Circular No. 42/2020/TT-BTC stipulates information criteria and sample documents for implementing transit procedures for goods in accordance with Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government on customs procedures and customs inspection and supervision for goods in transit through the ASEAN Customs Transit System (ACTS) to implement Protocol 7 on the Customs Transit System.

CIRCULAR

Regulations on information criteria and sample documents for implementing customs procedures for goods in transit as prescribed in Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government regarding customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 on the Customs Transit System.
Regulations on information criteria and sample documents for implementing customs procedures for goods in transit as prescribed in Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government regarding customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 on the Customs Transit System.
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government regarding customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 on the Customs Transit System.
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates this Circular prescribing information criteria and sample documents for implementing customs procedures for goods in transit as prescribed in Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government.

This Circular prescribes information criteria and sample documents for declaring customs procedures for goods in transit through the ASEAN Customs Transit System (hereinafter referred to as the ACTS system) to implement Protocol 7 on the Customs Transit System as prescribed in Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government.

1. Organizations and individuals implementing goods in transit through the ACTS system.

2. Organizations and individuals with related rights and obligations.

Article 1. Scope of Regulation

4. Other state agencies involved in coordinating management of goods in transit activities through the ACTS system.

Article 2. Applicability

5. Guarantors.

Article 3. Attached to this Circular are the following appendices:

3. Customs authorities and customs officers.

1. Appendix I: Sample form for registering user accounts; amending, supplementing, and canceling user account information on the ACTS system.

2. Appendix II: Information criteria related to customs procedures for goods in transit through the ACTS system.

3. Appendix III: Printed form samples.

4. Appendix IV: Sample application form for preferential treatment.

5. Appendix V: Request form for providing documents and certificates.

6. Appendix VI: Guarantee form sample.

1. This Circular takes effect from July 6, 2020.

2. During implementation, if any issues arise, customs authorities, declarants, and organizations and individuals concerned shall report, reflect, and propose specific solutions to the Ministry of Finance for consideration and guidance on implementation./.

SAMPLE FORM FOR REGISTERING USER ACCOUNT; REQUEST FOR AMENDING, SUPPLEMENTING, AND CANCELING USER ACCOUNT ON THE ACTS SYSTEM

Article 4. Implementation provisions

(Issued together with Circular No. 42/2020/TT-BTC dated May 22, 2020 of the Minister of Finance)

STTForm nameNumber1User account registrationForm number 01/ĐKTKNSD2Request for amending and supplementing user information(Form number 02/SĐTTNSD)3Request for canceling user account(Form number 03/HHLTKNSD)

Appendix I

Form number 01/ĐKTKNSD

COMPANY NAME…SOCIALIST REPUBLIC OF VIETNAMIndependence - Freedom - HappinessNo.: …, date ... month ... year ...

Pursuant to Article 22 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government stipulating customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 on the Customs Transit System, the company requests the General Department of Customs to consider and approve the registration of a user account on the ACTS system with the following specific information:

STTBasic informationDetailed informationRequired information1Company informationCompany name (specify whether it is a company or a branch):XInvestment certificate/business registration certificate number:XCompany address:XPostal code:XCountry code:XPhone number:XFax number:XEmail:X2Legal representative informationWebsite:XName:XPosition:

Address:XPhone number:XFax number:Email:X3Identification codeTax registration number:XBusiness identification number (TIN) previously issued by the customs authority

RESPECTED: General Department of Customs

The company commits that the above information is true and accurate and assumes full responsibility under the law for such information.

- Investment certificate/business registration certificate: 01 copy.

- Power of attorney for employees of the company to perform customs procedures for goods in transit through the ACTS system: … original copies.

COMPANY NAME...SOCIALIST REPUBLIC OF VIETNAMIndependence - Freedom - HappinessNo.: …, date ... month ... year ...

Attached documents:

POWER OF ATTORNEY:

Company name:...

DIRECTOR

(Signature, stamp)

 

Tax registration number:...

Head office address:...

Phone number:...

Fax number:...

Website:

Authorize the following officers/employees of the company with the following information to perform customs procedures for the company's goods in transit through the ACTS system, specifically as follows:

STTBasic informationDetailed informationRequired information1Employee informationName:XID number/passport number:XPlace of issue:XExpiry date:XTax registration number:XAddress:XPostal code:XCountry code:X2Contact person informationName:XPhone number:XFax number:

Email:

Email:X3ConfirmationAuthorized employee signature:XCompany representative signature, stamp:X

Note: One power of attorney applies only to one employee.

Form number 02/SĐTTNSD

COMPANY NAME…SOCIALIST REPUBLIC OF VIETNAMIndependence - Freedom - HappinessNo.: …, date ... month ... year ...

Fax number:,...

Website:...

Investment certificate/business registration certificate number:...; first issuance date:...; issuing authority:...

RESPECTED: General Department of Customs

Phone number:...

Account Number:...

Fax number:...

Authorize the following officers/employees of the company with the following information to perform customs procedures for the company's goods in transit through the ACTS system, specifically as follows:

TIN on the ACTS system:…

Email:

Pursuant to Article 22 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government stipulating customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 on the Customs Transit System, the company requests the General Department of Customs to consider and approve the amendment and supplementation of registered user information on the ACTS system of the company as follows:

STTRegistered index informationAmended and supplemented index informationReason

(Enclosed documents:...)

DIRECTOR

(Signature, stamp)File:...

Respectfully./.

Form number 03/HHLTKNSD

DIRECTOR

• (Signature, Seal)File:...

FORM NO. 03/HHLTKNSD

NAME OF THE COMPANY… SOCIALIST REPUBLIC OF VIETNAMIndependence - Freedom - HappinessNumber: ..., date ... month ... year ...

RESPECTED: General Department of Customs

Phone number:...

Account Number:...

Fax number:...

Authorize the following officers/employees of the company with the following information to perform customs procedures for the company's goods in transit through the ACTS system, specifically as follows:

STTBasic informationDetailed informationRequired information1Employee informationName:XID number/passport number:XPlace of issue:XExpiry date:XTax registration number:XAddress:XPostal code:XCountry code:X2Contact person informationName:XPhone number:XFax number:

Email:...

Website:...

Investment Certificate/Business Registration Certificate number:...; issued for the first time on:...; issuing authority:...

(Enclosed documents:...)

Pursuant to Article 22 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government on customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol No. 7 on the ASEAN Customs Transit System, the Company requests the General Department of Customs to consider and approve the cancellation of the user account of the Company on the ACTS system.

Reason for cancellation:...

Respectfully./.

RECIPIENT: DIRECTOR

• As above; (Signature, stamp)Copy:,...

Seal Registration Certificate

INDICATORS OF INFORMATION RELATED TO GOODS IN TRANSIT THROUGH THE ACTS SYSTEM

(Issued together with Circular No. 42/2020/TT-BTC dated May 22, 2020 of the Minister of Finance)

I. List of declaration forms:

STTName of form1Indicators of information registration Declaration form for goods in transit through the ACTS system.2Indicators regarding cancellation, modification, and supplementary registration of declaration forms for goods in transit through the ACTS system; registration of notification of arrival of goods at the destination customs office through the ACTS system.

II. Indicators for declaration of the Declaration Form for Goods in Transit through the ACTS System

Information indicatorDescription, noteMandatory codeBASE INFORMATIONInformation about the declaration form.1Enterprise reference numberEnter the enterprise's tax codeX2Type of declaration formSelect the type of declaration formX3Destination country codeSelect the final destination country of the transit journey4Exporting country codeSelect the exporting country code5Priority enterprise unloading location codeSelect the priority enterprise unloading location code (applicable to priority enterprises)6Declaration submission timeSelect the declaration submission dateX7Customs office registering the declarationSelect the customs office registering the declarationX8Unloading location position, nameSelect the unloading location code

Information about customs offices9Departure customs officeSelect the departure customs officeX10Destination customs officeSelect the destination customs officeX11Transit customs officesSelect the customs offices where the goods transitXDetailed information about goods12Total number of declared itemsEnter the total number of declared itemsX13Total weight (Gross)Enter the total weight of the consignmentX14CurrencySelect the currency usedX15Total number of packagesEnter the total number of packages in the consignment16Value of goodsEnter the value of the consignment according to the total invoice valueX17Goods contained in ContainersIn case the goods are contained in Containers, check this boxDETAILED INFORMATION ABOUT THE ENTERPRISEInformation about the consignor18Enterprise identification code (TIN)Enter the TIN code issued by the customs office in the following format: VN + Tax Code (Example: For an enterprise with a tax code of 123456, the TIN will be VN123456)X19Consignor nameEnter the enterprise name (consignor)20Address (house number, street name)Enter the enterprise address21Postal codeEnter the postal code of the enterprise headquarters22CitySelect the city where the enterprise has its headquarters23Country codeSelect the country code where the enterprise has its headquarters24District/CountyEnter the name of the district/county where the enterprise has its headquarters25Contact phone numberEnter the contact phone number of the enterprise

26Enterprise emailEnter the enterprise email addressExport company information27TINEnter the TIN of the export company28Exporter nameEnter the name of the export company29AddressEnter the address of the export company30Postal codeEnter the postal code of the export company headquarters31CityEnter the name of the city where the export company has its headquarters32Country codeSelect the country code where the export company has its headquarters33District/CountyEnter the name of the district/county where the export company has its headquartersImport company information34TINEnter the TIN of the import company35Recipient nameEnter the name of the import company36AddressEnter the address of the import company37Postal codeEnter the postal code of the import company headquarters38CityEnter the name of the city where the import company has its headquarters39Country codeSelect the country code where the import company has its headquarters40District/CountyEnter the name of the district/county where the import company has its headquartersInformation about the authorized representative handling customs transit procedures through the ACTS system (customs agent)If the declarant is a customs agent, indicators 41 and 42 must be reported

41TINEnter the TIN of the customs agentX42Customs agent nameEnter the name of the customs agentDeclarant information43ID card number/citizen ID number/passport numberEnter the ID card number/citizen ID number/passport numberX44Declarant nameEnter the declarant's name45Declarant positionEnter the declarant's positionTRANSPORTATION INFORMATIONDetailed transportation information at the departure point46Transport mode codeSelect the transport mode codeX47Vehicle nationalitySelect the vehicle nationalityX48Vehicle registration number (truck)Enter the vehicle registration number (truck)X49Trailer registration numberEnter the trailer registration number50Supplementary trailer registration numberEnter the supplementary trailer registration number51Cross-border vehicle transport permit numberEnter the cross-border vehicle transport permit number issued by the General Department of Roads - Ministry of Transport.XDetailed information about cross-border transport vehicles52Transport mode codeSelect the transport mode code53Cross-border transport vehicle numberEnter the cross-border transport vehicle number54Vehicle nationalitySelect the vehicle nationalityTransit procedures55Priority enterprise numberEnter the priority enterprise number if applicable56Expected departure dateSelect the expected departure dateX57Expected arrival date at destinationSelect the expected arrival date at destinationX

58 Simplified Procedure In case the enterprise is eligible for priority registration to use the simplified procedure, check this box Route of Transport 59 Route Select the route of transport for goods X Additional Information 60 Container Code Enter the container code 61 Number of Seals Enter the number of seals 62 Type of Seals Enter the type of seals INFORMATION ABOUT THE GOODS IN TRANSIT Detailed Information 63 Order Number of Goods Enter the order number of goods, if there are more than one item, check the "additional items" box X 64 Goods Code Enter the goods code X 65 Gross Weight Enter the total weight of the goods X 66 Quantity Enter the quantity of goods X 67 Unit of Measurement Code Select the unit of measurement code X 68 Value of Goods Enter the value of goods according to the commercial invoice X 69 Currency Code Select the currency code X 70 Origin Select the origin of the goods X 71 Export Country Code Select the export country code 72 Destination Country Code Select the destination country code of the transit journey 73 Description of Goods Enter the description of goods X Preceding Reference Documents 74 Previous Reference Document Code Select the previous reference document code 75 Previous Customs Declaration Reference Number Enter the previous customs declaration reference number 76 Additional Information Enter additional information about the consignment Relevant Documents/Files (commercial invoices, detailed lists of goods, plant quarantine certificates, various transit permits/certificates issued by competent authorities related to restricted goods)

77 Document Type Select the type of document/file from the ACTS System 78 Document Reference Number Enter the document reference number (in cases where the consignment must have a transit permit or equivalent document, it is mandatory to enter the permit number or equivalent document number) 79 Issuing Authority Enter the issuing authority of the document 80 Effective Date of Document Enter the effective date of the document 81 Expiry Date Enter the expiry date of the document 82 Additional Information Enter additional information Business Information Sender Information 83 Name Enter the name of the sender 84 Tax Identification Number Enter the tax identification number of the sender Receiver Information 85 Tax Identification Number Enter the tax identification number of the receiver 86 Receiver's Name Enter the receiver's name Containers 87 Container Code Enter the container code 88 Container Number Enter the container number Packages 89 Package Number, Mark Enter the package number, mark 90 Package Type Code Enter the package type code INFORMATION ABOUT GUARANTEE 91 Guarantee Reference Number The declarant enters the guarantee reference number (GRN) issued by the ACTS System 92 Amount The declarant enters the guarantee amount 93 Currency The declarant enters the currency code

Calculate the Guarantee Amount 94 Goods Code The declarant enters the goods code 95 Goods Value The declarant enters the goods value 96 Currency The declarant enters the currency code 97 Countries Involved in the Transit Journey The declarant enters the countries involved in the transit journey

III. Indicators for Cancellation, Amendment, and Supplement of the Transit Declaration through the ACTS System; Registration of Arrival Notification at the Destination Customs Authority through the ACTS System

1. Indicators for Cancellation of the Transit Declaration

Information Indicator Description Note 1 Request for Cancellation Select "request for cancellation" on the "actions" field 2 Manual Entry Select the method of requesting cancellation: "manual entry" 3 Reason for Cancellation Enter the reason for cancellation 4 Submit Cancellation Request Select "submit cancellation request"

2. Indicators for Amendment and Supplement of the Transit Declaration

Information Indicator Description Note 1 Amend and Supplement Declaration Select "Amend and Supplement Declaration" on the "actions" field Amendments and supplements to the declaration can only be made if the declaration is in the status of "Accepted", "Request for Amendment", or "Guarantee Information Amendment". 2 Manual Data Entry Select the method of requesting amendment and supplement: "manual data entry" 3 Place of Amendment Select the place of amendment 4 Time of Amendment Select the time of amendment 5 Type of Information to be Amended Select the type of information to be amended 6 Check Amended Information Update the amended information by selecting "check amended information" 7 Send Amendment Request Send the amendment request by selecting "send amendment request"

3. Indicators for Registration of Arrival Notification

Information Indicator Description Mandatory Code Table 1 Destination Country Select "destination country" on the main screen 2 Register Arrival Notification Select "register arrival notification" 3 ARN Code Enter the ARN code x 4 Preferred Enterprise Arrival Location Enter the preferred enterprise arrival location x 5 Stacking Location Enter the stacking location x 6 Priority Enterprise Number Enter the priority enterprise number x 7 Arrival Notification Date Select the arrival notification date x 8 Customs Authority Presenting Goods Select the customs authority presenting goods x 9 Enterprise Name in the Destination Country Enter the enterprise name in the destination country 10 Enterprise Tax Identification Number in the Destination Country Enter the enterprise tax identification number in the destination country 11 Priority Enterprise Flag If it is a priority enterprise in the destination country, check this box Details of Abnormal Occurrences 11 Location Where Abnormal Occurrence Occurred Enter the location where the abnormal occurrence occurred 12 Country Code Where Abnormal Occurrence Occurred Select the country code where the abnormal occurrence occurred 13 Time When Competent Authority Confirmed Abnormal Occurrence Select the time when the competent authority confirmed the abnormal occurrence 14 Competent Authority Confirming Abnormal Occurrence Enter the competent authority confirming the abnormal occurrence 15 Location of Competent Authority Select the location of the competent authority

Authority to certify abnormal occurrence when abnormal occurrence occurs16Name of country where abnormal occurrence takes placeSelect the name of the country where the abnormal occurrence takes place17Updated in the ACTS System/Fault flagTick the box "updated" on the ACTS System if the abnormal occurrence has been updated in the System. In case the abnormal occurrence has not been updated, tick the "fault flag" box on the ACTS System.18Information about abnormal occurrenceEnter information about the abnormal occurrenceSeal19Number of sealsEnter the number of seals20Seal numberEnter the seal numberExecution of transfer21New transport means numberEnter the new transport means number22Nationality of new transport meansSelect the nationality of the new transport means23Time of certification of change of transport meansSelect the time of certification of change of transport means24Authority to certify change of transport meansEnter the authority to certify change of transport means25Place of certification of change of transport meansEnter the place of certification of change of transport means26Country certifying change of transport meansSelect the country certifying change of transport means27Send registration for arrival notificationSelect "send registration for arrival notification"

ANNEX III

ATTACHMENT

(Pursuant to Circular No. 12-2020/TT-BTC dated February 22, 2020 of the Minister of Finance)

STTName of certificate1Customs transit declaration approved by the customs authority at the departure point (TAD).

ASEAN CUSTOMS TRANSIT SYSTEM - ACTSExporter TIN1 DEPARTURE DECLARATION Type of transactionARN 000000■KI'00008% 78145llllllllACCOMPANYING CERTIFICATE OF TRANSIT (TAD)2 Form4 Total number5 Total number of items6 Importer TIN7 Total weight (kg)8 Expected date of departure9 Date of release10 Business information/contact details11 Proposed transit country12 Destination13 Transport means identification number14 Container □15 Departing authority16 Nationality of transport means17 Mode of transport18 Place of loading19 Exporting authority20 Location of goods21 Container number, mark, number of packages, number & type of packages, description of goods22 Item number23 Goods code24 Currency code25 Invoice value26 Total weight (kg)27 Net weight (kg)28 Supplementary unit29 Country of origin30 Origin code31 Other information including responsibility for goods according to specific requirements32 Change of transport means/containerPlace and countryCodePlace and countryCodeIdentification number and country of new transport meansCodeIdentification number and country of new transport meansCodeNew container (yes/no)? container number □New container (yes/no)? container identification □33 CERTIFICATION BY AUTHORIZED AUTHORITYNew lead seal number: serial number:Name and signature SealNew lead seal number: serial number:Name and signature Seal34 Carrier TINSubmitted byLocation and date:35 Other incidents during transportation; details and measures takenDetails: □36 CERTIFICATION BY AUTHORIZED AUTHORITY37 Expected transit customs authority38 Notification information39 Non-notification countries (code)40 Customs authority at destination41 CONTROLLED BY THE EXPORTING COUNTRY CUSTOMS AUTHORITYLead seal number already applied (number);Serial number:Expiry date (Date)& Route:Name and signature: Stamp42 CONTROLLED BY THE EXPORTING COUNTRY CUSTOMS AUTHORITYDate of arrival:Lead seal check:Notes:43 Receipt number:Name & Signature Stamp

ASEAN CUSTOMS TRANSIT SYSTEM - ACTS LIST OF ITEMS

34 Carrier TIN3 Form21 Container number, mark, number of packages, number & type of packages, description of goods22 Item number23 Goods code24 Currency code25 Invoice value26 Total weight (kg)27 Net weight (kg)28 Supplementary unit29 Country of origin30 Origin code31 Other information including responsibility for goods according to specific requirements21 Container number, mark, number of packages, number & type of packages, description of goods22 Item number23 Goods code24 Currency code25 Invoice value26 Total weight (kg)27 Net weight (kg)28 Supplementary unit29 Country of origin30 Origin code31 Other information including responsibility for goods according to specific requirements21 Container number, mark, number of packages, number & type of packages, description of goods22 Item number23 Goods code24 Currency code25 Invoice value26 Total weight (kg)27 Net weight (kg)28 Supplementary unit29 Country of origin30 Origin code31 Other information including responsibility for goods according to specific requirements21 Container number, mark, number of packages, number & type of packages, description of goods22 Item number23 Goods code24 Currency code25 Invoice value26 Total weight (kg)27 Net weight (kg)28 Supplementary unit29 Country of origin30 Origin code31 Other information including responsibility for goods according to specific requirements21 Container number, mark, number of packages, number & type of packages, description of goods22 Item number23 Goods code24 Currency code25 Invoice value26 Total weight (kg)27 Net weight (kg)28 Supplementary unit29 Country of origin30 Origin code31 Other information including responsibility for goods according to specific requirements21 Container number, mark, number of packages, number & type of packages, description of goods22 Item number23 Goods code24 Currency code25 Invoice value26 Total weight (kg)27 Net weight (kg)28 Supplementary unit29 Country of origin30 Origin code31 Other information including responsibility for goods according to specific requirements

28 Supplementary unit29 Country of origin30 Origin code31 Other information including responsibility for goods according to specific requirements

ANNEX IVFORMS ON PREFERENTIAL REGIME

(Pursuant to Circular No. 12-2020/TT-BTC dated February 22, 2020 of the Minister of Finance)

STTForm nameForm number1Request for recognition of priority transit enterpriseForm number 01/VBĐNADCĐƯT2Notification of inspection plan at the enterprise's officeForm number 02/TBKT3Inspection record at the enterprise's officeForm number 03/BBKT4Decision on recognition of priority transit enterpriseForm number 04/QĐCNDNƯT5Request for change or supplement of special seal bookForm number 05/VBBSNPĐB6Request to renounce preferential rightForm number 06/VBTBCĐƯT7Report on the operation of priority transit enterprisesForm number 07/BCHĐDNƯT8Notification of non-compliance with preferential regime conditionsForm number 08/VBTBKPĐKCĐƯT9Notification of compliance with preferential regime conditions after rectificationForm number 09/VBTBĐĐƯCĐƯT10Decision to suspend or revoke the decision recognizing priority transit enterpriseForm number 10/QĐĐC/THDNƯT11Decision to revoke the suspension decision recognizing priority transit enterpriseForm number 11/QĐTHQĐĐC

Form number 01/VBĐNADCĐƯT

COMPANY NAME... SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness

Number: ..., dated on the..., month of..., year...

Respected: General Department of Customs

Phone number:...

Fax number:...

Website:

Phone number:...

STTBasic informationDetailed informationRequired information1Employee informationName:XID number/passport number:XPlace of issue:XExpiry date:XTax registration number:XAddress:XPostal code:XCountry code:X2Contact person informationName:XPhone number:XFax number:

Email:...

Website:...

Investment certificate/Business registration certificate: issued for the first time on..., issued by:...

(If there are any changes, please declare fully each change)

Type of business:...

Business activities:...

Representative of the company: Position:... Mobile phone:..., Email:...

Pursuant to Article 32 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government on customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 of the ASEAN Customs Transit System, the company has self-assessed and compared with the conditions stipulated in Article 32 of Decree No. 46/2020/NĐ-CP and found that it meets the conditions to be recognized as a priority transit enterprise, specifically:

regarding the company's headquarters:

(Specify clearly the permanent address of the company, branch offices, representative offices in Vietnam)

1. regarding the level of use of transit procedures through the ACTS system:

From the date to the date, the company has submitted...customs transit declarations through the ACTS system accounting for...% of the total number of transit declarations (declarations) through ASEAN countries.

1. regarding compliance with auditing laws:

(Specify clearly: The company's financial statements have been audited by an auditing firm meeting the requirements for operating auditing services under the independent auditing law.)

regarding the retention of customs files, books of accounts, accounting vouchers, and other relevant documents related to goods in transit

(Specify clearly: The company complies with the provisions of Point d, Clause 2, Article 18 of the Customs Law 2014.)

1. regarding compliance with customs laws and tax laws

In the past five years (from the date...month...year...to the date...month...year...), the company assesses itself as complying well with customs laws. The basis for this assessment includes Circular..., Decree..., Law...

1. Number of times the company was penalized by customs authorities (if any):

(List according to each penalty decision)

1. Penalty Decision No.: Date:

Authority issuing the penalty:

Violation:

Amount of fine:

Compliance with tax laws

As of the current time (the time when the company makes the request), the company does not owe overdue taxes, late payment penalties, or fines.

Conditions regarding the use of special seals

Specify the number of special seals (including those that have been changed or supplemented) accepted by the customs authority.

Additional penalty form (if applicable):

1. The company hereby guarantees and takes responsibility before the law that the information and documents attached to this letter are truthful and accurate, and commits to strictly comply with the regulations of the law and Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government.

Request the General Department of Customs to consider and decide to recognize the company as a priority transit enterprise.

1. Place of receipt - As above; - To be filed:...

MINISTRY OF FINANCE

No.: /TB-

Hanoi, on the...day of the...month of the...

Form number 03/HHLTKNSD

NOTICE on the plan for inspection at the company's headquarters

(Signature, stamp)

Respected: (4)

CUSTOMS INSPECTION BUREAU

Pursuant to Article 34 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government on customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 of the ASEAN Customs Transit System, based on the results of the inspection of the application file for recognition as a priority transit enterprise, the General Department of Customs informs about the inspection at the company's headquarters as follows:

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Time: from the...day of the...month to the...day of the...month. Location: at the company's headquarters. Content of inspection: inspecting documents, certificates, and materials related to the company's transit activities within the last five years to evaluate the company's compliance with the conditions stipulated in Article 32 of this Decree.

Please prepare all relevant documents, certificates, and materials mentioned above to serve the inspection work.

Place of receipt: GENERAL DEPARTMENT HEAD

- To be filed: VT (issuing unit).

1. NAME OF AUTHORITY ISSUING THE DECISION

NAME OF INSPECTION TEAM

Respectfully./.

SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness

-As above;

INSPECTION RECORD

Pursuant to Decision No..../QĐ-TCHQ dated...of

General Department Head of the General Department of Customs on...

At the time of...hours on...at...

the Inspection Team conducted an actual inspection at the company's headquarters regarding the conditions for recognizing the company as a priority transit enterprise as stipulated in Article 32 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government.

Regarding

The members include:

Representatives of the Inspection Team:

Mr./Ms. Position:Mr./Ms. Position:

Representatives of the company:

II. Content of Inspection

1. (Inspection content, results; opinions of the inspected organization or individual (if any))

1. The meeting ended at...hours on...at...

• The record has been read aloud to those present and signed below. The record is made in duplicate, each party retains one copy.

1. (Signature, full name)

• The record has been read aloud to those present and signed below. The record is made in duplicate, each party retains one copy.

MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM

GENERAL DEPARTMENT OF CUSTOMS Independence - Freedom - Happiness

No.:.../QĐ-TCHQ Hanoi, on the...day of the...month of the...

DECISION on recognizing a priority transit enterprise

GENERAL DEPARTMENT HEAD OF THE GENERAL DEPARTMENT OF CUSTOMS

REPRESENTATIVE OF THE ENTERPRISE

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

REPRESENTATIVE OF THE INSPECTION TEAM

(Signature, full name)

Pursuant to Article 34 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government on customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 of the ASEAN Customs Transit System;

Pursuant to Decision No. 65/2015/QĐ-TTg dated December 17, 2015 of the Prime Minister on the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance;

Considering the application file for recognition as a priority transit enterprise attached to Document No...dated...month...year...of Company...;

Considering the proposal of the Director of the Customs Supervision Management Department in Report No...regarding...

HEAD OF GENERAL DEPARTMENT OF CUSTOMS

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

Pursuant to Clause 34 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government providing procedures for customs clearance, inspection, and supervision of goods in transit through the ASEAN Customs Transit System to implement Protocol 7 of the ASEAN Customs Transit System;

Pursuant to Decision No. 65/2015/QĐ-TTg dated December 17, 2015 of the Prime Minister stipulating the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance;

Considering the application for recognition of a preferred transit enterprise submitted with document number... dated... month... year... of Company...;

Considering the proposal of the Director of the General Department of Customs Control and Management at Report No.... regarding...,

DECISION:

Article 1. The company ... with Tax Code:...; Address:... is recognized to apply preferential regime through the ASEAN Customs Transit System (referred to as ACTS system) in accordance with the provisions of Government Decree No. 46/2020/NĐ-CP dated April 9, 2020.

Article 2. The company ... shall be responsible for implementing the provisions of the Government Decree on date... month... year... and related regulations.

of the law.

Article 3. The preferential regime application period is 36 (thirty-six) months from the date this Decision is signed. After this period, if the company meets the prescribed conditions, it will continue to be considered for extension of the preferential regime application.

Article 4. This Decision takes effect from the date of issuance.

Article 5. The company ..., the Director of the General Department of Customs Control, the Director of the Customs Office of provinces and cities shall be responsible for implementing this Decision,/.

HEAD OF THE GENERAL DEPARTMENT

• As per Article 5 (to implement); Deputy Heads of the General Department (for guidance); Units under the General Department (to implement); File: VT, GSQL (3b).

FORM NUMBER 05/VBBSNPĐB

COMPANY NAME... SOCIALIST REPUBLIC OF VIET NAM

— Independence - Freedom - Happiness

NO.:..., DATE:... MONTH... YEAR...

RESPECTED: General Department of Customs

Phone number:...

Fax number:...

Head office address:...,

Phone number:...

Fax number:...

Email:...

Website:...

Recognized as a preferred transit enterprise according to Decision No.: date month year of the Head of the General Department of Customs.

1. Request to change special seals as follows: STT Registered Special Seal Changed Special Seal Reason for Change

2. Request to add special seals: STT Added Special Seal Total Number:

Place of Receipt:

• As above; File:...

(Signature, stamp)

FORM NUMBER 06/VBTBCĐƯT

COMPANY NAME... SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

NO.:..., DATE:... MONTH... YEAR...

Respected: General Department of Customs.

Company name:..,

Fax number:...

Website:

Phone number:...

STTBasic informationDetailed informationRequired information1Employee informationName:XID number/passport number:XPlace of issue:XExpiry date:XTax registration number:XAddress:XPostal code:XCountry code:X2Contact person informationName:XPhone number:XFax number:

Website:.„

Recognized as a preferred transit enterprise according to Decision No.: date month year of the Head of the General Department of Customs.

Now, the company requests to cease applying the preferential regime for transit enterprises due to... (specify the reason).

Request the General Department of Customs to consider and accept the request to cease applying the preferential transit regime of our company.

Respectfully./.

Place of receipt: - As above; - File:...

COMPANY NAME ...

Number:

SOCIALIST REPUBLIC OF VIET NAMIndependence - Freedom - Happiness

..., DATE:... MONTH... YEAR...

REPORT ON THE OPERATING SITUATION OF PREFERRED TRANSIT ENTERPRISE

{Reporting period: from January 1 to December 31, ...)

Respected: General Department of Customs.

Company ... reports to the General Department of Customs the situation of transit operations, compliance with customs and tax laws in the year ..., specifically as follows:

1. Regarding the total declarations for transit:

• Total declarations for transit through ASEAN countries each year (including both regular transit declarations and declarations through the ACTS system);Total declarations for transit through the ACTS system, accounting for % of the total declarations for transit through ASEAN countries (each year).

1. Violations, obstacles

(Details by violation: including customs law violations, tax law violations; details by each violation, obstacle)

Violations: ...

Penalty decision number: ... date ... issuing authority...

Amount of fine: ...

Additional penalty: ...

Implementation status of the penalty decision: ...

Obstacles: ...

Measures to resolve obstacles by the provincial/customs office: ...

Proposals of the company: ...

1. Any changes in the enterprise (if applicable)

(Including: investment certificate, name change, tax code change, head office address change, ...)

Place of Receipt:

• As above; File:...

(Signature, stamp)

COMPANY NAME...

Number:

At the time of...hours on...at...

DATE:... MONTH... YEAR...

RESPECTED: General Department of Customs

Phone number:...

Fax number:...

Website:

Phone number:...;

STTBasic informationDetailed informationRequired information1Employee informationName:XID number/passport number:XPlace of issue:XExpiry date:XTax registration number:XAddress:XPostal code:XCountry code:X2Contact person informationName:XPhone number:XFax number:

Email:…

Email:X3ConfirmationAuthorized employee signature:XCompany representative signature, stamp:X

In accordance with the conditions stipulated in Article 32 of Government Decree No. 46/2020/NĐ-CP dated April 9, 2020, the company no longer meets the following conditions:

(The enterprise specifies the specific changes or violations and provides explanations, commitments to rectify (if any))

Our company commits to being able to resolve the aforementioned issue to continue meeting the conditions stipulated in Article 32 of Government Decree No. 46/2020/NĐ-CP dated April 9, 2020 within...

We hope that the General Department of Customs will consider and approve./.

Form number 03/HHLTKNSD

Place of Receipt:

- As above;

- To be filed:...

(Signature, stamp)

FORM NUMBER 09/VBTBĐĐƯCĐƯT

COMPANY NAME...

Number:

DATE:... MONTH... YEAR...

RESPECTED: General Department of Customs

Phone number:...

Fax number:...

Website:

Authorize the following officers/employees of the company with the following information to perform customs procedures for the company's goods in transit through the ACTS system, specifically as follows:

STTBasic informationDetailed informationRequired information1Employee informationName:XID number/passport number:XPlace of issue:XExpiry date:XTax registration number:XAddress:XPostal code:XCountry code:X2Contact person informationName:XPhone number:XFax number:

Email:…

Email:X3ConfirmationAuthorized employee signature:XCompany representative signature, stamp:X

The General Department of Customs has issued Decision No. ... dated ... month ... year ...

regarding the suspension of the Decision recognizing the company as a preferred transit enterprise due to the company not meeting the conditions stipulated in Article 32 of Government Decree No. 46/2020/NĐ-CP dated April 9, 2020, specifically:

Now, our company has resolved the non-compliance conditions for the preferential regime (the company specifies the measures taken and results). We ensure compliance with the conditions stipulated in Article 32 of Government Decree No. 46/2020/NĐ-CP dated April 9, 2020.

Therefore, we request the General Department of Customs to reconsider and revoke the suspension of the preferred transit enterprise recognition and allow our company to continue implementing transit procedures under the preferential regime.

Respectfully./.

(Enclosed documents:...)

PLACE OF RECEIPT: DIRECTOR

• As above; (Signature, stamp)File:...

FORM NUMBER 10/QĐĐC/THDNƯT

MINISTRY OF FINANCEGENERAL DEPARTMENT OF CUSTOMS

NO.: /QĐ-TCHQ

Hanoi, day ... month ... year ...

DECISIONon suspending or revoking the Decision recognizing a preferred transit enterprise

HEAD OF THE GENERAL DEPARTMENT OF CUSTOMS

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

Pursuant to Article 35 of Government Decree No. 46/2020/NĐ-CP dated April 9, 2020, which stipulates customs procedures, inspection, and supervision of goods in transit through the ASEAN Customs Transit System (ACTS) to implement the Decree No. 7 on the ASEAN Customs Transit System;

Pursuant to Decision No. 65/2015/QĐ-TTg dated December 17, 2015 of the Prime Minister, which stipulates the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance;

Considering the Report No. ... dated .../.../... of the Director of the General Department of Customs Control on suspending/recovering the application of the preferential transit regime through the ASEAN Customs Transit System (ACTS) for the company ...,

RESOLVES:

Article 1. Suspension or revocation of the Decision recognizing the priority enterprise for the cross-border cargo transit activity through the ASEAN Customs Transit System (ACTS) for Company ...; Tax Code: ; Address: ...

The suspension period is ... months from the date of signing the Decision.

Article 2. This Decision takes effect from the date of signature.

Article 3. Company ..., Director of the General Department of Customs Control, Director of the Customs Department of province/city shall be responsible for implementing this Decision./.

DIRECTOR OF THE GENERAL DEPARTMENT

• As per Article 3 (to implement); Deputy Directors-General (for guidance); Units under the General Department (to implement); File: VT, GSQL

Number 11/QDTHQDDC

MINISTRY OF FINANCEGENERAL DEPARTMENT OF CUSTOMS

No: ... /QD-TCHQ

Hanoi, day ... month ... year ...

DECISIONon the revocation of the Decision suspending the Decision recognizing the priority enterprise

DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF CUSTOMS

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

Pursuant to the provisions of Article 35 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government on customs procedures, customs inspection and supervision of goods for cross-border cargo transit through the ASEAN Customs Transit System to implement the Protocol 7 on the Customs Transit System;

Pursuant to Decision No. 65/2015/QĐ-TTg dated December 17, 2015 of the Prime Minister, which stipulates the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance;

Considering the Report No. ... dated of the Director of the General Department of Customs Control on the revocation of the Decision suspending the application of the priority transit regime through the ASEAN Customs Transit System (ACTS) for Company ...,

DECISION:

Article 1. Revocation of the Decision suspending the Decision recognizing the priority enterprise for the cross-border cargo transit activity through the ASEAN Customs Transit System (ACTS) for Company ...; Tax Code: ; Address: ...

Article 2. This Decision takes effect from the date of signature.

Article 3. Company ..., Director of the General Department of Customs Control, Director of the Customs Department of province/city shall be responsible for implementing this Decision./.

Place of Receipt:

• As per Article 3 (to implement); , GENERAL DEPARTMENT OF CUSTOMSDEPUTY DIRECTORS-GENERAL (for guidance);Units under the General Department (to implement);File: VT, GSQL

Appendix V

FORM FOR REQUESTING SUPPLY OF DOCUMENTS, EVIDENCE (Issued together with Circular No. .../2020/TT-BTC dated &month.&day.&year 2020 of the Minister of Finance)STTName of formNumber1Requesting the declarant to supply documents, evidence proving that the goods have completed customs formalities under the ACTS system (Form No. 01/VBĐNCCCT)2Requesting the customs authority to verify the status of goods (Form No. 02/VBĐNCCCT)

Form No. 01/VBĐNCCCT

CUSTOMS DEPARTMENT

CUSTOMS BRANCH

No...

, dated month day year

Dear: Company

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

Pursuant to the provisions of Article 14 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government;

Requesting Company to supply documents, evidence proving that the goods have completed customs formalities under the ACTS system, specifically:

1. Information of the declaration requesting to supply:

• Declaration reference number (ARN):Name of enterprise:Tax Code:

1. Verification content

Requesting Company ... to supply documents, evidence proving the completion of cross-border cargo transit procedures through the ACTS system for the cross-border cargo transit declaration according to the declaration reference number (ARN), information changes occurred at the destination customs authority, the transit country's customs authority (if any).

In case the enterprise cannot prove that the above-mentioned cross-border cargo transit declaration has completed cross-border cargo transit procedures through the ACTS system as prescribed, requesting Company to provide any relevant information about the consignment under the above-mentioned cross-border cargo transit declaration accompanied by documents such as waybills, detailed lists of goods, commercial invoices... and information about the customs authority where the ACTS cross-border cargo transit operations ended.

The company is responsible for providing the information specified in points 1 and 2 above to the Customs Branch at address, phone number within 30 days from the date of issuance of this document.

Received: BRANCH DIRECTOR

As above; (Signed, full name, stamp)File:...

Form No. 02/VBĐNCCCT

• CUSTOMS BRANCH

Dear: Customs Authority

CUSTOMS BUREAU…

Pursuant to the provisions of Article 34 of Protocol 7 on the ASEAN Customs Transit System;

NUMBER

, dated month day year

Requesting the customs authority to supply documents, evidence proving that the goods have completed customs formalities under the ACTS system, specifically:

Information of the declaration requesting to supply documents:

Declaration reference number (ARN):Customs declarant:Carrier:Exporter:Importer:Guarantor:

(Attached supporting documents to assist the customs authority in conducting verification)

1. Currently, the Customs Branch (customs authority of departure) ... has not received information from the customs authority (customs authority of destination) ... regarding the completion of cross-border cargo transit procedures through the ACTS system for the consignment under the cross-border cargo transit declaration with reference number (ARN). We have contacted the consignee (name and address) but did not receive a reply letter or the reply letter was incomplete or the information was inappropriate (specify).

• Requesting the customs authority to support contacting the consignee to provide us with documents proving the completion of cross-border cargo transit procedures through the ACTS system for the cross-border cargo transit declaration with reference number (ARN), information changes occurred at the destination customs authority, the transit country's customs authority (if any).

Information and documents provided should be sent to us (name and address of the requested customs authority...).

1. Verification content

Recipient: BRANCH DIRECTOR

As above; (signed, full name, stamp)File:...

Form 02/VBĐNCCCT

DEPARTMENT OF ... CUSTOMS SOCIALIST REPUBLIC OF VIETNAM

SUB-DEPARTMENT OF CUSTOMS... Independence - Freedom - Happiness

No... , dated

Respectfully./.

LETTER

• Requesting verification of status of goods

To: Customs Administration of

Pursuant to provisions of Article 34 of Protocol 7 on Customs Transit System; It is kindly requested to provide documentary evidence that the transit customs formalities for the goods have been completed, specifically:

Details:

ACTS Reference Number (ARN):Declarant:Carrier:Exporter:Importer:Guarantor:

(Attached supporting documents to assist the customs authority conducting verification)

Detailed enquiry

To: Customs Administration of

Pursuant to provisions of Article 34 of Protocol 7 on Customs Transit System; It is kindly requested to provide documentary evidence that the transit customs formalities for the goods have been completed, specifically:

1. Details:

• ACTS Reference Number (ARN):Declarant:Transporter:Exporter:Importer:Guarantor:

(Attached supporting documents to assist the customs authority conducting verification)

1. Detailed inquiry

The Customs Branch (customs authority of the country of departure) has not received feedback from the Customs Administration of … (customs authority of the country of destination) regarding the completion of ACTS procedures for consignment of ARN… We contacted the owner of the goods (name and address) but did not receive any reply/received a reply with insufficient information (to be specified). It is requested that the Customs Administration of … would assist in requesting the owner of the goods to provide documentary evidence proving that the consignment has been completed correctly, changes made at the customs authority of the country of destination and the customs authority of the transit country (if any). Documentary evidence is kindly requested to be sent to us (Name and address of the customs authority requested). Yours sincerely,

To: HEAD OF CUSTOMS BRANCH

As above; (Signature, full name and stamp)

- Archived:.,

Appendix VI

MODEL GUARANTEE LETTER

(Annexed to Circular No. 12/2020/TT-BTC dated 12/04/2020 of the Ministry of Finance)TTName of FormNumber1Notice on Uncompleted Transit ActivitiesForm Number 01/TBCHTQC2Notice on Payment of Arrears of Customs DutiesForm Number 02/TBNKHQ3Notice on Payment of Arrears of Customs DutiesForm Number 03/TBNBL4Notice on Non-Acceptance of Guarantee LetterForm Number 04/TBKCNBL5Notice on Completed Transit ActivitiesForm Number 05/TBHTQC6Notice on Transfer of Deposit to State Budget AccountForm Number 06/TBCTĐC7Request for Exemption of GuaranteeForm Number 07/CVMBL8Notice on Exemption of Guarantee for Transit GoodsForm Number 08/TBMBL9Request for Reduction of GuaranteeForm Number 09/CVGBL10Notice on Reduction of Guarantee for Transit GoodsForm Number 10/TBGBL11Request for Revocation of GuaranteeForm Number 11/CVHBL12Notice on Revocation of Guarantee for Transit GoodsForm Number 12/TBHBL13Notice on Suspension of Collection of Arrears of Customs DutiesForm Number 13/TBTDTHNT

Form Number 01/TBCHTQC

NOTICE OF THE SOCIALIST REPUBLIC OF VIETNAM ISSUED TO COMMUNICATE

Independence - Freedom - Happiness

No.: /TB-(2) (3) on the date of ... month ... year

NOTICEregarding uncompleted transit activities

Place of receipt: GENERAL DEPARTMENT HEAD

Pursuant to Article 24 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government, the Customs Sub-Department hereby notifies:

1. The declarant (Name, tax code and address):

has registered the customs declaration for transit number (ARN) on .../.../ ; reference number for guarantee (GRN) ; description of goods: ; amount of

estimated duty due VND;

up to now, it has exceeded the 90-day period from the date of approval of the aforementioned customs declaration for transit while the transit activity has not been completed.

On the day, the customs authority issued document No. requesting the declarant

1. to present the file and documents proving the completion of the transit activity mentioned above. However, up to now, we have not yet received the complete file and documents as required and are cooperating with the customs authorities of related countries to verify the transit activity.

Based on current regulations, as the guarantor for the consignment of goods being transported under transit of Company (5) according to the customs declaration for transit number ,

1. we hereby notify the Bank for your knowledge and cooperation in implementation.

(Signature, full name and stamp)

HEAD OF THE UNIT

Guarantor …(01 copy);File: VT, Name of issuing customs authority (abbreviation) (... copies);

Place of Receipt:

• Line above records the name of the superior supervising authority, line below records the name of the issuing customs authority;

Note:

2> Record the abbreviation of the issuing customs authority;

• !ỉ> Record the administrative region;

Record the name and tax code of the guarantor;

(S)Record the name and tax code of the declarant.

Form Number 02/TBNKHQ

NAME OF SUPERIOR AUTHORITY

NAME OF ISSUING AUTHORITY (,)

No.: /TB-(2)

(3), on the date of ... month ... year

NOTICEregarding payment of arrears of customs duties

The customs declaration for transit number (ARN) , registered on

Place of receipt: GENERAL DEPARTMENT HEAD

Pursuant to Article 24 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government, the Customs Sub-Department hereby notifies:

1. ; Reference number for guarantee (GRN) issued by (5), resulting in the following amounts of duty, late payment fees, and fines:

Import duty: VND;Other duties: VND;Late payment fee: VND;Fine: VND;Total amount payable: VND.Reason:

• We request (4) to pay the full amount of duty, late payment fees, and fines as stated

1. above into account number opened at the State Treasury

within 10 (ten) days from the date this Notice is issued by the customs authority. If (4) fails to pay the full amount of duty, late payment fees, and fines (if applicable) into the state budget within the prescribed time limit or does not prove that the transit activity has ended, the customs authority will apply compulsory measures as stipulated.

Place of receipt; HEAD OF UNIT

Declarant (01 copy); (Signature, full name and stamp)Guarantor (01 copy);File: VT, Name of issuing customs authority (abbreviation) (... copies);

Record the abbreviation of the issuing customs authority;Record the administrative region;Record the name and tax code of the declarant;

• Record the name and tax code of the guarantor.

Note:

2> Record the abbreviation of the issuing customs authority;

1. Form Number 03/TBNBL

NAME OF SUPERIOR AUTHORITY

NAME OF ISSUING AUTHORITY (I)

(3), on the date of ... month ... year

NOTICEregarding payment of arrears of customs duties

(3), on the date of ... month ... year

Dear (5),

Pursuant to Article 24 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of

the Government, the Customs Sub-Department hereby notifies:

The customs declaration for transit number (ARN) , registered on

Reference number for guarantee (GRN) ; amount of guarantee ; up

1. to now, it has exceeded the 10-day period from the date the customs authority issued Notice No. on

/ / while Company (4) has not fulfilled its tax obligations to the state budget.

We request (5) to pay the full amount of duty, late payment fees, and fines (if

applicable) of the customs declaration for transit number into account number opened at

1. the State Treasury , specifically as follows:

Import duty: VND;Other duties: VND;Late payment fee: VND;Fine: VND;Total amount payable: VND.

The deadline for paying the aforementioned amount is within 30 (thirty) days from the date this Notice is issued by the customs authority. If the duty, late payment fees, and fines (if applicable) are not fully paid into the state budget within the prescribed time limit, the customs authority will apply compulsory measures as stipulated.

• HEAD OF UNIT(Signature, full name and stamp)

Guarantor (01 copy);Declarant (01 copy);File: VT, Name of issuing customs authority (abbreviation) (... copies);

(ì) Line above records the name of the superior supervising authority, line below records the name of the issuing customs authority;

• 2> Record the abbreviation of the issuing notice;

Noted by:

(i) The upper line records the name of the directly superior supervising agency, the lower line records the name of the issuing agency;

(ii) Record the abbreviated name of the issuing agency;

(>) Record administrative place names;

i4>) Record the name and customs book code of the declarant;

1. Record the customs book code of the guarantor;

Form number 04/TBKCNBL

NAME OF SUPERIOR AGENCY NAME OF NOTIFICATION ISSUING AGENCY (1)

(3), on the date of ... month ... year

(3\) day ... month ... year

NOTICE regarding non-acceptance of the Guarantee Letter

Respectfully submitted to:

Pursuant to Article 24 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government, the Customs Branch notifies:

The Guarantee Letter No. issued on ... / ... / ...

Guaranteed entity: (5)

The customs transit declaration No. (ARN) registered

on / / ; Guarantee Reference Number (GRN) ; amount

guarantee

As of the date of / /, the guarantee period for the customs transit declaration

has expired but (4) did not comply with the commitments as prescribed.

The Customs Branch informs the Customs Departments of provinces and cities and

does not accept the guarantee to be implemented nationwide./.

Place of Receipt:

• Guarantor (01 copy);Customs Department of provinces and cities;Archive: ...

Note:

The upper line records the name of the superior agency, the lower line records the name of the notification issuing agency;

(2>) Record the abbreviated name of the notification issuing agency;

<3) Record administrative place names;

(4>) Record the name and tax code of the guarantor;

Record the name and tax code of the declarant;

Form number 05/TBHTQC

NAME OF SUPERIOR AGENCY SOCIALIST REPUBLIC OF VIETNAM

NAME OF NOTIFICATION ISSUING AGENCY (1) Independence - Freedom - Happiness

No.: /TB-(2) (3), dated ... month ... year

NOTICE regarding completion of transit activities

Place of receipt: GENERAL DEPARTMENT HEAD

Pursuant to Article 24 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government, the Customs Branch notifies:

1. The customs transit declaration No. (ARN) registered on

; Guarantee Reference Number (GRN) ; amount of guarantee

VND was issued by (4); Expected date of arrival: ... / /

1. On ... the customs transit declaration has completed the transit transportation journey as prescribed.

HEAD OF UNIT (Signature, full name and stamp)

Place:

-Guarantor (01 copy);

- Archive: VT, Notification Issuing Agency (abbreviation) (... copies);

Note:

The upper line records the name of the superior agency, the lower line records the name of the notification issuing agency;

(2) Record the abbreviated name of the notification issuing agency;

(3>) Record administrative place names;

<4>) Record the name and tax code of the guarantor.

Form number 06/TBCTĐC

NAME OF SUPERIOR AGENCY SOCIALIST REPUBLIC OF VIETNAM NAME OF NOTIFICATION ISSUING AGENCY (1) Independence - Freedom - Happiness

No.: /TB-(2) (3), dated ... month ... year

NOTICE regarding transferring the deposit amount into the state budget account

Place of receipt: GENERAL DEPARTMENT HEAD

Pursuant to the provisions of Article 8, Article 37 of the Technical Annex, Protocol No. 7 on the ASEAN Customs Transit System;

The Customs Branch notifies:

1. ; Reference number for guarantee (GRN) issued by (5), resulting in the following amounts of duty, late payment fees, and fines:

; Guarantee Reference Number (GRN) ; deposit amount ; expected date of arrival

but up to now, the transit activity has not been completed and the company (5) has not fulfilled its tax obligations to the state treasury according to

the Notice No. dated / / of the customs authority.

It is requested that (4) transfer the deposit amount of the customs transit declaration No.

1. into the account opened at the State Treasury, specifically as follows:

Import duties: VND;Other taxes: VND;Late payment fees: VND;Total amount payable: VND.

Departing country's customs authority (01 copy);Customs declarant (01 copy);Archive: VT, Notification Issuing Agency (abbreviation) (... copies);

• (1>) The upper line records the name of the superior agency, the lower line records the name of the notification issuing agency;

Respectfully./.

(ì) Line above records the name of the superior supervising authority, line below records the name of the issuing customs authority;

• a>) Record administrative place names;

Note:

Record the name of the departing country's customs authority;

(2>) Record the abbreviated name of the notification issuing agency;

Record the name and address of the customs declarant.

Form no. 07/TBCTĐC

NAME OF PARENTAL AGENCY SOCIALIST REPUBLIC OF VIETNAM

NAME OF NOTICE ISSUING AGENCY (1) Independence - Freedom - Happiness

No.: /TB-(2) (3), dated

NOTICE

On transferring the amount of guarantee to the State Treasury

To: (4)

Pursuant to the Protocol, the Customs Branch hereby informs:

1/ ACTS Reference Number (ARN) registered on

; Guarantee Reference Number (GRN) ; Amount of guarantee ; Expected date of arrival, the time limit expired but the transit operation has not been completed and the Company (5) has not completed its

duty obligations to the State Treasury according to the Notice No. dated

/ / of the customs authority.

2/ (4) is requested to transfer the amount of guarantee of the ACTS

declaration No. to the account No. at the State

Treasury, specifically:

Customs duty: VND;Other taxes: VND;Late payment charges: VND;Total payable amount: VND.

Sincerely./.

HEAD OF AGENCY

• (signature, full name and seal)

Customs authority of country of departure (01 copy);Customs declarant (01 copy);Archives: VT, Notice issuing agency’s name (abbreviated) (... copy);

Note:

Direct parental agency’s name in the line above, notice issuing agency’s name in the line below;

• (2>) Abbreviation of notice issuing agency’s name;

<3) Administrative place name;

<4) Name of customs authority in country of departure;

(5) Name, address of customs declarant.

NAME OF TAX PAYER

No.: / -

Regarding request for exemption from guarantee

, day ... month ... year ...

Respectfully submitted to: (Name of customs authority with authority to exempt guarantee for multiple journeys).

Pursuant to Article 26 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government;

Pursuant to Decision No. dated / / of the General Director of the General Department

of Customs recognizing the enterprise as a priority transit enterprise;

(name of customs declarant), tax code ..., address ...

Request ... (name of customs authority with authority to exempt guarantee) to consider exempting guarantee for multiple journeys for the goods of the Company (name of customs declarant) when performing customs procedures through the ACTS system, as the company has met

the conditions stipulated and has been recognized as a priority transit enterprise.

(Enclosed are the documents confirming recognition as a priority transit enterprise)

The company ... commits and takes responsibility under the law for the accuracy and truthfulness of the above contents./.

Place of receipt: LEGAL REPRESENTATIVE

As above; (OR AUTHORIZED PERSON)

■ Archive: (Signature, full name and stamp)

Form number 08/TBMBL

NAME OF SUPERIOR AGENCY SOCIALIST REPUBLIC OF VIETNAM

NAME OF NOTIFICATION ISSUING AGENCY (1) Independence - Freedom - Happiness

No.: /TB-(2) dated ... month ... year

NOTICE regarding exemption from guarantee for transit goods

(name of customs declarant), tax code ..., address ... is exempted from guarantee for multiple journeys for transit goods through the ACTS system.

When customs duties and other amounts payable arise for transit goods through the ACTS system which have been exempted from guarantee, (4) shall be responsible

for fully fulfilling tax obligations and other payable amounts as prescribed by law.

(name of customs declarant), tax code ..., address ...

Request ... (name of customs authority with authority to exempt guarantee) to consider exempting guarantee for multiple journeys for the goods of the Company (name of customs declarant) when performing customs procedures through the ACTS system, as the company has met

the conditions stipulated and has been recognized as a priority transit enterprise.

The Customs Branch notifies:

-Customs declarant (01 copy);

When customs duties and other payable amounts arise for goods in transit through the ACTS system which have already been exempted from guarantee, (4) shall be responsible

to fully fulfill tax obligations and other payable amounts as prescribed by law.

(ì) Line above records the name of the superior supervising authority, line below records the name of the issuing customs authority;

Place of Receipt:

-Customs declarant (01 copy);

- Note: VT, Abbreviated name of issuing agency (... table);

Note:

(>) The upper line records the name of the direct superior managing agency, the lower line records the name of the issuing agency;

(2>) Record the abbreviated name of the issuing agency;

1. Record administrative location;

(4>) Record the name and tax code of the customs declarant;

Form number 09/CVGBL

NAME OF TAX PAYEE

No.: /

Re: Request for reduction of guarantee

Independence - Freedom - Happiness

..., day... month... year...

Respectfully submitted to: (Name of competent customs authority to reduce guarantee for multiple trips).

Based on Article 27 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government;

(Enclosed are the documents confirming recognition as a priority transit enterprise)

We request (name of competent customs authority to reduce guarantee) to consider reducing guarantee for multiple trips with a reduction rate of % (clearly state the reduction rate of 50% or 25%) for goods in transit of the Company implementing customs procedures through the ACTS system, as the Company has met all conditions as prescribed;

The Company commits and takes responsibility under the law for the accuracy and truthfulness of the above contents./.

As above; (OR AUTHORIZED PERSON)

■ Note: (Sign, clearly write full name, stamp)

Form number 10/TBGBL

Form number 08/TBMBL

NAME OF SUPERIOR CUSTOMS AGENCY OF THE SOCIALIST REPUBLIC OF VIETNAM

NOTICERegarding reduction of guarantee for goods in transit

Based on Article 27 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government;

Part notifying reduction of guarantee for multiple trips:

(name of customs declarant), tax code ..., address ... is exempted from guarantee for multiple journeys for transit goods through the ACTS system.

When customs duties and other amounts payable arise for transit goods through the ACTS system which have been exempted from guarantee, (4) shall be responsible

(name of customs declarant), tax code..., address..., is reduced to...% (clearly state the reduction rate of 50% or 25%) for goods transported through the ACTS system. The period for reduction of guarantee shall not exceed two years from the date of this notice. When customs duties and other payable amounts arise for goods in transit through the ACTS system that have been granted a reduction in guarantee, (4) shall fulfill all tax obligations and other payable amounts according to the law.

Part notifying no reduction of guarantee:

The Customs Branch notifies:

1. (name of customs declarant), tax code..., address... does not meet the conditions for reduction of guarantee as prescribed.

• Reason: (specify the conditions not met as prescribed).

Received:

1. - Note: VT, Abbreviated name of issuing agency (... table);

w The upper line records the name of the direct superior managing agency, the lower line records the name of the issuing agency;

(2) Record the abbreviated name of the issuing agency;

HEAD OF THE UNIT

(Sign, write full name and stamp)

Record administrative location;

-Customs declarant (01 copy);

(4) Record the name and tax code of the customs declarant;

Note:

NAME OF GUARANTOR

No.: .. /

, day... month... year...

Request to cancel guarantee

Respectfully submitted to: (name of competent customs authority to cancel guarantee).

Based on Article 28 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government;

(name of Guarantor, tax code..., address...)

We request (name of competent customs authority to cancel guarantee) to allow

(name of Guarantor) to cancel Guarantee Letter No. issued on.../.../... for the Company (name, tax code of customs declarant).

Reason: (specify the reason for requesting cancellation of guarantee)

We commit to take responsibility under the law for having fully paid customs duties arising from the transit declarations using the Guarantee Letter or the transit declarations where the goods in transit have completed their journey without any irregularities occurring.

(Enclosed with supporting documents proving full payment of customs duties or completion of the goods in transit journey)

Received; - As above;

- Note:

Form number 12/TBHBL

NAME OF ISSUING AGENCY (1)

(i), day... month... year...

NOTICERegarding cancellation of guarantee for goods in transit

Based on Article 28 of Decree No. 46/2020/NĐ-CP dated April 9, 2020 of the Government;

(3), on the date of ... month ... year

Cancel Guarantee Letter No. issued on.../.../... by (5); reference number GRN guaranteed through the ACTS system for the Company (4)

(3), on the date of ... month ... year

Reason for cancellation of guarantee:

The cancellation of guarantee does not affect the payment of customs duties and other payable amounts arising during the transit process of declarations registered for use of guarantee before the cancellation of guarantee becomes effective

The Customs Branch informs (4&5) to be aware and comply./.

The Customs Branch notifies:

Customs declarant (1 copy);Guarantor (1 copy);Note: VT, Abbreviated name of issuing agency (... copies).

(customs declarant, guarantor,

> The upper line records the name of the direct superior managing agency, the lower line records the name of the issuing agency;

'2> Record the abbreviated name of the issuing agency;

(4> Record the name and tax code of the customs declarant;

Record the name and address of the guarantor.

Place of Receipt:

• Form number 13/TBTDTHNT

NAME OF SUPERIOR AGENCY SOCIALIST REPUBLIC OF VIETNAM

HEAD OF THE UNIT

(Sign, write full name and stamp)

Note:

NAME OF ISSUING AGENCY™ INDEPENDENCE - FREEDOM - HAPPINESS

No.: /TB-(2) (3) dated

, day... month... year...

NOTICERegarding temporary postponement of customs debt enforcement

Pursuant to Article 37 of the Technical Appendix of Protocol 7 on the ASEAN Customs Transit System;

On the date of , the Customs Branch received the document No.

from the customs authority of country (4) requesting support for the recovery of customs debt

for the consignment of goods in transit declared under declaration No. (ARN), reference number GRN of Company (5)

However, on the date of receipt of the file and documents presented by Company (5) to prove

that the customs debt is currently being reviewed in the country

Therefore, the Customs Branch informs about the temporary postponement of

recovery of customs debt at the request of the Company. In case the temporary postponement of customs debt recovery has ended or there is new information, please inform at the following address: telephone number ; email address:

The Customs Branch notifies:

The Customs Branch informs the customs authority of the country for

its knowledge./.

HEAD OF THE UNIT (Signature, clearly write full name and stamp)

Customs authority of the country recovering debt (1 copy);Customs declarant (1 copy);Note: VT, Abbreviated name of issuing agency (... copies);

Record the abbreviated name of the issuing agency;Record administrative location;

(4> Record the name and tax code of the customs authority of the country requesting recovery;

Record the name and address of the customs declarant.

Form no. 13/TBTDTHNT

NAME OF PARENTAL AGENCY SOCIALIST REPUBLIC OF VIETNAM

NAME OF NOTICEISSUING AGENCY(1) Independence - Freedom - Happiness

No.: /TB-<2) dated

NOTICEOn temporary postponement of customs debt enforcement

Pursuant to Article 37 of the Technical Appendix of Protocol 7 on the ASEAN Customs Transit System;

The Customs Branch of hereby informs:

• On the date of , we received the official letter No. from

Note:

The upper line records the name of the superior agency, the lower line records the name of the notification issuing agency;

1. Record the abbreviated name of the issuing agency;Record the administrative location name;

(4) Record the name, tax book code of the requesting customs authority;

1. Record the name, address of the customs declarant.

Form No. 13/TBTDTHNT

NAME OF SUPERIOR AGENCY SOCIALIST REPUBLIC OF VIETNAM

NAME OF ISSUING AGENCY(1) Independence - Freedom - Happiness

No.: /TB-(2) dated

NOTICEOn temporary postponement of customs debt enforcement

Pursuant to Article 37 of the Technical Appendix of Protocol 7 on Customs Transit System;

The Customs Branch of. hereby informs:

On the date of, we received the official letter no from

the Customs Administration op4) which requested enforcement

of customs debt of the ACTS Reference Number (ARN),

Company GRN<5)

However, on the date of receipt of

documents presented by the Company<5> as evidence that the

customs debt is being considered in the country of

Therefore, the Customs Branch hereby informs

about the temporary postponement of the requested customs debt enforcement of the Company. In case the customs debt enforcement has ended or

there is other information, please notify the following address: ; telephone number

; email:

The Customs Branch hereby informs the Customs Administration of

To: HEAD OF AGENCY

• Customs authority enforcing customs debt (01 (Signature, full name and Seal))

copy);

• Customs declarant (01 copy);Archives: Documentary unit, Notice issuing agency’s

name (abbreviated) (... copy);

<3) Administrative place name;

1. Direct parental agency's name in the line above, notice issuing agency's name in the line below;Abbreviation of the notice issuing agency's name;Administrative place name;

<4>Name and tax Code of customs authority requesting enforcement of customs debt;

<5>Name, address of customs declarant.