Circular No. 51/2012/TT-BTC amends the effective date of Circular No. 15/2012/TT-BTC dated February 8, 2012, issued by the Ministry of Finance, and promulgates models of export and import goods declaration forms.

CIRCULAR

Amending the effective date of Circular No. 15/2012/TT-BTC dated February 8, 2012 of the Ministry of Finance and promulgating the form of export and import goods declaration

Circular No. 15/2012/TT-BTC dated February 8, 2012 of the Ministry of Finance amending the effective date of Circular No. 15/2012/TT-BTC and promulgating the form of export and import goods declaration and the annex to the export and import goods declaration form

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Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001, and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Customs Law;

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

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

Implementing Resolution No. 25/NQ-CP dated June 2, 2010 on simplifying 258 administrative procedures within the scope of functions of ministries and sectors;

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

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

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

The Minister of Finance amends the effective date of Circular No. 15/2012/TT-BTC dated February 8, 2012 of the Ministry of Finance and promulgates the form of export and import goods declaration and the annex to the export and import goods declaration form.

Article 1. Amending the effective date of Circular No. 15/2012/TT-BTC.

Circular No. 15/2012/TT-BTC dated February 8, 2012 promulgating the form of export and import goods declaration shall take effect from January 1, 2013.

Article 2. Promulgating the form of export and import goods declaration and the annex to the export and import goods declaration form and guiding the method of customs declaration.

1. The form of export and import goods declaration and the annex to the export and import goods declaration form include:

a) The export goods declaration form (Form HQ/2002-XK) and the annex to the export goods declaration with tax (Form PLHQ/2002-XK);

b) The import goods declaration form (Form HQ/2002-NK) and the annex to the import goods declaration (Form PLHQ/2002-NK);
The forms prescribed in Clause 1 of this Article shall be printed on A4 size paper; users may print them on their own information system for customs declaration or from the website of the Customs Authority.

2. Issuing annexes guiding the recording of items on the export and import goods declaration form and the annex to the export goods declaration form including:

a. Annex 1: Guidance on recording items on the import goods declaration form;

b. Annex 2: Guidance on recording items on the export goods declaration form;

c. Annex 3: Guidance on recording items on the annex to the export goods declaration form;

Article 3. Implementation

1. This Circular takes effect from May 14, 2012 until December 31, 2012 and replaces Decision No. 1257/2001/QĐ-TCHQ dated December 4, 2001 of the General Department of Customs.
Prior to the effective date of this Circular, the Director of the General Department of Customs shall be responsible for guiding the implementation of the application of the forms of export and import goods declaration, the annex to the export and import goods declaration form, and the guidance on the method of customs declaration as stipulated in Decision No. 1257/2001/QĐ-TCHQ dated December 4, 2001 of the General Department of Customs.

2. The Director of the General Department of Customs and related organizations and individuals shall be responsible for implementing this Circular./.