Circular No. 121/2021/TT-BTC on customs procedures for goods imported to serve COVID-19 prevention and control activities, submission of documents in the customs declaration dossier, and physical inspection of exported and imported goods in the context of the COVID-19 pandemic

CIRCULAR

REGULATIONS ON CUSTOMS PROCEDURES FOR IMPORT GOODS TO SERVE THE WORK OF PREVENTING AND CONTROLLING THE COVID-19 DISEASE, SUBMITTING DOCUMENTS BELONGING TO CUSTOMS FILES, AND CONDUCTING ACTUAL INSPECTION OF EXPORT AND IMPORT GOODS IN THE CONTEXT OF THE COVID-19 DISEASE

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control, and Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No. 08/2015/ND-CP;

Pursuant to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing some provisions and implementation measures for the Law on Export Duties and Import Duties, and Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government amending and supplementing certain articles of Decree No. 134/2016/ND-CP;

Pursuant to Decree No. 31/2018/NĐ-CP dated March 8, 2018, of the Government detailing the Law on Foreign Trade Management regarding the origin of goods;

Pursuant to Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government detailing some provisions of the Law on Foreign Trade Management.

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 86/NQ-CP dated August 6, 2021 of the Government on urgent measures to prevent and control the COVID-19 disease to implement Resolution No. 30/2021/QH15 dated July 28, 2021 of the National Assembly, 15th term;

Implementing Resolution No. 105/NQ-CP dated September 9, 2021 of the Government on supporting enterprises, cooperatives, and individual businesses in the context of the COVID-19 disease;

Implementing Resolution No. 106/NQ-CP dated September 11, 2021 of the Government on tax policies for imported goods to finance the prevention and control of the COVID-19 disease;

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

The Minister of Finance issues this Circular to regulate customs procedures for imported goods to serve the work of preventing and controlling the COVID-19 disease; submitting documents belonging to customs files, and conducting actual inspection of export and import goods in the context of the COVID-19 disease.

Article 1. Scope of Regulation

This Circular stipulates on:

1. Customs procedures for imported goods donated from foreign donors; gifts and presents from abroad or goods imported by domestic organizations and individuals to support, assist, donate, give as gifts to the Government, Ministry of Health, People's Committees of provinces and cities, Vietnam Fatherland Front Committees of provinces and cities to serve urgent needs for preventing and controlling the disease, treatment, and medical examination in the context of the COVID-19 disease (hereinafter referred to as imported goods donated, gifts, and presents to serve the prevention and control of the COVID-19 disease).

2. Submitting documents belonging to customs files for export and import goods to resolve cargo congestion when clearing customs in the context of the COVID-19 disease.

3. Conducting actual inspection of goods at the request of the Customs Sub-Department where the customs declaration is registered.

Article 2. Applicability

1. The declarant.

2. Customs authorities, customs officers.

3. Agencies, organizations, and individuals with related rights and obligations.

Article 3. Customs Procedures for Imported Goods Donated, Gifts, and Presents to Serve the Prevention and Control of the COVID-19 Disease

1. Customs procedures for imported goods donated, gifts, and presents to serve the prevention and control of the COVID-19 disease shall be implemented in accordance with Article 50 of the Law on Customs and Clause 7, Article 26 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control.

2. Documents belonging to the customs file:

a) Incomplete customs declaration for imported goods;

b) Confirmation document of the competent state agency:

b.1) For imported goods donated from foreign donors: Decision approving or document agreeing to accept donated goods from foreign donors to serve the prevention and control of the COVID-19 disease issued by the competent authority.

b.2) For gifts and presents from abroad: Agreement document for giving and presenting of foreign organizations and individuals to Vietnamese organizations and individuals to serve the prevention and control of the COVID-19 disease or document agreeing to accept gifts and presents for Vietnamese organizations and individuals to serve the prevention and control of the COVID-19 disease issued by the competent authority.

b.3) For goods imported by Vietnamese organizations and individuals to support, assist, donate, give as gifts to serve the prevention and control of the COVID-19 disease: Approval document for acceptance issued by the Prime Minister, Ministry of Health, or People's Committee of provinces and cities, Vietnam Fatherland Front Committees of provinces and cities.

The documents specified in point b of this clause may be submitted in original form or scanned copies with electronic signature confirmation by the declarant.

c) Import permit for cases where goods belong to the List requiring an import permit;

d) Notification of exemption from specialized inspection or notification of inspection results of the specialized inspection agency for cases where goods belong to the List requiring specialized inspection;

d) Donation confirmation declaration with confirmation of the financial agency for goods donated by foreign organizations and individuals to Vietnam in accordance with the law on management and use of non-repayable aid;

e) Other relevant documents belonging to the customs file for imported goods in accordance with Clause 5, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018, amending and supplementing certain provisions of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs procedures; inspection, supervision, export duties, import duties, and tax management for exported and imported goods.

3. Time limit for submitting documents belonging to the customs file:

a) The declarant must submit the documents specified in point b of Clause 1 of this Article at the time of registering an incomplete customs declaration for imported goods.

b) The declarant may delay submission of the documents specified in points c, d, d, e of Clause 1 of this Article within thirty days from the date of registering an incomplete customs declaration for imported goods, together with the completed customs declaration.

4. Responsibilities of the declarant:

a) To declare and submit an incomplete customs declaration in accordance with Article 50 of the Law on Customs, Clause 7, Article 26 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government, and to submit documents belonging to the customs file in accordance with the time limits stipulated in Clause 3 of this Article.

b) Declare information regarding the request for delayed submission of documents at points c, d, d, and e of Clause 2 of this Article (except in cases stipulated in Clause 1 of Article 11 of Circular No. 13/2021/TT-BYT dated September 16, 2021, issued by the Minister of Health on issuing circulation numbers for imported medical equipment to prevent and control the COVID-19 pandemic in urgent situations) in the "notes" section of the electronic customs declaration form according to Form No. 01 in Appendix I of Circular No. 39/2018/TT-BTC dated April 20, 2018, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance on customs procedures; inspection and supervision of customs; export tax, import tax, and tax management for exported and imported goods, or in the "Other Records" section of the customs declaration form for cases where the customs declaration is made on paper according to Form HQ/2015/NK in Appendix IV accompanying Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance on customs procedures; inspection and supervision of customs; export tax, import tax, and tax management for exported and imported goods.

If, within thirty days from the date of registration of an incomplete declaration for imported goods, the required supplementary documents have not been submitted to the customs authority, the declarant shall be subject to penalties under the laws on customs and taxes.

When submitting a complete customs declaration and documents included in the customs dossier as provided in point b of Clause 3 of this Article, if the declarant or the customs office with its headquarters located in areas under social distancing, quarantine, or lockdown measures as announced by the competent authority cannot submit the documents within the prescribed time limit, the declarant must submit the outstanding documents to the customs authority within five working days from the end of the social distancing, quarantine, or lockdown period as announced by the competent authority, accompanied by a copy of the announcement of the competent authority regarding the implementation of such measures, signed and confirmed by the declarant's digital signature.

Documents specified in Clause 1 of this Article, if already issued through the National Single Window Portal, the declarant is not required to submit paper copies to the customs authority.

Maintain the original condition of the goods at the storage location and only allow their use after clearance by the customs authority.

5. Responsibilities of the customs authority

a) The customs authority shall carry out the clearance procedures for goods in accordance with Article 50 of the Customs Law 2014, Clause 7 of Article 26 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, issued by the Government detailing and implementing the Customs Law on customs procedures, inspection, supervision, and control; Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance (amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018), and this Circular.

Monitor late submissions, urge the submission of related documents included in the customs dossier, and update the late-submitted documents received from the declarant through the electronic data processing system.

Implement penalties as prescribed and issue a written notice to the specialized management agency, specialized inspection agency, aid confirmation agency, supervisory agency, or local government of the organization or individual if the required related documents in the customs dossier are not submitted within the prescribed time limit and the declarant has not submitted these documents to the customs authority.

Article 4. Submission of documents within customs declaration files to resolve cargo congestion during customs clearance in the context of the COVID-19 pandemic and the responsibilities of the declarant and customs authorities

1. Conditions for the declarant to submit documents within the customs declaration file as prescribed in Clause 2 of this Article:

a) The declarant or the Customs Sub-department has an address located in a quarantine, isolation, or lockdown area as announced by the competent authority to implement measures to prevent and control the COVID-19 pandemic.

b) The time of occurrence of the submission of documents within the customs declaration file falls within the period announced by the competent authority regarding the implementation of quarantine, isolation, or lockdown measures.

2. Documents within the customs declaration file for imported and exported goods as prescribed in Clause 5, Article 1 of Circular No. 39/2018/TT-BTC must be submitted in paper form (including original, certified true copy, notarized copy). The declarant may submit a scanned copy with electronic signature confirmation through the customs electronic data processing system when handling customs procedures. At the same time, submit one scanned copy of the notification document from the competent authority on the application of quarantine, isolation, or lockdown measures, confirmed by the declarant's electronic signature.

For certificates of origin, follow the provisions stipulated in Circular No. 47/2020/TT-BTC dated May 27, 2020, issued by the Minister of Finance, concerning the deadline for submitting certificates of origin and the format of certificates of origin for imported goods applicable during the COVID-19 pandemic phase.

3. When registering a customs declaration, the declarant shall declare the request for delayed submission of paper documents in the "notes" section of the electronic customs declaration form according to Form No. 01 or Form No. 02 Appendix 1 promulgated together with Circular No. 39/2018/TT-BTC.

4. Deadline for submission of documents

a) The declarant shall submit additional paper documents within the customs declaration file for exported and imported goods as prescribed in Clauses 2 and 3 of this Article within thirty days from the date of registration of the customs declaration.

In cases of force majeure due to the declarant or the Customs Sub-department having its headquarters in a quarantine, isolation, or lockdown area, if the declarant cannot submit within the aforementioned deadline, then within five working days from the end of the quarantine, isolation, or lockdown period as announced by the competent authority, the declarant must submit the paper copies of the documents prescribed in Article 2 of this Decree to the customs authority along with one copy of the notification document from the competent authority on the application of quarantine, isolation, or lockdown measures, confirmed by the declarant's electronic signature.

b) If the deadline set forth in this clause is exceeded and the supplementary paper documents have not been submitted, the declarant will be subject to penalties under the laws governing customs.

5. Responsibilities of the customs authority

a) The customs authority shall handle customs procedures according to the provisions of Circular No. 38/2015/TT-BTC; Circular No. 39/2018/TT-BTC and this Circular.

b) In cases where the late-submitted document is an export or import permit, upon receiving the scanned copy of the document sent by the declarant through the customs electronic data processing system, the officer receiving it shall update the permit information on the system for tracking and offsetting as prescribed.

c) Monitor and handle violations according to the laws governing customs for cases violating the deadlines for submitting documents or failing to submit the documents as prescribed in this Article.

Article 5. Provisions on physical inspection of goods at the request of the Customs Branch where the customs declaration is registered

1. Exported and imported goods subject to physical inspection of goods shall be inspected physically if the Customs Branch where the customs declaration is registered requests in writing or sends the request through the electronic data processing system of the customs authority. The Customs Branch where the goods are stored shall carry out the physical inspection of goods.

2. The procedure for physical inspection of goods at the request of the Customs Branch where the customs declaration is registered shall be implemented in accordance with Clause 18, Article 1 of Circular No. 39/2018/TT-BTC.

Article 6. Effectiveness

1. This Circular takes effect from the date of issuance. Based on the impact of the COVID-19 pandemic on the clearance of exported and imported goods, the Minister of Finance shall issue a Circular to amend, supplement, replace, or revoke this Circular.

2. In cases where legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. During implementation, in case of difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research, guidance, and supplementation.