Decision No. 53/2003/QÐ-BTC promulgates regulations on customs procedures for exported and imported goods transferred between ports.

MINISTRY OF FINANCE ********	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ********
Number: 53/2003/QD-BTC	Hanoi, April 16, 2003

 

Pursuant to …;

ISSUED BY THE MINISTER OF FINANCE NUMBER 53/2003/QD-BTC ON APRIL 16, 2003 REGARDING PROCEDURES FOR CUSTOMS CLEARANCE OF EXPORT AND IMPORT GOODS TRANSFERRED TO ANOTHER PORT

THE MINISTER OF FINANCE

Pursuant to the Law on Customs No. 29/2001/QH10 adopted by the National Assembly on June 29, 2001
Pursuant to Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing implementation of certain provisions of the Law on Customs concerning customs procedures and customs inspection and supervision regimes
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies
Considering the proposal of the General Department of Customs Director

Pursuant to …;

Article 1:

This Decision promulgates regulations on customs procedures for export and import goods transferred to another port.

Article 2:

This Decision shall take effect fifteen days from the date of publication in the Official Gazette. It revokes Decision No. 1495/2001/TCHQ dated December 26, 2001, Article 4 of Decision No. 19/2002/QD-TCHQ dated January 10, 2002 of the General Department of Customs Director, and other guiding documents that conflict with the provisions of this Decision.

.

Article 3:

The General Department of Customs Director, heads of units under and subordinate to the Ministry of Finance, and relevant organizations and individuals are responsible for implementing this Decision.

 

Truong Chi Trung (Signed)

 

REGULATIONS

REGARDING CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS TRANSFERRED TO ANOTHER PORT
(Attached to Decision No. 53/2003/QD-BTC dated April 16, 2003 of the Minister of Finance)

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1- Export goods transferred to another port are export goods subject to customs inspection and supervision, transported from a location outside the port where customs procedures are carried out, including:

- Domestic inland clearance point (referred to as ICD),

- Location outside the port where customs procedures are carried out,

- Port not being the export port,

- Location outside the port where goods are inspected.

2- Import goods transferred to another port are import goods subject to customs inspection and supervision, transported from the import port to:

- Domestic inland clearance point (ICD),

- Location outside the port where customs procedures are carried out,

- Port not being the import port,

- Location outside the port where goods are inspected.

3- Conditions for export and import goods to be transferred to another port:

- Goods must be contained in containers or in specialized vehicles meeting the requirements for customs sealing

- For consignments that cannot be sealed (oversized, overweight goods...), the Head of the Port Customs Office must inform the Head of the Non-Port Customs Office in detail about the situation of unsealed goods transportation

4- Supervision of goods transferred to another port is conducted through customs sealing or technical means. Customs sealing is implemented as follows:

4.1- For import goods transferred to another port: Sealed by the Port Customs Office

4.2- For export goods transferred to another port:

a- If the goods undergo customs procedures at ICD, then the ICD Customs Office seals them.

b- If the goods have been physically inspected at a location outside the port where customs procedures are carried out, then the Non-Port Customs Office seals them.

c- In cases where physical inspection is required but has not been conducted by the Non-Port Customs Office, and the goods are transferred to the Export Port Customs Office for inspection, the customs officer conducting the physical inspection at the Export Port Customs Office seals them.

d- In cases where physical inspection is exempted, no customs sealing is applied, but if necessary to prevent commercial fraud, the Head of the Non-Port Customs Office may decide to seal the consignment. If there is evidence of irregularities, the Head of the Export Port Customs Office may decide to conduct a physical inspection and notify the Non-Port Customs Office.

5- Regulations on the circulation of Transfer Handover Certificates (Annex 2 of this Decision) for export and import goods transferred to another port:

Upon receipt of Transfer Handover Certificates from other units, the receiving Customs Office must establish a Statistical Table of Transfer Handover Certificates (including contents such as serial number, certificate number, date, customs declaration form number, date, customs office handling customs procedures, condition of goods upon receipt). Every five working days, they must fax this table to the sending unit once (no need to return the Transfer Handover Certificate). If the receiving Customs Office does not receive the Statistical Table within the specified period, the sending unit must notify the receiving Customs Office to cooperate in verifying and clarifying the matter. For consignments requiring monitoring, the receiving Customs Office must immediately fax the Transfer Handover Certificate to the sending unit to ensure timely information.

6- In cases where imported goods are unloaded at a different port than the destination port listed on the transport document and are transported to the destination port by another mode of transport, they are considered goods transferred to another port, and customs procedures are carried out as for goods transferred to another port.

The shipper and carrier of goods transferred to another port are responsible for maintaining the original condition of the goods, following the designated route and time stated in the documentation, and circulating the customs file to the sending and receiving Customs Offices.

7- These regulations apply to export/import goods transferred between ports and locations outside the port in a different province/city from the port's province/city.

For goods transferred between two Customs Units within the same provincial Customs Bureau, based on the basic principles set forth in these regulations, the Provincial Customs Bureau Director will formulate specific procedures that are simpler and require fewer documents while ensuring management requirements for application by subordinate units.

II - CUSTOMS PROCEDURES FOR EXPORT GOODS TRANSFERRED TO ANOTHER PORT:

1- For export consignments undergoing customs procedures and delivery at ICD (with transport documents indicating the delivery point as ICD):

1.1- Responsibilities of the shipper:

a- Submit the customs declaration form and documents included in the customs file to the ICD Customs Office according to the regulations for export consignments.

b- Transport export goods to the ICD for customs procedures.

1.2- Responsibilities of the ICD Customs Office:

a- Receive and register customs declaration files and process export procedures in accordance with the customs business procedures for exported goods.

b- Supervise the loading of exported goods that have completed customs procedures into containers.

c- Seal customs containers of exported goods that have completed customs procedures at ICD.

d- Retain customs files including: 01 Export Goods Declaration Form confirmed to have completed customs procedures, 01 Delivery Record and other documents as prescribed.

e- Hand over the Delivery Record to the carrier as a transport document on the road (this record must be transferred by the consignor to the Customs Sub-Department at the exit port along with the file).

f- Seal the customs file and hand it over to the carrier to transfer to the Customs Sub-Department at the exit port. The file includes: 01 Export Goods Declaration Form confirmed to have completed customs procedures and 01 Tax Notification Letter (if applicable).

g- Monitor the shipment until receiving the faxed Statistical Table of Delivery Records from the Customs Sub-Department at the exit port.

h- Confirm actual export for the shipment in cases where the goods are handed over to the carrier at ICD (the bill of lading is issued for delivery at ICD).

1.3- Responsibilities of the carrier or ICD operating enterprise (if this enterprise performs transportation):

a- Ensure the original condition of the goods, customs seals, and carrier seals throughout the time the goods are stored at ICD and during transportation from ICD to the port.

b- Transfer customs files between the Customs Sub-Department at ICD and the Customs Sub-Department at the exit port.

1.4- Responsibilities of the Customs Sub-Department at the exit port:

a- Accept the export shipment, compare with the Delivery Record prepared by the Customs Sub-Department at ICD to complete remaining customs procedures for the shipment. In case there is evidence indicating that the shipment has violations, the Director of the Exit Port Customs Sub-Department will consider and decide on inspection and notify the Customs Sub-Department at ICD about this matter.

b- Sign and retain the Delivery Record; prepare a Statistical Table of received Delivery Records and fax it to the Customs Sub-Department at ICD for comparison, monitoring, and settlement as stipulated in point 5 section I above.

c- Supervise the export goods passing through the port until actual export.

2- For export shipments processed at a Customs Sub-Department outside the port but delivered at the exit port (bill of lading indicates delivery at the exit port):

2.1- Responsibilities of the consignor:

a- Submit the customs declaration form and other documents in the customs file at the Customs Sub-Department outside the port as prescribed.

b- Transport export goods to the location outside the port for customs officers to conduct physical inspections (for goods requiring physical inspections).

c- Ensure the original condition of the goods and customs seals during transportation from the physical inspection location to the exit port (for shipments already physically inspected outside the port).

d- Deliver goods to the exit port for the Customs Sub-Department at the exit port to conduct physical inspections (for shipments requiring physical inspections but not yet inspected outside the port).

e- Transfer the customs file between the Customs Sub-Department outside the port and the Customs Sub-Department at the exit port.

2.2- Responsibilities of the Customs Sub-Department outside the port:

a- Accept the customs file, process export procedures in accordance with the customs business procedures for exported goods.

b- For export shipments exempted from physical inspections, register the customs file and clear the shipment on the customs file, instructing the consignor to self-transfer the file and goods to the Customs Sub-Department at the exit port.

c- Supervise the loading of export goods that have completed customs procedures into containers (for shipments already physically inspected).

d- Seal the export containers according to clause c above.

e- Retain the customs file as prescribed in point 1.2(d) part II.

f- Hand over the consignor 01 Delivery Record to serve as a transport document on the road (this record must be transferred by the consignor to the Customs Sub-Department at the exit port along with the file).

h- Seal the customs file and hand it over to the consignor to transfer to the Customs Sub-Department at the exit port. The file includes: 01 Export Goods Declaration Form confirmed to have completed customs procedures (for shipments physically inspected outside the port); or 02 Export Goods Declaration Forms (for shipments not physically inspected outside the port) and 01 Tax Notification Letter (if applicable).

i- Monitor the shipment until receiving the Statistical Table of Delivery Records.

2.3- Responsibilities of the Customs Sub-Department at the exit port:

a- Accept the export shipment, compare with the Delivery Record prepared by the Customs Sub-Department outside the port to complete remaining customs procedures for the shipment:

a1- For export shipments requiring physical inspections but not yet inspected by the Customs Sub-Department outside the port, the Customs Sub-Department at the exit port conducts physical inspections, confirms the results on 02 Export Goods Declaration Forms, and proceeds with points 2.3(c), (d), (e), (f) below.

a2- For export shipments already physically inspected by the Customs Sub-Department outside the port, the Customs Sub-Department at the exit port checks the sealing status of the goods and proceeds with points 2.3(b), (c), (d), (e), (f) below.

b- In case there is evidence indicating that the shipment has violations, proceed as stipulated in point 1.4.a above.

c- Sign and retain the Delivery Record. Prepare the Statistical Table of Delivery Records and files as stipulated in point 5 section I above.

d- Stamp the confirmation of actual export (model stamp number 02 issued together with Decision No. 1200/2001/QĐ-TCHQ dated November 23, 2001 of the General Department of Customs) in box number 27 of the Export Goods Declaration Form. The confirmation of actual export is regulated as follows:

d1- For goods exported through seaports or airports:

- If the shipment has completed customs procedures at the Customs Sub-Department outside the port, the customs officer responsible for supervising warehouses and yards confirms the actual export.

- If the consignment is decided to be physically inspected by the Customs Sub-department outside the port of entry but the inspection is carried out by the Export Port Customs Sub-department, after the physical inspection and customs sealing, the customs officer responsible for inspecting the goods shall confirm the actual export.

d2- For goods exported through land or river ports: Only when the goods actually pass through the port will the Export Port Customs Sub-department confirm the actual export.

d3- For goods exported through railway or postal routes: Procedures shall be carried out according to the regulations on customs procedures for international combined rail transport trains and goods transported via postal services.

d4- Handling cases where enterprises request to adjust the quantity of exported goods transferred to another port of entry:

- In cases requiring a physical inspection of goods, the enterprise must send a letter to the customs office handling the procedures at least one hour before the customs authority conducts the physical inspection.

- For goods exempt from physical inspection, the enterprise must send a letter to the Export Port Customs Sub-department at least one hour before the goods actually exit.

In both cases, customs must physically inspect the entire consignment. If signs of fraud are detected, the customs authority will not accept the request for adjustment.

e- Shall be responsible for supervising the goods until they actually exit.

f- Shall implement the circulation of Handover Certificates and files in accordance with the provisions of point 5, section I above.

III- CUSTOMS PROCEDURES FOR IMPORT GOODS TRANSFERRED TO ANOTHER PORT OF ENTRY:

1- For consignments imported with a bill of lading indicating the destination as an inland container depot (ICD):

1.1- Responsibilities of the Import Port Customs Sub-department:

a- Inspect the packaging and means of transport of the goods: If the packaging and means of transport meet the requirements for customs sealing, then allow the goods to be transferred to the ICD for processing. If the packaging or means of transport do not meet the requirements for sealing and cannot ensure the integrity of the goods, require the carrier to reinforce the packaging under customs supervision.

b- In cases where there is evidence of violation of customs laws, prepare an administrative violation record, immediately take measures to stop the violation, conduct a full physical inspection of the consignment in accordance with regulations, and notify the ICD Customs Sub-department.

c- Seal the import container according to regulations (for the case specified in Point 1.1 (a) above).

d- Prepare two Handover Certificates (according to the model in Appendix 2), one copy given to the carrier as a transportation document and transferred to the ICD Customs Sub-department, one copy retained.

e- Provide necessary information about the consignment to the ICD Customs Sub-department.

f- Monitor the consignment until receiving the Statistical Table of Handover Certificates sent back by the ICD Customs Sub-department in accordance with the provisions of point 5, section I above.

1.2- Responsibilities of the ICD Customs Office:

a- Receive the imported consignment, compare it with the Handover Certificate transferred by the Import Port Customs Sub-department. In case of discrepancies in the goods or customs documents, prepare a Record of Specific Circumstances as a basis for future handling and inform the Import Port Customs Sub-department.

b- Confirm the Handover Certificate and retain; prepare a Statistical Table of Handover Certificates and fax it to the Import Port Customs Sub-department in accordance with the provisions of point 5, part I.

c- Receive customs documents, process the importation of the consignment in accordance with the prescribed customs procedures for imported goods.

d- Report back in writing to the Import Port Customs Sub-department the results of the inspection based on the information noted by the Import Port Customs Sub-department.

1.3- Responsibilities of the consignee:

a- Submit the customs declaration and other documents included in the customs file to the ICD Customs Sub-department as required.

b- Process customs formalities in accordance with regulations.

1.4- Responsibilities of the carrier or the intermodal terminal operator (if this entity performs the transportation):

a- Ensure the integrity of the goods, customs sealing, and carrier's seal during storage at the ICD and during transportation between the import port and the ICD.

b- Transfer documents between the Import Port Customs Sub-department and the ICD Customs Sub-department.

c- Shall be liable under the law for compliance with the above regulations.

2- For consignments imported with a bill of lading indicating the destination as the import port, but processed at a Customs Sub-department outside the port:

2.1- Responsibilities of the consignor:

a- Must submit customs documents as required.

b- Submit a Request for Port Transfer form (according to the model in Appendix 1) to the Customs Sub-department outside the port to obtain confirmation for transferring from the import port to the place of customs processing, and the place of external inspection: Two original copies.

c- Transfer documents between the Import Port Customs Sub-department and the Customs Sub-department outside the port.

d- Ensure the integrity of the goods, customs sealing, and carrier's seal during transportation from the import port to the place of customs processing outside the port, and the place of external inspection (if delegated to the carrier, the responsibility falls on the delegatee).

e- Present the goods for customs inspection (for consignments requiring physical inspection).

f- Pay taxes and fees as required (if applicable).

h- In cases where the import goods transferred to another port are exempted from physical inspection of goods by the Head of the Customs Sub-department outside the port, in addition to fulfilling the prescribed responsibilities, the consignee must also present the customs declaration (original) to the Import Port Customs Sub-department.

2.2- Responsibilities of the Customs Sub-Department outside the port:

a- After registering the import declaration in accordance with regulations, based on the Request for Port Transfer, the Head of the Customs Sub-department outside the port records their comments on the consignee's Request, retains one copy,

Seal the customs documents including: One Request for Port Transfer, One Tax Notification, and hand over to the consignee to transfer to the Import Port Customs Sub-department for the procedure to transfer the consignment to another port.

b- Receive the imported consignment and compare it with the Handover Certificate transferred by the Import Port Customs Sub-department. In case of discrepancies in the goods or customs documents, prepare a Record of Specific Circumstances as a basis for further resolution and inform the Import Port Customs Sub-department.

c- Confirm the Handover Minutes and retain them; process the import procedures for the consignment according to the standard customs clearance procedures for imported goods.

d- Notify back to the Customs Sub-Department at the port of entry (in writing) the results of the inspection based on the information noted by the Customs Sub-Department at the port of entry.

e- Prepare a Statistical Table of Handover Minutes and FAX it to the Customs Sub-Department at the port of entry.

2.3- Responsibilities of the Customs Sub-Department at the port of entry:

a- Receive the Request for Transfer of Port submitted by the consignor, which has been approved by the Customs Sub-Department outside the port of entry.

b- Carry out the tasks specified in Point 1.1 Section III above.

c- In cases where the imported goods transferred from one port to another are exempted from physical inspection by the Head of the Customs Sub-Department outside the port of entry, base the customs procedures for the consignment on the customs declaration (original copy) presented by the consignor, the file, and other relevant regulations.

3- For consignments of imported goods whose declarations were registered with the Customs Sub-Department outside the port of entry but the actual inspection of the goods is carried out by the Customs Sub-Department at the port of entry:

3.1- Responsibilities of the consignor:

Follow the provisions set forth in Points 2.1 (a, c, e, f) Section III above.

3.2- Responsibilities of the Customs Sub-Department outside the port of entry:

a- Receive and register the customs file according to the regulations.

b- Determine the form and rate of actual inspection of goods.

The Customs Sub-Department outside the port of entry is responsible for the registered customs file and the decision on the form and rate of actual inspection.

c- Seal the customs file including: 02 original copies of the import goods declaration; 01 detailed list; 01 copy of the transport document; 01 handover minutes; 01 tax notification. Deliver the sealed file to the consignor to transfer to the Customs Sub-Department at the port of entry to continue further procedures.

d- Implement decisions to adjust taxes, handle violations related to taxes, and confirm "Customs Procedures Completed" as stipulated in Point C3.3 below; notify the Customs Sub-Department at the port of entry of the handling results.

3.3- Responsibilities of the Customs Sub-Department at the port of entry:

a- Receive the customs file transferred from the Customs Sub-Department outside the port of entry.

b- Conduct actual inspection of goods according to the form and rate of inspection decided by the leadership of the Customs Sub-Department outside the port of entry, confirm the inspection results according to the regulations. If there is evidence (such as new information about violations by the enterprise requiring changes in the form or rate of inspection; the file shows unreasonable quantities compared to weight...), the Head of the Customs Sub-Department at the port of entry decides to change the form and rate of inspection and notify the Customs Sub-Department outside the port of entry of the change.

The Customs Sub-Department at the port of entry is responsible for the results of the actual inspection of goods and the decision to change the form and rate of inspection.

c- The confirmation of "Customs Procedures Completed" is as follows:

If the actual goods:

c1- Are consistent with the declaration made by the declarant, then confirm "Customs Procedures Completed" and decide to clear the consignment.

c2- Are inconsistent with the declaration made by the declarant, leading to part or all of the consignment not being allowed to be imported, then confirm the inspection results, prepare a violation report, and handle the matter according to the law regarding the incorrectly declared goods, release the correctly declared goods, confirm "Customs Procedures Completed," and notify the Customs Sub-Department outside the port of entry of the results.

c3- Are inconsistent with the declaration made by the declarant, leading to a need to adjust the amount of tax payable, then:

c3.1- Confirm the results of the actual inspection of goods.

c3.2- Prepare a violation report: 03 copies:

- 01 copy sent to the Customs Sub-Department outside the port of entry

- 01 copy given to the declarant

- Retain 01 copy (photocopy of the original with certified true copy stamp).

c3.3- Seal the consignment file (including the violation report) and give it to the declarant to transfer to the Customs Sub-Department outside the port of entry to issue a decision to adjust taxes, handle violations related to customs, and confirm "Customs Procedures Completed."

c3.4- Release the goods.

 

ANNEX 1

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

..., day..., month..., year...

APPLICATION FOR TRANSFER OF PORT

Respectfully submitted to: Customs Sub-Department...
                 - Customs Sub-Department at the port of entry...

Company...requests to carry out customs procedures/inspection at...for the consignment...under bill of lading..., transported by means of transportation..., arriving at the port of entry on.../.../200...

Goods Name:...

Quantity of goods:...

Value:...

Includes:...containers with numbers:...

Transport route...with length...km

Transport time...

Company...undertakes full responsibility under the law for:

1. Ensuring the integrity of the goods and customs seals, carrier seals until handed over to the Customs Sub-Department outside the port of entry/inspection point...supervision.

2. Transporting the consignment along the designated route and within the specified time.

..., day...month...year 200...

Director of the Company

(Sign clearly with full name, stamp)

ANNEX 2

CUSTOMS INSPECTION BUREAU General Department of Customs... Customs Sub-Department... No.: .../HQ-BBBG

SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness

HANDOVER MINUTES

At...hours...minutes, on...day...month...year 200..., the Customs Sub-Department...handed over the sealed customs file and goods to Mr./Ms....

Representative of Company...to transfer to the Customs Sub-Department...includes:

1- Customs File:

a- Customs Declaration:...original copies;

b- Application for Port Transfer:...original copies;

c- Transport Document (for sea imports):...copies;

d- Detailed List (if any):...original copies;

e- Tax Notification (if any):...original copies

2- Goods:

Serial number (1)	Container Number or Special Vehicle License Plate (2)	Container Seal Number (3)	Customs Seal Number (4)	Remarks (5)

Condition of container/special vehicle/goods...65 ||| 66 ||| Minutes on the condition of container/goods (if any), number...

.................................................................................................................

..................................................................................................................

Minutes regarding the condition of the container/cargo (if any), number ...

..................................................................................................................

Other issues related to goods and customs files:

..................................................................................................................

Consignor/Cargo Carrier (Sign clearly with full name)

Customs Sub-Department outside the port of entry (Sign clearly with full name, stamp)

Customs Sub-Department at the port of entry (Sign clearly with full name, stamp)

 

GUIDELINES FOR USING THE HANDOVER MINUTES

1. These Handover Minutes apply in the following cases:

Exported or imported goods that undergo customs procedures at the Customs Sub-Department outside the port of entry (including cases where the Customs Sub-Department outside the port of entry registers the declaration and the Customs Sub-Department at the port of entry conducts the actual inspection of goods).

2. How to fill in the criteria on the Handover Minutes:

a. Criterion "consignment under declaration/transport document number..."

- In case imported goods are transferred from the import customs checkpoint to an ICD, record the number, date, month, and year of the waybill.

- For other cases, record the number, code, date, month, and year of the declaration form.

b. The criteria specified in point 1 (Customs Declaration Documents):

- Record based on the regulations regarding the documents that the Customs Sub-Department outside the checkpoint must transfer to the Customs Sub-Department at the checkpoint for each specific case.

- Specifically, for the Handover Record of the Import Customs Checkpoint established to transport goods to the ICD and the location outside the checkpoint for actual inspection of goods, there is no need to record these criteria.

c. Criteria concerning goods (point 2)

- The customs authority responsible for establishing the Handover Record must fully record all criteria specified in the columns and items of point 2 (for exported goods, if the ship's seal is not yet available, column 3 shall not be recorded), except for the following cases where recording is not required: consignments of exported or imported goods registered with the Customs Sub-Department outside the checkpoint for transfer to the Customs Sub-Department at the checkpoint for inspection, and imported goods exempted from inspection.

- For exported goods exempted from inspection, columns (2) and (3) shall be recorded according to the declaration of the carrier, and column (4) shall not be recorded. In cases where exported goods are exempted from inspection but customs sealing is required, all columns shall be recorded as if the goods were subject to inspection.

d. Carrier: is the consignor or the transportation enterprise.

e. The Customs Sub-Department at the checkpoint and the Customs Sub-Department outside the checkpoint (Sign and stamp clearly with full name): Use stamp number 2, the signatory being the leader of the Supervision Team (for checkpoints) or the Leader of the Procedures Team (for Customs Sub-Departments outside the checkpoint).