Decision No. 1952/QD-TCHQ promulgates the regulations on issuing preferential customs procedure cards for enterprises to facilitate the import and export of goods, while encouraging compliance with customs laws. This document shall take effect from January 1, 2006.
적용 범위
Enterprises that have been engaged in import and export activities for at least 365 days and meet the conditions stipulated in the Regulations.
핵심 사항
- enterprises → are entitled to receive preferential customs procedure cards free of charge if they comply with customs laws (Article 1, Article 2).
- Enterprises holding cards → enjoy benefits during the customs clearance process such as their documents being inspected under the regime applicable to enterprises complying well with the law and goods being exempted from physical inspection (Article 3).
- The Customs Department → must consider reissuing cards to enterprises when the card expires, is lost, or is damaged (Article 6).
- Enterprises using cards → use them to handle customs procedures for their own exported and imported goods at customs branches within the jurisdiction of the Customs Department issuing the card (Article 7).
- The Customs Department issuing the card → is responsible for inspecting, monitoring, and evaluating the compliance of enterprises with customs laws to revoke the card upon discovering violations of the conditions for issuance (Article 8).
🌐 이 문서의 사회적 영향
- Enterprises complying with customs laws → enjoy benefits during the customs clearance process, facilitating import and export activities.
- The Customs Department has additional responsibilities to inspect and revoke cards when enterprises violate the conditions for issuance, ensuring the strict enforcement of the law.
- Issuing preferential cards → encourages enterprises to comply with customs laws to benefit from expedited and convenient customs clearance processes.
❓ 자주 묻는 질문
Which enterprises can apply for preferential cards?
The subject is enterprises engaged in import and export activities for at least 365 days, complying with customs laws, and voluntarily applying for the card (Article 1).
How long is the preferential card valid for use?
The preferential card is valid for use for a period of six months from the date of issuance (Article 5).
Under which conditions will an enterprise's card be revoked?
If an enterprise no longer meets the conditions stipulated in Article 2, all cards previously issued to it will cease to be valid (Article 3).
What are the responsibilities of the Customs Department when reissuing cards?
When reissuing cards, the Customs Department must retrieve the old card and file it in the application dossier of the enterprise (Article 6).
How can enterprises use preferential cards?
Enterprises use the card to handle customs procedures for their exported and imported goods at customs branches within the jurisdiction of the Customs Department issuing the card (Article 7).
전문
Pursuant to …;
Regarding the issuance of preferential customs procedure cards for enterprises
DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs dated June 26, 2001 and the Law Amending and Supplementing Certain Provisions of the Law on Customs adopted at the seventh session of the Eleventh National Assembly on June 14, 2005;
Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government detailing the implementation of certain provisions of the Law on Customs regarding customs procedures, inspection, and supervision;
Pursuant to Circular No. 112/2005/TT-BTC of the Ministry of Finance guiding the implementation of Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government detailing the implementation of certain provisions of the Law on Customs regarding customs procedures, inspection, and supervision;
Pursuant to Decree No. 96/2002/ND-CP dated November 19, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of the General Department of Customs;
Considering the proposal of the Director of the Customs Management Supervision Department.
Pursuant to …;
Article 1. To promulgate temporarily the Regulations on the issuance of preferential customs procedure cards for enterprises attached hereto.
Article 2. This Decision takes effect from January 1, 2006.
Article 3. Heads of units under the General Department of Customs, provincial and municipal Customs Bureaus shall be responsible for implementing this Decision.
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DIRECTOR OF THE GENERAL DEPARTMENT (Signed) Le Manh Hung |
Temporary Regulations
on the issuance of preferential customs procedure cards for enterprises
(Issued pursuant to Decision No. 1952/QD-TCHQ/GSQL dated December 19, 2005)
PART I
General Provisions
Article 1. Objectives for Issuing Cards.
1. All enterprises established in accordance with the law that have been engaged in import and export activities for at least 365 days up to the date of application for a preferential customs procedure card (hereinafter referred to as "Card"), if they meet the conditions specified in Article 2, voluntarily apply for a Card, and comply with the provisions of these Regulations, may be considered for issuance of a Card by the Provincial or Municipal Customs Bureau (hereinafter referred to as "Customs Bureau").
2. For enterprises with multiple branches or affiliated units, Cards will be considered and issued separately to each branch or unit that operates independently and has its own code.
In cases where an enterprise operates across multiple areas under the jurisdiction of one Customs Bureau or different Customs Bureaus, the relevant Customs Bureau will consider issuing an appropriate number of Cards. A Card issued by a particular Customs Bureau is only valid within the jurisdiction of that Customs Bureau.
3. If an enterprise or its branch or affiliated unit does not meet the conditions stipulated in these Regulations, all Cards previously issued to that entity will become invalid.
4. Preferential Cards will be issued free of charge by customs authorities.
Article 2. Conditions for Issuing Cards:
The enterprise must comply well with customs laws. An enterprise that complies well with customs laws is one that has been engaged in import and export activities for 365 days up to the date of submitting an application for a preferential customs procedure Card, and is determined by the customs authority to:
1. Not be subject to legal penalties for smuggling or illegal transportation of goods across borders;
2. Not exceed two instances of administrative violations related to customs with fines exceeding the authority of the Head of the Customs Sub-department;
3. Not evade taxes: not be prosecuted or fined more than one time the amount of tax due;
4. Not owe taxes for more than 90 days;
5. Implement value-added tax deduction according to the tax credit method.
Article 3. Preferential Customs Procedures.
1. When processing customs procedures for exported or imported goods, enterprises holding Cards enjoy the following benefits:
a. Their customs declaration documents will be inspected according to the regime applicable to enterprises that comply well with customs laws.
b. Goods will be exempted from physical inspection.
2. Enterprises that are issued Cards and do not owe overdue taxes or late payment penalties will also be granted tax deferral.
3. At the time of processing customs procedures for a specific consignment, if there are indications of a violation based on information analysis, the Head of the Customs Sub-department will decide on an appropriate inspection method.
Chapter II
Procedure for Issuing, Using, and Revoking Cards
Article 4. Procedure for Issuing Cards
1. The General Department of Customs publicly announces the conditions stipulated in Article 2 so that enterprises can be aware, self-assess, and apply for Cards.
2. If an enterprise believes it meets the conditions stipulated in Article 2 and wishes to obtain a Card, it must submit a written request to the Customs Bureau where the enterprise's main office is located.
In the request, the enterprise must commit and take responsibility under the law for having met all the conditions listed in Article 2 and clearly state the number of Cards requested, which should be appropriate to the enterprise's operational needs.
Within five working days from the date of receipt of the request, the Customs Bureau will check whether the enterprise meets all the conditions stipulated in these Regulations. If the conditions are met, the Customs Bureau will issue the Card. If not, the Customs Bureau will notify the enterprise in writing of the reasons for rejecting the Card.
Article 5. Preferential Customs Procedure Card
1. The General Department of Customs will uniformly issue a model Card. The model Card is attached to this Decision.
2. The preferential Card is valid for six (06) months from the date of issuance.
Article 6. Reissuing Cards
1. The Customs Bureau responsible for issuing Cards will review applications for reissuance when the Card expires, is lost, or becomes unusable due to damage. Upon issuing a new Card, the customs authority will retrieve the old Card and retain it in the file of the Card application of the enterprise.
2. The procedure for reissuing Cards is the same as the initial issuance procedure.
Article 7. Using Cards
1. Enterprises may use Cards to process customs procedures for their own exported or imported goods at Customs Sub-departments within the jurisdiction of the issuing Customs Bureau.
2. If an enterprise does not directly handle customs procedures but instead entrusts a customs agent through a power of attorney, the agent may use the Card to process customs procedures for the goods of the enterprise holding the Card.
3. Cards may not be used to process customs procedures for entrusted exported or imported goods.
4. When processing customs procedures for exported or imported goods, enterprises must present the Card for customs officials to verify and apply the preferential customs procedures as stipulated in Article 3.
Article 8. Management and Revocation of Cards.
1. The Customs Department that issued the Card shall be responsible for regularly inspecting, monitoring, and evaluating the compliance with customs laws by enterprises, as well as the issuance, use, recovery, and management of the Card in accordance with the provisions of this Regulation.
2. In case of discovering that an enterprise violates the conditions for issuing the Card as stipulated in this Regulation, the Customs Department that issued the Card shall immediately recover the Card and notify its subordinate units and other provincial or municipal customs offices via email (with separate written guidance).
Chapter III
Implementation
Article 9. Implementation
1. The Director of the Supervision and Management Department shall be responsible for assisting the General Department Director in overseeing, guiding, and inspecting the implementation and issuance of priority Cards to enterprises.
2. The Director of the Planning and Finance Department shall be responsible for balancing the budget to ensure the printing and issuance of priority Cards to enterprises.
3. The Director of the Provincial or Municipal Customs Department shall be responsible for implementing this Regulation.
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