Decision No. 52/2007/QD-BTC on the issuance of regulations on the pilot customs electronic procedures

Decision No. 52/2007/QD-BTC of the Ministry of Finance promulgates regulations on the pilot customs electronic procedures, applicable from October 1, 2007. These regulations revoke previous decisions and guide the implementation of new procedures in the customs sector.

Document No.52/2007/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated28/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date22/06/2007
Effective date01/10/2007
Expiry date01/12/2009
StatusExpired
✦ Smart summary

Decision No. 52/2007/QD-BTC of the Ministry of Finance promulgates regulations on the pilot customs electronic procedures, applicable from October 1, 2007. These regulations revoke previous decisions and guide the implementation of new procedures in the customs sector.

Scope of application

General Department of Customs, heads of units under the Ministry of Finance, enterprises, and customs officials.

Key points

  • The Director of the General Department of Customs is responsible for guiding the implementation of the new regulations, establishing models for electronic customs branch organizations, training staff and enterprises, and coordinating with relevant agencies in developing the electronic data processing system for customs.
  • This decision takes effect from October 1, 2007, and revokes Decision No. 50/2005/QD-BTC.

🌐 Social impact of this document

  • Positive impacts include enhancing the efficiency of customs management through the application of electronic technology, reducing time and costs for enterprises. However, enterprises need to invest in technical systems and train employees to implement the new procedures.
  • Enterprises must comply with the new regulations on electronic customs procedures, which may encounter difficulties during the transition period.

❓ Frequently asked questions

When does this decision take effect?

Decision No. 52/2007/QD-BTC takes effect from October 1, 2007.

What actions must the Director of the General Department of Customs undertake?

The Director of the General Department of Customs must guide the implementation of the new regulations, establish models for electronic customs branch organizations, train staff and enterprises, and coordinate with relevant agencies in developing the electronic data processing system for customs.

Which decision does this decision revoke?

Decision No. 52/2007/QD-BTC revokes Decision No. 50/2005/QD-BTC of the Minister of Finance promulgating regulations on the pilot customs electronic procedures for exported and imported goods.

What must enterprises do to comply with the new regulations?

Enterprises must invest in technical systems and train employees to implement the new electronic customs procedures.

To whom does this decision apply?

Decision No. 52/2007/QD-BTC applies to the General Department of Customs, heads of units under the Ministry of Finance, and enterprises.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 52/2007/QD-BTC
Date: June 22, 2007

Pursuant to …;

Regarding the issuance of regulations on the pilot customs electronic procedures

______________________

THE MINISTER OF FINANCE

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001;

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

Pursuant to the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

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

Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Government Decree No. 27/2007/NĐ-CP dated February 23, 2007 on electronic transactions in the financial sector;

Pursuant to the Decision No. 149/2005/QĐ-TTg dated June 20, 2005 of the Prime Minister on implementing the pilot customs electronic procedures;

Considering the proposal of the General Director of the General Department of Customs.

DECISION:

Article 1. The regulations on the pilot customs electronic procedures are hereby promulgated together with this Decision.

Article 2. This Decision takes effect from October 1, 2007. The Decision No. 50/2005/QD-BTC dated July 19, 2005 of the Minister of Finance promulgating the procedures for implementing the pilot customs electronic procedures for export and import goods is repealed.

Article 3. The General Director of the General Department of Customs shall be responsible for guiding the implementation of this Decision; drafting and submitting to the Minister of Finance for approval the model and organizational structure of the Electronic Customs Branch; training customs officials and enterprises to perform electronic customs procedures; coordinating with relevant agencies inside and outside the Customs sector to develop and enhance the electronic data processing system for customs.

Article 4. The General Director of the General Department of Customs, heads of units under the Ministry of Finance, and related organizations and individuals are responsible for enforcing this Decision./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung

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