Decision No. 69/2003/QD-BTC of the Minister of Finance promulgating regulations on customs procedures for exported, imported, and transited goods; means of transport exiting, entering, and transiting at the economic and trade promotion zone of Lao Bao, Quang Tri province.

 

Pursuant to …;

Regarding the issuance of Regulations on customs procedures for exported, imported, and transiting goods; means of transport exiting, entering, and transiting at the economic and trade development encouraged area of Lao Bao, Quang Tri province

THE MINISTER OF FINANCE

Based on the Customs Law No. 29/2001-QH10 adopted by the National Assembly on June 29, 2001;

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

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

Based on Decision No. 219/1998/QD-TTg dated November 12, 1998 and Decision No. 08/2002/QD-TTg dated January 11, 2002 of the Prime Minister concerning the Rules of the Lao Bao Trade Zone;

Article 1. Amends Clause 1, Article 15 of Circular No. 86/2013/TT-BTC dated July 26, 2013 as follows:

Pursuant to …;

Article 1: Attached to this Decision are the Regulations on customs procedures for exported, imported, and transiting goods; means of transport exiting, entering, and transiting into and out of the economic and trade development encouraged area of Lao Bao, Quang Tri province.

Article 2: This Decision shall take effect fifteen days from the date of publication in the Official Gazette. The Circular No. 04/1999/TT-TCHQ dated June 18, 1999 of the General Department of Customs on customs procedures for exported, imported goods; means of transport exiting, entering at the economic and trade development encouraged area of Lao Bao, Quang Tri province is hereby abolished.

Article 3: The Director of the General Department of Customs, Heads of units under and affiliated with the Ministry of Finance, relevant organizations and individuals are responsible for implementing this Decision./.

 

 

REGULATIONS

Regarding the issuance of Regulations on customs procedures for exported, imported, and transiting goods; means of transport exiting, entering, and transiting at the economic and trade development encouraged area of Lao Bao, Quang Tri province
(Attached to Decision No. 69/2003/QD-BTC dated May 14, 2003 of the Minister of Finance)

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

1. This document provides guidance on customs procedures, customs inspection, and supervision systems for exported, imported, and transiting goods; means of transport exiting, entering, and transiting into and out of the economic and trade development encouraged area of Lao Bao, Quang Tri province (hereinafter referred to as the Lao Bao Trade Zone).

2. Goods exported, imported under which type of procedure shall be subject to the current customs procedures applicable to that type.

3. Preferential tax policies on export and import duties, special consumption taxes, value-added taxes for goods exported, imported by enterprises operating in the Lao Bao Trade Zone shall be implemented in accordance with Decision No. 219/1998/QD-TTg dated November 12, 1998 and Decision No. 08/2002/QD-TTg dated January 11, 2002 of the Prime Minister, Circular No. 16/2002/TT-BTC dated February 8, 2002 of the Ministry of Finance guiding financial regulations applicable in the Lao Bao Trade Zone, Quang Tri province and other related documents of the Ministry of Finance concerning taxation in the Lao Bao Trade Zone.

Policies on export and import commodities shall be implemented in accordance with Decision No. 46/2001/QD-TTg dated April 4, 2001 of the Prime Minister on management of export and import goods during the period 2001-2005 and documents guiding the implementation of Decision No. 46/2001/QD-TTg issued by relevant Ministries and Circular No. 11/1999/TT-BTM dated May 11, 1999 of the Ministry of Commerce guiding the implementation of Decision No. 219/1998/QD-TTg of the Prime Minister.

4. Means of transport and goods exported, imported, and transiting through the Lao Bao Trade Zone may only pass through Gate A (the Lao Bao International Border Gate) and Gate B (located on Route 9 at the end of Tan Hop commune, which is the endpoint of the Lao Bao Trade Zone towards the interior of Vietnam).

5. Goods transported from the interior to be exported abroad via the Lao Bao Border Gate shall handle customs procedures at the Domestic Revenue Office or the Lao Bao International Border Gate Revenue Office. The transportation of goods to the Lao Bao Border Gate shall comply with regulations for goods being transferred to another border gate for export.

6. Goods imported from abroad into the interior via the Lao Bao Border Gate shall handle customs procedures at the Lao Bao International Border Gate Revenue Office or the Domestic Revenue Office.

In case customs procedures are handled at the Domestic Revenue Office, the transportation of goods from the Lao Bao Border Gate to locations within the interior shall comply with regulations for goods being transferred to another border gate for import.

In case customs procedures are handled at the Lao Bao International Border Gate Revenue Office, goods passing through the Lao Bao Trade Zone must be under the supervision of the Lao Bao Trade Zone Revenue Office.

7. Goods exported from the Lao Bao Trade Zone to foreign countries:

- If passing through Gate B, customs procedures shall be handled at the Lao Bao Trade Zone Revenue Office.

- If passing through Gate A, customs procedures shall be handled at the Lao Bao International Border Gate Revenue Office.

8. Goods brought into the interior for consumption from the Lao Bao Trade Zone shall handle customs procedures at the Lao Bao Trade Zone Revenue Office.

9. Means of transport exiting, entering, and transiting; goods, luggage, foreign currency of persons exiting, entering, and transiting shall handle customs procedures at the Lao Bao International Border Gate Revenue Office.

10. When authorized to establish a joint checkpoint at the intersection between the Ho Chi Minh Highway and the Lao Bao Trade Zone, the Quang Tri Provincial Tax Department shall be responsible for deploying forces to inspect and supervise goods and means of transport entering and exiting the Lao Bao Trade Zone at this point.

Until such a joint checkpoint is established, the Quang Tri Provincial Tax Department shall deploy a customs checkpoint to monitor domestic means of transport passing through the Lao Bao Trade Zone. This checkpoint shall not handle customs procedures for exported and imported goods; means of transport exiting and entering.

Domestic means of transport passing through the Lao Bao Trade Zone must be under the supervision of the customs checkpoint and the Lao Bao Trade Zone Gate B Revenue Office.

11. The Quang Tri Provincial Tax Department shall be responsible for combating smuggling, preventing illegal imports of goods across borders, and combating commercial fraud within the scope and territory of operation of customs as stipulated in Decree No. 107/2002/NĐ-CP dated December 23, 2002 of the Government. Outside the territory of customs operations, the People's Committee of Quang Tri Province shall be responsible for directing other functional forces to combat smuggling and transporting contraband goods from the Lao Bao Trade Zone into the interior.

II. CUSTOMS PROCEDURES

1. Imported goods from abroad into the Lao Bao Trade Zone:

1.1. For goods imported into the Lao Bao Trade Zone through Gate B:

a/ Responsibilities of enterprises operating in the Lao Bao Trade Zone:

- Declare customs and submit customs documents in accordance with regulations for each type of import at the Lao Bao Trade Zone Revenue Office.

- Perform other obligations as prescribed by the Customs Law, Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection and supervision regimes, and guiding documents on this matter.

b/ Responsibilities of the Customs Sub-Department of the SEZ:

- Carry out customs procedures in accordance with the prescribed regulations for each type of import.

- Implement regulations concerning imported goods transferred to another port.

c/ Responsibilities of the Customs Sub-Department at the entry border gate:

Implement regulations regarding the tasks of the entry border gate customs department for imported goods transferred to another port.

d/ Responsibilities of Gate B Customs:

Be responsible for controlling and supervising goods when they pass through Gate B to enter the SEZ.

1.2. For goods imported through Gate A:

a/ Responsibilities of enterprises operating in the Lao Bao Trade Zone:

- Declare customs and submit customs documents in accordance with the prescribed regulations for each type of import at the International Border Gate Customs Sub-Department of Lao Bao.

- Perform other obligations as prescribed by the Customs Law, Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection and supervision regimes, and guiding documents on this matter.

b/ Responsibilities of the International Border Gate Customs Sub-Department of Lao Bao:

- Carry out customs procedures in accordance with the prescribed regulations for each type of import.

- Notify the Customs Sub-Department of the SEZ of relevant data related to the imported consignment.

2. For goods from domestic areas brought into the SEZ:

The customs authority will only process formalities upon request of the enterprise. The customs procedures shall be carried out as follows:

2.1. In case domestic enterprises register customs formalities at the Customs Sub-Department of the SEZ:

a/ Responsibilities of the SEZ enterprise and domestic enterprise:

- Declare customs and submit customs documents in accordance with the prescribed regulations for each type of import and export. In cases where goods are internally transported between the enterprise and its branches within and outside the SEZ, the Sales Contract shall be replaced by warehouse release documents.

- Perform other obligations as prescribed by the Customs Law, Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection and supervision regimes, and guiding documents on this matter.

b/ Responsibilities of the Customs Sub-Department of the SEZ:

- Process export formalities for domestic enterprises and import formalities for SEZ enterprises in accordance with the prescribed regulations for each type of export and import.

- Confirm "Goods brought into the SEZ" in Box 27 of the export declaration form of the domestic enterprise, and confirm "Customs formalities completed" in Box 38 of the import declaration form of the SEZ enterprise.

2.2 In case domestic enterprises declare export declarations at the domestic customs sub-department:

a/ Responsibilities of the domestic enterprise:

- Declare customs and submit customs documents in accordance with the prescribed regulations for each type of export.

- Perform other obligations as prescribed by the Customs Law, Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection and supervision regimes, and guiding documents on this matter.

b/ Responsibilities of the customs sub-department registering the export declaration:

- Register the export declaration in accordance with the prescribed regulations for each type of export.

- Implement regulations concerning exported goods transferred to another port.

c/ Responsibilities of the SEZ enterprise:

- Declare customs and submit customs documents in accordance with the prescribed regulations for each type of import.

- Perform other obligations as prescribed by the Customs Law, Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection and supervision regimes, and guiding documents on this matter.

d/ Responsibilities of the Customs Sub-Department of the SEZ:

- Process customs formalities for imported goods of SEZ enterprises in accordance with current regulations for each type of import.

- Fulfill the tasks of the export border gate customs department for exported goods transferred to another port of domestic enterprises in accordance with current regulations for exported goods transferred to another port (excluding confirmation of actual export).

- Confirm "Goods brought into the SEZ" in Box 27 of the export declaration form of the domestic enterprise, and confirm "Customs formalities completed" in Box 38 of the import declaration form of the SEZ enterprise.

3. Goods from the SEZ exported abroad:

3.1 For goods exported through Gate B:

a/ Responsibilities of enterprises operating in the Lao Bao Trade Zone:

- Declare customs and submit customs documents in accordance with the prescribed regulations for each type of export at the Customs Sub-Department of the SEZ.

- Perform other obligations as prescribed by the Customs Law, Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection and supervision regimes, and guiding documents on this matter.

b/ Responsibilities of the Customs Sub-Department of the SEZ:

- Carry out customs procedures for exported goods in accordance with current regulations.

- Process transfer-of-port formalities for exported goods to transport goods to the export border gate in accordance with current regulations.

c/ Responsibilities of the Export Border Gate Customs Sub-Department:

Implement regulations regarding the tasks of the export border gate customs department for exported goods transferred to another port.

d/ Responsibilities of Gate B Customs:

Be responsible for controlling and supervising goods from the SEZ passing through Gate B for export abroad via the export border gate.

3.2 For goods exported through Gate A:

a/ Responsibilities of enterprises operating in the Lao Bao Trade Zone:

- Declare customs and submit customs documents in accordance with the prescribed regulations for each type of export at the Customs Sub-Department of Lao Bao Border Gate.

- Perform other obligations as prescribed by the Customs Law, Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection and supervision regimes, and guiding documents on this matter.

b/ Responsibilities of the International Border Gate Customs Sub-Department of Lao Bao:

- Carry out customs procedures for exported goods, fulfill the tasks of the export border gate customs department in accordance with current regulations.

- Notify the Customs Sub-Department of the SEZ of relevant data related to the exported consignment.

4. Customs procedures for goods from the SEZ brought into the domestic area:

a/ Responsibilities of the SEZ enterprise (seller) and domestic enterprise (buyer):

- Declare customs and submit customs documents in accordance with the prescribed regulations for each type of import and export at the Customs Sub-Department of the SEZ. In cases where goods are internally transported between the enterprise and its branches within and outside the SEZ, the Sales Contract shall be replaced by warehouse release documents in the customs documents.

- The SEZ enterprise must additionally submit to the customs authority a copy of the goods import declaration from abroad into the SEZ if the goods brought into the domestic area are foreign-origin goods.

The SEZ enterprise (seller) must submit to the Customs Sub-Department of the SEZ the quota of imported foreign raw materials constituting the product if it is a product produced, processed, recycled, or assembled in the SEZ using foreign raw materials or components.

- Perform other obligations prescribed by the Customs Law, Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing the implementation of certain Articles of the Customs Law on customs procedures, customs inspection and supervision regimes, and related guiding documents.

b/ Responsibilities of the Customs Sub-Department of the SEZ:

- Process customs formalities for export goods of enterprises in the Lao Bao Border Economic Zone and import goods of domestic enterprises in accordance with the regulations.

- In cases where imported goods from abroad into the Lao Bao Border Economic Zone are not fully consumed and are requested to be brought into domestic consumption: The customs authority shall base on the initial import dossier to process the import formalities. Goods belonging to which type of import shall be processed according to that type of procedure.

c/ Responsibilities of the B Gate Customs:

- Be responsible for controlling and supervising goods when they pass through the B gate to enter the domestic area.

- Process formalities for non-trade goods from the Lao Bao Border Economic Zone brought into the domestic area.

III. IMPLEMENTATION:

1. The Director of the Quang Tri Provincial Customs Department is responsible for organizing and directing subordinate units to implement this Decision; closely coordinating with relevant agencies to strictly implement the Lao Bao Trade Zone Regulation issued together with Decision No. 219/1998/QĐ-TTg dated November 12, 1998 and Decision No. 08/2002/QĐ-TTg dated January 11, 2002 of the Prime Minister and other related documents.

2. The General Department of Customs will regularly monitor, inspect, and guide the Quang Tri Provincial Customs Department and other provincial and city customs departments to strictly implement this Decision. Any issues arising during implementation should be promptly reported to the Ministry of Finance for resolution.