Circular No. 191/2015/TT-BTC stipulates customs procedures for goods exported, imported, and transited through international express delivery services.

CIRCULAR

Regulations on customs procedures for exported, imported goods, and transiting goods sent through international express delivery services
notice sent through international express delivery service

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to the Law on Posts No. 49/2010/QH12 dated June 17, 2010;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;

Pursuant to Decree No. 47/2011/NĐ-CP dated June 17, 2011 of the Government detailing the implementation of certain contents of the Law on Posts;

WHEREAS, Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the General Department of Customs,

The Minister of Finance issues this Circular prescribing customs procedures for exported, imported goods, and transiting goods sent through international express delivery services.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation.

This Circular prescribes customs procedures for exported, imported goods, and transiting goods sent through international express delivery services (hereinafter referred to as goods).

Article 2. Scope of Application.

1. International express delivery service enterprises (hereinafter referred to as express delivery enterprises).

3. Enterprises operating bonded warehouses, centralized customs inspection locations for express delivery goods.

4. Customs authorities; customs officers.

1. Customs Sub-department at border gates.

2. Customs Sub-department managing centralized customs inspection locations for express delivery goods that meet the conditions prescribed in this Circular.

3. Customs Sub-department managing goods under processing and export production forms of export processing enterprises sent through express delivery enterprises in accordance with Article 58 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs procedures; customs inspection, supervision; export duties, import duties, and tax administration for exported and imported goods (hereinafter referred to as Circular No. 38/2015/TT-BTC).

Article 4. Declaration of goods.

1. The declarant includes:

a) Express delivery enterprises;

b) Consignor;

c) Persons authorized by the consignor in cases where the goods are gifts from individuals; luggage sent before and after trips of persons exiting and entering the country;

d) Persons performing transit services;

d) Non-express delivery enterprise customs brokers.

a) Electronic method;

b) Paper declaration form in cases where the Electronic Data Processing System (hereinafter referred to as the System) cannot conduct electronic transactions or declarations;

c) Documentation and non-commercial certificates for cases of goods specified in point a Clause 1 and point a Clause 2 of Article 6 of this Circular.

3. Declarants specified in point b and point c Clause 1 of this Article may declare paper declarations in cases provided for in Clause 2 Article 25 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control (hereinafter referred to as Decree No. 08/2015/NĐ-CP).

Article 5. Responsibilities of Express Delivery Enterprises.

Express delivery enterprises shall perform the responsibilities of declarants under the Customs Law, Decree No. 08/2015/ND-CP, Circular No. 38/2015/TT-BTC, and Circular No. 120/2015/TT-BTC dated August 14, 2015 issued by the Minister of Finance regarding the format, printing, issuance, management, and use of customs declarations for persons entering and exiting the country (hereinafter referred to as Circular No. 120/2015/TT-BTC), and Circular No. 42/2015/TT-BTC dated March 27, 2015 issued by the Minister of Finance regarding customs procedures for vehicles entering, exiting, and transiting the country (hereinafter referred to as Circular No. 42/2015/TT-BTC). Additionally, express delivery enterprises shall carry out the following:

1. Update current legal regulations, inform and explain to consignors the regulations on policies governing exported, imported, and transited goods.

2. Require consignors to provide complete information about goods and not accept transportation of goods listed in the prohibited export, prohibited import, suspended export, suspended import, temporarily suspended export, or temporarily suspended import categories as stipulated.

4. Pay customs duties, fees, and other charges as prescribed in Chapter III of this Circular.

5. Proactively cooperate with customs authorities to handle undeliverable goods. In cases where goods have been cleared through customs and export duties or import duties (if applicable) have been paid but cannot be delivered to the recipient at the address stated on the waybill, the express delivery enterprise shall submit a tax refund application and process the refund according to Point 4, Chapter VII of Circular No. 38/2015/TT-BTC.

6. Ensure specialized vehicles and packaging meet the conditions for customs sealing.

9. Connect the barcode management system (if available) with the customs supervision department to manage and monitor goods being moved in and out of the customs surveillance area.

Express delivery enterprises shall classify goods based on commercial documents or transport documents (in cases where there are no commercial documents) as follows:

1. Imported goods shall be classified as follows:

a) Group 1: Imported goods that are documents or certificates without commercial value;

b) Group 2: Imported goods exempt from taxes within the quota as currently prescribed by the Prime Minister, except for goods requiring import permits or subject to specialized inspections;

c) Group 3: Imported goods not falling under Points a and b of this Clause.

2. Exported goods shall be classified as follows:

a) Group 1: Exported goods that are documents or certificates without commercial value;

b) Group 2: Exported goods valued at less than five million Vietnamese dong (5,000,000 VND) and not subject to export taxes, except for goods requiring export permits or subject to specialized inspections;

c) Group 3: Exported goods not falling under Points a and b of this Clause.

Article 7. Customs inspection and supervision for letters; diplomatic pouches, consular pouches.

Clause 1. Exported and imported letters sent through international express delivery services must comply with legal regulations, be subject to customs supervision, and be contained in specialized packaging and sealed with customs seals.

Clause 2. Diplomatic pouches and consular pouches exported and imported through international express delivery services:

Point a. Are exempt from customs procedures (including exemption from customs declaration and customs inspection);

Chapter II

CUSTOMS PROCEDURES FOR EXPRESS DELIVERED GOODS

Customs documents for goods shall be implemented in accordance with Article 24 of the Customs Law and Article 16 of Circular No. 38/2015/TT-BTC, specifically:

Point 1. Customs documents for goods specified in point a, Clause 1 and point a, Clause 2 of Article 6 of this Circular are the Summary Declaration of Goods and the Non-Commercial Document Declaration Form (hereinafter referred to as the Document Declaration Form) in Model No. HQ 01-TKTLCT Appendix I issued together with this Circular.

Point 2. Customs documents for goods specified in point b, Clause 1 and point b, Clause 2 of Article 6 of this Circular include:

Point b. Transport document (only required for imported goods except in cases where goods are transported by road).

Point c. Commercial invoice (if available).

Point 3. Customs documents for goods specified in point c, Clause 1 and point c, Clause 2 of Article 6 of this Circular are regulated in Article 16 of Circular No. 38/2015/TT-BTC.

Clause 1. Responsibilities of Express Delivery Enterprises:

Point a. Declare all information for each consignment of documents and certificates belonging to one consignor on one line of the Document Declaration Form.

Point b. Submit two (2) Document Declaration Forms stamped and signed by the representative of the express delivery enterprise.

In case the information of the Summary Declaration of Goods has been sent to the customs authority through the system in accordance with Article 6 of this Circular, the provisions of points a and b of this Clause shall not apply.

Point a. Receive and inspect documents; compare declared contents.

Point b. Do not conduct physical inspection of goods. In case there are signs of violation of customs laws, the Head of the Sub-Department shall decide to inspect goods using X-ray scanning at a ratio not exceeding 5% of the total number of goods under the Document Declaration Form.

Point b.1. In case the inspection result matches the declaration, confirmation of clearance and retention of documents shall be carried out in accordance with the regulations.

Point b.2. In case the inspection result through X-ray scanning does not provide sufficient basis to determine a violation of the law, physical inspection shall be conducted and violation handling shall be transferred (if any).

Clause 3. In case the declaration is made on a paper customs declaration form, the customs procedures shall be implemented in accordance with the regulations for paper customs declarations in Circular No. 38/2015/TT-BTC.

1. Responsibilities of the declarant:

a) Determine the value of goods based on commercial documents or transport documents (in case there are no commercial documents) of the consignment to declare on the low-value import declaration form or the low-value export declaration form;

b) Fully declare all information on the low-value import declaration form or the low-value export declaration form according to the guidance provided in Part A of Appendix II issued with this Circular;

c) Receive feedback information from the customs authority and implement:

c.1) The provisions set out in point d of this Clause for goods that have been cleared;

c.2) Present the dossier for the customs authority to inspect for goods classified in the yellow channel and red channel;

c.3) Present the goods for the customs authority to inspect for goods classified in the red channel;

c.4) Implement decisions made by the customs authority.

d) Move goods that have been cleared through the supervised area:

d.1) Express delivery enterprises shall perform:

d.1.1) Send the Declaration Form Summary for Low-Value Import/Export Declarations that have been cleared according to Model No. HQ 02-BKTKTGT of Appendix I issued with this Circular for each shipment moved through the customs supervised area via the System;

In case there is no software connected to the System, prepare the Declaration Form Summary for Low-Value Import/Export Declarations that have been cleared (two original copies) and present it to the customs surveillance officer when moving goods through the customs supervised area;

d.1.2) Bear legal responsibility for moving goods that have been cleared through the supervised area.

d.2) Declarants as stipulated in point b, c, and point d Clause 1 of Article 4 of this Circular shall present the Low-Value Import Declaration Form or the Low-Value Export Declaration Form or the Paper Customs Declaration Form when moving goods through the supervised area.

đ) Supplement the customs declaration dossier:

The declarant may supplement the information fields of the electronic customs declaration form, except for the information fields that cannot be supplemented as prescribed in Part B of Appendix II issued with this Circular.

đ.1) In case of supplementing the declaration information before the customs authority completes the customs inspection (before CEA/CEE), send the supplementary declaration information through the System using the MID/MIE or MED/MEE procedure;

đ.2) In case of supplementing the declaration information after the customs authority completes the customs inspection (after CEA/CEE) or in case of declaring on the paper customs declaration form: submit two original copies of the request for supplementary declaration according to Model No. 03/KBS/GSQL at Appendix V issued with Circular No. 38/2015/TT-BTC;

đ.3) Implement the provisions set out in points c and d of this Clause;

e) Implement other decisions of the customs authority as prescribed by law;

2. Responsibilities of the Customs Branch:

a) Accept the customs declaration dossier from the declarant and perform:

a.1) Inspect and process the customs declaration dossier according to the provisions of Articles 23, 24, 25, 26, and 27 of Circular No. 38/2015/TT-BTC;

a.2) In case of discovering doubts about the declared content not complying with the provisions of point b Clause 1 and point b Clause 2 of Article 6 of this Circular, check the declared value of the goods against the customs authority's price database:

a.2.1) If appropriate, implement the provisions set out in points b and c of this Clause;

a.2.2) If inappropriate, notify the declarant to comply with the provisions of Article 11 of this Circular and cancel the declaration on the System.

b) Clear goods according to regulations.

c) Confirm goods passing through the supervised area:

c.1) In case the express delivery enterprise sends the Declaration Form Summary for Low-Value Import/Export Declarations that have been cleared through the System, the customs officer confirms the goods passing through the supervised area on the System;

In case the express delivery enterprise submits two (two) Declaration Form Summaries for Low-Value Import/Export Declarations that have been cleared, the customs officer confirms the goods passing through the supervised area on the two Declaration Form Summaries for Low-Value Import/Export Declarations that have been cleared; return one (one) original copy to the express delivery enterprise, retain one (one) original copy;

c.2) In case not falling under the provisions of point c.1 of this Clause, confirm according to the provisions of Circular No. 38/2015/TT-BTC.

3. In case of declaring on the paper customs declaration form, customs procedures shall be implemented according to the regulations for the paper customs declaration form in Circular No. 38/2015/TT-BTC.

Implement according to the provisions of Circular No. 38/2015/TT-BTC.

a) Responsibilities of the express delivery enterprise:

a.1) Submit a document requesting to transfer out-of-route goods to the destination country as recorded on the transport document and list of out-of-route goods;

a.2) Register an independent declaration form for international out-of-route goods in accordance with Article 17 of this Circular.

b) Responsibilities of the Customs Sub-Department:

b.1) Accept and examine the application documents submitted by the express delivery enterprise;

b.2) Perform customs supervision procedures in accordance with Article 17 of this Circular.

a) Responsibilities of the express delivery enterprise:

a.1) Perform customs procedures as for imported goods in accordance with Articles 9, 10, and 11 of this Circular;

a.2) In addition to the customs declaration documents prescribed in Article 8 of this Circular, the express delivery enterprise must submit to the customs authority:

a.2.1) A copy of the notification document from the foreign express delivery enterprise regarding the returned goods due to lack of recipient: 01 copy;

a.2.2) The original export declaration form: 01 copy in case of declaration on paper customs declaration form.

a.3) Perform tax refund or non-payment procedures (if applicable) in accordance with Circular No. 38/2015/TT-BTC.

b) Responsibilities of the Customs Sub-Department:

b.1) Accept the documents submitted by the express delivery enterprise;

b.2) Perform customs procedures for imported goods as prescribed in Articles 9, 10, and 11 of this Circular (excluding import permits and notifications of specialized inspection results);

b.3) Perform tax refund or non-payment procedures (if applicable) in accordance with Circular No. 38/2015/TT-BTC.

a) Responsibilities of the express delivery enterprise:

a.1) Perform customs procedures as for exported goods in accordance with Articles 9, 10, and 11 of this Circular;

a.2) In addition to the customs declaration documents prescribed in Article 8 of this Circular, the express delivery enterprise must submit to the customs authority the original import declaration form: 01 copy in case of declaration on paper customs declaration form.

a.3) Perform tax refund or non-payment procedures (if applicable) in accordance with Circular No. 38/2015/TT-BTC.

b) Responsibilities of the Customs Sub-Department:

b.1) Accept the customs declaration documents submitted by the express delivery enterprise;

b.2) Perform customs procedures as for exported goods as prescribed in Articles 9, 10, and 11 of this Circular;

b.3) Perform tax refund or non-payment procedures (if applicable) in accordance with Circular No. 38/2015/TT-BTC.

1. Cases for cancellation of declaration forms:

a) Cancellation of declaration forms at the request of the declarant:

a.1) The customs declaration form has been registered but not cleared due to system failure;

a.2) Multiple declarations made for the same consignment of exported or imported goods (duplicate declaration information);

a.3) Export goods declared have been moved into the customs supervision area but were not actually exported;

a.4) Imported goods declared have been registered but were not actually imported;

a.5) Incorrectly declaring information that cannot be supplemented as stipulated in Part B of Appendix II of this Circular.

b) Exceeding the 15-day period from the date of registration of the declaration form, goods exempted from physical inspection but no imported goods have arrived at the port of entry or exported goods have not been moved into the customs supervision area at the port of exit;

c) Exceeding the 15-day period from the date of registration of the declaration form, the declarant does not present the customs declaration documents when required by the customs authority for inspection and the imported goods have already arrived at the port of entry;

d) In cases where the express delivery enterprise has registered the customs declaration form but the customs authority discovers that the goods have been incorrectly grouped as stipulated in Article 6 of this Circular.

2. Procedures for canceling declaration forms for goods specified in point b, point c Clause 1 and point b, point c Clause 2 Article 6 of this Circular:

a) Responsibilities of the declarant:

a.1) Submit a request for cancellation of the declaration form in Form No. 04/HTK/GSQL attached to Circular No. 38/2015/TT-BTC to the Customs Sub-Department where the declaration was registered: 01 original;

a.2) Provide explanations and comply with decisions of the customs authority.

b) Responsibilities of the customs authority:

b.1) Accept and approve the cancellation request document submitted by the declarant;

b.2) Cancel the declaration form on the system.

3. Procedures for canceling declaration forms for goods specified in point a Clause 1 and point a Clause 2 Article 6 of this Circular:

a) Responsibilities of the express delivery enterprise:

a.1) Submit a document requesting cancellation of the declaration form to the customs authority: 01 original;

a.2) Provide explanations and comply with decisions of the customs authority.

b) Responsibilities of the Customs Sub-Department:

b.1) Accept and approve the cancellation request document submitted by the enterprise;

b.2) Cancel the declaration form as for paper customs declaration forms as prescribed in Article 22 of Circular No. 38/2015/TT-BTC.

b.3) In case of rejection, notify the express delivery enterprise in writing stating the reasons.

4. Procedures for canceling declaration forms for paper customs declaration forms:

Implement in accordance with Article 22 of Circular No. 38/2015/TT-BTC.

Chapter III

PROCEDURES FOR TAX PAYMENT AND COLLECTION CUSTOMS FEES

Article 14. Customs procedures for tax collection and payment and customs fees:

1. The form of collecting and paying customs duties and fees shall be implemented in accordance with Circular No. 126/2014/TT-BTC dated August 28, 2014 issued by the Minister of Finance on certain procedures for declaration, collection and payment of taxes, late payment penalties, fines, and other revenues for exported and imported goods.

3. In cases where express delivery enterprises and customs agents use the general guarantee of the taxpayer: the general guarantee letter must be approved by a credit institution allowing the express delivery enterprise and customs agent to use it.

a. Express delivery enterprises:

a.1) Self-declare, self-calculate, self-pay customs duties and fees, and bear responsibility for customs declarations with taxes and fees that have completed customs procedures; self-determine the amount of customs duties and fees to be prepaid into the account of the customs authority at the State Treasury where the declaration form is registered;

a.2) Implement the collection and payment of customs fees according to Article 45 of Circular No. 38/2015/TT-BTC;

a.3) In cases where payments are made into the account of the customs authority as stipulated in Clause 2 of this Article: when declaring the customs declaration form, the declarant must declare the "taxpayer" indicator as code 2; declare the "determination code for tax payment deadline" as code D. The amount of customs duty payable for each customs declaration form generated on the same day will be deducted from the prepayment in the account of the customs authority where the declaration form is registered to clear the goods;

a.4) In cases where the general guarantee is used as stipulated in Clause 3 of this Article, the settlement of deferred payment deductions, updating balances, and management of guarantees shall be carried out according to Clauses 4 and 5 of Article 43 of Circular No. 38/2015/TT-BTC;

a.5) In cases where express delivery enterprises use special receipts:

a.5.1) Are allowed to issue Tax Receipts and Customs Fee Receipts to be given to the consignors;

a.5.2) The printing, issuance, management, and use of Tax Receipts and Customs Fee Receipts shall be carried out in accordance with the current regulations of the Ministry of Finance regarding the issuance of printing, issuance, management, and use of tax stamps;

a.5.3) Express delivery enterprises have the responsibility to cooperate with the Customs Sub-Department to ensure the accuracy and compliance with current regulations in verifying fiscal revenue collection documents to ensure the correct payment of customs duties and fees.

b. Responsibilities of other declarants (excluding express delivery enterprises): shall implement the payment of taxes and fees according to Section 5, Chapter II of Circular No. 38/2015/TT-BTC.

c. In cases where declarations are made on paper customs declaration forms, the declarant shall implement the payment of customs duties and fees according to Section 5, Chapter II of Circular No. 38/2015/TT-BTC.

a. For cases where customs duties and fees are paid in cash:

a.1) Issue Tax Receipts and Customs Fee Receipts for each customs declaration form with the amount of customs duties and fees already paid, and implement the provisions of Section 5, Chapter II of Circular No. 38/2015/TT-BTC.

a.2) For the total amount of taxes and fees collected on the working day, the Customs Sub-Department must prepare a payment receipt to the state budget and transfer it to the State Treasury according to the regulation: Payment Receipt to the State Budget (one original copy) and Summary of Declaration Forms - Taxes Generated Transferred to the State Budget of each actual exported and imported consignment on the working day according to Model HQ 03-BKTK-TT in Appendix I accompanying this Circular (one original copy).

b. For cases where express delivery enterprises deposit money in advance into the account of the customs authority at the State Treasury where the declaration form is registered:

b.1) Customs officers base on the tax calculation content on the customs declaration form to determine the amount of tax payable for each customs declaration form generated on the same day to be deducted from the prepayment;

b.2) Regularly daily or weekly/monthly, the Customs Sub-Department where the declaration form is registered prepares a payment receipt to the state budget according to the regulation, accompanied by a summary of taxes deducted from the deposit account transferred to the state budget (detailing the number of customs declaration forms, tax type, amount declared by the express delivery enterprise which has been deducted to be deducted from the deposit account transferred to the state budget) according to Model HQ 04-BTH-TT in Appendix I accompanying this Circular and sends one copy to the express delivery enterprise upon request for verification of the amount paid;

c. For cases where the general guarantee is used:

Implement according to Clause 1, Clause 2, Clause 4, and Clause 5 of Article 43 of Circular No. 38/2015/TT-BTC.

1. The tax and penalty on goods sent via express delivery services shall be considered as excess payments in the following cases:

a. As specified in Clause 1 of Article 49 of Circular No. 38/2015/TT-BTC;

b. In the case where the import declaration form has been cleared and confirmed by customs authorities in the supervised area but the goods cannot be delivered to the recipient at the address indicated on the waybill, and the express delivery company confirms that the goods are eligible for return to the country of origin;

c. Other cases as prescribed by law.

2. The procedures for handling excess tax and penalty payments shall be carried out in accordance with the provisions of Article 49 and Article 132 of Circular No. 38/2015/TT-BTC. Specifically, the excess tax and penalty payments shall be offset against the tax that the express delivery company has paid on behalf of the consignor for the next shipment or may request the customs authority to pre-pay the amount into the customs deposit account.

1. For consignments where the express delivery company acts on behalf of the consignor to handle customs formalities, the express delivery company shall pay the determined tax on the goods.

2. For consignments where the consignor declares themselves, the consignor shall pay the determined tax on the goods.

3. The cases of tax determination, procedures, and process of tax determination shall be implemented in accordance with the provisions of Article 48 of Circular No. 38/2015/TT-BTC.

Chapter IV

CUSTOMS PROCEDURES FOR EXPRESS DELIVERIES UNDER CUSTOMS SUPERVISION

1. Customs documents:

a. Independent transport declaration form according to the information criteria stipulated in Section 6 of Appendix II issued together with Circular No. 38/2015/TT-BTC.

In the case where the quantity of goods declared exceeds the design capacity of the independent transport declaration form (the quantity of imported goods or transit goods or exported goods declared on the independent transport declaration form exceeds five waybills or fifty export declaration forms), additional submission is required:

a.1) Two copies of the Waybill/Export Declaration Form List according to Model No. 01-BKVĐ/TKXK in Appendix III issued together with this Circular for cases where there are more than five waybills, or more than fifty export declaration forms but the number of packages or items is less than 100;

a.2) Three copies of the Goods List according to Model No. 02-BKHH in Appendix III issued together with this Circular for cases where there are more than 100 packages or items (without limitation on the number of waybills or export declaration forms); no additional Waybill/Export Declaration Form List needs to be submitted.

b. Transport document, except in cases where goods are transported across the border by road without a transport document: one copy.

In the case where all goods have been declared on the Electronic Cargo Declaration Summary (e-Manifest system), if the declarant enters the file code provided by the customs authority on the e-Manifest system under the "Number of Goods (B/L/AWB)" criterion and simultaneously records in the "Note 1" criterion as follows "Details of waybills, exporter, importer, and goods name based on the information declared on the e-Manifest system", then no copy of the waybill needs to be submitted in the customs file.

c. Transit permit for cases requiring a transit permit: one original copy. In cases where the National Single Window System is connected, no permit needs to be submitted.

a) Declare customs:

a.1) Declare the information on the independent transport declaration form according to the guidelines in Appendix III issued together with this Circular.

a.2) Export goods transported from the place of customs clearance to the export port; imported goods transported from the import port to the place of customs clearance; goods in transit with different transportation purposes shall be declared on separate independent transport declaration forms.

a.3) Goods transported from the import port of multiple waybills with the same destination listed on the waybill or goods from multiple export declaration forms with the same export location (port of export) can be declared on one independent transport declaration form, without limitation on the number of waybills and the number of items attached to the independent transport declaration form.

b) In case the declaration belongs to Lane 1 and is approved for transport by the System, the declarant prints three Notifications of Approved Declaration for Transport, two Manifests/Bills of Lading for Export (if applicable), three Goods Lists (if applicable) and presents the goods to the customs authority at the point of departure for sealing and confirming the transport of goods;

c) In case the declaration belongs to Lane 2, the declarant presents the customs documents according to Clause 1 of this Article to the customs authority at the point of departure for inspection, approval for transport, sealing, and confirming the transport of goods;

d) Present the goods to the customs authority at the point of departure for customs officers to inspect the actual goods upon request of the customs authority in case the consignment shows signs of violation of laws;

đ) Supplement the transport declaration according to the notification of the customs authority;

e) In case there is modification or supplementation of information in the Manifest/Bill of Lading for Export or Goods List, the declarant provides a written explanation for the modification within 24 hours from the time the customs supervisor confirms on the Manifest/Bill of Lading for Export or Goods List; and update the modification on the attached HYS file after the Customs Sub-Department has approved;

3. Responsibilities of the Customs Sub-Department where the goods are transported from:

a. Check the documents when the system requires document verification and guide the declarant to supplement other information on the declaration form (if necessary).

In cases where the goods show signs of violating the law, actual inspection of the goods shall be conducted in accordance with Article 29 of Circular No. 38/2015/TT-BTC. The results of the actual inspection shall be recorded on the Inspection Result Record Sheet according to Model No. 06/PGKQKT/GSQL in Appendix V issued together with Circular No. 38/2015/TT-BTC and sent to the Customs Sub-Department where the goods are transported to for monitoring and further processing in accordance with regulations.

b. Approve the independent transport declaration form on the system. Print three Notification Forms of Declaration Approval as requested by the declarant.

c. Seal the goods (if applicable) and record the customs seal number on the Notification Form of Declaration Approval or Goods List; sign, stamp, and date the first page of the Notification Form of Declaration Approval or Goods List (if applicable).

In cases where the goods cannot be sealed, the customs officer shall prepare a record noting the name of the goods, quantity, type, code, origin (if applicable), and take photos of the original condition of the goods (if necessary).

In cases where there are modifications to the Waybill/Export Declaration Form List or Goods List, based on the actual goods, the customs officer shall confirm the modifications or supplements on the Notification Form of Declaration Approval; or on the attached Waybill/Export Declaration Form List or Goods List (if applicable).

d) Update information on goods being transported into the System where the business organization providing warehousing and storage services is not connected for electronic customs data exchange with the customs authority;

đ) Hand over goods and documents to the declarant as follows:

đ.1) One Notification of Approved Declaration for Transport, one Manifest/Bill of Lading for Export (if applicable); one Goods List (if applicable) to be presented to the warehouse operator or customs officer supervising when removing goods from the supervised area;

đ.2) Seal the documents including one Notification of Approved Declaration for Transport, one Goods List (if applicable); one Record Sheet and photograph (if applicable) to be presented to the Customs Sub-Department at the destination of the goods;

e) Monitor information on consignments under customs supervision;

g) Organize the search for consignments in cases where the transport period has expired but no response has been received from the Customs Sub-Department at the destination of the goods;

h) Retain files including one Notification of Approved Declaration for Transport; one Goods List (if applicable); one Manifest/Bill of Lading for Export (if applicable); one Record Sheet and photograph (if applicable);

4. Responsibilities of the Customs Sub-Department at the Destination of the Goods:

a) The customs officer shall compare the sealing status and customs seal number on the Notification of Approved Declaration for Transport or on the Goods List (if applicable) with the actual goods to confirm on the System or Goods List;

b) Update information on goods transported to the destination into the system;

c) Retain files including one Notification of Approved Declaration for Transport, one Goods List (if applicable), one Record Sheet and photograph (if applicable);

1. Principles of Consolidation

Imported or exported goods consolidated with transit goods must satisfy the following conditions:

a) Must be separately packaged (cases, boxes, bags...) to distinguish transit goods consolidated with imported goods; and transit goods consolidated with exported goods in cases where the consolidated goods can be separated multiple times, ensuring the supervision and management work of the customs authority and related agencies;

b) Transit goods passing through the territory of Vietnam; except for transit goods that require a transit permit as stipulated in points a and b of Clause 1 of Article 242 of the Trade Law;

c) Must have the same point of origin and the same destination, specifically:

c.1) In case imported goods are consolidated with transit goods, the common point of origin must be the import gate and the common destination must be the place for customs procedures for imported goods and the location for storing, separating, and consolidating transit goods;

c.2) In case exported goods are consolidated with transit goods, the common point of origin must be the place for customs procedures and the common destination must be the export gate;

d) Can only be consolidated in one specialized vehicle (container) or one railway car;

2. Customs Procedures:

a) Responsibilities of the Business:

a.1) Submit to the Customs Authority a written request for consolidation of exported or imported goods with transit goods as stipulated in Clause 1 of this Article: Two original copies;

a.2) In case accepted by the Customs Authority, declare an independent transport declaration according to Article 17 of this Circular and implement:

a.2.1) In case transit goods are consolidated with exported goods and actually exported at the same gate, declare on one independent transport declaration;

a.2.2) In case transit goods are consolidated with imported goods, declare on two independent transport declarations. When the transit goods reach the destination, the declarant declares another independent transport declaration to transport the goods out of the export gate;

a.3) The criterion "Note 2" records the independent transport declaration number of the consolidated goods;

b) Responsibilities of the Customs Sub-Department at the Point of Departure:

b.1) Receive and check the consolidation conditions stipulated in Clause 1 of this Article:

b.1.1) In case it does not meet the requirements: reject the consolidation or provide guidance for supplementation;

b.1.2) In case it meets the requirements: approve the request for consolidation; supervise the separation, consolidation, and implement the provisions of Clause 3 of Article 17 of this Circular;

b.2) Record the same customs seal number on the Notification of Approved Declaration for Transport, or on the Goods List (if applicable) of the transit goods and the imported or exported goods consolidated;

c) Responsibilities of the Customs Sub-Department at the Destination of the Goods:

c.1) Implement the provisions of Clause 4 of Article 17 of this Circular;

c.2) Check the independent cargo declaration recorded under criterion "Note 2" on the consolidated independent cargo declaration to confirm that the two declarations are registered in the system according to regulations.

Article 19. Customs procedures for goods collected from customs clearance locations and transported through multiple customs clearance locations before being exported through a border gate.

1. Responsibilities of the declarant:

a) To handle customs procedures for export goods in accordance with Circular No. 38/2015/TT-BTC, declaring the collection location as the final destination for duty purposes.

2. Responsibilities of the express delivery enterprise

To comply with the provisions of Clause 2, Article 17 of this Circular.

To comply with the provisions of Clauses 3 and 4, Article 17 of this Circular.

Chapter V

PROCEDURES FOR ESTABLISHING, MOVING, EXPANDING, CONTRACTING, AND RELOCATING CUSTOMS CONTROL AND SUPERVISION CONCENTRATION LOCATIONS FOR EXPRESS DELIVERED GOODS

The customs control and supervision concentration location for express delivered goods (hereinafter referred to as the location) must meet the following conditions:

1. Located within the area planned for international airports approved by competent authorities.

2. Having a minimum area of 5000 square meters.².

3. Ensuring working conditions for customs authorities such as office space, inspection area, warehouse for seized items, installation area for cameras, electronic scales, X-ray machines.

4. Having a fence separating it from surrounding areas, equipped with a surveillance camera system connected to the customs authority's surveillance system.

5. Having a computer system, management software, and tracking system for goods entering and exiting, connected to the customs authority.

The establishment documents include one set:

1. A document proposing the establishment of the location by the enterprise, clearly stating the necessity and compliance with the conditions stipulated in Article 20 of this Circular: one original copy.

2. Floor plan, surveillance camera system layout, X-ray machine installation position, network system, customs office location, temporary storage warehouse: one copy.

3. Approved airport master plan document including the location, or a confirmation document from a competent authority under the Ministry of Transport regarding the location's inclusion in the airport master plan: one copy.

4. Legal land use rights certificate: one copy.

5. Fire safety certification issued by the competent state management agency: one copy.

1. The enterprise submits the application documents for establishing the location to the Provincial/City Customs Department where the location is situated.

2. Issuing the decision to establish the location:

a) The Provincial/City Customs Department where the location is established receives the enterprise's application documents.

b) Within ten working days from the date of receiving all the enterprise's documents, the Provincial/City Customs Department reviews the documents, conducts on-site inspections and evaluations to ensure compliance with the conditions for establishing the location and the customs control and supervision requirements stipulated in Article 20 of this Circular, and reports along with the documents to the General Department of Customs.

c) Within five working days from the date of receiving the report and documents from the Provincial/City Customs Department, the Director of the General Department of Customs issues the decision to establish the location or provides a response if the enterprise has not met all the required conditions.

1. Termination of Operations at Locations

a) Circumstances for Terminating Operations

a.1) The enterprise submits a document requesting termination of operations;

a.2) Exceeding the six-month period from the date of the establishment decision without commencing operations for reasons not deemed legitimate;

a.3) In cases where the location fails to meet the conditions for customs inspection and supervision as stipulated in Article 20 of this Circular;

a.4) Within one year, the enterprise commits three administrative violations related to customs, each penalized with a fine exceeding the authority of the Head of the Customs Sub-department;

a.5) When exceeding the suspension period specified in Point đ Clause 2 of this Article;

b) Authority to Issue the Decision to Terminate Operations: The Director General of the General Department of Customs issues the decision to terminate operations at the location;

c) Procedure for Terminating Operations at Locations and Time Limit for Resolution:

c.1) The Provincial or Municipal Customs Department conducts inspections to report and propose to the General Department of Customs to consider terminating operations at the location within the following timeframes:

c.1.1) Five working days from the receipt of the enterprise's request to terminate operations;

c.1.2) Within thirty days from the expiration of the period specified in Point a.2 of this Clause if the enterprise does not submit a document explaining legitimate reasons and the start-up date for the location. If the enterprise submits a document to the Provincial or Municipal Customs Department requesting an extension due to legitimate reasons, the Director of the Provincial or Municipal Customs Department may extend the deadline once, not exceeding the period requested by the enterprise and not more than six months from the date of extension;

c.1.3) After discovering circumstances as specified in Points a.3 and a.4 of this Clause;

c.1.4) Within thirty days from the expiration of the period specified in point c.1.2 of this Clause;

c.2) Within five working days from receiving the report from the Provincial or Municipal Customs Department, the Director General of the General Department of Customs considers issuing a decision to terminate operations at the location;

2. Suspension of Operations at Locations:

a) In cases where the location ceases operations due to lack of goods and the enterprise submits a document requesting suspension of operations at the location;

b) Authority to Issue the Notice of Suspension of Operations at Locations:

b.1) The Director of the Provincial or Municipal Customs Department issues a notice suspending operations at the location within six months;

b.2) For cases requiring suspension of operations at the location for more than six months, the Director General of the General Department of Customs issues a notice suspending operations at the location;

c) Procedure for Suspending Operations at Locations and Time Limit for Resolution:

c.1) Within four working days from receiving the enterprise's request to suspend operations, the Director of the Provincial or Municipal Customs Department issues a notice suspending operations at the location;

c.2) Within four working days from receiving the report and proposal from the Provincial or Municipal Customs Department and the enterprise's request as specified in Point b.2 of this Clause, the Director General of the General Department of Customs considers issuing a notice suspending operations at the location;

d) During the suspension period, the location is not subject to customs supervision;

đ) Within the above period, if the enterprise submits a document requesting permission to continue operations, the Director of the Provincial or Municipal Customs Department will inspect the establishment and operational conditions of the location. If these conditions are met, the Director will issue a document approving the operation of the location or report to the Director General of the General Department of Customs for approval in cases specified in Point b.2 of this Clause. If the conditions are not met, or if the enterprise does not submit a document within thirty days from the end of the period, the Director of the Provincial or Municipal Customs Department will report to the Director General of the General Department of Customs to consider terminating operations according to the provisions of Clause 1 of this Article.

1. Enterprises that need to reduce, expand the area or rearrange the location which has been decided by the General Department of Customs or have the need to relocate from the location decided by the General Department of Customs to a new location meeting the conditions stipulated in Article 20 of this Circular:

a) In cases of expansion, reduction, or rearrangement of the location, prepare one set of documents to be submitted to the Provincial Customs Office, including:

a.1) Application for expansion, reduction, or rearrangement of the location (one original copy);

a.2) Diagram of warehouse and yard areas for relocation, expansion, or reduction, or rearrangement of the location (one original copy);

a.3) Legal documents on the right to use warehouses and yards for relocation, expansion, or a written agreement on rearrangement of the location with the land owner (one copy).

b) Prepare one set of documents for cases of relocation to a new location, including:

b.1) Application for relocation to a new location (one original copy);

b.2) Documents specified in Clause 2, 3, 4, and 5 of Article 21 of this Circular for the new location.

2. Within fifteen working days from the date of receiving complete and valid documents, the Director of the Provincial Customs Office shall examine the documents, conduct a survey and evaluation of the actual warehouse and yard conditions, issue a decision to approve expansion, reduction, or rearrangement of the location; or issue a document responding to the enterprise if it does not meet the conditions. In cases of relocation, the Provincial Customs Office shall submit the documents and report to the General Department of Customs.

3. Within five working days from the date of receiving the report from the Provincial Customs Office, the Director of the General Department of Customs shall issue a decision to approve relocation of the location or issue a document refusing approval of relocation to respond to the enterprise.

1. The procedure for transferring rights is as follows:

a) An enterprise currently operating and exploiting the location according to the Decision of the General Department of Customs shall send a letter requesting the transfer of business operation and exploitation rights, complete all related customs procedures and tax obligations before requesting the transfer;

b) The new enterprise accepting the transfer of business operation and exploitation rights shall handle the transfer procedures;

c) The transfer documents include:

c.1) A document proposing the transfer of business operation and exploitation rights, clearly stating the agreed conditions between the transferring and receiving enterprises, signed by the representative and stamped (if applicable): one original copy;

c.2) Documents specified in Clause 4 of Article 21 of this Circular of the receiving enterprise;

c.3) Documents specified in Clause 2 of Article 21 of this Circular in case there are changes compared to the establishment dossier;

d) Within seven working days from the date of receiving complete and valid documents for the request to transfer business operation and exploitation rights, the Provincial Customs Office shall report and propose the General Department of Customs to issue a decision to approve, without conducting another survey of the actual location if there are no changes compared to the current approved status at the time of establishment.

2. Procedure for changing the name of the owner:

a) An enterprise currently operating and exploiting the location according to the Establishment Decision of the General Department of Customs shall send a letter requesting a name change to the General Department of Customs, attaching a certificate of the name change of the enterprise confirmed by the competent authority for enterprise registration in accordance with investment laws and enterprise laws (one copy);

b) Within five days from the date of receiving complete and valid documents, the Director of the General Department of Customs shall issue a document recognizing the name change in the Establishment Decision of the location.

Chapter VI

IMPLEMENTING PROVISIONS

Article 26. Effective date

1. This Circular takes effect on January 1, 2016. It abolishes Circular No. 100/2010/TT-BTC dated July 9, 2010, issued by the Minister of Finance, stipulating customs procedures for goods exported and imported through international air express services, and Circular No. 36/2011/TT-BTC dated March 16, 2011, issued by the Minister of Finance, stipulating customs procedures for goods exported, imported, and transited through road express services.

2. During implementation, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

Article 27. Implementation Organization

2. For customs declarations registered before the effective date of this Circular, they shall be implemented according to Circular No. 100/2010/TT-BTC dated July 9, 2010, issued by the Minister of Finance, stipulating customs procedures for goods exported and imported through international air express services, and Circular No. 36/2011/TT-BTC dated March 16, 2011, issued by the Minister of Finance, stipulating customs procedures for goods exported, imported, and transited through road express services.