Decision No. 153/2002/QD-BTC Issuing regulations on customs procedures for export and import goods at place and sample declaration forms for export-import goods at place

DECISION OF THE MINISTER OF FINANCE

Issuing regulations on customs procedures for export and import goods at place and sample declaration forms for export and import goods at place

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 THE MINISTER OF FINANCE

- Based on the Customs Law dated September 26, 2001;

- Implementing the guidance of the Prime Minister in Government's document No. 660/CP-KTTH dated June 14, 2002 regarding taxes on export and import goods at place;

- Considering the proposal of the Director General of the General Department of Customs,

Pursuant to …;

Article 1: Issued together with this Decision:

a. Regulations on customs procedures for export and import goods at place.

b. Sample declaration form for export and import goods at place, code HQ/2002-TC.

Article 2: This Decision takes effect 15 days from the date of signature. It abolishes the provisions at Point 4, Section II of Circular No. 06/2000/TT-TCHQ dated October 31, 2000 of the General Department of Customs guiding customs procedures for export and import goods of foreign-invested enterprises.

Article 3: The Director General of the General Department of Customs, Heads of units under the Ministry of Finance and relevant organizations and individuals are responsible for implementing this Decision

REGULATIONS

 On customs procedures for export and import goods at place

(Issued together with Decision No. 153/2002/QD-BTC dated December 17, 2002 of the Minister of Finance)

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I. GENERAL PROVISIONS:

1Export and import goods at place: Goods produced in Vietnam by enterprises (including foreign-invested enterprises) sold to foreign traders but delivered to another enterprise in Vietnam according to the designation of the foreign trader. - Export enterprise at place: Enterprise selling goods to foreign traders. - Import enterprise at place (hereinafter referred to as import enterprise): Enterprise receiving goods from the export enterprise according to the designation of the foreign trader.

2Objectives, conditions for handling export and import procedures at place:

a. For goods of Vietnamese enterprises: Goods sold to foreign traders but according to the designation of the foreign traders, goods are delivered to another enterprise in Vietnam to be used as raw materials for producing export goods (including raw materials for processing for foreign traders).

b. For goods of foreign-invested enterprises: Conditions for handling export and import procedures at place shall be implemented in accordance with the provisions in Section VI of Circular No. 22/2000/TT-BTM dated December 15, 2000 of the Ministry of Trade guiding Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government.

c. Export enterprises and import enterprises must sign foreign trade purchase contracts with foreign traders. In addition to the stipulated terms, the contract must include a clause specifying delivery and receipt of goods in Vietnam and clearly stating the name and address of the export enterprise at place (for purchase contracts) and the import enterprise at place (for sale contracts).

If the import enterprise receives products to process for foreign traders, it only needs to have a designated receipt document from the party placing the work (if the processing contract does not contain such provision).

For export enterprises at place: Goods must be produced by the enterprise itself.

For import enterprises: There should be no overdue processing contracts that have not been settled.

3Based on sales contracts, purchase contracts, or processing contracts, export/import enterprises at place organize the delivery and receipt of goods in accordance with the provisions in Section III below.

The directors of export and import enterprises at place are responsible under the law for delivering and receiving goods in accordance with the contract and declaring them on the customs declaration form.

Through the implementation of business measures, if there is evidence to determine that the delivery and receipt of goods between enterprises do not match the declarations, the Director of the Customs Branch will decide to inspect the actual goods during delivery and receipt (the Branch with information will make the decision to inspect).

4. Declaration form for export and import goods at place (Code HQ/2002-TC issued together with this Decision).

For export enterprises, the customs declaration form must be fully declared, confirmed, signed, and stamped by four parties: the export enterprise, the import enterprise, the customs office handling export procedures, and the customs office handling import procedures.

For import enterprises, the customs declaration form must be fully declared, confirmed, signed, and stamped by three parties (excluding the customs office handling export procedures).

If both the export enterprise at place and the import enterprise at place handle procedures at the same Customs Branch, this Branch will confirm both the export customs office and the import customs office sections.

5Validity of the export and import declaration form at place: The export and import declaration form at place is valid within 30 days from the date the export enterprise signs confirmation on the four customs declaration forms.

6Quarterly, export/import enterprises at place must report to the local Tax Authority and the Customs Office handling export/import procedures at place on the situation and data of export and import goods at place.

II. PROVISIONS ON CUSTOMS FILES:

1. Import files at place:

- Documents to submit:

+ Declaration form for export and import goods at place: 4 original copies.

+ Foreign trade purchase contract or processing contract with designation to receive goods in Vietnam: 1 copy.

+ Commercial invoice (received from foreign traders): 1 original copy.

+ Permit to import (for goods imported under permit) or approval plan for import (for foreign-invested enterprises): 1 copy.

+ Value-added tax invoice issued by the export enterprise (customer copy): 1 copy.

- Documents to present:

+ Business registration certificate: 1 copy (original or copy)

+ Certificate of business code registration for import and export: 1 copy (original or copy).

+ Value-added tax invoice: 1 original copy

+ Permit to import (for goods imported under permit) or approval plan for import (for foreign-invested enterprises): 1 original copy to issue tracking slip (for the first import) or original copy with tracking slip (if already issued) for deduction.

2. Documents for exportation at the place of origin:

- Documents to submit:

+ Export declaration - import declaration at the place of origin: 02 original copies.

+ Foreign trade sales contract: 01 copy.

+ Commercial invoice: (issued to foreign traders) 01 original copy.

+ Value-added tax invoice (retained by the enterprise): 01 copy.

+ Export permit document (for goods exported under a license): 01 copy.

- Documents to present:

+ Certificate of business code registration for import and export: 1 copy (original or copy).

+ Value-added tax invoice: 01 original copy.

+ Export permit document (for goods exported under a license): 01 original copy to issue a tracking certificate, for offsetting (for the first import) or original copy with the tracking certificate (if issued) for offsetting.

If the above documents are copies, they must be certified, signed, and stamped by the enterprise.

III. CUSTOMS PROCEDURES:      

. Annually, based on the progress of plan formulation, the Departments of Science and Technology refer to the Program's objectives and content and criteria for selecting projects for each region, advise the People's Committee of provinces and cities on the goals, content, scope, and scale of projects within the Program's scope to be included in the annual science and technology plan of the province or city. After discussing the annual plan with relevant departments and agencies at the local level, the project is refined and supplemented to seek the opinion of the provincial or municipal Science and Technology Council.: Exporting enterprise:

- Based on the contract signed with foreign traders specifying delivery in Vietnam, fully declare all criteria for exporting enterprises on all 04 customs declarations. The director of the enterprise or a person authorized by the director signs and stamps the declarations.

- Deliver the goods along with 04 customs declarations to the importing enterprise.

For exporting enterprises located within a processing zone: Before delivering and receiving goods, the enterprise submits a registration letter for exportation and importation at the place of origin to the Customs Office of the Processing Zone (02 copies), detailing quantity, type, and value. The Customs Office of the Processing Zone checks and confirms on the retained copy for monitoring purposes; the owner retains 01 copy with the file to present when passing through the processing zone gate.

Step 2: Importing enterprise:

- After receiving the goods and 04 customs declarations fully declared, confirmed, signed, and stamped by the exporting enterprise, fully declare all criteria for importing enterprises on all 04 customs declarations.

- Go to the Customs Sub-office where the importing procedures are handled to register for local importation procedures according to regulations, suitable for each type of transaction. Attach a sample of imported goods at the place of origin (For imported goods at the place of origin used as raw materials for processing and production for export).

Step 3The Customs Sub-office handles the importing procedures for the importing enterprise:

- Accepts 04 exportation - importation declarations at the place of origin and customs documents as stipulated in Point 1, Section II of this Regulation; Proceeds with registration steps according to regulations suitable for each type of transaction, and checks taxes (if applicable) according to current regulations for imported goods, with the taxable price being the actual payment recorded on the value-added tax invoice. Seal the sample (if any) and hand it over to the enterprise for self-preservation and presentation for comparison during export procedures.

- Confirms completion of customs procedures, signs and stamps all 04 declarations.

- Retains 01 declaration and documents submitted by the enterprise, returns 03 declarations and documents presented by the importing enterprise.

The importing enterprise retains 01 declaration; transfers 02 remaining declarations to the exporting enterprise.

Issues a notification document to the Tax Department responsible for monitoring the importing enterprise at the place of origin to keep track (model attached to this regulation).

Step 4: Exporting enterprise:

After receiving 02 exportation - importation declarations at the place of origin fully declared, confirmed, and signed by the importing enterprise and the customs office handling importation procedures, go to the Customs Sub-office handling exportation procedures for the enterprise to register for exportation at the place of origin.

Step 5: The Customs Sub-office handles exportation at the place of origin:

- Accepts 02 customs declarations (fully declared, confirmed, signed, and stamped by the exporting enterprise, importing enterprise, and the customs office handling importation at the place of origin) and other documents as stipulated in Point 2, Section II of this Regulation.

- Proceeds with registration steps according to regulations suitable for each type of transaction, and checks taxes (if applicable). Confirms completion of customs procedures, signs, and stamps the customs declaration.

- Retains 01 declaration and documents submitted by the enterprise, returns 01 declaration and documents presented by the enterprise.