Circular No. 49/2015/TT-BTC stipulates customs procedures for letters, parcels, and consignments of exported and imported goods sent through postal services of designated enterprises.

CIRCULAR

Regulations on customs procedures for letters, parcels, and consignments of exported and imported goods sent through postal services of designated enterprises

transmit through the postal service of the designated enterprise

________________________ 

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

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

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to the Postal Law No. 49/2010/QH12 dated June 17, 2010;

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

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

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;

Pursuant to the Government Decree No. 47/2011/NĐ-CP dated June 17, 2011 detailing the implementation of certain provisions of the Postal Law;

Pursuant to the Government Decree No. 215/2013/NĐ-CP dated December 23, 2013 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 hereby promulgates this Circular prescribing customs procedures for letters, parcels, and consignments of exported and imported goods sent through postal services of designated enterprises.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular prescribes customs procedures for letters, parcels, and consignments of exported and imported goods sent through postal networks provided by designated enterprises (hereinafter referred to collectively as postal items).

1. Designated enterprise under the Postal Law (hereinafter referred to as the enterprise);

2. Organizations, individuals having exported or imported postal items sent through postal services;

3. Customs authority; customs officers.

Postal items shall be processed at the headquarters of the Post Office Customs Clearance Branch, Express Mail Service Branch, or International Airport Customs Branch (hereinafter referred to collectively as the Customs Branch).

Article 4. Special provisions

1. For exported and imported letters

Exported and imported letters sent through postal services shall be subject to customs supervision in the form of customs sealing of specialized packaging or vehicles of the enterprise for international mail shipments.

2. Postal items in diplomatic pouches, consular pouches for export and import

a) Postal items in diplomatic pouches, consular pouches when exporting or importing are exempt from declaration and customs inspection;

b) When there is evidence to confirm that diplomatic pouches, consular pouches violate preferential treatment or exemption regimes as prescribed by law, the Director General of the General Department of Customs shall decide on inspecting and handling these items according to Clause 3, Article 57 of the Customs Law.

3. Declaration

a) The declarant for postal items is the enterprise, the consignor, or a person authorized by the consignor in cases where the goods are gifts, presents, pre-departure or post-arrival luggage of travelers; the customs broker is the person who performs the declaration;

b) Declaration shall be conducted electronically, except in cases where it can be performed on paper customs declarations as stipulated in Clause 2, Article 25 of the Government Decree No. 08/2015/NĐ-CP dated January 21, 2015 detailing and providing implementation measures for the Customs Law on customs procedures, inspection, supervision, and control (hereinafter referred to as the Government Decree No. 08/2015/NĐ-CP dated January 21, 2015);

c) The enterprise may apply the method of declaring on a single customs declaration for multiple consignors during a work shift for packages and consignments of goods eligible for tax exemption or subject to a zero percent tariff rate for import duties, export duties, and value-added tax;

d) Declare separately on individual customs declarations for cases requested by the consignor; or packages and consignments of goods requiring payment of taxes; packages and consignments of goods subject to permits and under specialized management by Ministries and agencies equivalent to Ministries; packages and consignments of goods requiring quarantine, food safety checks, quality inspections; travelers' luggage.

4. In case of payment of taxes in cash, separate receipts for each consignment or package of goods shall be issued according to the provisions of Section 5, Chapter II of the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs inspection and supervision; export duties, import duties, and tax administration for exported and imported goods (hereinafter referred to as the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance).

5. Responsibilities of the Enterprise

a) Based on information declared on packages and consignments of goods or on CN22, CN23 forms on postal items of the Universal Postal Union, the enterprise shall classify postal items according to Points b, c, and d of Clause 3 of this Article to perform declaration;

b) Act on behalf of the consignor (except in cases where the consignor requests to handle the procedures directly) to handle customs procedures;

c) Present documents and postal items for inspection by customs officers upon request of the customs authority; and witness actual inspection of postal items;

d) Pay taxes, fees, and other charges as prescribed (if applicable);

e) In cases where the enterprise handles customs procedures directly for exported and imported postal items (excluding letters, diplomatic pouches, consular pouches) on behalf of the consignor, the enterprise shall be responsible for implementing policies on the management of exported and imported postal items, tax policies, fees, and other charges as prescribed by law;

g) Manage exported postal items and organize the delivery of imported postal items after completing customs procedures;

h) Ensure dedicated vehicles and packaging meet conditions for customs sealing;

i) Install monitoring systems connected to the customs authority to facilitate customs monitoring in open areas and postal item sorting zones;

k) Have the responsibility to inform and explain to the consignor about cases where postal items cannot be exported or imported and must be handled according to current regulations on the management of exported and imported postal items and the reasons stated in written notifications from competent authorities.

l) Process undeliverable mail in cases where the mail has already been submitted for export tax or import tax, the enterprise submits a tax refund application and implements the tax refund according to the regulations.

6. Responsibilities of the Customs Branch

a) Implement customs procedures, customs inspection, and supervision on imported and exported mail according to current regulations;

In cases where the mail does not meet the conditions for export or import, the Customs Branch will notify the reasons so that the enterprise can base its refund procedures for the consignor, while mail belonging to the list of prohibited exports and imports shall be handled according to the current legal provisions;

b) Implement the handling of overpaid taxes, fines, and tax assessment according to Article 48 and Article 49 of Circular No. 38/2015/TT-BTC dated March 25, 2015 issued by the Ministry of Finance;

c) Implement tax exemption for export and import according to the provisions at Section 2, Chapter VII of Circular No. 38/2015/TT-BTC dated March 25, 2015 issued by the Ministry of Finance;

d) Implement tax reduction, tax refund, and extension of tax payment according to the provisions at Section 3 and Section 4, Chapter VII of Circular No. 38/2015/TT-BTC dated March 25, 2015 issued by the Ministry of Finance.

7. Responsibilities of the declarant who is the consignor or the person authorized by the consignor as stipulated in Clause 3, Article 5 of Decree No. 08/2015/NĐ-CP dated January 21, 2015:

a) Declare according to Points b and d of Clause 3, Article 4 of this Circular;

b) Present the declaration form and mail for customs officers to inspect upon request of the customs authority; and witness the actual inspection of the mail;

d) Pay taxes, fees, and other charges as prescribed (if applicable);

Chapter II

CUSTOMS PROCEDURES FOR EXPORT AND IMPORT MAIL

Article 5. Customs Declaration Documents

1. Customs declaration documents for exported mail include:

a) Export goods declaration form (in electronic format) according to the information criteria specified in Appendix II attached to Circular No. 38/2015/TT-BTC dated March 25, 2015 issued by the Ministry of Finance;

In cases where the declaration is made on paper according to Clause 2, Article 25 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, the declarant must declare and submit two original copies of the export goods declaration form according to model HQ/2015/XK attached in Appendix IV of Circular No. 38/2015/TT-BTC dated March 25, 2015 issued by the Ministry of Finance;

b) Export permit for goods requiring an export permit: one original copy if exporting once or one copy attached with the Reversal Tracking Sheet if exporting multiple times;

c) Notification of exemption from inspection or notification of inspection results from specialized inspection agencies as prescribed by law: one original copy;

d) Certificate of registration for export and import rights of foreign traders without presence in Vietnam issued by the Ministry of Industry and Trade or Investment Certificate of competent authorities confirming foreign-invested enterprises have the right to engage in export and import business: one copy;

2. Customs declaration documents for imported mail include:

a) Import goods declaration form according to the information criteria in Appendix II attached to Circular No. 38/2015/TT-BTC dated March 25, 2015 issued by the Ministry of Finance;

In cases where the declaration is made on paper according to Clause 2, Article 25 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, the declarant must declare and submit two original copies of the import goods declaration form according to model HQ/2015/NK attached in Appendix IV of Circular No. 38/2015/TT-BTC dated March 25, 2015 issued by the Ministry of Finance;

b) Commercial invoice (if available): one copy;

c) Waybill, in cases where there is no waybill, the declarant uses the package number or item number to declare or submit a list of packages or items prepared by the enterprise: one copy;

d) Other documents, depending on specific cases as prescribed by law:

d. 1) Import permit for packages or items requiring an import permit; Notification of exemption from inspection or notification of inspection results from specialized inspection agencies as prescribed by law: one original copy;

d. 2) For packages or items required to declare valuation declaration forms according to the regulations of the Ministry of Finance, the declarant declares and sends the valuation declaration form data electronically to the Electronic Data Processing System (hereinafter referred to as the System), or submits two original copies of the valuation declaration form when declaring on paper according to the valuation declaration form model issued by the Ministry of Finance regarding the determination of customs value for exported and imported goods;

In cases where the declarant determines that the package or item meets the conditions for applying the transaction value method and has declared the value on the import goods declaration form, and the system automatically calculates the taxable value, the declarant does not need to declare and submit the valuation declaration form;

d. 3) Assistance declaration form issued by the competent authority for imported aid: one original copy;

d. 4) Notice or decision or agreement on gift for mail of enterprises, organizations, or agencies: one copy;

d. 5) Certificate of origin of goods according to Point g, Clause 2, Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 issued by the Ministry of Finance: one original copy;

d. 6) Certificate of registration for export and import rights of foreign traders without presence in Vietnam issued by the Ministry of Industry and Trade or Investment Certificate of competent authorities confirming foreign-invested enterprises have the right to engage in export and import business: one copy;

3. In cases where electronic customs procedures are implemented, the documents specified in Points b and c of Clause 1, Point d.1, Point d.5, and Point d.6 of Clause 2 of this Article shall be submitted in electronic form; in cases where paper document inspection is required, these documents shall be submitted to the Customs Branch where the procedure is carried out.

4. In case the national single window mechanism is applied, the specialized state management agency shall send the document prescribed in Point b Clause 1 and Point d.1 Clause 2 of this Article in electronic form through the integrated information system. The customs declaration person shall declare the permit information on the customs declaration form without submitting these documents; in cases where paper file inspection is required, they shall submit the original copies of these documents to the Customs Branch handling the procedures.

Article 6. Paper customs procedures for exported and imported postal items

1. Procedures for exported and imported postal items that are duty-free or exempt from duties (hereinafter referred to as duty-free exported and imported postal items)

a) Responsibilities of the customs declarant:

a.1) Implementing the provisions stipulated in Point c and Point d Clause 3 Article 4 of this Circular;
a.2) Declaring each duty-free exported or imported postal item on a separate line and filling in all contents specified in the Declaration Form according to the model HQ01-BKHBC issued together with this Circular;
a.3) Presenting the files and duty-free exported or imported postal items for inspection upon request of the Customs authority; and witnessing the actual inspection of the postal items;

b) Responsibilities of the Customs Branch:

b.1) Receiving and inspecting the files; comparing the declared contents;
b.2) Inspecting duty-free exported or imported postal items using X-ray equipment; and implementing:

b.2.1) In case the X-ray inspection results match the declaration, confirming clearance and retaining the files in accordance with regulations;

b.2.2) In case the X-ray inspection results raise suspicion, conducting an actual inspection.

2. Procedures for exported and imported postal items subject to duties:

a) Responsibilities of the customs declarant

a.1) Declaring each postal item separately on the export goods declaration form according to model number HQ/2015/XK, or the import goods declaration form according to model number HQ/2015/NK as prescribed in Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

a.2) Presenting to the Customs authority for inspection; a.2.1) the customs file for cases classified as yellow channel (Channel 2) or a.2.2) the customs file and package of goods for cases classified as red channel (Channel 3);
a.3) Paying taxes, fees, and other charges as prescribed by current regulations;
a.5) Implementing other decisions of the Customs authority as prescribed by law;

b) Responsibilities of the Customs Branch:

b.1) Receiving, registering, and processing declarations as prescribed in Clause 5 Article 26 of Decree No. 08/2015/NĐ-CP dated January 21, 2015;
b.2) Inspecting files as prescribed in Article 27 of Decree No. 08/2015/NĐ-CP dated January 21, 2015;
b.3) Conducting actual inspections as prescribed in Article 29 of Decree No. 08/2015/NĐ-CP dated January 21, 2015;
b.4) Making decisions to release or clear exported and imported postal items as prescribed in Articles 33 and 34 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;
b.5) Implementing tax assessment, handling violations, and post-clearance inspections as prescribed by law.

Article 7. Electronic customs procedures for exported and imported postal items

1. Responsibilities of the customs declarant

a) Declaring in accordance with Article 18 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

b) Receiving feedback information from the System as prescribed in Clause 3 Article 19 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

c) Based on the customs inspection results notified automatically by the System, the customs declarant shall implement the provisions stipulated in Article 19 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

d) Supplementing declarations as prescribed in Article 20 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

đ) Presenting to the Customs authority for inspection:

đ.1) The customs file for cases classified as yellow channel (Channel 2); or
đ.2) The customs file and package of goods for cases classified as red channel (Channel 3);

e) Implementing decisions to release or clear exported and imported postal items as prescribed in Articles 33 and 34 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

g) Implementing other decisions of the Customs authority as prescribed by law;

2. Responsibilities of the Customs authority

a) Receiving, inspecting, registering, and processing customs declarations as prescribed in Clauses 1, 2, 3, and 4 Article 26 of Decree No. 08/2015/NĐ-CP dated January 21, 2015;

b) Implementing supplementary declaration procedures for customs files as prescribed in Point b Clause 3 Article 20 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

c) Inspecting files as prescribed in Article 27 of Decree No. 08/2015/NĐ-CP dated January 21, 2015; Section 3, Chapter II of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

d) Conducting actual inspections as prescribed in Article 29 of Decree No. 08/2015/NĐ-CP dated January 21, 2015;

đ) Releasing or clearing exported and imported postal items as prescribed in Point a.2 Clause 1 Article 33 and Clause 2 Article 34 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

e) Implementing tax assessments, handling violations, and post-clearance inspections as prescribed by law.

Chapter III

CUSTOMS MANAGEMENT FOR COLLECTED FOREIGN POSTAL ITEMS BROUGHT INTO VIETNAM TO BE SORTED AND DISTRIBUTED INTERNATIONALLY

Article 8. Declaration of customs for postal items collected outside the territory and brought into Vietnam for sorting and forwarding to international destinations

Enterprises shall declare on the Postal Item Declaration Form (in accordance with the models HQ02-BKHBCN and HQ03-BKHBCX issued together with this Circular) based on information on air waybills and transmit data electronically to the customs office's computer system managing the pre-collection inspection site before the postal items enter Vietnam and before they are forwarded internationally.

Article 9. Customs supervision for postal items collected outside the territory and brought into Vietnam for sorting and forwarding to international destinations

1. Postal items collected outside the territory and brought into Vietnam for sorting and forwarding to international destinations (hereinafter referred to as collected items) shall be subject to customs supervision by the International Airport Customs Office and the customs office managing the customs inspection and supervision site where enterprises carry out sorting and forwarding (hereinafter referred to as the collected item supervision site).

2. Responsibilities of enterprises

a) Be responsible for managing collected items during their storage in Vietnam, ensuring that goods are not put into domestic consumption;

b) Develop software for managing import and export inventory, connected to the customs authority to ensure management work;

c) Arrange warehouse areas, sorting and classification zones, transportation means meeting supervision conditions, and have a surveillance camera system connected to the customs authority;

d) Transmit data on the Postal Item Import Declaration List (in accordance with model HQ02-BKHBCN) electronically two hours before for flights longer than six hours and one hour before for flights shorter than six hours;

đ) Carry out forwarding to international destinations after completing sorting and selection, without leaving them stored at the collected item supervision site;

e) In case of accumulated collected items (if any):

e.1) Provide a written explanation of the reasons and measures to address the issue to the customs authority;
e.2) Implement the provisions of Circular No. 203/2014/TT-BTC dated December 22, 2014, issued by the Ministry of Finance, guiding the handling of accumulated items within the customs area;

f) Submit a periodic consolidated report every six months (in accordance with model HQ04-TKHBCXNT) before the 15th day of the following month;

g) Clear the transferred items (in accordance with model HQ05-BTKHBC issued together with this Circular) periodically once a month before the 5th day of the following month;

3. Responsibilities of the Customs Office

Carry out customs supervision over collected items as follows:

a) Manage goods by maintaining records or through software connecting customs and enterprises;

b) Receive electronic information on the Postal Item Import and Export Declaration List from the enterprise's computer system;

c) Based on prior information about collected items, the customs authority will analyze and assess based on risk management or business information to decide on inspecting suspicious packages;

d) Supervise collected items from the warehouse to the collected item supervision site and vice versa; supervise directly at the warehouse or through surveillance cameras connected to the customs authority;

đ) Coordinate with enterprises to conduct non-intrusive inspections using scanning equipment. If there are signs of violation of customs laws, customs officers will require enterprises to open postal items for direct inspection;

e) In case the collected items fall under the list of postal items not accepted or prohibited from being sent as stipulated in Article 25 of the Universal Postal Convention, or goods prohibited from trading, exporting, or importing according to the law, proceed to prepare a violation record and handle it according to regulations;

f) Based on the enterprise's periodic consolidated report every six months, conduct checks and reconcile the existing collected items at the collected item supervision site, record them in the ledger or software on the networked computer; check remaining collected items through scanning equipment before returning to the country of origin (if applicable);

g) Record the Postal Item Import and Export Declaration List into ledgers or systems on computers;

h) In case of accumulated collected items (if any), approve the enterprise's explanatory document and implement the provisions of Circular No. 203/2014/TT-BTC dated December 22, 2014, issued by the Ministry of Finance, guiding the handling of accumulated items within the customs area.

Chapter IV

PROCEDURES FOR EXPORT AND IMPORT POSTAL ITEMS THROUGH CUSTOMS GATES

Article 10. Provisions for Export and Import Mail Transferred at Border Gates

1. Export mail transferred at border gates is export mail that has completed customs procedures and is transported from the Customs Sub-Department (Express Mail Customs Sub-Department, Postal Customs Sub-Department, or International Airport Customs Sub-Department) where the export procedures were carried out to the Export Customs Sub-Department at the border gate for exporting the mail.

2. Import mail transferred at border gates is import mail that has not yet completed customs procedures and is transported from the Import Customs Sub-Department at the border gate (where the mail arrives in Vietnam) to the Customs Sub-Department (Express Mail Customs Sub-Department, Postal Customs Sub-Department, or International Airport Customs Sub-Department) for completing import customs procedures.

3. Import mail sent by mistake (also called lost direction import mail) transferred at border gates is mail transported from the Customs Sub-Department (Express Mail Customs Sub-Department, Postal Customs Sub-Department, or International Airport Customs Sub-Department) where the import mail was lost direction to the Customs Sub-Department (Express Mail Customs Sub-Department, Postal Customs Sub-Department, or International Airport Customs Sub-Department) according to the address of the recipient on the mail package.

4. Export and import mail transferred at border gates must be transported along the specified route, at the designated location, and within the time frame recorded in the customs declaration and be under customs supervision through customs sealing.

During transportation, export and import mail transferred at border gates must remain intact and be sealed with customs seals. In case of accidents or unforeseeable incidents, the carrier or enterprise must immediately report to the nearest customs authority or People's Committee of the commune, ward, or town to establish a record confirming the incident.

Article 11. Customs Procedures for Export and Import Mail Transferred at Border Gates

1. Place of customs procedures: The Customs Sub-Department managing the mail begins its transportation (for export mail), or the final Customs Sub-Department where the mail is transported to (for import mail).

2. Customs Declaration Documents:

a) Independent transport declaration form according to the information criteria stipulated in Section 6 of Appendix II issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

b) Waybill, if there is no waybill, the declarant uses the package number or item number to declare customs or submits a list of packages or items prepared by the enterprise: 01 copy.

3. Implementation procedure according to the specific customs supervision of goods transportation:

a) Responsibilities of the customs declarant:

a.1) Declare the independent transport declaration form, including information such as means of transport, transport vehicle number, quantity of packages or items, container number, total weight, customs seal, accompanying documents;
a.2) In case the declaration is assigned to channel 1 and approved by the System for transport, the declarant prints the Transport Approval Notice and presents it to the customs authority at the place of departure to confirm the goods passing through the supervised area;
a.3) In case the declaration is assigned to channel 2, the declarant presents the documents as prescribed in Clause 2 of this Article to the customs authority at the place of departure for inspection and confirmation of the goods passing through the supervised area;
a.4) Amend and supplement the transport declaration form according to the notice of the customs authority;

b) Responsibilities of the customs authority at the place of departure of goods:

b.1) Check the documents when the System requires document checks and guide the declarant to amend and supplement the transport declaration form information (if necessary);
b.2) Seal the means of transport containing mail according to regulations and record specifically in the System;
b.3) Approve the transport declaration form of goods;
b.4) Update the departure information of the imported consignment into the System;
b.5) Monitor the information of the consignment of goods under customs supervision during transportation;

c) Responsibilities of the customs authority at the place of arrival of goods:

c.1) Inspect and verify the condition of the customs seal (if applicable);

c.2) Update the arrival information of goods into the System.

Chapter V

PROCEDURES FOR ESTABLISHING, MOVING, EXPANDING, CONTRACTING, AND RELOCATING THE LOCATION OF CONCENTRATED CUSTOMS INSPECTION FOR MAIL

The customs inspection and supervision site for postal parcels (hereinafter referred to as the site) must meet the following conditions:

1. It must have an area suitable for the business model of the enterprise and at least 1000 square meters.

2. It must ensure working conditions for the customs authority such as office space, places for inspecting goods, installation areas for equipment (X-ray machines, etc.), and warehouses for storing contraband.

3. The area must be separated from surrounding areas with a fence and equipped with a camera system, electronic scales, and X-ray machines. Goods entering and leaving the warehouse and storage areas must be managed through a computer system and connected to the customs authority's monitoring system.

4. In cases where the site is established by an enterprise investing in construction, the enterprise must have an investment certificate or a postal service permit or a notification of postal service operation issued by the competent authority in accordance with the laws on postal services.

The establishment documents consist of two sets, each containing the following documents:

1. A letter from the enterprise requesting the establishment of the site, clearly stating the necessity for establishment, the proposed location, area, and material and technical infrastructure conditions: one original copy.

2. Economic and technical feasibility study (including floor plans, surveillance camera systems, X-ray machine locations, network systems, customs authority office space, etc.): one photocopied copy.

3. Regulations on the operation of the customs inspection and supervision site: one original copy.

4. Proof of lawful land use rights: one photocopied copy.

5. Fire prevention and control certification issued by the competent state management agency: one photocopied copy.

6. Postal service permit or confirmation document of postal service operation issued by the Ministry of Information and Communications: one photocopied copy.

1. The enterprise submits the establishment request documents to the Provincial/City Customs Office where the site will be located, as stipulated in Article 13 of this Circular.

2. Issuing the decision to establish the site

a) The Provincial/City Customs Office where the site will be established receives the enterprise’s documents.

b) Within ten working days from the date of receiving the complete set of documents from the enterprise, the Provincial/City Customs Office conducts a review of the documents, surveys and inspects the actual site, evaluates compliance with the conditions for establishing the site, and ensures customs inspection and supervision conditions, then reports and proposes recommendations to the General Department of Customs (if the conditions for establishment are met).

c) Within five working days from the date of receiving the report from the Provincial/City Customs Office along with the establishment documents, the Director of the General Department of Customs issues a decision to establish the site or provides a written response if the enterprise has not met all the required conditions.

1. Termination of operations at the site

a) Cases of termination of operations

a.1) The enterprise submits a document requesting the termination of operations.
a.2) More than six months from the date of the establishment decision but the enterprise does not commence operations without a valid reason.
a.3) The site fails to meet the customs inspection and supervision conditions as specified in Article 12 of this Circular.
a.4) Within one year, the enterprise commits three administrative violations related to customs, each penalized with a fine exceeding the authority of the Head of the Customs Sub-Department.
a.5) Exceeding the suspension period specified in Point d Clause 2 of this Article.

b) Authority to issue the decision to terminate operations: The Director of the General Department of Customs issues the decision to terminate operations at the site.

c) Procedures for terminating operations at the site and time limits for resolution:

c. 1) The Provincial/City Customs Office conducts inspections and reports to the General Department of Customs for consideration to terminate operations at the site within the following periods:

c. 1.1) Five working days from the date of receipt of the enterprise's document requesting the termination of operations.

c. 1.2) Within thirty days from the expiration of the period specified in Point a.2 Clause 2 of this Article if the enterprise does not submit a document explaining the valid reasons and the start-up period for the site. If the enterprise submits a document to the Provincial/City Customs Office explaining the valid reasons and requesting an extension of the start-up period for the site, the Director of the Provincial/City Customs Office may extend the period once, not exceeding the period requested by the enterprise and not exceeding six months from the date the Director of the General Department of Customs issued the establishment decision.

c. 1.3) After discovering the situations specified in Points a.3 and a.4 of this Clause.

c. 1.4) Within thirty days from the expiration of the period specified in the case where the enterprise has been granted an extended start-up period exceeding six months from the date the Director of the General Department of Customs issued the establishment decision.

c. 2) Within five working days from the date of receipt of the report from the Provincial/City Customs Office, the Director of the General Department of Customs reviews and issues a decision to terminate operations at the site.

2. Suspension of operations at the site:

a) In cases where the site ceases operations due to lack of postal parcels and the enterprise submits a document requesting the suspension of operations at the site.

b) Authority to issue a notice suspending operations at the site:

b.1) The Director of the Provincial/City Customs Office issues a notice suspending operations at the site for up to six months.
b.2) In cases requiring a suspension of operations at the site for more than six months, the Director of the General Department of Customs issues a notice suspending operations at the site.

c) Procedures for suspending operations at the site and time limits for resolution:

c. 1) Within four working days from the date of receipt of the enterprise's document requesting the suspension of operations, the Director of the Provincial/City Customs Office issues a notice suspending operations at the site.

c. 2) Within four (4) working days from the date of receiving the report, proposal of the Provincial/City Customs Service and the enterprise's request document for the case stipulated in Point b.2 of this Clause, the Director of the General Department of Customs shall issue a notice to temporarily suspend the operation of the location;

d) During the period of suspension, the location will not be under the supervision of the customs authority;

đ) Within the above time limit, if the enterprise submits a document requesting permission to continue operating, the Director of the Provincial/City Customs Service shall inspect the establishment and operation conditions of the location. If the conditions are met, the Director shall issue a document accepting permission for the location to operate or report to the Director of the General Department of Customs to approve the operation for the case stipulated in Point b.2 of this Clause. In cases where the conditions are not met, or within thirty (30) days from the end of the above time limit, the enterprise does not submit a request document, the Director of the Provincial/City Customs Service shall report to the Director of the General Department of Customs to consider terminating operations according to Article 1 of this Decree.

1. An enterprise that needs to reduce, expand the area, or rearrange a location which has been established by the General Department of Customs, or wishes to relocate from a location established by the General Department of Customs to a new location meeting the conditions specified in Article 12 of this Circular, shall prepare one set of documents to be submitted to the Provincial/City Customs Service for the case of expansion, reduction, or rearrangement of the location; two sets of documents for the case of relocation to a new location. Each set of documents includes:

a) Application for relocation, expansion, reduction, or rearrangement of the location (one original copy);

b) Diagram of warehouse and yard areas for relocation, expansion, reduction, or rearrangement (one original copy);

c) Legal documents on the right to use warehouses and yards for relocation, expansion; or an agreement on rearrangement of the location with the land owner (one copy);

2. Within fifteen (15) working days from the date of receipt of complete valid documents, the Director of the Provincial/City Customs Service shall review the documents; conduct an actual inspection and evaluation of the warehouse and yard, and issue a decision to approve expansion, reduction, or rearrangement of the location; or issue a document responding to the enterprise in cases where the conditions are not met. For relocation of the location, the Provincial/City Customs Service shall submit the documents and report with recommendations to the Director of the General Department of Customs.

3. Within five (5) working days from the date of receipt of the report and recommendation of the Provincial/City Customs Service, the Director of the General Department of Customs shall issue a decision approving the relocation of the location.

1. The procedure for transferring rights is as follows:

a) An enterprise currently operating and utilizing a location pursuant to the Decision of the General Department of Customs shall submit a letter requesting the transfer of business operation and utilization rights of the location; complete all related customs procedures and fulfill tax obligations before making the request;

b) The new enterprise taking over the transfer of business operation and utilization rights of the location shall handle the transfer procedures;

c) The transfer documents include:

c. 1) A document proposing the transfer of business operation and utilization rights of the location, clearly stating the agreed conditions between the transferring and receiving enterprises, signed by the representative and stamped with confirmation: one original copy;

c. 2) Documents prescribed in Clause 4 and Clause 6 of Article 13 of this Circular of the receiving enterprise;

c. 3) Documents prescribed in Clause 3 and Clause 5 of Article 13 of this Circular in cases where there are changes compared to the establishment documents;

d) Within seven (7) working days from the date of receipt of complete valid documents requesting the transfer of business operation and utilization rights of the location, the Provincial/City Customs Service shall report and propose to the General Department of Customs to issue a decision to approve, without conducting another actual inspection of the location in cases where there are no changes compared to the current status of the location already approved at the time of establishment.

2. Procedure for changing the name of the owner:

a) An enterprise currently operating and utilizing a location pursuant to the Decision of the General Department of Customs shall submit a letter requesting a change of name to the General Department of Customs, attaching a certificate of the name change of the enterprise issued by the competent authority for enterprise establishment in accordance with investment laws and enterprise laws (one copy);

b) Within five (5) days from the date of receipt of complete valid documents, the Director of the General Department of Customs shall issue a document recognizing the name change on the establishment decision of the location.

Chapter VI

IMPLEMENTING PROVISIONS

Article 18. Effective Date

1. This Circular takes effect on May 29, 2015. The Circular No. 99/2010/TT-BTC dated July 9, 2010 of the Minister of Finance on customs procedures for postal items, parcels, exported and imported goods sent through postal services is hereby repealed.

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

Article 19. Implementation

1. The Director of the General Department of Customs shall instruct the Directors of the Provincial/City Customs Services to be responsible for organizing management, monitoring, and implementing the contents prescribed in this Circular.

2. For customs declarations registered before the effective date of this Circular, they shall be implemented according to Circular No. 99/2010/TT-BTC dated July 9, 2010 of the Minister of Finance on customs procedures for postal items, parcels, exported and imported goods sent through postal services.

During implementation, if any issues arise, the Provincial/City Customs Services shall report and the declarant shall reflect to the Ministry of Finance (General Department of Customs) for specific consideration and guidance on resolution./.