Circular No. 52/2017/TT-BTC amends and supplements certain provisions of Circular No. 120/2015/TT-BTC dated August 14, 2015, issued by the Minister of Finance, concerning the model, printing regime, issuance, management, and use of Customs Declaration Forms for persons exiting and entering the country.

CIRCULAR

Amending and supplementing certain Articles of Circular No. 120/2015/TT-BTC
dated August 14, 2015, issued by the Minister of Finance regarding samples, printing, issuance, management, and use of Customs Declaration Forms
for persons exiting and entering the country
Used for persons exiting and entering the country

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

Pursuant to the Law on Export Duties and Import Duties No. 107/2016/QH13 dated March 6, 2016;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to 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 Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing some provisions and implementation measures for the Law on Export Duties and Import Duties;

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

The Minister of Finance hereby issues this Circular amending and supplementing certain Articles of Circular No. 120/2015/TT-BTC dated August 14, 2015, issued by the Minister of Finance regarding samples, printing, issuance, management, and use of Customs Declaration Forms for persons exiting and entering the country.

Article 1. Amending and supplementing certain Articles of Circular No. 120/2015/TT-BTC dated August 14, 2015, issued by the Minister of Finance regarding samples, printing, issuance, management, and use of Customs Declaration Forms for persons exiting and entering the country.

1. Point c Clause 1 Article 4 shall be amended and supplemented as follows:

“c) Goods subject to tax: spirits with an alcohol content of 20 degrees or higher exceeding 1.5 liters or spirits with an alcohol content below 20 degrees exceeding 2 liters or alcoholic beverages, beer exceeding 3 liters; cigarettes exceeding 200 sticks or cigars exceeding 20 sticks or tobacco exceeding 250 grams; other items with a total value exceeding 10,000,000 Vietnamese dong;”.

2. Subpoint d.3 Point d Clause 1 Article 4 shall be amended and supplemented as follows:

“d.3. Carrying gold specifically as follows:

d.3.1 Persons exiting and entering the country using passports carrying jewelry and decorative items made of gold with a total weight of 300 grams or more;

d.3.2 Persons exiting and entering the country using border travel documents, entry-exit travel documents, or border identification cards wearing jewelry and decorative items made of gold for personal adornment such as rings, necklaces, bracelets, earrings, brooches, and other types of jewelry with a total weight of 300 grams or more;

d.3.3 Foreign individuals permitted to settle in Vietnam upon entry carrying raw gold, gold bars, jewelry, and decorative items made of gold with a total weight of 300 grams or more;

d.3.4 Vietnamese individuals permitted to settle abroad upon exit carrying raw gold, gold bars, jewelry, and decorative items made of gold with a total weight of 300 grams or more;”.

3. Point e Clause 4 Article 6 shall be amended and supplemented as follows:

"e) In cases where persons exiting and entering the country have goods or luggage under specialized management and inspection, customs officials shall base their actions on export and import permits issued by specialized management agencies or inspection results from specialized inspection agencies, comparing them with the goods of persons exiting and entering the country; Record the number, date, name of the permit or document recording the inspection result, name of the issuing agency, confirmation, signature, and stamp of the customs officer at the "Customs Confirmation" section on pages 02 and 04 of the Customs Declaration Form;

In cases where the information of goods and luggage does not match the permit or document recording the inspection result, and when persons exiting and entering the country fail to present the permit or document recording the inspection result, they shall be required to send the goods and luggage to the customs warehouse and handle them according to current regulations. The customs officer shall record the fact that persons exiting and entering the country have sent goods and luggage to the customs warehouse at the "Customs Confirmation" section on pages 02 and 04 of the Customs Declaration Form;"

4. The guidance for filling out Box No. 14 in Appendix 4 issued together with Circular No. 120/2015/TT-BTC of the Minister of Finance shall be amended and supplemented as follows:

"Declare the specific weight of gold (in grams) if persons exiting and entering the country fall into any of the cases specified in point 4 on page 4 of the Customs Declaration Guide."

5. This Circular shall issue a new model of Customs Declaration Form for persons exiting and entering the country to replace the existing model of Customs Declaration Form for persons exiting and entering the country in Appendix 1 issued together with Circular No. 120/2015/TT-BTC dated August 14, 2015, issued by the Minister of Finance regarding samples, printing, issuance, management, and use of Customs Declaration Forms for persons exiting and entering the country.

Article 2. Amendment of wording in Circular No. 120/2015/TT-BTC dated August 14, 2015 of the Minister of Finance

1. Amend the phrase "Time New Roman" to the phrase "Times New Roman" in Article 3 and Clause 4 of Article 7.

2. Amend the phrase "Customs confirmation" to the phrase "Confirmation of Customs" in Point a, Point d, and Point e of Clause 4 of Article 6.

3. Amend the phrase "Department of Finance - Administration" to the phrase "General Department of Finance - Administration" in Clause 3 of Article 5 and Clause 1 of Article 9.

Article 3. Responsibility for implementation

1. The Director of the General Department of Customs shall be responsible for guiding subordinate units to uniformly implement this Circular.

2. Relevant agencies, organizations, and individuals shall be responsible for implementing the contents prescribed in this Circular.

Article 4. Implementation Provisions

1. This Circular takes effect from July 10, 2017.

2. This Circular abolishes Decision No. 2181/QD-BTC dated October 20, 2015 of the Minister of Finance regarding the correction of Circular No. 120/2015/TT-BTC dated August 14, 2015 on the format, printing, issuance, management, and use of Customs Declaration Forms for persons exiting and entering the country.

3. In the course of implementation, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents./.