Decision No. 103/2009/QD-TTg Amending and Supplementing Certain Provisions of Decision No. 149/2005/QD-TTg dated June 20, 2005 of the Government on the Implementation of Pilot Customs Procedures Electronically

1. Clause 3 of Article 1 shall be amended and supplemented as follows:

"3. Place and time for implementing the pilot:

a) The place for implementing the pilot customs electronic procedures at the Customs Office of Haiphong City, Customs Office of Ho Chi Minh City, Customs Office of Hanoi City, Customs Office of Da Nang City, Customs Office of Dong Nai Province, Customs Office of Binh Duong Province, Customs Office of Lang Son Province, Customs Office of Quang Ninh Province, Customs Office of Ba Ria-Vung Tau Province, Customs Office of Quang Ngai Province, and other Customs Offices of provinces and cities as proposed by the Minister of Finance.

b) The time for implementing the pilot until the end of 2011.

c) By the end of the third quarter of 2011, the Ministry of Finance shall report on the summary and evaluation of the pilot and propose the implementation of customs electronic procedures for the next phase to be submitted to

the Prime Minister.” "Article 2. Content of customs electronic procedures. Customs electronic procedures shall be implemented based on the Law on Customs; laws on taxes, decrees of the Government detailing the implementation of laws on taxes; the Law on Electronic Transactions and guiding legal documents; and international treaties related to customs that Vietnam is a member of."

4. State Bank Branch in Border Province is the State Bank Branch in provinces sharing borders with China, Laos, and Cambodia.

"Article 3. Rights and obligations of enterprises participating in customs electronic procedures

3. Article 3 is amended and supplemented as follows:

In addition to the rights and obligations of declarants prescribed in the Law on Customs; the rights and obligations of taxpayers prescribed in the Law on Tax Administration and laws on tax policies; the rights and obligations of entities choosing electronic transactions prescribed in the Law on Electronic Transactions and guiding legal documents for implementation. Enterprises participating in customs electronic procedures also have the following rights and obligations:

1. Rights of enterprises participating in customs electronic procedures:
a) To be supported by customs authorities in training, providing customs declaration software and free direct consultation;
b) To use electronic documents or those converted from paper documents attached to the electronic customs declaration in the customs file for customs authorities to check upon request;
c) To be prioritized over cases where paper customs files are registered when the customs authority determines that detailed inspection of the customs file or physical inspection of goods is required;
d) To be cleared or released based on the electronic declaration without having to present or submit accompanying documents in the customs file for consignments exempted from customs file inspection and physical inspection of goods;
Only need to submit or present documents related to the customs file that are relevant to the content requested by the customs authority for consignments subject to customs file inspection and physical inspection of goods;

đ) To use printed documents from the electronic customs declaration system (with stamp and signature of the enterprise representative) for consignments that have been accepted for clearance or release by the customs authority or stored on the electronic data processing system for customs purposes as transport documents;
e) To choose the form of payment for customs procedure fees and other fees collected by customs authorities on behalf of associations or organizations for each customs declaration or paid collectively monthly;
g) To be provided with information about the processing of electronic customs files through the electronic data processing system by the customs authority.
2. Obligations of enterprises participating in customs electronic procedures:
a) To bear responsibility under the law for the use of printed documents from the electronic customs declaration system;
b) To retain customs documents (electronic form, paper form) in accordance with the retention period prescribed by the Law on Customs, the Law on Electronic Transactions, and related legal documents; ensuring the integrity of the content and form of retained customs documents; presenting customs documents belonging to the customs file when requested by the customs authority.
c) To copy and retain copies of electronic customs documents, including when transferring electronic customs documents to another computer system or storage location."

This Decision takes effect from October 1, 2009.

Article 2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of provincial People's Committees directly under the Central Government are responsible for implementing this Decision./.

Article 3. The Ministers, Heads of agencies at the ministerial level, Heads of government agencies, Chairpersons of People's Committees of provinces and centrally governed cities shall be responsible for implementing this Decision./.