This Decision amends and supplements certain points concerning customs procedures for exported and imported goods transferred through border gates. In particular, it adds provisions on handling imported consumer goods and adjusts the actual inspection of goods.
要点
- Exporters and importers → shall implement customs procedures according to the new regulations on transferring through border gates as stipulated in Article 1.
- Customs → shall conduct random or full lot inspections when enterprises request adjustments to the quantity of goods at Point 2.3.d4 Section II.
- The Head of the Customs Sub-department outside the border gate and the Head of the Customs Sub-department at the border gate → shall carry out inspections according to the determined form and ratio; may change the ratio but not the inspection form at Point 3.3.b Section III.
- The Director of the Provincial or Municipal Customs Service → shall decide to change the inspection form decided by the Head of the Customs Sub-department.
- Customs → shall not accept requests for adjustment if signs of fraud are detected at Point 2.3.d4 Section II.
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 145/2003/QĐ-BTC |
Hanoi, September 12, 2003 |
DECISION OF THE MINISTER OF FINANCE
Regarding amendments and supplementsto certain points of the Regulations on customs procedures for exported and imported goods transferred at border gates issued together with Decision No. 53/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance.
THE MINISTER OF FINANCE
- Pursuant to the Customs Law No. 29/2001-QH10 adopted by the National Assembly 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 Customs Law concerning customs procedures, inspection, and supervision regimes;
- 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;
- At the proposal of the Director of the General Department of Customs,
Pursuant to …;
Article 1: Amend and supplement certain points of the Regulations on customs procedures for exported and imported goods transferred at border gates issued together with Decision No. 53/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance as follows:
1. Add the following paragraph at the end of Point 8, Section I:
"For imported consumer goods under non-trade business models, they shall not be subject to the provisions of Point 3, Section III of these Regulations but shall be implemented according to one of the two forms below:
- Registering the declaration form, inspecting the actual goods, calculating and collecting taxes, and clearing customs at the port of entry.
- Registering the declaration form at the Customs Sub-department outside the port, the goods will be transferred to another port to complete customs procedures and clear customs at the location where the import declaration was registered."
2. Point 2.3.d4, Section II is amended as follows:
Delete the paragraph: "In both cases, the Customs must inspect the entire consignment. If signs of fraud are detected, the customs authority will not accept the request for adjustment," and replace it with the following:
"- For consignments exempted from actual goods inspection, if the enterprise requests to adjust the quantity of goods, spot checks will be conducted.
- For consignments required to undergo actual goods inspection, if the enterprise requests to adjust the quantity of goods, the entire consignment will be inspected.
- If signs of fraud are detected, the customs authority will not accept the request for adjustment."
3. Point 3.3.b, Section III is amended as follows:
"b- Conduct actual goods inspection according to the inspection method and rate decided and confirmed by the leader of the Customs Sub-department outside the port in accordance with regulations. If there is evidence (such as: new information about violations by the enterprise that requires changing the inspection method and rate; the document shows unreasonable quantities of goods compared to weight...), the Director of the Port Customs may decide to increase or decrease the inspection rate but not change the inspection method and notify the Director of the Customs Sub-department outside the port of this change.
The Director of the Provincial Customs Service decides to change the inspection method decided by the Director of the Customs Sub-department (including the Director of the Customs Sub-department of other provinces and cities).
The Director of the Provincial Customs Service and the Director of the Port Customs are responsible for the results of the actual goods inspection and decisions to change the inspection method and rate."
Article 2: This Decision takes effect 15 days after its publication in the Official Gazette. Other provisions set forth in the Regulations on customs procedures for exported and imported goods transferred at border gates issued together with Decision No. 53/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance remain valid.
Article 3: Director of the General Department of Customs, Heads of units under the Ministry of Finance and related organizations and individuals are responsible for implementing this Decision.
SIGNATURE OF THE MINISTER OF FINANCE
Deputy Minister
(Signed)
Truong Chi Trung
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