Decision No. 1904/QD-BTC On the publication of customs administrative procedures under the Customs domain 1904/QĐ-BTC

✦ 智能摘要

The list of electronic customs procedures is detailed from number 176 to 197, including various types such as registration for electronic customs participation, handling goods related to intellectual property rights, payment of taxes and fees, determination of dutiable value, tax guarantee, and administrative complaint resolution in the customs domain. These procedures are carried out at the Customs Sub-department.

适用范围

Enterprises and individuals participating in import and export activities

要点

Registration for electronic customs participation
Handling goods related to intellectual property rights
Payment of taxes and fees through the State Treasury
Determination of dutiable value
Tax guarantee
Administrative complaint resolution in the customs domain

🌐 本文件的社会影响

Saving time and costs for enterprises and individuals
Enhancing the effectiveness of state management over customs
Improving Vietnam's international business environment

❓ 常见问题

Which procedure relates to tax payment?

Procedures 187, 190, and 192 relate to the collection of taxes through the State Treasury.

Is there any procedure for handling returned goods?

Yes, procedures 170-174 relate to the handling of exported goods that are returned or imported goods that must be re-exported.

Which procedure relates to intellectual property rights?

Procedures 177-180 relate to the application of inspection measures, consultation, and determination of dutiable value for imported and exported goods related to intellectual property rights.

全文

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -----------------------------------
Decision No.: 1904/QD-BTC	Hanoi, August 10, 2009

Pursuant to …;

Regarding the publication of administrative procedures under the customs domain

------------------

THE MINISTER OF FINANCE

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 30/QD-TTg dated January 10, 2007 of the Prime Minister approving the Project on Simplifying Administrative Procedures across Management Fields for the period 2007-2010;
Pursuant to Decision No. 07/QD-TTg dated January 4, 2008 of the Prime Minister approving the Implementation Plan for the Project on Simplifying Administrative Procedures across Management Fields for the period 2007-2010;
Pursuant to the guidance of the Prime Minister regarding the publication of administrative procedures within the scope of functions managed by the Ministry of Finance as stated in Official Letter No. 1071/TTg-TCCV dated June 30, 2009;
Considering the proposal of the Head of the Working Group implementing Project 30 of the Ministry of Finance,

DECISION:

Article 1. Announces hereby the set of administrative procedures under the customs domain attached to this Decision.

1. In case the administrative procedure mentioned in this Decision is amended, supplemented, or abolished by a competent state agency after the effective date of this Decision, and new administrative procedures are issued, such procedures shall be implemented according to the regulations of the competent state agency and must be updated for publication.

2. In case an administrative procedure is issued by a competent state agency but not published in this Decision, it shall be implemented according to the regulations of the competent state agency and must be updated for publication.

Article 2. The Working Group implementing Project 30 of the Ministry of Finance is responsible for taking the lead and coordinating with the General Department of Customs and related units to regularly update and submit to the Minister for publication the administrative procedures mentioned in Clause 1 of Article 1 of this Decision. The deadline for updating or removing these administrative procedures shall not exceed ten days from the date the regulation stipulating the administrative procedure becomes effective.

As for the administrative procedures mentioned in Clause 2 of Article 1 of this Decision, the Working Group implementing Project 30 of the Ministry of Finance is responsible for taking the lead and coordinating with the General Department of Customs and related units to submit to the Minister for publication within ten days from the date of discovering that the administrative procedure has not been published.

Article 3. This Decision shall take effect from the date of signing.

Article 4. The Head of the Working Group implementing Project 30, the Director of the Office, the General Director of the General Department of Customs, the Director of the Legal Affairs Department, the Director of the Information Technology and Statistics Department, and the Heads of related units are responsible for implementing this Decision./.

Distribution:
- Prime Minister (for comments)
- Ministry of Finance's Reforming Administrative Procedures Office
- Ministry of Planning and Investment Portal;
- As in Article 4;
- Ministry of Finance website;
- Archive VT, PC

THE MINISTER

(signed)

Vu Van Ninh

No.	NAME OF ADMINISTRATIVE PROCEDURE	Sector, Field	Implementing Agency
I. Administrative Procedures Implemented at the General Department Level
1	Procedure for Establishing a Customs Formalities Location at an Inland Port	Customs	General Department of Customs
2	Procedure for Pre-export Origin Confirmation	Customs	General Department of Customs
3	Procedure for Applying Inspection and Control Measures Related to Intellectual Property Rights at the General Department of Customs	Customs	General Department of Customs
4	Procedure for Extending Supervision Period for Protected Intellectual Property Rights Objects at the General Department of Customs	Customs	General Department of Customs
5	Procedure for Narrowing or Expanding the List of Goods or (and) Scope of Protection Requests at the General Department of Customs	Customs	General Department of Customs
6	Procedure for Extending Tax Payment Deadline According to Article 24 of Decree No. 85/2007/ND-CP dated May 25, 2007 of the Government for Cases Affected by Natural Disasters, Fires, Accidents; Relocation of Business Locations at the Request of State Agencies; Policy Changes; Taxes and Penalties Arising at Two Customs Bureaus	Customs	General Department of Customs
7	Examination of Exemption from Tax for Gifts and Donations Worth Over 30 Million VND Given to Administrative and Public Service Organizations, Social Organizations Operating on State Budgets; Gifts and Donations with Humanitarian, Philanthropic, Scientific Research Purposes	Customs	General Department of Customs
8	Confirmation of Tax Payment Obligation (for Supplementing Dissolution or Bankruptcy Documents; for Confirming Paid Taxes to the State Budget)	Customs	General Department of Customs
9	Examination of Exemption from Tax for Imported Goods for Security, Defense, Scientific Research, Education and Training; Exported and Imported Goods According to International Treaties	Customs	General Department of Customs
10	Procedure for Extending Tax Payment Deadline According to Article 24 of Decree No. 85/2007/ND-CP dated May 25, 2007 of the Government for Cases Affected by Special Objective Difficulties	Customs	General Department of Customs
11	Post-Customs Clearance Inspection at the General Department of Customs Headquarters	Customs	General Department of Customs
12	Post-Customs Clearance Inspection at the Inspected Unit's Office	Customs	The Minister of Agriculture and Rural Development issues the National Technical Regulations on Wood Adhesive Customs
13	First-Level Complaint Resolution Procedure for Administrative Decisions in the Customs Domain at the General Department of Customs	Customs	General Department of Customs
14	Second-Level Complaint Resolution Procedure for Administrative Decisions in the Customs Domain at the General Department of Customs	Customs	General Department of Customs
15	Advisory Services for Citizens and Enterprises on Customs Administrative Procedures	Customs	General Department of Customs
II. Administrative Procedures Implemented at the Provincial/City Customs Bureau Level
1	Procedure for Establishing an Outbound Warehouse	Customs	Provincial/City Customs Bureau
2	Procedure for Moving, Expanding, or Reducing an Outbound Warehouse	Customs	Provincial/City Customs Bureau
3	Procedure for Terminating Outbound Warehouse Operations	Customs	Provincial/City Customs Bureau
4	Procedure for Establishing a Customs Formalities Location at an Inland Port or Outside a Border Gate	Customs	Provincial/City Customs Bureau
5	Procedure for Establishing an Inland Location for Physical Inspection of Export and Import Goods	Customs	Provincial/City Customs Bureau
6	Procedure for Issuing Preferential Customs Formalities Cards for Enterprises	Customs	Provincial/City Customs Bureau
7	Procedure for Issuing Customs Agent Employee Cards	Customs	Provincial/City Customs Bureau
8	Registration and Operation of Customs Agents	Customs	Provincial/City Customs Bureau
9	Procedure for Registering a List of Goods Creating Fixed Assets Eligible for Initial Import Tax Exemption for Investment Projects	Customs	Provincial/City Customs Bureau
10	Procedure for Changing the Owner of an Outbound Warehouse	Customs	Provincial/City Customs Bureau
11	Procedure for Expanding or Reducing a CFS Warehouse	Customs	Provincial/City Customs Bureau
12	Procedure for Applying Inspection and Control Measures Related to Intellectual Property Rights at the Provincial/City Customs Bureau	Customs	Provincial/City Customs Bureau
13	Procedure for Extending Supervision Period for Protected Intellectual Property Rights Objects at the Provincial/City Customs Bureau	Customs	Provincial/City Customs Bureau
14	Procedure for Narrowing or Expanding the List of Goods or (and) Scope of Protection Requests at the Provincial/City Customs Bureau	Customs	Provincial/City Customs Bureau
15	Procedure for Extending Tax Payment Deadline According to Article 24 of Decree No. 85/2007/ND-CP dated May 25, 2007 of the Government for Cases Affected by Natural Disasters, Fires, Accidents; Relocation of Business Locations at the Request of State Agencies; Policy Changes; Taxes and Penalties Arising at Two Customs Sub-bureaus	Customs	Provincial/City Customs Bureau
16	Procedures for refunding tax in cases eligible for tax refund according to Circular No. 79/2009/TT-BTC dated April 20, 2009 of the Ministry of Finance guiding customs procedures; inspection and supervision of customs; export tax, import tax, and tax management on exported and imported goods.	Customs	Provincial/City Customs Bureau
17	Registering a list of goods exempt from export and import taxes.	Customs	Provincial/City Customs Bureau
18	Considering exemption from tax for cases where gifts, samples, and medicines exceeding the tax exemption limit are sent back to family members in Vietnam who have rendered meritorious service to the revolution, war invalids, martyrs' families, and elderly people without support, as well as goods imported for sale at duty-free shops.	Customs	Provincial/City Customs Bureau
19	Considering reduction of tax for exported and imported goods damaged or lost during customs supervision.	Customs	Provincial/City Customs Bureau
20	Procedures for writing off tax debts and penalties (implemented according to Circular No. 77/2008/TT-BTC dated September 15, 2008 of the Ministry of Finance guiding the implementation of certain measures to handle overdue tax debts).	Customs	Provincial/City Customs Bureau
21	Handling excess tax payments (as stipulated in Article 47 of the Law on Tax Administration).	Customs	Provincial/City Customs Bureau
22	Customs valuation procedures for exported and imported goods at the General Department of Customs.	Customs	Provincial/City Customs Bureau
23	Procedures for extending the deadline for payment of import duties on raw materials imported for production of export goods.	Customs	Provincial/City Customs Bureau
24	Post-clearance inspection at the General Department of Customs provincial or city office.	Customs	Provincial/City Customs Bureau
25	Post-clearance inspection at the business premises.	Customs	Provincial/City Customs Bureau
26	First-level complaint resolution procedure against administrative decisions in the customs field at the General Department of Customs.	Customs	Provincial/City Customs Bureau
27	Second-level complaint resolution procedure against administrative decisions in the customs field at the General Department of Customs.	Customs	Provincial/City Customs Bureau
III. Administrative procedures at the Customs Sub-Department.
1	Customs procedures for commercial exports.	Customs	Customs Sub-Department.
2	Customs procedures for commercial imports.	Customs	Customs Sub-Department.
3	Pre-inspection procedures before declaration of goods.	Customs	Customs Sub-Department.
4	Procedures for amending and supplementing customs declarations and related documents.	Customs	Sub-Department. Customs
5	Procedures for replacing customs declarations.	Customs	Sub-Department. Customs
6	Sampling and retaining samples and images of imported goods.	Customs	Customs Sub-Department.
7	Procedures for confirming actual export of goods.	Customs	Customs Sub-Department.
8	Procedures for canceling customs declarations.	Customs	Customs Sub-Department.
9	Procedures for importing raw materials and supplies for production of export goods.	Customs	Customs Sub-Department.
10	Procedures for registering and adjusting quotas for raw materials and supplies and registering export products.	Customs	Customs Sub-Department.
11	Customs procedures for exporting products made from imported raw materials.	Customs	Customs Sub-Department.
12	Procedures for settling accounts for declarations of imported raw materials for production of export goods.	Customs	Customs Sub-Department.
13	Customs procedures for products produced from imported raw materials sold to other businesses for direct export.	Customs	Customs Sub-Department.
14	Customs procedures for goods in trade. Temporary import-re-export.	Customs	Customs Sub-Department.
15	Customs procedures for goods in transshipment trade.	Customs	Customs Sub-Department.
16	Procedures for registering processing contracts for foreign traders.	Customs	Customs Sub-Department.
17	Procedures for importing raw materials and supplies for processing for foreign traders.	Customs	Customs Sub-Department.
18	Procedures for registering, adjusting, and inspecting quotas for goods processed for foreign traders.	Customs	Customs Sub-Department.
19	Procedures for exporting processed goods for foreign traders.	Customs	Customs Sub-Department.
20	Procedures for settling accounts for processing contracts for foreign traders.	Customs	Customs Sub-Department.
21	Procedures for importing processed goods manufactured abroad.	Customs	Customs Sub-Department.
22	Procedures for exporting raw materials for processing abroad.	Customs	Customs Sub-Department.
23	Procedures for registering and inspecting quotas for raw materials for processing abroad.	Customs	Customs Sub-Department.
24	Procedures for registering processing contracts abroad.	Customs	Customs Sub-Department.
25	Procedures for settling accounts for processing contracts abroad.	Customs	Customs Sub-Department.
26	Customs procedures for goods declared once for export and import.	Customs	Customs Sub-Department.
27	Customs procedures for goods exported and imported for immediate use.	Customs	Customs Sub-Department.
28	Customs procedures for imported goods forming fixed assets of investment projects.	Customs	Sub-Department. Customs
29	Customs procedures for goods entering and leaving transit ports.	Customs	Customs Sub-Department.
30	Customs procedures for goods entering and leaving bonded zones within economic zones and border economic zones; entry, exit, and transit of transport vehicles through bonded zones.	Customs	Customs Sub-Department.
31	Customs procedures for goods exported and imported by export processing enterprises.	Customs	Customs Sub-Department.
32	Customs procedures for goods entering and leaving bonded warehouses.	Customs	Customs Sub-Department.
33	Customs procedures for goods exported and transferred to another port.	Customs	Customs Sub-Department.
34	Customs procedures for goods imported and transferred to another port.	Customs	Customs Sub-Department.
35	Customs procedures for goods entering a CFS warehouse.	Customs	Customs Sub-Department.
36	Customs procedures for goods transferred to another port from a CFS warehouse.	Customs	Customs Sub-Department.
37	Customs procedures for goods transferred to an outer warehouse from another port.	Customs	Customs Sub-Department.
38	Customs procedures for goods transferred to another port from an outer warehouse.	Customs	Customs Sub-Department.
39	Customs procedures for machinery and equipment temporarily imported or exported, or temporarily exported or imported for construction projects, investment projects, leased assets, or leasing services.	Customs	Customs Sub-Department.
40	Procedures for temporarily importing spare parts and components without a contract for replacement and repair of foreign ships and aircraft.	Customs	Customs Sub-Department.
41	Procedures for temporarily importing spare parts and components for repair of foreign ships and aircraft under a contract signed between the foreign ship owner and a repair factory in Vietnam.	Customs	Customs Sub-Department.
42	Customs procedures for goods temporarily imported or exported, or temporarily exported or imported for exhibitions, fairs, implemented according to regulations for commercial exports and imports.	Customs	Customs Sub-Department.
43	Customs procedures for temporarily importing or exporting means of transportation carrying goods in a round-trip manner.	Customs	Customs Sub-Department.
44	Customs procedures for goods that have been exported but returned.	Customs	Customs Sub-Department.
45	Customs procedures for goods that have been imported but must be returned to foreign customers, re-exported to a third country, or re-exported to a bonded zone.	Customs	Customs Sub-Department.
46	Procedures for selling tax-free goods to individuals departing or transiting who purchase tax-free goods at departure customs checkpoints.	Customs	Customs Sub-Department.
47	Procedures for selling tax-free goods to individuals waiting to depart who purchase tax-free goods at duty-free shops in urban areas.	Customs	Sub-Department. Customs
48	Procedures for selling tax-free goods to passengers on international flights purchasing tax-free goods on board the aircraft.	Customs	Customs Sub-Department.
49	Procedures for selling tax-free goods to organizations, institutions, and individuals entitled to diplomatic privileges and exemptions who purchase tax-free goods at duty-free shops in urban areas.	Customs	Customs Sub-Department.
50	Procedures for selling tax-free goods to individuals benefiting from preferential tax policies as stipulated by the Prime Minister who purchase tax-free goods at duty-free shops in urban areas.	Customs	Customs Sub-Department.
51	Procedures for selling tax-free goods to seafarers working on international shipping vessels.	Customs	Customs Sub-Department.
52	Customs procedures for goods sold at duty-free shops but transferred for re-export	Customs	Customs Sub-Department.
53	Customs procedures for goods sold at duty-free shops but brought to be sold on the domestic market	Customs	Customs Sub-Department.
54	Customs procedures for imported goods that have paid taxes and domestically produced goods put up for sale at duty-free shops	Customs	Customs Sub-Department.
55	Customs procedures for liquidation of goods sold at duty-free shops	Customs	Customs Sub-Department.
56	Customs procedures for imported goods sold at duty-free shops	Customs	Customs Sub-Department.
57	Customs procedures for postal items, parcels, exported and imported goods sent through postal services and exported and imported goods sent through express delivery services	Customs	Customs Sub-Department.
58	Customs procedures for goods from abroad brought into bonded warehouses	Customs	Customs Sub-Department.
59	Customs procedures for goods from the domestic market brought into bonded warehouses	Customs	Customs Sub-Department.
60	Customs procedures for goods from bonded warehouses brought out to foreign countries	Customs	Customs Sub-Department.
61	Customs procedures for goods from bonded warehouses brought into the domestic market	Customs	Customs Sub-Department.
62	Customs procedures for goods transported from one bonded warehouse to another within Vietnam	Customs	Customs Sub-Department.
63	Customs procedures for transfer of ownership of goods in bonded warehouses	Customs	Customs Sub-Department.
64	Customs procedures for liquidation of goods in bonded warehouses	Customs	Customs Sub-Department.
65	Customs procedures for buying and selling, exchange of goods among border residents	Customs	Customs Sub-Department.
66	Customs procedures for export and import of goods across borders	Customs	Sub-Department. Customs
67	Customs procedures for buying and selling of goods at border markets, customs clearance markets, and markets in border economic zones	Customs	Customs Sub-Department.
68	Customs procedures for goods and means of transport of persons exiting and entering the country across borders	Customs	Customs Sub-Department.
69	Customs procedures for multimodal transport goods	Customs	Customs Sub-Department.
70	Customs procedures for non-commercially intended exported goods	Customs	Customs Sub-Department.
71	Customs procedures for non-commercially intended imported goods	Customs	Customs Sub-Department.
72	Customs procedures for foreign vehicles entering the country (temporary import) for commercial purposes	Customs	Customs Sub-Department.
73	Customs procedures for foreign vehicles exiting the country (re-export) for commercial purposes	Customs	Customs Sub-Department.
74	Customs procedures for Vietnamese vehicles exiting the country (temporary export), entering the country (re-import) for commercial purposes	Customs	Customs Sub-Department.
75	Customs procedures for simple means of transport		Customs Sub-Department.
76	Customs procedures for vehicles exiting, entering border checkpoints without commercial purposes	Customs	Customs Sub-Department.
77	Customs procedures for other temporary import-re-export, temporary export-re-import means of transport (motorcycles, boats, canoes with or without engines; speedboats) without commercial purposes	Customs	Customs Sub-Department.
78	Special provisions for individual and organizational means of transport in border areas frequently crossing the border without commercial purposes	Customs	Customs Sub-Department.
79	Customs procedures for ships exiting the country	Customs	Customs Sub-Department.
80	Customs procedures for ships entering the country	Customs	Customs Sub-Department.
81	Customs procedures for ships transiting the country	Customs	Customs Sub-Department.
82	Customs procedures for ships changing ports	Customs	Customs Sub-Department.
83	Customs procedures for amending cargo declarations	Customs	Customs Sub-Department.
84	Customs procedures for aircraft exiting, entering, transiting, and changing ports	Customs	Customs Sub-Department.
85	Customs procedures for international flights exiting, entering combined with domestic transportation, domestic flights combined with export and import transportation	Customs	Customs Sub-Department.
86	Customs procedures for international rail transit trains entering the country	Customs	Sub-Department. Customs
87	Customs procedures for international rail transit trains exiting the country	Customs	Customs Sub-Department.
88	Temporary regulations on computerization of customs declarations for crude oil exports	Customs	Customs Sub-Department.
89	Customs procedures for goods changing ports	Customs	Customs Sub-Department.
90	Customs procedures for goods transiting the country	Customs	Customs Sub-Department.
91	Customs procedures for goods, articles exported, imported, and transiting sent through express delivery services	Customs	Customs Sub-Department.
92	Customs procedures for machinery, equipment, professional tools temporarily exported, imported with a time limit	Customs	Customs Sub-Department.
93	Customs procedures for movable property exported, imported	Customs	Customs Sub-Department.
94	Customs procedures for temporary import-re-export of gasoline, diesel fuel	Customs	Customs Sub-Department.
95	Customs procedures for re-exporting gasoline, diesel fuel for aircraft	Customs	Customs Sub-Department.
96	Customs procedures for importing, temporary importing gasoline, diesel fuel	Customs	Customs Sub-Department.
97	Customs procedures for importing raw materials for production, processing of gasoline, diesel fuel	Customs	Customs Sub-Department.
98	Customs procedures for foreign currency, precious metals, precious stones, Vietnamese currency exported, imported	Customs	Customs Sub-Department.
99	Customs procedures for urgent export, import goods; export, import goods directly serving defense, security needs	Customs	Customs Sub-Department.
100	Customs procedures for abandoned, lost, misdirected checked baggage at international airports	Customs	Customs Sub-Department.
101	Customs procedures for hand luggage and checked baggage of passengers arriving by air, whether on the same flight or not	Customs	Customs Sub-Department.
102	Customs procedures for hand luggage and checked baggage of passengers departing by air, whether on the same flight or not	Customs	Customs Sub-Department.
103	Customs procedures for confirming the origin declaration of imported motorcycles, motorbikes	Customs	Customs Sub-Department.
104	Customs procedures for importing, temporary importing two-wheeled motorcycles not for commercial purposes	Customs	Customs Sub-Department.
105	Customs procedures for importing rough diamonds	Customs	Customs Sub-Department.
106	Customs procedures for exporting rough diamonds	Customs	Customs Sub-Department.
107	Customs procedures for importing second-hand cars under the asset relocation regime of overseas Vietnamese who have completed permanent residence registration in Vietnam	Customs	Sub-Department. Customs
108	Customs procedures for determining and checking the origin of imported goods	Customs	Customs Sub-Department.
109	Electronic customs procedures for aircraft entering the country when organizations or individuals are airlines	Customs	Electronic Customs Office
110	Electronic customs procedures for aircraft entering the country when organizations or individuals are freight forwarders	Customs	Electronic Customs Office
111	Electronic customs procedures for aircraft exiting the country when organizations or individuals are airlines	Customs	Electronic Customs Office
112	Electronic customs procedures for aircraft exiting the country when organizations or individuals are airlines	Customs	Electronic Customs Office
113	Electronic customs procedures for ships entering the country when organizations or individuals are shipping agency companies	Customs	Electronic Customs Office
114	Electronic customs procedures for ships entering the country when organizations or individuals are freight forwarders	Customs	Electronic Customs Office
115	Electronic customs procedures for ships exiting the country when organizations or individuals are shipping agency companies	Customs	Electronic Customs Office
116	Electronic customs procedures for ships exiting the country when organizations or individuals are freight forwarders	Customs	Electronic Customs Office
117	Electronic customs procedures for maritime transport means transiting at the port of entry	Customs	Electronic Customs Office
118	Electronic customs procedures for maritime transport means transiting at the port of exit	Customs	Electronic Customs Office
119	Electronic customs procedures for means of transport changing ports at the destination port when organizations or individuals are airlines, shipping companies	Customs	Electronic Customs Office
120	Electronic customs procedures for vessels changing ports at the arrival port in cases where organizations or individuals are freight forwarders or consignees' agents	Customs	Electronic Customs Office
121	Electronic customs procedures for vessels changing ports at the departure port in cases where organizations or individuals are shipping line agents or airline agents	Customs	Electronic Customs Office
122	Electronic customs procedures for vessels changing ports at the departure port in cases where organizations or individuals are freight forwarders or consignees' agents	Customs	Electronic Customs Office
123	Electronic customs procedures for registering and recognizing special preferential traders	Customs	Electronic Customs Office
124	Electronic customs procedures for revoking certificates recognizing special preferential traders	Customs	Electronic Customs Office
125	Electronic customs procedures for special preferential traders	Customs	Electronic Customs Office
126	Electronic customs procedures for export and import goods under sales contracts	Customs	Electronic Customs Office
127	Electronic customs procedures for transferring customs checkpoints for exported goods	Customs	Electronic Customs Office
128	Electronic customs procedures for transferring customs checkpoints for imported goods	Customs	Electronic Customs Office
129	Electronic customs procedures for guaranteeing specific guarantees	Customs	Electronic Customs Office
130	Electronic customs procedures for guaranteeing common guarantees	Customs	Electronic Customs Office
131	Electronic tax procedures	Customs	Electronic Customs Office
132	Electronic customs procedures for post-clearance inspections	Customs	Electronic Customs Office
133	Electronic customs procedures for issuing decisions in advance	Customs	Electronic Customs Office
134	Electronic customs procedures for registering contracts for goods to be processed abroad	Customs	Electronic Customs Office
135	Electronic customs procedures for importing raw materials and components for processing	Customs	Electronic Customs Office
136	Electronic customs procedures for importing raw materials and components supplied by the processor for processing contracts	Customs	Electronic Customs Office
137	Electronic customs procedures for importing machinery and equipment for processing contracts	Customs	Electronic Customs Office
138	Electronic customs procedures for registering, adjusting, and inspecting quota levels	Customs	Electronic Customs Office
139	Electronic customs procedures for exporting processed products to foreign countries	Customs	Electronic Customs Office
140	Electronic customs procedures for exporting/importing processed products on-site	Customs	Electronic Customs Office
141	Electronic customs procedures for delivering/receiving processed products for transfer	Customs	Electronic Customs Office
142	Electronic customs procedures for returning raw materials and components for processing to foreign countries within the contract period due to changes in design or other reasons	Customs	Electronic Customs Office
143	Electronic customs procedures for processed goods that have been exported and returned for repair or recycling	Customs	Electronic Customs Office
144	Electronic customs procedures for receiving processed products instead of processing fees – in cases of on-site export of processed products	Customs	Electronic Customs Office
145	Electronic customs procedures for receiving processed products instead of processing fees – in cases of on-site import of processed products	Customs	Electronic Customs Office
146	Electronic customs procedures for destroying waste and scrap	Customs	Electronic Customs Office
147	Electronic customs procedures for registering processing contracts for goods to be processed abroad	Customs	Electronic Customs Office
148	Electronic customs procedures for exporting raw materials for processing abroad	Customs	Electronic Customs Office
149	Electronic customs procedures for registering, adjusting, and inspecting quota levels for processing abroad	Customs	Electronic Customs Office
150	Electronic customs procedures for importing processed products from processing abroad	Customs	Electronic Customs Office
151	Electronic customs procedures for settling contracts for processing abroad	Customs	Electronic Customs Office
152	Electronic customs procedures for registering, amending, and supplementing lists of imported raw materials and components; lists of exported products	Customs	Electronic Customs Office
153	Electronic customs procedures for settling contracts for processing for foreign enterprises	Customs	Electronic Customs Office
154	Electronic customs procedures for registering, adjusting quota levels, and loss rates of raw materials and components for exported products	Customs	Electronic Customs Office
155	Electronic customs procedures for exporting products
156	Electronic customs procedures for raw materials and components self-supplied for producing export goods	Customs	Electronic Customs Office
157	Electronic customs procedures for managing re-exported goods	Customs	Electronic Customs Office
158	Electronic customs procedures for registering, amending, and supplementing lists of goods imported into export processing zones, and lists of goods exported from export processing zones	Customs	Electronic Customs Office
159	Electronic customs procedures for registering, adjusting quota levels, and loss rates of raw materials and components for products exported from export processing zones	Customs	Electronic Customs Office
160	Electronic customs procedures for goods moved from export processing zones to domestic areas	Customs	Electronic Customs Office
161	Electronic customs procedures for goods moved from domestic areas to export processing zones	Customs	Electronic Customs Office
162	Electronic customs procedures for goods moved from one export processing zone to another (within or outside the export processing zone area)	Customs	Electronic Customs Office
163	Electronic customs procedures for canceling raw materials, products, waste, and scrap	Customs	Electronic Customs Office
164	Electronic customs procedures for liquidating fixed assets and paying taxes according to regulations	Customs	Electronic Customs Office
165	Electronic customs procedures for settling and inspecting inventory for goods entering and leaving export processing zones	Customs	Electronic Customs Office
166	Electronic customs procedures for goods exported and imported to implement investment projects	Customs	Electronic Customs Office
167	Electronic customs procedures for goods exported on-site	Customs	Electronic Customs Office
168	Electronic customs procedures for goods imported on-site	Customs	Electronic Customs Office
169	Electronic customs procedures for settling contracts for processing for foreign enterprises	Customs	Electronic Customs Office
170	Electronic customs procedures for goods that have been exported but returned (temporarily imported for recycling)	Customs	Electronic Customs Office
171	Electronic customs procedures for re-exporting recycled goods for goods that have been exported but returned	Customs	Electronic Customs Office
172	Electronic customs procedures for goods that have been exported but returned (temporarily imported for recycling) - handling recycled products beyond the recycling period without re-export	Customs	Electronic Customs Office
173	Electronic customs procedures for goods that have been exported but returned - re-importing returned goods for domestic consumption	Customs	Electronic Customs Office
174	Electronic customs procedures for goods that have been exported but returned - re-importing returned goods for destruction	Customs	Electronic Customs Office
175	Electronic customs procedures for goods imported but must be returned	Customs	Electronic Customs Office
176	Registration procedures for participating in electronic customs	Customs	Electronic Customs Office
177	Procedures for applying inspection and control measures for goods subject to intellectual property rights at Customs Branches	Customs	Customs Branch
178	Procedures for temporarily suspending customs formalities for goods subject to intellectual property rights at Customs Branches	Customs	Customs Branch
179	Procedures for extending supervision periods for intellectual property rights objects being protected in Vietnam (at Customs Branches)	Customs	Customs Branch
180	Procedures for narrowing or expanding the list of goods or (and) the scope of protection requirements at Customs Branches	Customs	Customs Branch
181	Procedures for extending tax payment deadlines under Article 24 of Decree No. 85/2007/NĐ-CP dated May 25, 2007. For cases affected by natural disasters, fires, unexpected accidents; relocation of business premises upon government agency's request; policy changes resulting in tax and penalty payments at one Customs Branch	Customs	Customs Branch
182	Procedures for supplementing tax declaration documents according to Article 34 of the Law on Tax Administration	Customs	Customs Branch
183	Notification of tax debts and late payment penalties (implemented according to Clause 4, Article 106 of the Law on Tax Administration)	Customs	Customs Branch
184	Confirmation of tax payment obligation fulfillment (in cases where the enterprise has paid taxes but the KT 559 system still shows tax arrears)	Customs	Customs Branch
185	Collection of tax payments into provisional collection accounts (applicable to raw material imports for export production, goods temporarily imported for re-export, goods temporarily exported for re-import)	Customs	Customs Branch
186	Collection of tax payments (import duties, export duties, special consumption taxes, value-added taxes), fees, and charges (customs clearance fees, entry-exit vehicle fees, customs warehouse storage fees, transit fees, customs escort fees, other fees and charges) and other cash receipts into the state budget through the State Treasury	Customs	Customs Branch
187	Customs valuation procedures for export and import goods at the Customs Branch	Customs	Sub-Department. Customs
188	Guarantee procedure for tax payment on a single customs declaration (individual guarantee)	Customs	Customs Branch
189	Supplemental tax payment procedure for underpaid taxes in cases where conditions for supplementary tax declaration are not met as stipulated in Article 34 of the Tax Administration Law	Customs	Customs Branch
190	Collection of tax payments (import duties, export duties, special consumption taxes, value-added taxes), fees, and charges (customs clearance fees, entry-exit vehicle fees, customs warehouse storage fees, transit fees, customs escort fees, other fees and charges) and other cash receipts into the state budget through the State Treasury by bank transfer	Customs	Customs Branch
191	Guarantee procedure for tax payment on multiple customs declarations (joint guarantee)	Customs	Customs Branch
192	Application of special preferential tax rates as prescribed in Circular No. 45/2007/TT-BTC dated May 7, 2007 of the Ministry of Finance	Customs	Customs Branch
193	The declarant delays determining the taxable value	Customs	Customs Branch
194	Determination of tax procedure	Customs	Customs Branch
195	Extension of tax payment deadline (tax payment grace period)	Customs	Customs Branch
196	Procedure for waiving tax and penalty debts as provided for in Article 65 of the Tax Administration Law	Customs	Customs Branch
197	First-level complaint resolution procedure against administrative decisions in the customs domain at the Customs Branch	Customs	Customs Branch

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Related effective documents:

Related content documents:

Decision No. 30/QĐ-TTg of 2007 Approving the Simplification of Administrative Procedures Project in Management Fields for the Period 2007-2010 issued by the Prime Minister
Decision No. 07/QĐ-TTg of 2008 Approving the Implementation Plan for the Simplification of Administrative Procedures Project in Management Fields for the Period 2007-2010 issued by the Prime Minister
Decree No. 118/2008/NĐ-CP on the Functions, Tasks, Authorities, and Organizational Structure of the Ministry of Finance
Circular No. 1071/TTg-TCCV on the Announcement of the National Database on Administrative Procedures and the Organization of Administrative Procedure Reviews at Ministries, Sectors, and Localities issued by the Prime Minister

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118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính 已失效

07/QĐ-TT Quyết định số 07/QĐ-TTg Phê duyệt Kế hoạch thực hiện Đề án Đơn giản hoá thủ tục hành chính trên các lĩnh vực quản lý nhà nước giai đoạn 2007 - 2010 系统中暂无

30/QĐ-TT Quyết định số 30/QĐ-TTg Phê duyệt Đề án Đơn giản hoá thủ tục hành chínhtrên các lĩnh vực quản lý nhà nước giai đoạn 2007 - 2010 系统中暂无

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1574/QĐ-BTC Quyết định số 1574/QĐ-BTC Về công bố các thủ tục hành chính thuộc phạm vi chức năng quản lý Nhà nước của Bộ Tài chính 生效中

1904/QĐ-BTC

Decision No. 1904/QD-BTC On the publication of customs administrative procedures under the Customs domain

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Tiếng Việt Quyết định số 1904/QĐ-BTC Về việc công bố bộ thủ tục hành chính thuộc lĩnh vực Hải quan 한국어 결정 번호 1904/QĐ-BTC에 의한 관세 분야에 속하는 행정절차 공표에 관한 사항 中文决定第1904号-QĐ-BTC 关于公布海关领域行政手续目录

Decision No. 1904/QD-BTC On the publication of customs administrative procedures under the Customs domain

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