Circular No. 100/2010/TT-BTC on customs procedures for goods exported and imported via international air express delivery services

CIRCULAR

Regulations on customs procedures for exported and imported goods sent through international air express delivery services.

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

Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

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;

Based on Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax.

||| Pursuant to Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of the Law on Tax Administration;

Based on Decree No. 128/2007/NĐ-CP dated August 2, 2007 of the Government on express delivery services.

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To implement the guidance of the World Customs Organization (WCO) on clearing express consignments (March 2006 version).

The Ministry of Finance hereby stipulates customs procedures for exported and imported goods sent through international air express delivery services 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.

Article 1. Scope of Regulation.

This Circular stipulates customs procedures for exported and imported goods sent through international air express delivery services.

Article 2. Scope of Application.

1. Enterprises operating express delivery services for exported and imported goods in accordance with current Vietnamese laws (hereinafter referred to as enterprises).

2. Organizations, individuals having exported and imported goods sent through international air express delivery services.

Customs authorities.

Article 3. Place of Customs Procedures.

Exported and imported goods sent through international air express delivery services shall handle customs procedures at the headquarters of the Customs Sub-department at the port or outside the port.

Article 4. Certain Special Provisions.

1. For exported and imported letters:

1.1. Exported and imported letters sent through express delivery services are subject to customs supervision through the sealing of customs seals on the specialized packaging of enterprises.

1.2. Exported and imported letters sent through express delivery services must be supervised by competent state agencies using appropriate methods to ensure compliance with the law.

2. For diplomatic pouches and consular pouches:

2.1. Diplomatic pouches and consular pouches when being exported or imported are exempt from customs procedures (including exemption from customs declaration and customs inspection).

2.2. If there is evidence that diplomatic pouches or consular pouches violate preferential treatment or immunity as prescribed by law, the Director-General of the General Department of Customs shall decide to inspect and handle these items according to Article 62 of the Customs Law.

3. Enterprises receiving exported goods and delivering imported goods:

3.1. Enterprises organize the receipt of exported goods from the consignor and the delivery of imported goods that have been cleared for the consignor; the place of customs procedures for exporting goods and clearing imported goods shall be carried out in accordance with Article 3 of this Circular.

3.2. Enterprises, based on current regulations on management policies for imported and exported goods and reasons notified in writing by the competent authority, shall inform and explain to the consignor cases where goods are not allowed to be exported or imported and must be handled according to the provisions of the law.

4. In cases where imported goods are raw materials, components for processing products or producing export goods with urgent time requirements for processing and production, if the consignor or enterprise requests the goods to be imported under non-trade status without completing tax refund procedures, the head of the Customs Sub-department shall resolve the request of the consignor or enterprise, collect all taxes (if applicable) before clearing the goods.

5. The basis for the Customs Authority and Tax Authority to process tax refunds or non-taxation for goods eligible for tax refunds sent through express delivery services is:

5.1. Customs documents;

5.2. A detailed list of exported and imported goods attached to the customs declaration form clearly stating the type of goods and the name of the recipient (consignee) consistent with the name of the consignee requesting tax refund or non-taxation;

5.3. A power of attorney for customs procedures issued by the consignor to the enterprise operating express delivery services.

On the basis of determining the time of arrival of the shipment at the place of customs procedures, the enterprise shall pre-register with the Customs Sub-department regarding the time of customs procedures for imported and exported goods (including regular customs clearance times and special circumstances).

Article 5. Provisions on cargo flow for imported and exported goods and customs inspection.

1. Based on the World Customs Organization (WCO) guidelines on the clearance of express shipments (March 2006 version) and current regulations on import and export goods management policies and tax policies for exported and imported goods, provisions on cargo flow for imported and exported goods shall be implemented to serve customs inspection work.

2. Based on the cargo flow for imported and exported goods prescribed in Clause 1 of this Article, customs inspection of imported and exported goods shall be conducted in a simplified and convenient manner, applying risk management and using X-ray equipment to conduct actual inspections of goods, but still ensuring that the state management activities of the customs authority are strict and in accordance with the law.

3. The Director of the General Department of Customs shall specify detailed provisions on cargo flow for imported and exported goods and customs inspection.

II. CUSTOMS PROCEDURES FOR EXPORTED AND IMPORTED GOODS

Article 6. Prior to the arrival of the shipment:

1. Responsibilities of enterprises:

1.1. Receive the summary declaration of goods from foreign partners; transfer the summary declaration of goods to the Customs Branch at least two hours (for long-haul flights - over six hours of flight time) and at least one hour (for short-haul flights - up to six hours of flight time) before the shipment is transported to the location for customs procedures (this does not apply to exported goods).

1.2. Conduct cargo flow classification according to the provisions of Article 5 of this Circular and the guidance documents issued by the Director of the General Department of Customs.

1.3. Declare customs:

1.3.1. Enterprises, agencies, organizations, and individuals are the declarants of customs.

1.3.2. Enterprises representing the consignor directly handle customs procedures for exported and imported goods (except diplomatic bags and consular pouches), responsible for implementing policies on the management of exported and imported goods, tax policies, fees, other revenues, and the rights and obligations of the consignor as stipulated by law.

1.3.3. Enterprises declare customs for each shipment transported to the location for customs procedures.

1.3.4. Enterprises base their customs declarations on the contents of the summary declaration of goods (this does not apply to exported goods) and accompanying documents of the consignment (if any).

a. The customs declaration includes cargo flow classification as prescribed in Point 1.2, Clause 1 of this Article.

b. Goods that are exempt from tax shall be declared according to the Detailed Declaration Form for Exported/Imported Goods Exempt from Tax (model HQ 01-BKHCPN issued together with this Circular).

- The Detailed Declaration Form for Exported/Imported Goods Exempt from Tax has the same legal effect as a regular customs declaration form.

- For gifts and samples sent to organizations in Vietnam with a taxable value under five million Vietnamese dong but a total tax amount under fifty thousand Vietnamese dong, no tax exemption procedures are required; they shall be declared and inspected according to the regulations for goods exempt from tax.

c. For goods subject to tax, goods under specialized management, national quality control, quarantine, food safety inspection, and personal luggage of persons entering or leaving the country, separate customs declarations shall be made on individual customs declaration forms for each consignment.

d. Enterprises are responsible for the accuracy of the declared contents and ensuring consistency and synchronization in the customs declaration contents.

1.3.5. In cases where the consignor requests to handle customs procedures directly, the consignor shall make the customs declaration directly on the customs declaration form.

1.3.6. If the consignor requests a separate customs declaration form for their goods, the enterprise shall make the declaration on a separate customs declaration form.

1.3.7. Enterprises shall accept the decision of the Customs Branch regarding the contents of the customs declaration that need adjustment (if any).

1.4. For enterprises using a computer network system between the enterprise and the Customs Branch, the enterprise shall be responsible for performing the following contents on the computer network system:

1.4.1. Perform Points 1.1, 1.2, 1.3, Clause 1 of this Article.

1.4.2. Send the customs declaration contents to the Customs Branch.

2. Responsibilities of the Customs Branch:

2.1. Receive the summary declaration of goods and customs declaration contents from enterprises.

2.2. Based on existing business data, inspection criteria as prescribed, combined with the application of risk management measures and other business methods such as information collection... to study, analyze, and inspect the customs declaration (including commodity classification) of enterprises.

2.3. If there are contents of the customs declaration that need adjustment, the customs officer (acting on behalf of the Customs Branch leadership) shall immediately decide on the contents that need adjustment for the enterprise to implement (the adjustment decision is recorded in the note column - model HQ 01-BKHCPN); the customs officer shall update the contents of the customs declaration that need adjustment into the business database as prescribed in Point 2.2, Clause 2 of this Article.

2.4. If there are no contents of the customs declaration that need adjustment, the customs officer shall immediately inform the enterprise of the Customs Branch's decision to accept the customs declaration contents.

2.5. For enterprises using a computer network system between the enterprise and the Customs Branch, the Customs Branch shall perform the contents prescribed in Points 2.1, 2.2, 2.3, 2.4, Clause 2 of this Article on the computer network system.

Article 7. When the consignment arrives.

1. Responsibilities of enterprises:

1.1. On the basis of the decision of the Customs Sub-department regarding the content of the customs declaration to implement the actual channeling of goods. Each channel of imported goods is marked by affixing differently colored papers on each package or bundle to channel the goods. The enterprise prints and is responsible for managing and using these colored papers.

The Director General of the General Department of Customs shall specify the details of each type of paper to be affixed to each package or bundle before the end of the actual channeling of goods.

1.2. Submit the customs declaration file, including the following documents:

 - Detailed list of export/import goods without tax (for goods not subject to tax): two copies (printed from a computer).

 - Customs declaration form: two original copies (for goods other than those not subject to tax).

 - Submit and present related documents for each type of exported/imported goods according to Circular No. 79/2009/TT-BTC dated April 20, 2009 of the Ministry of Finance.

1.3. Present goods that require actual inspection to customs officials.

1.4. In cases where imported goods cannot be delivered to the consignee, before returning them to the country of origin, the enterprise has the responsibility to present such goods for re-inspection by customs officials prior to exporting the goods.

1.5. For international off-route goods (goods from one country off-route to another), the enterprise must submit a written request to the Customs Sub-department to transfer the off-route goods back to the sending country (exporting country) or transfer the off-route goods to the country with the address indicated on the packaging after obtaining approval from the Customs Sub-department leadership.

2. Responsibilities of the Customs Branch:

2.1. Supervise the implementation of the actual channeling of goods by enterprises.

2.2. Implement customs procedures:

The Director General of the General Department of Customs shall specify the customs procedures for each channel of goods.

2.3. Customs officials shall re-inspect imported goods that have been cleared but could not be delivered to the consignee before the enterprise exports the goods back to the country of origin.

2.4. In cases where goods do not meet the conditions for export, the Customs Sub-department shall notify the reasons for the enterprise to process the return procedures for the consignee (except for prohibited export goods which must be handled according to current laws).

2.5. Seal customs packages containing exported goods that have completed customs procedures to be transferred to the export port.

2.6. Receive the enterprise's written request according to Point 1.5, Clause 1 of this Article to consider and resolve the issue of transferring off-route goods back to the sending country (exporting country) or transferring off-route goods to the country with the address indicated on the packaging, and the Customs Sub-department shall supervise customs procedures in this case.

2.7. Collect taxes and fees according to Section III of this Circular.

2.8. Handle overpaid tax payments and assess taxes according to Section IV of this Circular.

III. PROCEDURES FOR PAYING TAXES AND FEES

Article 8. Procedures for paying taxes and fees:

1. Responsibilities of enterprises:

1.1. Self-declare, self-calculate, and self-pay taxes and fees once daily for customs declarations with taxes and fees that have been processed on the same day.

1.2. The amount of tax and fee payable on the same day shall be transferred by bank transfer or deducted from the tax guarantee deposit or paid in cash.

1.3. For enterprises using special receipts:

1.3.1. Enterprises may issue special receipts to customers by automatically printing Tax Receipts for export/import goods and Customs Fee Receipts on a computer.

1.3.2. The printing, issuance, management, and use of special Tax Receipts and Customs Fee Receipts on computers shall comply with the current regulations of the Ministry of Finance on the issuance, printing, management, and use of tax stamps.

1.3.3. Every five working days, enterprises shall coordinate with the Customs Sub-department to reconcile financial documents to ensure accurate and compliant payment of taxes and fees. If there is a shortage, the enterprise must make up the difference in tax payment, and if there is an excess, it will be handled according to regulations.

1.4. For enterprises implementing a unified tax guarantee payment method:

1.4.1. Enterprises must submit a written request to the Customs Sub-department (where the enterprise processes customs procedures) to obtain a unified tax guarantee for export/import goods according to the guidelines in Articles 19 and 20 of Circular No. 79/2009/TT-BTC dated April 20, 2009 of the Ministry of Finance, clearly stating the amount requested for the unified tax guarantee and the guarantee period in the form of the enterprise prepaying a certain amount into the Customs Sub-department's account.

1.4.2. Every five working days, enterprises shall coordinate with the Customs Sub-department to settle the temporarily paid tax amounts with the Customs Sub-department. If there is a shortage, the enterprise must make up the difference, and if there is an excess, the enterprise can continue to accumulate the excess into the next week's temporary tax payment.

1.4.3. If the Customs Sub-department deducts the temporarily paid tax amount from the enterprise's deposit account and it is still insufficient compared to the tax payable, the enterprise must transfer the remaining amount expected to be paid in the week and balance the tax amount to be paid in the following week into the Customs Sub-department's deposit account.

1.5. The total amount of tax and fees collected from the special Tax Receipts and Customs Fee Receipts issued by the enterprise on the same day must equal the total amount of one Tax Receipt and one Customs Fee Receipt issued by the Customs Sub-department for customs declarations with taxes and fees that have been cleared on the same day (in the case of cash payment).

2. Responsibilities of the Customs Branch:

2.1. Implement the determination of the value of goods according to the current regulations on the taxable value of export/import goods; except for cases where the declared value of goods complies with the channeling of import/export goods as specified by the Director General of the General Department of Customs and there is no doubt or signs of fraud.

2.2. Issue one (01) Tax Receipt for exported and imported goods and one (01) Customs Fee Receipt for customs declarations with taxes and fees that have been cleared on the same day (in case of cash payment) for cases where tax is collected in the form of cash payment or advance payment to secure a general guarantee for express shipments. The Tax Receipt and Customs Fee Receipt issued by the Customs Sub-Department to enterprises shall be a receipt recording the total amount of tax and fee to be paid within five (5) working days, accompanied by a detailed list of the tax amount payable for each actual export and import consignment on that day.

2.3. Every five (5) working days, the Customs Sub-Department shall proactively coordinate with enterprises to reconcile fiscal documents to ensure accurate and compliant collection and payment of customs duties and fees, and settle the temporarily paid tax amount to the Customs Sub-Department (according to Model HQ 03-BQTSTTTN issued together with this Circular).

IV. HANDLING OF OVERPAID TAXES AND PENALTIES AND DETERMINATION OF TAX

Article 9. Handling of Overpaid Taxes and Penalties:

1. The taxes and penalties of exported and imported goods sent through international air express services shall be considered overpaid in the following cases:

1.1. Goods that cannot be delivered to the recipient must be returned to the country of origin, and the tax and penalty already paid (if any) must also be refunded;

1.2. Goods that are not subject to taxation or are exempt from taxation but were declared under a taxable category during customs procedures and actually paid taxes and penalties (if any);

1.3. Goods determined as non-acceptance items according to Joint Circular No. 03/2004/TTLT-BBCVT-BTC dated November 29, 2004, issued by the Ministry of Posts and Telecommunications (now the Ministry of Information and Communications) and the Ministry of Finance, guiding the handling of non-acceptance letters, parcels, and packages that have already paid taxes and penalties (if any);

1.4. The amount of tax paid exceeds the amount of tax due;

1.5. Goods for which a refund of tax is granted according to the law.

2. The procedures and steps for handling overpaid taxes and penalties shall be carried out in accordance with the guidance provided in Article 24 of Circular No. 79/2009/TT-BTC dated April 20, 2009, issued by the Ministry of Finance. Specifically, the overpaid tax and penalty amounts shall be deducted from the tax amount that the enterprise pays on behalf of the owner for the next export or import declaration.

Article 10. Determination of Tax:

1. Enterprises pay the determined tax on behalf of the owner for exported and imported goods.

2. The circumstances for determining tax, as well as the procedures and steps for tax determination, shall be carried out in accordance with the guidance provided in Article 23 of Circular No. 79/2009/TT-BTC.

V. PROCEDURES FOR EXPORTED AND IMPORTED GOODS TRANSFERRED TO A DIFFERENT CUSTOMS PORT

Article 11. Provisions for Exported and Imported Goods Transferred to a Different Customs Port:

1. Exported goods transferred to a different customs port are goods that have completed customs procedures and are transported from the Customs Sub-Department where the export procedures were conducted to the Export Customs Sub-Department for export.

2. Imported goods transferred to a different customs port are goods that have not yet completed customs procedures and are transported from the Import Customs Sub-Department (where the goods arrived in Vietnam) to the Customs Sub-Department where the import procedures will be conducted.

3. Imported goods mistakenly shipped (also known as imported goods off course) transferred to a different customs port are goods transported from the Customs Sub-Department where the imported goods were mistakenly shipped to the Customs Sub-Department based on the address of the recipient recorded on the packaging.

4. Exported and imported goods transferred to a different customs port must be transported along the designated route, at the specified location, and within the time frame stated in the customs documents, and must be under customs supervision through sealing.

During the transportation of exported and imported goods transferred to a different customs port, the original condition of the goods and the customs seal must be maintained. In case of accidents or unforeseen incidents, the customs authority or the People's Committee of the nearest commune, ward, or town must be immediately notified to prepare a confirmation record.

Article 12. Customs procedures for exported and imported goods transferred between ports:

1. Responsibilities of the Customs Sub-department issuing the transfer form:

1.1. Issue two Exported and Imported Goods Transfer Forms (according to model HQ 02-CCKCPN issued together with this Circular);

1.2. Hand over the two transfer forms along with the goods to the enterprise for delivery to the Customs Sub-department receiving the transfer form.

2. Responsibilities of the Customs Sub-department receiving the transfer form:

2.1. Receive the two transfer forms and the goods;

2.2. Confirm that all contents prescribed on the two transfer forms are complete;

2.3. Retain one transfer form; return one transfer form (by fax) to the Customs Sub-department issuing the transfer form within the latest seven working days from the date of receipt of the transfer form.

VI. VIOLATION HANDLING

Article 13. Handling Violations

Any violation of the provisions of this Circular shall be handled according to the current laws.

VII. IMPLEMENTATION PROVISIONS

Article 14. Effective date:

1. This Circular shall take effect 45 days from the date of signature.

2. Repeal Circular No. 33/2003/TT-BTC dated April 16, 2003 of the Ministry of Finance guiding customs procedures for postal items, parcels, exported and imported goods sent through postal services and articles, exported and imported goods sent through express delivery services, Decision No. 652/TCHQ/QĐ/GSQL dated April 27, 2005 of the General Department of Customs promulgating the pilot procedure for electronic customs declaration and customs inspection for exported and imported goods sent through express delivery services, Circular No. 1974/TCHQ-GSQL dated April 15, 2009 of the General Department of Customs regarding the application of the pilot content of Point I, Part B of Decision No. 93/2008/QĐ-BTC dated October 29, 2008 of the Ministry of Finance.

3. During implementation, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

4. The Director of the General Department of Customs directs the Directors of the Provincial/City Customs Departments involved to be responsible for organizing management, monitoring, and implementing the contents prescribed in this Circular.

During implementation, if any difficulties arise, the Provincial/City Customs Departments and declarants shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for consideration and guidance on specific solutions./.