Decision No. 53/2003/QD-BTC Issuing Regulations on Customs Procedures for Exported and Imported Goods Transferred Between Ports

DECISION OF THE MINISTER OF FINANCE

Issuing the Regulations on Customs Procedures for Export Goods, Import Goods Transferred at Border Gates,

Import Goods Transferred at Border Gates

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 the Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Law on Customs regarding customs procedures, inspection, and supervision systems;

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

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

DECISION:

Article 1. The Regulations on Customs Procedures for Export Goods, Import Goods Transferred at Border Gates are hereby issued together with this Decision.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette. Decree No. 1495/2001/TCHQ dated December 26, 2001, Article 4 of Decree No. 19/2002/QĐ-TCHQ dated January 10, 2002, issued by the General Director of the General Department of Customs, and other guiding documents that conflict with the provisions of this Decision are hereby abolished.

Article 3. The General Director of the General Department of Customs, Heads of Units under and subordinate to the Ministry of Finance, and relevant organizations and individuals are responsible for implementing this Decision./.

REGULATIONS

ON CUSTOMS PROCEDURES FOR EXPORT GOODS,

IMPORT GOODS TRANSFERRED AT BORDER GATES

(Issued together with Decision No. 53/2003/QĐ-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 at border gates are export goods subject to customs inspection and supervision, transported from the place where customs procedures are handled outside the border gate, including:

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

- Place where customs procedures are handled outside the border gate,

- Non-export border gate,

- Place where goods are inspected outside the border gate, to the export border gate.

2. Import goods transferred at border gates are import goods subject to customs inspection and supervision, transported from the import border gate to:

- Domestic inland clearance point (ICD),

- Place where customs procedures are handled outside the border gate,

- Non-import border gate,

- Place where goods are inspected outside the border gate.

3. Conditions for export and import goods to be transferred at border gates:

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

- For consignments that cannot be sealed (oversized, overweight goods...), the Head of the Border Gate Customs Office must notify in detail to the Head of the Customs Office outside the border gate about the situation of unsealed goods transportation

4. Supervision of goods transferred at border gates is carried out through customs sealing or technical means and methods. Customs sealing is implemented as follows:

4.1. For import goods transferred at border gates: Sealed by the Border Gate Customs Office

4.2. For export goods transferred at border gates:

a) If goods handle customs procedures at ICD, then the ICD Customs Office seals them.

b) If goods have been physically inspected at the place where customs procedures are handled outside the border gate, then the Customs Office outside the border gate seals them.

c) In cases where physical inspection is required but the Customs Office outside the border gate has not yet conducted it, and the goods are transferred to the export border gate Customs Office for inspection, the customs officer conducting the physical inspection at the export border gate seals the goods.

d) In cases where physical inspection is exempted: No customs sealing is required, but for some cases deemed necessary to prevent commercial fraud, the Head of the Customs Office outside the border gate handling export procedures decides to seal the consignment. If there is evidence suggesting irregularities in the consignment, the Head of the Export Border Gate Customs Office decides to conduct a physical inspection and informs the Customs Office outside the border gate.

5. Provisions on the circulation of Handover Certificates (Annex 2 of this Decision) for export and import goods transferred at border gates:

Upon receipt of Handover Certificates transferred from other units, the receiving Customs Office establishes a Statistical Table of Handover Certificates (including contents such as serial number; certificate number, date, declaration form number, date, customs office handling customs procedures, condition of goods upon receipt), faxing it to the sending unit once every five working days (no need to return the Handover Certificate). If the Statistical Table is not received within the specified period, the sending unit notifies the receiving Customs Office to cooperate in verifying and clarifying the matter. For consignments requiring close monitoring, the receiving Customs Office must immediately fax the 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 in the transport document and transported to the destination port by another mode of transport, they are considered as goods transferred at border gates, and customs procedures are carried out according to the procedures for goods transferred at border gates.

7. The consignor and carrier of goods transferred at border gates are responsible for maintaining the original condition of the goods, following the designated route and time stated in the documentation, and circulating the customs documentation to the sending and receiving Customs Offices.

8. These regulations apply to goods exported/imported transferred between border gates and places where customs procedures are handled in provinces/cities different from those having the border gates.

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 specify simpler procedures with fewer documents while ensuring management requirements for application by subordinate units.

II. CUSTOMS PROCEDURES FOR EXPORT GOODS TRANSFERRED AT BORDER GATES:

1. For export consignments handled at ICD (with transport documents indicating delivery at ICD):

1.1. Responsibilities of the consignor:

a) Submit the customs declaration and documents included in the customs file at the ICD Customs Office in accordance with the regulations for export consignments.

b) Transport export goods to ICD for customs procedures.

1.2. Responsibilities of the ICD Customs Office:

a) Receive and register the customs file and carry out export procedures in accordance with the customs operational procedures for export goods.

b) Supervise the loading of export goods that have completed customs procedures into containers.

c) Seal the containers of export goods that have completed customs procedures at ICD.

d) Retain the customs file including: 01 Export Declaration Form with confirmation that customs procedures have been completed, 01 Handover Record, and other documents as prescribed.

e) Deliver to the carrier 01 Handover Record to serve as transportation documentation on the road (the carrier is responsible for transferring this record along with the complete file to the Customs Sub-department at the border gate).

f) Seal the customs file, hand it over to the carrier to transfer to the Customs Sub-department at the export border gate. The file includes: 01 Export Declaration Form confirmed as having completed customs procedures and 01 Tax Notification Letter (if applicable).

g) Monitor the shipment until receiving the faxed Statistical Table of Handover Records from the Customs Sub-department at the export border gate.

h) Confirm actual export for the shipment in cases where goods are handed over to the carrier at the ICD (transport document issued for delivery at the ICD).

1.3. Responsibilities of the carrier or the ICD business enterprise (if this enterprise performs the transportation):

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

b) Transfer the customs file between the Customs Sub-department at the ICD and the Customs Sub-department at the export border gate.

1.4. Responsibilities of the Customs Sub-department at the export border gate:

a) Accept the export shipment, compare with the Handover Record established by the Customs Sub-department at the ICD to complete remaining customs procedures for the export shipment. In case there is evidence indicating that the shipment has violations, the Director of the Customs Sub-department at the export border gate will consider and decide on inspection and notify the Customs Sub-department at the ICD about this matter.

b) Sign and confirm the Handover Record and retain it; establish a Statistical Table of Handover Records received and fax it to the Customs Sub-department at the ICD for comparison, tracking, and settlement according to point 5 section I above.

c) Supervise the export shipment through the border gate until actual export.

2. For export shipments that undergo customs procedures outside the border gate but the place of delivery is the export border gate (transport document records the place of delivery as the export border gate):

2.1. Responsibilities of the consignor:

a) Submit the customs declaration form and other documents in the customs file to the Customs Sub-department outside the border gate as prescribed.

b) Transport the export goods to the location outside the border gate for customs officers to physically inspect the goods (for goods requiring physical inspection).

c) Ensure the original condition of the goods, customs seals during the transportation of goods from the physical inspection location to the export border gate (for shipments already physically inspected outside the border gate).

d) Transport the goods to the export border gate for the Customs Sub-department at the export border gate to physically inspect (for shipments requiring physical inspection but not yet inspected outside the border gate).

e) Transfer the customs file between the Customs Sub-department outside the border gate and the Customs Sub-department at the export border gate.

2.2. Responsibilities of the Customs Sub-department outside the border gate:

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

b) For export shipments exempted from physical inspection, register the customs file and clear the shipment on the customs declaration form, instructing the consignor to self-transfer the file and goods to the Customs Sub-department at the export border gate.

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

d) Seal the export goods containers according to sub-item c above.

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

f) Deliver to the consignor 01 Handover Record to serve as transportation documentation on the road (the consignor is responsible for transferring this record along with the complete file to the Customs Sub-department at the border gate).

h) Seal the customs file, deliver to the consignor to transfer to the Customs Sub-department at the border gate. The file includes: 01 Export Declaration Form confirmed as having completed customs procedures (for shipments physically inspected at the external inspection location); or 02 Export Declaration Forms (for shipments not physically inspected at the external inspection location) and 01 Tax Notification Letter (if applicable).

i) Monitor the shipment until receiving the Statistical Table of Handover Records.

2.3. Responsibilities of the Customs Sub-department at the export border gate:

a) Accept the export shipment, compare with the Handover Record established by the Customs Sub-department outside the border gate to complete remaining customs procedures for the export shipment:

a1) For export shipments requiring physical inspection, but not yet inspected by the Customs Sub-department outside the border gate, the Customs Sub-department at the export border gate will physically inspect the goods, confirm the results of the physical inspection on 02 Export Declaration Forms, and proceed with points 2.3(c), (d), (e), (f) below.

a2) For export shipments already physically inspected by the Customs Sub-department outside the border gate, the Customs Sub-department at the export border gate will check the sealing status of the goods and proceed with points 2.3(b), (c), (d), (e), (f) below.

b) In case there is evidence indicating that the shipment has violations, follow the provisions at point 1.4(a) above.

c) Sign and confirm the Handover Record and retain it. Establish a Statistical Table of Handover Records and files according to point 5 section I above.

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

d1) For goods exported through seaports or airports:

- If the shipment has completed all customs procedures at the Customs Sub-department outside the border gate, the customs officer in charge of supervising warehouses and yards confirms the actual export.

- If the shipment was decided by the Customs Sub-department outside the border gate to be physically inspected but the inspection was carried out by the Customs Sub-department at the export border gate, after the physical inspection and customs sealing, the customs officer in charge of physical inspection confirms the actual export.

d2) For goods exported through land or river border gates: Only when the goods actually exit through the border gate will the Customs Office at the export border gate confirm the actual export.

d3) For goods exported via railway or postal service: Implement the customs procedures for international combined rail transport trains and goods transported via postal service.

d4) Handling cases where enterprises request to adjust the quantity of exported goods transferred to another border gate:

- In cases requiring on-site 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 on-site inspection.

- For goods exempt from on-site inspection, the enterprise must send a letter to the customs office at the export border gate at least one hour before the goods actually exit.

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

Bear the responsibility to supervise the goods until they are actually exported.

Carry out the circulation of Handover Certificates and files according to the provisions set forth in point 5, Section I above.

III. CUSTOMS PROCEDURES FOR IMPORT GOODS TRANSFERRED TO ANOTHER BORDER GATE:

1. For import consignments with bills of lading indicating the destination as an inland container depot (ICD):

1.1. Responsibilities of the Import Border Gate Customs Office:

a) Inspect the packaging and means of transport of the goods: If the packaging and means of transport meet the requirements for customs sealing, allow the goods to be transferred to the ICD for processing. If the packaging or means of transport do not meet the sealing requirements 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 implement measures to stop the violation, conduct a full inspection of the consignment according to regulations, and notify the ICD Customs Office.

c) Seal the containers of imported goods according to regulations (for the case specified in Point 1.1 (a) above).

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

e) Provide necessary information about the consignment to the ICD Customs Office.

f) Monitor the consignment until receiving the Statistical Table of Handover Certificates sent back by the ICD Customs Office according to the provisions set forth in point 5, Section I above.

1.2. Responsibilities of the ICD Customs Office:

a) Receive the import consignment, compare it with the Handover Certificate transferred by the Import Border Gate Customs Office. In case of discrepancies regarding the goods or customs documents, prepare a Record of Specific Circumstances as a basis for future handling, and inform the Import Border Gate Customs Office.

b) Confirm the Handover Certificate and retain it; prepare a Statistical Table of Handover Certificates and fax it to the Import Border Gate Customs Office according to the provisions set forth in point 5, Part I.

c) Receive customs documents, process the import procedures for the consignment according to the prescribed customs procedures for imported goods.

d) Report back in writing to the Import Border Gate Customs Office the results of the inspection based on the information noted by the Import Border Gate Customs Office.

1.3. Responsibilities of the consignee:

a) Submit the customs declaration and other documents included in the customs file to the ICD Customs Office as required.

b) Process customs formalities according to regulations.

1.4. Responsibilities of the carrier or ICD business operator (if this entity performs the transportation):

a) Ensure the integrity of the goods, maintain customs seals, and carrier seals during storage at the ICD and during transportation between the import border gate and the ICD.

b) Transfer documents between the Import Border Gate Customs Office and the ICD Customs Office.

c) Be responsible under the law for complying with the above regulations.

2. For import consignments with bills of lading indicating the destination as the import border gate but processed at a customs office outside the border gate:

2.1. Responsibilities of the consignor:

a) Must submit customs documents as required.

b) Submit a Request for Border Gate Transfer Form (according to Appendix 1 model) to the customs office outside the border gate to obtain confirmation for transferring from the import border gate to the place of customs clearance, non-border gate inspection location: Two original copies.

c) Transfer documents between the Import Border Gate Customs Office and the customs office outside the border gate.

d) Ensure the integrity of the goods, maintain customs seals, and carrier seals during transportation from the import border gate to the customs clearance location outside the border gate, non-border gate inspection location (if delegated to the carrier, the responsibility falls on the delegatee).

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

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

h) In cases where the head of the customs office outside the border gate decides to waive on-site inspection of imported goods transferred to another border gate, in addition to fulfilling the prescribed responsibilities, the consignee must also present the customs declaration (original) to the Import Border Gate Customs Office.

2.2. Responsibilities of the Customs Sub-department outside the border gate:

a) After registering the import declaration according to regulations, based on the Request for Border Gate Transfer Form, the leader of the customs office outside the border gate records their comments on the consignee's form, retains one copy,

Seal the customs documents including: One Request for Border Gate Transfer Form, one Tax Notification, hand over to the consignee to transfer to the Import Border Gate Customs Office for the border gate transfer procedure for the consignment.

b) Receive the import consignment and compare it with the Handover Certificate transferred by the Import Border Gate Customs Office. In case of discrepancies regarding the goods or customs documents, prepare a Record of Specific Circumstances as a basis for further resolution, and inform the Import Border Gate Customs Office.

c) Confirm the Handover Certificate and retain it; process the import procedures for the consignment according to the prescribed customs procedures for imported goods.

d) Report back in writing to the Import Border Gate Customs Office the results of the inspection based on the information noted by the Import Border Gate Customs Office.

e) Prepare a Statistical Table of Handover Certificates and fax it to the Import Border Gate Customs Office.

2.3. Responsibilities of the Customs Office at the Import Border Gate:

a) Accept the Application for Transfer of Border Gate submitted by the consignor, which has been approved by the Customs Office at the location outside the border gate where customs procedures were carried out.

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

c) In cases where the import goods transferred to another border gate are exempted from physical inspection by the Head of the Customs Office outside the border gate, based on the customs declaration (original copy) presented by the consignor, the dossier, and other relevant regulations, proceed with the customs formalities for the shipment according to the provisions.

3. For shipments of imported goods whose declarations were registered at the Customs Office outside the border gate but the physical inspection of goods is conducted by the Customs Office at the border gate:

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 Office outside the border gate:

a) Accept and register the customs dossier in accordance with the regulations.

b) Decide on the form and ratio of physical inspection of goods.

The Customs Office outside the border gate is responsible for the registered customs dossier and the decision on the form and ratio of physical inspection.

c) Seal the customs dossier including: two original copies of the import goods declaration; one detailed list; one copy of the transport document; one handover record; one tax notification. Hand over the sealed dossier to the consignor to transfer to the Customs Office at the border gate to continue further procedures.

d) Issue decisions to adjust taxes, handle violations related to taxes, and confirm "Customs Formalities Completed" as stipulated below in Point C3.3; notify the Customs Office at the border gate of the results of handling.

3.3. Responsibilities of the Customs Office at the border gate:

a) Accept the customs dossier transferred from the Customs Office outside the border gate.

b) Conduct the physical inspection of goods according to the form and ratio of physical inspection decided by the leadership of the Customs Office outside the border gate, confirm the inspection results in accordance with the regulations. If there is evidence (such as new information about violations by the enterprise requiring changes in the form and ratio of inspection; the dossier shows unreasonable quantities compared to weight...), the Head of the Customs Office at the border gate decides to change the form and ratio of inspection and notify the Customs Office outside the border gate of this change.

The Customs Office at the border gate is responsible for the results of the physical inspection of goods and the decision to change the form and ratio of inspection.

c) The confirmation of "Customs Formalities Completed" is as follows:

If the actual goods:

c1) Are consistent with the declaration of the declarant, then confirm "Customs Formalities Completed" and decide to clear the shipment.

c2) Differ from the declaration of the declarant leading to part or all of the shipment not being allowed to be imported, then confirm the inspection results, issue a violation record, and handle it according to the law regarding the incorrectly declared goods, release the correctly declared goods, confirm "Customs Formalities Completed," and notify the Customs Office outside the border gate.

c3) Differ from the declaration of the declarant leading to a need to adjust the amount of tax payable:

c3.1) Confirm the results of the physical inspection of goods.

c3.2) Issue a violation record: three copies:

- One copy sent to the Customs Office outside the border gate

- One copy handed over to the declarant

- Retain one copy (a copy certified as true copy of the original).

c3.3) Seal the shipment dossier (including the violation record) and hand it over to the declarant to transfer to the Customs Office outside the border gate to issue a decision to adjust taxes, handle violations related to customs, and confirm "Customs Formalities Completed."

c3.4) Release the goods.