspection, signature, and stamp.

Enterprises with legal personality must have economic contracts attached when buying and selling these two types of goods.

III. INSPECTION, CONTROL, AND PENALTY FOR VIOLATIONS

1. From the effective date of this Circular, organizations and individuals engaged in the business of imported textiles and ceramic tiles without the required invoices and documents as stipulated in Part II above shall be considered as smuggled goods, subject to administrative fines and confiscation of goods. If the goods have already been sold, the equivalent value of the goods sold will be confiscated, and in serious cases, criminal responsibility may be pursued.

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 Branch of the results so that they can compile and report back to the Market Management Department under the Ministry of Trade.

3. All acts of issuing, 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. Any act of printing, distributing, 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 amount of money from the sale corresponding to the value of the contraband goods consumed.

Strictly prohibit inspection and control forces from arbitrarily detaining goods and means of transport when the goods have complete invoices and documents as prescribed.

5. The disposal of confiscated goods shall be carried out in accordance with the provisions of 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 the inspection and control against smuggling and commercial fraud, functional forces such as Market Management, Police, Customs, and Tax shall proactively develop specific plans suitable to the local situation; closely monitor businesses dealing in imported fabrics and ceramic tiles; strengthen inspection, control, investigation, tracing, and handling of entities involved in trading, transporting, storing, and concealing smuggled fabrics and ceramic tiles without valid import invoices and documents as required.

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 understand and comply with it.

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

4. The Market Management Department 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 Branches and among Branches to quickly verify the legality of documents and invoices showing signs of violations, assisting inspection and control forces in swiftly resolving cases.

5. This Circular takes effect thirty days from the date of signature and resolutely does not accept any inventory goods without complete invoices and documents as prescribed. The inspection and control 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./.