Decree No. 64/2020/NĐ-CP guiding the implementation of the Istanbul Temporary Admission System

DECREE

GUIDELINES FOR IMPLEMENTING THE TEMPORARY MANAGEMENT REGIME UNDER THE ISTANBUL CONVENTION

Based on the Law Amending and Supplementing Certain Provisions of the Government Organization Law and the Local Administration Organization Law dated November 22, 2019;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Trade Law dated June 14, 2005;

Pursuant to the Export Tax, Import Tax Law dated April 6, 2016;

Pursuant to the Law on Treaties dated April 9, 2016;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to the Law on Tax Administration dated November 29, 2006 and the Laws amending and supplementing certain provisions of the Law on Tax Administration;

To implement the Istanbul Convention on Temporary Admission;

At the proposal of the Minister of Finance;

The Government issues this Decree guiding the implementation of the temporary management regime under the Istanbul Convention on Temporary Admission.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree guides customs procedures, customs inspection and supervision, procedures for issuing and returning the temporary admission book (hereinafter referred to as the "temporary admission book"), ensuring import duties, other taxes, late payment fees, fines, and fees and charges (if any) for goods subject to temporary admission under the Istanbul Convention on Temporary Admission of Goods (hereinafter referred to as the "Istanbul Convention").

2. This Decree does not apply to goods sent through postal services or goods in transit.

Article 2. Applicability

1. Organizations and individuals implementing temporary admission of goods in accordance with the provisions of this Decree.

2. Customs authorities and customs officers.

3. Guaranteeing body.

4. Organizations and individuals with related rights and obligations, other agencies and organizations coordinating in managing goods subject to temporary admission as prescribed in this Decree.

Article 3. Explanation of Terms

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

1. Temporary admission of goods is a management regime applicable to goods temporarily imported for re-export or temporarily exported for re-import into a country or territory that is a member of the ATA Convention (1961) or the Istanbul Convention (1990) of the World Customs Organization on Temporary Admission of Goods.

2. The temporary admission book (hereinafter referred to as the "ATA Carnet") is a document for implementing temporary admission of goods, accepted as a substitute for the customs declaration form to handle customs procedures and ensure payment of import duties, other taxes, late payment fees, fines, and fees and charges (if any) for goods subject to temporary admission as prescribed in this Decree.

3. The guarantee amount is a sum of money or a letter of guarantee issued by a credit institution or foreign bank branch submitted to the Vietnam Chamber of Commerce and Industry for temporarily exported goods to fulfill the obligation of paying import duties, other taxes, late payment fees, fines, and fees and charges (if any) at the country of temporary admission.

4. The guaranteeing body is the authority issuing the ATA Carnet and has the obligation to pay import duties, other taxes, late payment fees, fines, and fees and charges arising during the period of temporary admission of goods as prescribed in this Decree according to the value of the guarantee amount.

5. The holder of the ATA Carnet is the owner of the goods requesting issuance of the ATA Carnet.

6. The declarant for customs procedures for goods subject to temporary admission (referred to as the "declarant") is the holder of the ATA Carnet or a customs clearance agent as provided by law or an event organizing unit as prescribed in this Decree authorized by the holder of the ATA Carnet. In cases where the holder of the ATA Carnet is a foreign organization or individual not present in Vietnam, the declarant is a customs clearance agent or an event organizing unit authorized by the holder of the ATA Carnet.

7. Events as prescribed in this Decree include:

a) Exhibitions, trade fairs, demonstrations, displays on commerce, technology, industry, agriculture, handicrafts, charity, sports, culture, art, fine arts, science, education, religion, and tourism;

b) International conferences, seminars, formal meetings, and memorial events.

Events prescribed in this paragraph do not apply in cases where individuals temporarily admit goods for sale abroad.

8. National guarantee is the financial obligation undertaken by domestic insurance organizations with the World Chambers Federation (WCF) to pay the customs authorities of the country of temporary admission when the holder of the ATA Carnet violates the laws of the country of temporary admission and the guaranteeing body in Vietnam refuses to pay or the guarantee amount is insufficient to cover the payment to the customs authorities of the country of temporary admission. The national guarantee is implemented by the guaranteeing body in Vietnam, which is the Vietnam Chamber of Commerce and Industry (hereinafter referred to as VCCI), when participating in the international chain of guarantees to implement the temporary admission mechanism in Vietnam through a guarantee insurance policy.

Release of guarantee is the act of the guaranteeing body terminating the effect of the letter of guarantee issued by a credit institution or foreign bank branch or refunding the deposit already paid to guarantee goods subject to temporary admission as prescribed in this Decree.

Chapter II

TEMPORARY ADMISSION OF GOODS

Article 4. Temporary Management of Goods

1. The following goods may be temporarily managed

a) Goods for display at events specified in Clause 7, Article 3 of this Decree;

b) Goods used at events including: goods necessary for the purpose of introducing foreign machinery or exhibition equipment; construction materials and decorations, including electrical equipment for booths and counters; advertising and display materials to introduce goods;

c) Equipment including translation devices, audio and video recording equipment, educational, scientific, and cultural films used at events.

2. Goods temporarily managed under this Decree during participation in events shall not be used for other purposes. Upon completion of the event, temporarily managed goods must be re-exported, re-imported, or undergo domestic consumption procedures, change of use purpose according to the provisions of the law.

Temporarily managed goods are only permitted to be used at events in Vietnam after completing temporary import procedures as stipulated in Article 15 of this Decree.

Article 5. Conditions for Applying Temporary Management

1. Temporarily managed goods must comply with policies on management of temporarily imported re-exported goods and temporarily exported re-imported goods under the law.

2. Temporarily managed goods must be suitable for organizing and participating in events specified in Clause 7, Article 3 of this Decree and identified by serial number or distinctive identification marks.

3. The declarant uses an ATA Carnet still valid according to the model prescribed in Appendix I issued together with this Decree and issued by the ATA Carnet issuing authority to perform customs procedures.

Article 6. Duration of Temporary Management of Goods

1. The duration of temporary import and re-export of temporarily managed goods is twelve months from the date the goods complete temporary import procedures and within the validity period of the ATA Carnet (including the validity period of replacement ATA Carnets).

2. The duration of temporary export and re-import of temporarily managed goods is twelve months from the date the goods complete temporary export procedures and within the validity period of the ATA Carnet (including the validity period of replacement ATA Carnets).

3. In cases where goods cannot be re-exported out of the country of arrival before the expiration of the period specified in Clause 2 of this Article, the declarant shall issue a replacement ATA Carnet in accordance with Article 9 of this Decree to extend the temporary export and re-import period at the customs office where the temporary export procedures were carried out.

4. In cases where goods cannot be re-exported within the time limit specified in Clause 1 of this Article due to being detained pursuant to a decision of the competent authority, during the detention period according to the decision of the competent authority, the ATA Carnet holder will not be subject to violation penalties for exceeding the temporary import period without re-exporting.

Article 7. Cases of Termination of Temporary Management

1. Temporarily managed goods have completed re-export procedures (including cases of completing re-export procedures sent to bonded warehouses, moved into duty-free zones), re-importation, evidence of re-importation, re-exportation:

a) For temporarily imported goods that are re-exported, the original copy confirmed, stamped by the Vietnamese Customs Authority, and the re-export invoice or paper customs declaration form for goods re-exported through a paper customs declaration form;

b) For temporarily exported goods that are re-imported, the original copy and re-import invoice confirmed, stamped by the Vietnamese Customs Authority, or the paper customs declaration form for goods re-imported through a paper customs declaration form.

2. Temporarily managed goods that are not re-exported or re-imported have completed procedures for changing the purpose of use (including giving, presenting, or donating), specialized domestic consumption.

3. Goods destroyed according to the decision of the competent authority, damaged, severely damaged, completely lost due to accidents or force majeure confirmed by the competent authority and have completed tax obligations according to the law for temporarily imported re-exported goods and temporarily exported re-imported goods.

4. Temporarily managed goods confiscated by the competent authority according to the law of the temporary management country.

Chapter III

PROCEDURES FOR ISSUING AND RETURNING ATA CARNETS

Article 8. Procedures for Issuing ATA Carnets

1. The issuing authority for ATA Carnets in Vietnam is VCCI.

2. Documents required to apply for an ATA Carnet include:

a) A registration of the authorized signatory's signature for the application for an ATA Carnet and the company seal (in case of organizational applicants applying for an ATA Carnet) according to Model No. 01/ĐK stipulated in Appendix III issued together with this Decree (for the first-time application for an ATA Carnet): 01 original copy;

b) An application form for an ATA Carnet according to Model No. 02/ĐĐN stipulated in Appendix III issued together with this Decree: 01 original copy;

c) A sample ATA Carnet filled out (typed) with all information on both sides of the cover page according to the ATA Carnet model stipulated in Appendix I issued together with this Decree: 01 original copy and 01 photocopy;

d) A letter of guarantee issued by a credit institution or a foreign bank branch or a payment receipt to VCCI: 01 original copy;

đ) A power of attorney according to Model No. 03/GUQ stipulated in Appendix III issued together with this Decree in cases where the applicant for the ATA Carnet is not the holder: 01 original copy;

e) A confirmation document from the competent authority regarding the organization or participation in the event as prescribed in Clause 7, Article 3 of this Decree: 01 photocopy;

g) Relevant documents: Documents showing the value of the consignment, certificates of origin (if any): 01 photocopy.

3. Responsibilities of the ATA Carnet Holder:

a) Submit the application documents for an ATA Carnet as prescribed in Clause 2 of this Article to VCCI;

b) Present goods for inspection upon VCCI's request;

c) Pay the fee for issuing an ATA Carnet as prescribed;

d) After receiving the ATA Carnet from VCCI, the holder shall not add additional information about goods to the General List already registered in the ATA Carnet.

4. Responsibilities of VCCI:

a) Advise the ATA Carnet holder on relevant information concerning commodity policies, documents required by countries expected to temporarily control goods, routes of the consignment, rights and responsibilities of the ATA Carnet holder, guarantee amounts, and fees for issuing an ATA Carnet;

b) Receive and check the completeness and validity of the application documents for an ATA Carnet as prescribed in Clause 2 of this Article.

If the documents are complete and valid, VCCI will issue the ATA Carnet within seven working days from the date of receipt of the complete application documents submitted by the ATA Carnet holder.

In cases where it is necessary to verify the goods against the information declared by the holder when applying for the ATA Carnet, VCCI will conduct an actual inspection of the goods before issuing the ATA Carnet.

If the documents are incomplete or invalid, or if the results of the actual inspection of the goods are inconsistent, VCCI will send a written request to the ATA Carnet holder to clarify or provide additional information and documents as prescribed in Clause 2 of this Article, at the latest one working day from the date of receipt of the documents or the completion of the actual inspection of the goods.

c) Print, issue ATA Carnets, collect, declare, manage, and use the fees for issuing ATA Carnets as prescribed;

d) Update ATA Carnet information into the Electronic Data Processing System of Customs. In cases where there is no Electronic Data Processing System of Customs, VCCI will notify in writing and send 01 photocopy of the issued ATA Carnet to the Ministry of Finance (General Department of Customs) within three working days from the date of issuance of the ATA Carnet;

đ) Return the ATA Carnet to the holder and retain 01 photocopy of the issued ATA Carnet along with the application documents for the ATA Carnet.

5. The ATA Carnet has a validity period of twelve months from the date of issuance.

6. The level of collection, management, declaration, and use of fees for issuing ATA Carnets shall be implemented in accordance with Point c, Clause 1, Article 26 of this Decree.

Article 9. Issuance of Replacement ATA Carnets

1. Cases for issuing replacement ATA Carnets

a) Goods cannot be re-imported into Vietnam before the ATA Carnet expires;

b) The ATA Carnet is lost, damaged, or destroyed within its validity period on the territory of one of the parties to the Istanbul Convention;

c) Amending or supplementing information on the ATA Carnet issued by VCCI, except for information about goods on the ATA Carnet when the ATA Carnet has not yet completed temporary export procedures;

2. Documents required for requesting issuance of a replacement ATA Carnet include:

a) Application form for issuance of a replacement ATA Carnet according to Model No. 02/ĐĐN stipulated in Appendix III promulgated together with this Decree: 01 original copy;

b) Sample of the ATA Carnet fully filled out with all information on both sides of the cover page according to the ATA Carnet model stipulated in Appendix I promulgated together with this Decree: 01 original copy and 01 photocopy;

c) Power of attorney according to Model No. 03/GUQ stipulated in Appendix III promulgated together with this Decree in case the applicant for the replacement ATA Carnet is not the holder of the ATA Carnet: 01 original copy;

d) Confirmation document from the competent authority regarding the organization or participation in the event specified in Clause 7, Article 3 of this Decree: 01 photocopy;

đ) Proof of loss or destruction of the ATA Carnet (in cases of loss or destruction as specified in point b, Clause 1, Article 9 of this Decree): 01 photocopy;

e) The old ATA Carnet to be replaced (in cases where the old ATA Carnet still has at least 20 days remaining validity or is torn): 01 original copy;

g) Relevant documents related to amended or supplemented information (if any): 01 photocopy;

h) Guarantee letter issued by a credit institution or foreign bank branch or payment receipt to VCCI (for cases specified in point a, Clause 1, Article 9 of this Decree): 01 original copy.

3. Responsibilities of the ATA Carnet Holder

a) Submitting the application documents for issuance of a replacement ATA Carnet as stipulated in Clause 2, Article 9 of this Decree;

b) Present goods for inspection upon VCCI's request;

c) Paying the fee for issuance of a replacement ATA Carnet as prescribed;

d) After receiving the replacement ATA Carnet, the holder shall not add the name of goods to the General List already registered in the replaced ATA Carnet;

đ) In cases where the conditions for issuance of a replacement ATA Carnet are not met, the declarant shall complete the customs declaration form for re-imported goods in accordance with the law;

e) Before using the replacement ATA Carnet, the holder must present it to the customs office handling the first temporary export shipment of the replaced ATA Carnet for confirmation;

4. Responsibilities of VCCI:

a) Receiving and checking the completeness and validity of the documents as stipulated in Clause 2, Article 9 of this Decree;

In cases where the documents are complete and valid and fall under the provisions of Clause 1, Article 9 of this Decree, VCCI will issue the replacement ATA Carnet within seven working days from the date of receipt of the complete and valid documents;

The replacement ATA Carnet issued under point a, Clause 1, Article 9 of this Decree will have the same information as the old ATA Carnet, except for the number, issuance date, and validity period of the ATA Carnet. The replacement ATA Carnet becomes effective immediately after the old ATA Carnet expires. The phrase "Replacement Carnet for ATA Carnet No... (old number)" will be printed on the front green cover page of the replacement ATA Carnet and the phrase "Replacement Carnet" will be printed on all stubs and coupons of the replacement ATA Carnet;

The replacement ATA Carnet issued under point b, Clause 1, Article 9 of this Decree will have the same information as the old ATA Carnet. The phrase "Replacement Carnet" will be printed on the front green cover page of the replacement ATA Carnet and on all stubs and coupons of the replacement ATA Carnet;

The replacement ATA Carnet issued under point c, Clause 1, Article 9 of this Decree will have the following information similar to the old ATA Carnet: number, goods, and other information that the holder does not request to amend;

Collecting the fee for issuance of a replacement ATA Carnet as prescribed;

In cases where the documents are incomplete or invalid, VCCI will send a written request for the holder to provide additional information and documents as stipulated in Clause 2, Article 9 of this Decree, no later than one working day from the date of receipt of the documents;

b) In cases not falling under the conditions for issuance of a replacement ATA Carnet as stipulated in Clause 1, Article 9 of this Decree, VCCI will issue a written refusal within two working days from the date of receipt of the application for issuance of a replacement ATA Carnet and guide the holder to complete the customs declaration form for re-imported goods in accordance with the law;

c) Updating information on the replacement ATA Carnet into the Electronic Data Processing System of Customs. In cases where there is no Electronic Data Processing System of Customs, VCCI will notify in writing and send one photocopy of the replacement ATA Carnet to the Ministry of Finance (General Department of Customs) within three working days from the date of issuance of the replacement ATA Carnet;

d) Returning the replacement ATA Carnet and the old ATA Carnet in cases specified in point a, point b (for cases of damage) of Clause 1, Article 9 of this Decree and retaining one photocopy of the issued replacement ATA Carnet along with the application documents for issuance of a replacement ATA Carnet;

5. Responsibilities of the Customs Authority:

a) Accepting the replacement ATA Carnet presented by the holder;

b) Within eight hours from the time of accepting the replacement ATA Carnet, the customs office handling the first temporary export or import shipment of the replaced ATA Carnet will compare the information on the replacement ATA Carnet with the information in the Electronic Data Processing System of Customs or the photocopies of the cover page, yellow stub (Counter foil) for temporarily exported goods, or white stub (Counter foil) for temporarily imported goods (in cases where there is no Electronic Data Processing System of Customs). If the comparison results match, the customs office will record and confirm the information on the replacement ATA Carnet according to Appendix II promulgated together with this Decree and return the replacement ATA Carnet to the declarant;

c) Updating information on the replacement ATA Carnet into the Electronic Data Processing System of Customs. In cases where there is no Electronic Data Processing System of Customs, the customs office will retain photocopies of the cover page of the replacement ATA Carnet, yellow stub (Counter foil) for temporarily exported goods, or white stub (Counter foil) for temporarily imported goods;

d) In cases where the conditions for confirming information on the replacement ATA Carnet as stipulated in point b of this clause are not met, guiding the holder to complete the customs declaration form for re-imported or re-exported goods in accordance with the law, and updating the information on the re-import or re-export declaration form into the Electronic Data Processing System of Customs after completing the re-import or re-export procedures;

6. Validity Period of the Replacement ATA Carnet:

a) In the case provided for in point a, Clause 1 of this Article, the usage period of the replaced ATA Carnet shall be twelve months from the date of issuance.

b) In the case provided for in points b and c, Clause 1 of this Article, the usage period of the replaced ATA Carnet shall be the same as that of the old ATA Carnet.

Article 10. Procedures for Returning the ATA Carnet

1. Documents for returning the ATA Carnet

a) The used ATA Carnet (including all stubs, stub sheets, and remaining sheets in the book) or the replacement ATA Carnet and the old ATA Carnet in the case provided for in point d, Clause 4, Article 9 of this Decree (the replacement and old books including all stubs, stub sheets, and remaining sheets in the book) or the unused ATA Carnet (including all stubs, stub sheets, and issued sheets): One original copy;

b) Proof of completion of temporary custody of goods for cases of domestic consumption, change of purpose of use, destruction, loss, or destruction abroad (if applicable): One original copy.

2. Responsibilities of the ATA Carnet Holder

The ATA Carnet holder is responsible for submitting the documents for returning the ATA Carnet as stipulated in Clause 1 of this Article to VCCI.

3. Responsibilities of VCCI

a) Receiving, checking the completeness and validity of the documents as stipulated in Clause 1 of this Article.

If the documents are complete and valid, within two working days from the date of receiving the complete and valid documents, VCCI will notify in writing the holder of the ATA Carnet and proceed to recover the ATA Carnet.

If the documents are incomplete or invalid, at the latest within one working day from the date of receipt of the documents, VCCI will issue a written request for the holder to provide additional information and documents as stipulated in Clause 1 of this Article.

If the additional information and documents provided by the holder are valid, within two working days from the date of receiving the additional information and documents, VCCI will notify in writing the holder and proceed to recover the ATA Carnet.

If the additional information and documents provided by the holder are not valid or if the holder fails to provide the required information and documents within ten working days from the date VCCI issues the request for additional information and documents, VCCI will issue a written notification of refusal to recover the ATA Carnet to the holder.

b) Implementing the release of the security guarantee for the ATA Carnet holder according to Article 19 of this Decree.

Chapter IV

CUSTOMS PROCEDURES

Article 11. Rights and Obligations of the Customs Declaration Maker

1. The Customs Declaration Maker has the following rights:

In addition to the rights of the Customs Declaration Maker as stipulated in Clause 1, Article 18 of the Law on Customs, the Customs Declaration Maker also has the following additional rights:

a) To be guided by the customs authority in handling customs procedures for temporarily imported/exported goods as prescribed in this Decree;

b) To choose to handle customs procedures for temporarily imported/exported goods as prescribed in this Decree or to carry out customs procedures for other temporarily imported/exported goods as prescribed by law.

2. The Customs Declaration Maker has the following obligations:

In addition to fulfilling the obligations of the Customs Declaration Maker as stipulated in Clause 2, Article 18 of the Law on Customs, the Customs Declaration Maker also has the following obligations:

a) To comply with the regulations on temporary import/export of goods as prescribed in this Decree and to ensure that temporary import/export goods are marked with distinctive features and identification marks to ensure that re-exported/re-imported goods are indeed the same goods that were temporarily imported/exported;

b) To fully fulfill the declaration and payment obligations for export duties, import duties, other taxes, late payment fees, and charges (if any) to the customs authority where the temporary import/export procedures were carried out in cases where the goods change their intended use, are consumed domestically, are damaged, destroyed, or lost due to accidents or force majeure during the temporary import/export period and are not re-exported/re-imported.

Article 12. Place for Customs Procedures on Temporary Storage Goods

1. Customs procedures for temporary storage goods shall be carried out at the Customs Sub-Department at the border gate.

2. In cases where temporary storage goods are sent through express delivery services, customs procedures shall be conducted at the Customs Sub-Department managing the concentration point for inspection and centralized supervision of express delivery goods.

Article 13. Temporary Export Procedures

1. Customs Documents:

a) The ATA Carnet issued by VCCI according to the Model prescribed in Appendix I attached to this Decree;

b) Export permit, specialized inspection result notification as stipulated by law: one original copy.

In cases where specialized laws require submission of a copy or do not specify whether an original or a copy should be submitted, the declarant may submit a copy.

c) Confirmation document from the competent authority regarding the organization or participation in the event specified in Clause 7, Article 3 of this Decree: one copy.

2. Responsibilities of the Declarant:

a) Present the ATA Carnet and submit the documents specified in points b and c of Clause 1 of this Article to the Customs Department.

If the documents specified in point b of Clause 1 of this Article are sent electronically by the specialized inspection agency or the specialized state management agency through the National Single Window Portal, the declarant does not need to submit paper copies when handling customs procedures.

b) Present the goods for actual inspection by the Customs Department upon request.

3. Responsibilities of the Customs Department:

a) Accept and inspect the customs documents specified in Clause 1 of this Article submitted and presented by the declarant.

b) In case the inspection results of the documents are inconsistent, the Customs Department will not carry out customs procedures as prescribed in this Decree within two working hours from the time of document inspection, clearly stating the reasons and notifying VCCI in writing. At the same time, guide the declarant to follow the temporary export re-import procedures as stipulated by law.

c) In case the inspection results of the documents are consistent, conduct actual inspection of the goods based on risk management application.

The period for document inspection and actual inspection of goods shall be implemented in accordance with Clause 2, Article 23 of the Customs Law.

In cases requiring actual inspection of goods, if the inspection results match the documents, proceed with subsequent tasks as specified in points d, đ, e, and g of this clause. If the inspection results do not match the documents, follow the provisions of point b of this clause.

d) Record and confirm information on the ATA Carnet in accordance with Appendix II attached to this Decree.

đ) Supervise the actual export consignment.

e) Update ATA Carnet information into the Electronic Data Processing System. In cases where there is no Electronic Data Processing System, the Customs Department retains a copy of the cover page of the ATA Carnet and the yellow counterfoil.

g) Return the ATA Carnet to the declarant and retain the yellow Exportation Voucher without the counterfoil.

Article 14. Re-Import Procedures

1. Customs Documents:

a) The ATA Carnet with confirmation from the Customs Department when handling temporary export procedures: one original copy.

b) Transport documents or other transport documents of equivalent value for goods transported by sea, air, rail, and multimodal transport: one copy.

c) Specialized inspection result notification as stipulated by law: one original copy.

In cases where specialized laws require submission of a copy or do not specify whether an original or a copy should be submitted, the declarant may submit a copy.

2. Responsibilities of the Declarant:

a) Present the ATA Carnet and submit the documents specified in points b and c of Clause 1 of this Article to the Customs Department.

If the documents specified in point c of Clause 1 of this Article are sent electronically by the specialized inspection agency or the specialized state management agency through the National Single Window Portal, the declarant does not need to submit paper copies when handling customs procedures.

b) Present the goods for actual inspection upon request of the Customs Department.

3. Responsibilities of the Customs Department handling re-import procedures:

a) Accept and inspect the customs documents as specified in Clause 1 of this Article submitted and presented by the declarant.

b) In case the inspection results of the documents are inconsistent, request the declarant to provide additional information and documents. If the declarant fails to provide or supplement the required information and documents within five working days from the date the Customs Department requests, or if the supplemented information and documents are inconsistent, the Customs Department will not carry out re-import customs procedures as stipulated in this Decree. At the same time, guide the declarant to follow the re-import procedures on the paper customs declaration form as stipulated by law and update the re-import declaration information into the Electronic Data Processing System.

In case violations are detected, handle them according to relevant laws and notify VCCI for coordinated handling.

c) In case the inspection results of the documents are consistent, conduct actual inspection of the goods based on risk management application.

The period for document inspection and actual inspection of goods shall be implemented in accordance with Clause 2, Article 23 of the Customs Law.

In cases requiring actual inspection of goods, if the inspection results match the documents, proceed with subsequent tasks as specified in points d, đ, and e of this clause. If the inspection results do not match the documents, do not carry out re-import customs procedures as stipulated in this Decree. At the same time, guide the declarant to follow the re-import procedures on the paper customs declaration form as stipulated by law and update the re-import declaration information into the Electronic Data Processing System.

d) Record and confirm information on the ATA Carnet in accordance with Appendix II attached to this Decree.

đ) Update ATA Carnet information into the Electronic Data Processing System. In cases where there is no Electronic Data Processing System, the Customs Department retains a copy of the cover page of the ATA Carnet and the yellow counterfoil, and simultaneously photocopy the yellow Re-importation Voucher for the Customs Sub-Department handling temporary export procedures (in cases where the re-import procedures are handled at a different Customs Sub-Department from the one handling temporary export).

e) Return the ATA Carnet to the declarant and retain the yellow Re-importation Voucher without the counterfoil.

4. In case the ATA Carnet is lost, damaged, destroyed, or has expired at the time of customs procedures and the declarant cannot present a replacement ATA Carnet, the customs authority at the re-importation procedure shall guide the declarant to complete the customs declaration form for re-imported goods in accordance with the law and update the re-import declaration information into the Electronic Data Processing System.

Article 15. Temporary Import Procedures

1. Customs Documents:

a) ATA Carnet: 01 original copy; if the ATA Carnet and list are not in Vietnamese or English, the declarant must submit a Vietnamese translation and bear responsibility for the accuracy of the translation;

b) Temporary import permit, notification of specialized inspection results as prescribed by law: 01 original copy.

In cases where specialized laws require submission of a copy or do not specify whether an original or a copy should be submitted, the declarant may submit a copy.

c) Confirmation document from the competent authority regarding the organization or participation in the event specified in Clause 7, Article 3 of this Decree: 01 copy;

d) Transport document or other transport documents of equivalent value for goods transported by sea, air, rail, and multimodal transport: 01 copy.

2. Responsibilities of the Declarant:

a) Present the ATA Carnet and submit the documents stipulated in points b, c, and d of Clause 1 of this Article to the customs authority.

If the document stipulated in point b of Clause 1 of this Article is sent electronically through the National Single Window Portal by the specialized inspection agency or the relevant state management agency, the declarant is not required to submit a paper copy when handling customs procedures;

b) Present the goods for actual inspection upon request of the Customs Department.

3. Responsibilities of the Customs Department:

a) Accept and inspect the customs documents specified in Clause 1 of this Article submitted and presented by the declarant.

b) If the result of the file review does not comply, the customs procedures prescribed in this Decree shall not be carried out within 02 working hours from the time of reviewing the file, and the reasons shall be clearly stated. At the same time, guide the declarant to follow the temporary import and re-export procedures as prescribed by law;

c) If the result of the file review stipulated in points a, b, and c of Clause 1 of this Article complies, but there is suspicion about the information on the ATA Carnet and the accompanying goods list, within 02 hours from receiving the file, the Customs Branch shall request VCCI to verify the suspicious information. Within 02 days from receiving the Customs Branch's document, VCCI shall have the responsibility to verify and respond to the requesting Customs Branch; if VCCI’s verification result does not comply, then proceed according to the provisions of point b of this Clause.

If the file review result or VCCI’s verification information complies, then conduct an actual goods inspection based on risk management principles.

The period for document inspection and actual inspection of goods shall be implemented in accordance with Clause 2, Article 23 of the Customs Law.

If an actual goods inspection is required, if the inspection result matches the file, proceed with subsequent tasks as stipulated in points d, đ, and e of this Clause; if the inspection result does not match the file, proceed according to the provisions of point b of this Clause;

d) Record and confirm information on the ATA Carnet in accordance with Appendix II attached to this Decree.

đ) Update the ATA Carnet information into the Electronic Data Processing System; if the system is not available, the customs authority shall retain a copy of the cover page of the ATA Carnet and the white counterfoil;

e) Return the ATA Carnet to the declarant, retain the white Importation Voucher without the counterfoil.

Article 16. Re-export Procedures

1. Customs Documents:

The ATA Carnet with confirmation from the customs authority when processing temporary import procedures: 01 original copy.

2. Responsibilities of the Declarant:

a) Present the ATA Carnet to the customs authority where customs procedures are being processed;

b) Present the goods for actual inspection by the Customs Department upon request.

3. Responsibilities of the Customs Department:

a) Receive and check the ATA Carnet presented by the declarant;

b) In case the result of the file review does not match, request the declarant to provide additional information and documents. If within 05 working days from the date the customs authority requests but the declarant does not provide or supplement the information and documents, or if the supplementary information and documents do not match, the re-export customs procedures shall not be carried out as prescribed in this Decree. At the same time, guide the declarant to process the customs declaration on paper for re-exported goods according to the law and update the re-export declaration information into the Electronic Data Processing System of Customs.

In case violations are detected, handle them according to relevant laws and notify VCCI for coordinated handling.

c) In case the inspection results of the documents are consistent, conduct actual inspection of the goods based on risk management application.

The period for document inspection and actual inspection of goods shall be implemented in accordance with Clause 2, Article 23 of the Customs Law.

In case a physical inspection of the goods is required, if the result of the physical inspection matches the file, proceed with subsequent tasks as stipulated in points d, đ, and e of this Clause. If the result of the physical inspection does not match the file, the re-export customs procedures shall not be carried out as prescribed in this Decree, and at the same time, guide the declarant to process the customs declaration on paper for re-exported goods according to the law and update the re-export declaration information into the Electronic Data Processing System of Customs;

d) Record and confirm information on the ATA Carnet in accordance with Appendix II attached to this Decree.

đ) Update the ATA Carnet information into the Electronic Data Processing System of Customs. In cases where there is no Electronic Data Processing System of Customs, the customs authority retains a copy of the cover page of the ATA Carnet and the white counterfoil (Counterfoil), and simultaneously copies the white re-export voucher (Re-exportation Voucher) for the customs sub-department where the temporary import procedures were conducted (in cases where the re-export procedures are carried out at a different customs sub-department than the one handling the temporary import);

e) Return the ATA Carnet to the declarant and retain the white re-export voucher (Re-exportation Voucher) without the counterfoil.

4. In cases where the ATA Carnet is lost, torn, destroyed, or has expired at the time of customs procedures and the declarant cannot present a replacement ATA Carnet, the customs authority where the re-export procedures are being processed will guide the declarant to process the customs declaration on paper for re-exported goods according to the law and update the re-export declaration information into the Electronic Data Processing System of Customs.

Article 17. Goods under temporary management transferred for domestic consumption, change of purpose, re-exported into bonded warehouses, duty-free zones, destroyed goods, damaged, severely damaged, or totally lost due to accidents or force majeure

1. Procedures for transferring for domestic consumption, changing purpose, re-exporting into bonded warehouses, duty-free zones:

a) The declarant processes the transfer for domestic consumption, change of purpose, and re-exporting into bonded warehouses, duty-free zones according to the law;

b) The customs authority bases on the completed customs declaration for transferring for domestic consumption, changing purpose, and re-exporting into bonded warehouses, duty-free zones to confirm the information on the ATA Carnet as prescribed in Appendix II issued together with this Decree;

c) The customs authority updates the information on goods transferred for domestic consumption, changed purpose, and re-exported into bonded warehouses, duty-free zones into the Electronic Data Processing System of Customs,

2. In cases where goods under temporary management are destroyed, damaged, severely damaged, or totally lost due to accidents or force majeure:

a) The customs authority bases on the destruction record, accident or force majeure confirmation document of the competent authority and tax payment receipt (if any) to confirm the information on the ATA Carnet as prescribed in Appendix II issued together with this Decree;

b) The customs authority updates the information on goods destroyed, damaged, severely damaged, or totally lost due to accidents or force majeure into the Electronic Data Processing System of Customs.

Chapter V

ENSURING TEMPORARY MANAGEMENT GOODS

Article 18. Guarantee for Temporary Importation Goods

1. The guarantee authority in Vietnam is VCCI.

2. The guarantee amount for issuing an ATA Carnet is determined by VCCI at 110% of the highest total import tax and other taxes of the country through which the temporary imported goods pass.

In case the guarantee amount is insufficient to cover the import tax, other taxes, late payment fees, fines, and charges (if any) of the temporary imported goods, the ATA Carnet holder shall be responsible for paying the remaining amounts to VCCI.

3. For goods temporarily exported from Vietnam, the guarantee currency is the Vietnamese Dong. In other cases, the guarantee currency shall be implemented according to the regulations of the exporting country.

4. The currency for paying taxes arising in Vietnam is the Vietnamese Dong, except where permitted to declare and pay taxes in freely convertible foreign currencies in accordance with the laws on tax management. The exchange rate for calculating taxes shall be implemented in accordance with the laws on customs.

5. The value for calculating import tax in Vietnam shall be implemented in accordance with the laws on export tax and import tax.

6. The calculation of import tax and other types of taxes (if any) in Vietnam shall be implemented in accordance with the laws on taxation.

7. The ATA Carnet holder shall provide a guarantee by submitting a letter of guarantee issued by a credit institution or a foreign bank branch, or depositing the guarantee amount with VCCI before obtaining the ATA Carnet.

8. The maximum guarantee period is 33 months from the date of issuance of the ATA Carnet.

9. If the guarantee authority or the ATA Carnet holder fails to pay the tax within the prescribed time limit, they must pay late payment fees. The calculation of late payment fees shall be carried out in accordance with the laws on tax management.

Beyond the prescribed tax payment deadline, if the guarantee authority or the ATA Carnet holder has not paid the full amount of tax, late payment fees, and fines (if any) into the state budget, the customs authority shall apply coercive measures in accordance with the regulations.

Article 19. Release of Guarantee

1. Within five working days from the date of receiving a complete and valid ATA Carnet return file as stipulated in Article 10 of this Decree, VCCI shall release the guarantee for the ATA Carnet holder.

2. In case the ATA Carnet is lost, torn, or destroyed, the guarantee can only be released after 21 months from the expiration date of the ATA Carnet.

Article 20. Fulfillment of Guarantee Obligations

1. For temporarily imported goods for re-export:

a) Within ten working days from the end of the temporary importation for re-export period specified in Clause 1, Article 6 of this Decree, if the ATA Carnet holder does not submit proof of completion of temporary management of goods as stipulated in Article 7 of this Decree, the customs authority handling the temporary import procedures shall notify VCCI of the import tax, other taxes, late payment fees, fines, and charges (if any) as prescribed by the laws on taxation for the guarantee authority of the exporting country to settle; the determination of late payment fees shall be carried out in accordance with the laws on tax management;

b) After six months from the date VCCI requests, if the guarantee authority of the exporting country does not provide proof of completion of temporary management of goods as stipulated in Article 7 of this Decree to VCCI, the guarantee authority of the exporting country shall pay the import tax, other taxes, late payment fees, fines, and charges (if any) to VCCI;

VCCI shall pay the customs authority handling the temporary import procedures within five working days from the date of receipt of the amount from the guarantee authority of the exporting country.

In case the guarantee authority of the exporting country does not pay or pays insufficiently the import tax, other taxes, late payment fees, fines, and charges (if any), VCCI shall notify the World Chambers Federation (WCF) to recover the full amount of import tax, other taxes, late payment fees, fines, and charges (if any);

c) Within three months from the date of payment of the import tax, other taxes, late payment fees, fines, and charges (if any), if the guarantee authority of the exporting country or the ATA Carnet holder presents proof of completion of temporary management of goods as stipulated in Article 7 of this Decree, the customs authority handling the temporary import procedures shall be responsible for checking or coordinating with relevant units to verify the information; if there is sufficient basis to determine that the goods have completed temporary management, it shall refund the amount paid by the guarantee authority of the exporting country to VCCI to transfer back to the guarantee authority of the exporting country. The refund process shall be carried out in accordance with the laws on tax management regarding the handling of taxes, late payment fees, fines, and overpaid payments.

2. For temporarily exported goods for re-import:

a) Upon expiration of the temporary export for re-import period specified in Clause 2, Article 6 of this Decree, if the ATA Carnet holder does not re-import the goods, the customs authority handling the temporary export procedures shall handle the violation according to the law and impose estimated tax if necessary;

b) Within six months from the date the guarantee authority of the importing country notifies VCCI to pay the import tax, other taxes, late payment fees, fines, and charges (if any), VCCI shall request the ATA Carnet holder to provide proof of completion of temporary management of goods as stipulated in Article 7 of this Decree. If the ATA Carnet holder does not provide proof of completion of temporary management of goods as stipulated in Article 7 of this Decree, VCCI shall pay the import tax, other taxes, late payment fees, fines, and charges (if any) from the guarantee amount of the ATA Carnet holder to the guarantee authority of the importing country;

c) Within three months from the date VCCI pays the import tax, other taxes, late payment fees, fines, and charges (if any) to the guarantee authority of the importing country, if the ATA Carnet holder provides proof of completion of temporary management of goods as stipulated in Article 7 of this Decree, VCCI shall request the guarantee authority of the importing country to refund the amount VCCI has paid and release the guarantee for the ATA Carnet holder (if applicable).

3. After twelve months from the date the ATA Carnet expires, the issuing guarantee authority does not have to pay any import duties, other taxes, late payment fees, fines, and charges (if any), unless requested by the guarantee authority where the tax liability arises.

4. In case the customs authority discovers that the re-export procedures out of the destination country or re-importation back to Vietnam are not in accordance with regulations or due to fraudulent information, VCCI shall be responsible for paying the import duties, other taxes, late payment fees, fines, and charges (if any) from the ATA Carnet guarantee amount provided by the ATA Carnet holder to the customs authority of the destination country.

Chapter VI

EXEMPTIONS FROM TAXES, REDUCTIONS IN TAXES AND TAX MANAGEMENT FOR TEMPORARY GOODS

Article 21. Exemption from Taxes on Temporary Goods

1. Goods subject to temporary management under this Decree when temporarily imported for re-export or temporarily exported for re-import within the period specified in Article 6 of this Decree shall be exempted from taxes and shall not be subject to taxes under the Istanbul Convention to participate in events specified in Clause 7, Article 3 of this Decree.

Goods subject to temporary management under this Decree, upon expiration of the temporary management period without being re-imported, must declare and pay all types of taxes according to the laws on export goods taxes.

2. The customs authority at the place of customs procedures shall base on the ATA Carnet to implement exemptions from export taxes, import taxes, and not collect special consumption taxes, environmental protection taxes, value-added taxes as prescribed by tax laws.

Article 22. Reduction in Tax Payments

1. Goods damaged, destroyed, severely damaged, or lost due to accidents or force majeure, certified by authorized agencies or organizations, shall be eligible for reduced export and import taxes as prescribed by the Law on Export and Import Taxes.

2. Procedures, documentation, and authority for tax reduction shall be carried out in accordance with the Law on Export and Import Taxes, the Law on Tax Administration, and guiding documents. Among these, the customs declaration form shall be replaced by the export or import certificate of the ATA Carnet.

Chapter VII

MANAGEMENT OF NATIONAL GUARANTEE AMOUNTS

Article 23. Management of National Guarantee Amounts

1. The national guarantee amount shall be implemented through surety insurance.

2. VCCI shall be the organization to negotiate and sign surety insurance contracts with insurance companies. VCCI has the obligation to accept debts and fulfill repayment obligations to insurance companies.

3. Annual surety insurance premiums shall be allocated to VCCI according to the State Budget Law.

Chapter VIII

IMPLEMENTATION

Article 24. Handling Violations and Resolving Disputes

1. In cases where the ATA Carnet holder transfers domestic consumption, changes the purpose of use, but fails to declare and pay taxes voluntarily, and such failure is discovered and reported by the customs authority or another competent authority, the customs authority shall determine the amount of taxes due, calculate late payment fees, and impose penalties as prescribed by law.

2. In cases where the ATA Carnet holder fraudulently reports and provides false information or documents in the application for an ATA Carnet or uses the ATA Carnet for purposes other than those declared initially; falsifies documents or the ATA Carnet; adds information to the list of goods in the issued ATA Carnet, the ATA Carnet holder shall be penalized for violations as prescribed by law.

3. In cases where disputes arise between the customs authority of the temporary management country, the temporary management guarantee authority, and the ATA Carnet holder, the disputes shall be resolved in accordance with the Istanbul Convention on Temporary Admission of Goods.

Article 25. Effective Date

This Decree takes effect from July 30, 2020.

Article 26. Implementation organization and responsibility for enforcement

1. The Ministry of Finance shall be responsible:

a) Organizing and guiding the implementation of the contents assigned under this Decree;

b) Taking the lead in building the Electronic Data Processing System for Customs to ensure monitoring, statistics, and management of temporarily held goods;

c) Prescribing the level of collection, payment regime, declaration, management, and use of fees for issuing ATA Carnets in accordance with the laws on fees and charges;

d) Providing information on tax policies, valuation, and other related policies for goods expected to be temporarily imported into Vietnam within seven working days from the date of receipt of the request letter from VCCI.

2. The Vietnam Chamber of Commerce and Industry (VCCI) shall be responsible:

a) Paying import duties, other taxes, late payment penalties, fines, and fees (if any) for temporarily held goods from the ATA Carnet guaranty fund according to this Decree;

b) Being responsible for updating and providing information on the Import Tariff and Other Taxes Schedule, the List of Prohibited Export and Import Goods, temporarily suspended export and import goods, and the List of Temporarily Imported Re-exported Goods and Temporarily Exported Re-imported Goods as prescribed by law to the International Chamber of Commerce (ICC) and the International Bureau of Chambers of Commerce (IBCC);

c) Providing the General Department of Customs with a list of countries or territories participating in the Istanbul Convention and the names of organizations issuing ATA Carnets;

d) Exchanging information with the issuing authority or organization of an ATA Carnet in one of the countries or territories specified in point c of this clause when the Customs Sub-department handling temporary import procedures has doubts and requests VCCI to verify the information of the ATA Carnet.

3. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities are responsible for implementing this Decree./.