Circular No. 52/2020/TT-BTC guiding certain measures for State Customs Statistics on exported and imported goods

CIRCULAR

Guidelines on certain measures for implementing State Customs Statistics on export and import goods

with exported and imported goods

______________________________

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Statistics dated November 23, 2015;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and guiding the implementation of the Law on Customs regarding customs procedures, inspection, supervision, and control, and Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and guiding the implementation of the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 94/2016/ND-CP dated July 1, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Statistics;

Pursuant to Decree No. 97/2016/ND-CP dated July 1, 2016 of the Government stipulating the contents of statistical indicators belonging to the national statistical indicator system;

Pursuant to Decree No. 60/2018/ND-CP dated April 20, 2018 of the Government detailing the contents of the national statistical reporting system;

Pursuant to Decree No. 85/2017/ND-CP dated July 19, 2017 of the Government stipulating the organizational structure, tasks, and powers of centralized statistical organizations and statistical departments under ministries and agencies at ministerial level;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government 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 issues this Circular guiding certain measures for implementing State Customs Statistics on export and import goods.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides certain measures for implementing State Customs Statistics on export and import goods; using information on statistics of export and import goods of Vietnam, including:

1. Statistical methods

2. Statistical process

3. Measures to ensure the quality of statistics.

Article 2. Applicability

1. Customs authorities, customs officers, and persons engaged in the statistical work of export and import goods.

2. Agencies, organizations, and individuals cooperating in the statistical work of export and import goods.

3. Agencies, organizations, and individuals engaged in exporting, importing, and transiting goods; other agencies, organizations, and individuals with rights and obligations related to export, import, and transit activities.

4. Agencies, organizations, and individuals using information on statistics of export and import goods.

Article 3. Explanation of Terms

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

1. State Customs Statistics is a statistical activity carried out by customs authorities, including: statistics of export and import goods; statistics of taxes on export and import goods; statistics of violations of customs laws; statistics of means of transport exiting and entering the country; and other business statistics.

The term "State Customs Statistics on export and import goods" in this Circular shall be abbreviated as "statistics of export and import goods."

2. The statistical activity of export and import goods is the activity of determining the information needs to be collected; preparing for collection; collecting and surveying; processing and summarizing; analyzing and forecasting; reporting, publishing, disseminating, and archiving information on export and import goods conducted by customs authorities.

3. The statistical database of export and import goods is a set of administrative customs data, customs statistical data, information on statistics of export and import goods, state statistics information on export and import goods, and specific descriptive statistical data on export and import goods organized according to a certain structure for management, updating, and exploitation for statistical purposes and other purposes as prescribed by law.

4. Administrative customs data is data recorded, retained, and updated in customs files and customs business systems in paper or electronic form.

5. Customs statistical data includes quantitative and qualitative data from administrative customs data and other sources to form information on statistics of export and import goods.

6. Information on statistics of export and import goods is customs statistical data that has undergone the steps of the statistical activity of export and import goods. Information on statistics of export and import goods includes statistical data and analyses of those figures. Information on statistics of export and import goods is used as input statistical information for the National Statistical Indicator System.

7. State statistics information on export and import goods is information on statistics of export and import goods included in products of the National Statistical Indicator System, having legal value and published by competent state authorities.

8. The information technology system for statistics of export and import goods consists of a set of hardware and software devices, databases, and networks for collecting, processing, storing, transmitting, and producing information on statistics of export and import goods built, operated, and managed by the General Department of Customs.

9. The terms FOB, FAS, DAF, CIF, and CIP used in this Circular refer to the Incoterms 2020 of the International Chamber of Commerce (ICC).

Article 4. State Management of Customs Statistics on Exported and Imported Goods

1. Develop and implement strategies and plans for the development of customs statistics on exported and imported goods.

2. Draft, issue, and organize the implementation of regulatory documents and guidance documents on customs statistics on exported and imported goods.

3. Disseminate regulations on customs statistics on exported and imported goods.

4. Establish and organize customs statistics on exported and imported goods; train and enhance statistical skills related to customs statistics on exported and imported goods.

5. Conduct scientific research, apply advanced statistical methods and information technology to customs statistics activities on exported and imported goods.

6. Cooperate domestically and internationally on customs statistics on exported and imported goods.

7. Inspect compliance with laws and handle violations of laws concerning customs statistics on exported and imported goods.

8. Resolve complaints and denunciations regarding customs statistics on exported and imported goods.

Article 5. System of Indicators for Customs Statistics on Exported and Imported Goods

1. The system of indicators for customs statistics on exported and imported goods is a collection of statistical indicators within the field of exported and imported goods, which are collected and compiled by the customs authority responsible for such tasks. The system of indicators for customs statistics on exported and imported goods is part of the System of Indicators for Financial Sector Statistics. The content of statistical indicators includes main classifications and publication periods. The concepts, calculation methods, and data sources for statistical indicators on exported and imported goods are based on legal provisions and regulations set forth in this Circular.

2. The system of indicators for customs statistics on exported and imported goods includes:

a) Indicators under the National Statistical Indicator System: Implement forms 013.K/BCB-TC; 014.K/BCB-TC; 015.T/BCB-TC; 016.T/BCB-TC; 017.T/BCB-TC; 018.T/BCB-TC; 019.T/BCB-TC; 020.T/BCB-TC; 021.T/BCB-TC; 022.H/BCB-TC; 023.H/BCB-TC; 024.H/BCB-TC as stipulated in Decree No. 60/2018/NĐ-CP dated April 20, 2018 of the Government detailing the content of the national-level statistical reporting system.

b) Indicators under the Financial Sector Statistical Indicator System: Implement forms 0813.H. TCHQ; 0814.Q. TCHQ; 0815.Q. TCHQ; 1816.H. TCHQ; 1817.H. TCHQ; 0818.N. TCHQ; 0819.T. TCHQ; 0820.T. TCHQ; 0821.N. TCHQ; 0822.N. TCHQ; 0823.T. TCHQ; 0824.T. TCHQ; 0825.T. TCHQ; 0826.T. TCHQ; 0827.T. TCHQ; 0828.T. TCHQ; 0829.H. TCHQ; 0830.H. TCHQ; 0831.Q. TCHQ; 0832.Q. TCHQ; 0833.T. TCHQ; 0834.T. TCHQ; 0835.Q. TCHQ; 0836.Q. TCHQ; 0837.Q. TCHQ; 0838.Q. TCHQ as stipulated in Circular No. 02/2019/TT-BTC dated January 14, 2019 of the Ministry of Finance detailing the financial sector statistical reporting system.

Article 6. Information System for Customs Statistics on Exported and Imported Goods

1. The information system for customs statistics on exported and imported goods belongs to the departmental and sectoral statistical information system aimed at reflecting the situation of exported and imported goods nationwide.

2. Information in the information system for customs statistics on exported and imported goods includes:

a) Official statistical information on exported and imported goods carried out by the General Department of Customs, provided to the Central Statistical Agency for publication.

b) Statistical information on exported and imported goods carried out by the General Department of Customs for state management purposes and other purposes.

Chapter II

STATISTICAL METHODS FOR EXPORTED AND IMPORTED GOODS

Article 7. The commercial system used in the statistics of export and import goods

1. The statistics of export and import goods of Vietnam shall be applied according to the common commercial system.

2. The commercial system used in the statistics of export and import goods of Vietnam serves as the basis for determining transactions of export and import that fall within or do not fall within the scope of the statistics of export and import goods. The commercial system used in the statistics of export and import goods of Vietnam records the flows of goods entering from abroad and leaving to abroad from the following areas of Vietnam's territory:

a) The free circulation zone including the domestic market, export processing zones, export enterprises, bonded warehouses; industrial zones; high-tech zones; processing and production-export locations;

b) Special economic-commercial zones; border economic zones, open economic zones;

c) The duty-free zone (free trade zone, free industrial zone, free port, bonded warehouse);

d) Outer warehouse;

đ) Islands, maritime zones, continental shelf, offshore or outer space facilities and equipment.

Article 8. Scope of Statistics of Export and Import Goods

1. The scope of statistics of export and import goods includes all goods sent out of the country (exports) or brought into Vietnam from abroad (imports), reducing or increasing Vietnam's wealth and material resources.

Goods temporarily brought into or out of Vietnam but not increasing or decreasing Vietnam's wealth and material resources are not within the scope of statistics and are separately recorded for other state management purposes.

The statistics of export and import goods in certain special cases are provided for in Article 9 of this Circular.

2. Export goods include all domestically produced goods and re-exported foreign goods that are sent out of the country, thereby reducing Vietnam's wealth and material resources. Among them:

a) Domestically produced goods are goods extracted, manufactured, and processed in Vietnam in accordance with Vietnam's rules on origin of goods;

b) Re-exported goods are foreign goods that have been imported and previously recorded as imports, then exported in their original condition or only simply processed, preserved, and repackaged without changing the basic nature of the goods.

3. Imported goods include all foreign-produced goods and re-imported Vietnamese goods that are brought into the customs territory, thereby increasing Vietnam's wealth and material resources. Among them:

a) Foreign-produced goods are goods extracted, manufactured, and processed outside Vietnam in accordance with Vietnam's rules on origin of goods;

b) Re-imported goods are Vietnamese goods that were previously exported and recorded as exports, then re-imported in their original condition or only simply processed, preserved, and repackaged without changing the basic nature of the goods.

Article 9. Scope of Statistics in Special Cases

1. Goods in special cases within the scope of statistics

a) Non-monetary gold is all types of gold except monetary gold (as defined in point đ Clause 2 of this Article), which may be in bar, ingot, coin, powder, jewelry... forms, refined, raw, or semi-finished products exported or imported by businesses, commercial banks (excluding banks and organizations authorized by the State Bank of Vietnam to conduct transactions) for business, production, processing, and manufacturing purposes in accordance with the law;

b) Paper money, metal coins, unissued securities, not yet or not put into circulation; collections of paper money and metal coins;

c) Returned goods are goods previously recorded as exports or imports, then re-imported or re-exported;

d) Goods under financial lease contracts, whereby the lessee has rights, responsibilities, and risks related to the goods. If the contract does not clearly specify these contents, it will be based on a lease term of 12 months or more;

đ) Gifts and donations from organizations and individuals;

e) Temporarily imported or exported goods with a limited period for temporary use for specific purposes but later converted to a different customs status to avoid re-export or re-import. These goods include: fair and exhibition goods, product demonstration goods; conference materials, seminar materials, scientific research materials, educational materials, sports competition materials, cultural performance materials, artistic performance materials, medical treatment materials, product research and development materials; transportation means, containers, and related transport equipment; other movable assets;

g) Intermediate media used to carry information including floppy disks, CDs, VCDs, magnetic tapes, magnetic cards, external hard drives, or any object capable of storing information whether or not it contains information, excluding those produced to order or custom-made or original film, art works, television programs, artistic performance programs.

Software accompanying the machine or stored on intermediate media carrying information accompanying the machine, except for those produced to specific orders or custom requests.

h) Electricity (in cases of transmission and reception through transmission systems), water, gasoline, diesel fuel, natural gas (in cases transported via pipelines) exported or imported with countries sharing land borders;

i) Goods bought and sold through electronic commerce and processed through customs procedures like regular goods transactions shall be included in statistics if they fall within the scope of statistical records;

k) Goods traded under barter transactions without payment;

l) Goods sent or received through postal services or express delivery services;

m) Goods and fuels sold to aircraft, ships, and foreign transportation means during international transit journeys. If goods are temporarily imported into Vietnam before being re-exported to supply aircraft, ships, and other transportation means during international transit journeys, these goods shall be counted both for temporary import and re-export within the scope of statistical records;

Goods and fuels purchased for use during international transit journeys.

n) Goods borrowed on credit, government aid, non-governmental aid, international organization aid, and other forms of humanitarian assistance;

o) Movable assets and luggage of persons exiting or entering the country as required by regulations;

p) Goods traded between buyers and sellers with special relationships, such as parent-child enterprises, direct foreign investment branches;

q) Goods received from international organizations abroad or sent to international organizations (except for goods exchanged between international organizations);

r) Satellites in cases where there is a change in ownership between domestic and foreign organizations or individuals;

s) Crude oil and other minerals extracted in the continental shelf, exclusive economic zone of Vietnam, international maritime zones, and overlapping areas, when bought and sold with foreign countries;

t) Waste and scrap materials with commercial value;

u) Drilling platforms, aircraft, ships, and other transportation means involved in transactions not subject to customs declarations;

v) Goods entering bonded warehouses from abroad and leaving bonded warehouses to foreign countries, except for goods entering bonded warehouses from abroad with the purpose of waiting for transport to a third country;

y) Goods bought, sold, or exchanged by border residents.

2. Goods in special cases not falling within the scope of statistical records

a) Goods merely passing through the territory of Vietnam for transportation purposes, including transit goods and transshipment goods. Goods that pass through the territory of Vietnam and declare customs according to any customs procedure, not limited to customs procedures for transit, transshipment, or temporary import and re-export, if the goods are determined to be temporarily stored in Vietnam and will be transported in their original state to a third country, shall be considered "Goods merely passing through the territory of Vietnam for transportation purposes";

b) Temporarily imported or exported goods that are later re-exported or re-imported, such as goods for trade fairs, exhibitions, product demonstrations; conference materials, scientific research, educational, sports competition, cultural performances, artistic performances, medical treatment, product research and development; transportation means, containers, and related transportation equipment;

c) Goods exported or imported in place: goods purchased and sold by Vietnamese traders with foreign traders but delivered or received in Vietnam at the request of foreign traders;

d) Goods purchased by Vietnamese traders from abroad and directly sold to a third country, goods that do not enter Vietnam or enter Vietnam but do not go through normal export or import procedures at Vietnamese customs authorities;

đ) Monetary gold: gold in block, bar, grain, or sheet form exported or imported by the State Bank of Vietnam or organizations authorized by the State Bank of Vietnam for national reserve and monetary balance purposes;

e) Circulating metallic currency, banknotes, checks, and issued securities in circulation;

g) Goods sent or received by Vietnamese diplomatic missions, consular offices, and representative offices at international organizations abroad;

h) Goods sent and received by foreign diplomatic missions, consular offices, and international organization representative offices located in Vietnam;

i) Goods under lease contracts or hire purchase agreements (aircraft, ships, machinery and equipment): no transfer of ownership occurs with the goods after the lease period;

k) Goods functioning as empty carriers for holding other goods: containers, boxes, bottles, jars, and similar items used in a circular manner solely for the purpose of transporting goods;

l) Products, contents transmitted electronically (software, sound and image products, e-books, and others), certificates of software ownership, codes issued for software use;

m) Intermediate media used to store information, images, and software produced to specific orders or custom requests;

n) Goods brought into or taken out of Vietnamese customs territory for repair or maintenance purposes if such activities do not alter the origin of the goods;

o) Goods brought into or taken out of Vietnamese customs territory illegally;

p) Exported or imported goods that are weapons or equipment for trade fairs, exhibitions, product demonstrations, defense and security cooperation, as decided by competent authorities, and goods as stipulated in Clause 2, Article 50 of the Customs Law;

q) Waste and scrap materials without commercial value;

r) Goods bought and sold at duty-free shops.

Article 10. Sources of export and import goods statistical data

The statistical data on export and import goods of Vietnam are collected from the following sources:

1. Customs authorities

a) Customs declaration files including: customs declaration forms or substitute documents for customs declarations; related documents such as sales contracts, commercial invoices, transport documents, certificates of origin of goods;

b) Information from customs business systems;

c) Reports from units under and affiliated with the General Department of Customs.

2. Other agencies and organizations: information from state management agencies, transportation companies, associations, enterprises.

Article 11. Reporting periods for export and import goods statistics and statistical timing

1. The reporting period for export and import goods statistics is a specified time frame that must reflect the results of export and import activities through statistical data according to the criteria of the export and import goods statistical index system and statistical products. The reporting period is recorded in the middle part of each statistical form (after the name of the report). The statistical reporting period is calculated based on the Gregorian calendar, including:

a) Semi-monthly statistical reports:

a.1) Statistical report period 1: starting from the first day of the month until the fifteenth day of the month;
a.2) Statistical report period 2: starting from the sixteenth day of the month until the last day of the month.

b) Monthly statistical report: starting from the first day of the month until the last day of the month.

c) Quarterly statistical report: starting from the first day of the first month of the reporting period until the last day of the third month of that reporting period.

d) Six-month statistical report:

d.1) Statistical report period 1: starting from January 1st until June 30th;

d.2) Statistical report period 2: starting from July 1st until December 31st.

e) Annual statistical report: starting from January 1st until December 31st.
f) Ad hoc report: the reporting period is based on specific requirements.

2. The statistical timing for export and import goods is the date, month, and year of the Gregorian calendar selected as the basis for recording the statistical data on export and import goods in the corresponding statistical reporting periods.

a) For statistical data collected from the source of customs authorities:

a.1) The statistical timing recorded in the Export and Import Goods Statistics System is the time when the customs authority accepts the registration of the customs declaration form (in the case of manual declaration) or the time when the system accepts the registration of the customs declaration form (in the case of electronic declaration);
a.2) A customs declaration form recorded in the System and after receiving one of the following information: clearance permit issued, tax payment confirmed, or supervision area clearance confirmed will be reflected in the following reports:
a.2.1) In the case where the customs declaration registration time and the clearance permit issuance time or tax payment confirmation or supervision area clearance confirmation fall within one (01) statistical reporting period, the quantity and value of goods in the customs declaration will be reflected in the "reporting month" column of the corresponding report;
a.2.2) In the case where the customs declaration registration time and the clearance permit issuance time or tax payment confirmation or supervision area clearance confirmation fall within two (02) different statistical reporting periods, the quantity and value of goods in the customs declaration will be reflected in the "cumulative" column of the corresponding report at the time when the customs declaration clearance permit issuance or tax payment confirmation or supervision area clearance confirmation is recorded by the system, depending on which time comes first;
a.3) Changes on the customs declaration during the implementation of customs procedures will be updated in the Export and Import Goods Statistics System and adjusted in the statistical reports. If the change time is after the statistical reporting period, the changed value will be updated in the cumulative column of the corresponding reports at the time of the change occurrence on the customs declaration.

Changes on the customs declaration arising after the completion of post-clearance inspection and anti-smuggling investigation procedures will be updated in the adjustment data as stipulated in Article 22 of this Circular.

b) For statistical data collected from non-customs authority sources: the statistical timing is the time reported on the investigation results or reports of other agencies and organizations.

Article 12. Determination of Statistical Value of Exported and Imported Goods

1. The statistical value of exported and imported goods is the value established by the customs authority for statistical purposes based on the declared value and in accordance with the principles stipulated in Clause 8, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018, amending and supplementing certain provisions of Decree No. 08/2015/NĐ-CP dated January 21, 2015, detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control.

In cases where it is not possible to determine according to the terms of delivery FOB or equivalent (for exported goods) and CIF or equivalent (for imported goods), the statistical value of the goods shall be based on the customs declaration documents and other sources of information to convert equivalently.

2. The statistical value of exported and imported goods shall be applied as follows:

a) For goods subject to export tax or import tax and related taxes during the customs clearance process: the statistical value is the taxable value of the goods;

b) For goods not subject to export tax or import tax and related taxes during the customs clearance process:

b.1) In cases where the declared value converted to US dollars (USD) is less than or equal to 1,000 USD: the statistical value is the declared value accepted by the customs authority;
b.2) In cases where the declared value converted to US dollars exceeds 1,000 USD: the statistical value of exported or imported goods shall be determined as follows: b.2.1) Goods declared for export under terms of delivery FOB, FAS, and DAF: the statistical value is the declared value accepted by the customs authority;

b.2.2) Goods declared for export under other terms of delivery: The statistical value shall be converted to the value under the terms of delivery FOB based on the results of periodic surveys on insurance costs (I) and international freight costs (F) conducted by the Central Statistics Office;

b.2.3) Goods declared for import under terms of delivery CIF, DAF, CIP: the statistical value is the declared value accepted by the customs authority;

b.2.4) Goods declared for import under other terms of delivery: the statistical value shall be converted to the value under the terms of delivery CIF based on declarations about insurance costs and international freight costs on the customs declaration form. If these costs are not declared on the customs declaration form, the statistical value shall be converted based on the results of periodic surveys on insurance costs and international freight costs conducted by the Central Statistics Office.

3. Determination of the statistical value in special cases:

a) In cases where a single customs declaration is registered but multiple exports or imports occur: the statistical value is the actual value of the goods when exported or imported;

b) In cases where provisional pricing is allowed when registering a customs declaration, the statistical value must be adjusted when the official price is declared on the amended or supplemented customs declaration;

c) For paper money, metal coins, and unissued negotiable instruments that have not been put into circulation: the statistical value is the production cost of paper money, metal coins, and negotiable instruments (not the face value of these items);

d) For intermediate media used to store information including magnetic tapes, floppy disks, CD-ROMs, smart cards, and other intermediate media, whether or not they contain information, excluding those produced to specific orders: the statistical value is the total value of these goods (not just the value of the intermediate media without information);

đ) For domestically processed goods or outsourced processing:

- The statistical value of exported goods processed in Vietnam is determined according to the FOB and equivalent prices, using the formula:

The price of one unit of processed goods equals (=) the total value of raw materials of one product plus (+) other costs (if any) of one product plus (+) the processing fee for one product;

- The statistical value of imported goods processed abroad is determined according to the CIF and equivalent prices, using the formula:

The price of one unit of processed goods equals (=) the total value of raw materials of one product plus (+) international transportation and insurance costs plus (+) other costs (if any) of one product plus (+) the processing fee for one product;

e) For goods under financial lease contracts: the statistical value is determined based on the selling price of similar goods (excluding services provided alongside the lease contract such as training costs, maintenance fees, and financial charges);

g) For goods accompanied by services: the statistical value is determined according to the FOB and equivalent prices (for exported goods) or CIF and equivalent prices (for imported goods) of the goods, excluding service fees;

h) For transactions without declared values (such as barter trade, humanitarian aid goods, or other undeclared value transactions): the statistical value is implemented according to the principle of determining the customs value;

i) For returned goods: the statistical value is the value of the returned goods, priced according to the initial export or import transaction value;

k) For exported or imported electricity: the statistical value is the declared value on the customs declaration form;

l) For crude oil, refined oil products, and natural gas exported or imported: the initial statistical value is determined according to provisional pricing, which is then adjusted when the official price becomes available.

Article 13. Units of measurement in statistics

The units of measurement used in export and import goods statistics shall be applied as follows:

1. Units of measurement as prescribed in the List of Export and Import Goods of Vietnam.

2. Converted units of measurement used in statistical forms: different units of measurement shall be converted to a unified unit of measurement in the form according to the following rules:

a) Goods using units of measurement that are converted to tons as follows:

a.1) Goods declared in tons: retain the quantity declared as accepted by the customs authority;
a.2) Goods declared in kilograms (kg), grams (gr), hundredweight, pounds, Ibs shall be converted to tons;
a.3) Goods declared in units other than those mentioned in points a.1) and a.2) but listed only on one line in the customs declaration, use the total weight on the declaration to convert to tons;
a.4) Goods not covered by points a.1), a.2) and a.3) above shall be converted based on the unit price of similar goods already converted with the same commodity code and market at the nearest time point.

b) Goods using units of measurement such as pieces, items: retain the quantity declared as accepted by the customs authority.

Article 14. Currency and exchange rate used in statistics

1. The currency used in export and import goods statistics of Vietnam is Vietnamese Dong and US Dollar.

2. Customs authorities shall base on current regulations on tax exchange rates to convert foreign currencies used in statistics.

Article 15. Classifications in statistics

1. Partner countries and territories

a) For goods exported from Vietnam, they are statistically recorded according to the final country or territory determined at the time of export, excluding countries or territories through which the goods transit.

In addition, the country or territory receiving the goods (the first country or territory known after leaving Vietnam at the time of customs declaration where activities such as purchase, processing, manufacturing, assembly, production for export take place or the goods are cleared by the intermediate country's customs authority) is also used for other statistical and analytical purposes.

b) For goods imported into Vietnam, they are statistically recorded according to the country or territory of origin of the goods in accordance with Vietnam’s origin regulations.

In addition, the country or territory sending the goods (the last country or territory before the goods arrive in Vietnam where activities such as purchase, processing, manufacturing, assembly, production for export take place or the goods are cleared by the customs authority there) is also used for other statistical and analytical purposes;

c) Country and territory codes used in export and import goods statistics comply with the international standard ISO 3166 code system.

2. Export and import goods in statistics are classified according to the following categories:

a) The List of Export and Import Goods of Vietnam and the current export and import tariff lists;

b) Group and main item lists are established based on specific purposes in customs statistics on the basis of the List of Export and Import Goods of Vietnam and other standard classification lists issued by the General Department of Customs;

c) The Standard International Trade Classification (SITC list issued by the United Nations Statistical Office) and other classification lists recommended by the United Nations Statistical Office are used for economic analysis and other statistical purposes.

3. Modes of transport

Statistics on export and import goods by mode of transport include: air, sea, land, and others.

4. Provinces and cities

Statistics on export and import goods by province and centrally governed city are determined based on the first two characters of the business registration code and tax registration code with state agencies in provinces and cities.

5. Enterprises by type of capital

Statistics on export and import goods by enterprise type of capital include two main types: domestic capital enterprises and foreign direct investment enterprises.

6. Other factors

Additionally, the following factors are also used for other statistical and analytical purposes: provincial customs offices; export and import border gates; continents, blocs, groups of countries; customs procedures; payment methods; payment currency; export and import of goods subject to tax.

Article 16. Export and import commodity price indices and quantities

1. The export or import commodity price index is a relative figure used to compare the fluctuation of unit prices of representative export or import commodities in the reporting month with the base period or with the corresponding month of the previous year or with December of the previous year or with the immediately preceding month of the reporting month. The unit price of exported goods in the base period is set at 100, and the unit prices of other periods are expressed as percentages compared to the base period unit price.

The export or import commodity price index is calculated using the average unit price method.

2. The export or import commodity quantity index is a relative figure used to compare the degree of fluctuation in the volume of exports or imports of representative commodities in the reporting period with the base period. The export or import commodity quantity index is calculated by dividing the export or import commodity value index by the export or import commodity price index.

3. The export or import commodity price and quantity indices are calculated based on customs authority data and using the Fisher method with a changing base period according to the chain (the base period for the next calculation year is based on the current year's calculation data).

4. The export or import commodity price and quantity indices are calculated for total exports and imports, commodity groups, major commodities, HS 2-digit codes, and SITC 1-digit categories.

5. The calculation period for the export or import commodity price and quantity indices is quarterly, for each month within the reporting quarter.

Article 17. Seasonal adjustment for export and import commodity statistical information

1. The seasonal adjustment period is applied to monthly export or import commodity statistical data at the level of commodity groups, major commodities, and total export or import values under national indicator criteria to eliminate the impact of seasons and working days on export and import values.

2. Data used for seasonal adjustment includes six-month adjusted data and annual official data. Adjustment is carried out after obtaining six-month adjusted data and annual official data. The publication date of seasonal adjustment data is based on the Annual Publication Schedule for Export and Import Commodity Information.

3. Vietnam's seasonal adjustment uses the XI3-ARIMA method (seasonal adjustment method based on moving averages developed by the United States National Statistical Agency).

Chapter III

STATISTICAL SURVEY PROCEDURES AND QUALITY ASSURANCE ACTIVITIES FOR EXPORT AND IMPORT COMMODITY STATISTICS

Article 18. Updating the List of Major Commodity Groups; Country and Territory Lists and Statistical Information Requirements for Export and Import Commodities

1. Updating the List of Major Export and Import Commodity Groups in the Tables under Decree No. 60/2018/NĐ-CP dated April 20, 2018 detailing the Content of the National Statistical Reporting System and Circular No. 02/2019/TT-BTC dated January 14, 2019 of the Ministry of Finance detailing the Content of the Financial Sector Statistical Reporting System:

a) Every three years, this list will be revised and updated based on the General Customs Department's recommendations and agreed upon in writing with the Central Statistical Office.

b) The criteria for adding groups or items to this list are two consecutive years with a value exceeding 200 million USD or one year with a value exceeding 300 million USD, or considering written proposals from agencies and organizations that use export and import commodity statistical data regarding the need to monitor these commodity groups and items in the List of Major Commodity Groups.

c) The criteria for removing groups or items from this list are two consecutive years with a value below 100 million USD.

2. Updating the list of countries and territories included in the Tables under Decree No. 60/2018/NĐ-CP dated April 20, 2018 detailing the Content of the National Statistical Reporting System and Circular No. 02/2019/TT-BTC dated January 14, 2019 of the Ministry of Finance detailing the Content of the Financial Sector Statistical Reporting System: the list of countries and territories is updated annually based on the criterion of fully publishing all countries and territories belonging to the Association of Southeast Asian Nations (ASEAN), the European Union (EU), and countries and territories that have signed free trade agreements (FTAs) with Vietnam.

3. Updating other requirements for export and import commodity information from agencies, organizations, and individuals using statistical data: every five years, the General Customs Department collects opinions from agencies, organizations, and individuals using data about the quality and usage needs of export and import commodity statistical information on the General Customs Department's Electronic Information Portal (at the address: www.customs.gov.vn) and through email to regular users. Collected information will be used in designing new statistical products or improving and enhancing the quality of export and import commodity statistical products.

Article 19. Collection of Export and Import Goods Statistical Data

1. The database of export and import goods statistical data is centrally collected at the General Department of Customs from the customs information database and other sources outside the customs dossier;

2. After collection, the statistical data is checked for completeness, accuracy, and timeliness to serve the implementation of statistical reports of the General Department of Customs and provincial and municipal customs departments through information sharing among levels; 3. Incorrect or suspicious data from the customs dossier are promptly sent, received, inspected, and responded to between levels.

Article 20. Investigation and Coordination of Investigations on Export and Import Goods Statistical Data

1. In cases where there is a basis to determine that the information collected from the customs dossier is incomplete and does not meet the needs of statistical data on export and import goods according to the methods published in Chapter II of this Circular, the General Department of Customs shall submit to the Minister of Finance a decision to investigate the statistical data concerning organizations and individuals involved in or related to export and import activities.

The investigation of statistical data shall be conducted in accordance with the provisions of the law.

2. The General Department of Customs is responsible for coordinating with the Central Statistics Office and relevant agencies and organizations to conduct investigations related to statistical data on export and import goods upon receiving written requests from the Central Statistics Office and relevant agencies and organizations.

The results of these investigations are used to update the statistical data on export and import goods implemented by the General Department of Customs.

Article 21. Processing of Export and Import Goods Statistical Data

Monthly periodic export and import goods statistical data is processed as follows:

1. Automatic processing using the Information Technology System for Export and Import Goods Statistics:

a) Converting declared currency into Vietnamese Dong (VND) and US Dollar (USD) as stipulated in Article 14 of this Circular;

b) Classifying goods according to the Main Commodity Group List as stipulated in Article 15 of this Circular;

c) Classifying goods within and outside the scope of statistics: as stipulated in Articles 8 and 9 of this Circular and factors such as loading location, unloading location, and type of customs declaration;

d) Standardizing statistical value: as stipulated in Article 12 of this Circular;

đ) Converting units of measurement for statistical quantity for goods subject to quantity statistics as stipulated in Article 13 of this Circular;

e) Evaluating and identifying abnormal and suspicious signs in statistical data using quality criteria.

2. After automatic processing, the statistical data on export and import goods is reviewed by staff in the following sequence:

a) Checking the consistency of the declared commodity name, code, and classification according to the Main Commodity Group List;

b) Identifying abnormal values requiring inspection;

c) Transferring data requiring inspection to provincial and district levels;

d) Receiving inspected and processed data from provincial and district levels;

đ) Updating data into the export and import goods statistical database;

e) Implementing statistical reports on export and import goods as stipulated in Articles 23 and 25 of this Circular.

Article 22. Adjustment of Export and Import Goods Statistical Information

1. Adjustment of statistical information is the modification of export and import goods statistical information that has been reported, published, and disseminated when there is more complete and accurate information or when there is a fundamental change in concepts, definitions, methods, classification categories, and data sources to ensure the truthfulness and comparability of statistical information.

2. Types of adjustment of export and import goods statistical information:

a) Regular adjustment;

b) Irregular adjustment;

c) Major adjustment.

3. Regular adjustment

a) Regular adjustment aims to adjust the information in subsequent reporting periods for previously reported and published statistical information, when there is more complete and accurate information, until such information reaches its final status.

b) Regular adjustment is carried out when one of the following reasons arises:

b.1) Supplementing missing statistical data;
b.2) Updating statistical data through various stages of customs procedures;
b.3) Correcting original statistical data and aggregated data upon discovering errors and inaccuracies;
b.4) Updating other data sources to obtain more complete and accurate information;
b.5) Updating the base period for comparison purposes.

c) Regular adjustment is conducted periodically without prior notice, in the following forms:

c.1) Current adjustment: adjusting the statistical information of each reporting period at subsequent reporting periods up to the final reporting period of the reporting year. The adjusted information is reflected in the cumulative information of the current reporting period;

c.2) Mid-year adjustment: adjusting the statistical information of reporting periods from January to June of the current year. The adjustment activity is carried out within 60 days after completing the June report.

After mid-year adjustment, if adjustments to the information of reporting periods from January to June arise, the adjustment will be made according to the provisions of current adjustment.

c.3) Annual adjustment: adjusting the statistical information of reporting periods from January to December of the reporting year. The adjustment activity is carried out within 90 days after completing the annual report. Information after annual adjustment becomes official information.

In case adjustments to officially reported or published statistical information of the previous year arise, the adjustment shall be carried out according to the provisions of Clause 4 of this Article.

d) Mid-year adjustment information and annual adjustment information are reflected in the reporting information and cumulative information sections of the statistical table after adjustment.

đ) In cases where regular adjustment satisfies the provisions of Clause 5 of this Article, it is considered a major adjustment and is implemented according to the provisions of Clause 6 of this Article.

4. Irregular adjustment

a) Irregular adjustment aims to adjust officially reported and published statistical information in statistical products.

b) Irregular adjustment is carried out when one of the following reasons arises:
b.1) When there is a significant and fundamental change in concepts, definitions, statistical methods, classification categories, and data sources used in export and import goods statistics. When implementing adjustments for this reason, previously reported and published information remains unchanged, while simultaneously publishing historical data series according to these fundamental changes to serve the comparison needs of organizations and individuals using statistical information;
b.2) When errors and inaccuracies in statistical information are discovered leading to an adjustment result greater than 10% of the value of the previously reported and published information and not less than 100 million USD.
c) Statistical yearbooks only carry out adjustments in cases where errors and inaccuracies are discovered leading to an adjustment result greater than 10% of the value of the previously reported and published information and not less than 100 million USD.

d) Five years after the reporting or publication of statistical products, statistical information in these products will not undergo adjustments.

5. A major adjustment is a regular or irregular adjustment with a significant impact on previously reported and published statistical information. To be considered a major adjustment, the absolute value of the change during a major adjustment must exceed 10% of the value of the previously reported and published information and not be less than 100 million USD.

6. Announcement of Adjustments

a) The agency responsible for announcing adjustments is the General Department of Customs.
b) The content of the announcement includes:

b.1) For regular adjustments: adjustment information;
b.2) For irregular adjustments and major adjustments: time of announcement of adjustment information; reason for adjustment; related statistical products; previously published statistical information, adjusted statistical information, and differences between these data.

c) Displaying the status of statistical information

c.1) For regular adjustments:

- Current adjustment information: no special symbol is used to indicate adjustment information on the statistical table;
- Mid-year adjustment information and annual adjustment information:

When announcing adjustment information, the status of statistical information is clearly displayed at the top right corner of the adjusted statistical table.

The status of mid-year adjustment information is "Adjusted." The status of annual adjustment information is "Official."

c.2) For major adjustments

On the adjusted statistical product, the following contents will be clearly displayed:

Status and basis for adjustment of statistical information not yet in the official status is "Adjusted according to the notification date, month, year." For official statistical information, the status and basis for adjustment are recorded as "Official," and the letter R will be noted as "adjusted according to the notification date, month, year" at the end of the first page of the adjusted statistical product.

The position of the line recording status and basis for adjustment is at the top right corner of the adjusted statistical product.

Bold, italic, and the symbol R shall be placed at the top right position of the statistical information affected by the adjustment.

c.3) For non-recurring adjustments as stated in Point b.1, Clause 4, this Article.

On adjusted statistical products, the status and basis will clearly show as "Adjusted according to the notification on day, month, year." This status and basis line shall be placed in a similar position to that specified in Point C.2, Clause 6 of this Article.

d) Procedures for announcing adjustments:

d. l) For recurring adjustments, customs authorities shall announce according to the Information Announcement Schedule.

d. 2) For non-recurring adjustments and significant adjustments, the entity implementing the adjustment must issue a written notice about the information adjustment before the announcement time of the adjusted information.

đ) Time limit for announcing adjustments:

đ.l) For current adjustments: no prior notice and implementation simultaneously with subsequent reporting periods;
đ.2) For adjustments in the first six months of the year and annual adjustments:

The specific announcement time is reflected in the annual schedule for announcing statistical information on imported and exported goods but not later than October 1st of the current year for adjustments in the first six months of the year and before May 1st of the following year for annual adjustments;

đ.3) For non-recurring adjustments: this adjustment can be carried out at any time without prior scheduling and with statistical information of one year or multiple years to ensure consistency and comparability of data.

e) Form and address for announcing adjustments:

e. 1) Announced information shall be presented electronically on the General Department of Customs Electronic Information Portal (at the address: www.customs.gov.vn). The file name includes the abbreviated name of the statistical product - the abbreviated status of the statistical data. The abbreviated status of the data is: DC (adjustment), CT (official), and DCCT (official data adjustment).

e.2) For statistical products that are yearbooks, when adjustments occur, the entire yearbook will not be reissued, only the sections, chapters, and contents of pages directly related to the adjusted information will be announced.

Article 23. Reporting of Statistical Information on Exported and Imported Goods

1. Scope of statistics in reports:

a) For reports on value and number of declarations serving the assessment of customs unit activities: report data include both goods within the scope of statistics and goods outside the scope of statistics;

b) For reports on statistics based on specific business requirements: the scope of statistics is implemented according to the requirements of each report;

c) For reports on statistical information on exported and imported goods of provinces and cities for state management agencies in the area: report data are goods within the scope of statistics (unless there are special requirements from organizations or individuals using the information);

d) For other reports not specifically requiring the scope of statistics: report data are goods within the scope of statistics.

2. Customs authorities:

a) Implement statistical reporting systems as prescribed by the Government, national statistical reporting system, and financial sector statistical reporting system;

b) Implement other statistical reports to serve state management by the Ministry of Finance and state management agencies in the area as prescribed;

c) Develop standardized statistical reporting forms for periodic reporting on exported and imported goods for consistent use within customs authorities.

Article 24. Statistical Data Comparison

1. The comparison of statistical data with agencies and organizations of other countries and territories shall be carried out in cases where there are significant discrepancies in bilateral and multilateral trade statistics for exported and imported goods.

2. The methods and forms of cooperation for comparing statistical data shall be implemented after approval by the competent authorities of the participating parties.

3. Reports and explanations of the results of the comparison shall be publicly disclosed according to the plan approved by the competent authority.

Article 25. Analysis and Forecasting of Export and Import Trade Statistics

1. Information and statistical data on exported and imported goods shall be analyzed and forecasted to serve the management and operation of the General Department of Customs, Ministry of Finance, and the Government.

2. Monthly statistical analysis of exported and imported goods shall be sent to senior Party and State leaders, Party and Government agencies, and ministries and sectors according to a list determined from January each year.

3. Statistical forecasting shall be conducted upon receiving directives from leadership at all levels and written requests from state management agencies.

Article 26. Publication and Dissemination of Export and Import Trade Statistics Information

1. Forms and Channels for Publishing and Disseminating Information:

a) Statistical information shall be published and disseminated in printed and/or electronic formats;

b) Statistical information shall be published and disseminated through the following channels:

b.1) The General Department of Customs Electronic Portal (at the address: www.customs.gov.vn) or the electronic information portal of the Customs Departments of provinces and cities (upon request or if deemed necessary);
b.2) The Ministry of Finance Electronic Portal (at the address: www.mof.gov.vn);
b.3) Customs Magazine, Customs Research Bulletin;
b.4) Distribution of printed statistical products and electronic information products contained in electronic media carriers.

c) Comprehensive or summarized Statistical Yearbooks on Exported and Imported Goods and other statistical products not included in the Export and Import Trade Statistics Index System.

2. Schedule for Publishing and Disseminating Statistical Information

a) The schedule for publishing and disseminating information on exported and imported goods for the next year shall be publicly disclosed on the General Department of Customs Electronic Portal (at the address: www.customs.gov.vn) before December 15 each year;

b) The main contents of the schedule for publishing and disseminating information include: name of the statistical product, product format, compilation cycle, publication time, status of the published information, publication form, responsible unit for dissemination;

c) In cases where the publication and dissemination of statistical information are not carried out according to the schedule, the customs agency shall publicly announce the reasons for postponement and the new publication time for postponed information on the General Department of Customs Electronic Portal (at the address: www.customs.gov.vn).

3. Status of Published and Disseminated Information

a) The statuses of published and disseminated data include:

a.1) Estimated statistical information: information published before the end of the reporting period based on actual data up to the date of publication and estimates by the customs agency;
a.2) Preliminary statistical information: information compiled quickly and published after the end of the reporting period according to the national statistical reporting system and the financial sector's statistical reporting system;
a.3) Adjusted statistical information: information obtained after modifications and supplements to previously published statistical information;
a.4) Official statistical information: information obtained after completing annual data adjustments.

b) The status of published and disseminated statistical information shall be displayed at the top right corner of the published statistical product. If the information is published in an electronic format, the status of the statistical information shall be indicated in the file name as follows: abbreviated name of the statistical product - abbreviated status of the statistical information (estimated information abbreviated as ƯT, preliminary as SB, adjusted as ĐC, and official as CT).

c) Data published in the Statistical Yearbooks on Exported and Imported Goods are official information.

4. Process for Publishing and Disseminating Statistical Information:

a) Submitting the Central Statistical Agency to review statistical data belonging to the National Statistical Index System before disseminating according to the schedule for publishing and disseminating statistical information;

b) Disseminating statistical information on exported and imported goods belonging to the Export and Import Trade Statistics Index System;

c) Publishing the Statistical Yearbook on Exported and Imported Goods and other statistical products not included in the Export and Import Trade Statistics Index System.

Article 27. Management of Quality of Export and Import Goods Statistics

1. Data on export and import goods statistics shall be evaluated annually according to international recommendations and in accordance with Vietnam's actual conditions.

2. The evaluation of data quality for export and import goods statistics shall be based on the National Statistics Quality Criteria until 2030.

3. Quality reports shall be publicly disclosed and transparently provided to users of statistical data, serving as a basis for customs authorities to improve their statistical work, enhance the quality and effectiveness of export and import goods statistics activities.

Article 28. Metadata for Export and Import Goods Statistics

1. Metadata for export and import goods statistics is part of the database for export and import goods statistics, including sets of information describing customs statistical data, export and import goods statistical information; descriptions of the steps in the export and import goods statistical process; and descriptions of resources and tools used in the production of export and import goods statistical data.

2. Metadata for export and import goods statistics includes:

a) Legal regulations and operational guidance documents related to it;

b) Concepts, definitions, and methods;

c) Statistical activities;

d) Data sources, databases, statistical products;

đ) Classification catalogues, statistical forms, explanations of related information, and instructions on how to fill out forms;

e) Regulations and guidelines on: public disclosure policies, dissemination, adjustment, quality assurance, and information security;

g) Documents from regional and international organizations related to export and import goods statistics;

h) Information about the customs statistical agency, organizations, and individuals using statistical information.

3. Metadata for export and import goods statistics shall be published and updated regularly when changes occur on the General Department of Customs' electronic information portal (at the address: www.customs.gov.vn).

Article 29. Storage of Data and Information on Export and Import Goods Statistics

1. Data and information on export and import goods statistics shall be organized into separate databases as follows:

a) The administrative customs database is the original database for customs statistics;

b) The national statistics database on export and import goods is the database storing national statistical information on export and import goods;

c) The Export and Import Goods Statistics Report Database is the database storing processed customs statistical data and export and import goods statistical information as stipulated in Article 21 of this Circular.

2. The retention period for reports and statistical databases on export and import goods shall be in accordance with relevant laws.

Article 30. Cooperation and Exchange of Export and Import Goods Statistics Information with State Management Agencies and Other Domestic Agencies

1. Cooperation and exchange of export and import goods statistics information between customs agencies and state management agencies and other entities shall be based on relevant legal provisions and cooperation agreements on information provision and exchange signed by authorized bodies of the parties.

2. In cases where information is provided or exchanged outside the scope specified in Clause 1 of this Article, the requesting unit must send a written request to the General Department of Customs. Information will be provided after approval by the authorized body.

Article 31. Cooperation in exchanging statistical information on exported and imported goods with international agencies and organizations

1. Scope of cooperation in exchanging information:

a) Statistical information on exported and imported goods shall be provided and exchanged with competent authorities of partner countries, regions, and international organizations within the framework of bilateral and multilateral cooperation agreements and commitments and in accordance with Vietnamese laws;

b) Technical cooperation, exchange of information, and comparison of statistical data on exported and imported goods with partner countries, regional organizations, and international organizations shall be carried out according to approved plans.

2. The cooperation, provision, and exchange of information as stipulated in this Article must be based on the principle of consistency with published indicators.

Chapter IV

IMPLEMENTATION

Article 32. Responsibilities for Implementation

1. The General Department of Customs shall be responsible for:

a) Establishing, operating, and managing the database of exported and imported goods;

b) Establishing, operating, and managing the detailed statistical data system for exported and imported goods;

c) Developing and implementing plans for cross-referencing statistical data on exported and imported goods;

d) Analyzing and forecasting statistics on exported and imported goods;

đ) Publishing and disseminating statistical information on exported and imported goods;

e) Evaluating the quality of statistical data on exported and imported goods and publicly reporting on data quality;

g) Other tasks: directing, inspecting, and organizing the implementation of statistics on exported and imported goods.

2. Units under the Ministry of Finance shall cooperate with the General Department of Customs to implement this Circular.

3. Customs Departments of provinces and cities shall comply with the provisions of this Circular and other directives and guidelines from the General Department of Customs.

Article 33. Effective Date

1. This Circular shall take effect from August 1, 2020.

2. This Circular abolishes Circular No. 168/2011/TT-BTC dated November 21, 2011, issued by the Ministry of Finance, guiding national statistics on customs for exported and imported goods.

In cases where the statistical methods and procedures set forth in Circular No. 65/2018/TT-BTC dated July 31, 2018, and Circular No. 02/2019/TT-BTC dated January 14, 2019, differ from those in this Circular, the provisions of this Circular shall apply.

3. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be applied according to those amended, supplemented, or replacing documents.

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