Circular No. 36/2011/TT-BTC on customs procedures for exported, imported, and transited goods sent through express delivery services by road.

CIRCULAR

2. Enterprises, based on current regulations on management policies for exported and imported goods and notifications in writing by competent authorities, are responsible for informing consignors about cases where goods are not allowed to be exported or imported and must be handled according to the law.

Express delivery services for goods in transit sent through express delivery services by road.

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Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

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

Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;

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

Pursuant to Decision No. 78/2010/QĐ-TTg dated November 30, 2010 of the Prime Minister on the value threshold for imported goods sent through express delivery services exempted from tax;

To implement Resolution No. 68/NQ-CP dated December 27, 2010 of the Government on simplifying administrative procedures within the scope of functions managed by the Ministry of Finance;

Pursuant to the 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;

The Ministry of Finance hereby stipulates customs procedures for exported, imported goods, and goods in transit sent through express delivery services by road as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates customs procedures for exported, imported goods, and goods in transit sent through express delivery services by road.

Article 2. Applicability

1. Enterprises operating express delivery services for exported, imported goods according to current Vietnamese laws (hereinafter referred to as enterprises).

2. Organizations, traders, individuals with exported, imported goods, goods in transit sent through express delivery services by road and other related organizations, traders, individuals as prescribed by law.

Customs authorities.

Article 3. Routes and Border Gates

Routes and border gates for vehicles transporting exported, imported goods, and goods in transit sent through express delivery services by road are as follows:

1. From Vietnam to China and vice versa via the international border gate at Lạng Sơn Province.

2. From Vietnam to Laos/Thailand/Singapore/Malaysia and vice versa via the international border gate at Quảng Trị Province/the international border gate at Hà Tĩnh Province.

3. From Vietnam to Cambodia and vice versa via the international border gate at Tây Ninh Province.

Article 4. Place of Customs Procedures

1. Exported, imported goods, and goods in transit shall be processed through customs procedures at locations where customs procedures are carried out by the Ha Noi North Customs Branch, Da Nang International Airport Customs Branch, and Tan Son Nhat International Airport Customs Branch.

2. Vehicles transporting exported, imported goods shall be processed through customs procedures at border gates carried out by the Lạng Sơn International Border Gate Customs Branch, Hà Tĩnh International Bridge Customs Branch, Quảng Trị International Border Gate Customs Branch, and Tây Ninh International Border Gate Customs Branch.

Article 5. Specific Provisions

1. Enterprises receiving exported goods and delivering imported goods:

1.1. Enterprises organize the receipt of exported goods from consignors and the delivery of imported goods that have been cleared for consignees according to the customs procedure locations specified in this Circular.

2. Transport vehicles carrying goods must be dedicated vehicles of enterprises meeting requirements for customs sealing and supervision. When transport vehicles exit or enter, they must follow current customs procedures. For transport vehicles regularly exiting or entering through fixed routes and border gates, drivers only need to declare customs once every six months; subsequent exits and entries will be updated and tracked by the Customs Branch using ledgers or computer systems as prescribed by the General Department of Customs.

3. Exported and imported goods (excluding diplomatic bags, consular bags, prohibited export and import goods) shall comply with customs procedures applicable to corresponding types of exported and imported goods.

4. Based on the time when transport vehicles carrying goods arrive at border gates or when shipments reach customs clearance locations, enterprises must pre-register in writing with relevant Customs Branches regarding the time for customs procedures for exiting and entering vehicles or exported and imported goods (including regular processing times and times for exceptional cases).

5. Regarding the determination of exported goods:

For goods exported through land border gates, it is the completed export declaration form (without confirmation from the exporting border gate customs: "EXPORTED GOODS"), transportation documents, and the express delivery service export goods transfer form (according to Form 02-PCCKCPN issued together with this Circular), confirmed by the exporting border gate customs.

6. Regarding enterprises using stamps on customs declarations, the following provisions apply:

6.1. Responsibilities of enterprises:

6.1.1. Enterprises submit a written application to the Ha Noi Customs Service/Da Nang Customs Service/Ho Chi Minh City Customs Service (where enterprises handle customs procedures for exported and imported goods) requesting permission to use stamps on customs declarations; the application should clearly state the stamp design (similar to the stamp design of customs officers), quantity of stamps, number of employees authorized to use stamps, and information including full name, date of birth, permanent address, signature sample of authorized employees, and duration of authorization.

6.1.2. Enterprises are responsible to customs authorities for managing stamp designs, quantities of stamps, and the number of employees authorized to use stamps (the number of authorized employees must match the registered quantity of stamps).

6.1.3. Enterprises are responsible for ensuring that authorized employees:

- Only authorized employees registered with the city customs service may declare customs and sign and stamp their names on the customs declaration form.

- Stamps can only be used on customs declaration forms after employees have declared customs and signed the form; employees are not permitted to use stamps contrary to their authorized purpose.

6.2. Responsibilities of the Ha Noi Customs Service, Da Nang Customs Service, and Ho Chi Minh City Customs Service:

6.2. Responsibilities of the Ha Noi Customs Office, Da Nang Customs Office, and Ho Chi Minh City Customs Office:

6.2.1. Accept the document requesting registration for the use of a stamp on the customs declaration form submitted by the enterprise; review and approve the content of the enterprise's request.

6.2.2. Transfer the content of the enterprise's request (which has been approved by the Ha Noi City Customs Department) to relevant Customs Branches for coordination with the enterprise to implement.

Article 6. Provisions on cargo channeling for imported and exported goods and customs inspection

1. Provisions on cargo channeling for imported goods and customs inspection:

1.1. Cargo Channel 1: includes commercial documents and trade certificates imported; imported goods enjoying preferential exemption according to the provisions of the law; imported goods not subject to tax, including imported goods that are exempt from taxation, imported goods with tax (goods without a contract between the sender and the recipient) but are exempted from tax according to current legal regulations, except for goods specified in Point 1.3, Clause 1 of this Article.

Regarding customs inspection: goods in this channel are exempt from actual physical inspection. In cases where it is deemed necessary, the head of the Customs Branch decides to conduct random inspections at a rate of 1% to 5% of all goods in the channel. Actual physical inspection of goods is carried out using X-ray equipment. If signs of violation are detected, a manual inspection of the entire consignment will be conducted.

1.2. Cargo Channel 2: includes imported goods subject to tax with declared value up to 20,000,000 VND (twenty million dong).

Regarding customs inspection: goods in this channel undergo 100% actual physical inspection using X-ray equipment. In cases where it is deemed necessary, the head of the Customs Branch decides to conduct random inspections at a rate of 3% to 5% of all goods in the channel using manual methods.

1.3. Cargo Channel 3: includes goods under specialized management, conditional imports, imported goods subject to tax with declared value over 20,000,000 VND (twenty million dong), goods that are key inspection items according to the regulations of specialized state management agencies, goods whose content cannot be determined through customs declarations, and goods suspected of having incorrect declared values according to the law.

Regarding customs inspection: goods in this channel undergo 100% actual physical inspection using manual methods. For imported goods under investment, processing, production for export, and trading categories, the actual physical inspection of goods is carried out according to specific regulations for each type of imported goods.

2. Provisions on cargo channeling for exported goods and customs inspection:

2.1. Exported goods that are commercial documents and trade certificates, goods enjoying preferential exemption according to the law, and goods not subject to tax (including goods that are exempt from taxation, goods with tax but are exempted from tax according to the law) are channeled and inspected similarly to Cargo Channel 1 as stipulated in Point 1.1, Clause 1 of this Article.

2.2. Exported goods subject to tax, goods under specialized management with conditions, and key inspection items according to the regulations of specialized state management agencies are inspected using X-ray equipment. The head of the Customs Branch decides whether a manual inspection of the consignment is required.

Chapter II

CUSTOMS PROCEDURES FOR IMPORTED GOODS

Imported goods are processed through customs procedures at locations handled by the Bac Ha Noi Customs Branch, Da Nang International Airport Customs Branch, and Tan Son Nhat International Airport Customs Branch.

Article 7. Prior to the arrival of the consignment

1. Responsibilities of enterprises:

1.1. Receive the summary declaration of goods from foreign partners; transfer the summary declaration of goods to the Customs Sub-department at least two hours before the consignment arrives at the customs clearance location.

1.2. Conduct the channeling of goods in accordance with Clause 1 of Article 6 of this Circular.

1.3. Declare customs:

1.3.1. Enterprises, agencies, organizations, and individuals are the declarants.

1.3.2. Enterprises representing the consignor directly handle customs procedures for imported goods (except diplomatic pouches and consular pouches), responsible for implementing policies on managing imported goods, tax policies, fees, other revenues, and the rights and obligations of the consignor as prescribed by law.

1.3.3. Enterprises declare customs for each consignment arriving at the customs clearance location.

1.3.4. Enterprises base on the content of the summary declaration of goods and accompanying documents of the consignment (if any) to declare customs.

1.3.4.1. The customs declaration includes the channeling of goods in accordance with Point 1.2, Clause 1 of this Article.

1.3.4.2. Goods that are not subject to taxation shall be declared according to the Detailed List of Exported/Imported Goods Without Tax (in the form HQ 01-BKHCPN issued together with this Circular).

- The Detailed List of Exported/Imported Goods Without Tax has the same legal effect as a regular customs declaration.

- For gifts and samples sent to organizations and traders in Vietnam with a taxable value under VND 5,000,000 (five million dong) but with total tax payable under VND 50,000 (fifty thousand dong), there is no need to go through the tax exemption process; they should be declared and inspected according to regulations applicable to goods not subject to taxation.

1.3.4.3. For goods subject to taxation, goods under specialized management, national quality inspection, food safety inspection, and luggage of persons exiting or entering the country, separate customs declarations must be made for each consignment.

1.3.4.4. Enterprises are responsible for the accuracy of the declared contents and ensuring consistency and synchronization of the customs declaration contents.

1.3.5. In case the consignor requests to handle customs procedures directly, the consignor shall declare customs directly on the customs declaration form.

1.3.6. If the consignor requests a separate customs declaration for their goods, the enterprise shall declare on a separate customs declaration form.

1.3.7. Enterprises shall accept the decision of the Customs Sub-department regarding the contents of the customs declaration that need adjustment (if any).

1.4. For enterprises using a computer network system between the enterprise and the Customs Sub-department, the enterprise shall be responsible for performing the following contents on the network system:

1.4.1. Perform Points 1.1, 1.2, 1.3, Clause 1 of this Article.

1.4.2. Send the customs declaration content to the Customs Sub-department.

1.4.3. Regarding submission and presentation of related documents for each type of exported/imported goods in accordance with Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance, enterprises shall submit the relevant documents without making certified true copies thereof provided that the enterprise bears full responsibility for the accuracy, consistency, and synchronization of the information submitted to the Customs Sub-department with the transmitted data.

When enterprises submit related documents for export/import consignments, they do not need to make certified true copies of these documents provided that the enterprise bears full responsibility for the accuracy, consistency, and synchronization of the information submitted to the Customs Sub-department with the transmitted data.

2. Responsibilities of the Customs Sub-department:

2.1. Receive the summary declaration of goods and the customs declaration content from enterprises.

2.2. Based on existing business data, inspection criteria as prescribed, combined with risk management measures and other business methods such as collecting information... to study, analyze, and conduct inspections on the customs declaration (including classification of goods) of enterprises.

2.3. If there are contents of the customs declaration that need adjustment, the customs officer (acting on behalf of the Customs Sub-department's leadership) immediately decides on the contents that need adjustment for the enterprise to implement (the adjustment decision is recorded in the note column - Form HQ 01-BKHCPN); the customs officer updates the contents of the customs declaration that need adjustment into the business database as prescribed in Point 2.2, Clause 2 of this Article.

2.4. If there are no contents of the customs declaration that need adjustment, the customs officer immediately informs the enterprise of the Customs Sub-department's decision to accept the customs declaration content.

2.5. For "goods whose customs declaration content cannot be determined" as stipulated in Point 1.3, Clause 1, Article 6 of this Circular, the Customs Sub-department guides enterprises to declare customs according to the List of Imported Goods Whose Customs Declaration Content Cannot Be Determined (Form HQ02-BKHCPN issued together with this Circular).

2.6. For enterprises using a computer network system between the enterprise and the Customs Sub-department, the Customs Sub-department shall perform the contents prescribed in Points 2.1, 2.2, 2.3, 2.4, 2.5 of Clause 2 of this Article on the network system.

Article 8. When the consignment arrives

1. Responsibilities of enterprises:

1.1. On the basis of the decision of the Customs Branch regarding the content of the customs declaration to implement the actual channeling of goods. Each import channel is marked by affixing differently colored papers on each package before the actual channeling of goods is completed, specifically as follows:

- Goods in Channel 1: affix green paper (except for commercial documents and trade certificates);

- Goods in Channel 2: affix yellow paper;

- Goods in Channel 3: affix red paper.

The enterprise is responsible for printing, managing, and using the aforementioned colored papers.

1.2. Submit the customs declaration file, including the following documents:

- Detailed list of export/import goods without tax (for goods not subject to tax): two copies (printed from a computer).

- Customs declaration form: two original copies (for goods other than those not subject to tax).

- Submit and present related documents for each type of exported/imported goods according to Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance.

1.3. Present goods for actual inspection by customs officials.

1.4. In cases where imported goods cannot be delivered to the consignee, before returning the goods to the sender (return to the country of origin), the enterprise shall proceed as follows:

- The enterprise shall submit a written request to the Customs Branch to return the goods to the sender for imported goods that cannot be delivered to the consignee;

- After approval by the head of the Customs Branch, the enterprise shall submit the original customs declaration form (the copy retained by the declarant); present the goods for actual inspection by customs officials before exporting the goods to return to the sender.

1.5. For international misrouted goods (goods from one country misrouted to another country), the enterprise shall submit a written request to the Customs Branch to return the misrouted goods to the sending country (exporting country) or deliver the misrouted goods to the country with the address indicated on the packaging after approval by the head of the Customs Branch.

2. Responsibilities of the Customs Sub-department:

2.1. Supervise the enterprise's implementation of the actual channeling of goods.

2.2. Conduct customs inspection of imported goods in accordance with Clause 1, Article 6 of this Circular.

2.3. Customs officials shall re-inspect imported goods that have been cleared but not delivered to the consignee before the enterprise exports the goods to return to the sender.

2.4. Receive the enterprise's request for transferring misrouted goods back to the sending country (exporting country) or delivering misrouted goods to the country with the address indicated on the packaging, as stipulated in Point 1.5, Clause 1 of this Article, and the Customs Branch shall supervise customs procedures in such cases.

Chapter III

CUSTOMS PROCEDURES FOR EXPORT GOODS

Article 9. Customs procedures for export goods  

1. Responsibilities of enterprises:

1.1. Implement classification of export goods in accordance with Clause 2, Article 6 of this Circular.

1.2. Implement the contents specified in Points 1.2 and 1.3, Clause 1, Article 8 of this Circular.

1.3. Prepare a summary declaration of export goods.

2. Responsibilities of the Customs Sub-department:

2.1. Supervise the enterprise's implementation of the actual channeling of goods.

2.2. Conduct customs inspection of export goods in accordance with Clause 2, Article 6 of this Circular.

2.3. In cases where goods do not meet the conditions for export, the Customs Branch shall notify the reasons so that the enterprise can process the return to the consignor (for prohibited export goods, they must be handled in accordance with current laws).

2.4. Accept export goods that have completed customs procedures at other Customs Branches and transferred to the border gate for export to China/Laos/Cambodia.

Chapter IV

CUSTOMS PROCEDURES FOR TRANSFER OF BORDER GATE FOR IMPORT GOODS

Article 10. Procedures for transferring goods at border gates for imported goods

1. At the Customs Office at Lao Cai Border Gate, Cau Treo Border Gate, Lao Bao Border Gate, Mo Cay Border Gate:

1.1. Responsibilities of enterprises:

1.1.1. Submit a summary declaration of imported goods to the Customs Office.

1.1.2. Present the means of transport carrying imported goods.

1.1.3. Organize the unloading of goods from foreign transport vehicles onto Vietnamese transport vehicles (if applicable).

1.1.4. In cases where all consignees of the imported shipment have names and addresses within the jurisdiction of the Ha Noi Northern Customs Office, Da Nang International Airport Customs Office, Tan Son Nhat International Airport Customs Office, the enterprise shall submit a written request to the border gate customs office to issue a transfer form for the consignment and send it to the relevant Customs Office (where the entire consignment will be imported) to proceed with customs procedures according to regulations; simultaneously, the enterprise shall notify the Ha Noi Northern Customs Office, Da Nang International Airport Customs Office, Tan Son Nhat International Airport Customs Office of the content of the request and that the border gate customs office has issued the transfer form.

1.1.5. Be responsible for receiving and storing the transfer file (sealed by customs); transfer the file to the Ha Noi Northern Customs Office, Da Nang International Airport Customs Office, Tan Son Nhat International Airport Customs Office to continue the procedures according to regulations.

1.2. Responsibilities of the Lao Cai Border Gate Customs Office, Cau Treo Border Gate Customs Office, Lao Bao Border Gate Customs Office, Mo Cay Border Gate Customs Office:

1.2.1. Receive the summary declaration of imported goods.

1.2.2. Check the seal of the carrier company.

1.2.3. Supervise the unloading of goods from foreign transport vehicles onto Vietnamese transport vehicles (if applicable).

To minimize the time spent on loading and unloading goods at border gates, enterprises may exchange means of cargo storage such as metal racks, specialized bags, containers instead of having to unload each piece of imported goods from the aforementioned transport vehicle.

1.2.4. Seal the transport vehicle containing imported goods.

1.2.5. Issue two Transfer Forms (according to the model HQ03-PCCKCPN issued together with this Circular).

1.2.6. Hand over the sealed transfer file (including the summary declaration of imported goods, two Transfer Forms) to the enterprise for the enterprise to transfer to the Ha Noi Northern Customs Office, Da Nang International Airport Customs Office, Tan Son Nhat International Airport Customs Office, or the Customs Office handling the importation of the entire shipment.

1.2.7. Receive one Transfer Form with confirmation content from the Ha Noi Northern Customs Office, Da Nang International Airport Customs Office, Tan Son Nhat International Airport Customs Office, or the Customs Office handling the importation of the entire shipment returned.

1.2.8. Clear the transfer file according to regulations.

2. At the Ha Noi Northern Customs Office, Da Nang International Airport Customs Office, Tan Son Nhat International Airport Customs Office, or the Customs Office handling the importation of the entire shipment:

2.1. Responsibilities of enterprises:

2.1.1. Submit the transfer file transferred by the Lao Cai Border Gate Customs Office, Cau Treo Border Gate Customs Office, Lao Bao Border Gate Customs Office, Mo Cay Border Gate Customs Office to the Ha Noi Northern Customs Office, Da Nang International Airport Customs Office, Tan Son Nhat International Airport Customs Office, or the Customs Office handling the importation of the entire shipment.

2.1.2. Present the means of transport carrying imported goods.

2.1.3. Witness the customs officer checking the condition of the carrier's seal and customs seal.

2.1.4. Unload goods from the transport vehicle into the warehouse.

2.1.5. Prepare a list of goods transferred at the border (signed and stamped by the enterprise); the content of the list includes: name, address of the recipient, name of goods, unit of measurement, quantity, value.

2.1.6. Request the Customs Office to handle the transfer of goods at the border after the enterprise has classified the actual goods according to the recipient's address by region.

2.1.7. At the Customs Office handling the importation of the entire shipment, the enterprise does not need to implement the contents specified in points 2.1.5 and 2.1.6 above.

2.2. Responsibilities of the Customs Office:

2.2.1. Receive the transfer file from the enterprise and check the sealing of the file.

2.2.2. Receive the means of transport carrying imported goods; check the condition of the seal and customs seal, compare with the confirmation content of the Lao Cai Border Gate Customs Office, Cau Treo Border Gate Customs Office, Lao Bao Border Gate Customs Office, Mo Cay Border Gate Customs Office on the transfer form.

2.2.3. Confirm the complete content prescribed on the transfer form; retain one form; return one form to the Lao Cai Border Gate Customs Office/Cau Treo Border Gate Customs Office/Lao Bao Border Gate Customs Office, Mo Cay Border Gate Customs Office.

2.2.4. Supervise the enterprise in unloading goods from the transport vehicle to transfer them into the warehouse and classify the actual goods.

2.2.5. Handle customs procedures for imported goods according to the enterprise's request.

2.2.6. Handle the transfer of goods at the border according to the enterprise's request.

2.2.6.1. Seal the transport vehicle carrying goods transferred at the border or seal the specialized bags, metal racks containing goods transferred at the border. If imported goods cannot be sealed by customs, the Customs Office shall hand over the imported goods to the enterprise, and the enterprise shall bear legal responsibility for the original condition of the goods.

2.2.6.2. Issue two Transfer Forms sent to the Customs Office where the goods arrive.

2.2.6.3. Hand over the sealed transfer file (including the list of goods transferred at the border, two Transfer Forms) to the enterprise for the enterprise to transfer to the Customs Office where the goods arrive.

2.2.6.4. Receive one Transfer Form (with confirmation content) returned by the Customs Office where the goods arrive.

2.2.6.5. Clear the transfer file according to regulations.

2.2.7. Responsibilities of the Customs Office where the goods arrive:

2.2.7.1. Receive the transfer file from the enterprise and check the sealing of the file.

2.2.7.2. Accept transportation means carrying imported goods; inspect customs seals, compare with the content confirmed on the transfer form issued by the Border Gate Customs Sub-department.

2.2.7.3. Confirm all contents prescribed on the transfer form; retain 01 form; return 01 form to the Border Gate Customs Sub-department that issued the form.

2.2.7.4. Supervise enterprises unloading goods from transportation means to transfer them into storage warehouses.

2.2.7.5. Process import goods according to regulations.

Chapter V

PROCEDURE FOR TRANSFER AT BORDER GATE FOR EXPORT GOODS

Article 11. Procedure for transfer at border gate for export goods   

1. Export goods transferred at border gate include: export goods that have completed customs procedures at other Customs Sub-departments and transferred over, export goods collected and processed through customs procedures at the Northern Hanoi Customs Sub-department, Da Nang International Airport Customs Sub-department, Tan Son Nhat International Airport Customs Sub-department.

2. For export goods as stipulated in Clause 1 of this Article:

2.1. The Northern Hanoi Customs Sub-department shall handle the procedure for transferring from the place where customs procedures were conducted to the Friendship Gate Border Gate to export to China.

2.2. The Da Nang International Airport Customs Sub-department shall handle the procedure for transferring from the place where customs procedures were conducted to the Lao Bao/Cau Treo Border Gate to export to Laos/Thailand/Singapore/Malaysia.

2.3. The Tan Son Nhat International Airport Customs Sub-department shall handle the procedure for transferring from the place where customs procedures were conducted to the Moc Bai Border Gate to export to Cambodia.

3. The procedure for transferring at border gate for export goods shall be carried out as follows:

3.1. At the Northern Hanoi Customs Sub-department, Da Nang International Airport Customs Sub-department, Tan Son Nhat International Airport Customs Sub-department, and the Customs Sub-department where the entire export shipment was processed:

3.1.1. Responsibilities of enterprises:

3.1.1.1. Submit a brief declaration of export goods to the Northern Hanoi Customs Sub-department, Da Nang International Airport Customs Sub-department, Tan Son Nhat International Airport Customs Sub-department.

3.1.1.2. Present the transportation means to transport export goods that have completed customs procedures.

3.1.1.3. Organize the loading of export goods that have completed customs procedures onto transportation means to transport the goods to the relevant Customs Sub-department.

3.1.1.4. Receive and store the transfer file (sealed by customs) from the Customs Sub-department where the entire export shipment was processed (such as the Export Processing Zone Customs Sub-department, Industrial Zone Customs Sub-department...) and transfer the file to the Northern Hanoi Customs Sub-department, Da Nang International Airport Customs Sub-department, Tan Son Nhat International Airport Customs Sub-department to continue processing according to regulations.

3.1.1.5. Receive and store the transfer file (sealed by customs) from the Northern Hanoi Customs Sub-department, Da Nang International Airport Customs Sub-department, Tan Son Nhat International Airport Customs Sub-department and transfer the file to the Friendship Gate Border Gate Customs Sub-department, Cau Treo Border Gate, Lao Bao Border Gate, Moc Bai Border Gate to continue processing according to regulations.

3.1.2. Responsibilities of the Customs Sub-department:

3.1.2.1. Receive the brief declaration of export goods.

3.1.2.2. Supervise the loading of exported goods that have completed customs procedures onto transportation means to transport the goods to the relevant export border gate.

3.1.2.3. Seal customs for exported goods that have completed customs procedures/packaging/transportation means containing exported goods that have completed customs procedures to implement the transfer of exported goods to the relevant export border gate. In case exported goods cannot be sealed by customs or exempted from customs inspection, the Customs Sub-department will hand over the exported goods to the enterprise, which bears full responsibility under the law for the condition of the goods, and the Customs Sub-department will seal customs for the transportation means.

3.1.2.4. Issue 02 transfer forms.

3.1.2.5. Hand over the transfer file sealed by customs (including the brief declaration of export goods, 02 transfer forms) to the enterprise so that the enterprise can transfer it to the relevant Customs Sub-department to continue processing according to regulations.

3.1.2.6. Receive 01 transfer form with confirmation content from the relevant Customs Sub-department returned.

3.1.2.7. Liquidate the transfer file according to regulations.

3.1.2.8. Specifically, the Northern Hanoi Customs Sub-department, Da Nang International Airport Customs Sub-department, Tan Son Nhat International Airport Customs Sub-department, after receiving the transfer file and export goods from the Customs Sub-department where the entire export shipment was processed, shall base on the content stipulated in Section 3.2.2, Point 3.2, Clause 3, Article 11 of this Circular to carry out appropriate procedures according to reality.

3.2. At the Friendship Gate Border Gate Customs Sub-department, Cau Treo Border Gate, Lao Bao Border Gate, Moc Bai Border Gate:

3.2.1. Responsibilities of enterprises:

3.2.1.1. Submit the transfer file from the Northern Hanoi Customs Sub-department, Da Nang International Airport Customs Sub-department, Tan Son Nhat International Airport Customs Sub-department to the Friendship Gate Border Gate Customs Sub-department, Cau Treo Border Gate, Lao Bao Border Gate, Moc Bai Border Gate.

3.2.1.2. Present the transportation means transporting export goods.

3.2.1.3. Witness customs officials checking the condition of the carrier's seal, customs seal.

3.2.1.4. Organize the transfer of goods from Vietnamese transportation means to foreign transportation means (if applicable).

3.2.2. Responsibilities of the Customs Sub-department:

3.2.2.1. Receive the transfer file from the enterprise, check the sealing of the file.

3.2.2.2. Receive the transportation means carrying export goods; inspect the condition of the seal, customs seal, compare with the content confirmed by the Northern Hanoi Customs Sub-department, Da Nang International Airport Customs Sub-department, Tan Son Nhat International Airport Customs Sub-department on the transfer form.

3.2.2.3. Confirm the complete content specified on the customs clearance form; retain one copy of the form; return one copy to the Ha Noi North Customs Branch, Da Nang International Airport Customs Branch, and Tan Son Nhat International Airport Customs Branch.

3.2.2.4 Supervise the process of the enterprise loading goods from Vietnamese transport vehicles onto foreign transport vehicles (if applicable).

Chapter VI

CUSTOMS PROCEDURES FOR TRANSIT GOODS

Article 12. Customs procedures for transit goods

1. Responsibilities of enterprises:

1.1. After the imported transit goods are transferred from the port of entry to the Ha Noi North Customs Branch, Da Nang International Airport Customs Branch, and Tan Son Nhat International Airport Customs Branch, the enterprise shall prepare a list of imported transit goods (signed and stamped by the enterprise); the content of the list includes: name, address of the recipient, name of the goods, unit of measurement, quantity of goods, value.

1.2. For imported transit goods belonging to multiple consignees, the enterprise may declare customs jointly using one declaration form for transit goods (HQ/2002-QC) along with the list of imported transit goods.

1.3. Request the Ha Noi North Customs Branch, Da Nang International Airport Customs Branch, and Tan Son Nhat International Airport Customs Branch to handle customs procedures for imported transit goods.

2. Responsibilities of the Ha Noi North Customs Branch, Da Nang International Airport Customs Branch, Tan Son Nhat International Airport Customs Branch, and the Export Port Customs Branch:

Implement customs procedures for transit goods in accordance with Article 19 of Decree No. 154/2005/NĐ-CP dated December 15, 2005, of the Government detailing certain provisions of the Law on Customs regarding customs procedures and customs inspection and supervision systems.

Chapter VII

IMPLEMENTING PROVISIONS

Article 13. Effective Date

1. This Circular shall take effect 45 days from the date of signature.

2. Repeal Decision No. 93/2008/QĐ-BTC dated October 29, 2008, of the Ministry of Finance promulgating regulations on customs procedures for export, import, and transit goods and items sent through express delivery services.

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

4. The Director General of the General Department of Customs shall instruct the Heads of the Customs Departments of provinces and cities concerned to be responsible for organizing management, monitoring, and implementing the contents stipulated in this Circular.

In case difficulties arise during implementation, the Customs Departments of provinces and cities, and declarants shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for consideration and guidance on specific solutions./.