Circular No. 42/2015/TT-BTC stipulates customs procedures for means of transport exiting, entering, or transiting the country.

CIRCULAR

Regulations on customs procedures for means of transport exiting, entering, and transiting the country

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

Pursuant to the Government Decree No. 27/2007/NĐ-CP dated February 23, 2007 on electronic transactions in financial activities;

Pursuant to Decree No. 83/2007/ND-CP dated May 25, 2007 of the Government on management and operation of civil airports and airfields;

Pursuant to Decree No. 80/2009/ND-CP dated October 1, 2009 of the Government on foreign automobiles registered abroad with right-hand drive participating in traffic in Vietnam;

Pursuant to Decree No. 27/2011/ND-CP dated April 9, 2011 of the Government on provision, exploitation, processing, and utilization of passenger information before entering Vietnam via air routes;

Pursuant to Decree No. 21/2012/NĐ-CP dated March 21, 2012 of the Government on management of seaports and maritime channels;

Pursuant to Decree No. 152/2013/ND-CP dated November 4, 2013 of the Government on management of motor vehicles brought into Vietnam for tourism by foreigners;

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

Pursuant to Decree No. 34/2014/ND-CP dated April 29, 2014 of the Government on regulations of the border area of the Socialist Republic of Vietnam;

Pursuant to Decree No. 112/2014/NĐ-CP dated November 21, 2014 of the Government on management of land border gates;

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

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

The Minister of Finance issues this Circular stipulating customs procedures for means of transport exiting, entering, and transiting the country.

Part I

GENERAL GUIDELINES

Article 1. Scope of Regulation

This Circular stipulates customs procedures for means of transport exiting, entering, and transiting through land border gates, inland waterway border gates, railway border gates, seaports, international airports.

Article 2. Applicability

1. Customs authorities; customs officers.

2. The declarant of customs for means of transport exiting, entering, or transiting.

3. Other state agencies in their coordination in state management over customs for means of transport exiting, entering, or transiting.

Article 3. Explanation of Terms

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

1. Electronic Information Portal of the General Department of Customs is a centralized and unified information system managed by the General Department of Customs for implementing electronic customs procedures.

2. Electronic Declaration System is an information system used by declarants to implement electronic customs procedures.

3. Electronic customs procedure for ships and aircrafts entering, exiting, and transiting is a customs procedure wherein declaration, acceptance of cargo declarations, related documents, and completion of electronic customs procedures for ships and aircrafts entering, exiting, and transiting are carried out through the Electronic Information Portal of the General Department of Customs.

4. Paper-based customs procedure for ships and aircrafts entering, exiting, and transiting is a customs procedure wherein declaration, acceptance of cargo declarations, related documents, and completion of customs procedures for ships and aircrafts entering, exiting, and transiting are carried out using paper documents.

5. Completion of electronic customs procedure for ships and aircrafts entering, exiting, and transiting is the act of the customs authority confirming the completion of electronic customs procedures for ships and aircrafts entering, exiting, and transiting through the Electronic Information Portal of the General Department of Customs.

6. Vehicle Management System for Entry and Exit is software centrally and uniformly managed by the General Department of Customs for updating information, monitoring, and handling customs procedures for temporarily imported-reexported and temporarily exported-reimported means of transport.

Article 4. Place of Customs Procedures

1. For sea-going vessels.

a) Place of receiving, registering, and inspecting customs declarations:

a.1) Headquarters of the customs office through the Electronic Information Portal of the General Department of Customs;

a.2) Main office or representative office of the Maritime Port Control Authority where there is a customs office in cases of force majeure preventing the implementation of electronic customs procedures (must implement customs procedures using paper documents);

a.3) On board the vessel at the request of the Maritime Port Control Authority in cases where there are sufficient grounds to doubt the authenticity of the declaration regarding quarantine of the vessel or the vessel coming from areas affected by diseases related to humans, animals, or plants.

b) Place of physical inspection of the means of transport: at the border gate where the means of transport is moored as designated by the Director of the Maritime Port Control Authority.

2. For international air transport means of transport: headquarters of the customs office at the international civil airport.

3. For international rail transport means of transport: headquarters of the customs office at the international rail station.

4. For road and inland waterway transport means of transport.

a) Headquarters of the customs office in the border gate area for road and inland waterway transport;

b) Common inspection point between Vietnamese Customs and neighboring countries' Customs in the border gate area for road transport.

Article 5. Person filing customs declarations

1. For sea-going vessels.

a) The ship captain or the lawful representative of the carrier (Shipping company or Shipping agent) shall be responsible for filing and processing customs formalities;

b) In cases where the Shipping company or Shipping agent does not have sufficient detailed information on consolidated bills of lading such as detailed description of goods, consignor, consignee, the Freight Forwarding Company issuing that bill of lading shall be responsible for establishing and sending detailed electronic information about the consolidated bill of lading to the General Department of Customs' Electronic Portal.

2. For international air transport means.

a) The aircraft captain or the lawful representative of the carrier (Airline or Airline agent) shall be responsible for filing and processing customs formalities;

b) In cases where electronic customs procedures are implemented, if the Airline or Airline agent does not have sufficient detailed information on consolidated bills of lading such as detailed description of goods, consignor, consignee, the Freight Forwarding Company issuing that bill of lading shall be responsible for establishing and sending detailed electronic information about the consolidated bill of lading to the General Department of Customs' Electronic Portal.

3. For international road transport means: the person controlling the transport means or the agent of the carrier or the representative for the group as provided for in Clause 2, Article 34 of this Circular.

4. For international combined rail transport means: the International Railway Station Manager or the Train Manager or the person authorized by the International Railway Station Manager or Train Manager.

Article 6. Registration to participate in electronic customs procedures for departing, arriving, and transiting aircraft

1. Objectives.

a) Airlines with software declaration standards compatible with the data standards announced by the General Department of Customs;

b) Airlines send an electronic notification of participation (according to Form No. 1 Appendix I issued together with this Circular) to the General Department of Customs' Electronic Portal;

c) Within two working days from the date of receipt of the notification of participation from the Airlines, the General Department of Customs shall examine and reply accepting or rejecting (specifying reasons) through the General Department of Customs' Electronic Portal for the Airlines to know;

d) The General Department of Customs shall be responsible for issuing an account for electronic customs procedures for Airlines, the Customs Office of provinces and cities shall be responsible for issuing an account for electronic customs procedures for Airline agents and Freight Forwarding Companies. Upon receiving the account issuance notification from the General Department of Customs or the Customs Office of provinces and cities, the Airlines, Airline agents, and Freight Forwarding Companies shall be responsible for changing, maintaining, and using the issued accounts.

2. Airlines that have not yet implemented electronic customs procedures shall follow the paper-based customs procedure regulations stipulated in Section 4, Chapter II, Part II of this Circular.

Article 7. Registration to participate in electronic customs procedures for departing, arriving, and transiting ships

1. Objectives.

a) Vietnamese ships, foreign ships departing, arriving, and transiting, except those types of ships mentioned in point b, Clause 1 of this Article;

b) Other types of ships as prescribed in Articles 50 and 58 of Decree No. 21/2012/NĐ-CP, ships without hull identification number (IMO number) if required to perform customs procedures according to the law shall follow the paper-based customs procedure guidelines stipulated in Section 4, Chapter I, Part II of this Circular.

2. Procedures for registering to implement electronic customs procedures.

a) The General Department of Customs shall be responsible for issuing an account for electronic customs procedures for Shipping companies, the Customs Office of provinces and cities shall be responsible for issuing an account for electronic customs procedures for Shipping agents and Freight Forwarding Companies. Upon receiving the account issuance notification from the General Department of Customs or the Customs Office of provinces and cities, the Shipping companies, Shipping agents, and Freight Forwarding Companies shall be responsible for changing, maintaining, and using the issued accounts.

b) In cases where Shipping companies, Shipping agents, and Freight Forwarding Companies have already been issued an account for electronic customs procedures, they do not need to re-register according to the guidance in Clause 2 of this Article.

Article 8. Principles for conducting electronic customs procedures for inbound, outbound, and transit ships and aircrafts.

1. Declaration of customs and submission of declaration information for outbound, inbound, and transit ships and aircrafts must be carried out before the ship arrives at the port and before the ship leaves the port, in accordance with the deadlines stipulated in Article 69 of the Customs Law.

2. The confirmation of completion of electronic customs procedures for inbound, outbound, and transit ships and aircrafts shall be decided before the ship arrives at or departs from the port based on the declaration information.

Article 9. Collection of fees for customs procedures

1. Regarding the objects, collection rates, collection, payment, management, and utilization of customs fees shall be implemented in accordance with the regulations of the Ministry of Finance.

2. Place of payment: the declarant shall transfer or pay money to the State Treasury, credit institutions, organizations entrusted to collect fees by the customs authority, or the customs authority.

3. Forms of payment of customs fees.

a) For means of transport that conduct customs procedures using paper documents, the declarant pays the customs fee each time the means of transport exits, enters, or transits.

b) For means of transport that conduct customs procedures electronically, the declarant may choose to pay the customs fee each time the means of transport exits, enters, or transits according to the provisions of point a, Clause 3 of this Article, or pay the customs fee monthly. The procedure for paying the customs fee monthly is as follows:

b.1) The declarant submits a written registration with the Customs Sub-department where the means of transport conducts customs procedures regarding the payment of customs fees monthly and receives approval from the Customs Sub-department.

b.2) At the end of the registration period, the declarant pays the customs fees for the means of transport that exit, enter, or transit during the period.

 

 

 

 

 

Part II

GUIDANCE ON SPECIFIC PROCEDURES

PART I

CUSTOMS PROCEDURES FOR OUTBOUND, INBOUND, AND TRANSIT SHIPS

Section 1

ELECTRONIC CUSTOMS PROCEDURES FOR INBOUND SHIPS

Article 10. Creation of Electronic Information for Customs Declarations

1. The declarant may choose one of the following two methods to create electronic information:

a) Create according to the format standard published by the General Department of Customs and sent to the General Department of Customs's electronic portal; or

b) Declare directly on the General Department of Customs's electronic portal.

2. The electronic customs declaration for inbound ships includes the documents specified in Appendix II issued together with this Circular, specifically:

a) A general declaration form according to Form No. 1;

b) An import goods declaration form by sea according to Form No. 2;

c) Information about secondary bills of lading (house bill of lading) according to Form No. 3;

d) Crew list according to Form No. 4;

đ) A crew baggage and shipboard personnel declaration form according to Form No. 5;

e) A ship's stores declaration form according to Form No. 6;

g) Passenger list (if applicable) according to Form No. 7;

h) A dangerous goods declaration form in case the ship carries dangerous goods according to Form No. 8.

3. Reception and feedback of electronic customs declaration information.

a) The declarant sends the electronic file within the deadline stipulated in Clause 1, Article 66 of Decree No. 08/2015/ND-CP;

b) The General Department of Customs's electronic portal accepts electronic declarations 24 hours a day, seven days a week;

c) Feedback information:

c.1) In cases where the declaration information meets all criteria and formats as prescribed, the electronic customs data processing system automatically sends an acceptance notification of the declaration content according to Form No. 9 in Appendix II issued together with this Circular;

c.2) In cases where the declaration information is incomplete, the electronic customs data processing system automatically sends a notice of non-receipt and guides the declarant to re-declare according to Form No. 9 in Appendix II issued together with this Circular.

4. Amendment and supplementation of information on electronic customs declarations for inbound ships.

a) The declarant: if the declarant requests to amend or supplement the electronic customs declaration information for inbound ships already submitted to the customs authority, the declarant shall carry out the amendment or supplementation with the customs authority handling the ship's procedures according to the provisions of Clause 1 of this Article. The declaration amendment and supplementation can be made before or after the ship's entry;

b) Customs authority:

b.1) The Customs Sub-department handling the inbound ship's procedures receives the amended and supplemented declaration information, records it in the system, and provides it to relevant units to implement related operational tasks;

b.2) For amendments and supplements to the import goods declaration form and secondary bills of lading, the risk management system of the customs authority will automatically update the amended and supplemented information to apply appropriate risk management measures when handling customs procedures;

b.3) For other document amendments: if the ship has already entered the port and the declarant requests to amend or supplement the declaration information, if there are valid reasons, the Head of the Customs Sub-department handling the ship's procedures decides to allow the amendment or supplementation of the declaration information.

5. In cases of force majeure when the electronic declaration system encounters problems, the declaration and customs procedures shall be conducted using paper documents according to Article 15 of this Circular. When the system is restored, the declarant creates and sends electronic information to the system.

Article 11. Customs Procedures

1. Responsibilities of the Customs Branch.

a) Receiving and processing information from electronic customs declarations on the General Department of Vietnam Customs' website; checking, compiling, analyzing the declaration information and other information (risk management information, information from other units within and outside the sector), and handling:

a.1) If the customs declaration information complies with legal regulations and there is no suspicious information, then complete the customs procedures for the inbound vessel;

a.2) In cases where the customs declaration only contains master bill information but lacks house bill information, still complete the customs procedures for the inbound vessel while requesting the declarant to supplement house bill information if available. If there is a house bill but the declarant does not declare it, the customs authority may apply business measures such as not clearing customs or not allowing the imported goods to be moved out of the customs supervision area;

a.3) In cases where there are signs of illegal transportation of goods, the customs authority will handle the vessel's entry procedures, supervise the vessel and cargo during unloading, and store them in the customs supervision area; simultaneously report to the Head of the Customs Branch to decide on the form and extent of actual inspection of the goods and implement other related business measures according to regulations;

a.4) In cases where there is a written request from other competent authorities such as the Maritime Port Authority, Court, Police, Border Guard to temporarily suspend customs procedures, actively coordinate with these authorities to handle the situation according to regulations, and report to the Provincial/City Customs Department and the General Department of Vietnam Customs for guidance on handling;

b) For the cases mentioned in points a.1, a.2, a.3 of Clause 1 of this Article, after completing the customs procedures for the inbound vessel, the Customs Branch sends the "Notification of Completion of Customs Procedures for Vessel" in Form No. 10 of Appendix II issued along with this Circular in electronic form to the declarant, the Maritime Port Authority, and other relevant management agencies through the National Single Window Portal;

2. Responsibilities of the Customs Declarant.

a) Implement decisions of the customs authority according to the legal regulations on customs procedures for inbound vessels;

b) Create electronic information about the customs file, send the electronic customs file according to Article 10 of this Circular;

c) When the inbound vessel has safely anchored at the position designated by the Maritime Port Authority and after completing entry procedures with other management agencies, the customs declarant sends the Electronic Notification of Arrival of Vessel to the Customs Branch handling the vessel's procedures in Form No. 11 of Appendix II issued along with this Circular. The time of sending the Notification of Arrival of Vessel is determined as the time when the imported goods carried on the vessel arrive at the Vietnamese border gate, serving as the basis for implementing related management policies;

Section 2

CUSTOMS ELECTRONIC PROCEDURES FOR OUTBOUND VESSELS

Article 12. Creating Electronic Information About the Customs File

1. The declarant may choose one of the following two methods to create electronic information:

a) Create according to the format standard published by the General Department of Customs and sent to the General Department of Customs's electronic portal; or

b) Declare directly on the General Department of Customs's electronic portal.

2. The electronic customs file for outbound vessels includes certificates according to the models specified in Appendix II issued along with this Circular, specifically:

a) A general declaration form according to Form No. 1;

b) Exported Goods Declaration Form by Sea in Form No. 2;

c) Crew List in Form No. 4;

d) Crew Luggage and Onboard Staff Declaration Form in Form No. 5;

đ) Vessel Reserve Declaration Form in Form No. 6;

e) Passenger List (if applicable) in Form No. 7;

3. Reception and feedback of electronic customs declaration information.

a) The customs declarant shall submit the electronic file according to the deadline stipulated in Clause 2 of Article 66 of Decree No. 08/2015/NĐ-CP;

b) The electronic data processing system receives electronic declaration information 24 hours a day and 7 days a week;

c) Feedback information:

c.1) In cases where the declaration information meets all criteria and formats as prescribed, the electronic customs data processing system automatically sends an acceptance notification of the declaration content according to Form No. 9 in Appendix II issued together with this Circular;

c.2) In cases where the declaration information is incomplete, the electronic customs data processing system automatically sends a notice of non-receipt and guides the declarant to re-declare according to Form No. 9 in Appendix II issued together with this Circular.

4. Amending and Supplementing Information About the Outbound Vessel's Electronic Customs File:

a) The customs declarant: if the customs declarant requests to amend or supplement the electronic customs file that has been submitted to the customs authority, the declarant shall carry out the amendment or supplementation with the customs authority handling the vessel's procedures according to Clause 1 of this Article. The time of declaration for amendment and supplementation:

a.1) For the exported goods declaration: within 24 hours from the time the vessel departs;

a.2) Other certificates must be completed before the departure of the vessel. In cases where the vessel has already departed and the customs declarant requests to amend or supplement the declaration information, if there are valid reasons, the Head of the Customs Branch handling the vessel's procedures decides to allow the amendment or supplementation of the declaration information;

b) The customs authority: the Customs Branch handling the outbound vessel's procedures receives the amended and supplemented declaration information, stores it in the system, and provides it to relevant functional units to implement related business operations;

5. In cases of force majeure when the electronic declaration system encounters issues, the declaration and customs procedures shall be conducted using paper files according to Article 16 of this Circular. Once the system is restored, the customs declarant shall create and upload electronic information to the system.

Article 13. Customs Procedures

1. Responsibilities of the Customs Branch.

a) Receiving and processing information declared for customs on the electronic data processing system; inspecting, summarizing, analyzing the declared information and other relevant information (risk management information, information from other units within and outside the sector), and handling:

a.1) If the information declared for customs complies with legal regulations and there is no suspicious information, then complete the customs procedures for the outbound vessel;

a.2) In cases where there is a written request to temporarily suspend customs procedures from other competent authorities such as the Maritime Port Inspection Authority, Court, Police Agency, Border Guard, actively coordinate with these authorities to handle according to regulations, while reporting to the Provincial/City Customs Department and General Department of Customs for guidance on handling.

b) For the cases mentioned in points a.1 and a.2 of Clause 1 of this Article, after completing the customs procedures for the inbound vessel, the Customs Sub-department shall send the "Notification of Completion of Customs Procedures for Vessel" in form number 10 of Appendix II issued together with this Circular in electronic format to the declarant, the Maritime Port Inspection Authority, and other related management agencies through the National Single Window Portal.

2. Responsibilities of the Customs Declarant.

a) Implement decisions of the customs authority in accordance with the legal regulations on customs procedures for outbound vessels;

b) Create electronic information about the customs declaration file, submit the electronic customs declaration file as stipulated in Article 12 of this Circular;

c) After completing the outbound procedures with the management agencies, the declarant sends the "Confirmation Notification of Vessel Departure from Port" electronically to the Customs Sub-department handling the vessel's procedures in form number 12 of Appendix II issued together with this Circular. The time of sending the Confirmation Notification of Vessel Departure from Port is determined as the time when the vessel and exported goods carried on board depart from the Vietnamese port, serving as the basis for implementing related management policies.

Section 3

ELECTRONIC CUSTOMS PROCEDURES FOR PASSENGER VESSELS

Article 14. Customs Procedures

1. Responsibilities of the declarant.

a) When the vessel enters: create electronic information for the customs declaration file and implement customs procedures for inbound vessels as stipulated in Articles 10 and 11 of this Circular;

b) When the vessel departs: if there are changes in the documents at entry, the declarant creates electronic information for the customs declaration file for the changed documents compared to the entry stage and implements customs procedures for outbound vessels as stipulated in Articles 12 and 13 of this Circular.

2. Responsibilities of the Customs Sub-department where the vessel enters.

a) Implement electronic customs procedures for inbound vessels as stipulated in Article 11 of this Circular;

b) Prepare the transfer form for transit vessel files in form number 01/PQC of Appendix III issued together with this Circular, confirm with digital signature, and upload to the System;

c) Seal the storage warehouse and cargo hold (if conditions permit and if necessary);

d) Check on the System the results of customs procedures for outbound vessels reported by the Customs Sub-department handling the outbound vessel procedures, cooperate with the Customs Sub-department handling the outbound vessel procedures to verify and handle according to regulations in cases where the transit vessel violates customs laws (if any).

3. Responsibilities of the Customs Sub-department where the vessel departs.

a) Access information on the summary declaration of transit goods, related information on goods, vessels on the System;

b) Inspect the sealing status of the storage warehouse and cargo hold (if any);

c) Confirm with digital signature and send to the System notifications regarding the receipt of information on the vessel, goods, and related violations, cooperate with the Customs Sub-department handling the inbound vessel procedures to verify and handle according to regulations in cases where the transit vessel violates customs laws (if any);

d) Implement customs procedures for outbound vessels as stipulated in Article 13 of this Circular.

Section 4

 CUSTOMS PROCEDURES BY PAPER FILES FOR OUTBOUND, INBOUND, AND TRANSIT VESSELS

Article 15. Customs procedures for inbound vessels

1. Customs documents: The customs documents for inbound vessels include certificates (if any) as prescribed in Clause 2, Article 10 of this Circular (one original copy for each certificate), except for the passenger list which must be submitted with one copy.

2. Time limit for customs procedures.

a) For declarants: Declarants must declare and submit customs documents no later than two hours after the Port Authority notifies that the transport means has arrived at the position to meet the pilot;

b) For customs authorities: Not more than one hour from the time the declarant submits complete customs documents as required.

3. Completion of customs procedures:

a) Customs officers receive the customs documents, check the completeness and conformity of the certificates within the customs documents;

b) If the certificates are complete and conforming, the customs procedures will be completed. The customs officer signs and stamps on the certificates within the customs documents. In particular, for the cargo declaration form (if any), the customs officer records the total number of pages, signs, and stamps on the first and last pages of the cargo declaration form;

c) If the certificates are incomplete or non-conforming, the customs officer informs the declarant to supplement necessary information to complete the customs procedures for the inbound vessel;

d) After completing the customs procedures, the customs officer sends a copy of the import cargo declaration form (if any) to the Customs Branch where the vessel is moored, the Customs Control Team; records or enters into the computer the information about the name of the vessel, nationality of the vessel, name of the ship agency (if any), name of the captain, total number of crew members, location of the vessel's mooring, port of arrival, time of arrival, time of mooring, name and quantity of goods carried on board the vessel (if any); store the documents according to regulations.

4. Other provisions.

a) In cases where the customs declaration only contains information about the master bill but not the house bill, the customs procedures for the inbound vessel will still be completed, while requesting the declarant to supplement information about the house bill (if any). If there is a house bill but the declarant does not declare it, the customs authority may apply business measures such as not allowing clearance or not permitting the imported consignment to be moved out of the customs surveillance area;

b) In cases where there are signs of transporting goods in violation of customs laws, the customs authority shall implement entry procedures for the vessel, organize supervision of the vessel and goods during unloading, and retain them in the customs surveillance area; simultaneously report to the Head of the Customs Branch to decide on the form and extent of actual inspection of goods and implement other related business measures as prescribed;

c) In cases where there is a written request to temporarily suspend customs procedures from other competent authorities such as the Maritime Port Authority, Court, Police Agency, Border Guard, the customs authority shall proactively coordinate with these authorities to handle the matter according to regulations, and report to the Provincial/City Customs Department and General Department of Customs for guidance on handling.

Article 16. Customs procedures for outbound vessels

1. Customs documents: The customs documents for outbound vessels include certificates (if any) as prescribed in Clause 2, Article 12 of this Circular (one original copy for each certificate), except for the passenger list which must be submitted with one copy.

2. Time limit for customs procedures.

a) For declarants: Declarants must declare and submit customs documents no later than one hour before the vessel departs the port. For passenger vessels and regular route vessels, the latest time is immediately before the vessel prepares to depart the port;

b) For customs authorities: Not more than one hour from the time the declarant submits complete customs documents as required.

3. Completion of customs procedures.

a) Customs officers receive the customs documents, check the completeness and conformity of the certificates within the customs documents;

b) If the certificates are complete and conforming, the customs procedures will be completed. The customs officer signs and stamps on the certificates within the customs documents. In particular, for the cargo declaration form (if any), the customs officer records the total number of pages, signs, and stamps on the first and last pages of the cargo declaration form;

c) If the certificates are incomplete or non-conforming, the customs officer informs the declarant to supplement necessary information to complete the customs procedures for the outbound vessel;

d) After completing the customs procedures, the customs officer sends a copy of the export cargo declaration form (if any) to the Customs Branch where the vessel is moored, the Customs Control Team; records or enters into the computer the information about the name of the vessel, nationality of the vessel, name of the ship agency (if any), name of the captain, total number of crew members, location of the vessel's mooring, time of departure, destination port, name and quantity of goods carried on board the vessel (if any); store the documents according to regulations.

4. In cases where there is a written request to temporarily suspend customs procedures from other competent authorities such as the Maritime Port Authority, Court, Police Agency, Border Guard, the customs authority shall proactively coordinate with these authorities to handle the matter according to regulations, and report to the Provincial/City Customs Department and General Department of Customs for guidance on handling.

Article 17. Customs procedures for transit ships

1. Customs procedures when the ship enters the country.

The Customs Sub-department where the ship enters shall perform:

a) In accordance with the provisions of Clause 15 of this Circular;

b) Prepare two Transit Ship File Transfer Forms according to Model No. 01/PQC Appendix III issued together with this Circular; seal the file containing the following documents (copies, stamped with matching seals): one cargo declaration form (if applicable), one general declaration form, one crew list, one passenger list (if applicable), one vessel reserve declaration form, one crew baggage declaration form, one Transit Ship File Transfer Form. Hand over the sealed file to the ship's captain to transfer to the Customs Sub-department where the ship will exit;

c) Seal the reserve storage area and cargo hold (if conditions permit and if necessary).

2. Customs procedures at the place of departure.

The Customs Sub-department where the ship departs shall perform:

a) Require the ship's captain to submit to the Customs Sub-department the sealed file transferred from the Customs Sub-department where the ship entered;

b) Accept the sealed file from the ship's captain as mentioned above;

c) The officer of the Customs Sub-department where the ship departs signs and stamps on the Transit Ship File Transfer Form and faxes it to the Customs Sub-department where the ship entered to notify that the file, goods, and related violations concerning the transport means, goods, crew members, and passengers (if any) have been received;

d) Perform customs procedures for the departing ship in accordance with the provisions of Article 16 of this Circular.

Chapter II

CUSTOMS PROCEDURES FOR AIRCRAFT EXITING, ENTERING, TRANSIT ELECTRONIC CUSTOMS PROCEDURES FOR AIRCRAFT ENTERING THE COUNTRY

Section 1

Article 18. Creation of electronic information on customs files

a) Create in accordance with the format standard published by the General Department of Customs to be sent to the General Department of Customs Electronic Information Portal; or

1. The declarant may choose one of the following two methods to create electronic information:

2. The electronic customs file for aircraft entering the country includes certificates according to the models prescribed in Appendix IV issued together with this Circular, specifically:

b) Declare directly on the General Department of Customs's electronic portal.

a) The air import cargo declaration form (if applicable) according to Model No. 1;

b) Information about secondary waybills (if applicable) according to Model No. 2;

c) Passenger list (if applicable) according to Model No. 3;

d) Crew and staff list working on the aircraft according to Model No. 4;

đ) Passenger checked baggage summary declaration form (if applicable) according to Model No. 5.

3. Receiving and responding to electronic customs file information:

a) The declarant shall send the electronic file within the time limit stipulated in Clause 1 of Article 62 of Decree No. 08/2015/ND-CP;

4. Amending and supplementing information on the electronic customs file for aircraft entering the country:

b) The electronic data processing system receives electronic declaration information 24 hours a day and 7 days a week;

c) Feedback information:

c.1) In cases where the declaration information meets all criteria and formats as prescribed, the electronic customs data processing system automatically sends an acceptance notification of the declaration content according to Form No. 9 in Appendix II issued together with this Circular;

c.2) In cases where the declaration information is incomplete, the electronic customs data processing system automatically sends a notice of non-receipt and guides the declarant to re-declare according to Form No. 9 in Appendix II issued together with this Circular.

a) The declarant: If the declarant requests to amend or supplement the electronic customs file information for aircraft entering the country that has already been submitted to the customs authority, the declarant shall carry out the amendment or supplementation with the Customs Sub-department handling the aircraft procedures in accordance with Clause 1 of this Article. The time of amending and supplementing can be before or after the aircraft enters the country.

b.1) The Customs Sub-department handling the entry procedures for the aircraft receives the amended and supplemented information, stores it in the system, and provides it to relevant units to implement related operational tasks;

b) Customs authority:

b.2) For amendments and supplements to the import cargo declaration form and secondary waybill: The risk management system of the customs authority will automatically update the amended and supplemented information to apply appropriate risk management measures when handling customs procedures;

b.3) For other certificate amendments: In cases where the aircraft has already entered the country and the declarant requests to amend or supplement the declaration information, if there are valid reasons, the Head of the Customs Sub-department handling the aircraft procedures decides to allow the amendment or supplementation of the information.

5. In case of force majeure when the electronic declaration system encounters a malfunction, the declaration and customs procedures shall be carried out using paper files in accordance with Article 23 of this Circular. When the system is restored, the declarant shall create and send electronic information to the system.

5. In cases of force majeure due to electronic declaration system failures, declarations and customs procedures shall be carried out using paper documents in accordance with Article 23 of this Circular. Once the system is restored, the declarant shall establish and transmit electronic information to the system.

Article 19. Customs Procedures

1. Responsibilities of the Customs Branch.

a) Receiving and processing information from customs declarations on the electronic data processing system or from paper files; checking, summarizing, analyzing declaration information and other information (risk management information, information from other units within and outside the sector) and handling:

a.1) If the customs declaration information complies with legal regulations and there is no suspicious information, then complete the customs procedures for the inbound aircraft.

a.2) In cases where the customs declaration only contains main bill of lading information without secondary bill of lading information, still complete the customs procedures for the inbound aircraft while requesting the declarant to supplement the secondary bill of lading information. If the declarant does not provide the secondary bill of lading, the customs authority will apply business measures such as not clearing customs or not allowing the import consignment to be moved out of the customs supervision area.

a.3) In cases where there are signs of illegal transportation of goods, the customs authority will implement entry procedures for the aircraft, organize supervision of the aircraft and goods when unloading, and retain them in the customs supervision area; simultaneously report to the Head of the Customs Branch to decide on the form and degree of actual inspection of goods and implement other related business measures according to regulations.

a.4) In cases where there is a written request from other competent authorities such as the Civil Aviation Port Authority, the Court, or the Police Department to temporarily suspend customs procedures, actively coordinate with these authorities to handle the situation according to regulations, and report to the Provincial/City Customs Office and the General Department of Customs for guidance on handling.

b) After completing the electronic customs procedures for inbound aircraft as specified in points a.1, a.2, a.3 of Clause 1 of this Article, the Customs Branch sends the "Notification of Completion of Aircraft Customs Procedures" in Form No. 10 of Appendix II of this Circular in electronic form or in paper form (applicable in cases where electronic receipt is not possible) to the declarant, the Civil Aviation Port Authority, relevant agencies, and port operating enterprises regarding the completion of customs procedures for inbound aircraft.

2. Responsibilities of the Customs Declarant.

a) Implement decisions of the customs authority according to legal regulations on customs procedures for inbound aircraft.

b) Establish electronic information on the customs file, submit the electronic customs file as stipulated in Article 18 of this Circular.

c) In cases of electronic procedures, after the inbound aircraft has safely parked at the location designated by the Civil Aviation Port Authority and completed entry procedures with other management agencies, the declarant sends the Electronic Confirmation Notification of Aircraft Arrival to the Customs Branch handling the aircraft procedures (in Form No. 11 of Appendix II issued with this Circular). The time of sending the Confirmation Notification of Aircraft Arrival is determined as the time when imported goods carried on the aircraft arrive at the Vietnamese border gate, serving as the basis for implementing related management policies.

Section 2

ELECTRONIC CUSTOMS PROCEDURES FOR OUTBOUND AIRCRAFT

Article 20. Establishment of Information on Customs Files

1. The declarant may choose one of the following two methods to create electronic information:

a) Create according to the format standard published by the General Department of Customs and sent to the General Department of Customs's electronic portal; or

b) Declare directly on the General Department of Customs's electronic portal.

2. The electronic customs file for outbound aircraft includes certificates according to the models prescribed in Appendix IV issued together with this Circular, specifically:

a) Export cargo declaration form by air transport (if applicable) in Form No. 6.

b) Passenger list (if applicable) in Form No. 3.

c) Crew and staff list on the aircraft in Form No. 4.

d) Passenger checked baggage declaration form (if applicable) in Form No. 5.

a) The declarant shall send the electronic file within the time limit stipulated in Clause 1 of Article 62 of Decree No. 08/2015/ND-CP;

a) The declarant shall send the electronic file according to the deadline stipulated in Clause 2 of Article 62 of Decree No. 08/2015/NĐ-CP.

b) The electronic data processing system receives electronic declaration information 24 hours a day, 7 days a week.

c) Feedback information:

c.1) In cases where the declaration information meets all criteria and formats as prescribed, the electronic customs data processing system automatically sends an acceptance notification of the declaration content according to Form No. 9 in Appendix II issued together with this Circular;

c.2) In cases where the declaration information is incomplete, the electronic customs data processing system automatically sends a notice of non-receipt and guides the declarant to re-declare according to Form No. 9 in Appendix II issued together with this Circular.

4. Amend and supplement information on the electronic customs file of outbound aircraft.

a) The declarant: if the declarant requests to amend or supplement the electronic customs file of outbound aircraft that has been sent to the customs authority, the declarant shall carry out the amendment or supplementation with the Customs Branch handling the aircraft procedures according to the provisions of Clause 1 of this Article. The time of declaration for amendment and supplementation:

a.1) For the export cargo declaration form: within 24 hours from the time the aircraft departs.

a.2) Other certificates must be completed before the departure of the aircraft.

b) The customs authority: the Customs Branch handling the outbound aircraft procedures receives the amended and supplemented declaration information, stores it in the system, and provides it to relevant functional units to implement related business operations.

5. In cases of force majeure when the electronic declaration system encounters problems, the declaration and customs procedures shall be carried out using paper files according to the provisions of Article 24 of this Circular. When the system is restored, the declarant establishes and sends electronic information to the system.

Article 21. Customs Procedures

1. Responsibilities of the Customs Sub-Department:

a) Receiving, processing information declared for customs on the electronic data processing system or paper files; inspecting, summarizing, analyzing declaration information and other information (risk management information, information from other units within and outside the industry) and handling:

a.1) If the information declared for customs complies with legal regulations and there is no suspicious information, then complete the customs procedures for the outbound aircraft;

a.2) In cases where other competent authorities such as the Civil Aviation Port Authority, Court, Public Security Agency, and other management agencies request a temporary halt to customs procedures, temporarily suspend the procedures according to the request and proactively coordinate with these agencies to handle the situation in accordance with regulations, while reporting to the Provincial/City Customs Department and the General Customs Department for guidance on handling.

b) After completing the electronic customs procedures for the outbound aircraft as specified in points a.1 and a.2 of Clause 1 of this Article, the Customs Sub-Department sends the "Notification of Completion of Aircraft Customs Procedures" in Form No. 10 of Appendix II of this Circular in electronic form or on paper (applicable if electronic receipt is not possible) to the declarant, the Civil Aviation Port Authority, relevant agencies, and the airport business enterprise regarding the completion of customs procedures for the outbound aircraft.

2. Responsibilities of the Customs Declarant.

a) Implement decisions of the customs authority in accordance with the legal provisions on customs procedures for outbound aircraft;

b) Establish electronic information on the customs file, submit the electronic customs file in accordance with Article 20 of this Circular;

c) After completing the outbound procedures with the management agencies, the declarant sends the "Confirmation Notification of Vessel Departure from Port" electronically to the Customs Sub-department handling the vessel's procedures in form number 12 of Appendix II issued together with this Circular. The time of sending the Confirmation Notification of Vessel Departure from Port is determined as the time when the vessel and exported goods carried on board depart from the Vietnamese port, serving as the basis for implementing related management policies.

Section 3

 ELECTRONIC CUSTOMS PROCEDURES FOR AIRCRAFT OVERFLIGHT

Article 22. Customs Procedures

1. Aircraft overflight that stops for technical reasons does not need to declare customs. The customs authority is responsible for:

a) Conducting customs supervision in accordance with regulations throughout the period the aircraft is parked at the airport.

b) Handling customs procedures for exported goods supplied to the aircraft (if applicable).

2. In cases where the aircraft overflight stops or parks at the airport and has export or import cargo loading/unloading and passengers boarding/deplaning, the airport business enterprise is responsible for notifying the Customs Sub-Department of related information in accordance with Article 64 of Decree No. 08/2015/NĐ-CP. The customs procedures shall be carried out as follows:

a) When the aircraft arrives, it shall be handled in accordance with the provisions of Article 23 of this Circular;

b) When the aircraft departs, if there are changes to the documents upon arrival, the declarant and the customs authority shall handle the customs procedures in accordance with the provisions of Article 24 of this Circular.

c) Handling customs procedures for exported goods supplied to the aircraft (if applicable).

Section 4

CUSTOMS PROCEDURES WITH PAPER DOCUMENTS FOR OUTBOUND, INBOUND, AND OVERFLIGHT AIRCRAFT

Article 23. Customs Procedures for Inbound Aircraft

1. Customs File: The customs file for inbound aircraft includes documents (if any) as stipulated in Clause 2, Article 18 of this Circular (one original copy for each document). For the import goods declaration form (if any), the declarant submits two original copies.

2. Time limit for customs procedures.

a) For the declarant: the declarant must declare and submit the customs file immediately after the aircraft lands at the designated position by the Director of the Civil Aviation Port Authority;

b) For customs authorities: Not more than one hour from the time the declarant submits complete customs documents as required.

3. Completion of customs procedures.

a) Customs officers receive the customs documents, check the completeness and conformity of the certificates within the customs documents;

b) If all documents are complete and compliant, the customs procedures are completed. The customs officer signs and stamps the documents in the customs file. For the import goods declaration form (if any), the officer records the total number of pages, signs, and stamps the first and last page of the declaration form;

c) If the certificates are incomplete or non-conforming, the customs officer informs the declarant to supplement necessary information to complete the customs procedures for the inbound vessel;

d) After completing the customs procedures, the customs officer sends a copy of the import goods declaration form (if any) to functional units when requested; record or enter into the computer the information about the aircraft name, aircraft nationality, captain's name, total flight crew, aircraft parking position, aircraft arriving from, time of aircraft parking; store the file in accordance with regulations.

Article 24. Customs procedures for outbound aircraft

1. Customs declaration dossier: The customs declaration dossier for outbound aircraft includes certificates (if any) as prescribed in Clause 2, Article 20 of this Circular (one original copy for each certificate). As for the export goods declaration form (if any), the declarant shall submit two original copies.

2. Time limit for customs procedures.

a) For the declarant: the declarant must declare and submit the customs declaration dossier immediately before the transport organization terminates the procedure of accepting the exported goods and passengers' departure.

b) For customs authorities: Not more than one hour from the time the declarant submits complete customs documents as required.

3. Completion of customs procedures:

a) Customs officers receive the customs documents, check the completeness and conformity of the certificates within the customs documents;

b) If the certificates are complete and conforming, the customs procedures will be completed. The customs officer signs and stamps on the certificates within the customs documents. In particular, for the cargo declaration form (if any), the customs officer records the total number of pages, signs, and stamps on the first and last pages of the cargo declaration form;

c) If the certificates are incomplete or non-conforming, the customs officer informs the declarant to supplement necessary information to complete the customs procedures for the outbound vessel;

d) After completing the customs procedures, the customs officer shall send a copy of the export goods declaration form (if any) to relevant units upon request; record or enter into the computer information about the aircraft name, aircraft nationality, captain's name, total number of crew members, aircraft parking position, destination of the outbound aircraft, time of aircraft parking; store the dossier according to regulations.

Article 25. Customs procedures for transit aircraft

Customs procedures for transit aircraft shall be carried out in accordance with Article 22 of this Circular.

Chapter III

CUSTOMS PROCEDURES FOR OUTBOUND AND INBOUND TRANSPORT MEANS

THROUGH LAND AND INLAND WATERWAY BORDER GATES

Section 1

GENERAL PROVISIONS

Article 26. Acceptance and customs inspection of transport means declaration dossier

1. Foreign temporary imported transport means or Vietnamese temporary exported transport means:

a) Responsibilities of the declarant: submit and present certificates as prescribed in Articles 74, 75, 78, 79, and 80 of Decree No. 08/2015/ND-CP. The temporary import-reexport declaration form for road transport means, according to Model No. 1 of Appendix V issued together with this Circular. The temporary import-reexport declaration form for inland waterway transport means, according to Model No. 2 of Appendix V issued together with this Circular.

b) Responsibilities of the Customs Authority:

b.1) Accept the dossier submitted and presented by the transport means operator;

b.2) Inspect the dossier, count the quantity and types of certificates, and check the contents of the certificates in the customs declaration dossier, paying attention to checking the following documents:

b.2.1) Permit from the competent authority (except for cases where the transport means operates within the border gate area and inland waterway transport means that international treaties between Vietnam and neighboring countries do not require permits): Check the validity period of temporary import-reexport, route, exit border gate, entry border gate;

b.2.2) Vehicle registration certificate still valid for circulation;

b.2.3) Other documents including:

b.2.3.1) Driving license suitable for the type of vehicle;

b.2.3.2) Certificate of mechanical vehicle inspection still valid as prescribed in the international treaty on road transport between Vietnam and neighboring countries, appropriate to the purpose of the trip;

b.2.3.3) Passport of the driver and vehicle registration certificate of the vehicle driven must be issued by the same Party, except:

- Vehicles of diplomatic agencies including embassies, general consulates, trade offices, news agencies carrying license plates of the other contracting party crossing the border to perform official duties.

- Cases where international treaties between Vietnam and neighboring countries provide otherwise.

During the inspection process of the transport means dossier, if the dossier or documents are found to be incomplete or invalid, refuse to accept the registration of the dossier, clearly inform the reasons for non-acceptance and deficiencies needed to be supplemented to the declarant, return the dossier to the declarant. If the declarant requests, a business requirement notice according to Model No. 3 of Appendix V issued together with this Circular must be provided.

2. Foreign re-exported transport means or Vietnamese re-imported transport means:

a) Responsibilities of the declarant:

a.1) Submit and present certificates as prescribed in Articles 74, 75, 78, 79, and 80 of Decree No. 08/2015/ND-CP. The temporary import-reexport declaration form for road transport means, according to Model No. 1 of Appendix V issued together with this Circular. The temporary import-reexport declaration form for inland waterway transport means, according to Model No. 2 of Appendix V issued together with this Circular;

a.2) Supplement declarations (if any) of changes other than those declared at the time of temporary import or export.

b) Responsibilities of the Customs Authority:

b.1) Accept the customs declaration dossier submitted and presented by the declarant, enter information into predetermined fields in the road transport means management software system;

b.2) Inspect the dossier, count the quantity and types of certificates, and check the contents of the certificates in the customs declaration dossier, paying attention to checking the following documents:

b.2.1) Document extending the circulation period of the transport means (if any);

b.2.2) Permit from the competent authority (regarding the validity period of temporary import-reexport, route...);

b.2.3) Other documents including:

b.2.3.1) Valid driving license suitable for the type of vehicle;

b.2.3.2) Valid certificate of mechanical vehicle inspection as prescribed in the international treaty on road transport between Vietnam and neighboring countries;

b.2.3.3) Valid passport of the driver and vehicle registration certificate of the vehicle driven must be issued by the same Party, except:

- Vehicles of diplomatic agencies including embassies, general consulates, trade offices, news agencies carrying license plates of the other contracting party crossing the border to perform official duties.

- Cases where international treaties between Vietnam and neighboring countries provide otherwise.

During the inspection process of the transport means dossier, if the dossier or documents are found to be incomplete or invalid, refuse to accept the registration of the dossier, clearly inform the reasons for non-acceptance and deficiencies needed to be supplemented to the declarant, return the dossier to the declarant. If the declarant requests, a business requirement notice according to Model No. 3 of Appendix V issued together with this Circular must be provided.

Article 27. Declaration for Means of Transport Leaving and Entering the Country

1. Declaration for Motor Vehicles Leaving and Entering the Country.

a) In case of using software to manage road transport vehicles:

a.1) Responsibilities of customs officers:

a.1.1) Accept and check the declaration forms submitted by the declarant according to Article 26 of this Circular, if the conditions for leaving and entering the country are met, then enter the information into the designated fields on the software managing road transport vehicles;

a.1.2) Print out the means of transport declaration form from the software managing road transport vehicles.

a.2) Responsibilities of the declarant: sign the means of transport declaration form and bear responsibility for the authenticity of the provided information to the Customs authority.

b) In case the software for managing road transport vehicles cannot be used due to software errors, network issues, or power outage:

b.1) Responsibilities of customs officers:

b.1.1) Provide free means of transport declaration forms to the declarant.

b.1.2) Assist and guide the declarant to fill in the information in the designated fields on the means of transport declaration form (including both copies) at the section for the vehicle operator.

b.2) Responsibilities of the declarant: declare and sign the means of transport declaration form, and bear responsibility for the authenticity of the provided information to the Customs authority.

2. Declaration for Domestic Watercraft Leaving and Entering the Country (registered under Vietnamese and Cambodian laws).

a) Declaration for domestic watercraft leaving and entering the country shall be carried out similarly to motor vehicles, motorcycles, and motorbikes leaving and entering the country as stipulated in Clause 1 of this Article, except for the temporary import-re-export and temporary export-re-import watercraft declaration form according to Model No. 2 of Appendix V issued with this Circular.

b) For Vietnamese ships, Cambodian ships, and third-country ships with IMO numbers leaving and entering through Vinh Xuong - An Giang border gate and Thuong Phuoc - Dong Thap border gate, customs procedures shall be conducted according to Chapter I, Part II of this Circular.

Article 28. Decision on Form and Degree of Inspection of Means of Transport, Inspection and Search of Means of Transport

1. Decision on Form and Degree of Inspection of Means of Transport.

a) For means of transport at the time of customs procedures without signs or information indicating violations, customs officers mark (or tick on the software managing road transport vehicles) the field exempting inspection of means of transport on the customs declaration form;

b) For means of transport exceeding the permitted period of stay, means of transport undergoing temporary import or temporary export procedures for the first time, or when there are discrepancies between the documents and the actual condition of the means of transport, or when there is sufficient evidence to confirm that the means of transport is concealing illegal goods or has signs or information indicating violations of the law, customs officers mark (or tick into the system) the field for inspecting means of transport on the customs declaration form.

2. Inspection of Means of Transport.

a) Inspection of means of transport involves comparing the documents submitted and presented by the declarant with the actual condition of the means of transport, carried out by customs officers. The contents of the inspection include:

a.1) For road transport vehicles: inspect the license plate of the means of transport, if there are doubts, inspect the frame number and engine number of the means of transport; inspect the location where the means of transport carries goods (if applicable);

a.2) For water transport vehicles: inspect the license plate of the means of transport, the inspection certificate, and the technical safety certificate; inspect the location where the means of transport carries goods (if applicable);

b) If there is sufficient evidence to confirm that the means of transport is concealing illegal goods or has signs or information indicating violations of the law, customs officers report to the Director of the Customs Branch to decide on searching the means of transport. The search includes searching and inspecting locations where contraband, prohibited goods, or undeclared goods may be hidden. The procedure for searching means of transport is carried out according to the Law on Administrative Sanctions and guiding documents;

c) During the inspection and search of means of transport, customs officers use necessary equipment to assist in the inspection and search.

3. Handling Results of Inspection and Search of Means of Transport.

a) If no violations are found, customs officers complete the customs procedures for the means of transport according to regulations;

b) If violations of customs law are discovered, customs officers prepare a record, temporarily detain the means of transport for handling according to the law.

Article 29. Completion of Customs Procedures for Means of Transport

1. For foreign means of transport:

a) Temporary imported means of transport:

a.1) For means of transport entering the country pursuant to the approval document of the competent authority of Vietnam:

The customs officer records the results of the inspection of the means of transport (if any), signs, stamps the customs officer's stamp on the means of transport declaration form, hands over one copy of the temporary import - re-export means of transport declaration form to the means of transport operator as a travel document and to be submitted to the Border Gate Customs Sub-department for re-export procedures when the means of transport re-exports, retains the second copy of the means of transport declaration form at the Border Gate Customs Sub-department for monitoring and settlement.

a.2) For means of transport entering the country pursuant to the international transit permit (in accordance with international treaties to which Vietnam is a party):

In addition to performing the tasks specified in paragraph a.1 of Clause 1 of this Article, the customs inspector signs, stamps the customs officer's stamp, and stamps "Vietnam Customs" according to the model issued by the General Department of Customs Director on the international transit permit.

b) Re-exported means of transport:

b.1) For temporarily imported means of transport pursuant to the approval document or equivalent document of the competent authority of Vietnam, the customs officer records the results of the inspection of the means of transport (if any), signs, stamps the customs officer's stamp on the first copy of the temporary import - re-export means of transport declaration form for settlement of the temporary import - re-export file;

b.2) For temporarily imported means of transport pursuant to the international transit permit: in addition to performing the tasks specified in paragraph b.1 of Clause 1 of this Article, the customs inspector stamps "Vietnam Customs" according to the model issued by the General Department of Customs Director on the international transit permit.

2. For Vietnamese means of transport:

a) Temporarily exported means of transport:

a.1) For means of transport departing the country pursuant to the approval document of the competent authority of Vietnam: The customs officer records the results of the inspection, signs, stamps the customs officer's stamp on the temporarily exported - re-imported means of transport declaration form; hands over one copy of the temporarily exported - re-imported means of transport declaration form to the means of transport operator to be submitted to the Border Gate Customs Sub-department for re-import procedures when the means of transport re-imports, retains the second copy of the means of transport declaration form at the Border Gate Customs Sub-department for monitoring and settlement.

a.2) For means of transport departing the country pursuant to the international transit permit (in accordance with international treaties to which Vietnam is a party):

a.2.1) International transit permit in the form of a transit book (applicable to international treaties Vietnam signed with Laos and Cambodia): The customs officer stamps "Vietnam Customs" according to the model issued by the General Department of Customs Director on the international transit permit.

In case the means of transport declaration form is not printed, after stamping "Vietnam Customs" according to the model issued by the General Department of Customs Director on the international transit permit, the customs officer records the number of the means of transport declaration form on the upper half of the stamp.

a.2.2) International transit permit in the form of A4 paper (applicable to international treaties Vietnam signed with China): The customs officer stamps "Vietnam Customs" according to the model issued by the General Department of Customs Director on the international transit permit (in cases where a logbook accompanies it, the stamp is placed on the logbook).

In case the means of transport declaration form is not printed: after stamping "Vietnam Customs" according to the model issued by the General Department of Customs Director on the international transit permit, the customs officer records the number of the means of transport declaration form on the upper half of the stamp.

b) Re-imported means of transport.

b.1) For means of transport departing the country pursuant to the approval document of the competent authority of Vietnam: the customs officer records the results of the inspection, signs, stamps the customs officer's stamp on the first copy of the temporarily exported - re-imported means of transport declaration form and collects the first copy of the means of transport declaration form for settlement of the temporarily exported - re-imported file;

b.2) For means of transport departing the country pursuant to the international transit permit (in accordance with international treaties to which Vietnam is a party):

b.2.1) International transit permit in the form of a book (applicable to international treaties Vietnam signed with Laos and Cambodia): the customs officer stamps "Vietnam Customs" according to the model issued by the General Department of Customs Director on the international transit permit;

b.2.2) International transit permit in the form of A4 paper (applicable to international treaties Vietnam signed with China): the customs officer stamps "Vietnam Customs" according to the model issued by the General Department of Customs Director on the international transit permit (in cases where a logbook accompanies it, the stamp is placed on the logbook).

Article 30. Provisions on Settlement

1. Settlement of transportation means through software system:

Settlement shall be carried out on the software system in accordance with the user guide for the software issued by the General Department of Customs Director.

The customs officer signs and stamps their official seal at the top right corner of the first page of the return report form, or the original (copy or fax) of the declaration form for transportation means (part 1), or the official letter (in cases where Vietnamese transportation means have a Combined Transport Permit without printing the transportation means declaration form) issued by the Border Gate Customs Sub-department handling the re-export or re-import procedures for transportation means not yet connected to the system, and stamp "Settled" according to the model issued by the General Department of Customs Director; store the file in accordance with regulations.

2. Settlement of transportation means on paper documents:

a) Settlement of temporary import transportation means documents:

a.1) Basis for settlement:

a.1.1) For the Customs Sub-department handling temporary import and re-export procedures for transportation means connected to the system:

a.1.1.1) The Customs Sub-department handling temporary import and re-export procedures at the same border gate bases the settlement of temporary import documents on the declaration form for transportation means (part 1) consistent with the data checked on the system;

a.1.1.2) The Customs Sub-department handling re-export procedures at different border gates bases the settlement of temporary import documents on the declaration form for transportation means (part 1) consistent with the data checked on the system;

a.1.1.3) For the Customs Sub-department handling entry procedures (temporary import) for transportation means not yet connected to the system, the basis for settlement of temporary import documents is the declaration form for transportation means (part 2) and the return report form, original (or fax copy) of the declaration form for transportation means (part 1) from the re-export border gate.

a.2. Settlement procedure:

The customs officer signs and stamps their official number at the top right corner of the first page of the declaration form for transportation means and stamps "Settled" according to the model issued by the General Department of Customs Director; store according to regulations.

b) Settlement of temporary export transportation means documents:

b.1) Basis for settlement:

b.1.1) For the Customs Sub-department handling temporary export and re-import procedures connected to the system:

b.1.1.1) The Customs Sub-department handling temporary export and re-import procedures at the same border gate bases the settlement of temporary export documents on the declaration form for transportation means (part 1) or the Combined Transport Book (in cases where the transportation means declaration form is not printed) consistent with the data checked on the system;

b.1.1.2) The Customs Sub-department handling re-import procedures at different border gates bases the settlement of temporary export documents on the declaration form for transportation means (part 1) or the Combined Transport Book (in cases where the transportation means declaration form is not printed) consistent with the data checked on the system;

b.1.2) For the Customs Sub-department handling temporary export procedures for transportation means not yet connected to the system: The basis for settlement of temporary export documents is the declaration form for transportation means (part 2) and the return report form, original (or fax copy) of the declaration form for transportation means (part 1) transferred by the Border Gate Customs Sub-department handling re-import procedures.

b.2) Settlement procedure: The customs officer signs and stamps their official number at the top right corner of the first page of the declaration form for transportation means or the official letter (in cases where the transportation means declaration form is not printed for Vietnamese transportation means with a Combined Transport Permit) and stamps "Settled" according to the model issued by the General Department of Customs Director; store according to regulations.

Section 2

SPECIFIC PROVISIONS

Article 31. Customs Procedures for Motor Vehicles Exiting and Entering the Country

When motor vehicles are temporarily imported, entering the country/re-exporting, exiting the country or temporarily exported, exiting the country/entering the country, re-entering:

1. Obligations of the declarant: submit and present the customs declaration dossier in accordance with Articles 26 and 27 of this Circular.

2. Obligations of the Customs Authority:

a) Accept the customs declaration dossier submitted and presented by the declarant; check and verify information in the transport vehicle dossier, enter information into the transport vehicle management software, and print out the transport vehicle declaration form in accordance with Articles 26 and 27 of this Circular;

b) Determine the form and extent of inspection of transport vehicles; carry out inspections, searches, and handle according to regulations (if applicable) as stipulated in Article 28 of this Circular;

c) Complete customs procedures in accordance with Article 29 of this Circular;

d) Finalize the temporary import transport vehicle dossier (after the transport vehicle has been re-exported) and finalize the temporary export transport vehicle dossier (after the transport vehicle has been re-imported) on the transport vehicle management software for land border crossings as stipulated in Article 30 of this Circular.

Article 32. Customs Procedures for Domestic Waterway Transport Vehicles Exiting and Entering the Country

When domestic waterway transport vehicles are temporarily imported, entering the country/temporarily exported, exiting the country or re-exported, exiting the country/temporarily imported, entering the country:

1. Obligations of the declarant: submit and present the customs declaration dossier in accordance with Articles 26 and 27 of this Circular.

2. Obligations of the Customs Authority:

a) Accept the customs declaration dossier submitted and presented by the declarant; check and verify information in the transport vehicle dossier and print out the transport vehicle declaration form in accordance with Articles 26 and 27 of this Circular;

b) Determine the form and extent of inspection of transport vehicles; carry out inspections, searches, and handle according to regulations (if applicable) as stipulated in Article 28 of this Circular;

c) Complete customs procedures in accordance with Article 29 of this Circular;

d) Finalize the temporary import transport vehicle dossier (after the transport vehicle has been re-exported) and finalize the temporary export transport vehicle dossier (after the transport vehicle has been re-imported) on paper in accordance with Article 30 of this Circular.

Article 33. Customs Procedures for Transport Vehicles of Organizations and Individuals Crossing Border Areas

1. Customs Procedures for Motor Vehicles and Domestic Waterway Transport Vehicles:

a) For foreign motor vehicles, motorcycles, and domestic waterway transport vehicles entering the port area to deliver or receive goods or for daily needs, the customs procedures shall be carried out as follows:

a.1) The declarant presents personal identification documents (driver's license or national identity card or passport or travel permit, date of issuance of these documents), vehicle documents for the Customs Sub-Department at the port to record;

a.2) The Customs Sub-Department at the port records or enters into the computer information about the type of vehicle, license plate number (if available), driver's license number or national identity card number or passport number or travel permit number, date of issuance of these documents, name of the vehicle operator (if a foreigner, phonetic transcription in Vietnamese), time of entry and exit from the port area; Carry out supervision according to regulations;

b) For Vietnamese motor vehicles, motorcycles, and domestic waterway transport vehicles crossing the border to deliver or receive goods or for daily needs, the customs procedures shall be carried out as follows:

b.1) The declarant presents the export/import declaration form for goods in case of exporting or importing goods, personal identification documents (driver's license or national identity card or passport or travel permit, date of issuance of these documents), and vehicle documents for the Customs Sub-Department at the port to record;

b.2) The Customs Sub-Department at the port records or enters into the computer information about the type of vehicle, license plate number (if available), driver's license number or national identity card number or passport number or travel permit number, date of issuance of these documents, time of entry and exit from the port area; Carry out supervision according to regulations;

2. Customs Procedures for Rough Transport Vehicles Frequently Crossing Border Areas to Deliver or Receive Goods or for Daily Needs:

a) The vehicle operator submits to the customs authority the export/import declaration form for goods in case of exporting or importing goods;

b) The Customs Sub-Department at the port carries out supervision according to regulations.

Article 34. Special Provisions for Certain Specific Cases

1. For transportation means transporting passengers on fixed routes regularly exiting and entering through border gates based on intermodal transport permits, the person controlling the transportation means only needs to declare customs for the transportation means once within the validity period of the permit (declaring at the first exit or entry). Subsequent exits and entries will be updated and monitored by the customs authority using a logbook or computer system, and the declaration form will be settled during the final re-export/re-import.

2. For transportation means exiting and entering in groups, the controller of each transportation means or the representative of the group shall handle the customs declaration and procedures for the entire group of transportation means.

3. In cases where transportation means exiting and entering are emergency vehicles such as ambulances, fire trucks, rescue vehicles, humanitarian aid vehicles, or urgent duty vehicles without permits, the Customs Sub-Department at the border gate shall process the procedures as follows:

a) Guide the controller of the transportation means exiting and entering to declare on the transportation means exit and entry declaration form, present relevant documents related to the transportation means and personal identification documents of the transportation means controller;

b) Check the file, inspect the actual transportation means, record the information from the transportation means exit and entry declaration form into the logbook or computer system;

c) Complete the customs procedures for the transportation means and immediately issue a report letter (by fax) to the Provincial Customs Department along with a copy of the temporary import-reexport or temporary export-reimport declaration form stamped with a true copy seal of the Sub-Department for the Provincial Customs Department to notify the relevant agencies including the Provincial Police, Provincial Department of Transportation, Provincial Border Guard Force, and the Customs Gate of Reexport (if reexporting from a different gate) to coordinate and monitor.

4. For automobiles with special license plates of border economic zones.

a) Automobiles with special license plates of border economic zones entering the domestic area must follow the temporary import-reexport customs procedures as prescribed;

b) If automobiles with special license plates of border economic zones are granted intermodal transport permits to go abroad, they must follow the temporary export-reimport procedures as prescribed.

5. For transportation means subject to the Greater Mekong Subregion (GMS) Agreement that Vietnam has signed with countries in the Mekong Region.

a) Manage and monitor through software for managing cross-border road transportation means;

b) Customs procedures shall be carried out as follows:

b.1) Responsibility of the declarant: submit and present documents as stipulated in the GMS Agreement on Facilitating Cross-Border Transport of Persons and Goods between Countries in the Expanded Mekong Region and guiding documents;

b.2) Responsibility of the Customs Sub-Department at the border gate:

b.2.1) Check the GMS Road Transport Permit and confirm it in the Logbook Monitoring the Operation of Transportation Means Implementing the GMS Agreement accompanying the permit;

b.2.2) Check the GMS customs file including:

b.2.2.1) The goods transit and inland customs clearance declaration (GMS transit and inland customs clearance Document);

b.2.2.2) The temporary import of transportation means declaration (Motor Vehicle temporary admission Document);

b.2.2.1) The temporary import of container declaration (Container temporary admission Document);

b.2.3) Do not print the Vietnamese transportation means declaration form, confirm on the GMS customs file according to the Handbook of Procedures for Transit and Temporary Admission System agreed upon among GMS countries (confirmed in English);

b.2.4) Complete the customs procedures for the transportation means if no violations are found;

b.2.5) In case of violations:

b.2.5.1) Require the transportation means controller to pay all taxes and fees immediately;

b.2.5.2) In case the transportation means controller cannot pay the taxes and fees immediately, report the violation (with proof of violation documents from the transportation company) to the Vietnam Automobile Transport Association (VATA) to request payment according to the Interim Agreement between the General Administration of Customs and the Vietnam Automobile Transport Association (VATA) signed on November 5, 2009;

c) Extension of circulation period:

c.1) Authority to extend: the extension of the circulation time for temporarily imported road transportation means exceeding the deadline due to force majeure shall be decided and confirmed (in English) by the Sub-Department Director in the request document of the owner of the temporarily imported means;

c.2) Implement the extension according to Clause c of Article 9 of Annex 8-Temporary Importation of Motor Vehicles (Annex 8: Temporary Importation of Motor Vehicle) and Clause (b) of Article 14 of Annex 14-Container Customs Regime (Annex 14-Container Customs Regime) of the GMS Cross-Border Transport Agreement (The GMS Cross-Border Transport Agreement-CBTA);

d) For goods imported into Vietnam, after completing the customs procedures under the transit and temporary admission system, customs procedures shall be handled according to the type of import;

6. For transportation means including automobiles, motorcycles, and motorbikes of third-country organizations or individuals not covered by international treaties to which the Government of Vietnam is a party when exiting or entering, they must have a permit or approval from the competent Vietnamese authority before customs procedures can be processed:

a) In cases where third-country transportation means are permitted to temporarily enter through a land border gate and re-export through a sea port, inland waterway, railway, or airport, or vice versa, the Customs Sub-Department handling the re-export of the transportation means must fax or return the original transportation means declaration form (after backing up the transportation means declaration form) to the Customs Sub-Department handling the temporary import for settlement of the temporary import transportation means file;

b) The procedures for transportation means in transit shall be carried out according to the procedures for foreign automobiles temporarily imported and re-exported as stipulated in Article 31 of this Circular.

7. For transport vehicles of organizations and individuals from neighboring countries that have signed bilateral transport agreements with Vietnam, which have completed temporary import procedures into Vietnam's territory and wish to re-export to the territory of another neighboring country that has signed a bilateral transport agreement with Vietnam, they must obtain a permit document from the competent authority of Vietnam before customs procedures can be processed.

8. For transport vehicles that are export, import, or transit goods, customs procedures for export, import, and transit goods shall be carried out in accordance with the relevant regulations.

Chapter IV

CUSTOMS PROCEDURES FOR INTERNATIONAL RAILWAY COMBINED TRANSPORT TRAINS LEAVING AND ENTERING THE COUNTRY

Article 35. Customs procedures for inbound trains

1. The responsibility of the declarant: within the time limit specified in Clause 1, Article 71 of Decree No. 08/2015/NĐ-CP, the declarant shall submit the following documents as part of the customs declaration dossier:

a) At the Railway Border Gate Customs Sub-department:

a.1) Goods handover certificate for cargo trains: one original copy;

a.2) Bill of lading for cargo trains: one copy;

a.3) Summary of imported goods declaration form unloaded at each international railway border station for cargo trains according to Model 2 of Appendix VI issued together with this Circular: two original copies;

a.4) Passenger list for passenger trains and passengers handling customs formalities at the international railway border station (if applicable) according to Model 1 of Appendix VI issued together with this Circular: one original copy;

a.5) Fuel, equipment, food carried on board list for passenger trains or cargo trains (if applicable) according to Model 3 of Appendix VI issued together with this Circular: one original copy.

b) At the Railway Domestic International Combined Transport Station Customs Sub-department:

b.1) Unopened documents transferred from the Railway Border Gate Customs Sub-department;

b.2) Passenger list for passenger trains and passengers handling customs formalities at the domestic international combined transport station (if applicable) according to Model 1 of Appendix VI issued together with this Circular: one original copy.

2. Responsibilities of the Railway Border Gate Customs Sub-department:

a) Receiving, inspecting, and cross-checking information in the customs declaration dossier regarding car numbers, quantity of goods per car, containers carrying goods, checked baggage; inspecting seals of the transportation organization (if applicable) on each car, container carrying goods, checked baggage; analyzing declared information and other information (risk management information, information from other units inside and outside the sector) and processing:

a.1) If the customs declaration information complies with legal provisions and there is no suspicious information, then:

a.1.1) Confirm and stamp the documents submitted by the declarant.

a.1.2) Retain the customs declaration dossier including related documents as prescribed.

a.2) In cases where there are signs of illegal transportation of goods, the customs authority shall process the entry formalities for the train, supervise the train and goods during unloading, and store them in the customs supervision area; simultaneously report to the Head of the Railway Border Gate Customs Sub-department to decide on the form and degree of actual inspection of goods and implement other related business measures as prescribed.

a.3) In cases requiring actual inspection of the means of transport, it shall be carried out in accordance with Clause 4, Article 68 of the Customs Law.

b) Sealing customs each car containing goods and checked baggage under customs supervision being transported to the destination station; in cases where goods cannot be sealed such as oversized, overweight goods, bulk goods, etc., the Train Captain shall be responsible for ensuring the condition of goods, checked baggage, cars during transportation to the destination station as prescribed;

c) Handing over imported goods to the Customs at the domestic international combined transport station in cases where the inbound train carries goods under customs supervision as follows:

c.1) Where the electronic data processing system and the electronic declaration system can conduct electronic transactions with each other, it shall be carried out in accordance with Article 51 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods;

c.2) Where the electronic data processing system and the electronic declaration system cannot conduct electronic transactions with each other due to one or both systems or other reasons, a handover record of imported goods shall be prepared and sent to the Customs at the domestic international combined transport station according to Model 4 of Appendix VI issued together with this Circular.

d) Sealing the customs declaration dossier including the documents mentioned in point a.2, a.3 of Clause 1 of this Article, the handover record (if any), and transferring them to the declarant for delivery to the destination Customs as prescribed.

đ) Organizing supervision and control over the means of transport (including empty containers, empty cars, empty trucks), goods, and luggage in accordance with Clause 2, Article 72 of Decree No. 08/2015/NĐ-CP.

3. Responsibilities of the Railway Domestic International Combined Transport Station Customs Sub-department:

a) Receiving, inspecting, and cross-checking information in the customs declaration dossier transferred from the Railway Border Gate Customs Sub-department and submitted by the declarant regarding car numbers, quantity of goods per car, containers carrying goods, checked baggage; inspecting seals of the transportation organization, of the customs authority (if applicable) on each car, container carrying goods, checked baggage; analyzing declared information and other information (risk management information, information from other units inside and outside the sector) and processing:

a.1) If the customs declaration information complies with legal provisions and there is no suspicious information, then:

a.1.1) Confirm and stamp on the documents submitted by the declarant; report (by fax) to the International Railway Border Customs Branch regarding the receipt of goods, consignment documents under customs supervision and the status of goods being delivered (in cases where the declarant performs manual transfer procedures for imported goods transported to the destination station) or update information about the arrival of goods into the System (in cases where the declarant performs electronic transfer procedures for imported goods transported to the destination station).

a.1.2) Retain the customs declaration dossier including related documents as prescribed.

a.2) In cases where there are signs of illegal transportation of goods, organize the supervision of trains, goods during unloading, storage within the customs supervision area; simultaneously report to the Head of the International Railway Border Customs Branch to decide on the form and extent of actual inspection of goods and implement other relevant business measures according to regulations.

a.3) In cases requiring actual inspection of the means of transport, it shall be carried out in accordance with Clause 4, Article 68 of the Customs Law.

b) Organize supervision and control over means of transport (including empty containers, empty wagons, empty vehicles), goods, luggage as stipulated in Clause 2, Article 72 of Decree No. 08/2015/NĐ-CP.

Article 36. Customs Procedures for Departing Ships

1. Responsibilities of the declarant: Within the time limit specified in Clause 2, Article 71 of Decree No. 08/2015/NĐ-CP, the declarant shall submit the following documents included in the customs declaration file:

a) At the International Railway Domestic Customs Branch:

a.1) The train formation report for passenger trains handling customs procedures at the International Railway Domestic Station: 1 original copy;

a.2) Bill of lading for cargo trains: one copy;

a.3) An excerpt of the export cargo declaration at the International Railway Domestic Station for cargo trains: 2 original copies;

a.4) Passenger list for passenger trains and passengers handling customs procedures at the International Railway Domestic Station (if applicable): 1 original copy.

b) At the International Railway Border Customs Branch:

b.1) The original sealed documents from the International Railway Domestic Customs Branch transferred;

b.2) The cargo handover document for cargo trains: 1 original copy;

b.3) The bill of lading for cargo trains: 1 copy;

b.4) The train formation report for cargo trains: 1 original copy;

b.5) Passenger list for passenger trains and passengers handling customs procedures at the International Railway Border Station (if applicable): 1 original copy.

2. Responsibilities of the International Railway Domestic Customs Branch:

a) Receive, check, and cross-reference information in the customs declaration file regarding wagon numbers, quantity of goods in each wagon, containers holding goods, checked baggage; inspect the seals of the transport organization (if any) on each wagon, container holding goods, checked baggage;

b) Sealing customs each car containing goods and checked baggage under customs supervision being transported to the destination station; in cases where goods cannot be sealed such as oversized, overweight goods, bulk goods, etc., the Train Captain shall be responsible for ensuring the condition of goods, checked baggage, cars during transportation to the destination station as prescribed;

b.2) Hand over exported goods to customs at the International Railway Border Station in cases where departing trains carry goods under customs supervision as follows:

b.2.1) In cases where the customs data processing system and the electronic customs declaration system can perform electronic transactions with each other, they shall be implemented according to Article 51 of Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Ministry of Finance, concerning customs procedures; customs supervision; export tax, import tax, and tax management for exported and imported goods;

b.2.2) In cases where the customs data processing system and the electronic customs declaration system cannot perform electronic transactions due to issues with one or both systems or other reasons, prepare a handover record of exported goods to be sent to the International Railway Border Customs Branch according to Model No. 6 of Appendix VI attached to this Circular.

c) Confirm and stamp on the documents submitted by the declarant; seal the customs declaration file including the documents mentioned in point a.2, a.3 of Clause 1 of this Article, the handover record (if any), and hand them over to the declarant to transfer to the International Railway Border Customs Branch as prescribed.

d) Organize supervision and control over means of transport (including empty containers, empty wagons, empty vehicles), goods, luggage as stipulated in Clause 2, Article 72 of Decree No. 08/2015/NĐ-CP.

3. Responsibilities of the International Railway Border Customs Branch:

a) Receive, check, and cross-reference information in the customs declaration file transferred from the International Railway Domestic Customs Branch and submitted by the declarant regarding wagon numbers, quantity of goods in each wagon, containers holding goods, checked baggage; inspect the seals of the transport organization, customs authorities (if any) on each wagon, container holding goods, checked baggage; check, consolidate, analyze declared information and other information (risk management information, information from other units inside and outside the sector) and process:

a.1) If the customs declaration information complies with legal provisions and there is no suspicious information, then:

a.1.1) Confirm and stamp on the documents submitted by the declarant; report (by fax) to the International Railway Domestic Customs Branch regarding the receipt of goods, consignment documents under customs supervision and the status of goods being delivered (in cases where the declarant performs manual transfer procedures for exported goods) or update information about the arrival of goods into the System (in cases where the declarant performs electronic transfer procedures for exported goods).

a.1.2) Retain the customs declaration dossier including related documents as prescribed.

a.2) In cases where it is necessary to conduct an actual inspection of the means of transport, it shall be carried out according to Clause 4, Article 68 of the Customs Law.

b) Organize supervision and control over means of transport (including empty containers, empty wagons, empty vehicles), goods, luggage as stipulated in Clause 2, Article 72 of Decree No. 08/2015/NĐ-CP.

Part III

IMPLEMENTATION

Article 37. Effective Date

This Circular takes effect from April 1, 2015, and replaces Circular No. 64/2011/TT-BTC dated May 13, 2011, issued by the Ministry of Finance, Part IV of Circular No. 128/2013/TT-BTC, and other guiding documents of the General Department of Customs.

Article 38. Organization of implementation

1. The Director of the General Department of Customs is responsible for:

a) Establishing and publicizing the standard format of electronic data for implementing customs procedures for departing ships and aircraft, entering, and transiting.

b) Building the General Department of Customs' electronic portal and the electronic customs declaration system.

c) Decision to select the airline company to implement electronic customs procedures at each stage.

d) Develop a plan to direct and guide customs units to proactively coordinate with relevant organizations and individuals to implement electronic customs procedures.

đ) Develop and issue guiding documents for implementation and related forms as prescribed in this Circular.

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

3. In case of any difficulties, organizations and individuals concerned are requested to promptly report to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution./.