Joint Circular No. 12/2007/TTLT/BTC-BTM-BCA guiding the invoice and document regime for imported goods circulating in the market

JOINT CIRCULAR

Guidelines on invoice and document regimes for imported goods circulating in the market

đối với hàng hóa nhập khẩu lưu thông trên thị trường

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Based on the Value Added Tax Law; Special Consumption Tax Law; Corporate Income Tax Law; Export Tax and Import Tax Law; Customs Law; Trade Law;

Based on the Administrative Violation Handling Ordinance No. 44/2002/PL-UBTVQH10 dated July 2, 2002 of the Standing Committee of the National Assembly of the Socialist Republic of Vietnam;

Based on Decree No. 100/2004/NĐ-CP dated February 25, 2004 of the Government stipulating administrative penalties for violations in the tax sector;

Based on Decree No. 138/2004/NĐ-CP dated June 17, 2004 of the Government stipulating administrative penalties for violations in the customs sector;

Based on Decree No. 175/2004/NĐ-CP dated October 10, 2004 of the Government stipulating administrative penalties for violations in the trade sector.

In order to encourage and promote the wider circulation of goods in accordance with the law; contributing to combating smuggling and commercial fraud, the Ministry of Finance, the Ministry of Trade, and the Ministry of Public Security issue guidelines on invoice and document regimes for imported goods circulating in the market as follows:

I. GENERAL PROVISIONS

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

Organizations and individuals directly importing goods or trading in imported goods (collectively referred to as business entities dealing in imported goods) are the subjects required to implement the invoice and document regime for imported goods circulating in the market in accordance with relevant laws and the guidelines of this Circular.

Imported goods circulating in the market include: imported goods in transit, on display, stored in warehouses, docks, yards, at production and business premises, or at other locations (collectively referred to as imported goods).

2. Cases not subject to the application of this Circular

- Imported goods under customs supervision in accordance with the Customs Law, except for smuggled goods.

- Imported goods that are assets of organizations and administrative agencies; personal items.

3. Legal invoices and documents are the types of papers required by law to prove the legality of imported goods circulating in the market. The specific provisions regarding legal invoices and documents for imported goods are detailed in Section II of this Circular.

4. Business entities dealing in imported goods have the responsibility to manage, use, and retain invoices and documents in accordance with the law.

5. The time limit for business entities dealing in imported goods to present invoices and documents when authorized bodies inspect invoices and documents of imported goods.

a) For imported goods in the following cases, business entities dealing in imported goods or the carriers must present complete invoices and documents proving the legality of the consignment immediately at the inspection point; if they fail to present them, they will be subject to administrative penalties as stipulated in Section III of this Circular:

- Imported goods being transported by means of transportation, stored in warehouses, docks, yards, or at other locations not yet registered to participate in production and business activities with the tax authority;

- Imported goods listed in the Catalogue of Conditionally Imported Goods; goods that must be affixed with import labels as prescribed.

b) For imported goods on display, stored in warehouses, docks, yards of production and business premises, and other cases not specified in point a, Clause 5, Section I above, business entities dealing in imported goods must present complete invoices and documents proving the legality of the consignment within a maximum period of 24 hours from the time of inspection. Beyond this period, if business entities dealing in imported goods fail to present complete invoices and documents or if the invoices and documents are not legal, they will be subject to administrative penalties as stipulated in Section III of this Circular.

II. SPECIFIC GUIDELINES

1. Provisions on invoices and documents for imported goods transported into the domestic market by organizations and individuals directly importing them

1.1. Imported goods transported into the domestic market by organizations and individuals (regardless of whether they are businesses or non-businesses) must have the following invoices and documents according to specific circumstances as follows:

a) Transport documents as prescribed in Article 17 and Article 18 of Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing the implementation of certain provisions of the Customs Law concerning customs procedures, customs inspections, and supervision of imported goods transferred between ports, goods in transit under customs supervision.

b) Original customs declaration form confirmed as completed customs procedures for imported goods that have completed customs procedures.

c) Permission document from the customs authority and a copy of the customs declaration form issued by the customs authority for goods that have not completed customs procedures (goods stored for preservation or transferred to another location for customs procedures).

d) Dispatch order from the business entity dealing in imported goods accompanied by the customs declaration form (original or photocopied and certified as true copy by the business entity dealing in imported goods); the dispatch order must clearly state the type, quantity of goods transported in the customs declaration form of imported goods number..., date..., month..., year..., place of departure and destination, mode of transport, vehicle registration number for imported goods that have completed customs procedures if the consignment needs to be divided into multiple shipments for transportation into the domestic market from the customs clearance location.

1.2. Residents in border areas carrying goods across the border for exchange and sale within the prescribed limits do not need to declare customs. If exceeding the prescribed limits, they must declare customs and comply with the legal regulations on taxes and import management policies; when transporting goods into the domestic market, they must have the original customs declaration form confirmed as completed customs procedures and proof of tax payment.

1.3. The customs declaration form confirmed by the customs authority for imported goods as gifts or presents. This declaration form is only valid for the recipient of the gift or present or the person authorized to handle customs procedures for transporting the goods from the port into the domestic market.

1.4. The declaration for imported goods confirmed by the customs authority and the tax payment certificate for imported goods exceeding the tax exemption standard carried by persons entering Vietnam shall be valid only for the person transporting such imported goods from the border gate to the domestic area.

1.5. For imported goods that must be affixed with a label as prescribed by the state, in addition to the documents applicable to each specific case as stipulated in Points 1.1, 1.2, 1.3, and 1.4 of Clause 1 Section II above, these goods must have a label affixed to them in accordance with the regulations.

1.6. For imported goods subject to conditions, in addition to the invoices and documents prescribed for imported goods as mentioned above, they must also be accompanied by relevant papers as required by specialized agencies. In cases where the original papers required by specialized agencies have been submitted to the customs authority, copies certified as true copies by the business entity importing the goods must accompany the goods.

2. Provisions on invoices and documents for imported goods circulating in the domestic market.

a) Imported goods purchased directly from organizations or individuals who import them or from domestic businesses dealing in imported goods must have invoices and documents issued by the selling entity according to the guidelines set out in Section IV, Part B of Circular No. 120/2003/TT-BTC dated December 12, 2003, issued by the Ministry of Finance to guide the implementation of Decree No. 158/2003/NĐ-CP dated December 10, 2003, detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax.

For imported goods that must be affixed with a label, in addition to the invoices and documents prescribed for imported goods as mentioned above, these imported goods must also have a label affixed to them in accordance with the regulations.

In cases where a business entity transfers imported goods to dependent units such as branches, stores, shops, etc., outside the province or centrally-administered city where the business entity is headquartered for sale or to transfer between branches or affiliated units, or returns goods from dependent units back to the business entity, one of the following two types of invoices or documents must be provided:

- Value-added tax invoice;

- Internal dispatch note combined with internal transportation order accompanied by an internal dispatch order.

b) Imported goods purchased from agencies authorized to sell confiscated goods must have a confiscation sales invoice clearly stating the quantity, type, and value of each type of goods or accompanied by a detailed list of goods stamped by the agency authorized to sell confiscated goods.

c) Imported goods purchased from the national reserve agency must have a national reserve sales invoice issued by the national reserve agency.

d) When purchasing imported goods from non-business entities, a list must be prepared according to Model No. 04/GTGT issued together with Circular No. 120/2003/TT-BTC dated December 12, 2003, issued by the Ministry of Finance to guide the implementation of Decree No. 158/2003/NĐ-CP dated December 10, 2003, of the Government detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax.

III. VIOLATION HANDLING

Organizations and individuals engaged in buying, selling, and transporting imported goods circulating in the market who violate the provisions on invoices and documents in Section II of this Circular, if not reaching the level requiring criminal prosecution, will be subject to administrative penalties as follows:

1. Imported goods violating any of the following circumstances will be penalized under the Government's Decree on Administrative Penalties in the Field of Commerce:

- Goods prohibited from trading; goods prohibited from import; goods temporarily suspended from import;

- Goods directly imported by organizations or individuals engaged in business activities violating the provisions on invoices and documents in Clause 1 Section II of this Circular;

- Imported goods that must be affixed with a label but lack a properly affixed label or have a label that is counterfeit or previously used.

- Imported goods subject to conditions as stipulated in Point 1.6 of Clause 1 Section II of this Circular if lacking relevant papers from specialized agencies accompanying the goods;

- Imported goods subject to immediate presentation of invoices and documents at the time of inspection as prescribed in Point a of Clause 5 Section I of this Circular if unable to present complete invoices and documents at the time of inspection.

2. Imported goods circulating in the market without invoices and documents or with incomplete invoices and documents, or with invoices and documents determined through investigation and verification by competent authorities to be illegal (fake invoices, blank invoices, illegally traded invoices, used invoices) are considered smuggled goods, and these violations will be penalized under the Government's Decree on Administrative Penalties in the Field of Commerce.

3. Imported goods circulating in the market without or with incomplete invoices and documents as prescribed in Clause 2 Section II of this Circular and not falling within the categories subject to confiscation, will be subject to administrative penalties in the field of taxation under the Government's Decree on Administrative Penalties in the Field of Taxation, while simultaneously being subject to recovery of value added tax, special consumption tax (if applicable), and corporate income tax in accordance with the relevant Tax Laws.

The tax base for recovery of taxes is determined based on the market price of similar goods at the time of inspection.

4. Imported goods under customs supervision, if discovered to be smuggled by competent authorities, must have a record established, clearly identifying the violation, and transferred to the customs authority for handling in accordance with the Customs Law. In cases where smuggled goods are discovered outside the jurisdiction of customs, the competent authority will handle it within its authority or transfer it to the competent authority for handling.

IV. AUTHORITY TO HANDLE VIOLATIONS

1. The authority to impose administrative penalties for violations of the provisions on invoices and documents for imported goods circulating in the market shall be implemented in accordance with the Administrative Violations Handling Ordinance and Government Decrees on Administrative Penalties in the Fields of Commerce, Taxation, or Customs.

The inspection agency is responsible for handling violations according to relevant laws. In cases exceeding its authority or not within its jurisdiction, it must transfer the case file to a higher-level agency or an authorized agency for handling. When transferring the file, it must follow the correct procedures and transfer all seized items or means of transportation (if any), while simultaneously informing the violating organization or individual. After issuing a decision on handling the violation, the higher-level agency or authorized agency must notify the violator and the agency that transferred the file of the handling result.

2. Time limit for handling violations

2.1. The time limit for issuing administrative penalty decisions shall be carried out in accordance with the provisions of the Ordinance on Handling Administrative Violations. If the violation does not fall within the jurisdiction of the inspection agency, the file must be transferred to the authorized agency for handling within no more than three working days.

2.2. For cases where violations indicate criminal offenses, the agency issuing administrative penalties must immediately transfer the violation file to the competent criminal prosecution agency.

3. Imported goods subject to temporary detention or confiscation during the processing period must be managed and stored in accordance with the law. Confiscated imported goods must be auctioned off or destroyed in accordance with the law.

4. When collecting fines, competent agencies must use documents as prescribed by the Ministry of Finance.

5. Fines and proceeds from the sale of confiscated goods must be deposited into the State Budget in accordance with current regulations.

V. SETTLEMENT OF COMPLAINTS AND REPORTS

An import business entity has the right to lodge complaints or initiate administrative litigation against decisions on handling administrative violations. Individuals and organizations have the right to report illegal acts of authorized personnel handling violations. The procedures, formalities, and authority for settling complaints or administrative cases shall be implemented in accordance with the Law on Complaints and Reports and the Ordinance on Procedures for Resolving Administrative Cases.

While waiting for the settlement of complaints and reports or awaiting the court's decision, the business entity must still comply with the decision of the authorized agency.

VI. IMPLEMENTATION

1. Tax agencies, market management agencies, public security agencies, customs agencies, and other authorized agencies when inspecting and handling violations of import goods circulating in the market must comply with the relevant laws and this Circular.

2. When inspecting invoices and documents for goods circulating in the market, the inspecting agency or unit must prepare an inspection record, clearly stating the inspection content and any discovered violations (if any). For goods being transported, the inspection must confirm the date, time, and location of the inspection on the invoice and documents, signed and clearly stating the name and position of the inspector.

3. State agencies, mass organizations, business entities, and citizens have the responsibility to cooperate with functional agencies and inspection forces in inspecting and handling violations related to importing goods and trading in imported goods.

4. Inspection forces must comply with regulations regarding inspection and supervision of goods circulating in the market.

This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Joint Circular No. 94/2003/TTLT-BTC-BTM-BCA dated October 8, 2003, issued by the Ministry of Finance, Ministry of Trade, and Ministry of Public Security guiding the system of invoices and documents for goods circulating in the market; Joint Circular No. 10/1998/TTLT-BTM-BTC-BCA-TCHQ dated July 22, 1998, issued by the Ministry of Trade, Ministry of Finance, Ministry of Public Security, and General Department of Customs guiding the inspection, supervision, and handling of imported ceramic tiles and wall tiles circulating in the market; Circular No. 22/1999/TT-BTM dated June 28, 1999, issued by the Ministry of Trade amending and supplementing certain points regarding the inspection, supervision, and handling of various types of imported fabrics circulating in the market; and Decision No. 106/2003/QĐ-BTM dated January 27, 2003, issued by the Minister of Trade concerning the inspection and supervision of various types of ceramics produced abroad circulating in the market.

During implementation, if there are any difficulties, please promptly reflect them to the Ministry of Finance, Ministry of Trade, and Ministry of Public Security for consideration and guidance on amendments and supplements to ensure compliance./.