Decision No. 149/2005/QD-TTg On the Implementation of a Pilot Program for Electronic Customs Procedures

Pursuant to …;

Regarding the implementation of a pilot program for electronic customs procedures

_________________

PRIME MINISTER

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Customs Law dated June 29, 2001;

Considering the proposal of the Minister of Finance,

DECISION:

Article 1. Permitting the implementation of a pilot program for electronic customs procedures with the following main contents:

1. The objectives of the pilot program: gradually reform customs operations in line with modern customs standards in the region and worldwide; transition from manual customs procedures to electronic customs procedures; summarize experiences and improve the electronic customs procedure process.

2. Enterprises and types of export and import goods eligible for the pilot program: The Ministry of Finance will select certain enterprises and types of export and import goods that meet the necessary requirements to implement the pilot program for electronic customs procedures.

a) Phase I (in 2005): Implementing the pilot program for electronic customs procedures at the Ho Chi Minh City Customs Department and the Hai Phong City Customs Department.

b) Phase II (from January 1, 2006 to August 30, 2006)

- Preliminary assessment and evaluation of the results of the pilot program in Phase I.

- Select additional Customs Departments in provinces and cities that have the necessary conditions to implement the pilot program for electronic customs procedures.

c) Phase III (from September 2006 to February 2007)

Summarize, evaluate, and report to the Prime Minister on the results of the pilot program.

1. Customs procedures are carried out using electronic means through the customs electronic data processing system.

2. Electronic customs documents must ensure integrity, standard format, and legal validity equivalent to paper customs documents.

3. Implement regulations allowing declarants to self-declare and self-pay taxes and other fees; apply monthly payment methods for customs clearance fees.

4. Customs authorities carry out customs procedures based on electronic customs documents submitted by enterprises; make decisions to release goods based on electronic declarations made by enterprises; decide on customs inspections based on information analysis from customs databases and other sources.

1. Declare and implement electronic customs procedures through the customs electronic data processing system.

2. Self-declare and self-pay taxes in accordance with laws on customs and tax.

3. Pay monthly customs clearance fees.

4. Bear legal responsibility for the accuracy and truthfulness of declared content and submitted documents presented to customs authorities, ensuring consistency between paper and electronic customs documents.

5. Retain customs documents, accounting books, and related documents for exported and imported goods for five years from the date of customs declaration registration; present documents and provide relevant information when requested by customs authorities for inspection according to regulations (both in paper and electronic form).

Article 4. The General Department of Customs has the responsibility to organize specialized staff to effectively implement electronic customs procedures:

1. Promote and support participating enterprises in understanding and properly implementing customs laws and electronic customs procedures as stipulated in this Decision.

2. Monitor the implementation of electronic customs procedures by participating enterprises; notify, remind, or handle violations according to legal provisions.

3. Timely inspect and handle violations of customs laws within their authority.

4. Train and retrain customs officers appropriately to implement the pilot program for electronic customs procedures; promote the application of information technology in customs management activities.

Article 5. Responsibilities of the Ministry of Finance:

1. Issue guidance documents to implement this Decision; propose measures to prevent and limit the abuse of electronic customs procedures for fraud and tax evasion.

2. Take the lead and coordinate with the Ministry of Trade, the Ministry of Public Security, the Ministry of Posts and Telecommunications, the Ministry of Transport, and other relevant ministries and sectors in organizing the implementation of the pilot program for electronic customs procedures.

3. Direct and inspect customs authorities in organizing the implementation of the contents stipulated in Article 3 of this Decision.

4. Propose and issue necessary mechanisms and policies for the nationwide rollout of electronic customs procedures.

5. Ensure necessary conditions regarding information infrastructure, mechanisms, and policies to encourage organizations and individuals to implement electronic customs procedures.

Article 6. Relevant agencies, enterprises, and organizations are responsible for providing information related to participating enterprises in the pilot program for electronic customs procedures upon request from customs authorities; functional agencies cooperate with customs authorities to resolve issues and handle cases of violation of customs laws and regulations stipulated in this Decision.

Article 7. This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decision.