Circular No. 120/2015/TT-BTC on the model, printing regime, issuance, management, and use of Customs Declaration Forms for Departure and Entry

CIRCULAR

Regulations on the model, printing regime, issuance, management, and use
of Customs Declaration Forms for Departure and Arrival

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Government Decree No. 08/2015/NĐ-CP dated January 21, 2015 detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to the Prime Minister's Decision No. 31/2015/QĐ-TTg dated August 4, 2015 stipulating the allowance limits for luggage, movable assets, gifts, samples, and tax exemptions;

At the proposal of the Director General of the General Department of Customs;

The Minister of Finance hereby issues this Circular regulating the model, printing regime, issuance, management, and use of Customs Declaration Forms for Departure and Arrival.

PART I

GENERAL PROVISIONS

Article 1. Scope of Application

1. Customs Declaration Forms for Departure and Arrival (hereinafter referred to as Customs Declaration Forms) shall be applied at border gates listed in Appendix No. 02 attached hereto; and according to the Decision of the Minister of Finance stipulated in Clause 2, Article 12 of this Circular.

2. In cases where the border gate is not specified in Clause 1 of this Article, the customs authority shall use the arrival-departure declaration form issued together with Decision No. 3195/QĐ-BCA/A61 dated August 10, 2010 of the Ministry of Public Security.

Article 2. Applicability

1. Customs authorities, customs officers;

2. Persons departing from or entering the country holding passports or other travel documents equivalent to passports who are required to declare customs upon departure or entry as stipulated in Clause 1, Article 4 of this Circular.

Chapter II

SPECIFIC PROVISIONS

Section I

Model of Customs Declaration Form and filling out the Customs Declaration Form

The model of Customs Declaration Form is prescribed in Appendix No. 01 attached hereto.

The Customs Declaration Form shall be printed in both Vietnamese and English, measuring 12cm x 24cm, consisting of four pages, with black and red ink on a white background, using the Times New Roman font, arranged as follows:

1. Page 1: At the center top, it bears the national emblem "SOCIALIST REPUBLIC OF VIETNAM" (black, 10 pt size), the name of the supervising ministry "MINISTRY OF FINANCE" (black, 9 pt size); in the center of the page is the logo of the Vietnam Customs Service with a diameter of 3 cm; below is the phrase "CUSTOMS DECLARATION FORM" (red, 14 pt size) and the phrase "for persons departing from or entering the country" (black, 11 pt size).

2. Pages 2 and 3 contain information related to the person departing from or entering the country and the quantity of items that must be declared, in black ink, 9 pt size, with serial number printed in the upper right corner.

3. Page 4: At the upper left corner is the logo of the Customs Service with a diameter of 1.5 cm, in the center is the phrase "CUSTOMS DECLARATION FORM" (red, 14 pt size), below is the phrase "Customs Retention Section" (black, italicized, 11 pt size); in the middle is the confirmation section of the customs authority; at the bottom is guidance on filling out the customs declaration, titled "GUIDELINES FOR CUSTOMS DECLARATION" (red, 12 pt size) and necessary information about customs for persons departing from or entering the country (black, 7 pt size).

Article 4. Provisions on filling out the Customs Declaration Form

1. Persons departing from or entering the country must fill out the Customs Declaration Form when departing from or entering the country if they belong to the following categories:

a) Having checked baggage before or after the trip;

b) Having goods temporarily imported for re-export or temporarily exported for re-import;

d.1. Carrying foreign currency with a value exceeding 5,000 USD or equivalent foreign currency or carrying more than 15,000,000 Vietnamese dong in cash;

d.2. Carrying traveler's checks, cheques, or precious metals (silver, platinum, and alloys containing silver and platinum), gemstones (diamonds, rubies, sapphires, emeralds) with a value of 300 million Vietnamese dong or more;

d.3. Carrying jewelry and decorative gold weighing 300 grams or more;

e) Persons entering the country wishing to have customs confirm foreign currency cash with a value of up to 5,000 USD (or equivalent foreign currency).

2. Persons departing from or entering the country shall fill out the Customs Declaration Form according to page 4 of the model Customs Declaration Form and Appendix No. 04 attached hereto; they must provide complete information in the boxes on pages 02 and 03 of the Customs Declaration Form before proceeding with customs procedures at the border gate for each departure or entry and bear legal responsibility for the contents of their declarations; write clearly without erasing or altering; do not use pencils or red ink pens to fill out the form.

PART II

 Provisions on the responsibilities of management, guidance on filling out, and

confirmation by the customs authority

Article 5. Responsibilities of the Provincial/City Customs Office

1. Direct subordinate customs offices at border gates to implement the following contents:

a) Announce widely the use of the Customs Declaration Form (in the form of leaflets, information boards...) in the area where departure and arrival procedures are carried out at Vietnamese border gates;

b) At border gates, arrange convenient and easily identifiable positions and trays for the Customs Declaration Form for people to fill out (before the area where customs procedures are conducted); and provide sufficient tables for people to fill out the forms;

c) At land border gates, translate the content of the Customs Declaration Form into the language of neighboring countries and announce it in the area where departure and arrival procedures are carried out so that departing and arriving persons can be informed and comply with it.

2. Develop a plan to conduct periodic inspections every six months at subordinate customs offices at border gates regarding the implementation of management and guidance for people to use the declaration form.

Article 6. Responsibilities of the Border Gate Customs Office

1. Implement the guidance content stipulated in Clause 1 of Article 5 of this Circular and maintain a record of the number of Customs Declaration Forms put into use in the customs clearance area at the border gate according to a model prescribed by the office.

2. Ensure civilized, courteous, and convenient conditions at Vietnamese border gates; the Border Gate Customs Office provides the Customs Declaration Form to international transportation companies, representatives of international airlines, Vietnamese aviation authorities, tourism organizations... (hereinafter referred to as organizations) when these organizations send a document requesting the issuance of the Customs Declaration Form to be distributed to departing and arriving persons before they reach the Vietnamese border gate; guide these organizations to manage strictly and avoid wastage and loss of the Customs Declaration Form.

3. Organize the direction of customs officials to guide departing and arriving persons to declare on the Customs Declaration Form according to the provisions set forth in Appendix No. 04 issued together with this Circular.

4. Direct customs officials to check and confirm on the Customs Declaration Form, specifically:

b) In cases where departing and arriving persons fill out the Customs Declaration Form incorrectly, the official handling the procedure shall guide them to re-fill out the Customs Declaration Form correctly before the customs authority conducts an actual inspection of luggage, goods, foreign currency, bills of exchange, checks, precious metals, and gemstones at the border gate;

c) In cases where suspicion of fraud is discovered, report to the Head of the Office and follow instructions; and

d) In cases requiring an actual inspection of luggage, goods, foreign currency, bills of exchange, checks, precious metals, and gemstones, follow the regulations;

g) Return pages 01 and 02 of the Customs Declaration Form to departing and arriving persons; retain the remaining parts according to regulations.

Section III

Printing, distribution, management, and storage system for the Customs Declaration Form

Article 7. Printing Regulations

1. The General Department of Customs shall uniformly manage the printing and distribution of Customs Declaration Forms.

2. Each Customs Declaration Form shall be numbered with a serial number at the top right corner on pages 02 and 03.

3. The serial number consists of two out of twenty-six letters (A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, and Z) combined with a sequence of seven digits.

Article 8. Distribution Regulations

1. Customs Declaration Forms shall be provided free of charge to individuals entering or exiting the country who carry passports or other documents equivalent to passports and have luggage, goods, foreign currency, bills of exchange, checks, precious metals, or gemstones that must be declared according to Vietnamese law.

2. The General Department of Customs shall implement printing and distribution based on the proposals from provincial and municipal Customs Departments with the need for usage.

Article 9. Management of Customs Declaration Forms

2. Provincial and municipal Customs Departments shall issue Customs Declaration Forms to Port Customs Sub-departments under their jurisdiction and provide specific guidance on management, use, and preservation of these forms.

3. Port Customs Sub-departments shall distribute Customs Declaration Forms daily to individuals entering or exiting the country or to organizations; they shall maintain records of the number of forms distributed.

Article 10. Storage of Customs Declaration Forms (Port Customs Retention)

1. Port Customs Sub-departments shall organize the storage of Customs Declaration Forms declared by individuals entering or exiting the country, categorized by each transportation vehicle trip and by date. For each trip within a day (after 24 hours, it is counted for the next day), all Customs Declaration Forms and related documents shall be placed in separate file bags, clearly marked with the total number of forms, date, and transferred from the customs clearance department to the storage department of the Port Customs Sub-department. The file storage department shall store them according to regulations.

2. File bags used to store Customs Declaration Forms and related documents shall be uniformly printed and distributed by the General Department of Customs according to the attached model. These file bags are designed as envelopes, made of hard paper, A4 size, and the content printed on the bags is specifically detailed in Appendix No. 03 issued with this Circular. Each file bag mentioned above is used to store Customs Declaration Forms for one transportation vehicle trip for entry or exit.

3. Customs Declaration Forms shall be retained for five years at the port. After this period, they shall be disposed of according to legal provisions.

4. Copying of stored Customs Declaration Forms.

a) Responsibilities of the person requesting copies of stored Customs Declaration Forms:

Individuals entering or exiting the country (or their authorized representatives) who wish to copy stored Customs Declaration Forms shall submit the following documents:

a.1) Request form;

a.2) One certified copy of identity card or passport or other documents equivalent to a passport, presenting the original identity card or passport or other documents equivalent to a passport for verification;

a.3) In cases where the authorized representative of the individual entering or exiting the country has a Power of Attorney confirmed by local authorities or the managing agency (one original);

b) Responsibilities of customs officers:

b.1) Accept the application submitted by individuals entering or exiting the country (or their authorized representatives);

b.2) Check and verify information on the application, report to the Port Customs Sub-department leadership to provide information or allow copying of stored Customs Declaration Forms.

b.3) Provide information or copy stored Customs Declaration Forms after approval by the Port Customs Sub-department leadership on the request form of the individual entering or exiting the country (or their authorized representatives).

b.4) Strictly prohibit customs officers from arbitrarily providing, copying, altering, or modifying stored declaration forms and related documents.

c) Responsibilities of the Port Customs Sub-department leadership:

Based on the content of the application and the proposal from customs officers, confirm and sign on the request form of the individual entering or exiting the country (or their authorized representatives).

Chapter III

IMPLEMENTATION

Article 11. Effective Date

"Article 10

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

Article 12. Implementation Organization

1. The Director of the General Department of Customs shall be responsible for guiding subordinate units to uniformly implement this Circular.

3. Based on the notification from the Ministry of Public Security regarding ports equipped with passport readers and networked computers, the General Department of Customs shall report to the Minister of Finance to issue a Decision supplementing ports applying Customs Declaration Forms for individuals entering or exiting the country as stipulated in this Circular.

4. Relevant agencies, organizations, and individuals shall be responsible for implementing the contents prescribed in this Circular./.