Circular No. 47/2015/TT-BTC on the pilot implementation of the provisions on Customs Supervisors under the Road Transport Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China

CIRCULAR

Regarding the pilot implementation of regulations on Customs Supervision Agents

implementing the Agreement on Road Transportbetween between the Government of the Socialist Republic of Vietnam

and the Government of the People's Republic of China

___________________________

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

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 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;

Pursuant to Decision No. 74/2014/QĐ-TTg dated December 24, 2014 of the Prime Minister regarding the pilot implementation of regulations on Customs Supervision Agents implementing the Agreement on Road Transport between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China;

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

The Minister of Finance issues this Circular stipulating the pilot implementation of regulations on Customs Supervision Agents implementing the Agreement on Road Transport between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China.

Article 1. Scope of Regulation

This Circular stipulates procedures for registering and confirming Customs Supervision Agents and their activities; procedures for registering Customs Supervision Vehicle Books and Certificates of Control over Vehicles transporting goods under customs supervision; customs procedures in managing Chinese road transport vehicles and goods transported by Chinese enterprises within the territory of Vietnam.

Article 2. Applicability

1. Chinese enterprises with road transport vehicles (trucks, trailers, tractor units, semi-trailers) when transporting export, import, and transit goods within the territory of Vietnam according to the Agreement on Road Transport between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China.

2. Customs authorities, customs officers.

3. Enterprises performing Customs Supervision Agent functions.

Article 3. Explanation of Terms

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

1. Agreement on Road Transport between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China (hereinafter referred to as Vietnam-China Transport Agreement) includes:

a) The Agreement on Road Transport between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China signed on November 22, 1994;

b) The Protocol between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China signed on October 11, 2011 amending the Agreement on Road Transport between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China;

c) The Protocol between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China signed on October 11, 2011 implementing the Agreement on Road Transport between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China.

2. Customs Supervision Agents is a Vietnamese enterprise meeting the following conditions:

a) The enterprise has been granted an international road transport permit by the competent Vietnamese authority to transport goods on routes specified in the Vietnam-China Transport Agreement;

b) The enterprise operates locations where Chinese road transport vehicles can load and unload goods within the territory of Vietnam and has a functioning Customs organization;

c) The enterprise complies well with customs laws;

d) The enterprise has been confirmed as a Customs Supervision Agent in accordance with Article 4 of this Circular.

A Customs Supervision Agent is the focal point and responsible entity for the road transport activities involving Chinese road transport vehicles and goods transported by Chinese enterprises within the territory of Vietnam as stipulated in this Circular.

3. Customs Supervision Vehicle Book is a management document for Chinese enterprises' road transport vehicles when transporting export, import, and transit goods within the territory of Vietnam according to the Vietnam-China Transport Agreement.

4. Certificate of Control over Vehicles transporting goods under customs supervision is a management document for the person controlling the vehicle (driver) transporting goods by Chinese enterprises when transporting export, import, and transit goods within the territory of Vietnam according to the Vietnam-China Transport Agreement.

Article 4. Procedures for registering and confirming Customs Supervision Agents

1. Vietnamese enterprises submit through postal service or directly to the General Department of Customs one set of documents including the following:

a) A request letter to become a Customs Supervision Agent;

b) Business registration certificate: submit one certified copy in accordance with regulations;

c) International road transport permit: submit one certified copy in accordance with regulations;

d) Documents proving the enterprise's business location as stipulated in point b, Clause 2, Article 3 of this Circular: submit one certified copy in accordance with regulations.

2. Receiving and processing the application:

Within fifteen days from the date of receipt of the request letter to become a Customs Supervision Agent and the documents mentioned in Clause 1, Article 4 of this Circular, the General Department of Customs shall be responsible for checking the conditions, conducting on-site inspections at the enterprise's headquarters when necessary, and issuing a written approval or rejection (with detailed reasons) to inform the enterprise whether it meets or does not meet the conditions as stipulated in Clause 2, Article 3 of this Circular.

Article 5. Activities of Customs Supervision Agents

1. Agency Contract for Customs Supervision.

Vietnamese enterprises acting as Customs Supervision Agents must sign a contract with Chinese enterprises having transportation means to carry out export, import, and transit cargo within Vietnam's territory to become the Customs Supervision Agent for the Chinese enterprise in accordance with regulations.

2. Guarantee Deposit.

To ensure compliance with Vietnamese laws regarding international road transport vehicles carrying goods within Vietnam's territory and to maintain the integrity of goods under customs supervision, Chinese enterprises must deposit a guarantee amount at a commercial bank designated by the Customs Supervision Agent, with the beneficiary being the Customs Supervision Agent. The guarantee amount is VND 2,000,000,000 (two billion Vietnamese dong) applicable to one Chinese enterprise, without limitation on the number of transportation means. The guarantee period is the duration of the agency contract between the Vietnamese enterprise (Customs Supervision Agent) and the Chinese enterprise. Upon expiration of the guarantee period, if there are no costs to be settled from the guarantee amount, the Customs Supervision Agent shall be responsible for refunding the guarantee amount to the Chinese enterprise along with the interest rate announced by the Vietnamese commercial bank.

3. Reporting System:

a) The Customs Supervision Agent reports to the General Department of Customs (Ministry of Finance), the General Administration of Public Security (Ministry of Public Security), and the General Department of Roads (Ministry of Transport) annually in the first week of December or upon urgent requests from management agencies. The report includes:

a.1) Statistics on the number of enterprises (including the number of transportation means and drivers), locations, and areas where cargo transportation takes place during the reporting period;

a.2) Statistics on the names of goods, total quantity, and value of exported, imported, and transited goods transported by Chinese enterprises within Vietnam's territory during the reporting period;

a.3) Evaluation of advantages and difficulties encountered during the supervision of cargo transportation activities carried out by Chinese enterprises within Vietnam's territory during the reporting period; violations (if any) and other related issues.

b) Promptly notify the Customs Office issuing the Customs Booklet of any violations committed by Chinese enterprises during the implementation of the Customs Supervision Agency contract. If the Customs Supervision Agent finds that the Chinese enterprise has violated Vietnamese laws during the transportation of export, import, and transit goods within Vietnam's territory, the Customs Supervision Agent shall issue a written notice detailing the violation committed by the Chinese enterprise and propose to the Customs Office issuing the Customs Booklet to suspend or temporarily halt issuance of the Customs Booklet to the violating Chinese enterprise.

Based on the content of the Customs Supervision Agent's proposal, the Customs Office issuing the Customs Booklet will review and verify the information reported by the Customs Supervision Agent. If appropriate, it will issue a written notification to the Customs Supervision Agent and the Chinese enterprise regarding the results, reasons for suspending or halting issuance of the Customs Booklet, and measures to address violations or revoke the Customs Booklet, as well as confirm the issuance of the Customs Supervision Agent according to regulations.

Article 6. Procedures for registering the Customs Surveillance Logbook and the Certificate of Control for Transport Vehicles subject to Customs supervision.

1. Prior to conducting export, import, or transit transportation of goods within the territory of Vietnam, Chinese enterprises must complete the procedures for registering the Customs Surveillance Logbook and the Certificate of Control for Transport Vehicles at the office of the Border Province Customs Department where the Chinese road transport vehicles will enter or exit through a Vietnamese enterprise acting as a Customs Supervision Agent.

2. The enterprise shall submit one set of registration files for the Customs Surveillance Logbook and the Certificate of Control for Transport Vehicles subject to Customs supervision, including:

a) A business registration document for cargo transport enterprises subject to Customs supervision on the territory of Vietnam: two original copies according to Form Appendix 1 issued together with this Circular;

b) A vehicle registration document for cargo transport vehicles subject to Customs supervision on the territory of Vietnam: two original copies according to Form Appendix 2 issued together with this Circular;

c) A driver registration document for controlling cargo transport vehicles subject to Customs supervision on the territory of Vietnam: two original copies according to Form Appendix 3 issued together with this Circular;

d) A Customs Supervision Agency agency contract: one copy, presenting the original for verification;

đ) A valid bank guarantee confirmation issued by a commercial bank: one copy, presenting the original for verification;

e) An international road transport permit for vehicles transporting goods operating on routes deep into the territories of both countries: one copy, presenting the original for verification;

g) Other documents, including:

g.1) For Chinese enterprises:

g.1.1) Business registration certificate of the company;

g.1.2) Business registration certificate for cargo transport by container means;

g.1.3) Passport or equivalent identification document of the representative responsible before the law of the enterprise.

g.2) For Chinese enterprises' road transport vehicles:

g.2.1) Vehicle registration certificate;

g.2.2) Safety technical inspection and environmental protection certification;

g.2.3) Compulsory insurance and third-party civil liability insurance certificate issued by a Vietnamese insurance company;

g.2.4) Two front-facing photographs of the tractor tilted at 45 degrees (size 10cm x 15cm), clearly showing the license plate and side of the vehicle. Two front-facing photographs of the trailer (size 10cm x 15cm), clearly showing the license plate.

g.3) For drivers of Chinese enterprises' road transport vehicles:

g.3.1) Employment contract;

g.3.2) Driver's license;

g.3.3) Passport or equivalent identification document of the driver;

g.3.4) Two 3x4 inch photographs of the driver.

The documents mentioned in point g, Clause 2, Article 6 of this Circular must be notarized, translated into Vietnamese, and submitted with one copy, presenting the original for verification.

The documents mentioned in Clause 2, Article 6 of this Circular, issued by authorized agencies of China, must be legalized and translated, notarized into Vietnamese as prescribed.

3. Acceptance, processing, and results of the application.

Within seven days from the date of receipt of the application for the Customs Surveillance Logbook and the Certificate of Control for Transport Vehicles subject to Customs supervision, the Customs Department accepting the application shall be responsible for checking, verifying, and determining the validity of the documents mentioned in Clause 2, Article 6 of this Circular, and issuing the Customs Surveillance Logbook (according to Form Appendix 4 issued together with this Circular) and the Certificate of Control for Transport Vehicles subject to Customs supervision (according to Form Appendix 5 issued together with this Circular) to the enterprise.

Article 7. Management of Chinese road transport vehicles and goods transported on the territory of Vietnam

1. Management Principles:

a) Chinese road transport vehicles may only be transported on routes specified in the Vietnam-China Transport Agreement, and shall hand over goods and complete customs procedures at locations where Customs organizations are established.

b) When transporting goods on the territory of Vietnam, Chinese road transport vehicles must be subject to inspection and supervision by customs authorities in accordance with laws and regulations on customs.

2. Management of road transport vehicles:

a) When road transport vehicles enter the country:

a.1) Prior to completing customs procedures for the entry of the vehicle, the driver or representative of the Chinese enterprise shall present the Vehicle Customs Supervision Book and related documents to the Customs Agent for confirmation of the information declared by the declarant, serving statistical and reporting purposes, and confirming the responsibility of the Customs Agent when the Chinese road transport vehicle enters the territory of Vietnam up to the place of delivery and receipt of goods.

a.2) The Border Gate Customs Department shall handle customs procedures for entering road transport vehicles in accordance with Circular No. 42/2015/TT-BTC dated March 27, 2015 issued by the Ministry of Finance.

a.3) Immediately after completing customs procedures for the entry of the vehicle, the customs officer shall sign and stamp the Vehicle Customs Supervision Book to confirm the information declared by the declarant and present it to the driver or representative.

a.4) Immediately upon arrival at the place of delivery and receipt of goods, the driver or representative of the Chinese enterprise shall present the Vehicle Customs Supervision Book and related documents to the Customs Agent for confirmation of the information declared by the declarant and submit them to the Customs Department managing the place of delivery and receipt for verification of the information confirmed by the border customs. If the information is consistent, the customs officer shall sign and stamp the Vehicle Customs Supervision Book and return it to the driver or representative. If the information is inconsistent or there are signs of violation (such as unreasonable transportation time), the Customs Department managing the place of delivery and receipt shall verify and handle the violation according to regulations (if applicable).

b) When road transport vehicles exit the country:

b.1) Before completing customs procedures for the departure from the place of delivery and receipt of goods, the driver or representative of the Chinese enterprise shall present the Vehicle Customs Supervision Book and related documents to the Customs Agent for confirmation of the information declared by the declarant, serving statistical and reporting purposes, and confirming the responsibility of the Customs Agent from the place of delivery and receipt of goods until the Chinese road transport vehicle exits the territory of Vietnam; simultaneously presenting the Vehicle Customs Supervision Book and related documents to the Customs Department managing the place of delivery and receipt for confirmation of the information declared by the declarant and presentation.

b.2) Immediately upon arrival at the place of departure, the driver or representative shall present the Vehicle Customs Supervision Book and related documents to the Customs Agent for confirmation of the information declared by the declarant and simultaneous confirmation of the termination of the responsibility of the Customs Agent when the vehicle arrives at the place of departure customs procedures.

b.3) Before completing customs procedures for the departure of the vehicle, the driver or representative of the Chinese enterprise shall present the Vehicle Customs Supervision Book and related documents to the Border Gate Customs Department for verification of the information confirmed by the Customs Department managing the place of delivery and receipt. If the information is consistent, the customs officer shall sign and stamp the Vehicle Customs Supervision Book and return it to the driver or representative. If the information is inconsistent or there are signs of violation (such as unreasonable transportation time), the Border Gate Customs Department shall verify and handle the violation according to regulations (if applicable).

b.4) The Border Gate Customs Department shall handle customs procedures for exiting road transport vehicles in accordance with Circular No. 42/2015/TT-BTC dated March 27, 2015 issued by the Ministry of Finance.

3. Management of goods:

a) The Border Gate Customs Department and the Customs Department managing the place of delivery and receipt of goods shall handle customs procedures and customs inspection and supervision of goods transported for delivery and receipt on the territory of Vietnam in accordance with regulations for exported and imported goods transported under customs supervision as stipulated in the Customs Law, the Trade Law, Decree No. 08/2015/NĐ-CP, Decree No. 187/2013/NĐ-CP, guiding documents of the Ministry of Finance, and the General Customs Department.

b) The Border Gate Customs Department and the Customs Department managing the place of delivery and receipt of goods shall handle customs procedures and customs inspection and supervision of exported and imported goods transported for delivery and receipt on the territory of Vietnam in accordance with regulations on combined transport customs procedures in cases where goods transported in containers are declared as full container load (FCL) and ensure customs supervision as prescribed.

c) In cases where goods transported for delivery and receipt on the territory of Vietnam are declared as less than container load (LCL, LTL) and transported in containers destined for consolidation warehouses (CFS), they must be brought to the CFS warehouse where Customs organizations operate.

4. In cases where the Customs authority has sufficient grounds to determine a violation of the law during the transportation and carriage of goods on the territory of Vietnam, it must immediately notify the Customs Agent for coordination in handling. The bank guarantee will be used to pay related costs and losses. If the related costs and losses exceed the amount of the guarantee, the Customs Agent and the Chinese enterprise must bear the responsibility for paying the related costs and losses according to the value of the loss.

Article 8. Effective Date

1. This Circular takes effect 45 days from the date of signature and remains effective until February 10, 2017.

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

3. The customs supervision agent shall be responsible for implementing the provisions of the law and the provisions set forth in this Circular.

4. During the implementation of this Circular, if there are any difficulties, organizations and individuals concerned are requested to promptly reflect them to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution./.