Decision No. 124/2003/QD-BTC On Issuing the Regulation on State Statistics on Customs

Pursuant to …;

Regarding the issuance of the National Customs Statistics Regulation

THE MINISTER OF FINANCE

Pursuant to the Customs Law dated June 29, 2001;

Pursuant to the Law on Statistics dated May 19, 2003;

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 96/2002/NĐ-CP dated November 19, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of the General Department of Customs;

Pursuant to Decision No. 141/2002/QĐ-TTg dated October 21, 2002 of the Prime Minister approving the Orientation for the Development of Statistics in Vietnam until 2010;

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

Pursuant to …;

Article 1: The National Customs Statistics Regulation is hereby promulgated together with this Decision.

Article 2: THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE.

The National Customs Statistics Regulation issued together with Decision No. 89/QĐ-TCHQ dated December 21, 1993 of the Director-General of the General Department of Customs is hereby abolished.

Article 3: The Director-General of the General Department of Customs, the Head of the Ministry's Office, the Heads of units under and affiliated to the Ministry, and relevant organizations and individuals shall be responsible for implementing this decision.

REGULATIONS

NATIONAL CUSTOMS STATISTICS
(Issued together with Decision No. 124/2003/QĐ-BTC dated August 1, 2003 of the Minister of Finance)

Chapter 1:

GENERAL PROVISIONS

Article 1: National Customs Statistics is the process of collecting, processing, compiling, managing, analyzing, and providing statistical information reflecting the export and import situation of the country, serving the needs of the State and the information requirements of other entities as prescribed, organized and implemented by the General Department of Customs.

Article 2: Statistical information on exported and imported goods is compiled from customs declarations for exported and imported goods, accompanying documents in customs files, and additional information as prescribed by law. The database of exported and imported goods managed by the General Department of Customs is the national database.

Article 3:The work of National Customs Statistics shall be improved and perfected towards applying modern statistical methods, advanced information technology, aligning with the automated customs procedures system, international statistical standards, and Vietnamese practices.

Article 4:

1. National Customs Statistics must ensure completeness, accuracy, timeliness, and uniformity nationwide regarding:

- Methods of collecting and compiling statistical information;

- Indicators, calculation methods, contents, and statistical forms in the customs sector that are consistent with the statistical methods already established by the national statistical agency.

2. In the work of National Customs Statistics, it is strictly prohibited:

- Using information from invalid declaration forms, certificates, and statistical forms to update and report;

- Intentionally failing to include all customs declarations and their information in the system;

- Disclosing confidential statistical information.

Chapter 2:

SCOPE AND CONTENT OF STATISTICS ON EXPORTED AND IMPORTED GOODS

Article 5: Scope of statistical data on exported and imported goods:

1. All goods transported out of the territory of Vietnam (exports) reducing or transported into the territory of Vietnam (imports) increasing the material resources of Vietnam fall within the scope of statistics.

Goods simply transported through the territory of Vietnam without increasing or decreasing the material resources of Vietnam are not included in the statistics of exported and imported goods.

2. Exported goods include all domestically produced goods, re-exported goods, directly exported abroad, or stored in bonded warehouses for export.

Where:

- Domestically produced goods are those produced, traded, mined, or processed domestically;

- Re-exported goods are those previously imported, then re-exported in their original form or only slightly processed, preserved, or repackaged without changing their nature.

3. Imported goods include all foreign goods, re-imported goods, imported for production, business, processing, domestic consumption, and re-export, including goods imported by enterprises in and outside export processing zones.

Where:

- Foreign goods are those directly imported from other countries, including Vietnamese goods processed abroad and then imported, and goods imported from bonded warehouses.

- Re-imported goods are Vietnamese goods previously exported abroad, then re-imported in their original form or only slightly processed or repackaged without changing their nature.

Article 6: Goods included in the statistics of exported and imported goods of Vietnam:

Goods traded, exchanged with foreign countries through commercial contracts, processing contracts, barter, economic cooperation, foreign investment cooperation, joint ventures, signed between the Government, businesses, or individuals;

Goods under government, non-government, international organization aid programs, and other humanitarian aid forms;

Goods traded under temporary import for re-export or temporary export for re-import schemes;

Non-monetary gold (HS code 710811, 710812, 710813);

Paper money (HS code 49070020), coins (HS code 7118) not used in circulation, unissued checks (HS code 49070030), coin or paper money collections (HS code 97050090);

Goods leased or rented for more than one year (such as contractor equipment, aircraft, ships, etc.);

Goods sent abroad for repair or completion and foreign goods brought into Vietnam for repair or completion (only the quantity and value of replacement parts when repairing are counted);

Goods sent to participate in exhibitions, product introductions abroad, subsequently sold, given away, or exchanged abroad, and vice versa, foreign goods imported into Vietnam for such purposes, subsequently not re-exported;

Goods traded by border residents with neighboring countries;

Goods exceeding personal luggage limits set by the Vietnamese Government upon departure or entry;

Electricity, natural gas, water traded between Vietnam and other countries;

Fuel for aircraft and ships in international transportation.

Goods are objects carrying information (such as magnetic tapes, floppy disks, CDs...) that have been recorded with audio, video, data, or computer software produced for multiple users or for general sale (excluding those containing original copies made to specific orders).

Exported and imported goods through electronic commerce methods.

Article 7: Goods not included in the statistics of exported and imported goods in Vietnam but are separately recorded:

Goods exported and imported by duty-free shops;

Goods traded under transshipment methods (purchased from one country and then sold to another country without going through import procedures in Vietnam or only undergoing procedures to be stored in Vietnam's bonded warehouses); goods passing through Vietnam's territory;

Goods managed temporarily through customs procedures for temporary import for re-export or temporary export for re-import such as: goods participating in exhibitions, trade fairs, samples for sales presentations, equipment, animals serving circus, artistic performances, sports competitions, which will be re-exported or re-imported later;

Goods leased or rented for less than one year;

Goods sent by the Government to diplomatic delegations, embassies;

Monetary gold: gold transactions of banks or monetary agencies operating in Vietnam exported or imported for reserve purposes, monetary balance adjustment (with HS code 710820);

Coins, banknotes, and cheques that have been issued and are currently in circulation;

Article 8: The time point for recording exported and imported goods is the time when the Customs authority accepts the registration of the customs declaration form.

In special cases where the recording time differs from this time point, it will be specified separately.

The time period for recording exported and imported goods in statistics is based on the Gregorian calendar year.

Article 9: Classification of exported and imported goods in statistics:

The commodity code in customs statistics is used according to the List of Exported and Imported Goods of Vietnam.

Article 10: Statistical value:

Determining the value: the statistical value of exported and imported goods is the declared value by the declarant on the customs declaration form at the time accepted by the customs authority.

Types of prices used in statistics:

- The value of exported goods is calculated based on FOB price or delivery price at the border of Vietnam;

- The value of imported goods is calculated based on CIF price or delivery price at the border of Vietnam.

- If the commercial contract applies different terms of delivery other than FOB for exports or CIF for imports, relevant documents such as transport contracts, insurance policies must be used to calculate and convert to FOB or CIF prices.

Values of goods for special types include:

- Processed, manufactured, assembled goods: the full value of raw materials before processing, manufacturing, assembly, and the entire value of finished products returned after processing, manufacturing, and assembly.

- Goods subject to customs declaration registration once: when settling the declaration form, adjust the value according to the actual payment amount.

Article 11: Currency used in statistics:

The currency used in customs statistics for exported and imported goods of Vietnam is the US Dollar.

Exchange rates for converting other foreign currencies to US Dollars are implemented according to the regulations of the State Bank of Vietnam at the time of exporting and importing goods.

Article 12: Unit of measurement:

Units of measurement used in statistics for exported and imported goods follow the List of Exported and Imported Goods of Vietnam.

Article 13: Partner countries in statistics:

Exporting country: the last country to which Vietnam's goods are exported, excluding transit countries.

Importing country: is the country from which goods are transferred to Vietnam, excluding transit countries.

Country of origin: statistics are compiled according to the country of origin following Vietnam's rules and regulations on the origin of goods.

Codes for exporting countries, importing countries, and countries of origin comply with the international standard ISO system.

Chapter 3:

PROVISIONS ON DATA COLLECTION, INVESTIGATION, AND STATISTICAL REPORTING

Article 14: Provisions on data collection:

Data collection on exported and imported goods is organized and implemented at the level of Customs Sub-Departments, Customs Departments, and General Department of Customs.

Customs Sub-Departments collect and update data on exported and imported goods immediately after accepting the registration of customs declarations.

Customs Departments are responsible for checking, compiling statistical data on exported and imported goods from subordinate Customs Sub-Departments and transmitting them to the General Department of Customs.

The General Department of Customs processes, compiles, stores, and analyzes statistical data transmitted from provincial and city Customs Departments and other sources.

The General Department of Customs specifies the deadlines for data collection and reporting systems for statistical data within the Customs sector.

Article 15: Article 1 ||| Customs statistics investigation:

In necessary cases, the General Department of Customs decides to conduct a customs statistics investigation on organizations and individuals engaged in export and import activities. Organizations and individuals within the scope of the statistics investigation must fulfill their responsibilities fully. The statistics investigation shall be carried out in accordance with the specialized methods of statistics investigation prescribed by the state statistical agency.

Article 16: Customs statistics report:

Implementing the reporting system for statistics is a mandatory requirement for all levels of Customs from Branch Customs Offices to Provincial/City Customs Departments, and the General Department of Customs.

The General Department of Customs is responsible for issuing regulations on the system of forms for reporting national and supplementary statistics indicators related to goods exports and imports to ensure consistency in content, format, and reporting time.

Heads of units within the Customs sector, organizations, and individuals who prepare and approve statistics reports must bear responsibility for the accuracy, completeness, truthfulness, and timeliness of the statistical information within their functional duties.

Chapter 4:

PROVISIONS ON THE STORAGE AND SUPPLY OF STATISTICAL INFORMATION

Article 17: The General Department of Customs is responsible for investing in and managing the national database on exported and imported goods based on gradually applying modern information technology, integrating statistical information on exported and imported goods in electronic form to facilitate storage, exploitation, and supply of statistical information.

Article 18: The retention period for statistical reports and the national database on exported and imported goods shall be in accordance with the provisions of the law.

Article 19: The General Department of Customs is responsible for reporting to the Government on the situation of Vietnam's exports and imports of goods, providing statistical information on exported and imported goods to the state statistical agency, ministries, sectors, and other users of information in accordance with the provisions of the law. The provision of information to foreign organizations will be carried out according to separate regulations.

Provincial/City Customs Departments provide statistical information on exported and imported goods within their jurisdiction to provincial/city statistical agencies and other state agencies located in the locality. When providing such information, they must bear responsibility for its accuracy in accordance with the provisions of the law.

Chapter 5:

RESPONSIBILITIES AND LIMITATIONS OF UNITS AND INDIVIDUALS IN ORGANIZING AND IMPLEMENTING STATISTICAL WORK

Article 20: Authority and responsibilities of each level of statistics:

1. General Department of Customs:

- Organizing and building procedures for preparing statistical information, guiding and inspecting units within the Customs sector in collecting, processing, managing, and reporting national customs statistics information;

- Organizing, managing, and operating the national database on exported and imported goods;

- Implementing work on processing, analyzing, forecasting, and supplying statistical information on exported and imported goods to units inside and outside the sector in accordance with the provisions of the law;

- Issuing regulations on the system of forms for reporting national customs statistics;

- Organizing and implementing statistics investigations on exported and imported goods and other statistics investigations as assigned by the Minister of Finance;

- Reporting periodically and ad hoc as required by the Government, ministries, and sectors regarding goods exports and imports.

- Issuing the Statistical Yearbook on Exported and Imported Goods of Vietnam.

- Participating in training and enhancing human resources for customs statistics work.

2. Provincial/City Customs Departments:

- Organizing the implementation of statistics work within their jurisdiction, ensuring the necessary material and technical conditions and staff to fully implement the statistical system;

- Being responsible to the General Department of Customs for organizing and implementing statistics work and compliance with the statistical system within their management scope;

- Directing, guiding, and inspecting statistics work at Branch Customs Offices;

- Organizing the collection and verification of statistical data on exported and imported goods from subordinate Branch Customs Offices;

- Implementing regular and periodic reporting on exported and imported goods in accordance with the regulations.

3. Port Customs Branches and equivalents:

- Ensuring and creating conditions for units to fully comply with and smoothly implement the statistical system as prescribed;

- Organizing the updating of declaration data in the first stage of the customs procedural process, with all indicators included in the declaration;

- Implementing regular and periodic reporting on exported and imported goods in accordance with the regulations.

Article 21: Customs officials engaged in statistics work are trained and enhanced in statistical professional skills and are responsible for complying with regulations in the field of statistics.

Article 22: Organizations and individuals related to exported and imported goods have the responsibility to provide complete, accurate, and timely information for statistical purposes and must bear legal responsibility for the provided information.

Chapter 6:

REWARD AND VIOLATION HANDLING

Article 23: Units and individuals with outstanding achievements in national customs statistics work and good implementation of this Regulation are eligible for annual commendation in accordance with the general State system.

Article 24:. Any unit or individual violating the provisions of this Regulation shall be subject to disciplinary action, administrative handling, or criminal prosecution according to the law, if causing material damage, they must compensate according to the law, depending on the nature and extent of the violation.

Chapter 7:

IMPLEMENTATION

Article 25: The Director of the General Department of Customs shall direct subordinate units to study, learn, and strictly implement this Regulation to relevant units and individuals.

Article 26: Every six months and annually, the Directors of Provincial and Central City Customs Departments shall evaluate the implementation of this Regulation, and submit reports on the results to the General Department of Customs (through the Customs Information Technology and Statistics Bureau) for reporting to the leadership of the General Department of Customs and the Ministry of Finance.

Article 27: During the implementation of this Regulation, if there are any difficulties or provisions that are no longer suitable with reality, the heads of units and individuals shall send their opinions to the General Department of Customs (through the Customs Information Technology and Statistics Bureau) and the Office of the Ministry of Finance for review, recommendation, and amendment as appropriate.