Circular No. 56/2019/TT-BTC Amending and supplementing certain Articles of Circular No. 49/2015/TT-BTC dated April 14, 2015 on customs procedures for letters, packages, and consignments of exported and imported goods sent through postal services of designated enterprises and Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for exported and imported goods, transit goods sent through international express delivery services.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 49/2015/TT-BTC dated April 14, 2015 on customs procedures for letters, packages, consignments of exported and imported goods sent through postal services of designated enterprises and Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for exported, imported, and transited goods sent through international express delivery services

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Special Consumption Tax Law dated November 14, 2008; Law amending and supplementing certain provisions of the Special Consumption Tax Law dated November 26, 2014;

Pursuant to the Value Added Tax Law dated June 3, 2008; Law amending and supplementing certain provisions of the Value Added Tax Law dated June 19, 2013;

Pursuant to the Law amending and supplementing certain provisions of the Value Added Tax Law, the Special Consumption Tax Law, and the Tax Administration Law dated April 6, 2016;

Pursuant to the Tax Administration Law dated November 29, 2006; Law amending and supplementing certain provisions of the Tax Administration Law dated November 20, 2012; Law amending and supplementing certain provisions of tax laws dated November 26, 2014;

Pursuant to the Postal Law dated June 17, 2010;

Pursuant to Decree No. 68/2016/NĐ-CP dated July 1, 2016 of the Government stipulating conditions for operating duty-free goods, warehouses, customs clearance locations, assembly points, customs inspection, and supervision;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government and 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 of the Government detailing and providing measures to implement the Customs Law on customs procedures, inspection, supervision, and control;

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

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Tax Administration Law and the Law amending and supplementing certain provisions of the Tax Administration Law;

Pursuant to Decree No. 47/2011/NĐ-CP dated June 17, 2011 of the Government detailing implementation of certain contents of the Postal Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by 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 amending and supplementing certain provisions of Circular No. 49/2015/TT-BTC dated April 14, 2015 on customs procedures for letters, packages, consignments of exported and imported goods sent through postal services of designated enterprises and Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for exported, imported, and transited goods sent through international express delivery services.

Article 1. Amending and supplementing certain provisions of Circular No. 49/2015/TT-BTC dated April 14, 2015 on customs procedures for letters, packages, consignments of exported and imported goods sent through postal services of designated enterprises

1. Supplement Clause 4 of Article 2 as follows:

"4. Enterprises engaged in centralized assembly, inspection, and supervision sites for postal and express delivery goods."

2. Article 3 shall be amended and supplemented as follows:

“Article 3. Place for Customs Procedures

Implement in accordance with the provisions of Clause 2, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government.

3. Amend Clause 3, amend Point a, Point g, and supplement Point m, Point n Clause 5, amend Point b, Point c, Point d, and supplement Point đ, Point e Clause 6, and amend Clause 7 of Article 4 as follows:

“3. Declaration of customs

a) The declarant shall declare customs electronically. In cases prescribed in Clause 12, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing measures to implement the Law on Customs regarding customs procedures, inspection, supervision, and control (hereinafter referred to as Decree No. 59/2018/NĐ-CP), the declarant may choose to declare electronically or on paper customs declaration forms.

b) Based on information provided by the consignor on CN22, CN23 declaration forms, postal package number E1QT, export and import goods packages' files and documents, information provided by the consignor to the enterprise, and internal warning information of the enterprise about discrepancies between the declared information on goods and their value by the sender and the actual situation of the goods and related documents (if any), classify as follows:

b.1) For export goods packages:

b.1.1) Group 1: Export goods packages meeting the following conditions:

b.1.1.1) With a customs value under five million Vietnamese dong (5,000,000 VND);

b.1.1.2) Exempted from export tax or subject to export tax at a rate of 0%;

b.1.1.3) Not requiring export permit or specialized inspection.

b.1.2) Group 2: Export goods packages not belonging to Group 1; export goods packages belonging to Group 1 but requested by the consignor or their authorized representative to handle customs procedures themselves; export goods packages with internal warning information of the enterprise; export goods packages suspected of having incorrect customs value.

b.2) For import goods packages:

b.2.1) Group 1: Import goods packages with a customs value within the threshold for duty-free import as stipulated in Articles 8 and 29 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax and Import Tax (hereinafter referred to as Decree No. 134/2016/NĐ-CP) and not requiring import permit or specialized inspection.

b.2.2) Group 2: Import goods packages not belonging to Group 1; import goods packages belonging to Group 1 but requested by the consignor or their authorized representative to handle customs procedures themselves; import goods packages with internal warning information of the enterprise; import goods packages suspected of having incorrect customs value.

c) In case of missing information on CN22, CN23 declaration forms, postal package number E1QT (according to the model attached to this Circular) on paper or electronic versions for classifying goods and declaring customs, the enterprise shall preview the goods packages in a monitored area under the surveillance of customs officers:

c.1) When the name of goods on CN22, CN23 declaration forms, postal package number E1QT differs from the actual goods packages, customs officers shall prepare two statements with confirmation from the enterprise, each party keeping one copy. The statement must accurately reflect the name of the goods and clearly state that the enterprise is responsible for maintaining the original condition of the goods.

c.2) The enterprise shall classify and declare customs according to the actual goods packages or the customs authority shall handle violations if the goods packages are not allowed to be imported according to the law.

c.3) The enterprise must declare clearly the number, date, month, year of the statement specified in point c.1, Clause 3 of this Article on the customs declaration form at box number 32 on Model HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods (hereinafter referred to as Circular No. 38/2015/TT-BTC) for paper customs declarations or in the note section for electronic customs declarations.

d) If the customs authority discovers that the customs declaration for classified goods packages does not comply with the provisions of point b, Clause 3 of this Article, it shall handle according to the law. The enterprise shall store goods packages classified incorrectly in a separate area and continue to handle customs procedures for goods packages classified correctly. The customs authority shall inspect the actual goods packages classified incorrectly when handling customs procedures according to new customs declarations.

5. Responsibilities of the Enterprise

a) Classify export and import goods packages according to the provisions of point b, Clause 3 of this Article.

g) Manage exported mail after completing customs procedures until actual export and deliver imported mail after completing customs procedures according to the address on the mail.

m) Notify the time for handling customs procedures for goods packages during holidays, non-working days, and outside working hours through the Electronic Data Processing System or in writing to the customs authority. The notification time shall comply with the provisions of Clause 1, Article 4 of Circular No. 38/2015/TT-BTC.

In case the enterprise needs to handle customs procedures for its goods packages within a fixed period not overlapping with the regular working hours, the enterprise shall notify in writing to the customs authority about the working hours frame and the application period for the customs authority to arrange customs procedures.

n) Provide documents in the customs file to the consignor for retention as required when the enterprise is the declarant.

6. Responsibilities of the Customs Sub-Department

b) Implement exemption, reduction, refund of taxes, non-collection of export tax, import tax, and other types of taxes (if any) for exported and imported goods according to the provisions of laws and regulations on taxation and tax administration.

c) Process excess tax payments, late payment penalties, and fines according to Clause 64, Article 1 of Circular No. 39/2018/TT-BTC.

d) Implement tax assessment in accordance with Article 48 of Circular No. 38/2015/TT-BTC and Clause 27, Article 1 of Circular No. 39/2018/TT-BTC.

đ) Upon receiving notification about the time for customs procedures on holidays, weekends, and outside working hours, the customs authority shall respond to the enterprise through the Customs Electronic Data Processing System or in writing regarding the arrangement for customs procedures on holidays, weekends, and outside working hours as stipulated in Clause 1, Article 4 of Circular No. 38/2015/TT-BTC.

e) Arrange for customs procedures at the time notified by the enterprise and in accordance with the response of the customs authority as provided in point m, Clause 5 and point đ of this article.

7. The responsibility of the declarant who is the owner of goods or the person authorized by the owner of goods as specified in Clause 3, Article 5 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and guiding the implementation of the Law on Customs concerning customs procedures, inspection, supervision, and control, amended and supplemented in Clause 3, Article 1 of Decree No. 59/2018/NĐ-CP.

Implement in accordance with Article 18 of the Law on Customs dated June 23, 2014 and the provisions of this Circular.”

4. Article 5 is amended and supplemented as follows:

“Article 5. Customs Documents

1. Customs documents for Group 1 packages and consignments of goods

a) Low-value import declaration form for imported packages or consignments of goods or low-value export declaration form for exported packages or consignments of goods according to the information criteria in Part A of Appendix I, List 1 issued together with this Circular.

In cases where it is implemented on paper customs declarations as prescribed in Clause 12, Article 1 of Decree No. 59/2018/NĐ-CP, enterprises submit two original copies of the customs declaration form according to Form HQ/2015/XK or Form HQ/2015/NK in Appendix IV issued together with Circular No. 38/2015/TT-BTC, which have been filled out in accordance with the guidelines in Appendix II, List 1 issued together with this Circular.

b) CN22 or CN23 declaration forms or E1QT postal number or other transport documents of equivalent value in cases where goods are transported by sea, air, rail, or multimodal transport as prescribed by law (for imported packages or consignments of goods): one copy.

c) Commercial invoice (if any): one copy.

2. Customs documents for Group 2 packages and consignments of goods

Implement in accordance with Clause 5, Article 1 of Circular No. 39/2018/TT-BTC.”

11. Other acts infringing upon targets or guard posts according to the provisions of the law."

Article 6. Paper Customs Procedures for Exported and Imported Packages and Consignments of Goods

1. Paper customs procedures for Group 1 packages and consignments of goods as prescribed in this Circular:

a) Responsibilities of the enterprise

a.1) Fulfill the paper customs declaration form in accordance with point a, Clause 1, Article 5 of this Circular;

a.2) Present customs documents and packages or consignments of goods for inspection as decided by the customs authority;

a.3) Fulfill customs procedures in accordance with Clause 2 of this Article for each CN22 or CN23 declaration form or E1QT postal number or other transport documents of equivalent value for packages or consignments of goods that do not match the declaration;

a.4) For cases allowed to supplement declarations as prescribed in point a.4, Clause 1, Article 7 of this Circular, submit two original copies of the request for supplementary declaration form according to Form 03/KBS/GSQL in Appendix II issued together with Circular No. 39/2018/TT-BTC and one copy of related documents for supplementary declaration to the Customs Sub-Department where the customs declaration was registered;

a.5) For cases of canceling customs declarations as prescribed in point a.4, Clause 1, Article 7 of this Circular, submit two original copies of the request for cancellation of customs declaration form according to Form 04/HTK/GSQL in Appendix II issued together with Circular No. 39/2018/TT-BTC to the Customs Sub-Department where the customs declaration was registered;

a.6) Fulfill decisions of the customs authority as prescribed;

a.7) Confirm that the packages or consignments of goods have passed the customs surveillance area in cases where customs surveillance is conducted for packages or consignments of goods brought in, stored, or taken out of warehouses or locations.

b) Responsibilities of the customs authority

b.1) Receive and inspect the customs documents submitted by the enterprise;

b.2) The Director of the Customs Sub-Department decides to inspect goods using X-ray machines based on risk management principles:

b.2.1) If the inspection results show no suspicious signs, proceed with clearance of the packages or consignments of goods according to regulations;

b.2.2) If the inspection results show suspicious signs, customs officers conduct on-site inspections of the packages or consignments of goods according to each CN22 or CN23 declaration form or E1QT postal number or other transport documents of equivalent value showing suspicious signs:

b.2.2.1) If the inspection results match the declaration, proceed with clearance of the packages or consignments of goods according to regulations;

b.2.2.2) If the inspection results do not match the declaration, handle the violation and require the enterprise to fulfill customs procedures as prescribed in Clause 2 of this Article;

b.3) Receive and inspect supplementary declaration forms; clearly note the date and time of receipt of the supplementary declaration form; check the completeness and appropriateness of the supplementary declaration form; inspect the goods if necessary; notify the result of the inspection on the supplementary declaration form; return one copy of the supplementary declaration form with confirmation from the customs authority to the declarant;

b.4) Receive and inspect requests for cancellation of customs declarations from enterprises; check the reasons, conditions, and information of the customs declaration to be canceled; notify the result of cancellation on the request for cancellation; return one copy of the request for cancellation of customs declaration with confirmation from the customs authority to the declarant. The customs officer crosses out the customs declaration to be canceled with ink, signs, and stamps it; file the canceled customs declaration according to the registration number of the customs declaration;

b.5) The customs officer updates information on cleared customs declarations into the Customs Electronic Data Processing System as prescribed.

2. Paper customs procedures for exported and imported packages and consignments of goods in Group 2 as prescribed in this Circular:

a) Implement in accordance with the provisions for paper customs declarations in Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC.

b) Regarding customs value verification, handling the results of customs value verification, and determining the origin of goods, these shall be carried out in accordance with the legal provisions on customs value and the determination of origin for exported and imported goods.

c) The procedure for canceling the customs declaration shall be implemented in accordance with the provisions at point a.5.1, point a.5.2, and point a.5.3 of Clause 1, Article 7 of this Circular.”

6. Article 7 shall be amended and supplemented as follows:

“Article 7. Electronic customs procedures for packages and consignments of exported and imported goods

1. For packages and consignments of goods in Group 1

a) Responsibilities of the enterprise:

a.1) Complete and submit all required information indicators on the low-value import goods declaration form and the low-value export goods declaration form in accordance with the provisions of point a, Clause 1, Article 5 of this Circular to the Customs Electronic Data Processing System; receive feedback information from the Customs Electronic Data Processing System.

a.2) Present the customs documentation for inspection by the customs authority for declarations classified under the yellow channel. Present both documentation and goods for inspection by the customs authority in cases where the declaration is classified under the red channel.

a.3) Supplemental declaration

a.3.1) Implement supplemental declarations for cases that can be supplemented according to Clause 9, Article 1 of Circular No. 39/2018/TT-BTC;

a.3.2) Procedure for supplemental declaration:

Declare the information indicators that need to be supplemented according to the instructions in Part A and Part C of Appendix I List 1 issued together with this Circular, and follow the supplemental declaration procedures stipulated in Clause 9, Article 1 of Circular No. 39/2018/TT-BTC.

a.4) Carry out cancellation of the customs declaration in the following cases:

a.4.1) Cases specified in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC;

a.4.2) Declaring multiple customs declarations for the same package or consignment of goods (duplicate declaration information);

a.4.3) Imported packages or consignments of goods that have been declared and completed destruction procedures in Vietnam as prescribed;

a.4.4) Declarations for groups or consignments of goods declared incorrectly according to the provisions of point b, Clause 3, Article 4 of this Circular after handling violations according to the law;

a.4.5) Low-value declarations containing incorrect information indicators that cannot be modified or supplemented as prescribed in Part B of Appendix I List 1 issued together with this Circular, except in the following cases: low-value import declarations that have been cleared or released and the goods have passed through the customs supervision area; low-value export declarations that have been cleared or released and the goods have actually been exported;

a.4.6) The recipient refuses to accept imported packages or consignments of goods that have been registered but not yet cleared.

a.5) Procedures for canceling the customs declaration:

a.5.1) In the case specified in point a.4.1 of this clause, cancel the customs declaration according to the provisions of Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

a.5.2) In the cases specified in points a.4.2, a.4.5, and a.4.6 of this clause, cancel the customs declaration as if it were canceled at the request of the declarant according to the provisions of Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

a.5.3) In the case specified in point a.4.3 of this clause, cancel the customs declaration as if the goods did not meet the regulations for specialized management and inspection after handling violations with supplementary penalties such as re-exportation or destruction according to the provisions of Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

a.5.4) In the case specified in point a.4.4 of this clause, the enterprise must cancel the customs declaration before making a new declaration. The procedure for canceling the customs declaration shall be carried out as if the declaration had no value for customs procedures according to the provisions of Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

a.6) Implement decisions of the customs authority as prescribed.

b) Responsibilities of the Customs Sub-Department:

b.1) Inspect the customs documentation and any amended or supplemented documentation (if any) on the Customs Electronic Data Processing System according to the provisions of Articles 23 and 24 of Circular No. 38/2015/TT-BTC amended and supplemented by Clauses 12 and 13 of Article 1 of Circular No. 39/2018/TT-BTC; Article 26 of Circular No. 38/2015/TT-BTC and Clauses 9, 14, 15, and 16 of Article 1 of Circular No. 39/2018/TT-BTC.

b.2) Conduct physical inspections of packages and consignments of goods according to the regulations on physical inspections of goods for exported and imported consignments when processing at the Customs Sub-Department at the border gate according to Clause 18, Article 1 of Circular No. 39/2018/TT-BTC and handle the results of the customs inspection according to Clause 19, Article 1 of Circular No. 39/2018/TT-BTC.

b.3) Clear packages and consignments of goods according to the regulations.

b.4) Cancel the customs declaration according to the provisions of points a.4 and a.5 of this clause.

2. For packages and consignments of goods in Group 2

a) Customs procedures shall be carried out according to the provisions of Circular No. 38/2015/TT-BTC and amended and supplemented by Circular No. 39/2018/TT-BTC.

b) Regarding customs value verification, handling the results of customs value verification, and determining the origin of goods, these shall be carried out in accordance with the legal provisions on customs value and the determination of origin for exported and imported goods.

c) The procedure for canceling the customs declaration shall be carried out according to the provisions of points a.4 and a.5 of Clause 1 of this Article.”

7. Add Article 8a as follows:

“Article 8a. Customs supervision over export and import packages and consignments at consolidation, inspection, and centralized monitoring locations for postal and express shipments

1. Responsibilities of enterprises designated or operating consolidation, inspection, and centralized monitoring locations for postal and express shipments in the process of receiving, storing, and removing export and import packages and consignments from warehouses or locations

1.1. In cases where there is a connection to the Electronic Data Processing System of Customs

a) During the process of loading and unloading packages and consignments into warehouses or locations:

a.1) Update actual information about packages and consignments received into warehouses or locations according to the information criteria specified in Form No. 01 of Appendix III List 1 issued together with this Circular into the Electronic Data Processing System of Customs. In case there is information on secondary waybills or CN22 or CN23 declarations or E1QT mail number on the Electronic Data Processing System of Customs, the time to update information shall not be later than one hour after completing the loading and unloading of goods into warehouses or locations. In case there is no information on secondary waybills or CN22 or CN23 declarations or E1QT mail number on the Electronic Data Processing System of Customs, actual goods information must be updated before grouping packages and consignments.

a.2) Update information on discrepancies (if any) according to the information criteria specified in Form No. 04 of Appendix III List 1 issued together with this Circular and modified or supplemented information on waybills or CN22 or CN23 declarations or E1QT mail number into the Electronic Data Processing System of Customs when the quantity or weight of goods in packages and consignments differs from the declared information on the Electronic Data Processing System of Customs.

b) During the storage of packages and consignments in warehouses or locations:

b.1) In case there is a change in stored packages and consignments in warehouses or locations, update modified or supplemented information according to Form No. 02 or cancellation information according to Form No. 03 of Appendix III List 1 issued together with this Circular into the Electronic Data Processing System of Customs.

b.2) In case packages and consignments are not intact, packaging is torn or broken causing discrepancies in quantity or weight, they must be kept in areas under surveillance cameras; cooperate with customs authorities to prepare an Abnormal Report; update information according to the information criteria specified in Form No. 02 or Form No. 03 of Appendix III List 1 issued together with this Circular into the Electronic Data Processing System of Customs.

c) During the process of removing packages and consignments from warehouses or locations:

c.1) Receive information about packages and consignments meeting conditions to pass through customs surveillance zones from the Electronic Data Processing System of Customs;

c.2) Only remove goods from warehouses or locations when the information on the package matches the information on goods meeting conditions to pass through customs surveillance zones;

c.3) Present packages and consignments for customs authorities to inspect through X-ray machines for Group 1 goods except in cases where actual inspections have been conducted;

c.4) Do not remove packages and consignments from warehouses or locations upon receipt of a Notification from the Electronic Data Processing System of Customs regarding the temporary suspension of goods passing through customs surveillance zones as stipulated in Clause 32, Article 1 of Circular No. 39/2018/TT-BTC. Notify the declarant to contact customs authorities to resolve the issue according to regulations;

c.5) Immediately after removing packages and consignments from warehouses or locations, update information on goods removed from warehouses or locations according to the information criteria specified in Form No. 05 of Appendix III List 1 issued together with this Circular into the Electronic Data Processing System of Customs;

c.6) Send information requesting cancellation of confirmation of removal of packages and consignments from warehouses or locations according to the information criteria specified in Form No. 08 of Appendix III List 1 issued together with this Circular into the Electronic Data Processing System of Customs.

1.2. In cases where there is no connection to the Electronic Data Processing System of Customs

a) Removal of packages and consignments from warehouses or locations is allowed in the following cases:

a.1) For Group 1 packages and consignments: after obtaining confirmation that goods meet conditions to pass through customs surveillance zones from customs authorities on the Detailed Goods Inventory List according to Form No. HQ01-BKCTHH or Export and Import Low Value Goods Declaration List according to Form No. HQ06-BKTKTGT List 1 issued together with this Circular.

a.2) For Group 2 packages and consignments: after obtaining clearance confirmation from customs authorities on paper customs declarations or confirmation by customs officials (signed and stamped) on the Goods Inventory List according to Form No. 30/DSHH/GSQL Appendix V issued together with Circular No. 39/2018/TT-BTC.

a.3) For packages and consignments transferred at border gates: after obtaining confirmation by customs officials (signed and stamped) on the Notification of Approval of Transport Declaration.

b) Present packages and consignments for customs authorities to inspect through X-ray machines for Group 1 goods except in cases where actual inspections have been conducted.

c) Inspect and verify the consistency of sealing numbers (if any), quantities, and weights of actual packages and consignments with information on inventory lists or declaration forms or paper customs declarations or Notifications of Approval of Transport Declarations to allow packages and consignments to leave customs surveillance zones. In case the inspection results are inconsistent, immediately notify customs authorities for handling.

d) Do not remove packages and consignments from warehouses or locations upon receipt of a Notification regarding the temporary suspension of goods passing through customs surveillance zones as stipulated in Clause 32, Article 1 of Circular No. 39/2018/TT-BTC. Notify the declarant to contact customs authorities to resolve the issue according to regulations.

đ) Maintain a list of goods meeting conditions to pass through customs surveillance zones according to Form No. 30/DSHH/GSQL Appendix V issued together with Circular No. 38/2015/TT-BTC for Group 2 packages and consignments that have completed electronic customs declarations.

2. Responsibilities of customs authorities in customs supervision over the process of receiving, storing, and removing export and import packages and consignments from warehouses or locations

2.1. In cases where there is a connection to the Electronic Data Processing System of Customs

a) During the process of loading and unloading packages and consignments into warehouses or locations:

Receive information about the package, consignment of goods being admitted into the warehouse, location, and any discrepancies in the information about the goods on the Electronic Data Processing System of Customs.

b) During the storage of packages and consignments in warehouses or locations:

b.1) Receive information for modification, supplementation, or cancellation (if any); review and approve the cancellation of information (if any) on the Electronic Data Processing System of Customs.

b.2) Inspect and prepare two Abnormal Reports according to Model HQ07-BBBT in Appendix 1 issued together with this Circular, while implementing the provisions at point b.1 of this clause for goods that are not intact, damaged packaging, or broken.

c) During the process of removing packages and consignments from warehouses or locations:

c.1) Send information about goods meeting the conditions to pass through the customs supervision area and information about changes in the declaration status (temporary suspension, removal of temporary suspension; cancellation) according to the information criteria specified in Model 06 or Model 07 in Appendix III of Appendix 1 issued together with this Circular to the enterprise's system;

c.2) Conduct machine scanning inspection for packages, consignments of goods in Group 1, except where physical inspection has already been carried out. If the inspection results match the declaration, confirm that the goods meet the conditions to pass through the customs supervision area. If the inspection results do not match the declaration, open the packages, consignments of goods for direct inspection according to regulations. If the direct inspection results match the declaration, confirm that the goods meet the conditions to pass through the customs supervision area; if the direct inspection results do not match the declaration, handle the violation according to regulations;

c.3) Guide the declarant to complete procedures for the consignment of goods subject to a temporary suspension notice or not meeting the conditions to pass through the customs supervision area;

c.4) Receive information about goods being removed from the warehouse, location from the enterprise's system;

c.5) Review and decide to allow the cancellation of confirmation of packages, consignments of goods being removed from the warehouse, location on the Electronic Data Processing System of Customs and send the information to the enterprise's system.

2.2. In cases where there is no connection to the Electronic Data Processing System of Customs

a) Check the information on the list of goods or the Approval Notice for Declaration of Transport provided by the declarant against the information on the Electronic Data Processing System of Customs;

b) For cases requiring customs sealing according to Clause 28 of Article 1 of Circular No. 39/2018/TT-BTC and Article 10 of this Circular, implement the following:

b.1) For imported packages, consignments of goods being removed from the warehouse, location to be transported to the consolidation site for centralized inspection and supervision of postal and express items:

b.1.1) Inspect the external condition of the goods, the seal of the carrier (if any) against the customs declaration information on the Electronic Data Processing System of Customs, air waybill (if any);

b.1.2) Prepare a Handover Report sent to the customs authority at the destination for further customs procedures according to regulations;

b.1.3) Seal and confirm the customs seal (if any) on the Electronic Data Processing System of Customs.

In cases where bulk cargo, oversized, overweight cargo cannot be sealed, the customs officer notes the condition "goods not meeting the sealing conditions," clearly stating other relevant information about the goods such as name, quantity, type, code, origin on the Handover Report or attaching photos of the original state of the goods to the Handover Report (if deemed necessary).

b.2) For exported packages, consignments of goods being admitted into the warehouse, location: Inspect and confirm the condition of the customs seal (if any) on the Electronic Data Processing System of Customs; confirm the arrival of goods on the Electronic Data Processing System of Customs.

c) Conduct machine scanning inspection for packages, consignments of goods in Group 1, except where physical inspection has already been carried out. If the inspection results match the declaration, confirm that the goods meet the conditions to pass through the customs supervision area; if the inspection results do not match the declaration, open the packages, consignments of goods for direct inspection according to regulations. If the direct inspection results match the declaration, confirm that the goods meet the conditions to pass through the customs supervision area; if the direct inspection results do not match the declaration, handle the violation according to regulations;

d) Guide the declarant to complete customs procedures for the consignment of goods subject to a temporary suspension notice or not meeting the conditions to pass through the customs supervision area;

đ) In cases where goods meet the conditions to pass through the customs supervision area, after confirming the goods passing through the customs supervision area on the Electronic Data Processing System of Customs, the customs officer confirms (signs, stamps) on the document confirming the goods meet the conditions to pass through the customs supervision area. In cases using independent transport declarations, based on the Approval Notice for Declaration of Transport provided by the declarant, the customs officer confirms (signs, stamps) on the first page of the Approval Notice for Declaration of Transport and hands it over to the declarant;

In cases where packages, consignments of goods do not meet the conditions to pass through the customs supervision area, guide the declarant to complete customs procedures according to regulations;

e) Confirm goods passing through the customs supervision area or update information about transported goods on the Electronic Data Processing System of Customs after the packages, consignments of goods have passed through the customs supervision area for imported goods. Confirm goods passing through the customs supervision area on the Electronic Data Processing System of Customs after the packages, consignments of goods have been loaded onto the means of transport for exported goods.

3. The supervision of packages, consignments of goods transported from the import port to the consolidation site for centralized inspection and supervision of postal and express items and vice versa shall be implemented according to the regulations on supervision of goods entering and leaving the warehouse without extending the provisions of Circular No. 39/2018/TT-BTC."

8. Amend and supplement Clause 1 of Article 9 as follows:

"1. Postal goods collected outside the territory and brought into Vietnam for classification, selection, and transfer for international shipment (referred to as collected goods) shall be under the supervision of the Customs Sub-Department at the border gate, the Customs Sub-Department managing the consolidation site for centralized inspection and supervision of postal and express items to enable enterprises to carry out classification, selection, and transfer for international shipment (hereinafter referred to as the collection goods supervision site). The policy on goods for collection shall be implemented according to the regulations on transit goods."

9. Article 10 is amended and supplemented as follows:

“Article 10. Provisions on exported and imported postal items transferred at border gates

1. Exported postal items transferred at border gates are exported postal items that have completed customs procedures and are transported from the place where export postal item procedures are carried out to the centralized inspection and supervision location for postal goods and express delivery, or from this centralized inspection and supervision location for postal goods and express delivery to another centralized inspection and supervision location for postal goods and express delivery, or from this centralized inspection and supervision location for postal goods and express delivery to the export border gate.

2. Imported postal items transferred at border gates are imported postal items that have not yet completed customs procedures and are transported from the import border gate (where the postal items arrive in Vietnam) to the centralized inspection and supervision location for postal goods and express delivery, or from this centralized inspection and supervision location for postal goods and express delivery to another centralized inspection and supervision location for postal goods and express delivery.

3. The centralized inspection and supervision locations for postal goods and express delivery specified in Clause 1 and Clause 2 of this Article are locations recognized according to the provisions of Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government on conditions for operating tax-free goods, warehouses, customs procedure locations, centralized collection, inspection, and supervision.

4. Exported and imported postal items transferred at border gates must be transported along the prescribed route and within the time specified in the customs declaration file and be subject to customs supervision through customs sealing. During transportation, exported and imported postal items transferred at border gates must maintain their original condition and customs sealing.

In cases of force majeure where the original condition of the goods, customs sealing cannot be guaranteed, or the goods are not transported along the prescribed route, schedule, or time, or the means of transport changes due to force majeure, the enterprise, the enterprise managing goods entering and leaving the warehouse, the location shall take necessary measures to limit and prevent losses and immediately notify the customs authority via the hotline number on the General Department of Customs' electronic portal. If immediate notification to the customs authority is not possible, then depending on the appropriate area, notify the police, border guard, coast guard to confirm, and subsequently notify the customs authority for handling according to regulations.

10. Article 11 is amended and supplemented as follows:

"Article 11. Customs procedures for exported and imported postal items transferred at border gates

1. Customs Declaration File

a) Independent Transport Declaration Form according to the information criteria specified in Model No. 07 Appendix I issued together with Circular No. 39/2018/TT-BTC, except for criteria 7.35 and 7.37 which are declared as follows:

a.1) Criterion 7.35 "Number of Goods (Bill of Lading Number, Air Waybill Number,...)": declare the serial number (Serial No) on the CN37 or CN38 transfer form. In case the CN37 or CN38 transfer form does not have a number or is lost, the enterprise declares according to the principle that the first six characters are the code of the foreign post office sending the goods, the next two characters are the code of the foreign post office receiving the goods, and the remaining characters are the serial number established and tracked by the enterprise itself;

a.2) Criterion 7.37 "Goods Name": declare as "Postal Goods".

b) Airway bill or CN37 or CN38 transfer form or other equivalent transport documents (except for exported and imported postal items transported by road): one copy.

In case all goods have been declared on the Electronic Summary Declaration Form through the Electronic Data Processing System, if the declarant declares the file code notified by the customs authority on the Electronic Data Processing System at criterion "Note 1", then there is no need to submit a copy of the airway bill or CN37 or CN38 transfer form or other equivalent transport documents in the customs declaration file.

2. Responsibilities of the declarant, the Customs Sub-Department where the goods are transported from, the Customs Sub-Department where the goods are transported to: Implement according to the customs procedures for goods transiting through Vietnam's territory as stipulated in Clause 29 of Article 1 of Circular No. 39/2018/TT-BTC.

For the responsibility of the declarant: can supplement the "means of transport" information criterion at Item 6.3 of Appendix I issued together with Circular No. 39/2018/TT-BTC after the goods have been confirmed by the customs authority as meeting the conditions for transportation on the Electronic Data Processing System (BOA) and before the customs authority updates the arrival information on the Electronic Data Processing System (BIA).

3. Implementation of customs sealing, supplementary declaration of the customs declaration file, and cancellation of the independent transport declaration form: Implemented according to the provisions of Clause 28 of Article 1 of Circular 39/2018/TT-BTC.

4. Enterprises operating centralized collection, inspection, and supervision locations for postal goods and express delivery, acting as agents for customs procedures, may implement customs procedures independently for exported and imported postal items transferred at border gates according to contracts signed with designated enterprises.

11. Amend and supplement some Forms and Appendices issued together with Circular No. 49/2015/TT-BTC as follows:

a) Amend Model No. HQ01-BKHBC, Model No. HQ02-BKHBCN, Model No. HQ03-BKHBCX to Model No. HQ01-BKCTHH, Model No. HQ02-BKHBCN, Model No. HQ03-BKHBCX List 1 issued together with this Circular.

b) Supplement the following contents in List 1 issued together with this Circular:

b.1) Postal goods form: CN22, CN23 declaration forms, postal item number E1QT; CN37, CN38 transfer forms (according to the model of the Universal Postal Union).

b.2) Model No. HQ06-BKTKTGT, HQ07- BBBT.

b.3) Appendices I, II, III.

Article 2. Amending and supplementing some Articles of Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for exported, imported, and transited goods sent through international express delivery services.

1. Amend Clause 3 and supplement Clause 5 of Article 2 as follows:

“3. Enterprises operating consolidation sites, centralized inspection, and supervision of postal and express consignment goods.

5. Customs agents.”

2. Article 3 shall be amended and supplemented as follows:

“Article 3. Place for Customs Procedures

Implement in accordance with the provisions of Clause 2, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government.

3. Amend Clause 2 of Article 4 as follows:

“2. The declarant shall declare customs electronically. In cases prescribed in Clause 12, Article 1 of Decree No. 59/2018/NĐ-CP, the declarant may choose to declare electronically or on paper customs declaration forms.”

4. Amend Clause 3, Clause 7, Clause 8, Clause 10, and supplement Clause 11 of Article 5 as follows:

“3. Classify export and import goods into groups in accordance with the provisions of Article 6 of this Circular.

7. Based on the information provided by the sender, the enterprise shall declare the required information about secondary waybills as stipulated in Clauses 1 and 2 of Article 3 of Circular No. 50/2018/TT-BTC dated May 23, 2018 issued by the Minister of Finance regarding the information criteria and sample documents for declaration when handling exit, entry, and transit procedures for vehicles at air, sea, rail, road, and inland waterway border gates as prescribed in Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government through the Electronic Data Processing System before unloading the goods from the inbound vehicle into the warehouse.

8. Provide a summary declaration form (paper version) for imported goods according to Model HQ05-BLKHH Appendix I List 2 issued together with this Circular to the customs authority prior to unloading the goods into the warehouse in cases where there is no data in the Electronic Data Processing System.

10. Send notifications regarding the time to handle customs procedures for goods on holidays, weekends, and outside working hours through the Electronic Data Processing System or in writing to the customs authority. Upon receipt of the notification, the customs authority shall promptly respond to the enterprise through the Electronic Data Processing System or in writing about the arrangement to handle customs procedures on holidays, weekends, and outside working hours. The time for sending notifications and responses by the customs authority shall be carried out in accordance with Clause 1, Article 4 of Circular No. 38/2015/TT-BTC.

In cases where it is necessary to handle customs procedures for express delivery business goods within a fixed period not overlapping with the regular working hours, the express delivery business shall notify the customs authority in writing about the working hours frame and the applicable period for the working hours frame so that the customs authority can arrange for the customs procedures.

11. Provide documents belonging to the customs declaration file to the consignee for retention in accordance with regulations in cases where the express delivery business is the declarant.”

11. Other acts infringing upon targets or guard posts according to the provisions of the law."

“Article 6. Provisions on classifying goods into groups

1. Express delivery enterprises shall classify goods based on the documents and materials of the goods, information provided by the consignor, and internal warning information about discrepancies between the declared information about the goods and their value with the actual goods and related documents (if any) as follows:

a) Exported goods are classified as follows:

a.1) Group 1: Exported goods are documents and certificates without commercial value;

a.2) Group 2: Exported goods meeting the following conditions:

a.2.1) With a customs value under five million Vietnamese dong (5,000,000 dong);

a.2.2) Exempted from export tax or subject to export tax at a rate of 0%;

a.2.3) Not included in the list of goods requiring export permits or specialized inspections.

a.3) Group 3: Exported goods not falling into Groups 1 and 2; goods in Groups 1 and 2 but requested by the consignor or the person authorized by the consignor to handle customs procedures independently; goods with internal warning information from the enterprise; goods suspected of having incorrect customs value.

b) Imported goods are classified as follows:

b.1) Group 1: Imported goods are documents and certificates without commercial value;

b.2) Group 2: Imported goods with a customs value within the threshold exempted from import tax as prescribed in Clause 2, Article 29 of Decree No. 134/2016/NĐ-CP and not included in the list of goods requiring import permits or specialized inspections;

b.3) Group 3: Imported goods not falling into Groups 1 and 2; goods in Groups 1 and 2 but requested by the consignor or the person authorized by the consignor to handle customs procedures independently; goods with internal warning information from the enterprise; goods suspected of having incorrect customs value.

2. In cases where the information on the documents and materials of the goods and the information provided by the consignor is insufficient to classify the goods or declare customs, the express delivery enterprise shall inspect the goods in a monitored area under the supervision of customs officials:

a) When the information on the documents and materials of the goods differs from the actual goods, the customs official shall prepare two copies of the record with confirmation from the enterprise, each party keeping one copy. The record must accurately reflect the name of the goods and clearly state that the enterprise is responsible for maintaining the original condition of the goods.

b) The declarant shall classify and declare customs based on the actual goods or the customs authority shall handle violations if the goods are not permitted to be imported according to the law.

c) The declarant must clearly indicate the number, date, and year of the record specified in point a of this clause on the paper customs declaration form at column Note according to Model HQ 01-TKTLCT Appendix I issued together with this Circular or at box number 32 on model HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC for paper customs declarations or in the note section for electronic customs declarations.

3. In case the customs authority discovers that the customs declaration for goods declared in groups does not comply with the provisions of Clause 1 of this Article, it shall handle the matter in accordance with the law. The express delivery enterprise retains goods declared in non-compliant groups in a separate area and continues to process customs procedures for goods declared in compliant groups. The customs authority will inspect the actual goods declared in non-compliant groups when processing the new customs declaration.

6. Article 8 is amended and supplemented as follows:

“Article 8. Customs Documents

1. For goods in Group 1 as specified in Article 6 of this Circular, the customs documents are the Declaration of Non-Commercial Documents and Certificates without Commercial Value according to the information criteria set out in Part A, Section I of Appendix II - List 2 issued together with this Circular. In cases where a paper customs declaration is filed, the customs documents are the Declaration of Non-Commercial Documents and Certificates without Commercial Value according to Form No. HQ 01-TKTLCT in Appendix I issued together with this Circular.

2. For goods in Group 2 as specified in Article 6 of this Circular:

a) The low-value import goods declaration for imported goods or the low-value export goods declaration for exported goods according to the information criteria set out in Part A, Section II of Appendix II - List 2 issued together with this Circular.

In cases where the paper customs declaration is made in accordance with Clause 12 of Article 1 of Decree No. 59/2018/NĐ-CP, the enterprise submits two original copies of the customs declaration according to Form No. HQ/2015/XK or Form No. HQ/2015/NK in Appendix IV issued together with Circular No. 38/2015/TT-BTC, which have been filled out in accordance with the guidelines in Part III of Appendix II - List 2 issued together with this Circular.

b) Transport documents or other transport documents of equivalent value for goods transported by sea, air, rail, or multimodal transport as prescribed by law (for imported goods): one copy.

c) Commercial invoice (if any): one copy.

3. For goods in Group 3 as specified in Article 6 of this Circular:

Implement in accordance with Clause 5, Article 1 of Circular No. 39/2018/TT-BTC.”

7. Article 9 is amended and supplemented as follows:

"Article 9. Customs Procedures for Goods in Group 1 as Specified in Article 6 of this Circular

1. Responsibilities of Express Delivery Enterprises

a) File and submit all required information on the Declaration of Non-Commercial Documents and Certificates without Commercial Value as stipulated in Clause 1 of Article 8 of this Circular to the Electronic Data Processing System; receive feedback from the Electronic Data Processing System.

In cases where the Electronic Data Processing System encounters technical issues, file and submit two paper customs declarations according to Form No. HQ 01-TKTLCT in Appendix I issued together with this Circular to the customs authority.

b) Fill in additional information indicators as prescribed in Part A, Section I of Appendix II - List 2 issued together with this Circular before the customs declaration is cleared:

b.1) In cases of electronic customs declaration: complete and submit additional information indicators on the customs declaration and send them to the Electronic Data Processing System along with related documents.

b.2) In cases of paper customs declaration: complete and submit two original copies according to Form No. 03/KBS/GSQL in Appendix II issued together with Circular No. 39/2018/TT-BTC and one copy of related documents to the customs authority.

c) Present the documents for inspection by the customs authority if the customs declaration is assigned to the yellow channel. Present the documents and goods for inspection by the customs authority if the customs declaration is assigned to the red channel.

d) Carry out the cancellation of the customs declaration in accordance with Article 13 of this Circular.

đ) Implement decisions of the customs authority as prescribed.

2. Responsibilities of the Customs Branch

a) Inspect customs documents and supplementary declaration documents (if any) on the Electronic Data Processing System or those presented by the declarant. If the inspection results are satisfactory, proceed with the clearance of goods according to regulations in cases where the customs declaration is assigned to the yellow channel.

If the inspection results of the documents are unsatisfactory or the customs declaration is assigned to the red channel, conduct an actual inspection of the goods as provided for in point b of this clause.

b) Conduct an actual inspection of the goods: If the inspection results match the customs documents, proceed with the clearance of goods according to regulations. If the inspection results do not match the customs documents, handle the violation according to regulations and proceed with subsequent procedures.

c) Carry out the cancellation of the customs declaration in accordance with Article 13 of this Circular."

“Article 10. Customs procedures for goods group 2 as stipulated in Article 6 of this Circular

1. In case of electronic customs declaration:

a) Responsibilities of express delivery enterprises:

a.1) Declare and send complete information indicators on the low-value import goods declaration form, low-value export goods declaration form in accordance with point a, Clause 2, Article 8 of this Circular to the Electronic Data Processing System; receive feedback information from the Electronic Data Processing System.

a.2) Present documents for customs authorities to check in case the customs declaration is assigned to the yellow channel. Present documents and goods for customs authorities to check in case the customs declaration is assigned to the red channel.

a.3) Supplemental declaration

a.3.1) Implement supplemental declarations for cases that can be supplemented according to Clause 9, Article 1 of Circular No. 39/2018/TT-BTC;

a.3.2) Procedure for supplemental declaration:

Declare additional information indicators according to the guidance in Part A and Part C, Section II, Appendix II, List 2 issued together with this Circular and perform supplementary declaration procedures as prescribed in Clause 9, Article 1 of Circular No. 39/2018/TT-BTC.

a.4) Perform cancellation of customs declarations as prescribed in Article 13 of this Circular.

a.5) Implement decisions of customs authorities.

b) Responsibilities of the Customs Sub-Department:

b.1) Inspect the customs documentation and any amended or supplemented documentation (if any) on the Customs Electronic Data Processing System according to the provisions of Articles 23 and 24 of Circular No. 38/2015/TT-BTC amended and supplemented by Clauses 12 and 13 of Article 1 of Circular No. 39/2018/TT-BTC; Article 26 of Circular No. 38/2015/TT-BTC and Clauses 9, 14, 15, and 16 of Article 1 of Circular No. 39/2018/TT-BTC.

b.2) Conduct physical inspection of goods in accordance with regulations on physical inspection of goods for export and import consignments when handling procedures at the Customs Sub-Department at the border gate as prescribed in Clause 18, Article 1 of Circular No. 39/2018/TT-BTC and process the results of customs inspection as prescribed in Clause 19, Article 1 of Circular No. 39/2018/TT-BTC.

b.3) Implement clearance of goods as prescribed.

b.4) Perform cancellation of customs declarations as prescribed in Article 13 of this Circular.

2. In case of paper customs declaration as prescribed in Clause 12, Article 1 of Decree No. 59/2018/NĐ-CP, implement as follows:

a) Responsibilities of express delivery enterprises:

a.1) Perform paper customs declaration in accordance with point a, Clause 2, Article 8 of this Circular;

a.2) Present customs documents and goods for inspection according to the decision of customs authorities;

a.3) Perform customs procedures as prescribed in Article 11 of this Circular for each waybill that does not match the declaration;

a.4) For cases allowed to supplement declarations as prescribed in point a.4, Clause 1, Article 7 of this Circular, submit two original copies of the request for supplementary declaration form according to Form 03/KBS/GSQL in Appendix II issued together with Circular No. 39/2018/TT-BTC and one copy of related documents for supplementary declaration to the Customs Sub-Department where the customs declaration was registered;

a.5) For cases of cancellation of declarations as prescribed in Clause 1, Article 13 of this Circular, submit two original copies of the request for cancellation of customs declaration form No. 04/HTK/GSQL in Appendix II issued together with Circular No. 39/2018/TT-BTC to the Customs Sub-Department where the customs declaration was registered;

a.6) Fulfill decisions of the customs authority as prescribed;

a.7) Confirm that goods have passed through the customs surveillance area in case customs surveillance is implemented for goods entering, being stored, or leaving warehouses or locations.

b) Responsibilities of customs authorities:

b.1) Receive and inspect the customs documents submitted by the enterprise;

b.2) The Director of the Customs Sub-Department decides to inspect goods using X-ray machines based on risk management principles:

b.2.1) In case the result of goods inspection does not show any suspicious signs, proceed with clearance of goods as prescribed;

b.2.2) In case the result of goods inspection shows suspicious signs, customs officers shall conduct direct physical inspection of goods according to each waybill or other transport documents of equivalent value showing suspicious signs:

b.2.2.1) If the inspection result matches the declaration, proceed with clearance of goods as prescribed;

b.2.2.2) If the inspection result does not match the declaration, handle violations and require the enterprise to perform customs procedures as prescribed in Article 11 of this Circular;

b.3) Receive and inspect supplementary declaration forms; clearly note the date and time of receipt of the supplementary declaration form; check the completeness and appropriateness of the supplementary declaration form; inspect the goods if necessary; notify the result of the inspection on the supplementary declaration form; return one copy of the supplementary declaration form with confirmation from the customs authority to the declarant;

b.4) Receive and inspect requests for cancellation of customs declarations from enterprises; check the reasons, conditions, and information of the customs declaration to be canceled; notify the result of cancellation on the request for cancellation; return one copy of the request for cancellation of customs declaration with confirmation from the customs authority to the declarant. The customs officer crosses out the customs declaration to be canceled with ink, signs, and stamps it; file the canceled customs declaration according to the registration number of the customs declaration;

b.5) Customs officers update information on confirmed cleared declarations into the Electronic Data Processing System as prescribed.”

9. Article 11 shall be amended and supplemented as follows:

“Article 11. Customs procedures for goods group 3 as stipulated in Article 6 of this Circular

1. Customs procedures shall be implemented in accordance with Circular No. 38/2015/TT-BTC and amended and supplemented by Circular No. 39/2018/TT-BTC.

2. Regarding customs value verification, handling the results of customs value verification, and determining the origin of goods shall be carried out in accordance with the laws on customs value and determination of origin for exported and imported goods.

3. The procedure for canceling the customs declaration form shall be implemented in accordance with Article 13 of this Circular.

10. Supplement Article 12a as follows:

“Article 12a. Customs supervision of exported and imported goods at consolidation sites, centralized inspection and supervision of postal and express consignment goods

1. Responsibilities of express delivery enterprises or businesses operating consolidation sites, centralized inspection and supervision of postal and express consignment goods in the process of bringing goods into, storing, and removing goods from warehouses and locations for exported and imported goods

1.1. In cases where there is a connection to the Electronic Data Processing System of Customs

a) During the process of loading and unloading goods into warehouses and locations

a.1) Updating actual information about goods brought into warehouses and locations according to the indicators specified in Form No. 01 Appendix III List 2 issued together with this Circular into the Electronic Data Processing System of Customs. In case there is secondary waybill information on the Electronic Data Processing System of Customs, the time to update information shall not exceed one hour after completing the loading and unloading of goods into warehouses and locations. In case there is no secondary waybill information on the Electronic Data Processing System of Customs, updating actual information about goods must be done before grouping goods.

a.2) Updating information about discrepancies in goods (if any) according to the indicators specified in Form No. 04 Appendix III List 2 issued together with this Circular and information about amendments and supplements to waybills into the Electronic Data Processing System of Customs in cases where the quantity and weight of goods entering warehouses and locations differ from the declared information on the Electronic Data Processing System of Customs.

b) During the storage of goods in warehouses and locations:

b.1) In case there is a change in stored goods in warehouses and locations, updating amendment and supplement information according to Form No. 02 or cancellation information according to Form No. 03 Appendix III List 2 issued together with this Circular into the Electronic Data Processing System of Customs.

b.2) In case goods are not intact, packaging is damaged or broken affecting quantity and weight, they must be kept in areas under video surveillance; cooperating with customs authorities to prepare an Abnormal Report; updating information according to the indicators specified in Form No. 02 or Form No. 03 Appendix III List 2 issued together with this Circular into the Electronic Data Processing System of Customs.

c) During the process of removing goods from warehouses and locations

c.1) Receiving information about goods meeting conditions to pass through the customs supervision area from the Electronic Data Processing System of Customs;

c.2) Only remove goods from warehouses or locations when the information on the package matches the information on goods meeting conditions to pass through customs surveillance zones;

c.3) Presenting goods for customs authorities to inspect through X-ray machines for goods groups 1 and 2, except when physical inspections have already been conducted;

c.4) Not removing goods from warehouses and locations upon receiving a Notification from the Electronic Data Processing System of Customs regarding a temporary halt in passing goods through the customs supervision area as stipulated in Clause 32, Article 1 of Circular No. 39/2018/TT-BTC. Informing the declarant to contact the customs authority for resolution according to regulations;

c.5) Immediately after removing goods from warehouses and locations, updating information about goods removed from warehouses and locations according to the indicators specified in Form No. 05 Appendix III List 2 issued together with this Circular into the Electronic Data Processing System of Customs;

c.6) Sending information requesting cancellation of confirmation of goods removal from warehouses and locations according to the indicators specified in Form No. 08 Appendix III List 2 issued together with this Circular to the Electronic Data Processing System of Customs.

1.2. In cases where there is no connection to the Electronic Data Processing System of Customs

a) Goods may be removed from warehouses and locations in the following cases:

a.1) For goods groups 1 and 2: after obtaining confirmation that goods meet conditions to pass through the customs supervision area by customs authorities on the Declaration List of Documents and Non-Commercial Export and Import Goods Valueless Forms HQ 07-BKTKTL, Detailed Declaration List of Goods HQ06-BKCTHH, or Declaration List of Low-Value Export and Import Goods HQ02-BKTKTGT Appendix I List 2 issued together with this Circular;

a.2) For goods group 3: after obtaining clearance confirmation by customs authorities on the paper customs declaration form or confirmation by customs officials (signed and stamped) on the list of goods according to Form No. 30/DSHH/GSQL Appendix V issued together with Circular No. 39/2018/TT-BTC;

a.3) For goods transferred between ports: after obtaining confirmation by customs officials (signed and stamped) on the Notification of Approval for Transport Declaration;

b) Presenting goods for customs authorities to inspect through X-ray machines for goods groups 1 and 2, except when physical inspections have already been conducted;

c) Inspecting and verifying the consistency of sealing numbers (if any), quantities, and weights of actual goods with the information on the Declaration List, list of goods, paper customs declaration form, or Notification of Approval for Transport Declaration to allow goods to be removed from the customs supervision area. In case the inspection and verification results are inconsistent, immediately notify the customs authority for handling;

d) Not removing goods from warehouses and locations upon receiving a Notification regarding a temporary halt in passing goods through the customs supervision area as stipulated in Clause 32, Article 1 of Circular No. 39/2018/TT-BTC. Informing the declarant to contact the customs authority for resolution according to regulations;

đ) Keeping a list of goods meeting conditions to pass through the customs supervision area according to Form No. 30/DSHH/GSQL Appendix V issued together with Circular No. 38/2015/TT-BTC for goods group 3 that implement electronic customs declarations.

2. Responsibilities of customs authorities in customs supervision of exported and imported goods during the processes of bringing into, storing, and removing from warehouses and locations

2.1. In cases where there is a connection to the Electronic Data Processing System of Customs

a) During the process of loading and unloading goods into warehouses and locations

Receive information on goods entering the warehouse, location, and any discrepancies in the goods information on the Electronic Data Processing System of Customs.

b) During the storage of goods in warehouses and locations:

b.1) Receive information for modification, supplementation, or cancellation (if any); review and approve the cancellation of information (if any) on the Electronic Data Processing System of Customs.

b.2) Inspect and prepare two Abnormal Reports according to Form HQ 08-BBBT in Appendix I, List 2 issued together with this Circular, while implementing the provisions at point b.1 of this clause for goods that are not intact, with damaged packaging, or broken.

c) During the process of removing goods from warehouses and locations

c.1) Send information on goods meeting the conditions to pass through the customs supervision area and changes in the declaration status (temporary suspension, removal of temporary suspension; cancellation) according to the information criteria specified in Form 06 or Form 07 in Appendix III, List 2 issued together with this Circular into the system of express delivery enterprises;

c.2) Conduct X-ray inspection for goods in Group 1 and Group 2, except where physical inspection has already been carried out. If the inspection results match the declaration, confirm that the goods meet the conditions to pass through the customs supervision area; if the inspection results do not match the declaration, open the goods for direct inspection according to regulations. If the direct inspection results match the declaration, confirm that the goods meet the conditions to pass through the customs supervision area; if the direct inspection results do not match the declaration, handle the violation according to regulations;

c.3) Guide the declarant to complete procedures for the consignment of goods subject to a temporary suspension notice or not meeting the conditions to pass through the customs supervision area;

c.4) Receive information about goods being removed from the warehouse, location from the enterprise's system;

c.5) Examine and decide to allow the cancellation of confirmation of goods exiting the warehouse, location on the Electronic Data Processing System of Customs and send the information to the system of express delivery enterprises;

2.2. In cases where there is no connection to the Electronic Data Processing System of Customs

a) Check the information on the list of goods or the Approval Notice for Declaration of Transport provided by the declarant against the information on the Electronic Data Processing System of Customs;

b) For cases requiring customs sealing according to Clause 28, Article 1 of Circular No. 39/2018/TT-BTC and Article 17 of this Circular, implement:

b.1) For imported goods removed from the warehouse, location for transportation to the centralized inspection and supervision site for postal and express items:

b.1.1) Inspect the external condition of the goods, the seal of the carrier (if any) against the customs declaration information on the Electronic Data Processing System of Customs, air waybill (if any);

b.1.2) Prepare a Handover Report sent to the customs authority at the destination for further customs procedures according to regulations;

b.1.3) Seal and confirm the customs seal (if any) on the Electronic Data Processing System of Customs.

In case of bulk goods, oversized goods, long and heavy goods that cannot be sealed, the customs officer shall note the condition "goods do not meet the sealing conditions" and clearly record other relevant information about the goods such as name, quantity, type, code mark, origin on the Handover Record or attach photos of the original state of the goods to the Handover Record (if necessary).

b.2) For exported goods entering the warehouse, location: Inspect and confirm the customs sealing status (if any) on the Electronic Data Processing System of Customs; confirm the arrival of goods on the Electronic Data Processing System of Customs.

c) Conduct X-ray inspection for goods in Group 1 and Group 2, except where physical inspection has already been carried out. If the inspection results match the declaration, confirm that the goods meet the conditions to pass through the customs supervision area; if the inspection results do not match the declaration, open the goods for direct inspection according to regulations. If the direct inspection results match the declaration, confirm that the goods meet the conditions to pass through the customs supervision area; if the direct inspection results do not match the declaration, handle the violation according to regulations;

d) Guide the declarant to complete customs procedures for the consignment of goods subject to a temporary suspension notice or not meeting the conditions to pass through the customs supervision area;

d) In case the goods meet the conditions to pass through the customs supervision area, after confirming the goods passing through the customs supervision area on the Electronic Data Processing System of Customs, the customs officer confirms (signs, stamps) on the document confirming the goods passing through the customs supervision area. In case of using an independent transport declaration, based on the notification of approved declaration provided by the declarant, the customs officer confirms (signs, stamps) on the first page of the notification of approved declaration and hands it over to the declarant;

In case the goods do not meet the conditions to pass through the customs supervision area, guide the declarant to complete the customs procedures according to regulations;

e) Confirm the goods passing through the customs supervision area or update the information on transported goods on the Electronic Data Processing System of Customs after the goods have passed through the customs supervision area for imported goods. Confirm the goods passing through the customs supervision area on the Electronic Data Processing System of Customs after the goods have been loaded onto the means of transport for exported goods.

3. The supervision of goods transported from the import port to the centralized inspection and supervision site for postal and express items and vice versa shall be implemented according to the supervision regulations for goods entering and leaving the warehouse as stipulated in Circular No. 39/2018/TT-BTC."

11. Amend Clause 2 and Clause 3 of Article 12 as follows:

"2. For exported goods that cannot be delivered to the recipient and must be re-imported to return to the sender,

a) Responsibilities of express delivery enterprises:

a.1) Carry out customs procedures as for imported goods under Article 11 of this Circular. When filling out the customs declaration form, clearly indicate the initial export declaration number in Box 32 of Form HQ/2015/NK in Appendix IV issued with Circular No. 38/2015/TT-BTC (for paper customs declarations), in the remarks section (for electronic declarations).

a.2) Submit the following documents to the customs authority:

a.2.1) Customs documents as prescribed in Clause 3 of Article 8 of this Circular, excluding the import permit and specialized inspection result notification;

a.2.2) A copy of the notification from the foreign express delivery enterprise regarding the returned goods due to lack of recipient: One copy;

a.2.3) Original export customs declaration: One copy for cases where the declaration was made on a paper customs declaration form.

a.3) Carry out tax refund, non-payment of taxes, and handling of excess tax payments (if any) according to regulations.

b) Responsibilities of the Customs Sub-Department:

b.1) Accept the documents submitted by the express delivery enterprise;

b.2) Check and compare the information on the initial export declaration with the information declared on the import declaration. If the inspection results match, implement the provisions at points b.3 and b.4 of this clause. If the inspection results do not match, request the enterprise to supplement and perfect the documents. If the enterprise cannot supplement and perfect the documents, carry out customs procedures for imported goods including tax policies and commodity policies for imported goods;

b.3) Carry out customs procedures for imported goods as prescribed in Article 11 of this Circular;

b.4) Carry out tax refund, non-payment of taxes, and handling of excess tax payments (if any) according to regulations.

3. For imported goods that need to be refunded to the original source:

a) In case the customs declaration has not been registered or the customs declaration has been registered but not yet cleared:

a.1) Responsibilities of the express delivery enterprise

a.1.1) Send a document to the Customs Sub-Department where the goods are stored for return to the country of origin, clearly stating: reasons for returning, request for re-export, transport document number when bringing goods into Vietnam (if available); estimated time for return, re-export port, means of transportation for re-exported goods.

a.1.2) In case the location where the goods are stored for return to the country of origin does not fall under the management area of the Export Customs Sub-Department, declare an independent cargo movement declaration to transport the goods from the storage location to the export port.

a.2) Responsibilities of the Customs Sub-Department where the goods are stored for return to the country of origin

a.2.1) Receive and examine the document submitted by the enterprise;

a.2.2) If the location where the goods are stored falls within the management area of the Export Customs Sub-Department:

a.2.2.1) In cases without suspicion, supervise the re-export of goods;

a.2.2.2) In cases with suspicious signs, conduct a full inspection of the consignment: if the inspection results are consistent and there are no other suspicious information, approve the re-export. If the goods do not match the contents on the transport document or there is information confirming that the consignment violates regulations, handle according to the provisions.

a.2.3) If the location where the goods are stored does not fall within the management area of the Export Customs Sub-Department:

a.2.3.1) In cases without suspicion, process customs procedures for independently transported goods to transport the goods from the storage location to the export port;

a.2.3.2) In cases with suspicious signs, conduct a full inspection of the consignment: if the inspection results are consistent and there are no other suspicious information, process customs procedures for independently transported goods to transport the goods to the export port. If the goods do not match the contents on the transport document or there is information confirming that the consignment violates regulations, handle according to the provisions.

a.2.4) Cancel the customs declaration in cases where the customs declaration has been registered but not yet cleared according to regulations.

b) In case the customs declaration has been cleared

b.1) Responsibilities of the express delivery enterprise

b.1.1) Submit the customs declaration file to the customs authority:

b.1.1.1) The customs declaration file stipulated in Clause 3, Article 8 of this Circular, except for the export permit and the notification of specialized inspection results;

b.1.1.2) Original import customs declaration: one copy of the scanned document for cases declared on paper customs declaration forms.

b.1.2) Process customs procedures as for exported goods according to the provisions of Article 11 of this Circular. When declaring the customs declaration, clearly state the original import customs declaration number in box 26 of the HQ/2015/XK form Appendix IV issued together with Circular No. 38/2015/TT-BTC (for paper customs declarations), at the note section (for electronic customs declarations).

b.1.3) Process refund of tax, non-payment of tax, handling of excess tax paid (if any) according to regulations.

b.2) Responsibilities of the Customs Sub-Department where the goods are stored for return to the country of origin

b.2.1) Receive the customs declaration file submitted by the express delivery enterprise;

b.2.2) Check and compare the information on the original import customs declaration with the information declared on the export customs declaration. If the check and comparison results are consistent, implement the provisions of points b.2.3, b.2.4, and b.2.5 of this clause. If the check and comparison results are inconsistent, require the enterprise to supplement and complete the file. If the enterprise cannot supplement and complete the file, process the procedures as for exported goods including regulations on tax policy and commodity policy for exported goods;

b.2.3) Process customs procedures for exported goods as stipulated in Article 11 of this Circular;

b.2.4) Conduct an actual inspection of goods for imported goods that have passed through the supervised area;

b.2.5) Process refund of tax, non-payment of tax, handling of excess tax paid (if any) according to regulations.”

12. Article 13 is amended and supplemented as follows:

"Article 13. Cancellation of customs declarations

1. Cases for cancellation of customs declarations:

a) Cases as prescribed in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

b) Customs declarations that have been registered but not yet cleared for goods to be returned to the country of origin.

c) Declaring multiple customs declarations for the same consignment of goods (duplicate declaration information).

d) Imported goods that have been declared on a customs declaration and completed destruction procedures in Vietnam according to regulations.

đ) For goods in Group 1 and Group 2, in addition to the cases prescribed in points a, b, c, and d of Clause 1 of this Article, electronic customs declarations can be canceled in the following cases:

đ.1) The customs declaration was declared incorrectly according to the group of goods not in accordance with the provisions of Article 6 of this Circular after handling violations according to regulations.

đ.2) The customs declaration contains incorrect information in items that are not allowed to be modified or supplemented as prescribed in Part B Section I, Part B Section II of Appendix II List 2 issued together with this Circular, except in the following cases: the import customs declaration has been cleared or released and the goods have passed through the customs supervision area; the export customs declaration has been cleared or released and the goods have actually been exported.

2. Procedures for canceling customs declarations

a) For cases prescribed in point a of Clause 1 of this Article, cancel the customs declaration according to the provisions of Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

b) For cases prescribed in point b of Clause 1 of this Article, cancel the customs declaration as for cases where the customs declaration has been registered but not yet cleared due to system failures in the Electronic Data Processing System and the paper customs declaration has been cleared or released or the goods have been returned for storage according to Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

c) For cases prescribed in points c and đ.2 of Clause 1 of this Article, cancel the customs declaration as for cases where the customs declaration is canceled upon request of the declarant according to Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

d) In the case provided for in Point d Clause 1 of this Article, the customs declaration shall be canceled as if the goods did not meet the regulations on specialized management and inspection, after handling the violation with the supplementary penalty of re-exporting or destroying the goods as prescribed in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

đ) In the case provided for in Point đ Clause 1 of this Article, the express delivery enterprise must cancel the customs declaration before submitting a new customs declaration. The procedure for canceling the customs declaration shall be carried out as if the customs declaration had no value for customs procedures as prescribed in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC.

13. Amend Clause 2 of Article 14 as follows:

“2. Express delivery enterprises are authorized to pay taxes; fines; late payment fees; determined taxes; customs fees; transit goods fees on behalf of the consignor in accordance with the provisions of the laws.

In cases where express delivery enterprises anticipate having to pay taxes; fines; late payment fees; determined taxes; customs fees; transit goods fees on behalf of the consignor, they shall deposit such amounts into the account of the customs authority at the State Treasury where the customs declaration is registered.

14. Article 15 is amended and supplemented as follows:

“Article 15. Handling of Taxes

1. The customs authority shall implement tax exemptions, reductions, refunds, non-collection of export duties, import duties, and other types of taxes (if applicable) for exported and imported goods in accordance with the provisions of the legal documents on taxation and tax administration.

2. The customs authority shall handle overpaid taxes, late payment fees, and fines according to the provisions of Clause 64, Article 1 of Circular No. 39/2018/TT-BTC.

15. Article 16 is amended and supplemented as follows:

“Article 16. Determination of Tax

1. In cases where express delivery enterprises pay taxes on behalf of the consignor for exported and imported goods during or after clearance, the express delivery enterprise shall be responsible for paying the determined tax according to the regulations.

2. In cases where the consignor pays the tax or another party authorized by the consignor (not the express delivery enterprise) pays the tax for exported and imported goods during or after clearance, the consignor or the authorized party shall be responsible for paying the determined tax according to the regulations.

3. Procedures and processes for determining taxes in cases where the customs authority determines the tax shall be implemented in accordance with the provisions of Article 48 of Circular No. 38/2015/TT-BTC and Clause 27, Article 1 of Circular No. 39/2018/TT-BTC.

16. Article 17 is amended and supplemented as follows:

“Article 17. Customs Procedures for Exported and Imported Goods Transferred Between Ports via Express Delivery Services

1. General Provisions

a) Exported goods transferred between ports via express delivery services are goods that have completed customs procedures and are transported from the place of export customs declaration to the centralized inspection and supervision location for postal and express delivery goods, or from this centralized inspection and supervision location to another centralized inspection and supervision location for postal and express delivery goods, or from this centralized inspection and supervision location to the export port.

b) Imported goods transferred between ports via express delivery services are goods that have not yet completed customs procedures and are transported from the import port (where the goods arrive in Vietnam) to the centralized inspection and supervision location for postal and express delivery goods, or from this centralized inspection and supervision location to another centralized inspection and supervision location for express delivery goods.

c) The centralized inspection and supervision locations for postal and express delivery goods as stipulated in Points a and b of this Clause are locations recognized in accordance with the provisions of Decree No. 68/2016/NĐ-CP dated July 1, 2016 of the Government on conditions for operating duty-free goods, warehouses, customs declaration locations, centralized inspection and supervision locations.

d) Exported and imported goods transferred between ports must be transported along the specified route and within the time frame recorded in the customs documents and be under customs supervision through sealing. During transportation, the exported and imported goods must maintain their original condition and customs seals.

In cases of force majeure where the original condition of the goods, customs seals, or the transportation route, schedule, or mode of transport cannot be maintained due to force majeure, the express delivery enterprise or the enterprise managing the entry and exit of goods from the warehouse must take necessary measures to minimize and prevent losses and immediately notify the customs authority through the hotline on the General Department of Customs' website. If immediate notification to the customs authority is not possible, it should be reported to the local police, border guard, or coast guard for confirmation, followed by notification to the customs authority for handling according to the regulations.

2. Customs Procedures for Exported and Imported Goods Transferred Between Ports via Express Delivery Services

a) Customs Documents

a.1) Independent transport declaration form according to the information criteria specified in Form No. 07 of Appendix I issued together with Circular No. 39/2018/TT-BTC.

a.2) Air waybill or other transport documents of equivalent value as prescribed by law (except for exported goods): One copy.

In cases where all goods have been declared on the electronic cargo manifest on the Electronic Data Processing System, if the declarant enters the file code notified by the customs authority on the Electronic Data Processing System in the "Note 1" criterion, there is no need to submit a copy of the air waybill in the customs document set.

b) Responsibilities of the declarant, the Customs Sub-department where the goods are transported from, and the Customs Sub-department where the goods are transported to: Implement according to the customs procedures for goods in transit through the territory of Vietnam as stipulated in Clause 29, Article 1 of Circular No. 39/2018/TT-BTC.

For the responsibility of the declarant: can supplement the "means of transport" information criterion at Item 6.3 of Appendix I issued together with Circular No. 39/2018/TT-BTC after the goods have been confirmed by the customs authority as meeting the conditions for transportation on the Electronic Data Processing System (BOA) and before the customs authority updates the arrival information on the Electronic Data Processing System (BIA).

c) The sealing of customs, supplementary declaration of customs documents, and cancellation of independent transport declaration: Implement according to the provisions set out in Clause 28, Article 1 of Circular No. 39/2018/TT-BTC.

3. Enterprises operating consolidation points, centralized inspection, and supervision of postal and express delivery goods acting as declarants may implement customs procedures under the independent transport form for exported and imported goods sent via international express delivery services transferred at border gates in accordance with contracts signed with express delivery enterprises.

17. Article 18 shall be amended and supplemented as follows:

“Article 18. Customs procedures for imported goods or exported goods containing transiting goods sent via express delivery services

Shall be implemented according to the customs procedures for transiting goods that are separated, packed together in containers, wagons with exported goods that have completed customs procedures, goods expected to be imported, and goods sent via postal and express delivery services as stipulated in Clause 29, Article 1 of Circular No. 39/2018/TT-BTC.”

18. Amend and supplement Point b, Clause 1 of Article 19 as follows:

“b) Delivering goods to express delivery enterprises.”

19. Replace the phrase "customs fee" in Chapter III of Circular No. 191/2015/TT-BTC with "customs fee, transit goods fee".

20. Amend and supplement some contents in the Appendices issued along with Circular No. 191/2015/TT-BTC as follows:

a) Amend Model HQ 02-BKTKGT in Appendix I to become Model HQ 02-BKTKTGT in Appendix 1, Annex 2 issued along with this Circular;

b) Add Models HQ 05-BLKHH, HQ 06-BKCTHH, HQ 07-BKTKTL, HQ 08-BBBT in Appendix I, Annex 2 issued along with this Circular;

c) Amend Appendices II and III to become Appendices II and III, Annex 2 issued along with this Circular.

Article 3. Transitional Provisions

During the period of upgrading the Electronic Data Processing System to meet the requirements of this Circular:

1. For enterprises designated in accordance with the Law on Posts:

Implement customs procedures for packages and consignments of Group 1 exported and imported goods in accordance with Clause 4, Article 1 of this Circular.

2. For express delivery enterprises:

a) Declare customs for Group 1 exported and imported goods in accordance with the declaration procedures in cases where the Electronic Data Processing System encounters technical issues.

b) Declare customs for Group 2 exported and imported goods based on the information criteria guided in Part A of Appendix II issued along with Circular No. 191/2015/TT-BTC dated November 24, 2015, of the Minister of Finance.

1. The General Department of Customs shall be responsible for building the Electronic Data Processing System to meet the requirements stipulated in this Circular.

2. In cases where international treaties to which Vietnam is a party provide for time limits for cargo release, the General Department of Customs shall be responsible for organizing implementation in accordance with such international treaties.

Article 5. Effective Date

1. This Circular takes effect from October 15, 2019.

2. This Circular abolishes:

a) Article 12, Article 13, Article 14, Article 15, Article 16, and Article 17 of Circular No. 49/2015/TT-BTC of the Minister of Finance.

b) Article 20, Article 21, Article 22, Article 23, Article 24, and Article 25 of Circular No. 191/2015/TT-BTC of the Minister of Finance.

3. During implementation, if the relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. In case of any difficulties arising during implementation, organizations and individuals involved are requested to report to the Ministry of Finance (through the General Department of Customs) for consolidation and guidance on resolution.