Circular No. 186/2012/TT-BTC stipulates the model declaration form and annexes for goods in transit, as well as the printing, issuance, management, and use of these declaration forms.

Article 1. Attached herewith are

1. Model customs declaration form for goods in transit (designated as HQ/2012-QC);

2. Model annex to the customs declaration form for goods in transit (designated as PLHQ/2012-QC);

3. Annex guiding the recording of items on the customs declaration form and annex to the customs declaration form for goods in transit.

Article 2. Regulations on the model customs declaration form and annexes for goods in transit

1. The customs declaration form for goods in transit (designated as HQ/2012-QC) and the annex to the customs declaration form for goods in transit (designated as HQ/2012-PLQC) shall be printed in both Vietnamese and English (hereinafter referred to as the customs declaration form and annex to the customs declaration form); each type of customs declaration form and annex consists of two copies (one copy retained by the customs authority and one copy retained by the declarant).

2. The customs declaration form and annex to the customs declaration form have a pink background and the word "QC" printed on the background of the customs declaration form and annex to the customs declaration form; the customs declaration form and annex to the customs declaration form have dimensions of A4 size (21cm x 29.7cm).

3. The declarant uses the customs declaration form and annex to the customs declaration form to handle customs procedures for goods in transit.

Article 3. Regulations on printing, issuance, and management of customs declaration forms and annexes for goods in transit

1. Responsibilities of the General Department of Customs:

a) The General Department of Customs organizes the printing, issuance, and management of customs declaration forms and annexes for goods in transit.

b) Distribute customs declaration forms and annexes to provincial and municipal customs offices on a regular basis.

c) Conduct inspections of the distribution and management of customs declaration forms and annexes according to their authority.

2. Responsibilities of Provincial/City Customs Departments:

a) Distribute customs declaration forms and annexes to subordinate customs branches (with specific tracking records for each customs branch) and provide detailed guidance on the management, preservation, and use of customs declaration forms and annexes.

b) Conduct inspections of the distribution and management of customs declaration forms and annexes according to their authority.

c) Regularly report to the General Department of Customs on the demand for customs declaration forms and annexes.

3. Responsibilities of the Customs Sub-department:

a) Receive, manage, and preserve customs declaration forms and annexes according to the guidance of the provincial and municipal customs offices.

b) Guide declarants on the use of customs declaration forms and annexes in accordance with Article 4 of this Circular.

c) Distribute customs declaration forms and annexes to declarants.

d) Collect customs fees for goods in transit in accordance with the regulations.

đ) Conduct inspections of the distribution and management of customs declaration forms and annexes according to their authority.

Article 4. Regulations on the use of customs declaration forms and annexes for transit goods

1. The declarant may declare directly on the customs declaration form and annexes or declare according to the standard format of the customs declaration form and annexes on a computer, with the declared content printed on the customs declaration form (HQ/2012-QC) and annexes (HQ/2012-PLQC).

2. When declaring directly on the customs declaration form and annexes, the declarant and customs officers when registering the ledger of customs declarations, confirming the results of physical inspections, signing on the customs declaration form and annexes shall only use one type of ink, not red ink, pencils, or easily fading inks that do not clearly show the declared content, registration, confirmation, and shall not erase, modify the declared content, registration, confirmation on the customs declaration form and annexes.

Article 5. Implementation provisions.

1. This Circular takes effect from December 1, 2012.

2. Abolish Clause 8, Article 1 of Decision No. 1473/2002/QĐ-TCHQ dated May 24, 2002, promulgating the sample seals and stamps for customs operations by the Director General of the General Department of Customs.

3. The Director General of the General Department of Customs and relevant agencies, organizations, and individuals are responsible for implementing the contents stipulated in this Circular./.