Circular No. 33/2003/TT-BTC guides customs procedures for postal items, parcels, exported and imported goods sent through postal services and express delivery services.

CIRCULAR

OF THE MINISTRY OF FINANCE

Guidelines for customs procedures for postal items, parcels, exported and imported goods sent through postal services and items, exported and imported goods sent through express delivery services

Pursuant to the Customs Law No. 29/2001/QH10 adopted by the National Assembly at its 9th session of the 10th term 29/06/2001.

Pursuant to the Government Decree No. 101/2001/NĐ-CP dated 31/12/2001 of the Government detailing implementation of certain provisions of the Customs Law on customs procedures and customs inspection and supervision regimes

The Ministry of Finance issues guidelines for customs procedures for postal items, parcels, exported and imported goods sent through postal services and items, exported and imported goods sent through express delivery services as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Postal items, parcels, exported and imported goods (hereinafter referred to collectively as exported and imported goods) sent through postal services shall handle customs procedures at the International Post Office Customs Branch (Overseas Post Office Branch, Border Post Office Branch).

2. Items, exported and imported goods (hereinafter referred to collectively as exported and imported goods) sent through express delivery services (CPN):

In case provided by a postal service business operating such services, customs procedures shall be handled at the Overseas Post Office Customs Branch or the International Airport Customs Branch.

In case provided by another business operating such services, customs procedures shall be handled at the International Airport Customs Branch.

3. Postal service businesses and express delivery service businesses (referred to herein as businesses) act on behalf of the consignor to directly handle customs procedures for exported and imported goods (except diplomatic bags and consular pouches) and must perform the following rights and obligations of the consignor:

a. Declare customs;

b. Present goods for customs inspection;

c. Pay taxes, fees, and other charges as prescribed by law (if applicable);

d. Accept exported goods for export abroad or imported goods for delivery to the consignor;

đ. Notify the consignor to contact directly with the Overseas Post Office Customs Branch or the International Airport Customs Branch to resolve cases where goods cannot be exported or imported or must be processed according to the law.

4. Receiving exported goods and delivering imported goods: Businesses organize the receipt of exported goods from the consignor or the delivery of imported goods to the consignor themselves and bear responsibility for managing those goods, but the customs branch handling the export customs procedures or the import customs clearance procedures is the customs branch specified in points 1 and 2 above.

5. Customs declaration:

a. The business is the declarant. For new products, only the consignor can declare customs, and if the consignor requests direct receipt of goods, the consignor declares customs directly.

b. Apply the flight-by-flight, delivery-by-delivery, or shift-by-shift (hereinafter referred to as delivery-by-delivery) declaration method for duty-free goods, goods with a zero percent tariff rate, or goods exempted from tax. Each delivery-by-delivery, the business registers one customs declaration form for non-trade exported and imported goods (in accordance with current regulations) to declare multiple consignors' exported and imported goods.

Supporting documents with the declaration form: Detailed list of goods for each export and import shipment (according to the HQ 01-BCCPN model issued together with this Circular).

If the consignor requests a separate declaration for their goods, the declarant makes the declaration on a separate form.

c. For goods subject to tax, a separate declaration must be made on each form for each shipment or package.

A tax payment receipt is prepared separately for each shipment.

d. In case imported goods belong to the tax-exempt category (processing, export processing...), but when handling customs procedures, the business declared them under a taxable category, the consignor brings the incorrect declaration form to the Export Processing Zone Customs Branch or the Goods Processing Management Customs Branch to re-declare the form according to the correct category. The Export Processing Zone Customs Branch or the Goods Processing Management Customs Branch will notify the Overseas Post Office Customs Branch or the International Airport Customs Branch to process the refund of tax to the business (if applicable).

To avoid the aforementioned re-declaration, if the consignor knows that their goods have arrived in Vietnam, the consignor should register a customs declaration form according to the correct category at the Goods Processing Management Customs Branch or the Export Production Customs Branch, then transfer the file to the business to continue handling customs procedures with the Overseas Post Office Customs Branch or the International Airport Customs Branch.

đ. In case exported and imported goods sent through express delivery services require urgent time (for production purposes) and small quantities, if the consignor requests to import under the non-trade regime, the Overseas Post Office Customs Branch or the International Airport Customs Branch will process according to the consignor's request (handle customs procedures according to the non-trade import category, collect all applicable duties before clearance, no refund).

6. Businesses acting on behalf of the consignor to handle customs procedures are responsible for implementing export and import management policies and tax, fee, and other revenue policies.

II. SPECIFIC PROCEDURES

1. Export Procedures:

a. Responsibilities of the Business:

Implement the provisions stated in Part I above.

b. Responsibilities of the Customs Authority:

Handle customs procedures for exported goods in accordance with the regulations.

In case goods do not meet the conditions for export, customs will notify the business to handle the return procedures for the consignor (except prohibited export goods which must be processed according to the law).

Seal the customs vehicle carrying exported goods that has completed customs procedures to transport to the export border gate.

2. Import Procedures:

a. Responsibilities of the Business:

Implement the provisions stated in Part I above.

In case goods cannot be returned to the consignor, before returning to the country of origin, the business is responsible for presenting the goods for customs inspection again.

The business is responsible for managing the goods and organizing the delivery to the consignor after receiving the customs clearance decision.

b. Responsibilities of the Customs Authority:

Handle customs procedures for imported goods in accordance with the regulations.

Process the refund procedures for enterprises of the amount of tax collected (if any) in accordance with the regulations on tax refunds of the Ministry of Finance for cases where goods cannot be returned to the consignor and must be refunded to the place of origin, and for cases where enterprises declare incorrectly the type of transaction (point 5.d, part I).

3. Diplomatic pouches, consular bags:

Implement in accordance with the provisions of Article 61, Article 62 of the Customs Law and the Ordinance on privileges and immunities granted to diplomatic missions, consular posts, and international organization representative offices in Vietnam.

4. Customs clearance transfer procedures:

a. The accompanying Circular issues the Export and Import Mail Item, Parcels, Goods Transfer Form (code HQ 02-CCKBĐ).

This form is used in cases where export goods are transferred from the International Postal Customs Office Branch to the Export Port Customs Branch, and import goods are transferred from the Import Port Customs Branch to the International Postal Customs Office Branch.

b. Responsibilities of the Customs Branch issuing the form:

Issue two forms;

Hand over two forms along with the goods to the enterprise for delivery to the receiving Customs Branch.

c. Responsibilities of the receiving Customs Branch:

Receive two forms and the goods;

Confirm that all required information is correctly filled out on both forms;

Retain one form and return one form to the issuing Customs Branch.

III. IMPLEMENTATION

This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Decision No. 1550/2001/QĐ-TCHQ dated December 26, 2001, Clause 7 of Decision No. 19/2002/QĐ-TCHQ dated January 10, 2002 issued by the General Director of the General Department of Customs, and other guiding documents inconsistent with this Circular.

During implementation, if there are any difficulties or obstacles, units and business entities are requested to promptly report them to the Ministry of Finance for further guidance and supplementary instructions.