Circular No. 45/2011/TT-BTC on customs procedures for international multimodal transport goods

CIRCULAR

Regulations on customs procedures for international multimodal transport goods

___________________________

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

Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government stipulating customs procedures and customs inspection and supervision regimes;

Pursuant to Article 3 of Decree No. 87/2009/NĐ-CP dated October 19, 2009 of the Government on multimodal transport;

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

The Minister of Finance promulgates this Circular amending and supplementing Clause 1, Article 15 and the attached forms of Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Finance concerning the application of preferential treatment regimes in customs administration for enterprises meeting the required conditions as follows:

After studying and considering the opinions of the Ministry of Transport in Circular No. 826/BGTVT-VT dated February 18, 2011, the Ministry of Finance hereby stipulates the customs procedures for international multimodal transport goods as follows:

Article 1. General Provisions

Article 1. Scope of Application:

This Circular stipulates customs procedures for international multimodal transport goods.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

2. 1. Organizations, traders, and individuals related to international multimodal transport goods as prescribed by law.

2. 2. Customs authorities.

3. International multimodal transport goods:

3. 1. International multimodal transport goods (hereinafter referred to as goods) must go through customs procedures and be subject to customs supervision during storage and transportation on Vietnamese territory; goods must be transported along the specified route, through the designated border gate, and delivered to the consignee at the border gate or inland container depot (ICD) indicated on the international multimodal transport document.

3. 2. Goods must be contained in containers or other types of transport vehicles that meet the requirements for customs sealing. For oversized, overweight goods, or goods that cannot be sealed due to being transport equipment themselves, the Customs Sub-department shall confirm this on the List of International Multimodal Transport Goods, and the international multimodal transport operator or the carrier shall bear legal responsibility for ensuring the integrity of the goods throughout the period of transportation and storage in Vietnam.

3. 3. Goods transported from abroad to Vietnam and delivered to the consignee outside Vietnamese territory are exempted from physical inspection of goods, except in certain cases where there is suspicion of transporting drugs, weapons, and other prohibited items.

3. 4. Goods transported from abroad to Vietnam and delivered to the consignee within Vietnamese territory must go through customs procedures according to current regulations at the Border Gate Customs Sub-department or Inland Container Depot (ICD) Customs Sub-department indicated on the international multimodal transport document. Imported goods must follow the customs procedures applicable to the corresponding type of imported goods.

Article 2. Customs procedures for goods transported from abroad to Vietnam and delivered to the consignee outside Vietnamese territory

1. Customs procedures for goods transported from abroad to Vietnam and delivered to the consignee outside Vietnamese territory shall be carried out in accordance with the customs procedures for transit goods as stipulated in Article 19 of Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Law on Customs regarding customs procedures, customs inspection, and customs supervision.

2. In addition to the documents required to be submitted in the customs declaration dossier as prescribed in Article 19 of Decree No. 154/2005/NĐ-CP, the international multimodal transport operator shall submit and present the following documents to the Customs Sub-department:

- Submit one copy of the original Business License for International Multimodal Transport issued by the Ministry of Transport (only submitted once when handling customs procedures at a Customs Sub-department) and present the original for customs officers to check and compare.

- Submit the international multimodal transport document (in the format registered with the Ministry of Transport): one original.

- Submit the declaration form for international multimodal transport goods (including the following criteria: serial number, name of goods, quantity, weight, value): one original.

3. Customs officers, in addition to performing customs procedures according to current regulations, upon receiving the customs declaration dossier, after checking and comparing the contents between the original and the copy, shall be responsible for confirming the checked and compared contents on the copy of the original.

Article 3. Customs procedures for goods transported from abroad to Vietnam and delivery of goods to the consignee within the territory of Vietnam

1. Goods transported from abroad to Vietnam and delivered to the consignee within the territory of Vietnam at a different port of entry from the first port of entry or at an inland container depot (ICD).

2. Responsibilities of international multimodal transport operators:

2.1. Implement customs procedures for goods imported for transshipment as prescribed in Article 17 of Decree No. 154/2005/NĐ-CP dated December 15, 2005, detailing certain provisions of the Law on Customs regarding customs procedures, inspection, and supervision.

2.2. As for the documents related to goods transported from abroad to Vietnam and delivered to the consignee within the territory of Vietnam concerning the content stipulated in point b, Clause 3, Article 17 of Decree No. 154/2006/NĐ-CP, they shall be handled as follows:

- Submit one copy of the original International Multimodal Transport Operating License issued by the Ministry of Transport (only submitted once when handling customs procedures at a Customs Sub-department) and present the original for customs officers to check and compare.

- Submit the original International Multimodal Transport Document (in accordance with the model registered with the Ministry of Transport): one original.

- Submit the declaration form for international multimodal transport goods (including the following criteria: serial number, name of goods, quantity, weight, value): one original.

3. Responsibilities of the first-port-of-entry Customs Sub-department:

3.1. Implement customs procedures for goods imported for transshipment as prescribed in point b, Clause 3, Article 17 of Decree No. 154/2005/NĐ-CP dated December 15, 2005.

3.2. In addition to implementing the current customs procedures for goods imported for transshipment, customs officers must verify and compare the contents of the original with the photocopied version after receiving the customs declaration file, and then confirm the verified and compared contents on the photocopied version.

4. Implementation by Customs Sub-departments other than the first-port-of-entry or at an inland container depot (ICD):

Implement customs procedures for goods imported for transshipment as prescribed in point c, Clause 3, Article 17 of Decree No. 154/2005/NĐ-CP dated December 15, 2005.

Article 4. Acceptance of exported goods that have completed customs procedures and transportation to the designated port for delivery to the consignee outside the territory of Vietnam

1. Exported goods that have completed customs procedures at a Customs Sub-department other than the export port's Customs Sub-department or at an inland container depot (ICD) shall be accepted and transported by international multimodal transport operators to the designated export port for delivery to the consignee outside the territory of Vietnam.

2. Procedures for goods exported for transshipment:

The responsibilities of international multimodal transport operators, the Customs Sub-department that has processed customs procedures for exported goods, and the export port's Customs Sub-department shall implement procedures for goods exported for transshipment similar to those prescribed in Article 3 of this Circular.

Article 5. Effective Date

1. This Circular takes effect from May 19, 2011.

2. Repeal Circular No. 125/2004/TT-BTC dated December 24, 2004, guiding customs procedures for international multimodal transport goods issued by the Ministry of Finance.

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

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

During implementation, if any difficulties arise, the Customs Departments of provinces and cities, and declarants shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution.

During implementation, if any difficulties arise, the Customs Departments of provinces and cities, and declarants shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution./.