Circular No. 22/2014/TT-BTC stipulates customs procedures for electronic trade in export and import goods

CIRCULAR

Regulations on electronic customs procedures for

goods exported and imported for commercial purposes

_________________

 

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001, and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Customs Law;

Pursuant to the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005 and guiding documents therefor;

Pursuant to the Law on Export and Import Tax No. 45/2005/QH11 dated June 14, 2005 and guiding documents therefor;

Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; and 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 Trade No. 36/2005/QH11 dated June 14, 2005 and guiding documents therefor;

Pursuant to the Law on Investment No. 59/2005/QH11 dated November 29, 2005 and guiding documents therefor;

Pursuant to Decree No. 87/2012/NĐ-CP dated October 23, 2012 of the Government detailing certain provisions of the Law on Customs regarding electronic customs procedures for goods exported and imported for commercial purposes;

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;

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

The Minister of Finance issues this Circular prescribing electronic customs procedures for goods exported and imported for commercial purposes.

PART I
GENERAL GUIDELINES

Article 1. Scope of Regulation

1. This Circular prescribes electronic customs procedures for:

a) Goods exported and imported under sales contracts;

b) Goods exported and imported to implement processing contracts with foreign traders;

c) Goods exported and imported under the form of importing raw materials for production of export goods;

d) Goods exported and imported by export processing enterprises;

đ) Goods exported and imported to implement investment projects;

e) Goods traded under temporary import for re-export;

f) Goods exported and imported in place;

g) Goods that have been exported but returned;

h) Goods that have been imported but must be re-exported;

i) Goods under customs supervision during transportation;

k) Goods exported and imported by enterprises benefiting from preferential regimes in customs administration;

l) Goods entering and exiting bonded warehouses.

2. Electronic customs procedures for goods exported and imported for commercial purposes shall be implemented in accordance with the provisions of this Circular and current regulations related to the export and import of commercial goods where this Circular does not provide specific provisions.

Article 2. Applicability

1. Organizations and individuals applying electronic customs procedures to carry out the export and import of commercial goods.

2. Customs authorities, customs officers.

3. Other state agencies in their coordination in managing customs affairs.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. "Cargo release" is a conditional clearance procedure whereby the customs authority allows goods undergoing customs formalities to be placed under the control of the declarant.

2. "Goods that have passed through customs supervised areas" are goods exported and imported that have been moved into or out of areas including: land border gates, international rail transit stations, international seaports, international river ports, international civil airports, inland clearance depots (ICD in English), bonded warehouses, tax-exempt warehouses, container freight stations (CFS in English), duty-free zones, export processing zones, export processing enterprises, international postal offices, and other customs operation areas as prescribed by law.

Article 4. Electronic customs declarant

1. The owner of goods exported and imported for commercial purposes, including foreign traders not present in Vietnam who have been granted certificates of registration for export and import rights in accordance with the law.

2. Organizations entrusted by the owner of goods exported and imported.

3. Customs agents.

Article 5. Use of digital signatures in implementing electronic customs procedures

1. Digital signatures used in electronic customs procedures by declarants must satisfy the following conditions:

a) It must be a digital signature corresponding to a digital certificate provided by a public key infrastructure service provider organization or a foreign digital certificate service provider organization recognized according to the provisions of Decree 170/2013/NĐ-CP.

b) The digital certificate service provider organization mentioned in point a Clause 1 of this Article must be included in the list of digital certificate service provider organizations that have been confirmed to be compatible with the Electronic Data Processing System of Customs and published on the Customs Electronic Portal (website: http://www.customs.gov.vn).

2. Before using a digital signature to implement electronic customs procedures, declarants must register their digital signatures with the Customs Authority.

In cases where declarants implement electronic customs procedures through a customs clearance agent or entrust export/import activities, the customs clearance agent or the entrusted party must use the login account and digital signature of the customs clearance agent or the entrusted party.

3. Declarants must register amendments, additions, or supplements to digital signature information with the Customs Authority in the following situations: changes in registered information, extension of digital certificates, change of key pairs, suspension of digital certificates.

4. Registration, amendment, addition, or cancellation of registered digital signature information with the Customs Authority shall be carried out in accordance with the guidelines set forth in Appendix I issued together with this Circular.

5. The registered digital signature of declarants can be used to implement electronic customs procedures nationwide.

Article 6. Electronic Data Processing System for Customs

1. The Customs Authority is responsible for organizing the construction, management, operation, and exploitation of the Electronic Data Processing System for Customs (the System).

2. Organizations, entities, and individuals within the scope of authority are responsible for providing and exchanging information related to export and import of goods with the Customs Authority through the System in accordance with current laws.

3. Subjects accessing and exchanging information with the System:

a) Customs officers;

b) Declarants;

c) Value-added service providers recognized by the Customs Authority;

d) State management agencies related to licensing and specialized management of export and import activities;

e) Credit institutions that have signed agreements with the General Department of Customs for tax and fee collection and other budget revenues related to export and import activities; credit institutions or other organizations operating under the Law on Credit Institutions that provide guarantees for the tax payable by declarants;

f) Business organizations providing warehousing services;

g) Other individuals and organizations as decided by the General Department of Customs.

4. Level of access to the System:

The subjects specified in Clause 3 of this Article shall access the System in accordance with the regulations of the Customs Authority.

Access to the System must ensure state secrets and confidentiality of information of the parties involved in customs procedures in accordance with the law.

5. When implementing electronic customs procedures, declarants must meet the following conditions:

a) Register to connect to the System to obtain an access account and connection information. When there are changes, additions, or cancellations of registration information, declarants must promptly notify the Customs Authority. Registration, amendment, addition, or cancellation of registration information shall be carried out in accordance with the guidelines set forth in Appendix I issued together with this Circular;

b) Equip sufficient technical infrastructure for electronic transactions to ensure declaration, transmission, receipt, and storage of information when accessing and exchanging information with the System; use electronic customs declaration software provided by the Customs Authority (if available) or electronic customs declaration software that has been confirmed to be compatible with the System and meets the requirements of the Customs Authority;

c) Declarants must be trained at training centers prescribed in Article 6 of Circular No. 80/2011/TT-BTC dated June 9, 2011, of the Ministry of Finance guiding Decree No. 14/2011/NĐ-CP dated February 16, 2011, of the Government on conditions for registration and operation of customs clearance agents and have the ability to skillfully use the electronic customs declaration system;

d) In cases where the conditions stipulated in points a, b, and c Clause 5 of this Article are not met, declarants must implement electronic customs procedures through a customs clearance agent.

Article 7. Time limit for electronic customs declaration

1. For exported goods, the customs declaration shall be made after the goods have been fully assembled at the location notified by the declarant and no later than eight hours before the means of transport departs.

2. For imported goods, the customs declaration shall be made prior to the arrival of the goods at the border gate or within thirty days from the date of arrival of the goods at the border gate.

The date of arrival of goods at the border gate for cases involving means of transport is the date recorded on the stamp affixed by the Customs authority on the import cargo declaration form (or the summary declaration form) at the unloading port in the means of transport entry file (sea, air, rail) or the date recorded on the means of transport declaration form at the border gate or the means of transport tracking book (river, road). In cases where the means of transport declares electronically upon entry, the date of arrival of goods at the border gate shall be implemented according to the regulations on electronic customs procedures for means of transport entering the country.

Chapter II
CUSTOMS PROCEDURES FOR EXPORTED AND IMPORTED GOODS UNDER PURCHASE AND SALE CONTRACTS

Article 8. Electronic customs dossier

1. The customs dossier includes:

a) The customs declaration form (in electronic format).

In cases where a paper copy must be presented or submitted upon request of authorized agencies, the electronic customs declaration form shall be printed on paper in accordance with the Export Goods Declaration Form or Import Goods Declaration Form model as stipulated in Appendix III issued together with this Circular.

b) Accompanying documents attached to the declaration form (in electronic format or paper form): as prescribed in Article 22 of the Customs Law.

2. The dossier must be submitted to the Customs authority in cases subject to document inspection or both document inspection and physical inspection of goods, in accordance with the guidance provided in Article 12 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance guiding customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods (Circular 128/2013/TT-BTC), except that the customs declaration form shall be used in electronic format.

Article 9. Pre-registration of information on exported and imported goods

1. Prior to making a customs declaration, the declarant must pre-register with the Customs authority the relevant information about exported and imported goods in accordance with the information criteria specified in Point 2 of Appendix II accompanying this Circular.

2. The pre-registered information has a maximum validity period of seven days from the date of pre-registration or the last date of modification.

3. The declarant may self-modify the pre-registered information on the system without limitation on the number of modifications.

Article 10. Customs Declaration

1. After pre-registering information on exported and imported goods, the declarant receives feedback from the system to make the customs declaration.

The declarant shall independently verify the content of the feedback received from the system and shall bear legal responsibility when using such feedback to make the customs declaration.

2. Export and import management policies and tax policies applicable to exported and imported goods shall be effective at the time the Customs authority accepts the declarant's pre-registration of customs declaration information, unless otherwise provided by law.

3. Principles of customs declaration:

a) One customs declaration form can declare up to fifty items. If a consignment contains more than fifty items, the declarant must declare on multiple forms;

b) Goods exported and imported under different types must be declared on separate customs declaration forms corresponding to each type;

c) One customs declaration form shall only declare one invoice;

d) Goods exported and imported which are exempted from taxation, granted tax exemptions, or reduced taxes shall declare the exemption list number; tax exemption, reduction, and non-taxation codes, and the amount of tax reduction when declaring;

đ) The declarant shall declare the value declaration form and submit it to the Customs authority in accordance with Decision No. 30/2008/QĐ-BTC dated May 21, 2008 and Circular No. 182/2012/TT-BTC dated October 25, 2012. However, in cases where the declarant determines that the goods meet the conditions for applying the transaction value method, and has already declared the value information on the Import Goods Declaration Form and the system automatically calculates the taxable value, the declarant does not need to declare and submit the value declaration form.

4. Responsibilities of the declarant upon receiving feedback from the Customs authority through the system:

a) In case of receiving notification of channel allocation result as Channel 1 (green), the declarant shall proceed with the formalities for clearance of goods in accordance with Article 17 of this Circular;

b) In case of receiving notification of channel allocation result as Channel 2 (yellow), the declarant shall present and submit all required documents in accordance with the customs dossier:

b1) In case the Customs authority accepts clearance after reviewing the dossier, the declarant shall proceed with the formalities for clearance of goods in accordance with Article 17 of this Circular;

b2) In case the review of the dossier does not match the declaration, the Customs authority will require the declarant to amend and supplement the customs dossier. The declarant shall follow the guidance of the Customs authority. If the declarant fails to amend and supplement the dossier within five (05) days from the date the Customs authority issues the requirement and within the validity period of the declaration, legal provisions shall apply;

b3) In case the Customs authority requests the presentation of goods for physical inspection, the declarant shall comply with the provisions set out in point c, Clause 4 of this Article.

c) In case of receiving notification of channel allocation result as Channel 3 (red), the declarant shall present and submit all documents in the customs dossier and present the goods for inspection by the Customs authority:

c1) In case the Customs authority accepts clearance after inspection, the declarant shall proceed with the formalities for clearance of goods in accordance with Article 17 of this Circular;

c2) In case the physical inspection of goods does not match the declaration, if the Customs authority requires the declarant to amend and supplement the customs dossier, the provisions set out in point b.2, Clause 4 of this Article shall apply.

5. In case a consignment must be declared on multiple declaration forms (except for cases where multiple declaration forms are submitted for a consignment with more than fifty lines of goods), the original supporting documents shall be kept with one customs declaration form, while for the remaining declaration forms of this consignment, copies of the supporting documents attached to the customs declaration forms shall be used and clearly marked with the statement "the original is kept with customs declaration form number..., date...".

Article 11. Amending declarations, supplementing customs documents

1. Except for the information items specified in Point 3 of Appendix II issued together with this Circular, the declarant may amend or supplement the information items of the electronic customs declaration in the following cases:

a) Amending the information or supplementing customs documents after the Declaration Channeling System has processed the declaration but before the goods have been cleared, penalties (if applicable) shall be carried out according to current regulations;

b) Amending the information or supplementing customs documents after the goods have been cleared and within sixty days from the date of declaration, but before the customs authority conducts tax inspection or tax audit at the taxpayer's premises, provided that the following conditions are met:

b1) Errors in the declaration due to self-discovery by the taxpayer or declarant, who then report to the customs authority;

b2) The declarant and taxpayer must have sufficient evidence, and the customs authority must have the necessary conditions to verify the truthfulness, accuracy, and reasonableness of the supplementary declaration;

b3) The supplementary declaration does not affect the application of management policies for exported or imported goods in the supplementary declaration consignment.

c) In cases where customs documents are supplemented after sixty days from the date of declaration but before the customs authority conducts tax inspection or tax audit at the taxpayer's premises, the Director of the Customs Branch shall consider allowing the supplementary declaration and impose penalties according to regulations.

2. Procedures for amending declarations, supplementing customs documents

a) Responsibilities of the declarant:

a1) In cases of amending declarations or supplementing customs documents as stipulated in Point a, Clause 1 of this Article, the declarant shall declare the amended or supplemented content through the System and present/submit the customs documents (if any);

a2) In cases of supplementing customs documents as stipulated in Points b and c, Clause 1 of this Article, the declarant shall create supplementary declaration information according to the criteria and standard format on the System, simultaneously submit the request for supplementary declaration document (Form No. 01/KBS/2014 in Appendix III issued with this Circular: one original copy) and related supporting documents, and follow the guidance of the customs authority.

b) Responsibilities of the customs authority:

b1) Accepting the supplementary declaration documents;

b2) Checking the completeness and accuracy of the supplementary declaration documents and notifying the results to the declarant through the System;

b3) Keeping the supporting documents submitted by the declarant;

b4) Notifying the results of the supplementary declaration document check within the following timeframes:

b4.1) Within eight (08) working hours from the time of receiving the information or documents (if any) for the case stipulated in Point a, Clause 1 of this Article;

b4.2) Within five (05) working days from the time of receiving the information or documents (if any) for the cases stipulated in Points b and c, Clause 1 of this Article.

3. Authority to amend declarations, supplement customs documents: The Director of the Customs Branch where the customs declaration is registered.

Article 12. Cancellation of Customs Declaration Forms

1. Cases for cancellation:

a) After fifteen days from the date of registering the declaration form, goods that are exempted from physical inspection but have not arrived at the import port or export goods have not been moved to the customs supervision area;

b) After fifteen days from the date of registering the declaration form, the declarant has not submitted the customs file when required to do so for direct inspection by the customs authority;

c) After fifteen days from the date of registering the declaration form, the declarant has not presented the goods subject to physical inspection for the customs authority to inspect;

d) Cases for cancellation at the request of the declarant:

d1) The electronic customs declaration form has been registered but not cleared due to system failure requiring manual customs procedures;

d2) Multiple declarations made for the same consignment of exported or imported goods (duplicate declaration information);

d3) Export goods have been moved to the customs supervision area but not exported;

d4) The customs declaration form registered with incorrect types of exported or imported goods is cancelled before the actual inspection or before the goods pass through the customs supervision area (except for on-site exported or imported goods exempted from physical inspection);

d5) Incorrectly declared the customs office registering the declaration form.

2. Procedures for cancelling the declaration form

a) Responsibilities of the declarant:

A written request for cancellation (in accordance with Form No. 02/HTK/2014 attached as Appendix III of this Circular) must be sent to the Customs Sub-Department where the declaration form was registered: one original copy.

b) Responsibilities of the customs authority:

b1) At the latest fifteen days from the expiration date of the declaration form for cases specified in points a, b, and c of Clause 1 of this Article, if the declarant does not submit a written request for cancellation, the customs authority will conduct an inspection, require the declarant to provide explanations (if necessary) in writing before proceeding with the cancellation of the declaration form and notify the declarant;

b2) Acceptance of the written request for cancellation;

b3) The customs officer assigned to check the reasons, conditions, and information on the declaration form to be cancelled on the System; propose to the Head of the Sub-Department for approval before implementing the cancellation of the declaration form on the System.

3. The Head of the Customs Sub-Department where the declaration form was registered shall examine and decide on the cancellation of the registered customs declaration form as stipulated in Clause 1 of this Article.

Article 13. Receiving, Inspecting, Registering, and Channeling Customs Declaration Forms

1. The receiving, inspecting, registering, and channeling of customs declaration forms are automatically carried out through the System.

2. The System automatically checks the conditions for registering the declaration form, including:

a) The enterprise is not in any of the following situations: measures to compel cessation of customs procedures have been applied, dissolution, bankruptcy, revocation of business registration certificate, cessation of operations, temporary cessation of operations, disappearance;

b) Checking the completeness of the information declared on the declaration form.

3. In case the customs declaration form is not accepted, the customs authority will notify the declarant of the incorrect declaration content through the System for the declarant to re-declare.

4. If the declared information is accepted, the System automatically assigns a number to the customs declaration form and channels it according to one of the following methods:

a) Acceptance of information declared on the electronic customs declaration form, exempting from document inspection and physical inspection of goods (Channel 1 - green);

b) Requesting submission of paper documents in the customs file for inspection (Channel 2 - yellow). Inspection of paper documents is carried out in accordance with Clause 1 and Clause 3 of Article 14 of this Circular;

c) Requesting submission of paper documents in the customs file and goods for inspection (Channel 3 - red). Inspection is carried out in accordance with Article 14 of this Circular.

Article 14. Inspection of customs documents and physical inspection of goods during customs procedures

1. Inspection of customs documents

a) Form of inspection: electronic customs declaration information verification on the System, paper document verification;

b) Responsibilities of customs officials:

b1) Accepting, verifying paper documents presented, submitted by the declarant, and updating the verification results into the System;

b2) Reversing registered categories (if applicable);

b3) Based on the verification results of paper documents within the electronic customs declaration file, perform one of the following tasks:

b3.1) For consignments that are cleared: implement according to point b, Clause 2, Article 17 of this Circular;

b3.2) For consignments subject to "Goods storage" or "Cargo release": implement according to Article 15 or Article 16 of this Circular;

b3.3) For consignments requiring physical inspection of goods: transfer the file to the physical inspection of goods department;

b3.4) For consignments requiring violation handling: transfer the file to the violation handling department for resolution according to regulations.

2. Physical inspection of goods

a) Form of inspection: carried out manually or with tools, machinery, technical equipment, or other professional methods by customs officials;

b) Level of inspection: exempt from inspection, partial inspection of the consignment, full inspection of the consignment;

c) Authority to decide on the form and level of inspection: The Director of the Customs Sub-department where the declaration is registered decides according to current risk management regulations. During the processing of export and import consignment customs procedures, based on the actual situation of the consignment and collected information, the Director of the Customs Sub-department where the declaration is registered may change the previously decided form and level of inspection, and is responsible for changing the decision on the form and level of inspection;

d) Responsibilities of customs officials conducting physical inspections of goods:

d1) Conduct physical inspection of goods, update the inspection results into the System;

d2) Based on the results of the physical inspection of goods, perform one of the following tasks:

d2.1) For consignments that can be cleared: implement according to point b, Clause 2, Article 17 of this Circular;

d2.2) For consignments subject to "Goods storage" or "Cargo release": implement according to Article 15 or Article 16 of this Circular;

d2.3) For consignments requiring further procedures: transfer the file to other relevant departments as prescribed.

3. Content of inspection of customs documents and physical inspection of goods during customs procedures: implemented according to Article 16 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance.

Article 15. Goods Storage

1. Cases, conditions, locations for goods storage, handling of inspection results by specialized agencies, responsibilities of the declarant, responsibilities of the Customs authority are implemented according to Article 27 of Circular No. 128/2013/TT-BTC.

2. Procedures for goods storage

a) The declarant submits a written request for goods storage to the Customs Sub-department where the declaration is registered;

b) The Director of the Customs Sub-department where the declaration is registered decides to allow goods storage. The decision to allow goods storage is reflected in the "Customs Directive" section of the Import Goods Declaration;

c) The customs official assigned the task at the Customs Sub-department where the declaration is registered prints, stamps, signs, and stamps the official seal in the top right corner of the first page of the approved Import Goods Declaration (excluding detailed line-by-line information) for goods storage, and hands it over to the declarant to proceed with further procedures (if any).

3. After receiving the inspection results from specialized management agencies, the clearance of goods is carried out according to Article 17 of this Circular.

Article 16. Release of Goods

1. The declarant may request the release of goods for exportable or importable goods that have not yet had sufficient basis to accurately determine the amount of tax payable in the following cases: goods awaiting appraisal results; analysis, classification; delayed determination of taxable value.

2. Procedures for releasing goods

a) Responsibilities of the declarant:

a1) Provide information requesting the release of goods on the Customs Declaration form sent to the Customs authority through the System.

a2) Ensure security for the self-declared tax amount and self-calculated tax.

a3) After receiving the notification from the Customs authority regarding the results of determining the value, appraisal, classification, and the amount of tax payable, the declarant shall supplement the information on the System, send it to the Customs authority, pay the tax and late payment fees according to current regulations.

b) Responsibilities of the Customs authority:

b1) The System automatically checks the conditions and decides on the release of goods, providing feedback to the declarant. The officer assigned the task at the Customs Sub-Department where the declaration is registered shall print, stamp, sign, and stamp the officer's seal in the top right corner of the first page of the Import Goods Declaration form (excluding detailed line-by-line information) that has been approved for release, and hand it over to the declarant to proceed with further procedures (if any).

b2) Based on the results of determining the value, appraisal, classification, the Customs Sub-Department where the declaration is registered shall accurately determine the amount of tax payable and notify the declarant in writing.

Article 17. Clearance of Goods

1. Cases for clearance of goods are implemented according to the provisions of Clause 1, Article 29 of Circular 128/2013/TT-BTC.

2. Decision on clearance of goods

a) In the case where the declaration is routed to Channel 1 (green), the System automatically checks the completion of tax obligations and makes the clearance decision. For imported goods, the supervisory officer at the Customs Sub-Department where the declaration is registered or the Customs Sub-Department where the goods are transported to (in the case of combined transport declarations) shall print, stamp, sign, and stamp the officer's seal in the top right corner of the first page of the Import Goods Declaration form (excluding detailed line-by-line information) that has been approved for clearance, and hand it over to the declarant to proceed with further procedures (if any).

b) In the case where the declaration is routed to Channel 2 (yellow) or Channel 3 (red), if the inspection results are satisfactory, the customs officer updates the inspection results into the System. The System automatically checks the completion of tax obligations and makes the clearance decision. The officer assigned the task at the Customs Sub-Department where the declaration is registered shall print, stamp, sign, and stamp the officer's seal in the top right corner of the first page of the Export Goods Declaration form or the Import Goods Declaration form (excluding detailed line-by-line information) that has been approved for clearance, and hand it over to the declarant to proceed with further procedures (if any).

In the cases mentioned in points a and b of this clause, if the System does not automatically check the completion of tax obligations, the enforcement officer shall be responsible for checking the information on tax and fee payments (if any) and determining the completion of tax obligations.

Article 18. Tax Conversion Rate

1. The tax conversion rate shall be implemented in accordance with the provisions of Clause 3, Article 7 of Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government.

2. The General Department of Customs shall update the tax conversion rate into the System.

Article 19. Guarantee for Amount of Tax Due

1. The form, content, conditions, monitoring, and handling of guarantees shall be carried out in accordance with the provisions of Clause 1 and Clause 2, Article 21 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance.

2. Guarantee procedures

a) For individual guarantee:

a1) Providing guarantee information:

a1.1) In cases where the organization issuing the Guarantee Letter has signed an agreement to cooperate in tax collection with the General Department of Customs, the guarantor organization shall send the Guarantee Letter to the customs authority through the Customs Electronic Portal;

a1.2) The declarant shall submit the original Guarantee Letter (in accordance with Form No. 19/TBLR/2013 Appendix III issued together with Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance) to the customs authority in cases where the organization issuing the Guarantee Letter has not signed an agreement to cooperate in tax collection with the General Department of Customs.

a2) Declaring individual guarantee information on the customs declaration: the declarant is responsible for declaring all relevant and accurate information on the customs declaration;

a3) Customs authority at the place of declaration registration:

a3.1) Checking the guarantee conditions in cases where the organization issuing the Guarantee Letter has not signed an agreement to cooperate in tax collection with the General Department of Customs; updating the guarantee information into the General Department of Customs' database in cases where the guarantee is accepted (accepted by the customs authority and the System); notifying the taxpayer in writing about the refusal to apply the guarantee in cases where the guarantee conditions are not met; exchanging written communications with the guarantor organization to verify in cases of suspicion regarding the authenticity of the Guarantee Letter;

a3.2) Monitoring and handling the guarantee in accordance with Point d, Clause 3, Article 21 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance.

a4) System:

a4.1) Automatically checking the guarantee conditions in cases where the organization issuing the Guarantee Letter has signed an agreement to cooperate in tax collection with the General Department of Customs. If the guarantee conditions are met, proceed to Point a4.2 of this Clause 2. If the guarantee conditions are not met, notify the declarant about the non-acceptance of the individual guarantee;

a4.2) Automatically checking and comparing the information on the Guarantee Letter updated into the System with the guarantee information on the customs declaration;

In cases where the information on the Guarantee Letter matches the guarantee information on the customs declaration and the guarantee amount is greater than or equal to the tax due: the System accepts the declaration registration and clearance or release of goods;

In cases where the information on the Guarantee Letter does not match the guarantee information on the customs declaration, or the guarantee amount is less than the tax due: the System rejects the declaration registration, notifies the declarant to re-declare the guarantee information or replace it with a suitable new guarantee, or change the tax payment method;

a4.3) Determining the tax payment deadline according to the guarantee period but not exceeding the deadline stipulated in Clause 3, Article 42 of the Law on Tax Administration amended and supplemented at Point 11, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH13;

b) For joint guarantee:

b1) Declarant:

b1.1) Submitting a written request to the customs office at the place of declaration registration for joint guarantee for imported goods before processing export and import procedures (in accordance with Form No. 20/ĐBLC/2013 Appendix III issued together with Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance);

b1.2) Submitting the original Joint Guarantee Letter to the customs authority (in accordance with Form No. 21/ĐBLC/2013 Appendix III issued together with Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance). In cases where the organization issuing the Guarantee Letter has signed an agreement to cooperate in tax collection with the General Department of Customs, the guarantor organization shall send the Guarantee Letter to the customs authority through the Customs Electronic Portal;

b1.3) Declaring all relevant joint guarantee information on the customs declaration in cases where the application of the guarantee is approved by the customs authority;

b2) Customs authority at the place of declaration registration checks the guarantee conditions:

b2.1) Updating the joint guarantee information into the General Department of Customs' database in cases where the Guarantee Letter is accepted;

b2.2) Notifying the taxpayer in writing about the refusal to apply the guarantee in cases where the guarantee conditions are not met;

b2.3) Exchanging written communications with the guarantor organization to verify in cases of suspicion regarding the authenticity of the Guarantee Letter;

b3) System:

b3.1) Automatically checking and comparing the information on the Joint Guarantee Letter updated into the System with the guarantee information on the customs declaration:

In cases where the information on the Joint Guarantee Letter matches the guarantee information on the customs declaration and the remaining balance of the joint guarantee is greater than or equal to the tax due: the System accepts the declaration registration and clearance or release of goods;

In cases where the information on the Joint Guarantee Letter does not match the joint guarantee information on the customs declaration, or the remaining balance of the joint guarantee is less than the tax due: the System rejects the declaration registration, notifies the declarant to re-declare the guarantee information, or pay the tax of the declaration that has used the joint guarantee to restore the remaining balance of the joint guarantee, or replace it with a suitable new joint guarantee, or change the tax payment method;

b3.2) Automatically deducting and restoring the remaining balance of the joint guarantee corresponding to the tax paid;

b4) In cases where the financial institution accepting the guarantee submits a written request to stop using the joint guarantee (cancel): When the customs authority receives the written request from the financial institution accepting the guarantee to stop using the joint guarantee, it immediately stops using that joint guarantee under the condition that the tax, late payment fees, and fines (if any) of the declarations that have used that joint guarantee have been fully paid into the State budget.

Article 20. Collection and Payment of Taxes for Export and Import Goods Clearance

1. For each customs declaration form, the taxpayer may use one of the following payment methods: cash, bank transfer.

2. Place of tax payment: Implemented according to the provisions of Article 22 of Circular No. 128/2013/TT-BTC dated September 10, 2013 issued by the Ministry of Finance.

3. Tax collection procedures:

a) The declarant pays taxes in accordance with current regulations;

b) The Customs Authority updates tax payment information into the System;

c) The System automatically checks and compares the tax payment information on the customs declaration with the tax payment information updated into the System:

c1) In case the amount of tax paid for each type of tax is equal to or greater than the amount of tax due: The System accepts clearance. Any excess amount paid will be refunded according to regulations;

c2) In case the amount of tax paid for each type of tax is less than the amount of tax due: The System does not accept clearance of the consignment when paying immediately.

4. In cases where enterprises are subject to compulsory measures to stop customs procedures but pay the full amount of tax and fines directly into the state budget, the date of lifting the compulsory measures will take effect the next day.

Article 21. Electronic Permit Verification

Article 1. Scope of Application:

Electronic permits issued by Ministries and Sectors that exchange electronic data with the General Department of Customs through the customs electronic data processing system and the National Single Window mechanism.

2. Procedures for verifying electronic permits:

The System automatically checks and compares permit information on the customs declaration with the electronic permit information issued by Ministries and Sectors on the System:

a) In case the declared information matches the permit information on the System: the System accepts the declared information;

b) In case the declared information does not match the permit information on the System: the System notifies the declarant to present the relevant documents for direct inspection by the Customs Authority.

Chapter III

CUSTOMS PROCEDURES FOR OTHER CASES

Article 22. Customs Procedures for Export and Import Goods for Processing Contracts with Foreign Merchants

1. General Provisions

a) Policies, management systems, sample electronic documents, paper documents that must be presented and submitted upon request of the Customs Authority for export and import goods for processing contracts with foreign merchants shall be uniformly implemented in accordance with Circular No. 13/2014/TT-BTC dated January 24, 2014 issued by the Ministry of Finance guiding customs procedures for goods processed with foreign merchants (hereinafter referred to as Circular No. 13/2014/TT-BTC) and the provisions of this Circular;

b) Electronic customs procedures for export and import goods for processing contracts with foreign merchants shall be carried out in accordance with this Circular.

2. Notification Procedures for Processing Contracts and Contract Supplements

a) Notification Procedures for Processing Contracts:

a1) Responsibilities of the declarant:

a1.1) Creating information about the processing contract and permit (if any) in accordance with the prescribed criteria and format standards and sending it to the Customs Authority via the System;

a1.2) Receiving feedback information and implementing the guidance of the Customs Authority as specified in the Processing Contract Notification Form:

In case the processing contract is rejected, the declarant must modify and supplement the contract information according to the requirements of the Customs Authority.

In case the processing contract is registered based on the electronic customs declaration information, the declarant shall base on the accepted registration contract to carry out import and export procedures.

In case the Customs Authority requests to inspect paper documents or inspect the production facility before registering the processing contract, the declarant shall submit the required documents.

a2) Responsibilities of the Customs Authority:

a2.1) Receiving, checking, registering the processing contract and providing feedback on the results of the check to the declarant through the System. The Head of the Customs Sub-Department decides on the inspection of documents and pre-registration inspection of production facilities;

a2.2) Time limit for receiving processing contracts: implemented according to Clause 2 of Article 7 of Circular No. 13/2014/TT-BTC.

b) Notification of Contract Supplements:

b1) Responsibilities of the declarant:

b1.1) After notifying the contract before the expiration date of the processing contract, the declarant must create information according to the prescribed criteria of the Supplement Contract Form and send it to the Customs Authority via the System;

b1.2) Receiving feedback information from the Customs Authority;

b1.3) Presenting and submitting related documents and materials for modifying and supplementing the processing contract when requested by the Customs Authority.

b2) Tasks of the Customs Authority: checking and comparing the contents of the contract supplement with the processing contract. If the terms of the supplement are consistent with the terms of the contract, the procedure will be carried out like the registration procedure for the processing contract.

c) Modification and Supplement of Processing Contracts/Contract Supplements

c1) Based on the agreement between the merchant and the contracting party:

c1.1) For common information of the processing contract/supplement contract: modification and supplementation can be made from the time of notification of the contract/supplement contract until before the expiration date of the contract/supplement contract;

c1.2) For other information besides the common information of the processing contract/supplement contract: modification and supplementation should be done through contract supplements before carrying out import or export procedures related to such modifications and supplements;

c1.3) In case errors are found in the declaration of the contract/supplement contract outside the specified period, the declarant is allowed to modify the declared content if there is a basis and it is accepted by the Head of the Customs Sub-Department managing the contract;

c1.4) The procedure for modifying and supplementing the contract/supplement contract is carried out like the notification procedure for the contract/supplement contract.

c2) Due to mistakes in declaration by the declarant or for the purpose of customs management:

c2.1) After notifying the contract before the expiration date of the processing contract, the declarant creates information and declares according to the prescribed criteria and standard formats in the processing contract supplement.

c2.2) The declarant must present relevant documents related to the content of the amendment when requested by the Customs authority;

c2.3) The procedure for amending and supplementing shall be carried out similarly to the procedure for notifying the supplementary contract processing agreement as stipulated in point b of this clause;

3. Customs procedures for raw materials and supplies for processing

a) Notification of raw material and supply codes:

a1) Responsibilities of the declarant:

a1.1) Before or at the same time as making import customs procedures for raw materials and supplies, the declarant creates the list of raw materials and supplies for processing according to the prescribed criteria and standard format and sends it to the Customs authority through the System;

a1.2) Receive feedback information and follow the guidance of the Customs authority;

a2) Responsibilities of the Customs authority: receive, check the list of raw materials and supplies, and provide feedback information to the declarant;

b) Import customs procedures for raw materials and supplies for processing:

b1) For raw materials and supplies for processing provided by the processing service user from abroad: Follow the guidelines on customs procedures for imported goods under purchase contracts as stipulated in Chapter II of this Circular, but do not declare and assess taxes. Additionally, the declarant must fully and accurately report the contract acceptance number, raw material and supply codes on the electronic customs declaration form;

b2) For raw materials and supplies for processing provided by the processing service user through export and re-import procedures: The customs procedures shall be carried out according to the regulations for export and re-import goods as stipulated in Article 27 of this Circular;

c) For raw materials and supplies supplied by the processing service provider:

c1) In cases where raw materials and supplies are self-produced or purchased domestically by the processing service provider: When introducing raw materials and supplies into the processing contract, the declarant does not need to make customs procedures but must agree with the other party on the name, specifications, and quantity in the processing contract/supplementary contract, and when making export customs procedures for processed products, the declarant must declare the self-supplied raw materials and supplies according to the information criteria specified in the Self-Supplied Raw Materials and Supplies Form;

For raw materials and supplies self-supplied from sources produced or purchased domestically that have export duties, when making export customs procedures for processed products, the declarant must declare and pay export duties (if applicable);

c2) For raw materials and supplies directly purchased from abroad by the processing service provider for supply to the processing contract: The import procedures shall be carried out according to the customs procedures for imported goods under purchase contracts as stipulated in Chapter II of this Circular, but do not declare and assess taxes;

Additionally, the trader must clearly report the contract acceptance number, raw material and supply codes on each line of the electronic customs declaration form;

4. Customs procedures for machinery and equipment imported for implementation of processing contracts

Machinery and equipment rented or borrowed for direct use in processing under the temporary import-re-export scheme shall handle customs procedures at the Customs authority managing the processing contract and implement them as exported and imported goods under purchase contracts as stipulated in Chapter II of this Circular;

5. Procedures for notification and adjustment of quotas

a) Procedures for notifying quotas:

a1) Responsibilities of the declarant:

a1.1) Establish actual usage quotas of raw materials and supplies for producing export products;

a1.2) Create quota information on raw materials according to the prescribed criteria and standard format in the Raw Material Quota Form for Producing Export Products and send it to the Customs authority through the System; Information on notified quotas must fully reflect technical parameters of the product related to quota determination;

a1.3) Receive feedback information from the System and revise the quota to re-declare in case the System rejects the registration;

For quotas automatically accepted by the System based on electronic customs declaration information, the declarant bases on the accepted quota registration to carry out export procedures, and the declarant only submits the printed Quota Table for confirmation by the customs officer if required;

If the Customs authority requests, the declarant must present and submit documents for inspection, including: two original copies of the Processing Quota Table printed according to the Quota Registration Form model; one copy of the detailed explanation about the basis and method of establishing the quota for the notified product code with the Customs authority, accompanied by a sample product (if available) and technical design documents of the product (such as cutting diagrams for garments);

If the Customs authority conducts on-site inspections of quotas, in addition to the documents to be presented and submitted as mentioned, the declarant must also present accounting books and vouchers when requested by the Customs authority, while facilitating the Customs authority's quick and accurate quota inspection and implementing decisions related to quota inspection;

a2) Responsibilities of the Customs Authority:

a2.1) The System automatically accepts quotas and provides feedback information to the declarant;

a2.2) Conduct file inspection and on-site quota inspection. Periodically or when there is suspicion that declared quotas do not match reality, the Customs authority will conduct on-site quota inspections;

a2.3) The Head of the Customs Sub-Department managing the processing contract decides on file inspection and on-site quota inspection. In cases of quota inspection (including file inspection and on-site quota inspection), the customs officer conducting the quota inspection updates the inspection results on the System and confirms on the printed Quota Table submitted by the declarant. The quota inspection period is implemented according to the provisions of point b of Clause 16 of Article 9 of Circular No. 13/2014/TT-BTC;

b) Procedures for adjusting quotas:

b1) Responsibilities of the declarant:

b1.1) Create quota adjustment information according to the prescribed criteria and standard format and send it to the Customs authority through the System;

b1.2) Receive feedback information and submit the dossier for inspection including: two original copies of the Adjustment Table of Processing Quotas according to the Registration Table model; one copy of the Proof Document (remaining waste, scrap or invoices, proof documents, technical documents).

b2) Responsibilities of the Customs Authority:

b2.1) The Customs Authority receives the adjusted quota and provides feedback information to the declarant through the System.

b2.2) Check the conditions for adjusting quotas, the adjusted quotas, update the inspection results on the System, and confirm on the Adjusted Quota Table submitted by the declarant.

6. Export procedures for processed products

a) Customs export procedures for processed products exported abroad: carried out according to the customs procedures for export goods under purchase contracts as stipulated in Chapter II of this Circular. In addition, the following must be implemented:

a1) For the declarant:

a1.1) Fully and accurately declare the information indicators about the acceptance number of processing contracts, product code on the electronic customs declaration form;

a1.2) Present the original quota when requested by the Customs Authority for export consignments subject to actual inspection.

a2) For the Customs Authority: Customs officers must compare the original quota with the actual exported products during the physical inspection.

b) Customs procedures for processed products that have been exported and returned for repair or recycling shall be carried out according to the guidelines set forth in Article 28 of this Circular;

c) For processed products exported under the export-import at place procedure, the customs procedures shall be carried out according to the regulations for export-import at place goods as stipulated in Article 27 of this Circular.

7. Procedures for receiving and delivering intermediate processed products, procedures for transferring raw materials, auxiliary materials; leased or borrowed machinery and equipment from the commissioning party to another processing contract during the implementation of the processing contract

a) Procedures for receiving and delivering intermediate processed products shall be carried out according to the regulations for export-import at place goods as stipulated in Article 27 of this Circular;

b) Procedures for receiving and delivering raw materials, auxiliary materials, leased or borrowed machinery and equipment during the implementation of the processing contract to another processing contract as designated by the commissioning party shall be similar to the procedures for receiving and delivering intermediate processed products as stipulated in point a of this clause, but do not require enterprises to present value-added tax invoices or export invoices.

8. Customs procedures for processed products used for payment of processing fees or domestic consumption

a) Customs procedures shall be carried out according to the export-import at place procedure as stipulated in Article 27 of this Circular;

b) In cases where a trader accepts processing for a foreign trader while also importing processed products at place, such enterprise must carry out both the export at place and import at place procedures for processed products.

9. Settlement procedures for processing contracts

a) Responsibilities of the declarant:

a1) Declare and send settlement requests according to the criteria and standard format specified in the Processing Settlement Request Form to the Customs Sub-Department managing the processing contract through the System within the prescribed time limit (specifically declaring the handling plan for excess raw materials, auxiliary materials; temporarily imported machinery and equipment; waste, scrap, waste products);

a2) After completing the handling of excess raw materials, auxiliary materials; temporarily imported machinery and equipment; waste, scrap, waste products, the declarant declares and sends a notification along with related documents to the Customs Authority within thirty days;

a3) Submit the paper settlement dossier for processing contracts if required by the Customs Authority.

b) Responsibilities of the customs authority:

b1) Receive, inspect, and cross-check information related to settlement requests on the System. Based on the declarant's compliance with customs laws, the Customs Authority decides on the level of inspection of the settlement dossier as follows:

b1.1) For declarants who comply with customs laws: if the inspection result is consistent, provide a notification accepting the settlement result according to the Processing Notification Form to the declarant. If the inspection result does not match or there are suspicious signs (regarding the import of raw materials, auxiliary materials, regarding quotas, regarding the export of products, suspicious points through cross-checking on the System), request the declarant to submit the paper settlement dossier for detailed inspection; provide information, clearly stating reasons to the declarant according to the Processing Notification Form;

b1.2) For declarants who do not comply with customs laws: request the declarant to submit the paper settlement dossier for detailed inspection, clearly stating reasons to the declarant according to the Processing Notification Form;

b1.3) Conduct a 5% random check of processing contracts of declarants who comply with customs laws to assess compliance with customs laws:

After inspecting and cross-checking settlement request information on the System, request the declarant to submit the settlement dossier for detailed inspection and provide information, clearly stating reasons to the declarant according to the Processing Notification Form.

The calculation of 5% is based on the total number of processing contracts settled by declarants who comply well with customs laws in the previous year, if the result is less than one contract, then take one contract.

b2) In cases where there are suspicious signs requiring inspection to detect violations, transfer the dossier to the Post-Clearance Inspection Sub-Department for post-clearance inspection according to the regulations.

c) Inventory inspection procedures shall be carried out according to the provisions of point d Clause 4 Article 21 of Circular No. 13/2014/TT-BTC.

Article 23. Customs procedures for exported and imported goods under the form of importing raw materials for producing export goods

1. General Provisions

a) Policies, management systems, electronic document templates to be printed, paper files to be presented and submitted upon request of the Customs authority regarding raw materials and supplies for producing export goods shall be uniformly implemented in accordance with Circular No. 128/2013/TT-BTC and this Circular;

b) Electronic customs procedures for raw materials and supplies for producing export goods shall be carried out in accordance with this Circular.

2. Customs procedures for importing raw materials and supplies:

a) Notification of the list of imported raw materials and supplies:

a1) Responsibilities of the declarant:

a1.1) Before or at the same time as making import customs procedures for raw materials and supplies, the declarant creates information on the Registration List of Imported Raw Materials and Supplies according to the prescribed criteria and format and sends it to the Customs authority through the System;

a1.2) Receive feedback information and follow the guidance of the Customs authority;

a2) Responsibilities of the Customs authority: receiving and checking the Registration List of Imported Raw Materials and Supplies and providing feedback to the declarant;

a3) The declaration of modified information on imported raw materials and supplies must be made before declaring the first import declaration for those raw materials and supplies. The modification declaration procedure shall be conducted like the registration procedure for imported raw materials and supplies.

b) Customs procedures for importing raw materials and supplies:

Customs procedures for importing raw materials and supplies according to the registered list of imported raw materials and supplies shall be carried out like customs procedures for importing goods under purchase contracts as stipulated in Chapter II of this Circular at the Customs office where the list of imported raw materials and supplies was registered.

Additionally, the declarant must fully and accurately declare the code of raw materials and supplies (as guided in the Appendix of this Circular regarding declarations and methods of declaration) on the electronic customs declaration form.

3. Procedures for notification, adjustment, inspection of raw material quotas, and registration of export products

a) Procedures for notification, adjustment, and inspection of raw material quotas shall be similar to the guidance provided for export processing goods as stipulated in this Circular;

b) Information about export products in the Quota Notification Table will be automatically updated in the System when the declarant notifies the quota, and the declarant does not need to register export products;

c) In cases where raw materials and supplies are imported for domestic consumption, then later found markets for export and included these raw materials and supplies in the production of export goods, before exporting the product, the declarant must register the list of raw materials and supplies and notify and adjust the quota as prescribed.

4. Customs procedures for exporting products

Customs procedures for exporting products shall be carried out like customs procedures for exporting goods under purchase contracts as stipulated in Chapter II of this Circular.

Additionally, when handling customs procedures, traders must fully and accurately declare the code of export products on the electronic customs declaration form.

5. Settlement of the situation of using imported raw materials and supplies

a) Electronic settlement dossier:

a1) General information of the settlement dossier;

a2) List of import declarations (including import declarations under purchase contracts related to goods);

a3) List of export declarations (including export declarations under processing trade, re-export declarations, and export declarations registered at different locations);

a4) Detailed explanations of the quantities of imported raw materials and supplies listed in the import declarations included in the settlement for the following purposes (if applicable):

a4.1) List of imported raw materials and supplies not included in the settlement (in cases where the enterprise only uses part of the raw materials and supplies from the declared imports);

a4.2) List of raw materials and supplies exported through products under processing contracts;

a4.3) List of raw materials and supplies re-exported;

a4.4) List of raw materials and supplies not exported requesting tax payment into the state budget (including raw materials and supplies proposed for domestic consumption, destruction, or gifts);

a5) Summary report on import-export-inventory of raw materials and supplies.

b) Acceptance and examination of electronic settlement dossiers

b1) Responsibilities of the declarant:

b1.1) Fully and accurately fill in all contents according to the prescribed criteria and formats in the electronic settlement dossier and send it to the Customs authority through the System and bear legal responsibility for the accuracy of the settlement data;

b1.2) Receive feedback on the acceptance of the settlement dossier or guidance from the Customs authority and make corrections and supplements to the information according to the guidance of the Customs authority.

b2) Responsibilities of the Customs authority:

b2.1) Accepting electronic settlement dossiers;

b2.2) Conducting verification and comparison of settlement data and providing feedback on the settlement results to the declarant.

If the settlement result is not accepted, the customs officer will provide feedback on the rejection, clearly stating the reasons or proposing post-clearance inspection if necessary.

If the settlement result is accepted, the declarant and the Customs Sub-department will proceed with the refund or non-payment of taxes according to the guidance at point c, Clause 5, Article 117 of this Circular.

c) Dossier and procedures for tax refunds or non-payment of taxes shall be carried out according to Article 117 and Article 127 of Circular No. 128/2013/TT-BTC.

For import declarations of raw materials and supplies and export declarations of products, the electronically cleared declaration forms on the System shall be used.

Specifically, the documents: List of export declarations of products included in the settlement, Summary report on import-export-inventory of raw materials and supplies, Summary report on tax calculation on imported raw materials and supplies, List of imported raw materials and supplies under purchase contracts shall be implemented according to Forms No. 03/BCQT-SXXK/2014, Form No. 04/BCQT-SXXK/2014, Form No. 05/BCQT-SXXK/2014, and Form No. 06/BCQT-SXXK/2014.

d) Raw materials and supplies imported for domestic consumption shall be implemented in accordance with the provisions of Clause 4, Article 39 of Circular 128/2013/TT-BTC. Specifically, the electronic customs declaration procedures for domestic consumption transfer declarations shall be carried out in accordance with the guidelines set forth in Chapter II of this Circular.

Article 24. Customs procedures for imported and exported goods of export processing enterprises

1. General principles

a) Customs procedures for exported and imported goods of export processing enterprises (EPEs) apply to EPEs within export processing zones and EPEs outside export processing zones;

b) Customs procedures for exported and imported goods of EPEs:

b1) For processed goods and products for export, customs procedures shall be conducted according to the production purposes specified in this Article and managed under the import-export-inventory method as follows:

b1.1) The EPE must notify the list of raw materials before importing raw materials and notify the list of export products before exporting finished products in accordance with Clause 3 of this Article on the System;

b1.2) The EPE must declare the code of raw materials and product code when declaring on the import declaration form for raw materials and the export declaration form for finished products. The raw material code and product code must be included in the registered list with the Customs authority and must correspond to the actual management at the EPE;

b1.3) Within a reporting period, the EPE must notify the quota of raw material and supply usage (including loss rate) to the Customs authority no later than the time of submitting the import-export-inventory report;

b1.4) Before implementing the import-export-inventory report as stipulated in Clause 6 of this Article, the EPE must self-declare the end-of-period raw material inventory of the processing and production export settlement file and submit the Summary Table of Production Import-Export-Inventory Goods, Form No. 07/HSBC-CX/2014, Appendix III issued together with this Circular to the Customs authority managing the EPE: submit two original copies. After stamping receipt, the Customs authority returns one copy to the enterprise and retains one copy;

b1.5) The EPE must declare the import-export-inventory report once per quarter and no later than the 15th day of the first month of each quarter at the Customs Sub-Department managing the EPE. For priority enterprises recognized by the General Department of Customs, they may choose to declare the import-export-inventory report annually, at the end of the first quarter of the following year or quarterly;

b2) For other goods, customs procedures shall be conducted according to the specific types of exports and imports as prescribed and managed as follows:

b2.1) For imported investment goods for construction, manufacturing, and installation of equipment to create fixed assets for the EPE's production plant: The EPE must register the list of imported goods as registering the list of duty-free imported goods as prescribed in point a, Clause 2, Article 25 of this Circular (excluding the presentation and submission of documents in the duty-free registration dossier); the EPE or the contractor (in cases where the contractor performs the import) must complete the final project report as prescribed in point a, Clause 5 and Clause 8 of this Article;

b2.2) For investment goods creating fixed assets and consumer goods: The EPE does not need to register the list, assign management codes, and does not need to implement periodic import-export-inventory reporting. The EPE declares and bears responsibility for declaring imports correctly according to the declared purpose and using them accordingly. For EPEs outside the export processing zone, every quarter, the EPE must report the total quantity of imported consumer goods and domestically purchased goods in the quarter as prescribed in point b, Clause 6 of this Article;

b2.3) For other goods: The EPE manages them according to the regulations corresponding to their respective purposes.

c) The EPE may choose whether or not to conduct customs procedures for building materials, office supplies, foodstuffs, consumables (including labor protection items such as clothing, hats, shoes, boots, gloves) purchased from domestic sources to serve the operation of the office and the living needs of employees working at the enterprise;

d) Goods circulating internally within an EPE do not require customs procedures;

đ) The Customs authority managing the EPE only monitors at the entrance and exit gates of the EPE when necessary, as decided by the Director of the Customs Department.

2. Place for customs procedures

a) For exported and imported goods: at the Customs Sub-Department managing the EPE;

b) For processed goods between the EPE and domestic enterprises: the domestic enterprise must notify the processing contract and conduct customs procedures at the Customs Sub-Department managing the EPE or the Customs Sub-Department where the domestic enterprise's production facility is located;

c) For processed goods between two EPEs: the receiving EPE must notify the processing contract and conduct customs procedures at the Customs Sub-Department managing the receiving EPE.

3. Notification, amendment, and supplementation of the List of Imported Goods into Export Processing Enterprises and the List of Exported Goods from Export Processing Enterprises for production purposes

a) Time of notification, amendment, and supplementation:

a1) For imported goods: The EPE must notify, amend, and supplement the List of Imported Goods into Export Processing Enterprises before conducting import procedures for raw materials listed in the list;

a2) For exported goods: The EPE must notify, amend, and supplement the List of Exported Goods from Export Processing Enterprises before conducting export procedures for products listed in the list.

b) Procedures for notification, amendment, and supplementation:

b1) The EPE creates information declarations about the List of Imported Goods into Export Processing Enterprises and the List of Exported Goods from Export Processing Enterprises;

b2) The Customs authority receives, registers, checks the list, and provides feedback on the EPE's implementation as prescribed in Clause 3, Article 23 of this Circular.

4. Notification, amendment, and supplementation of actual production quotas for exported products for production purposes

a) Time of notification, amendment, and supplementation of quotas: The EPE must notify, amend, and supplement the quotas to the Customs authority no later than the time of declaring the import-export-inventory report;

b) Procedures for notification, amendment, and supplementation of quotas

b1) The enterprise operating under the export processing zone (DNCX) shall create information declarations regarding actual standard rates for export products leaving the export processing zone enterprise, or information declarations regarding actual standard rates for direct raw materials participating in export products separated from original raw materials (component raw materials);

b2) The Customs authority shall receive, register, inspect the standard rates, and provide feedback on the information declared by the DNCX as prescribed in Clause 5, Article 22 of this Circular;

b3) A product export code registered with the Customs authority for standard rates may be used for multiple subsequent reporting periods.

5. Customs procedures for imported and exported goods of the DNCX

a) Imported goods from abroad:

a1) For goods imported for construction, manufacturing, and installation of equipment for the DNCX's production plant:

a1.1) Prior to importation, the DNCX must register the list of imported goods as registering the list of duty-free imported goods at the Customs Sub-Department managing the DNCX according to Point a, Clause 2, Article 25 of this Circular (except for presenting and submitting documents belonging to the duty-free goods registration dossier and complying with the provisions of Circular No. 128/2013/TT-BTC);

a1.2) Customs procedures:

In case of direct importation of goods: The DNCX shall handle customs procedures according to regulations for imported goods under purchase contracts, except for declaring tax calculation and related information of the duty-free goods list on the System.

In case the contractor directly imports goods for the DNCX: Based on the list of imported goods registered by the DNCX, the contractor shall handle customs procedures according to regulations for imported goods under purchase contracts, except for declaring tax calculation and related information of the duty-free goods list on the System.

a2) For other imported goods: The DNCX shall handle customs procedures according to regulations for imported goods under purchase contracts, except for declaring tax calculation.

b) For goods of the DNCX exported to foreign countries: The DNCX shall handle customs procedures according to regulations for exported goods under purchase contracts, except for declaring tax calculation;

c) Goods of the DNCX sold domestically:

c1) For products produced by the DNCX and sold to the domestic market: The DNCX and domestic enterprises shall handle customs procedures as for goods exported and imported for consumption on-site according to Article 27 of this Circular (excluding provisions on conditions for goods exported and imported for consumption on-site);

c2) For scrap and waste products (including scrap with residual value recovered after destroying machinery and equipment or scrap with residual value recovered after treating waste within the DNCX), which are permitted to be sold to the domestic market, domestic enterprises shall handle customs procedures according to regulations for imported commercial goods.

d) For goods sold by domestic enterprises to the DNCX: The DNCX and domestic enterprises shall handle customs procedures as for goods exported and imported for consumption on-site according to Article 27 of this Circular (excluding provisions on conditions for goods exported and imported for consumption on-site);

đ) Processed goods:

đ1) For goods processed by domestic enterprises hired by the DNCX, domestic enterprises shall handle customs procedures according to regulations for processing goods for foreign traders;

đ2) For goods processed by the DNCX for domestic enterprises, domestic enterprises shall handle customs procedures according to regulations for outsourcing goods processing overseas.

e) For goods bought and sold between DNCXs:

e1) Goods bought and sold between DNCXs not located in the same export processing zone shall be handled according to guidelines for customs procedures for goods exported and imported for consumption on-site as stipulated in Article 27 of this Circular (excluding provisions on conditions for goods exported and imported for consumption on-site);

e2) Goods bought and sold between DNCXs located in the same export processing zone shall not require customs procedures;

e3) For goods circulated between DNCXs not located in the same export processing zone but belong to the same group or system of companies, they may choose not to handle customs procedures or handle customs procedures according to the type of goods exported and imported for consumption on-site as stipulated in Article 27 of this Circular (excluding provisions on conditions for goods exported and imported for consumption on-site).

g) For goods brought into the domestic market for repair by the DNCX, the DNCX shall issue a notification letter containing the name of the goods, quantity, reason, repair time, without having to declare a customs declaration form. The Customs authority shall monitor and confirm when the goods are returned to the DNCX. If the goods are not returned within the registered repair period, they shall be handled according to guidelines for goods changing their intended use;

h) The destruction of scrap and waste products shall be carried out in accordance with the law and under the supervision of the Customs authority, except in cases where scrap and waste products are destroyed at the DNCX before formal destruction.

6. Reports on the import, export, and inventory of raw materials and supplies of the DNCX

a) The DNCX shall declare import, export, and inventory information at the Customs Sub-Department managing the DNCX through the System. The content of the declaration includes:

a1) Information on the DNCX's request for clearance;

a2) Information on the List of goods exported from the DNCX without opening an export declaration form, including: Goods traded between DNCXs in the same export processing zone; destroyed goods; donated goods; goods under domestic processing contracts; goods brought into the domestic market for repair but not yet returned to the DNCX (according to Form No. 24, Appendix II issued together with this Circular);

a3) Information on the DNCX's report on the import, export, and inventory of raw materials and supplies.

b) For goods imported for consumption purposes or purchased from the domestic market to serve the operation of the factory and production but unable to establish usage standards per unit of product (for example: cloth, paper for cleaning machines and equipment; fuel oil for running generators; mold cleaning oil; marking pens for defective products...) or to serve office management and the daily life of DNCX staff outside the export processing zone, the DNCX shall proceed as follows:

b1) Declare the consolidated report on the quantity of imported and domestically purchased goods for consumption by the DNCX according to Form No. 08/HSBC-CX/2014 in Appendix III issued together with this Circular;

b2) Bear full responsibility for the declaration and use of goods for their intended purpose.

c) Inspection of import, export, and inventory reports:

c1) The Customs Authority receives the declaration information of the Processing Enterprise on the System, compares it with the information shown in the Raw Material and Consumable Goods Import-Export-Stock Report of the Processing Enterprise according to Form No. 07/HSBC-CX/2014 in Appendix III of this Circular and the Consolidated Quantity Report of Imported and Domestic Purchased Consumable Goods of the Processing Enterprise according to Form No. 08/HSBC-CX/2014 in Appendix III of this Circular on the System for inspection in accordance with regulations. Based on the assessment of the enterprise's compliance with the law, the Customs Sub-Department managing the Processing Enterprise conducts random inspections to assess the enterprise's compliance with the law.

c2) Within thirty days from the date the Processing Enterprise declares liquidity information quarterly or within sixty days from the date the Processing Enterprise declares liquidity information annually, if the Customs Sub-Department managing the Processing Enterprise discovers suspicious signs of commercial fraud, it transfers the information to the Post-Customs Inspection Customs Sub-Department to conduct inspections in accordance with regulations.

d) The handling of assets and goods of imported origin when the enterprise changes its status from a Processing Enterprise to a regular enterprise and vice versa shall be carried out as follows:

d1) In the case of changing the status from a Processing Enterprise to a non-beneficiary enterprise:

d1.1) Liquidate imported assets and goods;

d1.2) Determine the remaining inventory of imported assets and goods;

d1.3) Implement tax collection in accordance with regulations;

d1.4) The liquidation and determination of imported assets and goods must be completed before the enterprise changes its status.

d2) In the case of changing the status from a non-beneficiary enterprise to a Processing Enterprise:

d2.1) The enterprise reports the quantity of raw materials and consumables still in stock; the Customs Authority inspects the remaining raw materials and consumables and processes taxes in accordance with regulations;

d2.2) Before changing, the enterprise is responsible for paying all outstanding tax debts and penalties to the Customs Authority. The Customs Authority only applies customs policies for Processing Enterprises after the enterprise has fulfilled all tax and customs obligations to the Customs Authority.

7. Liquidation of machinery, equipment, transportation means forming fixed assets

a) The forms of liquidation, goods subject to liquidation, conditions for liquidation, and procedures for liquidating imported duty-free goods are implemented in accordance with the guidance provided in Circular No. 04/2007/TT-BTM;

b) The place for liquidation procedures is the Customs Sub-Department managing the Processing Enterprise;

c) Liquidation procedures:

c1) The enterprise or the liquidation committee issues a document clearly stating the reasons for liquidation, the name, code, quantity of goods to be liquidated, belonging to the import declaration number, date and year, and sends it to the Customs Sub-Department managing the Processing Enterprise;

c2) In the case of liquidation through export, the Processing Enterprise opens an export declaration; in the case of liquidation through sale, donation, or gift in the domestic market, the domestic enterprise purchasing the goods opens a declaration corresponding to the type of transaction and pays taxes in accordance with regulations;

c3) In the case of destruction, the enterprise is responsible for implementing in accordance with the environmental management agency's regulations, under the supervision of the Customs Authority. If there is residual commercial value after destruction and sold into the domestic market, the domestic enterprise opens an import declaration according to the purchase-sale contract, declares and pays taxes in accordance with regulations.

8. Upon completion of construction projects, the Processing Enterprise or the contractor (if the contractor declared import) must report the final settlement for imported goods used for construction projects to the Customs Authority. The Customs Authority is responsible for inspecting and processing in accordance with regulations for surplus imported goods or goods used for purposes other than intended.

9. Customs supervision over waste of Processing Enterprises transported to another location for disposal

a) Responsibilities of the Processing Enterprise:

a1) Notify the Customs Sub-Department managing the Processing Enterprise of the time to hand over waste to the transporter;

a2) Transport and dispose of waste in accordance with the provisions of the Environmental Protection Law and related guiding documents.

b) Responsibilities of the Customs Sub-Department managing the Processing Enterprise:

After receiving the notification from the Processing Enterprise, the Customs Sub-Department managing the Processing Enterprise is responsible for:

b1) Inspecting the Hazardous Waste Management Permit (the permit must still be valid, the waste of the Processing Enterprise being transported for treatment must match the waste permitted for transport and treatment listed in the Permit), the transportation and treatment contract for waste;

b2) Inspecting the waste of the Processing Enterprise before handing it over to the transporter (waste to be handed over must not contain reusable scrap and other goods);

b3) Supervising the loading of waste into the waste transportation vehicle; supervising the transportation of waste out of the Export Processing Zone, Processing Enterprise;

ầub4) Preparing an inspection and supervision record with confirmation from the Processing Enterprise and the waste transporter (the record must clearly state the inspection and supervision time, the customs officer conducting the inspection and supervision, the name of the Processing Enterprise with waste, the representative of the Processing Enterprise handing over the waste, the enterprise contracting the transportation and treatment of waste, the waste transporter, the identification number of the waste transportation vehicle, the name of the waste, the contents inspected and supervised...); the record is made in three copies, each party retains one copy;

b5) The Customs Authority does not apply customs seals to the vehicles containing waste when transporting waste to another location outside the Export Processing Zone, Processing Enterprise for treatment.

c) When receiving hazardous waste certificates from the hazardous waste management operator, the Processing Enterprise (waste source owner) sends a copy number 4 to the Customs Sub-Department managing the Processing Enterprise. During detailed import-export-stock inspection or spot checks, the Customs Sub-Department managing the Processing Enterprise inspects the hazardous waste source registration book and the hazardous waste certificates retained at the Processing Enterprise.

10. Goods of foreign-invested Processing Enterprises exercising the right to export and import rights are implemented in accordance with the provisions of Government Decree No. 23/2007/NĐ-CP dated February 12, 2007, Government Decree No. 164/2013/NĐ-CP dated November 12, 2013, and the regulations of the Ministry of Industry and Trade.

Customs procedures, tax policies, and management policies for exported and imported goods are implemented like those for goods exported and imported under purchase-sale contracts. Additionally, the Ministry of Finance provides further guidance on the exercise of export and import rights by Processing Enterprises as follows:

a) For enterprises with export rights, import rights, and distribution rights, they must conduct separate accounting for these activities, not combining them with production activities; domestic tax declaration shall be carried out in accordance with the guidance of the Ministry of Finance;

b) Customs procedures for goods imported by enterprises with import rights:

b1) When selling to domestic enterprises: Enterprises with import rights and domestic enterprises do not need to handle customs procedures;

b2) When selling to other enterprises with import rights, customs procedures shall be carried out in accordance with the guidance provided in point e, Clause 5, Article of this Law;

c) Customs procedures for goods of enterprises with export rights:

c1) Goods purchased from the domestic market for export: Shall be carried out in accordance with the guidance provided in point d, Clause 5, Article of this Law;

c2) Goods purchased from other enterprises with export rights for export: Shall be carried out in accordance with the guidance provided in point e, Clause 5, Article of this Law;

c3) Goods exported abroad: Shall be carried out in accordance with the guidance provided in point b, Clause 5, Article of this Law, and enterprises with export rights shall declare and pay export tax (if applicable);

11. Customs inspection and supervision for enterprises leasing warehouses to store goods of other enterprises in accordance with Clause 1, Article 19 of Decree No. 108/2006/NĐ-CP:

a) Enterprises may lease warehouses in industrial zones, export processing zones, high-tech parks, economic zones, and within the jurisdiction of the Customs Sub-Department managing enterprises with import and export rights to store raw materials, components, and finished products for their own production activities. The Director General of the General Department of Customs shall examine and decide on cases where enterprises lease warehouses in industrial zones, export processing zones, high-tech parks, and economic zones but outside the jurisdiction of the Customs Sub-Department managing enterprises with import and export rights;

b) Before placing goods in the warehouse, enterprises must notify the Customs Sub-Department managing enterprises with import and export rights about the location, position, area, infrastructure conditions, management and supervision mechanisms for goods entering and leaving the warehouse, and the lease period. Goods can only be placed in the warehouse after receiving written approval from the Customs Sub-Department managing enterprises with import and export rights;

c) Enterprises are responsible for managing and monitoring goods entering and leaving the warehouse and must report the status of imported, exported, and stored goods to the Customs Sub-Department managing enterprises with import and export rights on the 15th day of the first month of each quarter;

d) Quarterly, the Customs Sub-Department managing enterprises with import and export rights shall inspect the condition of goods stored in the warehouse or conduct spot checks when there are signs that goods stored in the warehouse are not properly managed or consumed domestically;

Article 25. Customs procedures for goods exported and imported under investment projects

1. Customs procedures for goods exported and imported serving the operations of enterprises shall be implemented according to the regulations for each type of export and import activity as specified in this Circular.

2. Customs procedures for goods exported and imported under investment projects:

a) For investment projects exempted from taxes:

a1) Registration of the List of goods exported and imported exempted from taxes:

Cases, subjects, locations, documents, time points, and other provisions not specified in point a of this clause shall be implemented in accordance with Article 101 of Circular No. 128/2013/TT-BTC.

a2) Responsibilities of the declarant:

a2.1) Fully declare information on the List of goods exempted from taxes according to standard criteria and formats to the System;

a2.2) Present and submit documents included in the registration dossier for the List of exempted goods as prescribed;

a2.3) Receive feedback information from the customs authority through the System.

a3) Responsibilities of the customs authority:

a3.1) Receive, review, and process the dossier in accordance with Article 101 of Circular No. 128/2013/TT-BTC;

a3.2) Issue a common management code and enter complete information on the processing results into the System;

a3.3) Provide feedback on the processing results to the declarant through the System.

a4) Import procedures:

a4.1) Customs procedures for goods exported and imported under investment projects exempted from taxes shall be carried out in accordance with the guidance for imported commercial goods in Chapter II of this Circular, in addition to performing certain tasks as specified in Articles 101 and 102 of Circular No. 128/2013/TT-BTC and declaring relevant information on the List of goods exempted from taxes in the System.

The System automatically deducts the quantity of exported and imported goods corresponding to the quantity of goods listed in the List of exempted goods.

a4.2) The location for handling customs procedures for goods exported and imported under investment projects exempted from taxes shall be carried out in accordance with Article 46 of Circular No. 128/2013/TT-BTC.

a5) Liquidation and change of purpose for goods exported and imported exempted from taxes:

a5.1) The liquidation of the List of goods exported and imported exempted from taxes shall be carried out in accordance with Article 103 of Circular No. 128/2013/TT-BTC;

a5.2) Within thirty days from the date the System automatically deducts the quantity of exported and imported goods, the customs authority responsible for registering the List of exempted goods shall reconcile with the enterprise to settle the List of goods exported and imported exempted from taxes and remove the List of exempted goods from the System.

a6) Settlement of the List of goods exported and imported exempted from taxes:

a6.1) The settlement of the List of goods exported and imported exempted from taxes shall be carried out in accordance with Article 103 of Circular No. 128/2013/TT-BTC;

b) For investment projects not exempted from taxes:

b1) Customs procedures:

b1.1) Customs procedures for goods exported and imported under investment projects not exempted from taxes shall be carried out in accordance with the regulations for commercial exports and imports as specified in Chapters II and III of this Circular. The enterprise is responsible for using imported goods for investment projects not exempted from taxes in accordance with the intended purpose stated in the Investment Certificate;

Article 26. Customs Procedures for Goods Subject to Temporary Import for Re-export

Customs procedures for goods subject to temporary import for re-export shall be carried out in accordance with the customs procedures for export and import goods under purchase contracts as stipulated in Chapter II of this Circular, Article 41 of Circular No. 128/2013/TT-BTC, and specific guidelines issued by the Ministry of Finance.

In addition, the following supplementary provisions apply:

1. When processing customs procedures for re-exporting goods, the declarant must declare information about the temporary import declaration number, the serial number of the corresponding imported goods line on the temporary import declaration for each re-exported goods line for the System to monitor and offset; the System will automatically offset according to the quantity on the corresponding temporary import declaration.

2. Goods temporarily imported may be divided into several consignments for re-export. Each re-export declaration can only be declared based on one corresponding temporary import declaration.

3. In case of changing the re-export port declared on the export declaration, the declarant must submit a written request to the Customs Sub-department where the declaration was registered for approval by the Head of the Sub-department before making any corrections or supplements as guided in Article 11 of this Circular.

4. Declaration of Cargo Transport Declaration:

The declarant/cargo carrier must declare transport through the System in the following cases:

a) Goods temporarily imported at one port but re-exported at another port;

b) Goods temporarily imported at one port but returned to a permitted location and then re-exported at another port.

Customs procedures for transporting goods from the place of departure to the destination shall be carried out in accordance with the regulations on transporting goods under customs supervision as stipulated in Article 33 of this Circular.

Article 27. Customs Procedures for Goods Exported and Imported In-Place

1. Basis for Determining Goods Exported and Imported In-Place

a) For processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, spare parts; waste materials and by-products under processing contracts: implemented in accordance with Clause 3 of Article 32 of Decree No. 187/2013/NĐ-CP;

b) For goods of foreign-invested enterprises: implemented in accordance with the guidance of the Ministry of Industry and Trade;

c) For other types of goods: implemented in accordance with Clause 2 of Article 15 of Decree No. 154/2005/NĐ-CP.

2. Customs procedures for exporting and importing goods in-place shall be carried out at the most convenient Customs Sub-department chosen by the enterprise and in accordance with the regulations applicable to each type of transaction.

3. Customs documents include:

a) Sales contract for goods with delivery specified in Vietnam (for exporters), sales contract or processing contract with receipt specified in Vietnam (for importers), lease or loan contract: one copy;

b) Export invoice issued by the exporter (customer copy): one copy;

c) Other documents required for exported and imported goods (excluding bill of lading - B/L).

4. Time limit for customs procedures

Within fifteen days from the date when the exporting enterprise has completed customs procedures and delivered the goods, the importing enterprise must complete its customs procedures. If the importing enterprise fails to complete customs procedures within this period, the customs authority will issue a record, impose administrative penalties for customs violations, and continue the customs procedures.

5. Customs Procedures

a) Responsibilities of the Exporting Enterprise:

a1) Deliver goods and other documents required for exported and imported goods (except bill of lading - B/L) to the importing enterprise;

a2) Declare information on the export declaration and combined transport;

a3) Present and submit customs documents when requested by the System;

aa4) Process export customs procedures in accordance with regulations.

b) Responsibilities of the Importing Enterprise:

b1) Declare information on the import declaration within the prescribed time limit, referring to the corresponding in-place export declaration in the Remarks section of the import customs declaration;

b2) Present and submit customs documents when requested by the System;

b3) Process import customs procedures in accordance with regulations.

c) Responsibilities of the Customs Authority Processing Export Procedures: accept and check customs documents, inspect goods according to the results of the System's classification;

d) Responsibilities of the Customs Authority Processing Import Procedures:

d1) Accept and check customs documents, inspect goods according to the results of the System's classification;

d2) Issue a written notice regarding the completion of in-place import procedures (in the format No. 29/TBXNKTC/2013 Appendix III of Circular No. 128/2013/TT-BTC) to the direct tax management agency overseeing the in-place importer for monitoring purposes, and send one copy to the in-place importer.

6. In case both the in-place exporting enterprise and the in-place importing enterprise process their procedures at the same Customs Sub-department, that Sub-department shall handle customs procedures for both the export customs procedures and the import customs procedures.

Article 28. Customs procedures for goods that have been exported but returned or imported but must be re-exported

Customs procedures for goods that have been exported but returned or imported but must be re-exported shall be carried out in accordance with the customs procedures for export and import goods under contracts stipulated in Chapter II of this Circular and as provided for in Articles 55 and 56 of Circular No. 128/2013/TT-BTC.

Article 29. Goods for export and import of enterprises subject to preferential treatment in customs management

1. Enterprises subject to preferential treatment in customs management (hereinafter referred to as preferential enterprises) shall implement electronic customs procedures 24 hours a day and 7 days a week, and may be considered for preferential treatment in customs declaration, reporting, and settlement (if applicable).

2. When implementing electronic customs procedures, preferential enterprises are exempt from detailed examination of electronic customs documents and physical inspection of goods (except in cases of clear violation).

3. The General Department of Customs shall provide specific guidance on the preferential treatment mentioned in Clause 1 of this Article.

Article 30. Customs procedures for goods entering and leaving bonded warehouses

1. Policies and management regimes for goods entering and leaving bonded warehouses shall be uniformly implemented in accordance with the provisions of Articles 23, 24, and 25 of Decree No. 154/2005/NĐ-CP.

2. In cases where goods enter or leave bonded warehouses, documents must be presented and submitted upon request of the Customs authority in accordance with Article 59 of Circular No. 128/2013/TT-BTC.

3. Customs procedures for goods entering and leaving bonded warehouses shall be carried out in accordance with the customs procedures for export and import goods under contracts stipulated in Chapter II of this Circular.

Chapter IV
CUSTOMS SUPERVISION AND TRANSPORT OF GOODS UNDER CUSTOMS SUPERVISION

Article 31. Customs supervision

1. Principles of supervision

Customs supervision of export and import goods subject to electronic customs procedures shall be implemented in accordance with Article 26 of the Customs Law and Articles 13 and 14 of Decree No. 154/2005/NĐ-CP.

2. Customs supervision of export and import goods entering or leaving the customs supervision area shall be conducted as follows:

a) Responsibilities of the declarant

When export and import goods are moved into or out of the customs supervision area, the declarant must:

a1) Present the printed Export Declaration or Import Declaration which has been confirmed/approved by the Customs authority as specified in Appendix III of this Circular. For imported goods, the declarant must also present to the Customs authority the Container Delivery Receipt/Transport Document or Warehouse Withdrawal Document issued by the port, warehouse, or yard business enterprise (if applicable).

For export goods classified in lane 1 (green), the declarant may present the printed Export Declaration without the detailed information of each item and without confirmation by the Customs authority to move the goods into the customs supervision area.

a2) Present the export and import goods or goods under customs supervision during transportation.

b) Responsibilities of the Customs Sub-department managing the customs supervision area:

b1) The Customs Sub-department managing the customs supervision area shall conduct supervision of export and import goods and goods under customs supervision during transportation in accordance with regulations. Upon discovering signs of violation of customs laws in a consignment of export or import goods or goods under customs supervision during transportation, the head of the Customs Sub-department managing the customs supervision area shall decide to inspect the goods in detail.

b2) When supervising export and import goods or goods under customs supervision during transportation moving into or out of the customs supervision area, the Customs Sub-department managing the customs supervision area shall carry out:

b2.1) Checking the validity of the customs declaration on the System.

b2.2) Checking the printed Export Declaration or Import Declaration/Transport Approval Notice against the information on the System.

b2.3) Inspecting and comparing the identification marks of the cargo-carrying means; the sealing status of the shipping company and the Customs seal (if applicable).

b.3) Handling the results of the inspection

If the inspection results are consistent, the customs officer conducting the supervision shall update the information on the System. If the inspection results are inconsistent, depending on the specific circumstances, the Customs Sub-department managing the customs supervision area shall guide the declarant to make necessary adjustments or handle the situation in accordance with regulations.

If the customs declaration is no longer valid for customs procedures and must be canceled according to the guidance in Article 12 of this Circular, the declarant shall follow the prescribed procedure to cancel the declaration.

In cases where the supervision site is not connected to the network or due to technical issues, the search and updating of information shall be carried out through the business process support unit of the General Department of Customs.

c) For temporarily imported goods for re-export; export and import goods under customs supervision during transportation, in addition to the documents specified in point a1 of Clause 2 of this Article, the Customs authority shall supervise the goods in accordance with the corresponding regulations for each type of transaction as guided in this Circular.

3. Suspension of transport of export and import goods through the customs supervision area:

a) Cases of suspension of transport:

a1) A customs supervisor discovers signs of violation of customs laws in a consignment of goods.

a2) At the request of competent forces to suspend transport.

b) The head of the Customs Sub-department shall issue a decision or request to suspend the transport of export and import goods or goods under customs supervision during transportation through the customs supervision area and shall be responsible for their decisions or requests.

Article 32. Basis for Determining Exported Goods

1. For goods exported through seaports, airports, railways, inland waterways, the basis is the export declaration of goods that has been decided to be cleared for export and confirmed by the Customs Sub-Department at the export port on the System with the notation "Goods have passed the supervision area", along with the bill of lading or transport document indicating that the goods have been loaded onto the means of transportation for departure.

2. For goods exported through land border crossings, river ports, transshipment ports, transshipment zones, goods supplied to departing ships or aircraft; goods exported together with passengers leaving through airports (without bills of lading); goods exported into bonded warehouses; goods sold from inland areas into duty-free zones, the basis is the export declaration of goods on the System that has been decided to be cleared for export and confirmed by the Customs Sub-Department at the export port on the System with the notation "Goods have passed the supervision area".

3. For goods exported into Container Freight Stations (CFS), the basis is the export declaration of goods on the System that has been decided to be cleared for export and confirmed by the Customs Sub-Department managing the CFS on the System with the notation "Goods have passed the supervision area"; the list of goods transferred from the CFS to the export port with confirmation from the Customs Sub-Department at the export port; bill of lading or equivalent document.

4. For goods of foreign-invested enterprises sold to domestic enterprises and goods of domestic enterprises sold to foreign-invested enterprises; goods exported for immediate importation, the basis is the export declaration of goods and the import declaration of goods that have been decided to be cleared for export on the System.

The Director of the Customs Sub-Department is responsible for assigning customs officers to supervise at the port area, bonded warehouses, CFS to carry out the confirmation. In cases where the confirmation is made on the customs declaration form, the list of goods transferred from bonded warehouses or CFS to the export port, the customs officer must sign and stamp after confirming.

Article 33. Customs Procedures for Goods Under Customs Supervision During Transportation

1. Application Cases:

a) Exported and imported goods permitted to transfer ports according to Article 18 of Decree 154/2005/NĐ-CP;

b) Goods transported from ports to bonded warehouses/CFS/tax-paid warehouses/duty-free zones and vice versa;

c) Goods transported between duty-free zones;

d) Goods transported from one customs clearance location to another customs clearance location;

đ) Goods exported and imported for immediate importation.

2. Principles for Goods Under Customs Supervision During Transportation

a) Goods under customs supervision during transportation must declare the Transport Declaration Form (independent transport declaration) or the Export Declaration Form, Import Declaration Form when declaring both export/import of goods and transport under customs supervision (combined transport declaration) according to the criteria specified in Appendix II issued with this Circular.

The General Department of Customs will provide specific guidance on the application of independent transport declaration or combined transport declaration.

b) Goods under customs supervision during transportation must be sealed with customs seals except in the following cases:

b1) Goods declared for combined transport and exempted from actual inspection of goods;

b2) Goods that cannot be sealed with customs seals according to Point c Clause 9 Article 61 of Circular 128/2013/TT-BTC.

3. Customs Clearance Location

a) In case of independent transport declaration: at the Customs Sub-Department managing the area where the goods need to be transported from.

b) In case of combined transport declaration: carried out according to regulations applicable to each type of operation.

4. Customs Documents (if required to present and submit):

a) For independent transport declaration cases:

a1) Commercial invoice: 01 copy;

a2) Bill of lading, except for goods transported across land borders and goods transported from duty-free zones: 01 copy;

a3) Customs supervised transport permit (if any);

a4) Other relevant documents as prescribed by law.

b) For combined transport declaration cases: documents as prescribed for each type of operation.

5. Responsibilities of the Person Declaring Customs

a) Declare information on the transport declaration form; receive feedback from the System and proceed:

a1) In case the declaration is assigned to channel 1 (green), approved for transport, the person declaring customs prints the Approval Notice for Transport and presents it to the Customs authority at the departure location.

a2) In case the declaration is assigned to channel 2 (yellow), the person declaring customs presents the documents as stipulated in Clause 4 of this Article to the Customs authority at the departure location for inspection.

b) Maintain the original condition of the goods, seal them with customs seals (if any), during the transportation of goods from the place of origin to the destination; transport goods along the registered route and time with the Customs authority.

In case of force majeure preventing the maintenance of the original condition of the goods and customs seals, the person declaring customs must immediately notify the nearest Customs authority to record the condition of the goods in a Record of Confirmation. The person declaring customs continues to transport the goods while notifying the Customs authority at the destination for further handling according to regulations.

c) Carry out corrections and supplementary declarations of the transport declaration form as notified by the Customs authority.

6. Responsibilities of the Business Organization Providing Warehousing Services

If allowed by the Customs authority, update departure information into the System for exported goods, confirm arrival information into the System for imported goods.

7. Responsibilities of the Customs Authority at the Departure Location:

a) For independent transport declaration cases:

a1) Check the documents if the System requires document verification and guide the declarant to correct and supplement the transport declaration form information (if necessary);

a2) Seal the goods according to regulations (if necessary) and record specifically on the System;

a3) Approve the transport declaration form;

a4) Update the departure information of the imported goods consignment into the System;

a5) Monitor the information of the consignment of goods under customs supervision during transportation.

b) For combined transport declaration cases:

b1) For imported goods:

b1.1) In the case where goods are exempt from physical inspection: update the departure information of the imported consignment into the System;

b1.2) In the case where goods require physical inspection: prepare a handover record regarding the condition of the goods and seal the goods according to regulations (if applicable), then transfer it to the Customs Sub-department where the goods need to be transported for further processing; update the departure information of the imported consignment into the System.

b2) For exported goods: implement according to the provisions for each corresponding type, while also performing the following tasks:

b2.1) Monitor the information on consignments under customs supervision;

b2.2) Seal the goods according to regulations (if applicable) and hand over to the declarant to transfer to the Customs Sub-department managing the location where the goods arrive for further customs procedures as prescribed.

8. Responsibilities of the Customs authority where the goods are transported to:

a) In the case of independent transport declaration:

a1) Check and verify the condition of the customs seals (if applicable);

a2) Update the arrival information of the goods into the System.

b) In the case of combined transport declaration:

b1) For exported goods: update the destination information of the exported consignment into the System; b2) For imported goods:

b2.1) In the case where goods are exempt from physical inspection: update the destination information of the imported consignment into the System;

b2.2) In the case where goods require physical inspection: accept the file and goods to process further according to regulations; update the destination information of the imported consignment into the System.

9. Amending, supplementing, and canceling transport declarations

a) For independent transport declaration cases:

a1) The amendment, supplementation, and cancellation of transport declarations for goods shall be carried out before the information on the arrival of the goods at their destination is updated into the System.

Specifically, for exported and imported goods subject to combined transport declaration as stipulated in Point b Clause 9 of this Circular: if the Customs authority decides to exempt from physical inspection and clear the goods, the amendment and supplementation shall be carried out before registering the transport information of the goods; if the goods fall within the scope requiring physical inspection or are moved to storage areas (locations outside the border gate) to await import procedures, the amendment, supplementation, and cancellation shall be carried out before the Customs authority decides to clear the goods;

a2) The declarant may amend, supplement, and cancel the transport declaration information discovered independently or according to the guidance on transport declaration issued by the Customs authority through the System.

a3) The Head of the Customs Sub-department where the goods are transported from or where they arrive decides on the amendment, supplementation, and cancellation of the transport declaration.

b) For combined transport declaration cases: The amendment, supplementation, and cancellation of combined transport declarations shall be carried out according to the regulations applicable to export and import goods declarations.

Chapter V
IMPLEMENTATION

Article 34. Effective Date

1. This Circular takes effect from April 1, 2014.

2. During implementation, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new documents from the date the new documents take effect.

Article 35. Responsibility for Implementation

1. The Director of the General Department of Customs shall base on the guidance provided in this Circular to issue the electronic customs procedure process and guide customs units to implement uniformly.

2. During the implementation of this Circular, if any difficulties arise, the customs authority and the declarant shall report and reflect specifically to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution./.