Circular No. 125/2004/TT-BTC guides customs procedures for international multimodal transport goods.

CIRCULAR

Guidelines for customs procedures for international multimodal transport goods

Pursuant to the Law on Customs No. 29/2001/QH10 adopted by the National Assembly at its 9th session of the 10th term on June 29, 2001;

Pursuant to Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing the implementation of certain provisions of the Law on Customs regarding customs procedures and customs inspection and supervision regimes;

Pursuant to Article 3 of Decree No. 125/2003/NĐ-CP dated October 29, 2003 of the Government on international multimodal transport, the Ministry of Finance issues guidelines for customs procedures for international multimodal transport goods as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. International multimodal transport goods (hereinafter referred to as goods) must go through customs procedures and be subject to customs supervision during storage and transportation through the territory of Vietnam; goods must be transported along the designated route, through the designated border gate, and delivered at the location specified in the multimodal transport document.

2. Goods must be contained in containers or in types of transport vehicles that meet the requirements for customs sealing. Goods that are oversized, overweight, or transport means that cannot be sealed shall be the responsibility of the carrier to ensure the original condition of the goods throughout the period of transportation and storage in Vietnam.

3. Goods delivered to the consignee outside the territory of Vietnam are exempt from physical inspection of the goods, except in cases where there are signs of violation of customs laws.

4. Goods delivered to the consignee within Vietnam must go through customs procedures at a different customs office from the first point of entry or at an inland container depot (ICD). The customs procedures for importing goods shall be carried out in accordance with Decision No. 56/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance on customs documents and customs procedures for export and import goods under purchase contracts.

II. CUSTOMS PROCEDURES

1. Documents to be submitted when going through customs procedures for international multimodal transport goods:

- "License for Multimodal Transport Business": One copy certified by the General Director of the enterprise (to be submitted for the first time when going through customs procedures), the original to be presented for verification.

- Multimodal transport document (in the format registered with the Ministry of Transport): One original.

- Declaration form for multimodal transport goods (including criteria such as serial number, name of goods, quantity, weight, value): One original.

2. Goods delivered to the consignee outside the territory of Vietnam:

Customs procedures shall be carried out in accordance with the provisions for transit goods under Article 15 of Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Law on Customs regarding customs procedures and customs inspection and supervision systems.

3. Goods delivered to the consignee at inland container depots (ICD) or at a different border gate from the place of entry:

3.1. Responsibilities of the multimodal transport business enterprise:

- Submit and present to the first point of entry customs office the documents mentioned above in Point 1.

- Maintain the original condition of the goods, seal them with customs seals during the transportation of goods from the first point of entry to the ICD or the border gate where the goods will be delivered to the consignee.

- Transfer documents between the first point of entry customs office and the customs office where the goods will be delivered to the consignee.

3.2. Responsibilities of the first point of entry customs office:

- Accept the multimodal transport document files.

- Other responsibilities shall be carried out as stipulated in Point 1.1 Section 1 Part III of the Regulations issued together with Decision No. 53/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance on customs procedures for export and import goods changing border gates.

3.3. Responsibilities of the ICD customs office or the customs office at a different border gate from the place of entry:

- Carry out according to the provisions in Point 1.2 Section 1 Part III of the Regulations issued together with Decision No. 53/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance on customs procedures for export and import goods changing border gates.

4. Export goods can go through customs procedures at an inland container depot (ICD):

4.1. Responsibilities of the ICD customs office:

Implement the provisions in Point 1.2 Section 2 Part II of the Regulations issued together with Decision No. 53/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance.

4.2. Responsibilities of the customs office at the port of exit:

Carry out according to the provisions in Point 1.4 Section 1 Part II of the Regulations issued together with Decision No. 53/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance.

III. IMPLEMENTATION

This Circular takes effect 15 days after its publication in the Official Gazette. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance by relevant customs units and enterprises for further guidance and supplementary instructions./.