Joint Circular No. 62/2011/TTLT-BTC-BCT-BGTVT amends and supplements Section IV of the Joint Circular No. 08/2004/TTLT-BTM-BTC-BGTVT dated December 17, 2004 issued by the Ministry of Trade (now the Ministry of Industry and Trade), the Ministry of Finance, and the Ministry of Transport guiding the implementation of container transshipment services at Vietnamese seaports.

Joint Circular No. 62/2011/TTLT-BTC-BCT-BGTVT amends and supplements Section IV of Circular No. 08/2004 guiding customs procedures for goods packed in containers transshipped at Vietnamese seaports. This regulation applies to the Ministry of Industry and Trade, the Ministry of Finance, and the Ministry of Transport.

Document No.62/2011/TTLT-BTC-BCT-BGTVT
Document typeJoint Circular
Issuing authorityMinistry of Finance
Updated26/06/2026
SectorIndustry and Trade; Transport; Finance
FieldTax AdministrationFees and Charges
Issued date13/05/2011
Effective date28/06/2011
Expiry date
StatusIn effect
✦ Smart summary

Joint Circular No. 62/2011/TTLT-BTC-BCT-BGTVT amends and supplements Section IV of Circular No. 08/2004 guiding customs procedures for goods packed in containers transshipped at Vietnamese seaports. This regulation applies to the Ministry of Industry and Trade, the Ministry of Finance, and the Ministry of Transport.

Scope of application

The Ministry of Industry and Trade, the Ministry of Finance, and the Ministry of Transport

Key points

  • The Ministry of Industry and Trade, the Ministry of Finance, and the Ministry of Transport shall implement customs procedures for goods packed in transshipped containers in accordance with Article 43 of Circular No. 194/2010/TT-BTC.
  • This Circular takes effect from June 28, 2011, and will be reviewed and resolved annually.

🌐 Social impact of this document

  • Positive impact: Reduces administrative procedures for businesses transporting containers.
  • Negative impact: Requires time for ministries and sectors to adjust their working procedures.

❓ Frequently asked questions

How are customs procedures for transshipped container goods carried out?

According to Article 43 of Circular No. 194/2010/TT-BTC, customs procedures for transshipped container goods are implemented according to regulations on procedures for bringing goods into and out of transshipment ports.

When does this Circular take effect?

Joint Circular No. 62/2011/TTLT-BTC-BCT-BGTVT takes effect from June 28, 2011.

How will the ministries and sectors resolve issues?

The Ministry of Industry and Trade, the Ministry of Finance, and the Ministry of Transport will coordinate to promptly address any issues arising during the implementation process.

Is it necessary to hold annual experience-sharing meetings?

Yes, the ministries and sectors will organize annual meetings to review the implementation of the provisions and guidelines set forth in Joint Circular No. 08/2004/TTLT-BTM-BTC-BGTVT and this Circular.

To whom does this Circular apply?

This Circular applies to the Ministry of Industry and Trade, the Ministry of Finance, and the Ministry of Transport.

Full text

MINISTRY OF FINANCE - Ministry of Industry and Trade - Ministry of Transport
Trade - Ministry of Transport
transportation

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Decision No. 62/2011/TTLT-BTC-BCT-BGTVT
Hanoi, May 13, 2011

JOINT CIRCULAR

Amending and supplementing Section IV of Circular Joint Circular No. 08/2004/TTLT-BTM-BTC-BGTVT dated December 17, 2004 guiding the implementation of container transshipment services at Vietnamese seaports issued by the Ministry of Trade (now the Ministry of Industry and Trade), the Ministry of Finance, and the Ministry of Transport

in 2004 guiding the implementation of container transshipment services at Vietnamese seaports

issued by the Ministry of Trade (now the Ministry of Industry and Trade), the Ministry of Finance, and the Ministry of Transport

_____________________________

 

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 189/2007/ND-CP dated December 27, 2007, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 51/2008/NĐ-CP dated April 22, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Transport;

Pursuant to the Government Decree No. 81/2018/NĐ-CP dated May 22, 2018, detailing the Trade Law on trade promotion activities;
Pursuant to the Vietnam Maritime Code No. 40/2005/QH11 dated June 14, 2005;

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001, and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Customs Law;

Implementing the guidance of the Prime Minister in Official Letter No. 1163/VPCP-CN dated March 15, 2004 of the Office of the Government regarding container transshipment services at Vietnamese seaports;

The Joint Ministries of Industry and Trade, Finance, and Transport hereby agree to stipulate as follows:

Article 1. Amending and supplementing Section IV of Joint Circular No. 08/2004/TTLT-BTM-BTC-BGTVT dated December 17, 2004 of the Joint Ministries of Trade (now the Ministry of Industry and Trade), Finance, and Transport guiding the implementation of container transshipment services at Vietnamese seaports as follows:

"IV. Customs procedures for goods packed in transshipment containers Customs procedures for goods packed in transshipment containers shall be carried out in accordance with Article 43 on customs procedures for goods brought into and taken out of transshipment ports as stipulated in Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance guiding customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods."

Article 2. Effective Implementation:

1. This joint circular takes effect from June 28, 2011

2. During the implementation process, the Ministry of Industry and Trade, the Ministry of Finance, and the Ministry of Transport will coordinate to promptly address any arising issues and difficulties, and annually organize meetings to review experiences in implementing the regulations and guidelines set forth in Joint Circular No. 08/2004/TTLT-BTM-BTC-BGTVT dated December 17, 2004 of the Ministry of Trade (now the Ministry of Industry and Trade), the Ministry of Finance, and the Ministry of Transport, and this joint circular.

DEPUTY MINISTER
MINISTRY OF INDUSTRY AND TRADE
DEPUTY MINISTER

Nguyen Thanh Binh
DEPUTY MINISTER
DEPUTY MINISTER OF TRANSPORT

Nguyen Hong Truong
DEPUTY MINISTER
MINISTRY OF FINANCE
DEPUTY MINISTER

Do Hoang Anh Tuan

Original document (PDF)

Open PDF in a new tab ↗

Relations map

62/2011/TTLT-BTC-BCT-BGTVT
Joint Circular No. 62/2011/TTLT-BTC-BCT-BGTVT amends and supplements Section IV of the Joint Circular No. 08/2004/TTLT-BTM-BTC-BGTVT dated December 17, 2004 issued by the Ministry of Trade (now the Ministry of Industry and Trade), the Ministry of Finance, and the Ministry of Transport guiding the implementation of container transshipment services at Vietnamese seaports.
In effect

Click a document to open. A red border = a relation that changes validity.